FRoSTA Aktiengesellschaft Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	83.24	116.91	110.74	67.08	1.1	7.21
Cash & Short-Term Investments	83.24	116.91	110.74	67.08	1.1	7.21
Cash Growth	-24.41%	5.57%	65.07%	5981.87%	-84.70%	-57.65%
Accounts Receivable	96.24	91.64	84.72	81.72	80.68	66.68
Other Receivables	-	-	-	-	-	0
Total Trade Receivables	96.24	91.64	84.72	81.72	80.68	66.68
Inventory	129.66	165.88	142.27	147.76	167.73	120.03
Other Current Assets	8.47	7.47	6.75	13.13	9.31	8.64
Total Current Assets	317.61	381.89	344.47	309.69	258.82	202.55
Net Property, Plant & Equipment	114.34	110.14	107.2	112.74	112.1	109.95
Other Intangible Assets	6.77	7.43	8.37	9.86	9.63	11.5
Long-Term Investments	49.34	0.07	0.07	0.07	0.37	0.37
Other Long-Term Assets	0.53	0.6	0.52	1.82	2.51	1.68
Total Assets	463.92	500.1	460.6	433.34	382.77	325.63
Accounts Payable	86.23	124.33	103.12	106.18	78.05	64.89
Accrued Expenses	71.15	55.89	53.6	52.62	43.66	39.8
Other Current Liabilities	14.9	25.47	26.78	20.72	12.82	13.61
Total Current Liabilities	172.28	205.7	183.5	179.52	134.52	118.31
Long-Term Debt	10.39	12.13	16.06	20.84	42.52	14.05
Total Long-Term Liabilities	10.39	12.13	16.06	20.84	42.52	14.05
Total Liabilities	182.67	217.82	199.55	200.37	177.04	132.35
Common Stock	17.44	17.44	17.44	17.44	17.44	17.44
Treasury Stock	-0.05	-0.01	-0.01	-0.02	-0.02	0
Additional Paid-in Capital	11.45	11.45	11.45	11.45	11.45	11.45
Retained Earnings	252.42	253.4	232.17	203.31	176.38	164.16
Shareholders' Equity	281.26	282.28	261.05	232.18	205.26	193.05
Total Liabilities & Equity	463.92	500.1	460.6	433.34	382.77	325.63
Total Debt	10.39	12.13	16.06	20.84	42.52	14.05
Net Cash (Debt)	72.85	104.78	94.68	46.24	-41.42	-6.84
Net Cash Growth	-30.47%	10.67%	104.75%	-	-	-
Net Cash Per Share	10.70	15.38	13.90	6.79	-6.08	-1.00
Book Value	281.26	282.28	261.05	232.18	205.26	193.05
Book Value Per Share	41.31	41.43	38.32	34.08	30.13	28.34
Tangible Book Value	274.49	274.85	252.68	222.32	195.62	181.55
Tangible Book Value Per Share	40.31	40.34	37.09	32.63	28.71	26.65