Tye Soon Limited (SGX: BFU)

Tye Soon 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	14.82	13.21	18.28	14.79	21.13	17.55
Short-Term Investments	-	2.3	1.78	1.34	1.28	1.67
Cash & Short-Term Investments	14.82	15.51	20.07	16.13	22.41	19.21
Cash Growth	-6.08%	-22.68%	24.43%	-28.02%	16.62%	20.95%
Accounts Receivable	33.23	31.35	29.88	27.69	25.97	29.18
Other Receivables	4.86	1.84	1.91	1.86	1.08	1.87
Receivables	38.09	33.19	31.79	29.55	27.05	31.04
Inventory	116.63	118.86	112.76	98.39	100.31	103.44
Prepaid Expenses	0.36	0.41	0.39	0.37	0.34	0.52
Total Current Assets	169.9	167.97	165.01	144.44	150.1	154.22
Property, Plant & Equipment	8.16	9.14	10.37	6.65	8.32	8.69
Long-Term Investments	1.02	1.02	1.02	1.02	1	0.95
Goodwill	0.09	0.09	0.09	0.1	0.1	0.09
Long-Term Deferred Tax Assets	1.79	1.83	1.96	1.74	1.53	1.34
Total Assets	180.95	180.04	178.44	153.94	161.05	165.29
Accounts Payable	30.42	27.85	31.19	17.67	23.71	19.85
Accrued Expenses	-	6.25	6.19	5.56	5.34	4.71
Short-Term Debt	40.35	43.28	40.82	43.46	42.84	43.69
Current Portion of Long-Term Debt	37.52	28.9	24.17	15.78	18.61	34.08
Current Portion of Leases	3.84	4.02	3.68	2.91	3.8	3.61
Current Income Taxes Payable	0.39	0.38	0.56	1.1	0.79	0.16
Current Unearned Revenue	2	1.44	2.02	1.8	1.37	1.04
Other Current Liabilities	-	1.03	0.88	0.65	0.56	0.95
Total Current Liabilities	114.52	113.15	109.51	88.92	97.02	108.09
Long-Term Debt	0.33	0.93	2.1	3.25	4.37	-
Long-Term Leases	3.31	4.15	5.67	2.92	3.7	3.9
Long-Term Deferred Tax Liabilities	0.01	0.01	0.02	0.02	0.02	0.03
Total Liabilities	118.27	118.35	118.06	96.38	106.13	112.79
Common Stock	38.06	38.06	38.06	38.06	38.06	38.06
Retained Earnings	32.99	31.38	28.28	23.08	19.04	17.97
Comprensive Income & Other	-9.05	-8.4	-6.58	-4.09	-2.62	-3.93
Total Common Equity	62	61.04	59.76	57.04	54.47	52.1
Minority Interest	0.68	0.65	0.62	0.52	0.45	0.4
Shareholders' Equity	62.68	61.69	60.38	57.57	54.92	52.5
Total Liabilities & Equity	180.95	180.04	178.44	153.94	161.05	165.29
Total Debt	85.34	81.28	76.44	68.31	73.32	85.28
Net Cash (Debt)	-70.52	-65.76	-56.37	-52.19	-50.91	-66.07
Net Cash Per Share	-0.81	-0.75	-0.65	-0.60	-0.58	-0.76
Filing Date Shares Outstanding	87.27	87.27	87.27	87.27	87.27	87.27
Total Common Shares Outstanding	87.27	87.27	87.27	87.27	87.27	87.27
Working Capital	55.38	54.81	55.5	55.51	53.09	46.13
Book Value Per Share	0.71	0.70	0.68	0.65	0.62	0.60
Tangible Book Value	61.91	60.95	59.67	56.95	54.37	52
Tangible Book Value Per Share	0.71	0.70	0.68	0.65	0.62	0.60
Machinery	-	5.16	5.3	7.91	7.83	7.6

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