IMS S.A. (WSE:IMS)

IMS 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	1.45	3.2	7.82	4.63	1.93	2.03
Cash & Short-Term Investments	1.45	3.2	7.82	4.63	1.93	2.03
Cash Growth	-73.61%	-59.06%	68.67%	139.61%	-4.59%	57.62%
Accounts Receivable	13.73	13.87	14.84	15.06	9.42	7.33
Other Receivables	-	0.9	1.3	0.37	0.3	0.64
Receivables	13.73	14.77	16.14	15.43	9.71	7.97
Inventory	3.35	3.9	3.53	2.99	2.49	2.58
Prepaid Expenses	-	0.1	0.12	0.09	0.05	0.06
Other Current Assets	0.04	1.17	1.19	1.18	0.86	0.83
Total Current Assets	18.55	23.14	28.79	24.33	15.05	13.45
Property, Plant & Equipment	14.41	10.93	10.63	11.62	12.5	15.48
Goodwill	25.33	25.33	24.82	21.38	21.38	10.54
Other Intangible Assets	29.33	26.13	20.57	14.35	8.56	4.95
Long-Term Deferred Tax Assets	6.8	4.71	3.64	2.48	2.12	1.4
Long-Term Deferred Charges	-	0	0	0	0.01	0.04
Other Long-Term Assets	0.13	0.14	0.12	0.07	0.12	0.09
Total Assets	94.55	90.36	88.57	74.23	59.74	45.95
Accounts Payable	7.53	4.71	5.71	6.1	10.18	7.9
Accrued Expenses	-	3.73	8.08	7.84	-	-
Short-Term Debt	20.74	-	-	-	-	-
Current Portion of Long-Term Debt	-	16.17	10.81	7.67	1.55	1.1
Current Portion of Leases	2.28	2.65	2.57	2.76	3.3	3.81
Current Income Taxes Payable	1.26	0.97	1.59	1.41	0.18	-
Current Unearned Revenue	-	0.14	0.33	0.12	-	-
Other Current Liabilities	0.53	0.68	1.05	6.84	0.59	0.57
Total Current Liabilities	32.34	29.05	30.14	32.74	15.8	13.38
Long-Term Debt	2.42	4.45	8	3.59	2.97	2.76
Long-Term Leases	6.68	2.49	2.7	3.93	4.52	7.01
Pension & Post-Retirement Benefits	-	0.06	0.06	0.05	0.03	0.02
Long-Term Deferred Tax Liabilities	2.52	2.24	1.75	1.58	1.82	1.49
Other Long-Term Liabilities	0.45	0.98	1.54	1.73	8.58	1.35
Total Liabilities	44.41	39.28	44.19	43.61	33.71	26
Common Stock	0.7	0.7	0.68	0.65	0.62	0.63
Additional Paid-In Capital	41.55	34.12	30.48	22.58	17.88	16.21
Retained Earnings	4.37	7.75	8.61	7.12	7.19	3.1
Treasury Stock	-5.04	-	-	-	-	-1.32
Comprehensive Income & Other	0.44	-0.03	0.05	0	-	1.35
Total Common Equity	42.02	42.53	39.81	30.35	25.7	19.96
Minority Interest	8.12	8.56	4.57	0.27	0.34	-0.01
Shareholders' Equity	50.14	51.09	44.38	30.62	26.03	19.95
Total Liabilities & Equity	94.55	90.36	88.57	74.23	59.74	45.95
Total Debt	32.12	25.76	24.08	17.94	12.33	14.68
Net Cash (Debt)	-30.67	-22.56	-16.26	-13.31	-10.4	-12.65
Net Cash Per Share	-0.87	-0.65	-0.47	-0.39	-0.32	-0.41
Filing Date Shares Outstanding	41.93	35.09	33.89	33.91	31.1	31.1
Total Common Shares Outstanding	41.93	33.89	33.89	33.91	31.1	31.1
Working Capital	-13.79	-5.91	-1.35	-8.41	-0.74	0.08
Book Value Per Share	1.00	1.25	1.17	0.90	0.83	0.64
Tangible Book Value	-12.64	-8.93	-5.58	-5.38	-4.24	4.47
Tangible Book Value Per Share	-0.30	-0.26	-0.16	-0.16	-0.14	0.14
Buildings	-	1.97	1.88	1.88	1.87	1.88
Machinery	-	41.86	39.63	40.01	37.84	38.02

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