Assets

The Company's long-term assets, comprising goodwill, other intangible assets, and property, plant, and equipment, demonstrate a stable and consistent trend, indicating a solid foundation for future growth. Meanwhile, the short-term assets, including inventories, trade receivables, and cash and cash equivalents, exhibit a moderate increase, suggesting a manageable working capital position. Overall, the Company's total assets and investments appear well-balanced, with a moderate level of investment in long-term assets and a sufficient level of liquidity in short-term assets, positioning the Company for sustained growth and stability.

Inventory

The realised value for Q2 2026 is 27.5 million Euros, and the predicted value for Q2 2027 (e) is 29.3 million Euros. The expected change in one year is 1.8 million Euros, which represents a 6.5% increase. The Framery Inventory is expected to decrease by 0.4 million Euros from 2025 to 2026, which is a 1.37% change. From 2026 to 2027, the Inventory is predicted to increase by 1.5 million Euros, representing a 5.26% change. The year-end values for Inventory are 29.2 million Euros in 2025, 28.8 million Euros in 2026, and 30.3 million Euros in 2027.

Account Receivables

The realised value of Framery Accounts receivable in Q2 2026 is 25.6 million Euros, and the predicted value for Q2 2027 (e) is 28.3 million Euros. The expected change in one year is an increase of 2.7 million Euros, which represents a 10.6% growth. The change in Accounts receivable from 2025 to 2026 is 1.4 million Euros, which is a 5.5% increase. The change from 2026 to 2027 is 0.3 million Euros, a 1.1% increase. The year-end values for Accounts receivable are 25.9 million Euros in 2025, 27.3 million Euros in 2026, and 27.6 million Euros in 2027.

The realised value for Q2 2026 is 15.5 million Euros, while the predicted value for Q2 2027 (e) is 58.3 million Euros. The expected change in one year is an increase of 42.8 million Euros, which represents a 277% growth. The change in Framery Cash from 2025 to 2026 is 16.6 million Euros, which is a 85% increase. From 2026 to 2027, the change is 51.8 million Euros, representing a 143% increase. The year-end values for Cash are 19.8 million Euros in 2025, 36.4 million Euros in 2026, and 88.2 million Euros in 2027.

Shareholders Equity

The Company's Shareholders Equity has demonstrated a significant increase, primarily driven by the substantial retained earnings generated from profitable operations, which has enabled the Company to reinvest in its growth initiatives. This trend is expected to continue, supported by the Company's strong financial performance and its ability to manage its cash flows effectively. The increase in Shareholders Equity is also a reflection of the Company's successful capital management, which has allowed it to maintain a healthy balance between equity and debt, thereby reducing its financial risk profile.

The value of Framery Equity at the end of Q2 2026 is 48.9 million Euros. The predicted value of Framery Equity at the end of Q2 2027 (e) is 88.0 million Euros. The expected change in one year is 39.1 million Euros, which is a 80.1% increase. The Framery Equity is expected to increase by 19.7 million Euros from 2025 to 2026, representing a 43.6% growth. From 2026 to 2027, the Equity is predicted to rise by 45 million Euros, marking a 69% increase. The year-end values for Equity are 45.5 million Euros in 2025, 65.2 million Euros in 2026, and 110.3 million Euros in 2027.

*Future dividents are not included in prediction

Debt

Framery's long-term debt structure appears to be well-managed, with a significant portion of its borrowings being utilized for a term loan with a fixed repayment schedule, thereby minimizing refinancing risks. However, the company's reliance on bank loans, particularly at the current level, may indicate a need to diversify its funding sources and potentially reduce its exposure to interest rate fluctuations. Furthermore, the company's gearing ratio, while not excessively high, suggests that it may be vulnerable to changes in market conditions, highlighting the importance of maintaining a prudent balance between debt and equity financing.

Account Payables

The realised Accounts payables for Q2 2026 is 16.9 million Euros, while the predicted Accounts payables for Q2 2027 (e) is 15.0 million Euros. The expected change in Accounts payables from Q2 2026 to Q2 2027 (e) is a decrease of 1.9 million Euros, which represents a 11.2% reduction. The change in Accounts payables from 2025 to 2026 is 0.3 million Euros, which is a decrease of 1.3%. The change from 2026 to 2027 is 4.0 million Euros, which is a decrease of 17.8%. The year-end values for Accounts payables are 22.9 million Euros in 2025, 22.6 million Euros in 2026, and 18.6 million Euros in 2027.

Net Debt

The Net Debt at the end of Q2 2026 is 69.4 million Euros. The predicted Net Debt at the end of Q2 2027 (e) is 26.6 million Euros. The expected change in Net Debt from Q2 2026 to Q2 2027 (e) is a decrease of 42.8 million Euros, which is a reduction of 61.7% from the Q2 2026 value. The Net Debt is expected to decrease by 18.4 million Euros from 2025 to 2026, which is a 27.7% decrease. From 2026 to 2027, the Net Debt is expected to increase by 45.7 million Euros, which is a 94.7% increase. The year-end Net Debt values are 66.9 million Euros in 2025, 48.5 million Euros in 2026, and -3.2 million Euros in 2027.