Shoper S.A. (WSE:SHO)

Shoper Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	29.28	37.2	17.24	11.81	24.28	20.97
Cash & Short-Term Investments	29.28	37.2	17.24	11.81	24.28	20.97
Cash Growth	20.48%	115.79%	45.93%	-51.33%	15.77%	143.11%
Accounts Receivable	10.97	13.77	10.02	7.36	4.55	2.41
Other Receivables	3.11	0.49	0.15	0.26	0.15	0.73
Receivables	14.08	14.26	10.17	7.62	4.7	3.14
Inventory	-	-	-	-	0.01	-
Prepaid Expenses	-	0.44	0.37	0.35	0.22	0.03
Other Current Assets	-	2.01	1.64	0.72	0.73	0.12
Total Current Assets	43.35	53.91	29.41	20.51	29.93	24.26
Property, Plant & Equipment	19.58	22.18	23.28	23.04	16.65	5.26
Goodwill	26.32	26.37	26.37	26.37	2.15	-
Other Intangible Assets	51.07	49.97	46.91	44.61	33.92	12.67
Long-Term Deferred Tax Assets	1.38	0.92	0.29	0.12	0.03	-
Long-Term Deferred Charges	-	-	-	-	-	0.28
Other Long-Term Assets	0.04	0.05	0.19	0.98	0.68	0.62
Total Assets	141.73	153.39	126.44	115.62	83.36	43.1
Accounts Payable	14.94	15.54	12.65	10.86	4.46	2.6
Accrued Expenses	5.84	6.62	5.34	4.29	4.07	2.5
Short-Term Debt	-	-	-	6.59	-	-
Current Portion of Leases	4.31	4.72	4.35	3.8	1.69	0.88
Current Income Taxes Payable	3.12	1.31	0.05	2.96	5.13	2.49
Current Unearned Revenue	14.96	15.19	12.5	10.12	7.49	5.59
Other Current Liabilities	2.25	14.69	0.04	4.63	4.87	-
Total Current Liabilities	45.42	58.07	34.92	43.25	27.7	14.07
Long-Term Leases	13.42	13.77	14.77	15.49	12.66	3.41
Long-Term Unearned Revenue	0.93	0.71	0.85	-	-	-
Pension & Post-Retirement Benefits	0.03	0.03	-	-	-	-
Long-Term Deferred Tax Liabilities	2.12	2.41	2.15	2.36	1.51	1.5
Other Long-Term Liabilities	2.85	4.45	17.56	16.17	3.86	-
Total Liabilities	64.77	79.44	70.26	77.28	45.73	18.97
Common Stock	2.81	2.81	2.85	2.85	2.85	2.85
Retained Earnings	49.03	48.41	34.86	21.7	23.83	11.1
Comprehensive Income & Other	25.11	22.73	18.09	13.22	10.17	10.17
Total Common Equity	76.96	73.96	55.81	37.76	36.85	24.13
Minority Interest	-	-	0.38	0.58	0.78	-
Shareholders' Equity	76.96	73.96	56.18	38.35	37.63	24.13
Total Liabilities & Equity	141.73	153.39	126.44	115.62	83.36	43.1
Total Debt	17.73	18.49	19.12	25.89	14.35	4.29
Net Cash (Debt)	11.54	18.71	-1.88	-14.07	9.93	16.68
Net Cash Growth	142.50%	-	-	-	-40.48%	309.80%
Net Cash Per Share	0.40	0.65	-0.07	-0.49	0.35	0.58
Filing Date Shares Outstanding	28.13	28.13	28.13	28.52	28.52	28.52
Total Common Shares Outstanding	28.13	28.13	28.52	28.52	28.52	28.52
Working Capital	-2.06	-4.17	-5.51	-22.75	2.23	10.2
Book Value Per Share	2.74	2.63	1.96	1.32	1.29	0.85
Tangible Book Value	-0.43	-2.38	-17.47	-33.21	0.79	11.46
Tangible Book Value Per Share	-0.02	-0.08	-0.61	-1.16	0.03	0.40
Buildings	23.69	22.2	18.48	15.01	13.33	4.48
Machinery	21.44	16.79	15.77	13.38	5.12	3.1
Construction In Progress	-	-	0.3	-	0.38	0.08

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.