FRA:3L3 Balance Sheet

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

Millions USD. 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	83.45	94.37	61.03	21.93	28.23
Cash & Short-Term Investments	83.45	94.37	61.03	21.93	28.23
Cash Growth	-11.57%	54.62%	178.32%	-22.32%	-41.01%
Accounts Receivable	59.63	59.48	57.37	70.96	61.96
Receivables	59.63	59.48	57.37	70.96	61.96
Inventory	14.03	18.67	22.53	23.12	19.22
Prepaid Expenses	8.07	5.05	4.37	3.75	4.14
Total Current Assets	165.17	177.56	145.29	119.76	113.55
Property, Plant & Equipment	18.92	22.24	25.32	27.4	30.73
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	39.17	42.79	46.72	50.38	54.08
Long-Term Accounts Receivable	-	-	10.94	23.06	12.85
Long-Term Deferred Tax Assets	9.78	18.31	19.38	-	-
Other Long-Term Assets	9.55	5.66	2.42	3.04	1.7
Total Assets	273.94	297.92	281.44	255	244.27
Accounts Payable	4.97	5.65	6.66	9.98	5.02
Accrued Expenses	26.62	23.92	20.34	24.34	15.55
Current Portion of Long-Term Debt	-	2.96	2.96	2.97	2.96
Current Portion of Leases	3.2	2.98	2.81	2.5	2.51
Current Income Taxes Payable	1.43	0.27	1.47	2.34	0.02
Other Current Liabilities	4.74	4.93	6.83	22.21	8.41
Total Current Liabilities	40.96	40.7	41.06	64.33	34.46
Long-Term Debt	-	23.22	26.18	45.9	51.79
Long-Term Leases	12.76	15.96	18.44	20.87	23.35
Long-Term Deferred Tax Liabilities	-	-	-	-	0.03
Other Long-Term Liabilities	1.32	1.45	2.13	2.51	6.41
Total Liabilities	55.04	81.33	87.8	133.6	116.04
Common Stock	0.02	0.02	0.02	0.02	0.02
Additional Paid-In Capital	163.94	180.72	174.72	131	119.96
Retained Earnings	54.94	35.85	18.89	-9.62	8.25
Total Common Equity	218.9	216.6	193.64	121.4	128.23
Shareholders' Equity	218.9	216.6	193.64	121.4	128.23
Total Liabilities & Equity	273.94	297.92	281.44	255	244.27
Total Debt	15.96	45.11	50.38	72.23	80.61
Net Cash (Debt)	67.49	49.26	10.66	-50.3	-52.38
Net Cash Growth	37.02%	362.15%	-	-	-
Net Cash Per Share	2.90	2.04	0.46	-2.51	-2.66
Filing Date Shares Outstanding	22.44	23.59	23.6	20.25	19.88
Total Common Shares Outstanding	22.44	23.88	23.6	20.25	19.88
Working Capital	124.21	136.86	104.24	55.43	79.09
Book Value Per Share	9.76	9.07	8.20	5.99	6.45
Tangible Book Value	148.67	142.75	115.86	39.96	43.08
Tangible Book Value Per Share	6.63	5.98	4.91	1.97	2.17
Machinery	13.73	12.96	11.98	14.76	13.33
Construction In Progress	0.6	0.15	1.27	0.61	1
Leasehold Improvements	3.47	3.47	1.53	1.49	1.46

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