Scales Corporation Balance Sheet

Financials in millions NZD. Fiscal year is January - December.

Millions NZD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	44.43	53.75	77.64	68.14	35.4	47.42
Short-Term Investments	-	-	-	-	85	104.63
Trading Asset Securities	0.62	0.76	0.77	0.5	-	-
Cash & Short-Term Investments	45.05	54.51	78.41	68.65	120.4	152.05
Cash Growth	10.73%	-30.48%	14.22%	-42.98%	-20.82%	-5.34%
Accounts Receivable	137.13	33.24	27.22	37.09	23.95	14.31
Other Receivables	0.56	10.15	10.75	10.34	4.71	5.14
Receivables	137.7	43.39	37.97	47.44	28.66	19.45
Inventory	30.67	24.96	29.54	42.65	29.64	25.81
Prepaid Expenses	2.98	3.88	4.34	4.78	4.06	3.9
Other Current Assets	106.41	47.22	29.44	29.58	30.48	39.26
Total Current Assets	322.81	173.96	179.7	193.1	213.24	240.47
Property, Plant & Equipment	308.67	298.29	270.79	270.25	290.3	259.19
Long-Term Investments	63.25	57.9	64.35	55.93	26.43	26.34
Goodwill	38.31	40.63	36.97	45.53	43.39	41.91
Other Intangible Assets	0.85	1.06	1.16	1.33	0.72	0.35
Other Long-Term Assets	13.56	4.23	13.91	9.85	10.19	17.57
Total Assets	784.61	608.93	581.66	580.46	584.77	586.21
Accounts Payable	106.1	14.01	10.22	16.13	11.55	13.71
Accrued Expenses	-	15.84	16.22	21.1	11.92	11.41
Short-Term Debt	-	-	-	2.37	2.2	2.24
Current Portion of Long-Term Debt	34	-	-	-	0.17	0.62
Current Portion of Leases	12.42	13.46	10.96	10.93	10.24	10.05
Current Income Taxes Payable	12.69	0.4	0.62	-	0.48	1.59
Other Current Liabilities	17.34	52.25	24.57	23.95	20.66	17.04
Total Current Liabilities	182.54	95.96	62.59	74.47	57.21	56.67
Long-Term Debt	78.28	41.26	65.65	38.73	36.06	52.75
Long-Term Leases	64.47	52.92	44.67	44.07	69.48	70.19
Pension & Post-Retirement Benefits	-	-	-	0.17	0.43	0.63
Long-Term Deferred Tax Liabilities	23.65	18.58	17.1	17.82	22.94	25.6
Other Long-Term Liabilities	5.19	18.69	6.7	13.39	8.34	1.97
Total Liabilities	354.13	227.41	196.71	188.64	194.46	207.81
Common Stock	107.43	105.77	103.45	101.98	99.59	96.37
Retained Earnings	213.64	200.79	170.47	189.88	192.64	190.62
Comprehensive Income & Other	92.77	61.03	99.44	92.59	92.16	86.77
Total Common Equity	413.84	367.59	373.35	384.44	384.39	373.77
Minority Interest	16.65	13.93	11.6	7.37	5.92	4.64
Shareholders' Equity	430.49	381.52	384.95	391.81	390.31	378.41
Total Liabilities & Equity	784.61	608.93	581.66	580.46	584.77	586.21
Total Debt	189.17	107.64	121.28	96.09	118.15	135.86
Net Cash (Debt)	-144.12	-53.13	-42.87	-27.44	2.25	16.19
Net Cash Growth	-	-	-	-	-86.10%	-30.96%
Net Cash Per Share	-1.01	-0.37	-0.30	-0.19	0.02	0.11
Filing Date Shares Outstanding	142.57	143.57	143.1	142.72	142.39	142.09
Total Common Shares Outstanding	142.57	143.57	143.1	142.72	142.39	142.09
Working Capital	140.27	77.99	117.11	118.63	156.03	183.8
Book Value Per Share	2.90	2.56	2.61	2.69	2.70	2.63
Tangible Book Value	374.69	325.9	335.22	337.58	340.28	331.51
Tangible Book Value Per Share	2.63	2.27	2.34	2.37	2.39	2.33
Land	-	128.81	147.34	152.59	143.45	107.9
Machinery	-	122.05	101.35	96.23	83.71	76.99
Construction In Progress	-	12.86	14.4	6.66	8.07	17.74

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