HighCom Limited (ASX:HCL)

HighCom Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	5.81	6.18	6.89	36.2	5.9
Cash & Short-Term Investments	5.81	6.18	6.89	36.2	5.9
Cash Growth	-5.96%	-10.36%	-80.95%	513.42%	93.04%
Accounts Receivable	3.99	3.63	27.68	10.53	1.7
Other Receivables	-	-	-	0.07	0.15
Receivables	3.99	3.63	27.68	10.6	1.87
Inventory	14.37	17.83	25.74	16.42	10.74
Prepaid Expenses	-	0.25	1.44	1.33	0.47
Other Current Assets	1.75	0.42	0	-	-
Total Current Assets	25.93	28.3	61.75	64.56	18.98
Property, Plant & Equipment	12.33	9.04	11.2	12.03	11.56
Goodwill	1.4	1.4	1.4	1.28	1.18
Other Intangible Assets	0.78	0.98	1.76	0.61	0.65
Total Assets	40.44	39.73	76.12	78.47	32.38
Accounts Payable	8.52	6.59	28.51	5.41	5.34
Accrued Expenses	0.43	0.8	3.04	0.72	0.55
Current Portion of Long-Term Debt	-	-	-	0.61	0.61
Current Portion of Leases	0.38	0.49	0.33	0.54	0.21
Current Unearned Revenue	0.13	0.1	0.28	32.68	0.03
Other Current Liabilities	-	0.72	0.49	1.33	0.61
Total Current Liabilities	9.46	8.7	32.64	41.3	7.35
Long-Term Debt	-	-	-	0.8	1.34
Long-Term Leases	1.16	0.2	1.23	1.51	2.24
Long-Term Unearned Revenue	-	0.01	0.02	0.02	0
Other Long-Term Liabilities	0.04	0.02	0.13	0.03	0.03
Total Liabilities	10.65	8.93	34.01	43.66	10.97
Common Stock	52.93	52.93	52.5	52.06	45.04
Retained Earnings	-24.56	-23.37	-11.43	-17.56	-23.3
Comprehensive Income & Other	1.42	1.25	1.03	0.31	-0.33
Shareholders' Equity	29.79	30.8	42.1	34.81	21.41
Total Liabilities & Equity	40.44	39.73	76.12	78.47	32.38
Total Debt	1.54	0.68	1.55	3.46	4.4
Net Cash (Debt)	4.27	5.5	5.34	32.74	1.5
Net Cash Growth	-22.24%	2.93%	-83.69%	2084.77%	-
Net Cash Per Share	0.04	0.05	0.05	0.36	0.02
Filing Date Shares Outstanding	103.4	102.68	101.76	100.62	71.04
Total Common Shares Outstanding	103.4	102.68	101.76	100.62	71.04
Working Capital	16.47	19.61	29.11	23.26	11.63
Book Value Per Share	0.29	0.30	0.41	0.35	0.30
Tangible Book Value	27.6	28.42	38.94	32.92	19.58
Tangible Book Value Per Share	0.27	0.28	0.38	0.33	0.28
Machinery	-	4.35	13.23	12.75	10.77
Construction In Progress	-	8.07	-	-	-
Leasehold Improvements	-	0.25	0.86	0.92	0.9

Updated Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.