Hiap Hoe 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	Jun '26 Jun 30, 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	109.45	12.66	12.6	10.12	18.89	11.33
Short-Term Investments	521.33	0.34	10.86	2.06	-	-
Trading Asset Securities	-	219.08	197.34	168.4	109.6	96.72
Cash & Short-Term Investments	630.78	232.08	220.8	180.58	128.48	108.05
Cash Growth	45.59%	5.11%	22.27%	40.55%	18.92%	-7.18%
Accounts Receivable	8.13	2.41	2.52	3.35	3.71	5.57
Other Receivables	1.82	6.22	5.26	5.16	4.07	5.48
Receivables	9.95	8.63	7.78	8.53	7.8	11.07
Inventory	2.19	2.19	2.39	3.86	4.63	5.1
Prepaid Expenses	1.78	1.79	1.55	2.01	1.74	1.51
Restricted Cash	-	1.6	2.99	4.39	6.08	15.12
Other Current Assets	0.38	367.85	244.81	260.47	213.09	229.35
Total Current Assets	645.09	614.14	480.33	459.82	361.82	370.19
Property, Plant & Equipment	534.26	542.58	559.82	546.63	607.69	637.2
Long-Term Deferred Tax Assets	4.25	4.23	5.81	13.43	14.16	12.73
Other Long-Term Assets	538	539.41	544.2	569.37	586.26	608.53
Total Assets	1,722	1,700	1,590	1,589	1,570	1,629
Accounts Payable	6.62	1.99	2.41	2.93	3.18	2.45
Accrued Expenses	5.47	10.95	10.21	9.44	10.87	8.26
Current Portion of Long-Term Debt	-	242.1	170.26	278.32	383.56	369.86
Current Portion of Leases	-	4.09	3.78	3.66	3.46	3.28
Current Income Taxes Payable	-	6.17	7.88	2.41	3.5	3.23
Current Unearned Revenue	-	-	-	-	-	0.36
Other Current Liabilities	10.1	4.36	8.02	10.56	7.44	4.78
Total Current Liabilities	263.42	269.66	202.57	307.32	412	392.22
Long-Term Debt	618.16	587.78	572.63	451.87	328.03	369.86
Long-Term Leases	-	19.55	21.63	25.29	28.71	29.17
Long-Term Unearned Revenue	-	4.46	4.71	4.96	0.47	0.59
Pension & Post-Retirement Benefits	-	-	-	-	-	0.03
Long-Term Deferred Tax Liabilities	67.2	67.84	68	73.83	76.31	79.19
Other Long-Term Liabilities	8.48	3.76	2.4	3.11	2.78	1.72
Total Liabilities	957.25	953.05	871.94	866.38	848.31	872.8
Common Stock	83.34	83.34	84.45	84.45	84.45	84.45
Additional Paid-In Capital	-	-	0.05	0.05	0.05	0.05
Retained Earnings	-	704.54	677.64	674.6	671.87	697.4
Treasury Stock	-	-	-1.1	-1.1	-1.1	-1.1
Comprehensive Income & Other	677.62	-43.86	-45.92	-38.26	-36.82	-28.28
Total Common Equity	760.96	744.02	715.12	719.74	718.45	752.51
Minority Interest	3.39	3.29	3.11	3.13	3.19	3.35
Shareholders' Equity	764.35	747.31	718.23	722.87	721.63	755.86
Total Liabilities & Equity	1,722	1,700	1,590	1,589	1,570	1,629
Total Debt	859.39	853.52	768.3	759.15	743.76	772.17
Net Cash (Debt)	-228.6	-621.44	-547.5	-578.57	-615.28	-664.12
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.49	-1.32	-1.16	-1.23	-1.31	-1.41
Filing Date Shares Outstanding	470.94	470.56	470.56	470.56	470.56	470.56
Total Common Shares Outstanding	470.94	470.56	470.56	470.56	470.56	470.56
Working Capital	381.67	344.48	277.77	152.5	-50.18	-22.03
Book Value Per Share	1.62	1.58	1.52	1.53	1.53	1.60
Tangible Book Value	760.96	744.02	715.12	719.74	718.45	752.51
Tangible Book Value Per Share	1.62	1.58	1.52	1.53	1.53	1.60
Land	-	663.12	660.76	626.27	689.55	700.23
Machinery	-	70.06	68.35	68.24	68.04	69.74