First Sensor AG (FRA:SIS)

First Sensor AG Balance Sheet

Financials in millions EUR. Fiscal year is October - September.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	0.2	0.48	1.53	0.91	3.01
Short-Term Investments	-	0	0	6.75	-
Cash & Short-Term Investments	0.2	0.48	1.53	7.66	3.01
Cash Growth	-57.62%	-68.73%	-80.01%	154.92%	-70.03%
Accounts Receivable	19.45	15.34	16.6	16.4	18.64
Other Receivables	-	31.35	27.83	29.14	0.41
Receivables	19.45	46.7	44.43	45.54	19.05
Inventory	34.74	36.75	43.62	39.72	30.2
Prepaid Expenses	-	0.21	0.06	0.18	-
Other Current Assets	37.2	2.2	2.14	0.55	65.06
Total Current Assets	91.59	86.33	91.79	93.65	117.32
Property, Plant & Equipment	45.92	49.74	47.62	35.23	38.67
Goodwill	-	-	15.98	15.98	15.98
Other Intangible Assets	0.49	0.67	2.72	3.92	5.9
Other Long-Term Assets	2.84	6.26	10.88	15.58	11.5
Total Assets	140.84	143	168.99	164.35	189.36
Accounts Payable	7.35	6.94	14.74	11.73	7.4
Accrued Expenses	-	3.82	6.97	4.49	3.13
Current Portion of Long-Term Debt	-	1.65	3.81	5.63	26.31
Current Portion of Leases	-	0.72	0.73	0.64	0.97
Current Income Taxes Payable	0.21	0.24	0.84	0.53	1.38
Current Unearned Revenue	-	0.08	0.02	0.16	0.27
Other Current Liabilities	13.41	3.47	5.03	4.34	7.9
Total Current Liabilities	20.96	16.9	32.13	27.53	47.35
Long-Term Debt	2.9	3.66	5.31	6.79	12.32
Long-Term Leases	-	1.52	2.21	2.95	4.78
Long-Term Unearned Revenue	-	2.13	2.32	-	2.47
Pension & Post-Retirement Benefits	0.2	0.21	0.18	0.25	0.32
Other Long-Term Liabilities	1.99	-	-	2.47	0.17
Total Liabilities	26.05	24.43	42.16	39.99	67.41
Common Stock	51.69	51.68	51.66	51.61	51.51
Retained Earnings	52.11	55.98	64.37	62.17	60.11
Comprehensive Income & Other	11	10.92	10.81	10.57	10.02
Total Common Equity	114.8	118.57	126.84	124.36	121.64
Minority Interest	-	-	-	-	0.31
Shareholders' Equity	114.8	118.57	126.84	124.36	121.95
Total Liabilities & Equity	140.84	143	168.99	164.35	189.36
Total Debt	2.9	7.55	12.06	16.01	44.38
Net Cash (Debt)	-2.7	-7.07	-10.53	-8.35	-41.38
Net Cash Per Share	-0.26	-0.68	-1.02	-0.81	-4.13
Filing Date Shares Outstanding	10.26	10.34	10.33	10.32	10.3
Total Common Shares Outstanding	10.26	10.34	10.33	10.32	10.3
Working Capital	70.62	69.43	59.65	66.12	69.97
Book Value Per Share	11.19	11.47	12.28	12.05	11.81
Tangible Book Value	114.31	117.9	108.14	104.47	99.77
Tangible Book Value Per Share	11.14	11.41	10.47	10.12	9.68
Land	-	21.04	20.49	19.71	19.59
Machinery	-	71.41	64.04	58.89	58.91
Order Backlog	-	58.86	77.47	106.85	-

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