Bras S.A. (WSE:BSA)

Bras 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	0.06	0.65	0.47	0.65	0.18	0.07
Short-Term Investments	0.26	0.33	0.31	0.54	-	-
Accounts Receivable	0.19	0.86	1.68	1.9	0.22	0.31
Other Receivables	0.32	1.38	1.29	5.34	2.55	0.98
Inventory	-	0	-	-	0.03	-
Total Current Assets	0.82	3.22	3.75	8.43	2.97	1.36
Property, Plant & Equipment	13.38	15.13	15.47	13.9	13.76	14.14
Goodwill	-	-	3.46	4.53	-	-
Other Intangible Assets	-	0.04	0.07	0.11	-	-
Long-Term Investments	1.2	1.47	1.2	-	17.93	17.93
Long-Term Deferred Tax Assets	0.01	0.7	0.77	0.1	-	-
Other Long-Term Assets	-	0.41	0.41	1.79	2.84	2.8
Total Assets	15.42	20.96	25.15	28.86	37.51	36.23
Accounts Payable	0.5	0.55	0.3	0.75	0.08	0.12
Accrued Expenses	0.04	0.04	0.04	0.03	-	-
Short-Term Debt	0.63	-	-	-	-	-
Current Portion of Long-Term Debt	-	3.48	4.16	1.39	0.63	0.63
Current Income Taxes Payable	0.22	0.29	0.23	0.49	0.05	0.2
Other Current Liabilities	0.05	0.03	0.2	5.35	5.06	3.35
Total Current Liabilities	1.43	4.39	4.93	8.01	5.83	4.3
Long-Term Debt	6.35	6.88	7.53	7.94	7.7	8.32
Long-Term Deferred Tax Liabilities	0.01	0.04	0.01	-	-	-
Other Long-Term Liabilities	2.84	2.88	2.9	1.88	0.58	0.66
Total Liabilities	10.63	14.18	15.37	17.84	14.11	13.28
Common Stock	17.77	17.77	17.77	17.77	18.02	10.42
Additional Paid-In Capital	3.88	3.88	3.97	3.88	7.69	7.69
Retained Earnings	-23.46	-23.8	-20.9	-19.45	-8.9	-9.35
Comprehensive Income & Other	6.59	6.59	6.59	6.59	6.59	14.19
Total Common Equity	4.78	4.43	7.43	8.79	23.39	22.95
Minority Interest	-	2.35	2.35	2.24	-	-
Shareholders' Equity	4.78	6.78	9.78	11.03	23.39	22.95
Total Liabilities & Equity	15.42	20.96	25.15	28.86	37.51	36.23
Total Debt	6.98	10.36	11.68	9.34	8.34	8.96
Net Cash (Debt)	-6.67	-9.38	-10.9	-8.15	-8.16	-8.89
Net Cash Per Share	-0.08	-0.11	-0.12	-0.09	-0.09	-0.17
Filing Date Shares Outstanding	88.85	88.85	88.85	88.85	88.85	88.85
Total Common Shares Outstanding	88.85	88.85	88.85	88.85	88.85	50.85
Working Capital	-0.61	-1.17	-1.18	0.42	-2.85	-2.94
Book Value Per Share	0.05	0.05	0.08	0.10	0.26	0.45
Tangible Book Value	4.78	4.4	3.89	4.15	23.39	22.95
Tangible Book Value Per Share	0.05	0.05	0.04	0.05	0.26	0.45

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