FRA:1EP Balance Sheet

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

Millions EUR. 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	7.92	7.28	7.03	8.46	8.66	10.38
Trading Asset Securities	0.01	0.02	0.09	0.11	0	-
Cash & Short-Term Investments	7.92	7.3	7.11	8.57	8.66	10.38
Cash Growth	48.72%	2.56%	-16.99%	-1.05%	-16.56%	68.68%
Accounts Receivable	6.15	8.08	10.91	11.01	5.46	6.23
Other Receivables	1.35	1.81	1.97	2.92	2.46	1.32
Receivables	7.49	9.89	12.88	13.93	7.92	7.55
Inventory	9.77	8.64	10.67	10.03	7.18	4.03
Prepaid Expenses	0.34	0.3	0.34	0.37	0.09	0.11
Other Current Assets	7.74	11.56	7.77	2.6	3.28	0.85
Total Current Assets	33.27	37.69	38.77	35.51	27.13	22.91
Property, Plant & Equipment	6.85	6.91	7.6	7.07	3.85	3.82
Long-Term Investments	0.28	0.32	0.4	0.4	0.38	0.38
Goodwill	0.58	0.58	0.58	0.58	-	-
Other Intangible Assets	6.09	5.27	7.04	5.88	2.26	1.87
Long-Term Deferred Tax Assets	0.76	0.85	1.13	0.98	0.95	0.85
Long-Term Deferred Charges	3.19	3.95	2.66	2.7	2.64	2.43
Other Long-Term Assets	0.02	0.04	0.04	0.06	0.03	0
Total Assets	51.04	55.59	58.21	53.17	37.23	32.28
Accounts Payable	6.16	6.13	7.58	7.91	6.53	4.72
Accrued Expenses	2.69	2.42	2.73	2.47	1.23	1.07
Current Portion of Long-Term Debt	5.81	6.68	7.62	5.71	2.67	2.53
Current Portion of Leases	0.24	0.24	-	-	-	-
Other Current Liabilities	0.09	0.73	0.35	0.81	0.21	0.04
Total Current Liabilities	14.99	16.19	18.28	16.9	10.64	8.36
Long-Term Debt	6.55	8.61	10.79	13.39	6.07	8.37
Long-Term Leases	0.85	0.74	-	-	-	-
Pension & Post-Retirement Benefits	1.23	1.18	1.24	1.37	0.57	0.71
Long-Term Deferred Tax Liabilities	0.51	0.52	0.55	0.56	0.2	0.2
Other Long-Term Liabilities	0.46	0.51	0.43	0.35	0.29	0.19
Total Liabilities	24.59	27.76	31.28	32.57	17.77	17.85
Common Stock	7.31	7.23	7.23	5.32	5.24	4.08
Additional Paid-In Capital	13.23	13.23	13.23	8.63	8.32	5.35
Retained Earnings	2.4	4.18	3.14	2.37	2.2	2.23
Comprehensive Income & Other	3.52	3.18	3.33	4.34	3.7	2.78
Total Common Equity	26.46	27.83	26.94	20.65	19.46	14.43
Minority Interest	0	0	0	-0.06	0	0
Shareholders' Equity	26.46	27.83	26.94	20.6	19.47	14.43
Total Liabilities & Equity	51.04	55.59	58.21	53.17	37.23	32.28
Total Debt	13.45	16.27	18.41	19.11	8.74	10.91
Net Cash (Debt)	-5.52	-8.97	-11.29	-10.54	-0.08	-0.53
Net Cash Per Share	-0.32	-0.53	-0.71	-0.77	-0.01	-0.04
Filing Date Shares Outstanding	17.62	17.62	17.62	13.79	13.63	11.32
Total Common Shares Outstanding	17.62	17.62	17.62	13.79	13.63	11.32
Working Capital	18.28	21.49	20.5	18.61	16.48	14.55
Book Value Per Share	1.50	1.58	1.53	1.50	1.43	1.28
Tangible Book Value	19.79	21.98	19.32	14.2	17.2	12.56
Tangible Book Value Per Share	1.12	1.25	1.10	1.03	1.26	1.11

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