FRA:3L3 Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	65.97	94.37	61.03	21.93	28.23	47.86
Cash & Short-Term Investments	65.97	94.37	61.03	21.93	28.23	47.86
Cash Growth	-19.70%	54.62%	178.32%	-22.32%	-41.01%	5.79%
Accounts Receivable	52.1	59.48	57.37	70.96	61.96	54.56
Receivables	52.1	59.48	57.37	70.96	61.96	54.56
Inventory	16.08	18.67	22.53	23.12	19.22	18.56
Prepaid Expenses	7.25	5.05	4.37	3.75	4.14	2.64
Total Current Assets	141.4	177.56	145.29	119.76	113.55	123.61
Property, Plant & Equipment	20.21	22.24	25.32	27.4	30.73	27.09
Long-Term Investments	-	0.3	0.3	0.3	0.3	0.3
Goodwill	31.06	31.06	31.06	31.06	31.06	-
Other Intangible Assets	40.02	42.79	46.72	50.38	54.08	1.68
Long-Term Accounts Receivable	-	-	10.94	23.06	12.85	9.43
Long-Term Deferred Tax Assets	16.75	18.31	19.38	-	-	10.2
Other Long-Term Assets	9.74	5.66	2.42	3.04	1.7	1.77
Total Assets	259.18	297.92	281.44	255	244.27	174.09
Accounts Payable	7.99	5.65	6.66	9.98	5.02	4.2
Accrued Expenses	21.19	23.92	20.34	24.34	15.55	14.41
Current Portion of Long-Term Debt	-	2.96	2.96	2.97	2.96	-
Current Portion of Leases	3.14	2.98	2.81	2.5	2.51	2.01
Current Income Taxes Payable	1.2	0.27	1.47	2.34	0.02	2.66
Other Current Liabilities	5.67	4.93	6.83	22.21	8.41	3.45
Total Current Liabilities	39.19	40.7	41.06	64.33	34.46	26.71
Long-Term Debt	-	23.22	26.18	45.9	51.79	-
Long-Term Leases	13.59	15.96	18.44	20.87	23.35	19.39
Long-Term Deferred Tax Liabilities	-	-	-	-	0.03	-
Other Long-Term Liabilities	1.46	1.45	2.13	2.51	6.41	3.24
Total Liabilities	54.23	81.33	87.8	133.6	116.04	49.34
Common Stock	0.02	0.02	0.02	0.02	0.02	0.02
Additional Paid-In Capital	160.62	180.72	174.72	131	119.96	104.68
Retained Earnings	44.31	35.85	18.89	-9.62	8.25	20.06
Total Common Equity	204.95	216.6	193.64	121.4	128.23	124.75
Shareholders' Equity	204.95	216.6	193.64	121.4	128.23	124.75
Total Liabilities & Equity	259.18	297.92	281.44	255	244.27	174.09
Total Debt	16.73	45.11	50.38	72.23	80.61	21.39
Net Cash (Debt)	49.23	49.26	10.66	-50.3	-52.38	26.46
Net Cash Growth	38.37%	362.15%	-	-	-	-7.63%
Net Cash Per Share	2.09	2.04	0.46	-2.51	-2.66	1.37
Filing Date Shares Outstanding	22.34	23.59	23.6	20.25	19.88	19.51
Total Common Shares Outstanding	22.34	23.88	23.6	20.25	19.88	19.49
Working Capital	102.21	136.86	104.24	55.43	79.09	96.9
Book Value Per Share	9.18	9.07	8.20	5.99	6.45	6.40
Tangible Book Value	133.86	142.75	115.86	39.96	43.08	123.07
Tangible Book Value Per Share	5.99	5.98	4.91	1.97	2.17	6.31
Machinery	-	12.96	11.98	14.76	13.33	12.27
Construction In Progress	-	0.15	1.27	0.61	1	0.78
Leasehold Improvements	-	3.47	1.53	1.49	1.46	1.28

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