FRA:BSI 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	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	348.56	342.32	188.48	491.69	451.4	375.41
Short-Term Investments	170	330	225	180	195.79	223.44
Cash & Short-Term Investments	518.56	672.32	413.48	671.69	647.18	598.85
Cash Growth	-18.65%	62.60%	-38.44%	3.79%	8.07%	46.56%
Accounts Receivable	150.14	183.8	143.71	148.75	176.47	93.22
Other Receivables	-	33.82	24.9	14.43	10.46	8.39
Receivables	150.14	217.62	168.61	163.18	186.94	101.61
Inventory	103.9	103.29	92.51	92.12	94.4	51.65
Prepaid Expenses	-	4.09	2.96	2.52	2.17	2.08
Other Current Assets	46.55	1.09	10.75	7.19	5.46	1.34
Total Current Assets	819.14	998.39	688.29	936.7	936.15	755.53
Property, Plant & Equipment	66.68	60.5	55.76	50.75	40.49	37.71
Long-Term Investments	-	-	-	-	25	-
Goodwill	44.84	46.01	45.4	45.75	45.17	44.48
Other Intangible Assets	104.59	0.24	0.4	0.37	0.8	0.98
Long-Term Deferred Tax Assets	26.68	31.57	12.22	19.56	27.44	21.92
Long-Term Deferred Charges	-	96.44	93.27	80.84	67.95	49.68
Other Long-Term Assets	6.46	1.33	1.22	1.21	1.05	1.04
Total Assets	1,068	1,234	896.55	1,135	1,144	911.36
Accounts Payable	50.77	52.63	46.89	41.43	74.71	44.02
Accrued Expenses	-	43.55	33.43	34.22	31.95	22.84
Short-Term Debt	-	0.78	-	-	-	-
Current Portion of Long-Term Debt	-	2.04	3.14	2.36	-	-
Current Portion of Leases	-	3.89	3.74	3.34	3.48	2.98
Current Income Taxes Payable	-	21.39	16.63	21.74	28.64	9.24
Current Unearned Revenue	-	11.36	11.47	13.9	10.44	5.72
Other Current Liabilities	91.65	31.34	21.94	26.91	38.37	16.69
Total Current Liabilities	142.43	166.98	137.23	143.89	187.58	101.49
Long-Term Debt	526.39	525.65	297.35	322.82	301.8	399.96
Long-Term Leases	11.47	12.35	14.92	14.37	7.2	6.95
Long-Term Unearned Revenue	16.93	3.56	0.7	0.93	0.98	0.78
Pension & Post-Retirement Benefits	-	7.15	5.33	5.62	9.17	10.9
Long-Term Deferred Tax Liabilities	10.01	10.32	12.96	13.3	10.97	12.84
Other Long-Term Liabilities	-	7.21	6.65	5.72	7.07	7.22
Total Liabilities	707.23	733.21	475.14	506.66	524.77	540.13
Common Stock	361.16	0.81	0.81	0.81	0.79	0.79
Additional Paid-In Capital	-	181.43	108.14	271.35	251.15	178.6
Retained Earnings	-	270.19	259.73	304.75	333.57	180.51
Comprehensive Income & Other	-	48.83	52.73	51.62	33.77	11.33
Total Common Equity	361.16	501.26	421.41	628.54	619.27	371.23
Shareholders' Equity	361.16	501.26	421.41	628.54	619.27	371.23
Total Liabilities & Equity	1,068	1,234	896.55	1,135	1,144	911.36
Total Debt	537.86	544.71	319.16	342.89	312.48	409.88
Net Cash (Debt)	-19.29	127.61	94.32	328.8	334.71	188.96
Net Cash Growth	-	35.30%	-71.31%	-1.76%	77.13%	58.28%
Net Cash Per Share	-0.24	1.56	1.14	3.84	3.92	2.26
Filing Date Shares Outstanding	79.05	79.31	77.02	78.49	77.97	72.87
Total Common Shares Outstanding	79.05	79.31	77.02	78.49	77.97	72.87
Working Capital	676.71	831.41	551.06	792.81	748.57	654.05
Book Value Per Share	4.57	6.32	5.47	8.01	7.94	5.09
Tangible Book Value	211.74	455.02	375.61	582.42	573.3	325.76
Tangible Book Value Per Share	2.68	5.74	4.88	7.42	7.35	4.47
Land	-	39.54	37.21	36.15	32.68	29.23
Machinery	-	75	61.33	56.41	56.1	52.11
Construction In Progress	-	0.89	1.05	0.44	0.42	1.48

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