Specialities Group Holding Company K.P.S.C. (KWSE: SPEC)

SPEC Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1.05	1.99	3.46	1.84	5.03	3.52
Short-Term Investments	2.5	3.05	2.8	2.5	1	1
Trading Asset Securities	2.8	2.8	2.71	2.74	5.04	5.05
Cash & Short-Term Investments	6.34	7.84	8.97	7.07	11.07	9.57
Cash Growth	-20.67%	-12.64%	26.81%	-36.10%	15.68%	26.74%
Accounts Receivable	11.31	9.43	10.62	13.61	10.52	10.52
Other Receivables	-	-	-	1.38	1.38	1.38
Receivables	11.31	9.43	10.62	14.99	11.9	11.9
Inventory	1.97	2.14	3.46	2.89	3.42	3.8
Other Current Assets	-	0.5	0.59	1.63	1.43	1.22
Total Current Assets	19.62	19.9	23.65	26.58	27.82	26.49
Property, Plant & Equipment	9.57	10.24	8.58	2.72	1.44	1.6
Long-Term Investments	3.97	4.03	3.97	6.77	4.52	4.53
Other Intangible Assets	2.55	2.39	0.04	0.11	1.31	0.18
Long-Term Accounts Receivable	3.09	4.87	2.95	3.09	4.3	2.97
Other Long-Term Assets	6.25	6.25	6.25	1.47	1.47	2.06
Total Assets	45.06	47.67	45.43	40.73	40.86	37.84
Accounts Payable	1.79	2.66	3.31	5.4	8.39	6.75
Short-Term Debt	5.28	7.01	7.25	1.27	-	-
Current Portion of Leases	0.54	0.29	-	-	-	-
Total Current Liabilities	7.62	9.97	10.56	6.67	8.39	6.75
Long-Term Leases	1.79	1.83	-	-	-	-
Other Long-Term Liabilities	2.28	2.52	2.49	2.38	2.27	0.95
Total Liabilities	12.53	15.12	13.84	9.77	11.36	8.49
Common Stock	18.74	17.84	17	16.5	16.5	15
Additional Paid-In Capital	12.62	13.37	13.37	13.37	13.37	13.37
Retained Earnings	2.36	3.01	2.97	2.48	1.2	2.6
Treasury Stock	-2.42	-2.42	-2.42	-2.42	-2.42	-2.42
Comprehensive Income & Other	1.2	0.47	0.39	0.49	0.53	0.56
Total Common Equity	32.5	32.28	31.31	30.42	29.18	29.11
Minority Interest	0.03	0.27	0.28	0.54	0.32	0.23
Shareholders' Equity	32.53	32.55	31.59	30.96	29.5	29.35
Total Liabilities & Equity	45.06	47.67	45.43	40.73	40.86	37.84
Total Debt	7.61	9.13	7.25	1.27	-	-
Net Cash (Debt)	-1.27	-1.29	1.72	5.81	11.07	9.57
Net Cash Growth	-	-	-70.33%	-47.55%	15.68%	26.74%
Net Cash Per Share	-0.01	-0.01	0.01	0.03	0.06	0.05
Filing Date Shares Outstanding	178.2	178.23	178.23	178.23	178.23	178.23
Total Common Shares Outstanding	178.2	178.23	178.23	178.23	178.23	178.23
Working Capital	12	9.93	13.09	19.91	19.43	19.75
Book Value Per Share	0.18	0.18	0.18	0.17	0.16	0.16
Tangible Book Value	29.95	29.89	31.27	30.32	27.87	28.94
Tangible Book Value Per Share	0.17	0.17	0.18	0.17	0.16	0.16
Buildings	-	0.92	0.92	2.11	2.11	2.11
Machinery	-	13.38	10.99	3.37	3.27	3.12
Construction In Progress	-	-	-	1.39	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.