Indigo Star Holdings Limited (HKG:8373)

Indigo Star Holdings Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	11.74	13.21	10.32	5.81	4.9
Short-Term Investments	-	0.17	0.51	0.38	0.24
Trading Asset Securities	1.16	0.51	0.65	1.03	1.48
Cash & Short-Term Investments	12.9	13.89	11.48	7.21	6.61
Cash Growth	-7.16%	21.04%	59.10%	9.11%	-6.74%
Accounts Receivable	19.35	15.57	12.61	9.59	8.3
Other Receivables	-	1.21	1.16	2.37	3.26
Receivables	19.35	16.79	13.76	11.96	11.56
Inventory	2.52	3.12	0.9	0.81	-
Prepaid Expenses	2.86	0.34	0.26	0.59	0.57
Other Current Assets	0.34	0.34	0.34	0.34	0.34
Total Current Assets	37.96	34.48	26.74	20.91	19.08
Property, Plant & Equipment	7.55	6.44	6.92	7.43	7.7
Long-Term Deferred Tax Assets	0.06	0.02	0.05	0.22	-
Other Long-Term Assets	0.22	0.22	0.23	0.23	0.24
Total Assets	45.79	41.16	33.93	28.79	27.02
Accounts Payable	5.07	0.72	1.8	0.81	0.68
Accrued Expenses	-	5.71	4.7	2.82	2.53
Short-Term Debt	0.72	3.3	1.92	3.05	4.15
Current Portion of Leases	0.27	0.09	0.08	0.06	0.11
Current Income Taxes Payable	0.84	0.6	0.53	0.24	-
Current Unearned Revenue	7.96	9.46	6.3	3.47	2.97
Other Current Liabilities	10.04	2.78	3.31	3.9	2.44
Total Current Liabilities	24.9	22.67	18.64	14.33	12.88
Long-Term Leases	1.42	0.97	0.9	0.96	1.02
Long-Term Deferred Tax Liabilities	-	-	-	0.03	0.03
Total Liabilities	26.31	23.64	19.54	15.31	13.92
Common Stock	0.7	0.7	0.7	0.7	0.7
Additional Paid-In Capital	-	8.06	8.06	8.06	8.06
Retained Earnings	-	5.69	2.52	1.52	1.23
Comprehensive Income & Other	18.78	3.08	3.11	3.21	3.11
Shareholders' Equity	19.48	17.52	14.39	13.48	13.1
Total Liabilities & Equity	45.79	41.16	33.93	28.79	27.02
Total Debt	2.41	4.36	2.91	4.06	5.28
Net Cash (Debt)	10.49	9.53	8.57	3.15	1.34
Net Cash Growth	10.11%	11.15%	171.98%	135.85%	-64.47%
Net Cash Per Share	0.26	0.24	0.21	0.08	0.03
Filing Date Shares Outstanding	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40
Working Capital	13.07	11.81	8.1	6.59	6.2
Book Value Per Share	0.49	0.44	0.36	0.34	0.33
Tangible Book Value	19.48	17.52	14.39	13.48	13.1
Tangible Book Value Per Share	0.49	0.44	0.36	0.34	0.33
Machinery	-	2.3	2.25	2.01	1.7
Leasehold Improvements	-	0.69	0.69	0.67	0.54
Order Backlog	-	87.5	98.1	96.3	19.8

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