Frequentis AG Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	97.19	66.99	74.18	81.38	103.8
Short-Term Investments	14.12	14.99	10.5	10	2.2
Cash & Short-Term Investments	111.31	81.99	84.68	91.38	106
Cash Growth	35.76%	-3.18%	-7.33%	-13.79%	16.14%
Accounts Receivable	212.87	151.03	142.3	127.47	107.79
Other Receivables	12.73	11.93	12.15	8.22	3.58
Receivables	225.6	162.96	154.45	135.68	111.37
Inventory	51.82	32.93	26.63	21.73	17.08
Prepaid Expenses	9.12	9.84	7.29	5.87	4.46
Other Current Assets	7.05	3.61	4.05	5.19	4.18
Total Current Assets	404.89	291.31	277.1	259.84	243.08
Property, Plant & Equipment	69.01	70.3	55.89	52.5	47.33
Long-Term Investments	3.61	3.28	2.93	2.1	1.66
Goodwill	8.58	8.6	11.35	5.83	3.43
Other Intangible Assets	12.55	15.16	17.49	14.38	17.69
Long-Term Deferred Tax Assets	8.04	4.06	5.62	3.79	1.85
Other Long-Term Assets	0.77	1.04	0.69	1.84	0.65
Total Assets	509.31	394.8	371.07	340.28	315.7
Accounts Payable	33.79	23.44	18.94	16.26	13.42
Accrued Expenses	38.73	26.91	23.95	19.75	10.14
Current Portion of Long-Term Debt	7.2	0.16	0.25	0.23	1.12
Current Portion of Leases	9.28	9.41	10.69	8.42	7.79
Current Income Taxes Payable	9.54	2.37	5.2	6.9	4.99
Current Unearned Revenue	109.74	59.89	75.2	68.8	66.45
Other Current Liabilities	13.8	10.42	8.18	10.72	21.31
Total Current Liabilities	222.08	132.6	142.4	131.07	125.23
Long-Term Debt	1.86	2.52	2.93	0.93	4.27
Long-Term Leases	39.81	41.26	29.19	30.76	29.79
Pension & Post-Retirement Benefits	1.85	2.02	1.95	1.99	2.62
Long-Term Deferred Tax Liabilities	9.42	10.04	10.08	9.44	6.17
Other Long-Term Liabilities	37.47	31.6	28.9	18.8	17.78
Total Liabilities	312.48	220.04	215.45	193	185.85
Common Stock	13.28	13.28	13.28	13.28	13.28
Retained Earnings	164.72	141.53	123.44	113.4	98.3
Treasury Stock	-0.52	-0.31	-0.54	-0.22	-0.38
Comprehensive Income & Other	16.35	17.38	17.29	18.59	15.22
Total Common Equity	193.84	171.88	153.47	145.06	126.41
Minority Interest	3	2.88	2.16	2.22	3.44
Shareholders' Equity	196.83	174.76	155.62	147.28	129.85
Total Liabilities & Equity	509.31	394.8	371.07	340.28	315.7
Total Debt	58.16	53.35	43.06	40.34	42.96
Net Cash (Debt)	53.15	28.64	41.62	51.04	63.03
Net Cash Growth	85.58%	-31.19%	-18.45%	-19.03%	38.66%
Net Cash Per Share	3.99	2.15	3.13	3.83	4.74
Filing Date Shares Outstanding	13.27	13.27	13.26	13.27	13.26
Total Common Shares Outstanding	13.27	13.27	13.26	13.27	13.26
Working Capital	182.81	158.72	134.71	128.77	117.86
Book Value Per Share	14.61	12.95	11.57	10.93	9.53
Tangible Book Value	172.7	148.12	124.62	124.84	105.29
Tangible Book Value Per Share	13.01	11.16	9.40	9.41	7.94
Land	12.04	9.57	9.39	9.38	8.5
Machinery	47.05	44.28	40.28	36.12	32.62
Construction In Progress	1.34	1.93	0.85	0.99	-
Order Backlog	794.85	724.02	594.66	522.03	467.93

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.