Bowim S.A. (WSE:BOW)

Bowim 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	18.22	14.3	33.76	19.34	9.31	6.37
Cash & Short-Term Investments	18.22	14.3	33.76	19.34	9.31	6.37
Cash Growth	22.13%	-57.65%	74.51%	107.84%	46.03%	77.77%
Accounts Receivable	145.51	115.54	135.71	179.98	225.3	108.09
Other Receivables	2.41	4.78	5.19	19.57	6.55	3.45
Receivables	147.92	124.88	141.5	199.69	232.21	114.29
Inventory	202.28	206.31	205.67	239.21	258.04	129.26
Prepaid Expenses	-	1.34	1.23	1.35	1.53	0.98
Other Current Assets	0.18	11.27	11.35	3.03	1.74	3.25
Total Current Assets	368.6	358.09	393.52	462.63	502.82	254.15
Property, Plant & Equipment	121.87	121.27	121.52	122.91	125.23	123.89
Long-Term Investments	-	1.13	1.13	1.13	1.13	1.13
Goodwill	1.38	2.68	2.68	1.3	1.3	1.3
Other Intangible Assets	10.68	4.59	3.39	2.6	9.69	7.6
Long-Term Deferred Tax Assets	8.75	7.17	3.01	2.5	0.56	0.82
Long-Term Deferred Charges	-	6.27	7.57	8.87	0.02	0.05
Other Long-Term Assets	51.54	37.88	31.01	26.9	33.02	27.38
Total Assets	562.82	541.81	568.74	631.06	676.4	419.16
Accounts Payable	218.94	167.94	153.48	154.84	255.81	130.29
Accrued Expenses	0.03	14.2	17.44	15.97	11.76	14.92
Short-Term Debt	-	0.02	0	15.54	14.7	26.88
Current Portion of Long-Term Debt	-	0.08	-	1.18	5.8	6.57
Current Portion of Leases	-	1.25	1.38	3.05	2.96	2.63
Current Income Taxes Payable	-	0.03	-	0.02	0.07	0.09
Current Unearned Revenue	4.38	6.7	23.65	7.47	6.93	3.09
Other Current Liabilities	5.27	1.65	1.72	2.91	6.83	1.02
Total Current Liabilities	228.63	191.88	197.67	200.98	304.86	185.49
Long-Term Debt	6.93	3.41	13.05	62.11	74.76	82.58
Long-Term Leases	-	5.9	6.22	7.78	8.02	8.93
Long-Term Unearned Revenue	7.89	8.62	9.37	10.14	10.9	11.63
Pension & Post-Retirement Benefits	0.57	0.57	0.58	0.43	0.38	0.42
Long-Term Deferred Tax Liabilities	16.93	16.77	14.92	14.87	11.32	11.5
Total Liabilities	260.95	227.15	241.81	296.31	410.25	300.55
Common Stock	1.95	1.95	1.95	1.95	1.95	1.95
Additional Paid-In Capital	52.33	52.33	52.33	52.33	52.33	52.33
Retained Earnings	258.05	272.63	285.62	242.84	196.19	47.34
Treasury Stock	-30.08	-30.08	-30.08	-30.08	-30.08	-26.28
Comprehensive Income & Other	11.51	9.68	8.94	59.26	39.28	39.28
Total Common Equity	293.77	306.52	318.76	326.31	259.68	114.62
Minority Interest	8.1	8.13	8.17	8.44	6.47	3.98
Shareholders' Equity	301.87	314.65	326.93	334.75	266.14	118.61
Total Liabilities & Equity	562.82	541.81	568.74	631.06	676.4	419.16
Total Debt	6.93	10.66	20.65	89.67	106.25	127.58
Net Cash (Debt)	11.29	3.63	13.11	-70.32	-96.94	-121.2
Net Cash Growth	187.12%	-72.28%	-	-	-	-
Net Cash Per Share	-	0.21	0.77	-3.60	-4.97	-6.21
Filing Date Shares Outstanding	-	17.04	17.04	17.04	17.04	19.51
Total Common Shares Outstanding	-	17.04	17.04	17.04	17.04	19.51
Working Capital	139.97	166.21	195.85	261.65	197.96	68.66
Book Value Per Share	-	17.98	18.70	19.15	15.24	5.87
Tangible Book Value	281.71	299.25	312.7	322.41	248.68	105.72
Tangible Book Value Per Share	-	17.56	18.35	18.92	14.59	5.42
Land	-	19.03	19.03	19.03	19.03	19.03
Buildings	-	76.91	76.83	76.46	74.97	74.03
Machinery	-	75.64	75.04	71.96	68.26	64.33
Construction In Progress	-	6.32	1.07	0.17	1.3	0.84

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