Franchise Brands Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	18.37	15.29	12.92	12.28	10.94	9.05
Cash & Short-Term Investments	18.37	15.29	12.92	12.28	10.94	9.05
Cash Growth	143.78%	18.36%	5.24%	12.28%	20.77%	-31.42%
Accounts Receivable	50.66	27.83	26.66	28.34	16.21	14.9
Other Receivables	0.45	12.7	10.56	10.58	8.58	1.37
Receivables	51.12	40.53	37.22	38.91	24.79	16.27
Inventory	7.52	7.27	7.58	7.06	1.99	0.91
Prepaid Expenses	-	4.32	3.39	3.19	0.42	0.25
Other Current Assets	0.09	0.09	0.1	0.08	5.55	-
Total Current Assets	77.1	67.5	61.2	61.52	43.68	26.48
Property, Plant & Equipment	15.06	15.94	15.77	13.76	5.78	5.33
Goodwill	-	169.96	169.96	169.96	59.08	24.13
Other Intangible Assets	281.96	116.22	125.58	135.37	25.58	11.15
Long-Term Deferred Charges	0.4	0.42	0.45	0.43	0.4	-
Other Long-Term Assets	2.54	2.63	0.33	0.64	0.81	0.18
Total Assets	377.05	372.67	373.3	381.68	135.34	67.27
Accounts Payable	39.29	11	12.46	12.2	6.63	4.37
Accrued Expenses	-	19.02	13.93	15.73	10.05	6.82
Short-Term Debt	10.43	7.54	-	-	-	-
Current Portion of Long-Term Debt	9.69	9.68	9.31	9.25	-	-
Current Portion of Leases	3.27	3.25	3.06	2.86	0.83	0.75
Current Income Taxes Payable	1.35	1.09	0.78	0.6	-	0.21
Current Unearned Revenue	1.33	1.34	2.24	1.32	0.87	-
Other Current Liabilities	-	5.63	4.64	5.43	6.66	1.3
Total Current Liabilities	65.36	58.55	46.41	47.39	25.04	13.46
Long-Term Debt	49.02	51.63	67.43	76.91	-	-
Long-Term Leases	7.54	8.4	8.18	6.53	1.63	1.78
Long-Term Unearned Revenue	3.01	3.21	1.89	2.89	1.85	-
Long-Term Deferred Tax Liabilities	27.96	29.37	30.83	33.92	4.13	2.14
Other Long-Term Liabilities	-	-	-	-	-	2.57
Total Liabilities	152.89	151.16	154.74	167.64	32.65	19.94
Common Stock	0.97	0.97	0.97	0.97	0.65	0.48
Additional Paid-In Capital	-	131.13	131.13	131.13	37.29	36.97
Retained Earnings	150.24	15.73	13.14	10.22	11.16	7.7
Comprehensive Income & Other	72.96	73.69	73.33	71.71	53.58	2.18
Shareholders' Equity	224.16	221.51	218.56	214.04	102.68	47.33
Total Liabilities & Equity	377.05	372.67	373.3	381.68	135.34	67.27
Total Debt	79.95	80.51	87.98	95.55	2.46	2.53
Net Cash (Debt)	-61.57	-65.22	-75.06	-83.27	8.48	6.52
Net Cash Growth	-	-	-	-	30.03%	31.50%
Net Cash Per Share	-0.32	-0.34	-0.39	-0.47	0.07	0.07
Filing Date Shares Outstanding	191.58	191.68	192.54	192.22	128.54	95.65
Total Common Shares Outstanding	191.58	191.68	192.54	192.22	128.54	95.65
Working Capital	11.74	8.95	14.8	14.13	18.64	13.02
Book Value Per Share	1.17	1.16	1.14	1.11	0.80	0.49
Tangible Book Value	-57.8	-64.66	-76.97	-91.29	18.02	12.05
Tangible Book Value Per Share	-0.30	-0.34	-0.40	-0.47	0.14	0.13
Machinery	-	6.55	6.76	6.23	4.22	4.11
Leasehold Improvements	-	0.53	0.54	0.42	0.26	0.35