The Hour Glass Limited (SGX: AGS)

The Hour Glass Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	207.03	237.57	244.55	323.36	247.87	183.13
Short-Term Investments	-	6.35	2.51	3.96	3.04	2.13
Cash & Short-Term Investments	207.03	243.92	247.06	327.32	250.91	185.26
Cash Growth	0.26%	-1.27%	-24.52%	30.45%	35.43%	1.42%
Accounts Receivable	40.64	15.58	8.39	8.55	7.76	6.01
Other Receivables	-	12.07	7.35	7.14	4.94	12.24
Receivables	40.64	27.65	15.73	15.7	12.7	18.24
Inventory	334.41	314.09	283.54	254.13	259.1	286.43
Prepaid Expenses	3.45	1.83	1.22	0.81	0.99	1.23
Total Current Assets	585.52	587.48	547.55	597.96	523.69	491.16
Property, Plant & Equipment	301.16	290.59	301.14	242.93	232.34	200.03
Long-Term Investments	89.86	82.71	73.83	54.58	46.41	40.3
Goodwill	-	-	-	6.18	10.43	9.36
Other Intangible Assets	7.28	6.73	4.61	4.49	5.01	5.92
Long-Term Deferred Tax Assets	0.39	0.5	0.62	0.96	1.69	2.35
Other Long-Term Assets	168.01	164.33	128.2	186.15	151.36	104.55
Total Assets	1,152	1,132	1,056	1,093	970.93	856.57
Accounts Payable	61.48	22.33	29.21	31.59	18.25	11.84
Accrued Expenses	-	24.39	25.16	21.28	18.33	14.98
Short-Term Debt	71.27	83.87	93.81	111.04	105.12	64.47
Current Portion of Leases	29.27	29.92	29.24	28.82	22.77	25.86
Current Income Taxes Payable	15.08	18.22	22.64	27.83	16.14	11.59
Current Unearned Revenue	-	8.27	13.48	17.77	19.83	19.64
Other Current Liabilities	-	8.45	3.75	3.8	4.12	2.84
Total Current Liabilities	177.1	195.44	217.29	242.14	204.56	151.22
Long-Term Leases	69.73	62.06	44.86	76.5	69.62	81.49
Long-Term Deferred Tax Liabilities	12.38	11.98	5.75	6.64	1.01	0.77
Other Long-Term Liabilities	0.75	0.43	0.32	0.43	0.41	0.31
Total Liabilities	259.96	269.91	268.22	325.7	275.6	233.79
Common Stock	67.64	67.64	67.64	67.64	67.64	67.64
Retained Earnings	967.39	944.86	840.96	722.08	608.93	554.56
Treasury Stock	-107.59	-104.7	-89.99	-34.68	-0.59	-0.59
Comprehensive Income & Other	-48.74	-59.39	-44.57	-3.44	3.98	-13.85
Total Common Equity	878.7	848.4	774.03	751.6	679.95	607.75
Minority Interest	13.56	14.03	13.7	15.94	15.37	15.03
Shareholders' Equity	892.26	862.43	787.73	767.54	695.32	622.78
Total Liabilities & Equity	1,152	1,132	1,056	1,093	970.93	856.57
Total Debt	170.27	175.84	167.91	216.36	197.51	171.81
Net Cash (Debt)	36.76	68.08	79.15	110.96	53.4	13.45
Net Cash Growth	-28.21%	-13.99%	-28.67%	107.81%	296.92%	-91.90%
Net Cash Per Share	0.06	0.10	0.12	0.16	0.08	0.02
Filing Date Shares Outstanding	648.09	649.93	658.26	682.58	703.98	703.98
Total Common Shares Outstanding	648.09	649.93	658.53	682.58	703.98	703.98
Working Capital	408.42	392.04	330.26	355.82	319.13	339.94
Book Value Per Share	1.36	1.31	1.18	1.10	0.97	0.86
Tangible Book Value	871.42	841.67	769.43	740.93	664.51	592.47
Tangible Book Value Per Share	1.34	1.30	1.17	1.09	0.94	0.84
Land	-	184.16	215.35	124.52	122.49	73.5
Buildings	-	6.92	6.83	6.98	6.96	7.37
Machinery	-	87.29	79.04	74.29	67.41	61.08

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