UMS Integration Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	38.21	79.93	67.46	61.67	65.09	53.79
Short-Term Investments	-	0.89	1.14	0.82	0.87	0.36
Trading Asset Securities	-	-	0.59	0.97	0.32	-
Cash & Short-Term Investments	38.21	80.82	69.19	63.46	66.28	54.14
Cash Growth	-49.32%	16.81%	9.04%	-4.26%	22.41%	55.97%
Accounts Receivable	50.43	36.02	42.05	49.97	52.34	20.45
Other Receivables	-	3.05	1.52	0.58	3.25	0.29
Receivables	50.43	39.07	43.57	50.55	55.59	20.74
Inventory	152.32	109.17	110.76	110.67	87.11	53.94
Prepaid Expenses	-	0.65	2.4	2.38	1.65	0.3
Other Current Assets	-	16.12	9.13	26.15	9.07	2.09
Total Current Assets	240.96	245.82	235.04	253.2	219.7	131.2
Property, Plant & Equipment	198.76	175.33	164	147.88	128.43	62.82
Long-Term Investments	-	-	-	-	-	35.36
Goodwill	-	86.35	86.35	86.35	86.35	80.08
Other Intangible Assets	87.43	1.3	1.6	1.9	2.2	-
Long-Term Deferred Tax Assets	0.16	0.16	0.17	0.1	0.08	0.07
Total Assets	527.31	508.97	487.17	489.42	436.75	309.54
Accounts Payable	48.47	17.84	21.09	31.06	26.01	9.56
Accrued Expenses	-	15.62	18.73	19.93	19.37	10.03
Short-Term Debt	-	-	4	9	8.5	15.71
Current Portion of Long-Term Debt	-	0.75	2.79	3.46	4.5	1.4
Current Portion of Leases	0.41	0.65	1.93	0.76	1.18	0.26
Current Income Taxes Payable	3.36	4.48	7.58	11.08	19.15	3.46
Current Unearned Revenue	-	0.86	4.39	1.9	9.35	3.33
Other Current Liabilities	-	5.28	5.44	5.07	1.35	2.44
Total Current Liabilities	52.24	45.48	65.95	82.25	89.41	46.18
Long-Term Debt	-	-	15.75	18.36	22.69	3.84
Long-Term Leases	9.27	9.3	8	9.43	10.16	4.26
Long-Term Deferred Tax Liabilities	10.25	9.87	10.14	10.61	9.82	1.91
Other Long-Term Liabilities	0.41	0.41	0.41	0.41	0.41	0.41
Total Liabilities	72.16	65.05	100.24	121.05	132.48	56.59
Common Stock	186.54	186.54	136.62	136.62	136.62	136.62
Retained Earnings	254.43	245.2	244.83	221.55	156.01	127.27
Treasury Stock	-0.15	-0.15	-0.15	-0.89	-2.06	-1.92
Comprehensive Income & Other	-12.86	-13.35	-21.47	-16.81	-11.67	-10.68
Total Common Equity	427.96	418.25	359.84	340.47	278.9	251.29
Minority Interest	27.18	25.67	27.09	27.9	25.37	1.66
Shareholders' Equity	455.14	443.92	386.93	368.37	304.27	252.95
Total Liabilities & Equity	527.31	508.97	487.17	489.42	436.75	309.54
Total Debt	9.68	10.7	32.47	41.01	47.03	25.46
Net Cash (Debt)	28.53	70.12	36.72	22.45	19.25	28.68
Net Cash Growth	-54.66%	90.98%	63.55%	16.61%	-32.88%	74.53%
Net Cash Per Share	0.03	0.08	0.04	0.03	0.02	0.03
Filing Date Shares Outstanding	888.17	888.17	888.17	838.17	833.48	833.48
Total Common Shares Outstanding	888.17	888.17	838.17	836.35	833.48	833.48
Working Capital	188.72	200.34	169.1	170.95	130.28	85.02
Book Value Per Share	0.48	0.47	0.43	0.41	0.33	0.30
Tangible Book Value	340.54	330.6	271.89	252.22	190.35	171.2
Tangible Book Value Per Share	0.38	0.37	0.32	0.30	0.23	0.21
Land	-	4.07	3.84	4.08	4.33	4.33
Buildings	-	14.64	13.8	14.66	15.55	15.79
Machinery	-	254.26	228.34	205.9	178.02	159.84
Construction In Progress	-	12.07	18.17	12.65	4.31	1.51

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