FRA:B5H Balance Sheet

Financials in millions CHF. Fiscal year is April - March.

Millions CHF. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	159.67	222.9	107.25	129.08	101.02	75.37
Cash & Short-Term Investments	159.67	222.9	107.25	129.08	101.02	75.37
Cash Growth	32.92%	107.84%	-16.91%	27.78%	34.03%	-16.55%
Accounts Receivable	270.89	356.05	359.98	245.55	258.98	260.4
Other Receivables	81.71	41.72	51.07	51.53	49.55	46.14
Receivables	352.6	404.17	411.74	308.86	320.83	316.31
Inventory	438.18	301.57	314.86	286.25	192.36	151.03
Prepaid Expenses	10.87	7.7	8.04	5.78	3.26	3.37
Other Current Assets	-	25.38	13.69	5.21	3.33	1.07
Total Current Assets	961.31	961.72	855.59	735.17	620.8	547.14
Property, Plant & Equipment	172.03	172.82	173.13	172.04	183.24	180.08
Long-Term Investments	-	-	-	-	-	4.01
Other Intangible Assets	10.45	11.31	12.07	11.74	13.46	12.35
Long-Term Deferred Tax Assets	16.32	17.53	17.09	17.92	16.23	14.51
Other Long-Term Assets	6.02	3.98	5.19	3.74	4.08	-
Total Assets	1,166	1,167	1,063	940.6	837.8	758.09
Accounts Payable	150.84	148.46	143.24	109.07	97.26	92.47
Accrued Expenses	55.74	52.52	49.88	36.24	26.1	24.21
Short-Term Debt	-	9.55	13.23	10.89	9.57	2.13
Current Portion of Long-Term Debt	1.35	0.8	106.64	4.21	28.93	24.73
Current Income Taxes Payable	-	17.3	12.78	11.61	8.35	5.61
Other Current Liabilities	463.88	410.52	344.23	345.8	268.09	226.77
Total Current Liabilities	671.8	639.15	670.01	517.83	438.3	375.92
Long-Term Debt	151.99	152.5	62.87	132	128.88	133.07
Long-Term Deferred Tax Liabilities	21.36	18.12	14.89	14.25	11.5	11.1
Other Long-Term Liabilities	17.15	17.42	18.91	14.95	16.23	18.4
Total Liabilities	862.3	827.18	766.66	679.02	594.91	538.49
Common Stock	8.5	8.5	8.5	8.5	8.5	8.5
Retained Earnings	530.99	540.1	482.34	443.59	394.9	362.4
Treasury Stock	-11.14	-11.25	-6.55	-15.77	-2.14	-2.21
Comprehensive Income & Other	-224.92	-197.58	-188.31	-175.13	-158.92	-149.59
Total Common Equity	303.43	339.76	295.98	261.18	242.34	219.1
Minority Interest	0.4	0.4	0.42	0.4	0.55	0.5
Shareholders' Equity	303.83	340.16	296.4	261.58	242.89	219.6
Total Liabilities & Equity	1,166	1,167	1,063	940.6	837.8	758.09
Total Debt	153.34	162.85	182.74	147.1	167.38	159.92
Net Cash (Debt)	6.32	60.06	-75.49	-18.02	-66.36	-84.55
Net Cash Per Share	1.87	17.74	-22.34	-5.32	-19.57	-24.97
Filing Date Shares Outstanding	3.38	3.38	3.39	3.39	3.39	3.39
Total Common Shares Outstanding	3.38	3.38	3.39	3.39	3.39	3.39
Working Capital	289.51	322.57	185.58	217.34	182.5	171.22
Book Value Per Share	89.79	100.55	87.41	77.03	71.47	64.63
Tangible Book Value	292.97	328.45	283.91	249.44	228.88	206.75
Tangible Book Value Per Share	86.70	97.20	83.84	73.57	67.50	60.98
Land	-	155.92	160.17	159.42	163.96	157.34
Machinery	-	167.96	155.74	149.9	143.75	134.85
Construction In Progress	-	10.51	9.53	5.31	7.88	6.81

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