BRC Asia Balance Sheet

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

Millions SGD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	203.12	191.37	184.62	154.57	82.97
Short-Term Investments	0.72	0.51	0.51	0.41	0.39
Cash & Short-Term Investments	203.85	191.88	185.13	154.98	83.36
Cash Growth	6.24%	3.65%	19.45%	85.93%	6.62%
Accounts Receivable	204	152.64	179.79	187.6	152.76
Other Receivables	0.79	0.51	0.84	0.03	2.9
Receivables	204.79	153.15	180.62	187.63	155.66
Inventory	316.06	377.45	407.09	445.77	466.17
Prepaid Expenses	51.68	39.53	42.61	24.46	8.59
Other Current Assets	0.09	-	1.01	1.12	0.97
Total Current Assets	776.46	762.01	816.47	813.97	714.75
Property, Plant & Equipment	127.24	110.93	117.64	128.36	143.9
Long-Term Investments	29.79	29.03	14.14	26.5	17.7
Long-Term Deferred Tax Assets	1.45	-	-	2.09	2.33
Other Long-Term Assets	1.99	2.05	4.12	2.19	6.03
Total Assets	936.92	904.02	952.36	973.11	884.72
Accounts Payable	63.97	81.85	48.93	11.9	50.66
Accrued Expenses	33.11	30.16	26.59	31.63	18.5
Short-Term Debt	196.88	219.79	349.25	397.75	343.84
Current Portion of Long-Term Debt	-	0.99	4.95	7.74	8.65
Current Portion of Leases	5.13	6.48	5.46	4.65	5.62
Current Income Taxes Payable	19.31	17.4	14.5	20.06	19.86
Current Unearned Revenue	41.19	20.44	19.73	9.74	2.81
Other Current Liabilities	21.36	21.25	26.07	35.49	46.1
Total Current Liabilities	380.95	398.37	495.49	518.96	496.05
Long-Term Debt	-	-	2.09	26.67	52.08
Long-Term Leases	13.34	18.47	18.92	21.18	25.58
Pension & Post-Retirement Benefits	1.25	0.05	0.04	0.09	0.18
Long-Term Deferred Tax Liabilities	10.2	7.85	7.32	6.29	6.53
Other Long-Term Liabilities	1.79	4.01	1.19	1.13	3.36
Total Liabilities	407.54	428.73	525.05	574.32	583.77
Common Stock	184.55	184.55	184.55	184.55	138.75
Retained Earnings	332.82	293.38	246.48	217.37	165.56
Treasury Stock	-1.11	-1.11	-1.11	-1.11	-1.11
Comprehensive Income & Other	-1.57	-1.54	-2.61	-2.03	-2.26
Total Common Equity	514.68	475.28	427.31	398.79	300.95
Minority Interest	14.69	-	-	-	-
Shareholders' Equity	529.38	475.28	427.31	398.79	300.95
Total Liabilities & Equity	936.92	904.02	952.36	973.11	884.72
Total Debt	215.35	245.73	380.68	457.98	435.77
Net Cash (Debt)	-11.5	-53.85	-195.55	-303	-352.41
Net Cash Per Share	-0.04	-0.20	-0.71	-1.11	-1.47
Filing Date Shares Outstanding	274.35	274.35	274.35	274.35	274.35
Total Common Shares Outstanding	274.35	274.35	274.35	274.35	243.34
Working Capital	395.51	363.64	320.98	295.01	218.71
Book Value Per Share	1.88	1.73	1.56	1.45	1.24
Tangible Book Value	514.68	475.28	427.31	398.79	300.95
Tangible Book Value Per Share	1.88	1.73	1.56	1.45	1.24
Land	102.44	76.38	75.76	74.14	74.54
Machinery	156.56	149.82	147.15	146.27	146.66
Construction In Progress	1.59	0.43	-	1.54	0.06
Order Backlog	1,900	-	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.