K2 F&B Holdings Limited (HKG:2108)

K2 F&B Holdings Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7.16	7.39	5.95	6.92	10.2
Trading Asset Securities	0.05	0.05	0.98	0.85	-
Cash & Short-Term Investments	7.21	7.43	6.93	7.77	10.2
Cash Growth	-3.08%	7.27%	-10.79%	-23.87%	-12.71%
Accounts Receivable	0.19	0.29	0.3	0.22	0.25
Other Receivables	0.43	0.24	0.21	0.13	0.57
Receivables	0.61	0.53	0.51	0.35	0.82
Inventory	0.16	0.22	0.23	0.17	0.17
Prepaid Expenses	0.12	0.34	0.15	1.31	0.43
Other Current Assets	1.69	2.25	2.03	2.77	2.69
Total Current Assets	9.78	10.77	9.84	12.36	14.32
Property, Plant & Equipment	56.3	52.63	65.95	18.35	7.03
Long-Term Investments	0	0	-	-	-
Long-Term Deferred Tax Assets	0.03	0.05	0.07	0.05	-
Other Long-Term Assets	137.93	134.68	114.95	137.08	126.41
Total Assets	204.05	198.13	190.82	167.84	147.76
Accounts Payable	2.63	3.27	2.89	2.37	2.4
Accrued Expenses	2.99	2.56	1.65	1.61	1.35
Current Portion of Long-Term Debt	9.89	7.11	4.81	6.96	3.26
Current Portion of Leases	3.52	3.35	2.45	1.35	0.31
Current Income Taxes Payable	0.35	0.61	0.55	0.54	0.19
Current Unearned Revenue	0.62	0.52	0.4	0.06	-
Other Current Liabilities	3.22	2.95	2.19	1.76	1.37
Total Current Liabilities	23.22	20.38	14.93	14.65	8.87
Long-Term Debt	85.78	83.55	91.1	74.23	71.03
Long-Term Leases	4.79	6.46	6.4	6.43	0.04
Other Long-Term Liabilities	1.05	1.33	0.81	0.63	0.48
Total Liabilities	114.84	111.71	113.24	95.94	80.42
Common Stock	1.38	1.38	1.38	1.38	1.38
Additional Paid-In Capital	21.71	21.71	21.71	21.71	21.71
Retained Earnings	61.81	59.01	51.7	46.02	41.45
Comprehensive Income & Other	4.32	4.32	2.79	2.79	2.79
Total Common Equity	89.23	86.42	77.57	71.9	67.33
Minority Interest	-0.02	-	-	-	-
Shareholders' Equity	89.21	86.42	77.57	71.9	67.33
Total Liabilities & Equity	204.05	198.13	190.82	167.84	147.76
Total Debt	103.99	100.47	104.76	88.96	74.65
Net Cash (Debt)	-96.78	-93.03	-97.83	-81.19	-64.44
Net Cash Per Share	-0.12	-0.12	-0.12	-0.10	-0.08
Filing Date Shares Outstanding	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800
Working Capital	-13.44	-9.61	-5.09	-2.3	5.45
Book Value Per Share	0.11	0.11	0.10	0.09	0.08
Tangible Book Value	89.23	86.42	77.57	71.9	67.33
Tangible Book Value Per Share	0.11	0.11	0.10	0.09	0.08
Land	48.48	37.7	54.37	9.73	6.23
Machinery	5.98	5.12	5.02	3.2	3.59
Construction In Progress	-	4.98	0.96	-	-

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