SHS Holdings Ltd. (SGX: 566)

SHS 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	29.33	48.04	59.98	66.38	31.72	31.09
Cash & Short-Term Investments	29.33	48.04	59.98	66.38	31.72	31.09
Cash Growth	-43.29%	-19.91%	-9.65%	109.29%	2.01%	4.02%
Accounts Receivable	32.64	31.12	28.06	23.11	21.11	17.83
Other Receivables	23.33	25.35	3.5	8.1	5.57	0.39
Receivables	55.97	56.46	31.56	31.21	26.67	21.06
Inventory	16.03	10.96	8.85	7.42	7.52	7.77
Prepaid Expenses	-	-	-	-	-	0.25
Other Current Assets	3.4	3.4	-	-	121.44	69.24
Total Current Assets	104.73	118.86	100.38	105	187.35	129.41
Property, Plant & Equipment	41.18	42.87	43.43	47.45	51.91	53.22
Long-Term Investments	14.39	14.39	14.34	15.02	15.79	25.42
Goodwill	6	6	6	6	8	16.85
Other Long-Term Assets	2.9	2.68	2.81	2.88	2.71	-
Total Assets	169.19	184.79	166.96	176.35	265.75	231.5
Accounts Payable	9.26	6.09	4.23	6.82	3.7	3.44
Accrued Expenses	-	3.67	3.11	2.53	2.45	1.77
Short-Term Debt	7.7	16.43	7.63	6.54	3.95	1.78
Current Portion of Long-Term Debt	2.41	3.38	7.28	3.38	6.06	5.86
Current Portion of Leases	0.29	0.28	0.24	0.27	0.38	0.25
Current Income Taxes Payable	0.44	0.72	0.43	0.36	0.42	0.57
Current Unearned Revenue	3.74	3.73	2.65	0.36	0.79	1.03
Other Current Liabilities	1.53	2.62	2.04	2.36	96.24	36.5
Total Current Liabilities	25.38	36.91	27.6	22.61	114	51.2
Long-Term Debt	3.76	4.83	2.25	9.52	11.77	11.75
Long-Term Leases	3.65	3.77	3.95	4.19	4.45	4.72
Long-Term Deferred Tax Liabilities	2.73	2.73	1.72	1.73	1.74	2.99
Total Liabilities	35.5	48.24	35.53	38.06	131.96	70.66
Common Stock	155.55	155.55	155.55	160.64	160.64	160.64
Retained Earnings	-18.54	-15.75	-15.18	-20.23	-17.48	4.47
Treasury Stock	-11.52	-11.52	-11.52	-5.4	-5.01	-5
Comprehensive Income & Other	7.91	7.89	2.28	3.39	2.03	5.43
Total Common Equity	133.4	136.16	131.13	138.4	140.18	165.53
Minority Interest	0.29	0.4	0.31	-0.11	-6.39	-4.7
Shareholders' Equity	133.69	136.56	131.44	138.29	133.79	160.84
Total Liabilities & Equity	169.19	184.79	166.96	176.35	265.75	231.5
Total Debt	17.81	28.69	21.35	23.9	26.62	24.36
Net Cash (Debt)	11.52	19.34	38.62	42.48	5.1	6.73
Net Cash Growth	-66.14%	-49.92%	-9.09%	733.14%	-24.23%	96.84%
Net Cash Per Share	0.02	0.03	0.06	0.06	0.01	0.01
Filing Date Shares Outstanding	610.4	610.4	610.4	644.92	685.1	685.1
Total Common Shares Outstanding	610.4	610.4	610.4	682.64	685.1	685.15
Working Capital	79.35	81.95	72.78	82.39	73.35	78.22
Book Value Per Share	0.22	0.22	0.21	0.20	0.20	0.24
Tangible Book Value	127.4	130.16	125.13	132.4	132.18	148.68
Tangible Book Value Per Share	0.21	0.21	0.20	0.19	0.19	0.22
Land	-	-	3.58	3.48	3.53	4.64
Buildings	-	36.01	39.13	39.51	39.51	58.58
Machinery	-	22.71	21.58	21.37	21.56	19.71
Leasehold Improvements	-	0.9	0.93	-	-	-

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