The Hour Glass Balance Sheet

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

Millions SGD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	157.53	178.69	237.57	244.55	323.36
Short-Term Investments	-	5.01	6.35	2.51	3.96
Cash & Short-Term Investments	157.53	183.7	243.92	247.06	327.32
Cash Growth	-14.25%	-24.69%	-1.27%	-24.52%	30.45%
Accounts Receivable	29.37	16.07	15.58	8.39	8.55
Other Receivables	-	11.22	12.07	7.35	7.14
Receivables	29.37	27.29	27.65	15.73	15.7
Inventory	362.19	328.31	314.09	283.54	254.13
Prepaid Expenses	3.51	3.21	1.83	1.22	0.81
Total Current Assets	552.6	542.51	587.48	547.55	597.96
Property, Plant & Equipment	445.66	296.38	290.59	301.14	242.93
Long-Term Investments	107.14	97.74	82.71	73.83	54.58
Goodwill	-	-	-	-	6.18
Other Intangible Assets	99.89	6.9	6.73	4.61	4.49
Long-Term Deferred Tax Assets	1.8	1.06	0.5	0.62	0.96
Other Long-Term Assets	234.94	234.62	164.33	128.2	186.15
Total Assets	1,442	1,179	1,132	1,056	1,093
Accounts Payable	88.23	21.15	22.33	29.21	31.59
Accrued Expenses	-	22.91	23.71	25.16	21.28
Short-Term Debt	-	54.81	83.87	93.81	111.04
Current Portion of Leases	30.99	27.79	29.92	29.24	28.82
Current Income Taxes Payable	25.12	16.13	18.22	22.64	27.83
Current Unearned Revenue	-	9.95	8.27	13.48	17.77
Other Current Liabilities	-	4.91	9.13	3.75	3.8
Total Current Liabilities	144.33	157.65	195.44	217.29	242.14
Long-Term Leases	178.36	69.22	62.06	44.86	76.5
Long-Term Deferred Tax Liabilities	35.43	10.69	11.98	5.75	6.64
Other Long-Term Liabilities	0.78	0.81	0.43	0.32	0.43
Total Liabilities	358.9	238.37	269.91	268.22	325.7
Common Stock	67.64	67.64	67.64	67.64	67.64
Retained Earnings	1,057	1,029	944.86	840.96	722.08
Treasury Stock	-9.09	-108.22	-104.7	-89.99	-34.68
Comprehensive Income & Other	-45.98	-61.57	-59.39	-44.57	-3.44
Total Common Equity	1,070	926.68	848.4	774.03	751.6
Minority Interest	13.41	14.15	14.03	13.7	15.94
Shareholders' Equity	1,083	940.83	862.43	787.73	767.54
Total Liabilities & Equity	1,442	1,179	1,132	1,056	1,093
Total Debt	209.35	151.82	175.84	167.91	216.36
Net Cash (Debt)	-51.82	31.88	68.08	79.15	110.96
Net Cash Growth	-	-53.17%	-13.99%	-28.67%	107.81%
Net Cash Per Share	-0.08	0.05	0.10	0.12	0.16
Filing Date Shares Outstanding	641.57	647.68	649.93	658.26	682.58
Total Common Shares Outstanding	641.57	647.68	649.93	658.53	682.58
Working Capital	408.27	384.86	392.04	330.26	355.82
Book Value Per Share	1.67	1.43	1.31	1.18	1.10
Tangible Book Value	969.83	919.78	841.67	769.43	740.93
Tangible Book Value Per Share	1.51	1.42	1.30	1.17	1.09
Land	-	177.29	184.16	215.35	124.52
Buildings	-	6.94	6.92	6.83	6.98
Machinery	-	100.67	87.29	79.04	74.29