FRoSTA Aktiengesellschaft Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	116.91	110.74	67.08	1.1	7.21
Cash & Short-Term Investments	116.91	110.74	67.08	1.1	7.21
Cash Growth	5.57%	65.07%	5981.87%	-84.70%	-57.65%
Accounts Receivable	91.64	84.72	81.72	80.68	66.68
Other Receivables	-	-	-	-	0
Receivables	91.64	84.72	81.72	80.68	66.68
Inventory	165.88	142.27	147.76	167.73	120.03
Other Current Assets	7.47	6.75	13.13	9.31	8.64
Total Current Assets	381.89	344.47	309.69	258.82	202.55
Property, Plant & Equipment	104.25	104.18	110.6	105.85	107.37
Long-Term Investments	0.04	0.04	0.04	0.19	0.19
Other Intangible Assets	7.43	8.37	9.86	9.63	11.5
Other Long-Term Assets	6.49	3.53	3.16	8.28	4.02
Total Assets	500.1	460.6	433.34	382.77	325.63
Accounts Payable	124.33	103.12	106.18	78.05	64.89
Accrued Expenses	16.75	1.18	0.74	0.74	0.76
Current Portion of Long-Term Debt	3.16	3.93	4.79	21.89	7.53
Current Portion of Leases	3.3	2.99	1.42	1.57	1.36
Current Income Taxes Payable	12.85	15.01	9.11	4.02	4.07
Other Current Liabilities	6.58	6.11	8.18	5.39	6.45
Total Current Liabilities	166.97	132.33	130.41	111.66	85.06
Long-Term Debt	8.97	12.13	16.06	20.63	6.52
Pension & Post-Retirement Benefits	1.72	1.5	1.28	1.11	0.98
Long-Term Deferred Tax Liabilities	-	-	0.8	0.47	0.23
Other Long-Term Liabilities	40.16	53.6	52.62	43.66	39.8
Total Liabilities	217.82	199.55	201.16	177.52	132.58
Common Stock	17.44	17.44	17.44	17.44	17.44
Retained Earnings	254.23	233.9	205.28	182.07	169.08
Treasury Stock	-0.01	-0.01	-0.02	-0.02	-
Comprehensive Income & Other	10.62	9.71	9.47	5.76	6.53
Shareholders' Equity	282.28	261.05	232.18	205.26	193.05
Total Liabilities & Equity	500.1	460.6	433.34	382.77	325.63
Total Debt	15.43	19.04	22.26	44.09	15.41
Net Cash (Debt)	101.48	91.69	44.82	-42.98	-8.2
Net Cash Growth	10.67%	104.57%	-	-	-
Net Cash Per Share	14.89	13.46	6.58	-6.31	-1.20
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	214.92	212.15	179.27	147.17	117.5
Book Value Per Share	41.47	38.32	34.08	30.13	28.34
Tangible Book Value	274.85	252.68	222.32	195.62	181.55
Tangible Book Value Per Share	40.37	37.09	32.63	28.71	26.65
Land	112.14	110.09	109.09	105.24	103.6
Machinery	325.7	320.05	310.32	291.39	286.14

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