Global Testing Corporation Limited (SGX:AYN)

SGX:AYN Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	18.43	24.96	17.31	11	17.78	11.71
Short-Term Investments	-	-	3	9.02	-	-
Cash & Short-Term Investments	18.43	24.96	20.31	20.01	17.78	11.71
Cash Growth	-14.93%	22.90%	1.47%	12.53%	51.91%	105.98%
Accounts Receivable	11.76	9.66	9.67	7.52	8.03	9.54
Other Receivables	0.63	0.26	0.43	0.25	0.12	0.03
Receivables	12.39	9.92	10.11	7.78	8.15	9.58
Prepaid Expenses	-	0.37	0.44	0.43	0.42	0.73
Total Current Assets	30.82	35.25	30.85	28.22	26.35	22.01
Property, Plant & Equipment	29.09	28.12	26.41	26.05	25.34	23.61
Long-Term Investments	4.95	-	-	-	-	-
Other Intangible Assets	-	0.01	0.16	0.35	0.55	0.65
Long-Term Deferred Tax Assets	0.49	0.48	0.79	0.79	1.39	2.03
Other Long-Term Assets	0.77	0.75	0.66	0.77	0.49	0.47
Total Assets	66.12	64.61	58.87	56.17	54.11	48.77

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.52	2.22	2.34	2.68	2.41	2.23
Accrued Expenses	-	7.27	6.31	5.69	5.57	5.69
Current Portion of Leases	0.17	0.06	0.06	0.07	0.14	0.69
Current Income Taxes Payable	1.4	1.19	0.36	0.41	0.61	0.36
Current Unearned Revenue	-	-	0.01	0.01	-	0.39
Other Current Liabilities	9.09	2.46	1.33	2	0.97	0.86
Total Current Liabilities	13.19	13.19	10.39	10.85	9.7	10.21
Long-Term Leases	0.44	0.02	0.05	0.11	0.03	0.09
Long-Term Deferred Tax Liabilities	0.13	0.12	0.15	0.03	0.02	0.01
Total Liabilities	13.75	13.32	10.59	10.99	9.75	10.3

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	26.69	27.74	29.38	30.81	33.64	33.64
Retained Earnings	26.45	24.31	20.39	15.16	11.74	5.58
Treasury Stock	-	-	-0.72	-0.02	-0.26	-
Comprehensive Income & Other	-0.76	-0.76	-0.76	-0.76	-0.76	-0.76
Shareholders' Equity	52.38	51.29	48.28	45.19	44.36	38.46
Total Liabilities & Equity	66.12	64.61	58.87	56.17	54.11	48.77

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.61	0.08	0.11	0.18	0.17	0.77
Net Cash (Debt)	17.82	24.88	20.2	19.83	17.62	10.93
Net Cash Growth	-17.43%	23.15%	1.85%	12.57%	61.13%	186.53%
Net Cash Per Share	0.53	0.74	0.59	0.57	0.50	0.31
Filing Date Shares Outstanding	33.34	33.35	33.49	34.83	34.91	35.2
Total Common Shares Outstanding	33.34	33.35	33.7	34.89	34.91	35.2
Working Capital	17.64	22.06	20.46	17.37	16.65	11.8
Book Value Per Share	1.57	1.54	1.43	1.30	1.27	1.09
Tangible Book Value	52.38	51.28	48.12	44.84	43.81	37.82
Tangible Book Value Per Share	1.57	1.54	1.43	1.29	1.25	1.07
Land	-	7.8	7.8	7.8	7.8	7.8
Buildings	-	3.51	3.51	3.51	3.51	3.51
Machinery	-	297.89	291.32	285.04	278.3	271.03
Construction In Progress	-	0.06	0.07	0.58	0.31	0.36

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 19, 2026

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