The Hour Glass Limited (SGX:AGS)

The Hour Glass Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	196.11	178.69	237.57	244.55	323.36	247.87
Short-Term Investments	-	5.01	6.35	2.51	3.96	3.04
Cash & Short-Term Investments	196.11	183.7	243.92	247.06	327.32	250.91
Cash Growth	-5.27%	-24.69%	-1.27%	-24.52%	30.45%	35.43%
Accounts Receivable	29.84	16.07	15.58	8.39	8.55	7.76
Other Receivables	-	11.22	12.07	7.35	7.14	4.94
Receivables	29.84	27.29	27.65	15.73	15.7	12.7
Inventory	347.25	328.31	314.09	283.54	254.13	259.1
Prepaid Expenses	4.17	3.21	1.83	1.22	0.81	0.99
Total Current Assets	577.37	542.51	587.48	547.55	597.96	523.69
Property, Plant & Equipment	362.95	296.38	290.59	301.14	242.93	232.34
Long-Term Investments	100.1	97.74	82.71	73.83	54.58	46.41
Goodwill	-	-	-	-	6.18	10.43
Other Intangible Assets	75.72	6.9	6.73	4.61	4.49	5.01
Long-Term Deferred Tax Assets	1.32	1.06	0.5	0.62	0.96	1.69
Other Long-Term Assets	225.38	234.62	164.33	128.2	186.15	151.36
Total Assets	1,343	1,179	1,132	1,056	1,093	970.93
Accounts Payable	80.32	21.15	22.33	29.21	31.59	18.25
Accrued Expenses	-	22.91	23.71	25.16	21.28	18.33
Short-Term Debt	86.52	54.81	83.87	93.81	111.04	105.12
Current Portion of Leases	29.16	27.79	29.92	29.24	28.82	22.77
Current Income Taxes Payable	20.49	16.13	18.22	22.64	27.83	16.14
Current Unearned Revenue	-	9.95	8.27	13.48	17.77	19.83
Other Current Liabilities	-	4.91	9.13	3.75	3.8	4.12
Total Current Liabilities	216.49	157.65	195.44	217.29	242.14	204.56
Long-Term Leases	130.16	69.22	62.06	44.86	76.5	69.62
Long-Term Deferred Tax Liabilities	9.47	10.69	11.98	5.75	6.64	1.01
Other Long-Term Liabilities	0.85	0.81	0.43	0.32	0.43	0.41
Total Liabilities	356.96	238.37	269.91	268.22	325.7	275.6
Common Stock	67.64	67.64	67.64	67.64	67.64	67.64
Retained Earnings	1,079	1,029	944.86	840.96	722.08	608.93
Treasury Stock	-111.9	-108.22	-104.7	-89.99	-34.68	-0.59
Comprehensive Income & Other	-62.12	-61.57	-59.39	-44.57	-3.44	3.98
Total Common Equity	972.25	926.68	848.4	774.03	751.6	679.95
Minority Interest	13.61	14.15	14.03	13.7	15.94	15.37
Shareholders' Equity	985.86	940.83	862.43	787.73	767.54	695.32
Total Liabilities & Equity	1,343	1,179	1,132	1,056	1,093	970.93
Total Debt	245.84	151.82	175.84	167.91	216.36	197.51
Net Cash (Debt)	-49.73	31.88	68.08	79.15	110.96	53.4
Net Cash Growth	-	-53.17%	-13.99%	-28.67%	107.81%	296.92%
Net Cash Per Share	-0.08	0.05	0.10	0.12	0.16	0.08
Filing Date Shares Outstanding	645.79	647.68	649.93	658.26	682.58	703.98
Total Common Shares Outstanding	645.79	647.68	649.93	658.53	682.58	703.98
Working Capital	360.89	384.86	392.04	330.26	355.82	319.13
Book Value Per Share	1.51	1.43	1.31	1.18	1.10	0.97
Tangible Book Value	896.54	919.78	841.67	769.43	740.93	664.51
Tangible Book Value Per Share	1.39	1.42	1.30	1.17	1.09	0.94
Land	-	177.29	184.16	215.35	124.52	122.49
Buildings	-	6.94	6.92	6.83	6.98	6.96
Machinery	-	100.67	87.29	79.04	74.29	67.41

Source: S&P Global Market Intelligence. Standard template. Financial Sources.