FRA:NS1 Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Millions USD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	95.4	83.08	65.34	35.96	41.73	34.81
Short-Term Investments	10.36	16.1	32.38	30.8	5.07	5.41
Cash & Short-Term Investments	105.76	99.18	97.72	66.75	46.8	40.22
Cash Growth	3.49%	1.49%	46.39%	42.64%	16.36%	120.40%
Accounts Receivable	30.67	30.11	31.9	26.07	29.22	28.08
Other Receivables	1.98	-	0.07	0.08	-	-
Receivables	32.65	30.11	31.97	26.14	29.22	28.08
Inventory	31.29	29.96	34.8	35.06	40.78	24.93
Prepaid Expenses	2.46	2.05	2.68	2.06	1.86	1.52
Other Current Assets	1.04	1.15	1.59	1.34	0.97	0.89
Total Current Assets	173.2	162.44	168.76	131.36	119.64	95.64
Property, Plant & Equipment	14.04	14.42	14.56	15.11	15.29	15.21
Other Intangible Assets	3.21	3.29	3.6	3.94	4.3	4.69
Long-Term Deferred Tax Assets	4.8	6.48	5.43	2.65	-	-
Other Long-Term Assets	10.72	11.51	15.4	13.6	9.35	7.01
Total Assets	205.97	198.14	207.75	166.65	148.58	122.55
Accounts Payable	5.9	5.74	7.98	8.06	11.07	6.1
Accrued Expenses	13.63	8.32	7.96	6.1	13.55	10.06
Current Portion of Long-Term Debt	-	-	-	-	-	2.39
Current Income Taxes Payable	-	0.21	-	-	1.87	1.71
Other Current Liabilities	4.99	9.78	6.3	5.52	-	-
Total Current Liabilities	24.53	24.06	22.23	19.69	26.49	20.25
Long-Term Debt	-	-	-	-	-	1.52
Long-Term Leases	5.3	5.34	5.51	5.69	7.07	7.09
Long-Term Deferred Tax Liabilities	-	-	-	-	0.17	0.38
Other Long-Term Liabilities	0.03	0.14	1.12	1.11	1.06	0.93
Total Liabilities	29.85	29.54	28.86	26.49	34.79	30.16
Common Stock	0.4	0.4	0.4	0.4	0.4	0.4
Additional Paid-In Capital	25.59	25.28	23.71	21.55	20.01	18.2
Retained Earnings	206.26	199.08	174.3	137.74	112.91	93.31
Treasury Stock	-56.32	-56.32	-19.52	-19.52	-19.52	-19.52
Comprehensive Income & Other	0.19	0.16	-	-	-	-
Shareholders' Equity	176.11	168.61	178.89	140.17	113.79	92.39
Total Liabilities & Equity	205.97	198.14	207.75	166.65	148.58	122.55
Total Debt	5.3	5.34	5.51	5.69	7.07	10.99
Net Cash (Debt)	100.46	93.84	92.21	61.06	39.73	29.23
Net Cash Growth	3.86%	1.77%	51.01%	53.69%	35.95%	304.16%
Net Cash Per Share	2.78	2.57	2.49	1.65	1.08	0.79
Filing Date Shares Outstanding	35.66	35.66	36.87	36.77	36.73	36.7
Total Common Shares Outstanding	35.66	35.66	36.87	36.77	36.73	36.7
Working Capital	148.67	138.39	146.53	111.67	93.14	75.39
Book Value Per Share	4.94	4.73	4.85	3.81	3.10	2.52
Tangible Book Value	172.9	165.32	175.29	136.23	109.49	87.7
Tangible Book Value Per Share	4.85	4.64	4.75	3.70	2.98	2.39
Land	0.9	0.9	0.9	0.9	0.9	0.9
Buildings	8.91	8.91	8.91	8.91	8.91	8.91
Machinery	42.6	42.41	40.91	39.48	37.21	35.78
Leasehold Improvements	3.66	3.66	3.13	3.08	2.46	2.41

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