Sin Heng Heavy Machinery Limited (SGX:BKA)

Sin Heng Heavy Machinery Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	34.55	40.47	47.86	44.64	38.05	48.02
Short-Term Investments	-	0.03	0.04	0.33	1.06	0.13
Trading Asset Securities	-	-	-	-	1.8	1.8
Cash & Short-Term Investments	34.55	40.5	47.89	44.97	40.91	49.95
Cash Growth	-9.60%	-15.44%	6.51%	9.91%	-18.09%	52.70%
Accounts Receivable	9.56	11.43	13.81	11.74	9.45	8.37
Other Receivables	1.57	0.55	0.13	0.45	1.09	0.2
Receivables	11.13	11.98	13.94	12.19	10.54	8.57
Inventory	1.97	0.85	2.63	3.99	5.74	1.26
Prepaid Expenses	-	0.32	0.31	0.46	0.57	0.95
Other Current Assets	-	-	0	-	-	-
Total Current Assets	47.64	53.65	64.78	61.6	57.76	60.72
Property, Plant & Equipment	59.27	61.52	58.17	65.17	67.5	63.03
Long-Term Investments	1.6	1.61	1.46	1.05	0.43	0.35
Other Intangible Assets	1.3	1.3	1.3	0.01	0.01	0.01
Other Long-Term Assets	5.51	3.05	-	-	-	-
Total Assets	115.31	121.12	125.7	127.83	125.7	124.11

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	0.75	1.06	0.88	1.04	0.99	0.74
Accrued Expenses	-	3.01	3.5	4.25	2.72	2.53
Short-Term Debt	-	-	-	-	1.14	-
Current Portion of Leases	1.3	1.64	2.5	2.91	2.04	0.56
Current Income Taxes Payable	0.6	0.64	0.69	1.31	0.31	-
Other Current Liabilities	3.71	1.14	0.79	0.45	0.46	0.84
Total Current Liabilities	6.36	7.49	8.36	9.96	7.66	4.66
Long-Term Leases	4.21	4.87	3.31	5.81	6.23	3.94
Long-Term Deferred Tax Liabilities	6.78	6.86	6.5	5.86	7.06	6.71
Total Liabilities	17.35	19.22	18.16	21.63	20.96	15.31

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	41.85	41.85	41.85	41.85	41.85	41.85
Retained Earnings	67.79	71.82	77.59	76.81	72.78	74.8
Treasury Stock	-2.81	-2.81	-2.81	-2.34	-0.59	-0.59
Comprehensive Income & Other	-8.86	-8.95	-9.09	-10.11	-9.3	-7.26
Total Common Equity	97.96	101.91	107.54	106.2	104.74	108.8
Shareholders' Equity	97.96	101.91	107.54	106.2	104.74	108.8
Total Liabilities & Equity	115.31	121.12	125.7	127.83	125.7	124.11

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	5.51	6.5	5.81	8.72	9.41	4.5
Net Cash (Debt)	29.03	34	42.09	36.25	31.51	45.45
Net Cash Growth	-4.91%	-19.22%	16.11%	15.05%	-30.68%	65.49%
Net Cash Per Share	0.27	0.31	0.39	0.32	0.28	0.40
Filing Date Shares Outstanding	108.75	108.75	108.75	109.72	113.41	113.41
Total Common Shares Outstanding	108.75	108.75	108.75	109.72	113.41	113.41
Working Capital	41.28	46.16	56.42	51.64	50.1	56.06
Book Value Per Share	0.90	0.94	0.99	0.97	0.92	0.96
Tangible Book Value	96.66	100.61	106.24	106.19	104.73	108.79
Tangible Book Value Per Share	0.89	0.93	0.98	0.97	0.92	0.96
Land	-	0.49	0.47	0.45	3.3	3.51
Buildings	-	10.43	10.44	4.64	6.55	6.72
Machinery	-	74.06	70.81	80.56	95.92	95.97
Construction In Progress	-	-	-	5.45	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 19, 2026

Data Sources Report a data error