Armatura S.A.

Annual / Quarterly Financial Statement • Feb 19, 2025

ARMĀTURA S.A.

SEPARATE PRELIMINARY FINANCIAL STATEMENTS FOR THE YEAR ENDED ON 31st DECEMBER 2024

PREPARED IN ACCORDANCE WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTED BY THE EUROPEAN UNION

ARMATURA

CONTENTS

PAGE

PRELIMINARY STATEMENT OF FINANCIAL POSITION	3 = 4
PRELIMINARY STATEMENT OF INCOME AND EXPENSES
PRELIMINARY STATEMENT OF COMPREHENSIVE INCOME	6

ARMĀTURA SA PRELIMINARY STATEMENT OF FINANCIAL POSITION on 3151 DECEMBER 2024 (RON)

Assets	31st December 2023	31st December 2024
Non-current assets
Tangible assets Intangible assets Right to use assets in leasing Total non-current assets	117.598 0 707.774 825.372	111.785 0 0 111.785
Current assets
Inventories Clients and other receivables Cash and cash equivalents Tax claims on deferred profit Total current assets Total assets Equity and liabilities	0 508.558 7.439.622 164.178 8.112.358 8.937.730	1422,49 554.756 6.487.942 156.517 7.200.637 7.312.422
Share capital Reserves Balance carried forward Total equity Long-term liabilities Loans Related debts. Financial	18.110.957 1.304.075 -11.871.593 7.543.439	18.110.957 1.304.075 -12.469.372 6.945.660
leasing Total long-term debt	397.032 207 027	0 C

ARMĀTURA SA PRELIMINARY STATEMENT OF FINANCIAL POSITION on 31st DECEMBER 2024 (RON)

	31st December 2023	31st December 2024
Current liabilities
Suppliers and other liabilities	389.056	182.221
Shareholders - amounts receivable related to capital	100	100
Debts from leasing operations	401.019	13.856
Provisions for risks and charges	207.084	170.586
Total current liabilities	997.259	366.762
Total liabilities	1.394.291	366.762
Total equity and liabilities	8.937.730	7.312.422

Administrator, Stefan Bogdan

Drafted by, Ec.Rus Dana tes

ARMĀTURA SA PRELIMINARY STATEMENT OF INCOME AND EXPENSE FOR THE YEAR ENDED on 315 DECEMBER 2024 (RON)

	Year ended	Year ended
	31st December 2023	3 st December 2024
Revenue	1.821.867	1.727.563
Other operating income	42.601	277.089
Change in stocks of finished goods and work in progress	0	0
Raw materials and other materials	-87.177	-81.432
Cost of sales	-55.252	=11.058
Staff costs	-806.189	-820.669
Utilities expenses	-404.813	-182.569
Services provided by third parties	-476.291	-546.061
Amortization and depreciation of non-current assets	-943.955	-592.112
Net movement in provisions for other risks and charges	0	0
Other operating expenses	=52.840	-37.018
Other income / (losses) - net	-17.350	25.426
Operating profit	-922.467	-240.841
Financial incomes	421.953	265.448
Financial expenses	-14.382	-6.837
Net financial loss	407.571	258.611
Loss before taxation	-514.896	17.770
Gain / (Expense) with the current and deferred income tax	8.453	-4.948
Net loss for the year	-506.443	12.823
Number of shares issued	40.000.000	40.000.000
Basic and diluted earnings per share	0.012661	0,000321

ARMĀTURA SA PRELIMINARY STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED on 3151 DECEMBER 2024 (RON)

	3150 December 2023	3150 December 2024
Gains/Loss for the year	-506.443	12.82
Other elements of the comprehensive income: Gains /(Losses) from revaluation of buildings Impact of deferred tax on Revaluation reserves
Other elements of the comprehensive income for the year, net of tax
Total comprehensive income for the year	-506.443	12.892

Administrator, Stefan Boguan

Drafted by, Ec.Rus Dana Euro