ELQ S.A. (FRA:7DP)

ELQ S.A. 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	-	0.41	0.2	1.69	0.24	0.4
Short-Term Investments	2.17	0.27	0.3	-	0.62	0.53
Cash & Short-Term Investments	2.17	0.68	0.5	1.69	0.85	0.93
Cash Growth	252.81%	36.12%	-70.25%	97.82%	-8.21%	-47.69%
Accounts Receivable	12.19	6.38	4.29	3.54	3.59	2.21
Other Receivables	2.82	0.99	2.27	1.88	0.22	3.17
Receivables	15.01	7.37	6.56	6.2	3.8	5.39
Inventory	34.07	28.41	39.82	25.33	1.32	5.57
Prepaid Expenses	-	0.39	0.06	0.05	0.09	0.08
Other Current Assets	-	1.58	0.95	0.04	-	-
Total Current Assets	51.25	38.42	47.89	33.32	6.06	11.97
Property, Plant & Equipment	4.07	2.48	2.62	1.91	11.09	11.78
Long-Term Investments	0.72	17	16.65	16	0.69	0.67
Goodwill	-	-	-	-	-	0.15
Other Intangible Assets	0.01	0.09	0.18	0.02	-	0.6
Long-Term Deferred Tax Assets	2.29	2.43	0.59	0.13	0.08	0.11
Other Long-Term Assets	15.35	2.45	0.08	0.04	-	0.02
Total Assets	73.7	62.87	68.02	51.43	17.91	25.3
Accounts Payable	-	14.84	20.97	8.55	8.52	9.12
Accrued Expenses	0.18	0.55	0.32	0.25	0.24	0.27
Current Portion of Long-Term Debt	-	3.66	0.2	0.1	0.53	1.43
Current Income Taxes Payable	-	0.61	0.62	0.7	1.78	1.96
Current Unearned Revenue	1.4	7.28	18.1	24.43	1.77	3.15
Other Current Liabilities	34	4.94	0.23	0.13	0.27	0.19
Total Current Liabilities	35.59	31.87	40.44	34.16	13.1	16.12
Long-Term Debt	8.59	0.22	0.21	0.12	2.7	2.7
Long-Term Deferred Tax Liabilities	3.77	1.14	0.16	0.07	0.04	0
Other Long-Term Liabilities	5.53	0.92	0.65	0.23	0.1	0.24
Total Liabilities	53.47	34.14	41.46	34.58	15.94	19.06
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	31.58	27.04	17.33	15.43	15.44	15.44
Retained Earnings	-21.35	-8.3	-0.77	-8.59	-23.47	-19.21
Shareholders' Equity	20.22	28.74	26.56	16.84	1.97	6.24
Total Liabilities & Equity	73.7	62.87	68.02	51.43	17.91	25.3
Total Debt	8.59	3.88	0.41	0.22	3.23	4.13
Net Cash (Debt)	-6.41	-3.19	0.09	1.46	-2.37	-3.2
Net Cash Growth	-	-	-93.63%	-	-	-
Net Cash Per Share	-0.06	-0.03	0.00	0.01	-0.02	-0.03
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	15.67	6.55	7.45	-0.84	-7.04	-4.15
Book Value Per Share	0.20	0.29	0.27	0.17	0.02	0.06
Tangible Book Value	20.21	28.65	26.38	16.82	1.97	5.49
Tangible Book Value Per Share	0.20	0.29	0.26	0.17	0.02	0.05
Land	-	-	-	-	0.16	0.16
Buildings	-	1.11	1.11	0.96	13.56	13.56
Machinery	-	2.11	1.83	1.08	1.82	1.77
Construction In Progress	-	-	-	0.07	0.89	0.89

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