UMS Integration Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	34.32	43.06	79.93	67.46	61.67	65.09
Short-Term Investments	-	1.15	0.89	1.14	0.82	0.87
Trading Asset Securities	-	-	-	0.59	0.97	0.32
Cash & Short-Term Investments	34.32	44.21	80.82	69.19	63.46	66.28
Cash Growth	-58.10%	-45.30%	16.81%	9.04%	-4.26%	22.41%
Accounts Receivable	63.65	31.54	36.02	42.05	49.97	52.34
Other Receivables	-	1.98	3.05	1.52	0.58	3.25
Receivables	63.65	33.52	39.07	43.57	50.55	55.59
Inventory	148.16	151.96	109.17	110.76	110.67	87.11
Prepaid Expenses	-	1.4	0.65	2.4	2.38	1.65
Other Current Assets	-	6.74	16.12	9.13	26.15	9.07
Total Current Assets	246.12	237.83	245.82	235.04	253.2	219.7
Property, Plant & Equipment	203.39	203.2	175.33	164	147.88	128.43
Goodwill	-	86.35	86.35	86.35	86.35	86.35
Other Intangible Assets	87.28	1	1.3	1.6	1.9	2.2
Long-Term Deferred Tax Assets	0.16	0.16	0.16	0.17	0.1	0.08
Total Assets	536.94	528.54	508.97	487.17	489.42	436.75
Accounts Payable	39.48	20.6	17.84	21.09	31.06	26.01
Accrued Expenses	-	16.51	15.62	18.73	19.93	19.37
Short-Term Debt	8.3	-	-	4	9	8.5
Current Portion of Long-Term Debt	-	-	0.75	2.79	3.46	4.5
Current Portion of Leases	1.8	1.83	0.65	1.93	0.76	1.18
Current Income Taxes Payable	6.17	4.59	4.48	7.58	11.08	19.15
Current Unearned Revenue	-	1.6	0.86	4.39	1.9	9.35
Other Current Liabilities	-	8.34	5.28	5.44	5.07	1.35
Total Current Liabilities	55.75	53.46	45.48	65.95	82.25	89.41
Long-Term Debt	-	-	-	15.75	18.36	22.69
Long-Term Leases	7.62	7.74	9.3	8	9.43	10.16
Long-Term Deferred Tax Liabilities	10.47	10.43	9.87	10.14	10.61	9.82
Other Long-Term Liabilities	0.41	0.41	0.41	0.41	0.41	0.41
Total Liabilities	74.24	72.04	65.05	100.24	121.05	132.48
Common Stock	186.54	186.54	186.54	136.62	136.62	136.62
Retained Earnings	266.18	251.27	245.2	244.83	221.55	156.01
Treasury Stock	-0.15	-0.15	-0.15	-0.15	-0.89	-2.06
Comprehensive Income & Other	-8.77	-8.98	-13.35	-21.47	-16.81	-11.67
Total Common Equity	443.81	428.69	418.25	359.84	340.47	278.9
Minority Interest	18.89	27.82	25.67	27.09	27.9	25.37
Shareholders' Equity	462.7	456.51	443.92	386.93	368.37	304.27
Total Liabilities & Equity	536.94	528.54	508.97	487.17	489.42	436.75
Total Debt	17.72	9.57	10.7	32.47	41.01	47.03
Net Cash (Debt)	16.6	34.64	70.12	36.72	22.45	19.25
Net Cash Growth	-76.74%	-50.59%	90.98%	63.55%	16.61%	-32.88%
Net Cash Per Share	0.02	0.04	0.08	0.04	0.03	0.02
Filing Date Shares Outstanding	888.17	888.17	888.17	888.17	838.17	833.48
Total Common Shares Outstanding	888.17	888.17	888.17	838.17	836.35	833.48
Working Capital	190.37	184.37	200.34	169.1	170.95	130.28
Book Value Per Share	0.50	0.48	0.47	0.43	0.41	0.33
Tangible Book Value	356.53	341.34	330.6	271.89	252.22	190.35
Tangible Book Value Per Share	0.40	0.38	0.37	0.32	0.30	0.23
Land	-	4.43	4.07	3.84	4.08	4.33
Buildings	-	18.09	14.64	13.8	14.66	15.55
Machinery	-	295.29	254.26	228.34	205.9	178.02
Construction In Progress	-	-	12.07	18.17	12.65	4.31

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