Hiap Seng Industries Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Millions SGD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	24.38	23.66	14.28	18.74	15.12
Short-Term Investments	-	0.24	0.68	0.33	0.36
Cash & Short-Term Investments	24.38	23.89	14.96	19.07	15.48
Cash Growth	2.05%	59.73%	-21.57%	23.17%	5.61%
Accounts Receivable	6.23	1.25	4.51	3.81	9.39
Other Receivables	-	1.52	2.65	3.71	1.22
Receivables	6.23	2.77	7.17	7.52	10.61
Prepaid Expenses	-	0.37	0.34	0.43	0.5
Other Current Assets	0.51	-	-	-	-
Total Current Assets	31.13	27.03	22.46	27.02	26.6
Property, Plant & Equipment	9.07	7.25	2.26	3.89	4.95
Long-Term Investments	0.87	1.5	1.3	1.18	1.08
Other Long-Term Assets	-	0.24	-	-	-
Total Assets	41.06	36.03	26.01	32.08	32.62
Accounts Payable	4.89	0.6	2.64	23.06	23.13
Accrued Expenses	-	2.09	1.57	5.59	5.01
Short-Term Debt	-	-	-	14.7	14.28
Current Portion of Leases	-	-	0.79	0.86	0.76
Current Income Taxes Payable	0.74	0.78	-	-	-
Current Unearned Revenue	-	-	0.01	0.01	0.11
Other Current Liabilities	-	1.1	1.28	5.09	4.89
Total Current Liabilities	5.63	4.57	6.28	49.3	48.18
Long-Term Leases	-	-	-	0.15	-
Total Liabilities	5.63	4.57	6.28	49.44	48.18
Common Stock	26.34	24.14	18.14	36.18	36.18
Retained Earnings	4.72	-28.85	-35.04	-55.11	-52.55
Comprehensive Income & Other	4.37	36.16	36.63	1.57	0.81
Total Common Equity	35.43	31.45	19.73	-17.36	-15.56
Shareholders' Equity	35.43	31.45	19.73	-17.36	-15.56
Total Liabilities & Equity	41.06	36.03	26.01	32.08	32.62
Total Debt	-	-	0.79	15.71	15.05
Net Cash (Debt)	24.38	23.89	14.17	3.37	0.44
Net Cash Growth	2.05%	68.65%	320.98%	666.51%	-
Net Cash Per Share	0.01	0.01	0.00	0.00	0.00
Filing Date Shares Outstanding	5,217	4,479	3,374	303.75	303.75
Total Common Shares Outstanding	5,217	4,479	3,374	303.75	303.75
Working Capital	25.5	22.46	16.18	-22.28	-21.59
Book Value Per Share	0.01	0.01	0.01	-0.06	-0.05
Tangible Book Value	35.43	31.45	19.73	-17.36	-15.56
Tangible Book Value Per Share	0.01	0.01	0.01	-0.06	-0.05
Land	-	-	-	11.13	-
Buildings	-	11.23	11.74	-	10.13
Machinery	-	28.17	25.37	25.49	26.47