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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	203.12	191.37	184.62	154.57	82.97	Upgrade
Short-Term Investments	0.72	0.51	0.51	0.41	0.39	Upgrade
Cash & Short-Term Investments	203.85	191.88	185.13	154.98	83.36	Upgrade
Cash Growth	6.24%	3.65%	19.45%	85.93%	6.62%	Upgrade
Accounts Receivable	204	152.64	179.79	187.6	152.76	Upgrade
Other Receivables	0.73	0.51	0.84	0.03	2.9	Upgrade
Receivables	204.72	153.15	180.62	187.63	155.66	Upgrade
Inventory	316.06	377.45	407.09	445.77	466.17	Upgrade
Prepaid Expenses	51.68	39.53	42.61	24.46	8.59	Upgrade
Other Current Assets	0.15	-	1.01	1.12	0.97	Upgrade
Total Current Assets	776.46	762.01	816.47	813.97	714.75	Upgrade
Property, Plant & Equipment	127.24	110.93	117.64	128.36	143.9	Upgrade
Long-Term Investments	29.79	29.03	14.14	26.5	17.7	Upgrade
Long-Term Deferred Tax Assets	1.45	-	-	2.09	2.33	Upgrade
Other Long-Term Assets	1.99	2.05	4.12	2.19	6.03	Upgrade
Total Assets	936.92	904.02	952.36	973.11	884.72	Upgrade
Accounts Payable	113.46	81.85	48.93	11.9	50.66	Upgrade
Accrued Expenses	0.08	30.16	26.59	31.63	18.5	Upgrade
Short-Term Debt	196.88	219.79	349.25	397.75	343.84	Upgrade
Current Portion of Long-Term Debt	-	0.99	4.95	7.74	8.65	Upgrade
Current Portion of Leases	5.13	6.48	5.46	4.65	5.62	Upgrade
Current Income Taxes Payable	19.31	17.4	14.5	20.06	19.86	Upgrade
Current Unearned Revenue	41.19	20.44	19.73	9.74	2.81	Upgrade
Other Current Liabilities	4.9	21.25	26.07	35.49	46.1	Upgrade
Total Current Liabilities	380.95	398.37	495.49	518.96	496.05	Upgrade
Long-Term Debt	-	-	2.09	26.67	52.08	Upgrade
Long-Term Leases	13.34	18.47	18.92	21.18	25.58	Upgrade
Pension & Post-Retirement Benefits	1.25	0.05	0.04	0.09	0.18	Upgrade
Long-Term Deferred Tax Liabilities	10.2	7.85	7.32	6.29	6.53	Upgrade
Other Long-Term Liabilities	1.79	4.01	1.19	1.13	3.36	Upgrade
Total Liabilities	407.54	428.73	525.05	574.32	583.77	Upgrade
Common Stock	184.55	184.55	184.55	184.55	138.75	Upgrade
Retained Earnings	332.82	293.38	246.48	217.37	165.56	Upgrade
Treasury Stock	-1.11	-1.11	-1.11	-1.11	-1.11	Upgrade
Comprehensive Income & Other	-1.57	-1.54	-2.61	-2.03	-2.26	Upgrade
Total Common Equity	514.68	475.28	427.31	398.79	300.95	Upgrade
Minority Interest	14.69	-	-	-	-	Upgrade
Shareholders' Equity	529.38	475.28	427.31	398.79	300.95	Upgrade
Total Liabilities & Equity	936.92	904.02	952.36	973.11	884.72	Upgrade
Total Debt	215.35	245.73	380.68	457.98	435.77	Upgrade
Net Cash (Debt)	-11.5	-53.85	-195.55	-303	-352.41	Upgrade
Net Cash Per Share	-0.04	-0.20	-0.71	-1.11	-1.47	Upgrade
Filing Date Shares Outstanding	274.35	274.35	274.35	274.35	274.35	Upgrade
Total Common Shares Outstanding	274.35	274.35	274.35	274.35	243.34	Upgrade
Working Capital	395.51	363.64	320.98	295.01	218.71	Upgrade
Book Value Per Share	1.88	1.73	1.56	1.45	1.24	Upgrade
Tangible Book Value	514.68	475.28	427.31	398.79	300.95	Upgrade
Tangible Book Value Per Share	1.88	1.73	1.56	1.45	1.24	Upgrade
Land	-	76.38	75.76	74.14	74.54	Upgrade
Machinery	-	149.82	147.15	146.27	146.66	Upgrade
Construction In Progress	-	0.43	-	1.54	0.06	Upgrade
Order Backlog	1,900	1,400	-	-	-	Upgrade

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