ABR Holdings Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	34.68	26.54	26.5	32.86	42.06
Cash & Short-Term Investments	34.68	26.54	26.5	32.86	42.06
Cash Growth	30.68%	0.15%	-19.36%	-21.88%	-20.72%
Accounts Receivable	2.63	2.98	2.79	2.41	1.69
Other Receivables	2.57	9.35	3.48	1.51	1.41
Receivables	5.19	12.33	6.27	3.92	3.1
Inventory	3.28	3.48	3.06	3.22	2.56
Prepaid Expenses	1.17	1.32	1.54	0.95	0.58
Other Current Assets	3.41	3.12	3.67	3.68	3.93
Total Current Assets	47.73	46.79	41.04	44.62	52.24
Property, Plant & Equipment	82.14	83.87	79.13	70.77	45.38
Long-Term Investments	30.69	30.3	13.43	12.21	14.82
Goodwill	8.3	8.3	8.3	8.3	8.3
Other Intangible Assets	6.06	6.34	6.63	6.92	7.21
Long-Term Deferred Tax Assets	1.03	0.54	0.3	0.45	0.25
Total Assets	178.12	178.36	171.38	165.69	148.94
Accounts Payable	8.16	8.57	5.59	5.45	4.51
Accrued Expenses	4.79	4.69	4.33	4.61	3.78
Short-Term Debt	0.16	0.14	0.11	0.13	0.08
Current Portion of Long-Term Debt	2.83	2.12	2.1	2.07	1.21
Current Portion of Leases	15.96	14.64	12.68	12.86	12.2
Current Income Taxes Payable	0.78	0.94	0.42	0.38	0.07
Current Unearned Revenue	1.42	0.96	1.05	0.89	1.39
Other Current Liabilities	4.74	3.98	4.2	3.88	8.24
Total Current Liabilities	38.84	36.04	30.48	30.27	31.48
Long-Term Debt	17.23	18.06	20.18	22.28	3.79
Long-Term Leases	17.81	20.33	20.83	12.82	12.87
Long-Term Deferred Tax Liabilities	1.97	2.13	1.99	1.94	1.84
Other Long-Term Liabilities	1.68	1.73	0.91	1.12	0.97
Total Liabilities	77.53	78.29	74.38	68.43	50.94
Common Stock	43.3	43.3	43.3	43.3	43.3
Retained Earnings	57.65	57.31	56.19	54.66	54.51
Comprehensive Income & Other	-0.9	-1.12	-2.92	-1.13	-2.08
Total Common Equity	100.05	99.49	96.57	96.83	95.73
Minority Interest	0.55	0.58	0.42	0.43	2.27
Shareholders' Equity	100.59	100.07	96.99	97.26	98
Total Liabilities & Equity	178.12	178.36	171.38	165.69	148.94
Total Debt	54	55.29	55.9	50.17	30.15
Net Cash (Debt)	-19.32	-28.76	-29.4	-17.31	11.91
Net Cash Growth	-	-	-	-	-43.92%
Net Cash Per Share	-0.10	-0.14	-0.15	-0.09	0.06
Filing Date Shares Outstanding	201	201	201	201	201
Total Common Shares Outstanding	201	201	201	201	201
Working Capital	8.9	10.75	10.56	14.35	20.76
Book Value Per Share	0.50	0.49	0.48	0.48	0.48
Tangible Book Value	85.68	84.85	81.64	81.6	80.21
Tangible Book Value Per Share	0.43	0.42	0.41	0.41	0.40
Land	0.35	0.34	0.32	0.34	0.36
Buildings	12.35	12.29	12.2	12.29	12.39
Machinery	32.21	30.41	27.13	25.87	26.37
Leasehold Improvements	21.96	20.05	18.25	17.07	16.34

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