Best World International Limited (SGX: CGN)

Best World 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	571.12	608.07	484.83	474.83	334.03	240.07
Short-Term Investments	-	-	0.27	0.27	-	0.54
Trading Asset Securities	14.71	14.63	13.45	14.2	12.63	12.31
Cash & Short-Term Investments	585.83	622.69	498.55	489.3	346.67	252.92
Cash Growth	22.02%	24.90%	1.89%	41.14%	37.07%	22.35%
Accounts Receivable	10.39	1.28	1.16	0.61	3.39	9.85
Other Receivables	1.41	6.59	7.6	3.67	1.37	2.91
Receivables	11.79	7.87	8.76	4.28	4.76	12.76
Inventory	81.87	63.66	53.29	88.28	102.79	103.7
Prepaid Expenses	-	8.49	11.53	8.61	6.18	10.61
Other Current Assets	28.59	12.36	19.87	14.08	11.06	11.76
Total Current Assets	708.09	715.07	592	604.54	471.45	391.74
Property, Plant & Equipment	98.63	99.89	94.6	78.7	42.27	34.95
Long-Term Investments	28.74	28.41	32.28	49.26	59.51	5.95
Goodwill	-	0.69	0.69	0.69	0.69	0.69
Other Intangible Assets	8.26	7.69	7.99	8.33	8.23	8.48
Long-Term Deferred Tax Assets	14.74	12.07	11.46	22.14	27.14	13.66
Other Long-Term Assets	1.05	1.05	1.07	1.09	1.11	2.13
Total Assets	859.5	864.87	740.09	764.76	610.39	457.6
Accounts Payable	5.42	5.5	6.61	9.07	4.55	10.33
Accrued Expenses	38.1	85.79	84.4	90.03	90.03	59.35
Short-Term Debt	19	15	-	-	-	-
Current Portion of Leases	4.96	5.19	5.15	3.75	3.73	3.89
Current Income Taxes Payable	29.97	31.69	19.97	26.41	39.48	18.41
Current Unearned Revenue	6.95	7.67	7.17	1.69	7.79	44.61
Other Current Liabilities	72.12	82.17	95.33	86.61	50.04	70.07
Total Current Liabilities	176.52	233	218.63	217.55	195.62	206.66
Long-Term Leases	15.51	17.34	15.5	10.32	6.36	8.85
Long-Term Deferred Tax Liabilities	9.94	10	9.8	12.35	8.3	5.44
Other Long-Term Liabilities	14.49	14.23	12.51	18.8	55.92	-
Total Liabilities	216.46	274.57	256.44	259.01	266.2	220.94
Common Stock	20.62	20.62	20.62	20.62	20.62	20.62
Retained Earnings	649.11	595.98	485.62	491.11	337.42	229.42
Treasury Stock	-18.28	-18.28	-18.28	-10.59	-10.59	-10.59
Comprehensive Income & Other	-6.26	-5.62	-1.79	7.26	-0.68	-0.86
Total Common Equity	645.19	592.7	486.17	508.4	346.76	238.58
Minority Interest	-2.15	-2.4	-2.52	-2.65	-2.57	-1.92
Shareholders' Equity	643.04	590.3	483.65	505.75	344.19	236.66
Total Liabilities & Equity	859.5	864.87	740.09	764.76	610.39	457.6
Total Debt	39.47	37.53	20.66	14.06	10.09	12.74
Net Cash (Debt)	546.36	585.16	477.89	475.24	336.57	240.18
Net Cash Growth	21.21%	22.45%	0.56%	41.20%	40.14%	17.35%
Net Cash Per Share	1.27	1.35	1.01	0.87	0.62	0.44
Filing Date Shares Outstanding	427.92	430.45	434.79	440.72	544.1	544.1
Total Common Shares Outstanding	427.92	430.45	436.12	544.1	544.1	544.1
Working Capital	531.56	482.07	373.37	386.99	275.83	185.09
Book Value Per Share	1.51	1.38	1.11	0.93	0.64	0.44
Tangible Book Value	636.93	584.32	477.48	499.38	337.84	229.41
Tangible Book Value Per Share	1.49	1.36	1.09	0.92	0.62	0.42
Land	-	0.05	0.05	0.05	0.05	0.05
Buildings	-	40.46	40.46	0.65	0.66	0.66
Machinery	-	54.66	33.81	18.51	19.41	17.54
Construction In Progress	-	3.11	14.32	57.8	24.22	14.23

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