Frequentis AG 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	Jun '25 Jun 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	63.68	66.99	74.18	81.38	103.8	91.27
Short-Term Investments	9.51	14.99	10.5	10	2.2	-
Cash & Short-Term Investments	73.18	81.99	84.68	91.38	106	91.27
Cash Growth	9.26%	-3.18%	-7.33%	-13.79%	16.14%	21.88%
Accounts Receivable	178.14	151.03	142.3	127.47	107.79	97.74
Other Receivables	13.18	11.93	12.15	8.22	3.58	5.52
Receivables	191.32	162.96	154.45	135.68	111.37	103.26
Inventory	42.59	32.93	26.63	21.73	17.08	12.63
Prepaid Expenses	11.94	9.84	7.29	5.87	4.46	3.67
Other Current Assets	5.36	3.61	4.05	5.19	4.18	4.6
Total Current Assets	324.39	291.31	277.1	259.84	243.08	215.42
Property, Plant & Equipment	64.06	70.3	55.89	52.5	47.33	46.38
Long-Term Investments	3.58	3.28	2.93	2.1	1.66	2.37
Goodwill	8.58	8.6	11.35	5.83	3.43	2.89
Other Intangible Assets	14.25	15.16	17.49	14.38	17.69	9.01
Long-Term Deferred Tax Assets	4.44	4.06	5.62	3.79	1.85	1.09
Other Long-Term Assets	0.72	1.04	0.69	1.84	0.65	0.47
Total Assets	421.02	394.8	371.07	340.28	315.7	277.62
Accounts Payable	28.69	23.44	18.94	16.26	13.42	11.92
Accrued Expenses	32.26	26.91	23.95	19.75	10.14	12.54
Current Portion of Long-Term Debt	0.03	0.16	0.25	0.23	1.12	1.32
Current Portion of Leases	8.51	9.41	10.69	8.42	7.79	7.29
Current Income Taxes Payable	2.54	2.37	5.2	6.9	4.99	1.98
Current Unearned Revenue	86.07	59.89	75.2	68.8	66.45	63.47
Other Current Liabilities	10.79	10.42	8.18	10.72	21.31	8.63
Total Current Liabilities	174.35	132.6	142.4	131.07	125.23	107.16
Long-Term Debt	1.5	2.52	2.93	0.93	4.27	5.39
Long-Term Leases	38.44	41.26	29.19	30.76	29.79	31.81
Pension & Post-Retirement Benefits	2.07	2.02	1.95	1.99	2.62	0.56
Long-Term Deferred Tax Liabilities	7.36	10.04	10.08	9.44	6.17	1.83
Other Long-Term Liabilities	32.82	31.6	28.9	18.8	17.78	19.45
Total Liabilities	256.53	220.04	215.45	193	185.85	166.2
Common Stock	13.28	13.28	13.28	13.28	13.28	13.28
Retained Earnings	133.17	141.53	123.44	113.4	98.3	80.7
Treasury Stock	-0.12	-0.31	-0.54	-0.22	-0.38	-
Comprehensive Income & Other	14.92	17.38	17.29	18.59	15.22	14.06
Total Common Equity	161.25	171.88	153.47	145.06	126.41	108.04
Minority Interest	3.24	2.88	2.16	2.22	3.44	3.38
Shareholders' Equity	164.49	174.76	155.62	147.28	129.85	111.42
Total Liabilities & Equity	421.02	394.8	371.07	340.28	315.7	277.62
Total Debt	53.95	53.35	43.06	40.34	42.96	45.81
Net Cash (Debt)	19.24	28.64	41.62	51.04	63.03	45.46
Net Cash Growth	-3.06%	-31.19%	-18.45%	-19.03%	38.66%	67.35%
Net Cash Per Share	1.44	2.15	3.13	3.83	4.74	3.42
Filing Date Shares Outstanding	13.28	13.27	13.26	13.27	13.26	13.28
Total Common Shares Outstanding	13.28	13.27	13.26	13.27	13.26	13.28
Working Capital	150.04	158.72	134.71	128.77	117.86	108.26
Book Value Per Share	12.15	12.95	11.57	10.93	9.53	8.14
Tangible Book Value	138.43	148.12	124.62	124.84	105.29	96.15
Tangible Book Value Per Share	10.43	11.16	9.40	9.41	7.94	7.24
Land	-	9.57	9.39	9.38	8.5	5.59
Machinery	-	44.28	40.28	36.12	32.62	28.64
Construction In Progress	-	1.93	0.85	0.99	-	-
Order Backlog	-	724.02	594.66	522.03	467.93	427.61

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