Business
Aerostar S A : Individual financial statements on 31.12.2025 (Item 2 on the agenda)
Aerostar S A : Individual financial statements on 31.12.2025 (Item 2 on the
About this update from Aerostar Sa
AEROSTAR S.A. BACĂU COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Prepared in accordance with The Order No. 2844/2016of the Ministry of Public Finance, for the approval of the Accounting Regulations in accordance with the S) International Financial Reporting Standards (IFR TABLE OF CONTENTS COMPANY STATEMENT OF PROFIT OR LOSS COMPANY STATEMENT OF OTHER COMPREHENSIVE INCOME COMPANY STATEMENT OF FINANCIAL POSITION CAMPANY STATEMENT OF CASH FLOWS COMPANY STATEMENT OF CHANGES IN EQUITY NOTES TO THE COMPANY FINANCIAL STATEMENTS COMPANY STATEMENT OF PROFIT OR LOSS FOR THE FINANCIAL YEAR ENDED ON 31 DECEMBER 2025 (unless specified otherwise, all amounts are stated in thousand lei) Note 31 December 2025 31 December 2024 Operating revenue Revenue from sales 19 620.434 584.004 Other income 19 2.079 2.489 Revenue related to inventories of finished goods and work in progress Revenue from production of non-current assets 19 19 9.708 1.528 45.210 1.338 Operating grants 19 409 305 Total operating revenue 634.158 633.346 Operating expenses Material expenses 20 (258.012) (264.474) Employee benefits expenses 20 (212.850) (202.037) Depreciation and amortisation of non-current assets 5;6;20 (29.442) (27.110) Net income/(expenses) from adjustments to current 20 (3.791) (11.034) assets Net income/(expenses) from adjustments to 20 9.833 17.489 provisions Expenses for external services 20 (36.229) (50.426) Other expenses 20 (7.951) (8.559) Total operating expenses (538.442) (546.151) Operating profit or loss 95.716 87.195 Financial income 21 24.353 24.927 Financial costs 22 (11.551) (7.313) Financial profit/loss 12.802 17.614 Profit before tax 108.518 104.809 Current and deferred income tax 17;23 (10.481) (9.084) Net profit for the period 98.037 95.725 Chief Executive Officer, Financial Director, Alexandru Filip Doru Damaschin COMPANY STATEMENT OF OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED ON 31 DECEMBER 2025 (unless specified otherwise, all amounts are stated in thousand lei) 31 December 31 December 2025 2024 Net profit for the period 98.037 95.725 Deferred income tax recognised in equity (6.876) (3.739) Revaluation of equity instruments at fair value through other comprehensive income 35.396 7.890 Gain reclassified to retained earnings on sale of equity instruments through other comprehensive income (139) 480 Other comprehensive income 28.381 4.631 Total ...