FRA:E2M 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	3.69	9.12	10.26	11.43	9.86	4.18
Cash & Short-Term Investments	3.69	9.12	10.26	11.43	9.86	4.18
Cash Growth	-72.05%	-11.05%	-10.31%	16.02%	135.82%	-78.82%
Accounts Receivable	7.16	0.9	1.12	7.95	1.34	6.31
Other Receivables	0.78	2.33	0.18	0.51	3.76	1.39
Receivables	7.94	3.23	1.3	8.45	5.09	7.71
Inventory	3.33	3.42	4.01	4.16	3.81	4.73
Prepaid Expenses	-	-	-	-	-	1.75
Restricted Cash	0.68	0.75	0.19	0.2	1.28	8
Other Current Assets	0	-	-	-	0	0
Total Current Assets	15.64	16.53	15.76	24.24	20.04	26.36
Property, Plant & Equipment	3.5	6.01	8.11	14.14	17.22	24.62
Other Intangible Assets	4.02	3.97	0.96	1.61	2.83	3.15
Long-Term Accounts Receivable	-	-	-	-	0.07	0.14
Other Long-Term Assets	3.45	3.3	2.93	2.69	-	-
Total Assets	26.6	29.81	27.77	42.68	40.16	54.27
Accounts Payable	2.9	2.71	1.14	2.93	1.98	1.46
Accrued Expenses	-	-	-	1.62	1.1	1.41
Current Portion of Long-Term Debt	-	19.66	-	-	-	-
Current Portion of Leases	0.33	2.49	2.19	5.34	6.24	5.47
Current Income Taxes Payable	-	-	2.95	3.03	3.38	4.04
Other Current Liabilities	5.56	1.49	1.17	1.48	0.35	1.36
Total Current Liabilities	8.79	26.35	7.44	14.4	13.05	13.74
Long-Term Debt	19.81	-	19.58	19.48	24.3	31.82
Long-Term Leases	-	0.04	0.14	0.12	0.52	6.5
Long-Term Unearned Revenue	-	-	-	-	4.81	9.63
Other Long-Term Liabilities	-0	-	-	-	-0	-
Total Liabilities	28.59	26.39	27.17	34	42.68	61.69
Common Stock	71.59	15.29	15.29	15.29	15.29	15.29
Additional Paid-In Capital	-	56.3	56.3	56.21	56.21	56.21
Retained Earnings	-72	-66.59	-69.41	-61.23	-72.43	-77.36
Comprehensive Income & Other	-1.58	-1.58	-1.58	-1.58	-1.57	-1.55
Shareholders' Equity	-1.99	3.42	0.6	8.68	-2.51	-7.42
Total Liabilities & Equity	26.6	29.81	27.77	42.68	40.16	54.27
Total Debt	20.14	22.19	21.92	24.94	31.06	43.79
Net Cash (Debt)	-16.44	-13.06	-11.66	-13.51	-21.2	-39.61
Net Cash Per Share	-0.13	-0.10	-0.09	-0.10	-0.16	-0.30
Filing Date Shares Outstanding	130.97	130.97	130.97	130.97	130.97	130.97
Total Common Shares Outstanding	130.97	130.97	130.97	130.97	130.97	130.97
Working Capital	6.85	-9.82	8.32	9.84	6.99	12.61
Book Value Per Share	-0.02	0.03	0.00	0.07	-0.02	-0.06
Tangible Book Value	-6.01	-0.55	-0.36	7.07	-5.35	-10.57
Tangible Book Value Per Share	-0.05	-0.00	-0.00	0.05	-0.04	-0.08
Machinery	-	189.11	188.94	188	187.68	187.59
Construction In Progress	-	0	-	0	0	0

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