Beng Kuang Marine Limited (SGX: BEZ)

Beng Kuang Marine Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	19.29	12.19	6.71	7.04	4.37	4.44
Short-Term Investments	0.39	0.79	0.96	0.57	0.52	-
Cash & Short-Term Investments	19.67	12.98	7.67	7.61	4.88	4.44
Cash Growth	179.99%	69.19%	0.80%	55.79%	10.14%	-14.90%
Accounts Receivable	35.19	30.32	23.26	23.01	23.68	30.82
Other Receivables	0.06	0.51	0.28	3.4	3.97	-
Receivables	35.26	30.82	23.54	26.41	27.65	30.82
Inventory	1.18	1.99	3.43	3.51	4.06	5.05
Prepaid Expenses	0.57	0.29	0.4	0.5	0.5	-
Other Current Assets	-	2.74	-	-	-	-
Total Current Assets	56.68	48.82	35.04	38.04	37.09	40.31
Property, Plant & Equipment	11.17	13.84	21.67	40.38	55.37	72.33
Goodwill	-	-	-	0.06	0.06	0.06
Long-Term Accounts Receivable	-	-	-	-	-	2.47
Long-Term Deferred Tax Assets	0.34	0.34	0.68	0.96	0.88	0.76
Total Assets	69.78	63	57.39	79.43	93.41	115.93
Accounts Payable	7.1	7.09	9.34	11.8	7.85	26.62
Accrued Expenses	19.92	14.75	11.46	9.21	10.26	-
Short-Term Debt	0.13	2.33	5.42	3.63	4.07	3.98
Current Portion of Long-Term Debt	6.34	9.4	10.93	14.59	14.24	16.03
Current Portion of Leases	1.19	1.21	1.14	0.91	2.39	2.3
Current Income Taxes Payable	3.77	2.3	1.47	1.13	0.44	0.38
Current Unearned Revenue	0.1	0.05	0.02	0.46	0.44	0.43
Other Current Liabilities	5.68	10.37	7.64	11.61	10.96	-
Total Current Liabilities	44.22	47.49	47.41	53.33	50.65	49.74
Long-Term Debt	0.2	0.31	4.19	6.18	6.91	7.91
Long-Term Leases	0.84	1.23	0.8	0.45	2.19	4.14
Long-Term Deferred Tax Liabilities	0.01	0.01	0.01	0.02	0.03	0.02
Other Long-Term Liabilities	0.96	2.12	-	0.62	1.44	1.41
Total Liabilities	46.23	51.15	52.41	60.59	61.21	63.22
Common Stock	54.12	54.12	54.12	54.12	49.65	49.65
Retained Earnings	-34.07	-42.64	-46.06	-24.23	-11	4.39
Comprehensive Income & Other	-2.13	-1.95	-1.92	-2.04	-1.9	-1.61
Total Common Equity	17.92	9.54	6.14	27.86	36.75	52.43
Minority Interest	5.63	2.31	-1.17	-9.01	-4.55	0.28
Shareholders' Equity	23.55	11.85	4.98	18.84	32.2	52.71
Total Liabilities & Equity	69.78	63	57.39	79.43	93.41	115.93
Total Debt	8.69	14.48	22.47	25.75	29.79	34.36
Net Cash (Debt)	10.98	-1.5	-14.8	-18.14	-24.9	-29.92
Net Cash Per Share	0.06	-0.01	-0.07	-0.12	-0.18	-0.22
Filing Date Shares Outstanding	199.21	199.21	199.21	199.21	135.01	135.01
Total Common Shares Outstanding	199.21	199.21	199.21	199.21	135.01	135.01
Working Capital	12.46	1.33	-12.37	-15.3	-13.56	-9.44
Book Value Per Share	0.09	0.05	0.03	0.14	0.27	0.39
Tangible Book Value	17.92	9.54	6.14	27.79	36.68	52.37
Tangible Book Value Per Share	0.09	0.05	0.03	0.14	0.27	0.39
Land	-	0.89	2.22	2.22	2.22	2.22
Buildings	-	9.53	11.77	19.02	19.8	14.07
Machinery	-	27.25	32.19	78.79	78.64	80.51
Construction In Progress	-	0.2	-	0.04	0.04	0.04
Leasehold Improvements	-	2.1	2.87	0.41	0.36	0.7

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