ABR Holdings Limited (SGX: 533)

ABR 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	26.1	26.5	32.86	42.06	53.05	45.99
Cash & Short-Term Investments	26.1	26.5	32.86	42.06	53.05	45.99
Cash Growth	-1.68%	-19.36%	-21.88%	-20.72%	15.36%	-6.50%
Accounts Receivable	11.79	2.79	2.41	1.69	1.88	2.81
Other Receivables	-	3.48	1.51	1.41	2.23	0.39
Receivables	11.79	6.27	3.92	3.1	4.11	3.2
Inventory	2.82	3.06	3.22	2.56	2.38	2.68
Prepaid Expenses	-	1.54	0.95	0.58	0.61	0.8
Other Current Assets	-	3.67	3.68	3.93	4.07	5
Total Current Assets	40.7	41.04	44.62	52.24	64.23	57.66
Property, Plant & Equipment	50.84	79.13	70.77	45.38	47.31	59.82
Long-Term Investments	28.31	13.43	12.21	14.82	11.74	8.95
Goodwill	8.3	8.3	8.3	8.3	8.3	8.3
Other Intangible Assets	6.48	6.63	6.92	7.21	7.51	7.82
Long-Term Deferred Tax Assets	0.3	0.3	0.45	0.25	-	-
Other Long-Term Assets	29.13	-	-	-	1.24	0.81
Total Assets	171.5	171.38	165.69	148.94	156	157.68
Accounts Payable	15.49	5.59	5.45	4.51	4.48	5.74
Accrued Expenses	0.6	4.33	4.61	3.78	3.12	4.8
Short-Term Debt	2.21	0.11	0.13	0.08	0.08	0.28
Current Portion of Long-Term Debt	-	2.1	2.07	1.21	-	-
Current Portion of Leases	13.12	12.68	12.86	12.2	12.91	16.01
Current Income Taxes Payable	-	0.42	0.38	0.07	0.91	0.77
Current Unearned Revenue	-	1.05	0.89	1.39	2.83	0.7
Other Current Liabilities	1.96	4.2	3.88	8.24	7.47	3.9
Total Current Liabilities	33.38	30.48	30.27	31.48	31.8	32.18
Long-Term Debt	19.13	20.18	22.28	3.79	5	-
Long-Term Leases	19.77	20.83	12.82	12.87	13.82	19.38
Long-Term Deferred Tax Liabilities	1.96	1.99	1.94	1.84	2.39	2.6
Other Long-Term Liabilities	1.36	0.91	1.12	0.97	1.12	5.06
Total Liabilities	75.59	74.38	68.43	50.94	54.14	59.21
Common Stock	43.3	43.3	43.3	43.3	43.3	43.3
Retained Earnings	54.71	56.19	54.66	54.51	56.04	52.57
Comprensive Income & Other	-2.59	-2.92	-1.13	-2.08	-1.84	-1.62
Total Common Equity	95.43	96.57	96.83	95.73	97.5	94.26
Minority Interest	0.48	0.42	0.43	2.27	4.37	4.21
Shareholders' Equity	95.91	96.99	97.26	98	101.86	98.47
Total Liabilities & Equity	171.5	171.38	165.69	148.94	156	157.68
Total Debt	54.22	55.9	50.17	30.15	31.81	35.66
Net Cash (Debt)	-28.13	-29.4	-17.31	11.91	21.24	10.33
Net Cash Growth	-	-	-	-43.92%	105.64%	-78.70%
Net Cash Per Share	-0.14	-0.15	-0.09	0.06	0.11	0.05
Filing Date Shares Outstanding	201	201	201	201	201	201
Total Common Shares Outstanding	201	201	201	201	201	201
Working Capital	7.32	10.56	14.35	20.76	32.42	25.49
Book Value Per Share	0.47	0.48	0.48	0.48	0.49	0.47
Tangible Book Value	80.64	81.64	81.6	80.21	81.68	78.14
Tangible Book Value Per Share	0.40	0.41	0.41	0.40	0.41	0.39
Land	-	0.32	0.34	0.36	0.37	0.37
Buildings	-	12.2	12.29	12.39	12.42	12.42
Machinery	-	27.13	25.87	26.37	26.93	27.43
Leasehold Improvements	-	18.25	17.07	16.34	15.21	15.86

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