First Sensor AG (FRA:SIS)

First Sensor AG Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	0.29	0.2	0.48	1.53	0.91	3.01
Short-Term Investments	-	-	-	0	6.75	-
Cash & Short-Term Investments	0.29	0.2	0.48	1.53	7.66	3.01
Cash Growth	-98.95%	-57.53%	-68.80%	-80.01%	154.92%	-70.03%
Accounts Receivable	41.48	19.45	15.34	16.6	16.4	18.64
Other Receivables	-	25.81	31.35	27.83	29.14	0.41
Receivables	41.48	45.26	46.7	44.43	45.54	19.05
Inventory	34.22	34.74	36.75	43.62	39.72	30.2
Prepaid Expenses	-	0.22	0.21	0.06	0.18	-
Other Current Assets	36.26	11.16	2.2	2.14	0.55	65.06
Total Current Assets	112.25	91.59	86.33	91.79	93.65	117.32
Property, Plant & Equipment	-	41.83	49.72	47.62	35.23	38.67
Goodwill	-	-	-	15.98	15.98	15.98
Other Intangible Assets	-	0.49	0.72	2.72	3.92	5.9
Other Long-Term Assets	47.71	6.94	6.23	10.88	15.58	11.5
Total Assets	159.96	140.84	143	168.99	164.35	189.36
Accounts Payable	5.47	7.35	6.94	14.74	11.73	7.4
Accrued Expenses	-	5.84	3.82	6.97	4.49	3.13
Current Portion of Long-Term Debt	2.86	2.03	1.65	3.81	5.63	26.31
Current Portion of Leases	-	0.68	0.72	0.73	0.64	0.97
Current Income Taxes Payable	0.29	0.21	0.24	0.84	0.53	1.38
Current Unearned Revenue	-	-	0.08	0.02	0.16	0.27
Other Current Liabilities	28.51	4.86	3.47	5.03	4.34	7.9
Total Current Liabilities	37.14	20.96	16.9	32.13	27.53	47.35
Long-Term Debt	2.74	2.03	3.66	5.31	6.79	12.32
Long-Term Leases	-	0.87	1.52	2.21	2.95	4.78
Long-Term Unearned Revenue	-	1.99	2.13	2.32	-	2.47
Pension & Post-Retirement Benefits	0.19	0.2	0.21	0.18	0.25	0.32
Other Long-Term Liabilities	1.96	-	-	-	2.47	0.17
Total Liabilities	42.03	26.05	24.43	42.16	39.99	67.41
Common Stock	117.94	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	117.94	114.8	118.57	126.84	124.36	121.64
Minority Interest	-	-	-	-	-	0.31
Shareholders' Equity	117.94	114.8	118.57	126.84	124.36	121.95
Total Liabilities & Equity	159.96	140.84	143	168.99	164.35	189.36
Total Debt	5.6	5.61	7.55	12.06	16.01	44.38
Net Cash (Debt)	-5.31	-5.41	-7.07	-10.53	-8.35	-41.38
Net Cash Per Share	-	-0.52	-0.68	-1.02	-0.81	-4.13
Filing Date Shares Outstanding	-	10.34	10.34	10.33	10.32	10.3
Total Common Shares Outstanding	-	10.34	10.34	10.33	10.32	10.3
Working Capital	75.11	70.62	69.43	59.65	66.12	69.97
Book Value Per Share	-	11.10	11.47	12.28	12.05	11.81
Tangible Book Value	117.94	114.31	117.85	108.14	104.47	99.77
Tangible Book Value Per Share	-	11.06	11.40	10.47	10.12	9.68
Land	-	19.58	21.04	20.49	19.71	19.59
Machinery	-	69.77	71.41	64.04	58.89	58.91
Order Backlog	-	51.18	58.86	77.47	106.85	-

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