Action S.A. (WSE:ACT)

Action 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	38.54	47.84	75.46	55.9	52.58	104.61
Cash & Short-Term Investments	38.54	47.84	75.46	55.9	52.58	104.61
Cash Growth	7.00%	-36.60%	34.99%	6.32%	-49.74%	38.25%
Accounts Receivable	157.97	122	132.6	142.27	153.59	156.03
Other Receivables	-	16.33	24.13	36.8	28.21	15.26
Receivables	157.97	138.33	156.74	179.08	181.81	171.29
Inventory	361.37	315.5	301.61	263.91	250.01	190.92
Prepaid Expenses	-	-	-	-	-	4.16
Other Current Assets	-	11.42	12.15	0.08	0.44	0.37
Total Current Assets	557.88	513.09	545.96	498.97	484.84	471.35
Property, Plant & Equipment	129.41	127.33	132.82	138.24	139.09	139.51
Long-Term Investments	-	-	0.18	0.84	-	-
Goodwill	4.2	4.2	2.42	0.7	-	-
Other Intangible Assets	17.65	10.32	6.55	5.63	5.81	6.17
Long-Term Accounts Receivable	0	0	0	-	-	-
Long-Term Deferred Tax Assets	0.09	-	-	-	2.38	10.05
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	-	-	-	3.64	3.59	3.55
Total Assets	709.23	654.94	687.93	648.02	635.71	630.62
Accounts Payable	265.91	162.87	150.5	110.7	140.09	174
Accrued Expenses	1.7	6.95	9.13	9.78	1.88	47.41
Short-Term Debt	0.96	0.86	1.05	-	-	-
Current Portion of Long-Term Debt	0.77	0.77	0.77	1	1.03	1.02
Current Portion of Leases	1.77	1.26	0.85	0.84	0.48	0.15
Current Income Taxes Payable	6.48	3.8	3.46	-	1.87	4.6
Current Unearned Revenue	-	10.84	4.93	-	-	-
Other Current Liabilities	-	4.58	4.37	3.94	-	2.8
Total Current Liabilities	277.59	191.92	175.07	126.25	145.34	229.99
Long-Term Debt	0.11	0.18	0.29	-	-	-
Long-Term Leases	3.21	0.44	1.07	1.79	1.07	0.07
Long-Term Deferred Tax Liabilities	0.72	6.66	5.66	4.09	-	-
Other Long-Term Liabilities	33.12	44.47	57.63	73.21	88.25	100.26
Total Liabilities	314.76	243.66	239.72	205.34	234.66	330.32
Common Stock	1.41	1.65	1.87	2	2	2
Additional Paid-In Capital	77.13	77.13	77.21	77.21	77.21	77.27
Retained Earnings	318.67	371.05	387.21	371.87	323.93	223.24
Treasury Stock	-3.46	-39.47	-20.37	-7.98	-	-
Comprehensive Income & Other	-	-	1.96	-	-0.99	-0.9
Total Common Equity	393.76	410.36	447.88	443.1	402.15	301.62
Minority Interest	0.72	0.92	0.33	-0.42	-1.1	-1.31
Shareholders' Equity	394.47	411.28	448.21	442.68	401.05	300.3
Total Liabilities & Equity	709.23	654.94	687.93	648.02	635.71	630.62
Total Debt	6.82	3.5	4.03	3.63	2.57	1.24
Net Cash (Debt)	31.72	44.34	71.43	52.28	50	103.37
Net Cash Growth	-0.07%	-37.92%	36.64%	4.55%	-51.63%	-
Net Cash Per Share	1.95	2.52	3.65	2.61	2.50	6.05
Filing Date Shares Outstanding	13.96	14.12	16.54	18.78	20.04	20.04
Total Common Shares Outstanding	13.96	15.3	17.66	18.78	20.04	20.04
Working Capital	280.29	321.18	370.89	372.71	339.5	241.36
Book Value Per Share	28.21	26.82	25.37	23.59	20.07	15.05
Tangible Book Value	371.91	395.84	438.91	436.78	396.33	295.45
Tangible Book Value Per Share	26.65	25.87	24.86	23.26	19.78	14.75
Land	-	6.55	7.29	7.55	7.55	8.01
Buildings	-	163.21	161.57	157.08	156.24	156.15
Machinery	-	78.77	78.11	78.77	75.2	75.75
Construction In Progress	-	3.36	2.93	6.7	4.55	0.2

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