Xplus S.A. (WSE:XPL)

Xplus 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	16.7	14.75	6.91	9.85	7.91	7.53
Cash & Short-Term Investments	16.7	14.75	6.91	9.85	7.91	7.53
Cash Growth	31.90%	113.33%	-29.79%	24.40%	5.16%	31.77%
Accounts Receivable	8.31	12.95	14.24	14.05	16.06	10.13
Other Receivables	1.2	1.28	0.89	0.83	0.59	0.04
Receivables	9.5	14.23	15.13	14.88	16.65	10.17
Prepaid Expenses	0.04	0.03	0.02	0.04	0.05	-
Other Current Assets	0.98	0.75	0.96	0.87	0.59	1.45
Total Current Assets	27.23	29.75	23.03	25.64	25.21	19.15
Property, Plant & Equipment	0.69	1.12	0.78	1.65	2.09	1.07
Other Intangible Assets	1.35	0.48	1.29	5.5	3.34	0.37
Long-Term Deferred Tax Assets	1.73	1.52	1.46	0.59	1.34	0.59
Long-Term Deferred Charges	5.97	6.91	5.58	1.91	2.53	2.61
Other Long-Term Assets	-	0.01	0.07	0.06	0.05	0.05
Total Assets	37.08	39.78	32.21	35.35	34.55	23.84
Accounts Payable	3.45	3.92	4.2	5.05	4.31	1.33
Accrued Expenses	0.54	0.74	0.64	1.15	1.31	0.34
Current Portion of Leases	0.51	0.55	0.53	0.72	0.65	0.21
Current Income Taxes Payable	0.31	-	0.03	0.4	0.94	0.93
Current Unearned Revenue	13.38	11.97	10.33	6.23	6.8	0.39
Other Current Liabilities	-	-	-	-	-	1.9
Total Current Liabilities	18.19	17.19	15.73	13.54	14.02	5.1
Long-Term Leases	0.22	0.55	0.22	0.85	1.3	0.5
Long-Term Unearned Revenue	1.03	1.55	2.24	2.97	2.64	2.11
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.4
Other Long-Term Liabilities	-	-	-	-	-	0.05
Total Liabilities	19.44	19.29	18.18	17.36	17.96	8.16
Common Stock	0.7	0.7	0.67	0.67	0.67	0.67
Additional Paid-In Capital	13.53	13.36	15.86	11.76	8.27	6.91
Retained Earnings	3.42	6.44	-2.5	5.55	7.64	8.1
Shareholders' Equity	17.64	20.49	14.03	17.99	16.59	15.68
Total Liabilities & Equity	37.08	39.78	32.21	35.35	34.55	23.84
Total Debt	0.73	1.1	0.74	1.57	1.95	0.71
Net Cash (Debt)	15.97	13.64	6.17	8.28	5.97	6.82
Net Cash Growth	39.84%	121.03%	-25.44%	38.75%	-12.51%	36.24%
Net Cash Per Share	0.22	0.20	0.09	0.12	0.09	0.10
Filing Date Shares Outstanding	69.65	69.65	69.65	67.35	67.35	67.35
Total Common Shares Outstanding	69.65	69.65	67.35	67.35	67.35	67.35
Working Capital	9.04	12.57	7.3	12.1	11.18	14.05
Book Value Per Share	0.25	0.29	0.21	0.27	0.25	0.23
Tangible Book Value	16.29	20.01	12.74	12.49	13.25	15.31
Tangible Book Value Per Share	0.23	0.29	0.19	0.19	0.20	0.23
Buildings	2.56	2.54	1.63	1.96	1.91	0.12
Machinery	3.65	3.73	3.68	3.77	3.44	2.74

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