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

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