Frenkel Topping Group Balance Sheet

Financials in millions GBP. Fiscal year is January - December.

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3.42	3.14	2.43	4.99	8.62	12
Short-Term Investments	0.12	0.11	0.11	0.1	0.11	1.23
Cash & Short-Term Investments	3.54	3.25	2.53	5.09	8.73	13.23
Cash Growth	-	28.44%	-50.22%	-41.72%	-34.04%	529.00%
Accounts Receivable	22.81	21.54	17.35	14.73	9.66	4.48
Other Receivables	1.63	0.09	0.13	0.21	0.06	0.03
Receivables	24.44	21.63	17.48	14.94	9.72	4.51
Prepaid Expenses	-	0.82	0.77	0.54	0.55	0.34
Total Current Assets	27.98	25.7	20.78	20.57	19	18.08
Property, Plant & Equipment	3.6	3.45	3	2.83	1.99	1.95
Goodwill	-	25.65	24.26	24.63	16.26	8.3
Other Intangible Assets	30.6	4.95	4.95	4.95	-	-
Long-Term Deferred Tax Assets	-	-	-	-	0.43	0.12
Total Assets	62.23	59.85	53.14	53.14	37.81	28.55
Accounts Payable	7.79	0.86	1.1	0.79	0.65	0.34
Accrued Expenses	-	3.57	3.04	2.52	1.87	1.2
Current Portion of Long-Term Debt	-	0.09	0.07	-	-	-
Current Portion of Leases	-	0.52	0.42	0.45	0.17	0.15
Current Income Taxes Payable	1.56	1.02	1	0.76	0.67	0.3
Other Current Liabilities	-	1.27	3.48	3.92	2.52	0.56
Total Current Liabilities	9.35	7.32	9.11	8.44	5.87	2.55
Long-Term Debt	8.81	6.9	-	0.04	-	-
Long-Term Leases	-	0.93	0.58	0.55	0.22	0.3
Long-Term Deferred Tax Liabilities	-	0.66	0.5	0.48	-	-
Other Long-Term Liabilities	-	1.79	1.55	3.55	2.16	0.55
Total Liabilities	18.16	17.6	11.74	13.05	8.25	3.4
Common Stock	0.64	0.64	0.64	0.64	0.57	0.56
Additional Paid-In Capital	22.71	22.71	22.71	22.71	13.14	12.7
Retained Earnings	16.24	14.32	13.13	12.3	11.72	11.11
Treasury Stock	-2.13	-2.13	-2.13	-2.21	-2.31	-4.58
Comprehensive Income & Other	6.29	6.4	6.71	6.38	6.26	5.2
Total Common Equity	43.74	41.94	41.06	39.81	29.36	24.99
Minority Interest	0.33	0.31	0.34	0.28	0.2	0.16
Shareholders' Equity	44.08	42.25	41.4	40.09	29.56	25.15
Total Liabilities & Equity	62.23	59.85	53.14	53.14	37.81	28.55
Total Debt	8.81	8.44	1.07	1.03	0.39	0.45
Net Cash (Debt)	-5.27	-5.19	1.46	4.05	8.34	12.78
Net Cash Growth	-	-	-63.99%	-51.38%	-34.76%	548.19%
Net Cash Per Share	-0.04	-0.04	0.01	0.03	0.08	0.15
Filing Date Shares Outstanding	122.37	122.89	122.88	122.13	107.59	101.4
Total Common Shares Outstanding	122.37	122.89	122.88	122.13	107.59	101.4
Working Capital	18.63	18.38	11.67	12.13	13.13	15.53
Book Value Per Share	0.36	0.34	0.33	0.33	0.27	0.25
Tangible Book Value	13.14	11.34	11.85	10.23	13.11	16.69
Tangible Book Value Per Share	0.11	0.09	0.10	0.08	0.12	0.16
Buildings	-	1.53	1.53	1.48	1.38	1.3
Machinery	-	1.7	1.32	1.51	0.99	0.82

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