L.B. Foster Company 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	3.43	2.45	2.56	2.88	10.37	7.56
Trading Asset Securities	0.08	0.43	1.23	1.93	0.18	-
Cash & Short-Term Investments	3.51	2.88	3.79	4.81	10.55	7.56
Cash Growth	-2.09%	-23.80%	-21.34%	-54.38%	39.44%	-46.65%
Accounts Receivable	72.37	81.7	82.97	116.07	92.09	96.06
Other Receivables	-	-	-	-	-	0.09
Receivables	72.37	81.7	82.97	116.07	92.09	96.14
Inventory	69.56	70.51	73.11	75.72	62.87	78.62
Other Current Assets	8.08	6.52	7.49	9.13	13.97	13
Total Current Assets	153.52	161.61	167.36	205.73	179.48	195.32
Property, Plant & Equipment	107.05	93.85	90.48	102.64	73.35	78.15
Goodwill	32.99	31.91	32.59	30.73	20.15	20.34
Other Intangible Assets	12.18	14.8	19.01	23.83	31.02	36.9
Long-Term Deferred Tax Assets	23.98	28.9	-	-	37.24	38.48
Other Long-Term Assets	4.17	3.48	2.97	2.38	1.35	1.2
Total Assets	333.89	334.55	312.4	365.31	342.6	370.4
Accounts Payable	37.74	50.08	39.5	48.78	41.41	54.79
Accrued Expenses	22.57	24.07	31.38	23.62	20.26	21.27
Current Portion of Long-Term Debt	-	-	-	-	0.16	1.1
Current Portion of Leases	0.17	3.94	3.14	3.26	2.95	2.67
Current Unearned Revenue	9.06	10.21	12.48	19.45	13.41	7.14
Other Current Liabilities	-	-	8	8	8	8.33
Total Current Liabilities	69.53	88.3	94.5	103.11	86.19	95.3
Long-Term Debt	58.12	46.47	55.06	91.57	31.1	44.78
Long-Term Leases	26.14	15.02	11.98	14.35	12.33	13.64
Pension & Post-Retirement Benefits	-	-	1.99	2.31	4.69	7.21
Long-Term Deferred Tax Liabilities	1.06	1.15	1.23	3.11	3.75	4.09
Other Long-Term Liabilities	3.44	4.61	4.81	13.27	20.92	28.55
Total Liabilities	158.3	155.54	169.57	227.71	158.99	193.57
Common Stock	0.11	0.11	0.11	0.11	0.11	0.11
Additional Paid-In Capital	43.5	43.55	43.11	41.3	43.27	44.58
Retained Earnings	172.71	167.58	124.63	123.17	168.73	165.11
Treasury Stock	-20.8	-11.21	-6.49	-6.24	-10.18	-12.7
Comprehensive Income & Other	-20.72	-21.72	-19.25	-21.17	-18.85	-20.27
Total Common Equity	174.8	178.32	142.11	137.18	183.09	176.83
Minority Interest	0.79	0.7	0.72	0.42	0.52	-
Shareholders' Equity	175.59	179.01	142.84	137.6	183.61	176.83
Total Liabilities & Equity	333.89	334.55	312.4	365.31	342.6	370.4
Total Debt	84.43	65.42	70.18	109.17	46.54	62.19
Net Cash (Debt)	-80.92	-62.54	-66.39	-104.36	-35.99	-54.63
Net Cash Per Share	-7.39	-5.66	-6.04	-9.73	-3.35	-5.12
Filing Date Shares Outstanding	10.39	10.75	11	10.96	10.83	10.74
Total Common Shares Outstanding	10.25	10.57	10.73	10.78	10.67	10.56
Working Capital	83.99	73.31	72.85	102.62	93.29	100.02
Book Value Per Share	17.06	16.86	13.24	12.73	17.16	16.74
Tangible Book Value	129.63	131.61	90.51	82.61	131.92	119.59
Tangible Book Value Per Share	12.65	12.45	8.43	7.67	12.36	11.32
Land	-	5.86	5.87	5.28	6.22	6.63
Buildings	-	31.7	31.45	34.81	27.21	27.35
Machinery	-	115.83	116.87	122.36	110.86	115.06
Construction In Progress	-	4.42	1.7	5.55	1.19	0.92
Order Backlog	-	185.91	213.78	272.25	210.19	216.19

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