Indigo Star Holdings Limited (HKG:8373)

Indigo Star Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	8.84	10.32	5.81	4.9	5.17	6.17
Short-Term Investments	-	0.51	0.38	0.24	0.17	2.86
Trading Asset Securities	0.47	0.65	1.03	1.48	1.75	-
Cash & Short-Term Investments	9.31	11.48	7.21	6.61	7.09	9.03
Cash Growth	19.45%	59.10%	9.11%	-6.74%	-21.48%	-32.63%
Accounts Receivable	12.01	12.61	9.59	8.3	10.2	13.9
Other Receivables	-	1.16	2.37	3.26	0.27	0.7
Receivables	12.01	13.76	11.96	11.56	10.47	14.59
Inventory	3.56	0.9	0.81	-	-	-
Prepaid Expenses	2.37	0.26	0.59	0.57	1.18	0.38
Other Current Assets	0.35	0.34	0.34	0.34	0.33	-
Total Current Assets	27.59	26.74	20.91	19.08	19.08	24
Property, Plant & Equipment	6.38	6.92	7.43	7.7	7.98	1.93
Long-Term Deferred Tax Assets	0.05	0.05	0.22	-	-	-
Other Long-Term Assets	0.22	0.23	0.23	0.24	0.24	0.25
Total Assets	34.25	33.93	28.79	27.02	27.3	26.18
Accounts Payable	1.27	1.8	0.81	0.68	0.78	0.71
Accrued Expenses	-	4.7	2.82	2.53	2.16	4.28
Short-Term Debt	1.35	1.92	3.05	4.15	2.09	-
Current Portion of Leases	0.08	0.08	0.06	0.11	0.15	0.06
Current Income Taxes Payable	0.76	0.53	0.24	-	0.19	0.02
Current Unearned Revenue	6.62	6.3	3.47	2.97	0.96	1.07
Other Current Liabilities	6.84	3.31	3.9	2.44	3.07	1.02
Total Current Liabilities	16.92	18.64	14.33	12.88	9.4	7.15
Long-Term Leases	0.6	0.9	0.96	1.02	1.09	0.13
Long-Term Deferred Tax Liabilities	-	-	0.03	0.03	0.03	0.03
Total Liabilities	17.52	19.54	15.31	13.92	10.51	7.31
Common Stock	0.7	0.7	0.7	0.7	0.7	0.7
Additional Paid-In Capital	8.06	8.06	8.06	8.06	8.06	8.06
Retained Earnings	4.84	2.52	1.52	1.23	4.95	7.01
Comprehensive Income & Other	3.13	3.11	3.21	3.11	3.09	3.1
Shareholders' Equity	16.72	14.39	13.48	13.1	16.79	18.87
Total Liabilities & Equity	34.25	33.93	28.79	27.02	27.3	26.18
Total Debt	2.03	2.91	4.06	5.28	3.33	0.19
Net Cash (Debt)	7.28	8.57	3.15	1.34	3.76	8.84
Net Cash Growth	68.04%	171.98%	135.85%	-64.47%	-57.47%	-33.51%
Net Cash Per Share	0.18	0.21	0.08	0.03	0.09	0.22
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Working Capital	10.67	8.1	6.59	6.2	9.68	16.85
Book Value Per Share	0.42	0.36	0.34	0.33	0.42	0.47
Tangible Book Value	16.72	14.39	13.48	13.1	16.79	18.87
Tangible Book Value Per Share	0.42	0.36	0.34	0.33	0.42	0.47
Machinery	-	2.25	2.01	1.7	1.49	1.46
Leasehold Improvements	-	0.69	0.67	0.54	0.61	0.2
Order Backlog	-	98.1	96.3	19.8	9.4	17.66

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