FRA:HEE 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	94.19	68.52	63.33	60.61	71.86	68
Short-Term Investments	-	0.65	3.12	-	-	-
Cash & Short-Term Investments	94.19	69.17	66.44	60.61	71.86	68
Cash Growth	43.35%	4.10%	9.63%	-15.66%	5.68%	-7.39%
Accounts Receivable	8.13	7.11	7.33	4.5	4.51	4.73
Other Receivables	3.63	3.77	3.56	2.82	2.65	4.79
Receivables	11.76	10.88	10.89	7.32	7.17	9.52
Prepaid Expenses	2.1	2.69	1.96	0.6	0.97	1.06
Other Current Assets	451.16	353.01	265.62	244.7	241.98	224.85
Total Current Assets	559.21	435.75	344.91	313.23	321.98	303.43
Property, Plant & Equipment	20.91	21.79	22.64	20.73	23.8	24.02
Long-Term Investments	17.76	14.13	10.4	12	10.79	6.45
Other Intangible Assets	8.12	8.49	7.14	7.13	6.35	6.77
Long-Term Deferred Tax Assets	0.06	0.06	0.06	0.05	0.05	0.05
Other Long-Term Assets	10.75	10.75	11.18	11	7.7	7.49
Total Assets	616.82	490.96	396.34	364.13	370.67	348.21
Accounts Payable	4.91	4.19	4.37	2.32	2.54	3.87
Accrued Expenses	15.16	10.13	9.87	5.99	6.21	8.04
Current Portion of Leases	0.13	0.12	0.12	0.07	0.05	0.03
Current Income Taxes Payable	8.55	3.47	2.4	0.03	1.29	-
Current Unearned Revenue	3.7	2.11	1.79	2.43	2.33	0.77
Other Current Liabilities	448.95	350.85	265.94	245.08	242.08	224.68
Total Current Liabilities	481.39	370.86	284.48	255.92	254.49	237.38
Long-Term Leases	0.19	0.27	0.37	0.17	0.17	0.06
Long-Term Unearned Revenue	6.84	3.56	1.58	1.5	2.69	0.67
Pension & Post-Retirement Benefits	2.02	1.94	1.97	1.79	2.23	2.36
Long-Term Deferred Tax Liabilities	3.47	3.74	3.26	3.34	2.53	2.12
Other Long-Term Liabilities	0.27	0.23	0.18	0.06	0.06	0.11
Total Liabilities	494.17	380.6	291.84	262.79	262.17	242.69
Common Stock	25.35	25.35	25.35	25.35	25.35	29.57
Additional Paid-In Capital	0.16	0.16	0.16	0.16	0.16	0.16
Retained Earnings	96.43	83.58	78.31	74.41	68.5	67.25
Treasury Stock	-21	-21	-21	-21	-13.52	-12.67
Comprehensive Income & Other	21.72	22.27	21.68	22.43	28.03	21.21
Shareholders' Equity	122.65	110.36	104.49	101.34	108.51	105.52
Total Liabilities & Equity	616.82	490.96	396.34	364.13	370.67	348.21
Total Debt	0.32	0.39	0.49	0.24	0.22	0.08
Net Cash (Debt)	93.88	68.77	65.96	60.37	71.64	67.92
Net Cash Growth	43.79%	4.27%	9.25%	-15.73%	5.48%	-7.39%
Net Cash Per Share	1.62	1.19	1.14	1.02	1.19	1.13
Filing Date Shares Outstanding	57.85	57.85	57.85	57.85	60.12	60.35
Total Common Shares Outstanding	57.85	57.85	57.85	57.85	60.12	60.35
Working Capital	77.82	64.89	60.43	57.31	67.49	66.04
Book Value Per Share	2.12	1.91	1.81	1.75	1.80	1.75
Tangible Book Value	114.53	101.87	97.35	94.21	102.16	98.75
Tangible Book Value Per Share	1.98	1.76	1.68	1.63	1.70	1.64
Land	-	3.41	4.15	3.9	4.83	4.56
Buildings	-	29.34	31.99	31.19	32.85	31.92
Machinery	-	15.65	14.43	12.62	11.96	11.26

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