FRoSTA Aktiengesellschaft 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	110.13	110.74	67.08	1.1	7.21	17.02
Cash & Short-Term Investments	110.13	110.74	67.08	1.1	7.21	17.02
Cash Growth	51.19%	65.07%	5981.87%	-84.70%	-57.65%	16.04%
Accounts Receivable	78.48	84.72	81.72	80.68	66.68	69.35
Other Receivables	-	-	-	-	0	0
Receivables	78.48	84.72	81.72	80.68	66.68	69.35
Inventory	134.11	142.27	147.76	167.73	120.03	89.11
Other Current Assets	8.62	6.75	13.13	9.31	8.64	6.11
Total Current Assets	331.33	344.47	309.69	258.82	202.55	181.59
Property, Plant & Equipment	98.92	104.18	110.6	105.85	107.37	109.59
Long-Term Investments	0.04	0.04	0.04	0.19	0.19	0.18
Other Intangible Assets	7.95	8.37	9.86	9.63	11.5	11.33
Other Long-Term Assets	6.81	3.53	3.16	8.28	4.02	5.19
Total Assets	445.04	460.6	433.34	382.77	325.63	307.88
Accounts Payable	85.17	103.12	106.18	78.05	64.89	50.87
Accrued Expenses	-	19	0.74	0.74	0.76	-
Current Portion of Long-Term Debt	-	3.93	4.79	21.89	7.53	-
Current Portion of Leases	-	2.99	1.42	1.57	1.36	2.1
Current Income Taxes Payable	18.66	15.01	9.11	4.02	4.07	4.38
Other Current Liabilities	4.53	6.11	8.18	5.39	6.45	5.64
Total Current Liabilities	108.36	150.15	130.41	111.66	85.06	62.99
Long-Term Debt	14.09	12.13	16.06	20.63	6.52	28.79
Pension & Post-Retirement Benefits	1.61	1.5	1.28	1.11	0.98	0.87
Long-Term Deferred Tax Liabilities	-	-	0.8	0.47	0.23	-
Other Long-Term Liabilities	58.62	35.78	52.62	43.66	39.8	39.37
Total Liabilities	182.68	199.55	201.16	177.52	132.58	132.02
Common Stock	17.44	17.44	17.44	17.44	17.44	17.44
Retained Earnings	234.55	233.9	205.28	182.07	169.08	151.35
Treasury Stock	-0.03	-0.01	-0.02	-0.02	-	-
Comprehensive Income & Other	10.39	9.71	9.47	5.76	6.53	7.07
Shareholders' Equity	262.36	261.05	232.18	205.26	193.05	175.86
Total Liabilities & Equity	445.04	460.6	433.34	382.77	325.63	307.88
Total Debt	14.09	19.04	22.26	44.09	15.41	30.89
Net Cash (Debt)	96.03	91.69	44.82	-42.98	-8.2	-13.87
Net Cash Growth	78.58%	104.57%	-	-	-	-
Net Cash Per Share	-	13.46	6.58	-6.31	-1.20	-2.04
Filing Date Shares Outstanding	-	6.81	6.81	6.81	6.81	6.81
Total Common Shares Outstanding	-	6.81	6.81	6.81	6.81	6.81
Working Capital	222.97	194.33	179.27	147.17	117.5	118.6
Book Value Per Share	-	38.32	34.08	30.13	28.34	25.81
Tangible Book Value	254.41	252.68	222.32	195.62	181.55	164.53
Tangible Book Value Per Share	-	37.09	32.63	28.71	26.65	24.15
Land	-	110.09	109.09	105.24	103.6	101.89
Machinery	-	320.05	310.32	291.39	286.14	275.42

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.