Scales Corporation Limited (NZE:SCL)

Scales Corporation Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	51.09	64.67	53.75	77.64	68.14	35.4
Short-Term Investments	-	-	-	-	-	85
Trading Asset Securities	0.23	0.38	0.76	0.77	0.5	-
Cash & Short-Term Investments	51.32	65.05	54.51	78.41	68.65	120.4
Cash Growth	13.91%	19.32%	-30.48%	14.22%	-42.98%	-20.82%
Accounts Receivable	194.04	64.34	33.24	27.22	37.09	23.95
Other Receivables	0.28	7.92	10.15	10.75	10.34	4.71
Receivables	194.32	72.26	43.39	37.97	47.44	28.66
Inventory	123.16	119.62	24.96	29.54	42.65	29.64
Prepaid Expenses	5.48	6.02	3.88	4.34	4.78	4.06
Other Current Assets	62.35	34.91	47.22	29.44	29.58	30.48
Total Current Assets	436.63	297.85	173.96	179.7	193.1	213.24
Property, Plant & Equipment	391.96	375.19	304.94	270.79	270.25	290.3
Long-Term Investments	25.31	22.74	57.9	64.35	55.93	26.43
Goodwill	172.87	168.82	40.63	36.97	45.53	43.39
Other Intangible Assets	0.97	1.23	1.06	1.16	1.33	0.72
Other Long-Term Assets	3.21	3.82	4.23	13.91	9.85	10.19
Total Assets	1,035	899.85	615.58	581.66	580.46	584.77

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	184.02	51.67	14.01	10.22	16.13	11.55
Accrued Expenses	-	24.7	15.84	16.22	21.1	11.92
Short-Term Debt	1.47	-	-	-	2.37	2.2
Current Portion of Long-Term Debt	69.66	63.76	-	-	-	0.17
Current Portion of Leases	17.26	15.97	13.46	10.96	10.93	10.24
Current Income Taxes Payable	17.47	6.99	0.4	0.62	-	0.48
Current Unearned Revenue	-	8.81	-	-	-	-
Other Current Liabilities	35.26	24.81	52.25	24.57	23.95	20.66
Total Current Liabilities	325.14	196.7	95.96	62.59	74.47	57.21
Long-Term Debt	86.7	85.03	41.26	65.65	38.73	36.06
Long-Term Leases	100.73	97.66	52.92	44.67	44.07	69.48
Pension & Post-Retirement Benefits	-	-	-	-	0.17	0.43
Long-Term Deferred Tax Liabilities	7.3	20.97	20.44	17.1	17.82	22.94
Other Long-Term Liabilities	46.04	42.98	18.69	6.7	13.39	8.34
Total Liabilities	565.9	443.34	229.27	196.71	188.64	194.46

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	114.8	113.43	105.77	103.45	101.98	99.59
Retained Earnings	268.89	257.14	200	170.47	189.88	192.64
Comprehensive Income & Other	71.79	73.07	66.62	99.44	92.59	92.16
Total Common Equity	455.47	443.64	372.38	373.35	384.44	384.39
Minority Interest	13.52	12.87	13.93	11.6	7.37	5.92
Shareholders' Equity	468.99	456.52	386.31	384.95	391.81	390.31
Total Liabilities & Equity	1,035	899.85	615.58	581.66	580.46	584.77

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	275.81	262.42	107.64	121.28	96.09	118.15
Net Cash (Debt)	-224.5	-197.37	-53.13	-42.87	-27.44	2.25
Net Cash Growth	-	-	-	-	-	-86.10%
Net Cash Per Share	-1.55	-1.37	-0.37	-0.30	-0.19	0.02
Filing Date Shares Outstanding	143.88	145.02	143.57	143.1	142.72	142.39
Total Common Shares Outstanding	143.88	145.02	143.57	143.1	142.72	142.39
Working Capital	111.49	101.15	77.99	117.11	118.63	156.03
Book Value Per Share	3.17	3.06	2.59	2.61	2.69	2.70
Tangible Book Value	281.63	273.59	330.7	335.22	337.58	340.28
Tangible Book Value Per Share	1.96	1.89	2.30	2.34	2.37	2.39
Land	-	124.22	128.81	147.34	152.59	143.45
Machinery	-	157.46	122.05	101.35	96.23	83.71
Construction In Progress	-	17.17	12.86	14.4	6.66	8.07

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 20, 2026

Data Sources Report a data error