PNE Industries Ltd (SGX: BDA)

PNE Industries Balance Sheet

Financials in millions SGD. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	28.73	28.19	31.11	38.74	43.18	41.46
Short-Term Investments	-	0.29	0.3	0.29	0.23	0.22
Cash & Short-Term Investments	28.73	28.49	31.41	39.03	43.42	41.68
Cash Growth	-18.76%	-9.32%	-19.51%	-10.11%	4.16%	12.91%
Accounts Receivable	19.63	20.28	23.07	20.63	33.14	32.09
Other Receivables	1.13	0.47	0.53	0.53	0.34	0.36
Receivables	20.76	20.76	23.6	21.16	33.47	32.45
Inventory	20.32	23.24	22.63	23.12	17.33	20.06
Prepaid Expenses	-	0.73	0.43	0.76	0.56	0.46
Other Current Assets	-	-	0.21	-	-	-
Total Current Assets	69.81	73.21	78.29	84.08	94.78	94.65
Property, Plant & Equipment	6.58	6.77	8.95	10.03	7.32	6.55
Long-Term Investments	1.88	1.94	2.3	0.7	0.98	2.35
Long-Term Deferred Tax Assets	0.56	0.55	0.18	0.44	0.4	0.19
Total Assets	78.83	82.47	89.71	95.25	103.47	103.75
Accounts Payable	8.04	7.6	8.13	12.78	16.3	15.73
Accrued Expenses	1.8	2.03	1.96	2.44	2.82	3.15
Current Portion of Leases	0.67	0.73	0.84	0.78	0.59	-
Current Income Taxes Payable	0.17	0.09	0.25	0.66	1.73	1.2
Current Unearned Revenue	-	1.51	1.2	0.55	0.48	-
Total Current Liabilities	10.69	11.95	12.38	17.2	21.93	20.07
Long-Term Leases	0.89	1.21	2.1	2.99	0.01	-
Long-Term Deferred Tax Liabilities	-	0	0	0.04	0.04	0.05
Total Liabilities	11.58	13.16	14.48	20.23	21.97	20.12
Common Stock	36.99	36.99	36.99	36.99	36.99	36.99
Retained Earnings	33.62	35.11	37.71	38.31	44.96	46.44
Comprehensive Income & Other	-3.36	-2.79	0.53	-0.28	-0.45	0.19
Shareholders' Equity	67.25	69.31	75.23	75.01	81.5	83.63
Total Liabilities & Equity	78.83	82.47	89.71	95.25	103.47	103.75
Total Debt	1.56	1.94	2.93	3.77	0.6	-
Net Cash (Debt)	27.17	26.55	28.48	35.26	42.82	41.68
Net Cash Growth	-17.52%	-6.79%	-19.22%	-17.66%	2.72%	12.91%
Net Cash Per Share	0.32	0.32	0.34	0.42	0.51	0.50
Filing Date Shares Outstanding	83.92	83.92	83.92	83.92	83.92	83.92
Total Common Shares Outstanding	83.92	83.92	83.92	83.92	83.92	83.92
Working Capital	59.12	61.26	65.9	66.87	72.85	74.58
Book Value Per Share	0.80	0.83	0.90	0.89	0.97	1.00
Tangible Book Value	67.25	69.31	75.23	75.01	81.5	83.63
Tangible Book Value Per Share	0.80	0.83	0.90	0.89	0.97	1.00
Land	-	0.25	0.27	0.28	0.28	2.08
Buildings	-	3.48	4.26	4.35	4.31	4.34
Machinery	-	11.82	13.21	12.85	13.44	12.44

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