Wikana Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4.08	3.13	11.44	5.89	18.61	27.01
Short-Term Investments	-	-	-	-	6.75	-
Cash & Short-Term Investments	4.08	3.13	11.44	5.89	25.36	27.01
Cash Growth	-86.84%	-72.65%	94.04%	-76.77%	-6.11%	39.55%
Accounts Receivable	3.67	1.52	1.59	3.55	1.43	1.41
Other Receivables	7.64	9.2	5.18	8.15	7.06	5.55
Receivables	11.31	10.72	6.77	11.7	8.49	6.95
Inventory	180.15	159.47	185.16	158.34	129.84	146.47
Restricted Cash	14.59	7.66	11.75	-	-	-
Other Current Assets	-	-	9.51	16.13	-	-
Total Current Assets	210.13	180.98	224.62	192.06	163.69	180.44
Property, Plant & Equipment	2.9	3.02	3.1	10.12	10.64	11.38
Other Intangible Assets	0.05	0.02	-	0.02	0.07	0.02
Long-Term Deferred Tax Assets	-	-	0.12	0.63	0.67	0.26
Other Long-Term Assets	48.6	44.83	46.34	46.08	48.58	60.02
Total Assets	261.68	228.84	274.19	248.91	223.65	252.12
Accounts Payable	6.06	8.79	7.05	7.85	5.41	5.07
Accrued Expenses	0.94	0.57	1.9	0.45	2.52	1.67
Current Portion of Long-Term Debt	3.16	3.11	11.53	30	32.55	44.3
Current Portion of Leases	0.21	0.28	0.24	0.33	0.65	1.06
Current Income Taxes Payable	0.43	0.77	1.12	1.05	3.77	0
Current Unearned Revenue	62.51	33.19	106.31	75.56	54.82	79.86
Other Current Liabilities	3.72	2.47	11.11	8.61	8.06	9.62
Total Current Liabilities	77.04	49.19	139.25	123.84	107.77	141.58
Long-Term Debt	5.5	6.53	9.1	10.12	12.19	34.29
Long-Term Leases	1.65	1.68	1.8	2.3	4.2	9.81
Long-Term Unearned Revenue	0.02	0.03	0.01	1.61	1.75	1.9
Pension & Post-Retirement Benefits	0.01	0.01	0	-	-	-
Long-Term Deferred Tax Liabilities	0.59	0.58	-	-	-	1.08
Other Long-Term Liabilities	21.18	21.38	19.86	18.37	16.61	15.71
Total Liabilities	105.99	79.4	170.03	156.25	142.53	204.36
Common Stock	39.51	39.51	39.51	39.51	39.51	39.53
Additional Paid-In Capital	116.03	99.78	79.94	65.2	132.27	132.27
Retained Earnings	-21.13	2.01	-22.44	-17.12	-93.33	-126.69
Treasury Stock	-	-	-	-	-	-0.02
Comprehensive Income & Other	21.28	8.14	7.15	5.07	2.68	2.67
Total Common Equity	155.7	149.44	104.16	92.67	81.12	47.76
Shareholders' Equity	155.7	149.44	104.16	92.67	81.12	47.76
Total Liabilities & Equity	261.68	228.84	274.19	248.91	223.65	252.12
Total Debt	10.53	11.6	22.68	42.75	49.59	89.46
Net Cash (Debt)	-6.45	-8.48	-11.24	-36.86	-24.23	-62.45
Net Cash Per Share	-0.33	-0.43	-0.57	-1.87	-1.23	-3.14
Filing Date Shares Outstanding	19.76	19.76	19.76	19.76	19.76	19.77
Total Common Shares Outstanding	19.76	19.76	19.76	19.76	19.76	19.77
Working Capital	133.08	131.79	85.37	68.22	55.92	38.86
Book Value Per Share	7.88	7.56	5.27	4.69	4.11	2.42
Tangible Book Value	155.65	149.42	104.16	92.64	81.05	47.74
Tangible Book Value Per Share	7.88	7.56	5.27	4.69	4.10	2.42
Land	-	1.05	1.05	1.67	2.07	2.07
Buildings	-	0.33	0.33	12.55	12.52	12.35
Machinery	-	1.83	1.81	8.11	7.4	7.33
Construction In Progress	-	1.63	1.59	2.9	2.1	2.11

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