MindChamps PreSchool Limited (SGX: CNE)

MindChamps PreSchool 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	5.28	5.73	6.83	10.99	11.34	5.76
Short-Term Investments	-	4.47	2.8	3.64	4.24	4.59
Cash & Short-Term Investments	5.28	10.2	9.64	14.62	15.58	10.35
Cash Growth	24.51%	5.82%	-34.11%	-6.14%	50.47%	-73.25%
Accounts Receivable	15.93	5.84	9.11	8.39	8.05	7.4
Other Receivables	-	7.32	11.46	4.2	3.84	8.1
Receivables	15.93	13.16	20.58	12.59	11.88	15.5
Inventory	0.55	0.57	0.61	0.54	0.37	0.15
Prepaid Expenses	-	0.9	0.84	1.14	0.96	1.24
Total Current Assets	21.76	24.83	31.67	28.89	28.79	27.24
Property, Plant & Equipment	22.23	25.26	24.98	27.34	31.24	34.73
Long-Term Investments	9.09	6.34	1.16	0.15	0.02	0.31
Goodwill	71.08	71.21	75.09	89.3	92.55	86.71
Other Intangible Assets	1.66	1.92	0.23	0.61	0.8	0.97
Long-Term Accounts Receivable	5.55	4.12	2.18	2.74	1.84	2.39
Long-Term Deferred Tax Assets	1.69	1.7	2.03	1.77	1.76	1.32
Long-Term Deferred Charges	2.19	2.88	3.03	2.91	2.85	2.21
Total Assets	135.26	138.25	140.36	153.69	159.84	155.88
Accounts Payable	19.26	1.58	2.6	1.54	1.26	0.85
Accrued Expenses	-	9.2	5.48	6.49	6.64	6.49
Short-Term Debt	-	-	2	2	-	-
Current Portion of Long-Term Debt	7.46	7.42	10.84	9.37	5.79	10.64
Current Portion of Leases	5.11	5.47	6.86	7.78	8.99	8.25
Current Income Taxes Payable	0.5	0.65	0.06	0.37	0.39	1.04
Current Unearned Revenue	4.24	2.35	2.11	2.64	2.12	2.15
Other Current Liabilities	-	10.87	11.83	5.97	7.1	5.95
Total Current Liabilities	36.57	37.53	41.77	36.17	32.3	35.37
Long-Term Debt	8.97	10.21	12.74	26.18	33.37	30.7
Long-Term Leases	15.32	17.53	16.58	18.62	21.08	26.2
Long-Term Deferred Tax Liabilities	-	0.04	0.03	0.04	0.11	0.03
Other Long-Term Liabilities	0.83	0.8	0.94	0.98	0.98	0.94
Total Liabilities	61.69	66.11	72.06	81.98	87.84	93.23
Common Stock	49.53	49.53	49.3	49.3	49.3	49.3
Retained Earnings	33.08	31.72	26.29	23.25	20.84	17.66
Comprehensive Income & Other	-8.83	-8.86	-6.78	-1.23	1.79	-4.1
Total Common Equity	73.78	72.39	68.81	71.32	71.92	62.86
Minority Interest	-0.22	-0.25	-0.51	0.4	0.07	-0.22
Shareholders' Equity	73.57	72.14	68.3	71.71	72	62.64
Total Liabilities & Equity	135.26	138.25	140.36	153.69	159.84	155.88
Total Debt	36.86	40.63	49.02	63.95	69.24	75.78
Net Cash (Debt)	-31.57	-30.43	-39.39	-49.32	-53.66	-65.43
Net Cash Per Share	-0.13	-0.13	-0.16	-0.20	-0.22	-0.27
Filing Date Shares Outstanding	242.87	242.87	242.87	241.6	241.6	241.6
Total Common Shares Outstanding	242.87	242.87	241.6	241.6	241.6	241.6
Working Capital	-14.81	-12.71	-10.11	-7.28	-3.51	-8.13
Book Value Per Share	0.30	0.30	0.28	0.30	0.30	0.26
Tangible Book Value	1.04	-0.75	-6.5	-18.59	-21.43	-24.82
Tangible Book Value Per Share	0.00	-0.00	-0.03	-0.08	-0.09	-0.10
Machinery	-	5.27	5.07	5.03	4.72	3.49

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