FOS Capital Balance Sheet

Financials in millions AUD. Fiscal year is July - June.

Millions AUD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	1.69	2.5	1.68	1.41	1.89	2.97
Cash & Short-Term Investments	1.69	2.5	1.68	1.41	1.89	2.97
Cash Growth	38.09%	49.06%	18.61%	-25.20%	-36.25%	357.17%
Accounts Receivable	2.79	3.87	4.94	3	1.82	2.27
Other Receivables	-	-	-	-	-	0.04
Receivables	2.79	3.87	4.94	3	1.82	2.3
Inventory	6.86	6.3	5.9	4.36	3.85	2.45
Prepaid Expenses	-	0.05	0.02	0.17	0.21	0.11
Other Current Assets	0.35	0.45	-	-	-	-
Total Current Assets	11.68	13.17	12.55	8.94	7.77	7.83
Property, Plant & Equipment	3.37	4.38	3.51	1.59	1.72	1.34
Long-Term Investments	0.35	0.35	-	-	-	-
Goodwill	-	0.56	0.56	0.56	0.56	-
Other Intangible Assets	7.35	6.97	4.38	1.77	0.97	1.03
Long-Term Deferred Tax Assets	0.91	0.69	0.78	0.69	0.72	0.75
Other Long-Term Assets	-	-0.45	-	0.07	0.05	0.05
Total Assets	23.66	25.67	21.78	13.62	11.79	10.98
Accounts Payable	1.53	1.67	2.89	1.6	1.81	1.56
Accrued Expenses	1.44	1.35	1.37	0.68	0.52	0.44
Current Portion of Long-Term Debt	2.15	2.31	1.15	-	-	-
Current Portion of Leases	1.58	1.49	1.1	0.81	0.67	0.63
Current Income Taxes Payable	0.3	0.21	0.15	0.13	0.14	0.37
Other Current Liabilities	-	0.2	1.04	0.35	0.04	0.08
Total Current Liabilities	6.99	7.23	7.7	3.56	3.17	3.08
Long-Term Debt	1.38	1.58	1.5	-	-	-
Long-Term Leases	0.76	1.34	1.44	0.28	0.8	0.68
Long-Term Deferred Tax Liabilities	1.28	1.33	1.16	0.46	0.24	0.28
Other Long-Term Liabilities	0.11	0.08	0.07	0.03	0.04	0.02
Total Liabilities	10.52	11.55	11.87	4.34	4.25	4.06
Common Stock	9.63	9.21	5.42	5.42	4.05	3.69
Retained Earnings	3.68	4.96	4.57	3.94	3.58	3.23
Comprehensive Income & Other	-0.17	-0.05	-0.08	-0.07	-0.1	0
Shareholders' Equity	13.14	14.12	9.91	9.29	7.54	6.92
Total Liabilities & Equity	23.66	25.67	21.78	13.62	11.79	10.98
Total Debt	5.87	6.72	5.2	1.09	1.46	1.31
Net Cash (Debt)	-4.18	-4.22	-3.52	0.32	0.43	1.66
Net Cash Growth	-	-	-	-24.56%	-74.21%	-
Net Cash Per Share	-0.07	-0.08	-0.07	0.01	0.01	0.05
Filing Date Shares Outstanding	67.52	67.25	53.81	53.81	46.3	45
Total Common Shares Outstanding	67.52	67.25	53.81	53.81	46.3	45
Working Capital	4.69	5.94	4.85	5.38	4.6	4.75
Book Value Per Share	0.19	0.21	0.18	0.17	0.16	0.15
Tangible Book Value	5.79	6.58	4.97	6.95	6	5.9
Tangible Book Value Per Share	0.09	0.10	0.09	0.13	0.13	0.13
Machinery	-	-	2.22	1.67	1.41	1.32
Leasehold Improvements	-	-	0.08	0.08	0.08	0.08
Order Backlog	-	8.8	9.5	3.3	6.2	3.8

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