Global Testing Corporation Limited (SGX:AYN)

SGX:AYN Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	17.31	11	17.78	11.71	5.68
Short-Term Investments	3	9.02	-	-	-
Cash & Short-Term Investments	20.31	20.01	17.78	11.71	5.68
Cash Growth	1.47%	12.53%	51.91%	105.98%	58.74%
Accounts Receivable	9.67	7.52	8.03	9.54	4.84
Other Receivables	0.87	0.25	0.12	0.03	0.13
Receivables	10.54	7.78	8.15	9.58	4.97
Prepaid Expenses	-	0.43	0.42	0.73	0.29
Total Current Assets	30.85	28.22	26.35	22.01	10.94
Property, Plant & Equipment	26.57	26.05	25.34	23.61	24.62
Other Intangible Assets	-	0.35	0.55	0.65	0.46
Long-Term Deferred Tax Assets	0.79	0.79	1.39	2.03	-
Other Long-Term Assets	0.66	0.77	0.49	0.47	0.49
Total Assets	58.87	56.17	54.11	48.77	36.51
Accounts Payable	2.34	2.68	2.41	2.23	0.61
Accrued Expenses	-	5.69	5.57	5.69	4.32
Current Portion of Leases	0.06	0.07	0.14	0.69	1.43
Current Income Taxes Payable	0.36	0.41	0.61	0.36	-
Current Unearned Revenue	-	0.01	-	0.39	-
Other Current Liabilities	7.64	2	0.97	0.86	0.61
Total Current Liabilities	10.39	10.85	9.7	10.21	6.97
Long-Term Leases	0.05	0.11	0.03	0.09	0.44
Long-Term Deferred Tax Liabilities	0.15	0.03	0.02	0.01	0.01
Total Liabilities	10.59	10.99	9.75	10.3	7.41
Common Stock	29.38	30.81	33.64	33.64	33.64
Retained Earnings	20.39	15.16	11.74	5.58	-3.78
Treasury Stock	-0.72	-0.02	-0.26	-	-
Comprehensive Income & Other	-0.76	-0.76	-0.76	-0.76	-0.76
Shareholders' Equity	48.28	45.19	44.36	38.46	29.1
Total Liabilities & Equity	58.87	56.17	54.11	48.77	36.51
Total Debt	0.11	0.18	0.17	0.77	1.87
Net Cash (Debt)	20.2	19.83	17.62	10.93	3.82
Net Cash Growth	1.85%	12.57%	61.13%	186.53%	124.21%
Net Cash Per Share	0.59	0.57	0.50	0.31	0.11
Filing Date Shares Outstanding	33.7	34.83	34.91	35.2	35.2
Total Common Shares Outstanding	33.7	34.89	34.91	35.2	35.2
Working Capital	20.46	17.37	16.65	11.8	3.98
Book Value Per Share	1.43	1.30	1.27	1.09	0.83
Tangible Book Value	48.28	44.84	43.81	37.82	28.64
Tangible Book Value Per Share	1.43	1.29	1.25	1.07	0.81
Land	-	7.8	7.8	7.8	7.8
Buildings	-	3.51	3.51	3.51	3.51
Machinery	-	285.04	278.3	271.03	265.14
Construction In Progress	-	0.58	0.31	0.36	0.32

Updated Feb 24, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.