Panelsan Cati Cephe Sistemleri Sanayi Ve Ticaret A.S. (IST:PNLSN)

IST:PNLSN Balance Sheet

Financials in millions TRY. 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	128.91	168.47	451.42	453.81	103.55	32.21
Short-Term Investments	228.43	406.01	426.68	116.86	4.16	0.41
Cash & Short-Term Investments	357.34	574.48	878.09	570.66	107.71	32.62
Cash Growth	-35.53%	-34.58%	53.87%	429.80%	230.18%	82.03%
Accounts Receivable	899.68	760.8	793.83	506.54	198.01	121.85
Other Receivables	19.62	19.24	14.85	14.11	6.9	12.86
Receivables	919.3	780.04	808.68	520.65	204.91	134.71
Inventory	497.8	345.6	639.74	359.82	123.91	57.55
Prepaid Expenses	26.05	8.84	74.17	45.5	-	-
Other Current Assets	14.87	6.38	30.21	14.63	24.77	6.4
Total Current Assets	1,815	1,715	2,431	1,511	461.3	231.28
Property, Plant & Equipment	1,869	1,385	713.24	409.56	76.1	50.12
Long-Term Investments	120.61	94.1	94	65.1	12.62	12.62
Other Intangible Assets	2	1.42	1.63	1.49	0.26	0.1
Long-Term Accounts Receivable	-	-	121.26	-	-	-
Long-Term Deferred Tax Assets	-	-	-	55.22	-	1.78
Other Long-Term Assets	340.91	189.24	280.34	42.45	4.6	2.16
Total Assets	4,151	3,385	3,641	2,085	554.86	298.06
Accounts Payable	755.76	606.05	698.73	510.55	221.31	87
Accrued Expenses	38.87	25.98	23.73	14.21	13.11	7.66
Short-Term Debt	3.12	0.36	8.36	17.97	18.45	29.73
Current Portion of Long-Term Debt	122.84	62.63	122.76	37.42	19.37	23.82
Current Income Taxes Payable	7.52	-	-	48.94	22.51	-
Current Unearned Revenue	254.65	360.55	731.36	249.6	86.69	68.98
Other Current Liabilities	37.57	13.93	2.2	2.61	2.07	2.95
Total Current Liabilities	1,220	1,071	1,667	881.29	383.51	220.13
Long-Term Debt	-	4.08	85.92	34.35	17.36	18.39
Pension & Post-Retirement Benefits	17.09	10.03	18.32	8.21	1.92	1.17
Long-Term Deferred Tax Liabilities	181.97	150.08	37.77	97.98	0.79	0.55
Other Long-Term Liabilities	-	-	5.86	-	-	-
Total Liabilities	1,419	1,235	1,815	1,022	403.57	240.25
Common Stock	75	75	75	75	57.5	40.5
Additional Paid-In Capital	638.42	508.99	508.99	352.54	-	-
Retained Earnings	771.95	559.45	560.34	204.27	67.2	13.88
Comprehensive Income & Other	1,279	1,006	682.3	431.45	26.59	3.42
Shareholders' Equity	2,732	2,150	1,827	1,063	151.29	57.81
Total Liabilities & Equity	4,151	3,385	3,641	2,085	554.86	298.06
Total Debt	125.96	67.08	217.05	89.74	55.17	71.94
Net Cash (Debt)	231.38	507.4	661.05	480.92	52.54	-39.32
Net Cash Growth	-49.82%	-23.24%	37.45%	815.32%	-	-
Net Cash Per Share	3.18	6.97	9.08	6.61	1.27	-1.23
Filing Date Shares Outstanding	75	75	75	75	57.5	40.5
Total Common Shares Outstanding	75	75	75	75	57.5	40.5
Working Capital	595.01	644.49	764.03	629.97	77.79	11.15
Book Value Per Share	36.42	28.66	24.36	14.18	2.63	1.43
Tangible Book Value	2,730	2,148	1,825	1,062	151.04	57.71
Tangible Book Value Per Share	36.40	28.65	24.33	14.16	2.63	1.42
Land	190.85	146.68	5.78	4.01	0.66	0.81
Buildings	1,222	908.42	526.43	330.33	56.24	29.51
Machinery	623.24	438.65	402.63	252.84	32.87	31.09
Construction In Progress	388.06	296.14	83.71	11.04	6.54	5.53

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