Global Testing Corporation Limited (SGX: AYN)

SGX: AYN Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13.06	11	17.78	11.71	5.68	3.58
Short-Term Investments	4.5	9.02	-	-	-	-
Cash & Short-Term Investments	17.56	20.01	17.78	11.71	5.68	3.58
Cash Growth	3.46%	12.53%	51.91%	105.98%	58.74%	-28.94%
Accounts Receivable	8.42	7.52	8.03	9.54	4.84	4.5
Other Receivables	0.71	0.25	0.12	0.03	0.13	0.12
Receivables	9.13	7.78	8.15	9.58	4.97	4.63
Prepaid Expenses	-	0.43	0.42	0.73	0.29	0.28
Total Current Assets	26.68	28.22	26.35	22.01	10.94	8.49
Property, Plant & Equipment	26.94	26.05	25.34	23.61	24.62	27.79
Long-Term Investments	-	-	-	-	-	0.49
Other Intangible Assets	-	0.35	0.55	0.65	0.46	0.1
Long-Term Deferred Tax Assets	0.61	0.79	1.39	2.03	-	-
Other Long-Term Assets	0.59	0.77	0.49	0.47	0.49	0.43
Total Assets	54.83	56.17	54.11	48.77	36.51	37.29
Accounts Payable	1.96	2.68	2.41	2.23	0.61	0.96
Accrued Expenses	-	5.69	5.57	5.69	4.32	4.66
Current Portion of Leases	0.06	0.07	0.14	0.69	1.43	1.33
Current Income Taxes Payable	0.12	0.41	0.61	0.36	-	-
Current Unearned Revenue	-	0.01	-	0.39	-	-
Other Current Liabilities	8.07	2	0.97	0.86	0.61	1.08
Total Current Liabilities	10.21	10.85	9.7	10.21	6.97	8.03
Long-Term Leases	0.07	0.11	0.03	0.09	0.44	0.55
Long-Term Deferred Tax Liabilities	0.1	0.03	0.02	0.01	0.01	0
Total Liabilities	10.39	10.99	9.75	10.3	7.41	8.59
Common Stock	29.38	30.81	33.64	33.64	33.64	33.64
Retained Earnings	16.07	15.16	11.74	5.58	-3.78	-4.18
Treasury Stock	-0.24	-0.02	-0.26	-	-	-
Comprehensive Income & Other	-0.76	-0.76	-0.76	-0.76	-0.76	-0.76
Shareholders' Equity	44.44	45.19	44.36	38.46	29.1	28.7
Total Liabilities & Equity	54.83	56.17	54.11	48.77	36.51	37.29
Total Debt	0.13	0.18	0.17	0.77	1.87	1.88
Net Cash (Debt)	17.42	19.83	17.62	10.93	3.82	1.7
Net Cash Growth	3.74%	12.57%	61.13%	186.53%	124.21%	-25.15%
Net Cash Per Share	0.50	0.57	0.50	0.31	0.11	0.05
Filing Date Shares Outstanding	34.36	34.83	34.91	35.2	35.2	35.2
Total Common Shares Outstanding	34.36	34.89	34.91	35.2	35.2	35.2
Working Capital	16.47	17.37	16.65	11.8	3.98	0.46
Book Value Per Share	1.29	1.30	1.27	1.09	0.83	0.82
Tangible Book Value	44.44	44.84	43.81	37.82	28.64	28.61
Tangible Book Value Per Share	1.29	1.29	1.25	1.07	0.81	0.81
Land	-	7.8	7.8	7.8	7.8	7.8
Buildings	-	3.51	3.51	3.51	3.51	3.51
Machinery	-	285.04	278.3	271.03	265.14	263.31
Construction In Progress	-	0.58	0.31	0.36	0.32	0.46

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