Aspial Corporation Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Assets

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	101.92	102.42	63.14	53.84	53.52	43.3
Short-Term Investments	-	7	3.79	6.7	7.25	7.41
Trading Asset Securities	3.16	0.03	0.05	0.09	0.09	0.09
Cash & Short-Term Investments	105.07	109.45	66.97	60.64	60.86	50.8
Cash Growth	104.31%	63.42%	10.45%	-0.37%	19.81%	-8.61%
Accounts Receivable	1,336	755.63	641.08	555.04	531.57	556.42
Other Receivables	5.5	15.43	11.03	10.79	26.27	5.46
Receivables	1,342	1,108	848.04	639.71	557.84	561.88
Inventory	362.72	328.61	331.25	349.31	417.83	408.46
Prepaid Expenses	4.06	3.52	3.6	3.24	5.02	4.8
Other Current Assets	0.1	-	14.91	1.52	0.75	1.1
Total Current Assets	1,814	1,550	1,265	1,054	1,042	1,027
Property, Plant & Equipment	321.01	325.43	311.52	291.63	290.23	281.29
Long-Term Investments	109.31	102.77	98.78	122.06	122.01	130.14
Goodwill	-	14.51	14.37	5.68	3.22	3.22
Other Intangible Assets	24.82	10.83	11.44	10.29	7.68	6.22
Long-Term Deferred Tax Assets	2.65	2.43	1.48	2.46	2.04	4.22
Other Long-Term Assets	73.46	79.48	75.32	112.11	146.8	164.43
Total Assets	2,345	2,085	1,778	1,599	1,614	1,617

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
Accounts Payable	480.38	13.71	12.4	10.19	14.33	11.07
Accrued Expenses	-	50.27	33.64	27.99	33.07	31.71
Short-Term Debt	-	529.71	438.27	380.08	347.8	295.01
Current Portion of Long-Term Debt	652.66	410.76	370.13	211.4	200.56	360.77
Current Portion of Leases	24.86	24.12	25.14	22.98	22.55	23.57
Current Income Taxes Payable	25.08	18	10.78	8.85	17.31	16.32
Other Current Liabilities	13.63	49.67	34.59	36.23	55.99	25.27
Total Current Liabilities	1,197	1,096	924.94	697.72	691.6	763.72
Long-Term Debt	422.64	367.51	243.3	305.94	424.35	311.56
Long-Term Leases	59.74	62.19	74.63	65.47	64.56	59.32
Long-Term Deferred Tax Liabilities	14.65	15.15	19.44	25.71	32.5	38.32
Other Long-Term Liabilities	0.67	0.37	1	0.66	4.91	6.12
Total Liabilities	1,694	1,541	1,263	1,095	1,218	1,179

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
Common Stock	272.07	272.07	272.07	272.07	267.57	267.57
Additional Paid-In Capital	-	0.91	0.91	0.91	0.91	0.91
Retained Earnings	106.8	89.89	75.07	71.57	94.9	117.46
Treasury Stock	-3.02	-2.61	-2.52	-2.3	-1.7	-1.48
Comprehensive Income & Other	75.76	51.92	58.95	75.49	-49.41	-31.74
Total Common Equity	451.6	412.19	404.48	417.74	312.28	352.73
Minority Interest	198.93	131.83	109.89	85.41	84.09	84.8
Shareholders' Equity	650.53	544.02	514.37	503.15	396.37	437.53
Total Liabilities & Equity	2,345	2,085	1,778	1,599	1,614	1,617

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
Total Debt	1,160	1,394	1,151	985.87	1,060	1,050
Net Cash (Debt)	-1,055	-1,285	-1,084	-925.23	-998.95	-999.43
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.48	-0.58	-0.49	-0.42	-0.46	-0.49
Filing Date Shares Outstanding	2,216	2,218	2,220	2,220	2,158	2,166
Total Common Shares Outstanding	2,216	2,218	2,220	2,207	2,163	2,166
Working Capital	616.98	453.78	339.84	356.7	350.71	263.32
Book Value Per Share	0.14	0.13	0.12	0.13	0.14	0.16
Tangible Book Value	426.78	386.85	378.67	401.77	301.38	343.28
Tangible Book Value Per Share	0.13	0.11	0.11	0.12	0.14	0.16
Machinery	-	19.47	17.69	15.69	46.84	19.79
Construction In Progress	-	1.1	1.52	1.13	3.14	1.26