S.C. Iproeb S.A. (BVB:IPRU)

S.C. Iproeb Balance Sheet

Financials in millions RON. 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	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	27.44	16.8	13.17	7.68	1.23	0.29
Cash & Short-Term Investments	27.44	16.8	13.17	7.68	1.23	0.29
Cash Growth	4.87%	27.56%	71.56%	526.38%	326.68%	-94.38%
Accounts Receivable	50.48	45.49	47.51	37.51	33.23	25.96
Other Receivables	-1.25	4.16	0.58	2.56	4.7	0.46
Receivables	49.23	49.65	48.1	40.07	37.93	26.41
Inventory	43.45	31.56	43.41	62.81	28.15	18.29
Prepaid Expenses	-	0.39	0.18	0.16	0.08	-
Other Current Assets	-	0	-0	-	-	-
Total Current Assets	120.11	98.4	104.87	110.73	67.39	44.99
Property, Plant & Equipment	90.91	59.92	55.53	53.01	51.59	33.4
Long-Term Investments	0.96	0.96	0.85	0.52	0.63	0.52
Other Intangible Assets	0.16	0.3	0.39	0.31	0.07	0.05
Other Long-Term Assets	33.94	33.55	2.52	1.21	0.07	0.14
Total Assets	246.12	193.12	164.16	165.77	119.73	79.1
Accounts Payable	29.99	8.8	8.42	17.68	19.94	6.24
Accrued Expenses	-	1.69	2.73	2.69	-	0.54
Short-Term Debt	20.48	7	-	9.53	1.79	2.09
Current Portion of Leases	-	0.19	0.15	0.1	-	-
Current Unearned Revenue	1.53	0.67	0.96	0.88	4.81	0.79
Other Current Liabilities	2.98	0.84	0.74	0.9	3.73	3.36
Total Current Liabilities	54.98	19.18	13.01	31.78	30.26	13.03
Long-Term Leases	-	0.06	0.17	0.27	-	-
Long-Term Unearned Revenue	0.84	0.85	-	-	0.34	-
Pension & Post-Retirement Benefits	0.28	0.62	1.09	0.9	0.86	1
Other Long-Term Liabilities	10.44	3.7	1.15	1.06	1.02	0.83
Total Liabilities	66.55	24.41	15.42	34.01	32.49	14.86
Common Stock	37.57	37.57	37.57	37.57	14.27	14.27
Retained Earnings	68.39	63.43	44.51	28.15	8.74	5.11
Comprehensive Income & Other	73.61	67.7	66.66	66.04	64.23	44.85
Shareholders' Equity	179.57	168.71	148.74	131.77	87.25	64.24
Total Liabilities & Equity	246.12	193.12	164.16	165.77	119.73	79.1
Total Debt	20.48	7.25	0.32	9.9	1.79	2.09
Net Cash (Debt)	6.96	9.54	12.85	-2.22	-0.56	-1.81
Net Cash Growth	-63.51%	-25.70%	-	-	-	-
Net Cash Per Share	-	0.08	0.10	-0.02	-0.01	-0.04
Filing Date Shares Outstanding	-	125.24	125.24	125.24	47.57	47.57
Total Common Shares Outstanding	-	125.24	125.24	125.24	47.57	47.57
Working Capital	65.13	79.21	91.85	78.95	37.13	31.97
Book Value Per Share	-	1.35	1.19	1.05	1.83	1.35
Tangible Book Value	179.41	168.41	148.35	131.46	87.18	64.19
Tangible Book Value Per Share	-	1.34	1.18	1.05	1.83	1.35
Land	-	24.24	24.24	24.24	24.24	8.48
Buildings	-	12.2	11.9	9.55	9.5	18.66
Machinery	-	47.37	48.15	35.63	32.97	43.3
Construction In Progress	-	10.3	3.3	3.64	2.85	1.51

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