Penguin International Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	31	26.66	20.02	12.53	18.78
Short-Term Investments	8.18	8.66	7.67	3.8	2.8
Cash & Short-Term Investments	39.18	35.32	27.69	16.32	21.58
Cash Growth	10.92%	27.56%	69.67%	-24.37%	-46.72%
Accounts Receivable	49.99	64.05	46.55	25.73	26.95
Other Receivables	9.64	7.85	18.97	4.2	2.76
Receivables	59.62	71.9	66.65	31.55	33.28
Inventory	80.15	69.86	61.43	68.59	46.26
Prepaid Expenses	4.21	3.27	2.35	0.75	0.82
Other Current Assets	24.02	22.8	15.35	12.82	11.67
Total Current Assets	207.18	203.15	173.48	130.03	113.6
Property, Plant & Equipment	212.44	181.62	171.78	160.91	116.98
Long-Term Investments	40.8	13.11	12.39	9.96	6.56
Goodwill	0.08	0.08	0.08	0.08	0.08
Long-Term Accounts Receivable	2.06	7.97	12.82	13.81	18.1
Total Assets	465.02	407.21	373.26	318.46	256.82
Accounts Payable	29.23	11.58	9.14	31.66	11.85
Accrued Expenses	30.43	30.1	33.82	31.72	13.66
Current Portion of Long-Term Debt	20.24	14.03	12.76	7.99	6.6
Current Portion of Leases	1.89	1.58	0.9	0.68	0.83
Current Income Taxes Payable	7.41	6.98	3.19	2.44	1.8
Current Unearned Revenue	28.02	41.59	51.66	9.39	2.72
Other Current Liabilities	5.96	4.12	2.42	6.47	8.58
Total Current Liabilities	123.17	109.99	113.88	90.36	46.04
Long-Term Debt	34.67	36.46	31.66	15.9	8.63
Long-Term Leases	6.83	7.7	7.95	7.01	7.37
Pension & Post-Retirement Benefits	-	-	0.1	0.16	0.15
Long-Term Deferred Tax Liabilities	9	8.21	6.19	4.84	2.74
Other Long-Term Liabilities	2.2	2.17	2.08	2.08	-
Total Liabilities	175.87	164.52	161.85	120.35	64.93
Common Stock	94.94	94.94	94.94	94.94	94.94
Retained Earnings	175.06	150.25	122.25	110.46	104.86
Comprehensive Income & Other	19.15	-2.49	-5.78	-7.29	-7.91
Total Common Equity	289.16	242.7	211.41	198.11	191.89
Minority Interest	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	289.15	242.69	211.4	198.1	191.88
Total Liabilities & Equity	465.02	407.21	373.26	318.46	256.82
Total Debt	63.63	59.77	53.26	31.58	23.43
Net Cash (Debt)	-24.45	-24.45	-25.57	-15.26	-1.85
Net Cash Per Share	-0.11	-0.11	-0.12	-0.07	-0.01
Filing Date Shares Outstanding	220.17	220.17	220.17	220.17	220.17
Total Common Shares Outstanding	220.17	220.17	220.17	220.17	220.17
Working Capital	84.01	93.16	59.6	39.67	67.56
Book Value Per Share	1.31	1.10	0.96	0.90	0.87
Tangible Book Value	289.08	242.62	211.33	198.03	191.81
Tangible Book Value Per Share	1.31	1.10	0.96	0.90	0.87
Buildings	-	-	35.58	34.37	36.53
Machinery	-	-	193.19	165.59	132.08
Construction In Progress	-	-	0.16	12.24	7.42

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.