Spyrosoft Spólka Akcyjna Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	86.39	58.26	44.72	34.18	16.55
Cash & Short-Term Investments	86.39	58.26	44.72	34.18	16.55
Cash Growth	48.29%	30.26%	30.85%	106.55%	33.02%
Accounts Receivable	99.53	84.32	72.36	67.11	39.29
Other Receivables	24.02	25.28	15.92	11.77	5.4
Receivables	123.55	109.85	88.59	79.38	45.11
Inventory	0.03	0.03	0.02	0.04	-
Prepaid Expenses	9.31	6.17	9.48	1.36	1.95
Other Current Assets	7.91	1.21	0.96	0.35	0.09
Total Current Assets	227.2	175.52	143.77	115.31	63.7
Property, Plant & Equipment	24.88	30.42	23.12	24.92	14.6
Long-Term Investments	1.44	1.65	1.17	1.08	1.7
Goodwill	41.43	21.46	18.65	18.65	-
Other Intangible Assets	12.32	12.51	6.81	0.42	1.76
Long-Term Deferred Tax Assets	-	0.29	0.44	-	-
Long-Term Deferred Charges	-	0.95	3.3	4.29	0.49
Other Long-Term Assets	4.23	2.32	1.26	1.07	0.58
Total Assets	311.49	245.12	198.52	165.74	82.82
Accounts Payable	39.75	35.04	26.09	25.33	13.15
Accrued Expenses	14.46	13.05	11.56	11.38	7.22
Short-Term Debt	6	6.49	29.48	1.17	1
Current Portion of Long-Term Debt	-	-	-	2.5	-
Current Portion of Leases	6.86	7.12	6.25	6.58	4.4
Current Income Taxes Payable	2.63	1.09	0.41	2.69	3.09
Current Unearned Revenue	3.62	0.47	0.45	0.46	0.44
Other Current Liabilities	8.13	5.14	6.59	9.36	0.33
Total Current Liabilities	81.44	68.39	80.83	59.48	29.62
Long-Term Debt	-	-	-	5.62	-
Long-Term Leases	8.98	15.32	8.04	9.12	6.16
Long-Term Deferred Tax Liabilities	0.2	-	-	0.41	0.19
Other Long-Term Liabilities	10.52	0.8	0.8	6	0.01
Total Liabilities	101.14	84.51	89.67	80.64	35.99
Common Stock	0.11	0.11	0.11	0.11	0.11
Additional Paid-In Capital	0.11	0.11	0.11	0.11	0.11
Retained Earnings	157.2	116.46	82.56	62.96	37
Comprehensive Income & Other	3.63	3.11	1.2	0.86	0.89
Total Common Equity	161.04	119.79	83.98	64.03	38.1
Minority Interest	49.31	40.81	24.87	21.07	8.72
Shareholders' Equity	210.35	160.61	108.85	85.1	46.83
Total Liabilities & Equity	311.49	245.12	198.52	165.74	82.82
Total Debt	21.84	28.93	43.77	25	11.57
Net Cash (Debt)	64.55	29.32	0.96	9.18	4.98
Net Cash Growth	120.14%	2967.36%	-89.58%	84.20%	-
Net Cash Per Share	59.04	26.86	0.88	8.43	4.64
Filing Date Shares Outstanding	1.09	1.09	1.09	1.09	1.09
Total Common Shares Outstanding	1.09	1.09	1.09	1.09	1.09
Working Capital	145.75	107.13	62.94	55.83	34.08
Book Value Per Share	147.18	109.62	76.94	58.74	35.00
Tangible Book Value	107.3	85.82	58.52	44.97	36.34
Tangible Book Value Per Share	98.06	78.53	53.61	41.25	33.38
Buildings	-	46.34	-	-	-
Machinery	-	22.03	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.