Penguin International Limited (SGX: BTM)

Penguin International 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	17.83	20.02	12.53	18.78	35.78	25.02
Short-Term Investments	7.46	7.67	3.8	2.8	4.73	35.48
Cash & Short-Term Investments	25.29	27.69	16.32	21.58	40.5	60.5
Cash Growth	-15.60%	69.67%	-24.37%	-46.72%	-33.06%	40.63%
Accounts Receivable	49.75	46.55	25.73	26.95	11.82	16.41
Other Receivables	5.31	18.97	4.2	2.76	2.34	1.69
Receivables	55.05	66.65	31.55	33.28	17.75	22.23
Inventory	84.4	61.43	68.59	46.26	57.34	42.01
Prepaid Expenses	5.12	2.35	0.75	0.82	0.41	0.58
Other Current Assets	16.96	15.35	12.82	11.67	6.23	15.37
Total Current Assets	186.82	173.48	130.03	113.6	122.24	140.69
Property, Plant & Equipment	181.13	171.78	160.91	116.98	109.44	84.43
Long-Term Investments	15.06	12.39	9.96	6.56	3.16	5.16
Goodwill	0.08	0.08	0.08	0.08	0.08	0.08
Long-Term Accounts Receivable	10.59	12.82	13.81	18.1	-	-
Total Assets	395.69	373.26	318.46	256.82	237.25	230.47
Accounts Payable	16.67	9.14	31.66	11.85	18.77	16.04
Accrued Expenses	29.71	33.82	31.72	13.66	13.86	20.9
Current Portion of Long-Term Debt	15.45	12.76	7.99	6.6	0.96	0.08
Current Portion of Leases	1.21	0.9	0.68	0.83	1.35	1.29
Current Income Taxes Payable	3.11	3.19	2.44	1.8	2.21	1.43
Current Unearned Revenue	69.24	46.9	9.39	2.72	1.28	1.05
Other Current Liabilities	4.65	7.18	6.47	8.58	8.94	17.16
Total Current Liabilities	140.03	113.88	90.36	46.04	47.35	57.95
Long-Term Debt	27.49	31.66	15.9	8.63	3.5	-
Long-Term Leases	7.67	7.95	7.01	7.37	7.78	1.03
Long-Term Deferred Tax Liabilities	7.4	6.19	4.84	2.74	2.22	2.08
Other Long-Term Liabilities	2.18	2.08	2.08	-	1.6	1.6
Total Liabilities	184.76	161.85	120.35	64.93	62.62	62.78
Common Stock	94.94	94.94	94.94	94.94	94.94	94.94
Retained Earnings	117.61	122.25	110.46	104.86	92.19	82.83
Comprehensive Income & Other	-1.61	-5.78	-7.29	-7.91	-12.49	-10.08
Total Common Equity	210.94	211.41	198.11	191.89	174.64	167.7
Minority Interest	-0.01	-0.01	-0.01	-0.01	-0	-0
Shareholders' Equity	210.93	211.4	198.1	191.88	174.64	167.69
Total Liabilities & Equity	395.69	373.26	318.46	256.82	237.25	230.47
Total Debt	51.81	53.26	31.58	23.43	13.59	2.41
Net Cash (Debt)	-26.52	-25.57	-15.26	-1.85	26.91	58.1
Net Cash Growth	-	-	-	-	-53.68%	38.53%
Net Cash Per Share	-0.12	-0.12	-0.07	-0.01	0.12	0.26
Filing Date Shares Outstanding	220.17	220.17	220.17	220.17	220.17	220.17
Total Common Shares Outstanding	220.17	220.17	220.17	220.17	220.17	220.17
Working Capital	46.8	59.6	39.67	67.56	74.88	82.74
Book Value Per Share	0.96	0.96	0.90	0.87	0.79	0.76
Tangible Book Value	210.86	211.33	198.03	191.81	174.56	167.62
Tangible Book Value Per Share	0.96	0.96	0.90	0.87	0.79	0.76
Buildings	-	35.58	34.37	36.53	32.55	30.62
Machinery	-	193.19	165.59	132.08	110.82	109.73
Construction In Progress	-	0.16	12.24	7.42	20.07	2.78

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