Frencken Group Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	148.49	159.2	142.63	166.99	192.6	174.45
Short-Term Investments	-	-	-	2.32	1.8	1.3
Cash & Short-Term Investments	148.49	159.2	142.63	169.3	194.4	175.75
Cash Growth	18.05%	11.62%	-15.75%	-12.91%	10.61%	38.26%
Accounts Receivable	134.01	137.77	171.19	123.21	123.31	98.66
Other Receivables	21.7	16.39	11.26	5.06	3.53	4.51
Receivables	155.71	154.16	182.45	129.11	127.84	104.76
Inventory	220.99	226.47	203.4	228.82	203.08	143.2
Prepaid Expenses	-	-	-	5.17	10.45	5.56
Total Current Assets	525.18	539.83	528.48	532.4	535.77	429.27
Property, Plant & Equipment	169.57	167.31	179.15	166.51	127.95	116.56
Long-Term Investments	2.01	2.01	2.01	2.01	2	3.24
Goodwill	20.49	20.35	20.49	20.4	18.02	9.94
Other Intangible Assets	0.31	0.36	0.06	0.11	0.16	0.18
Long-Term Deferred Tax Assets	1.43	1.49	1.36	1.43	1.49	1.44
Long-Term Deferred Charges	1.16	1.31	0.8	0.99	1.29	1.6
Other Long-Term Assets	2.23	2.49	2.94	1.36	1.49	1.57
Total Assets	722.38	735.14	735.29	725.21	688.15	563.79
Accounts Payable	86.41	94.5	124.8	108.31	121.89	80.1
Accrued Expenses	-	46.24	39.21	45.18	46.77	40.31
Short-Term Debt	76.73	85.65	90.54	106.94	94.57	66.69
Current Portion of Long-Term Debt	0.57	0.81	1.03	0.78	1.08	0.66
Current Portion of Leases	8.73	8.4	7.7	9.21	8.24	4.91
Current Income Taxes Payable	2.64	5.65	6.04	6.37	4.55	9.81
Current Unearned Revenue	0.01	0.01	0.01	0.02	-	0.48
Other Current Liabilities	47.79	9.71	12.92	13.14	11.28	8.73
Total Current Liabilities	222.87	250.96	282.24	289.96	288.37	211.68
Long-Term Debt	0.44	0.15	0.48	1.09	1.58	-
Long-Term Leases	43.93	38.55	42.28	32.42	13.98	9.72
Long-Term Unearned Revenue	0.05	0.05	0.06	0.08	-	-
Pension & Post-Retirement Benefits	0.65	0.58	0.43	0.45	1.22	2.66
Long-Term Deferred Tax Liabilities	7.1	7.28	4.4	4.6	3.97	3.45
Other Long-Term Liabilities	0.03	0.07	0.12	0.2	-	-
Total Liabilities	275.07	297.64	330.01	328.79	309.12	227.51
Common Stock	104.5	104.5	104.44	104.44	104.44	104.33
Retained Earnings	356.58	347.78	320.4	303.37	269.13	223.21
Comprehensive Income & Other	-17.24	-18.32	-23.6	-15.92	2.59	6.42
Total Common Equity	443.84	433.96	401.25	391.89	376.16	333.96
Minority Interest	3.47	3.54	4.03	4.53	2.87	2.33
Shareholders' Equity	447.31	437.51	405.28	396.42	379.03	336.28
Total Liabilities & Equity	722.38	735.14	735.29	725.21	688.15	563.79
Total Debt	130.4	133.55	142.03	150.45	119.44	81.98
Net Cash (Debt)	18.09	25.65	0.6	18.86	74.96	93.77
Net Cash Growth	-	4153.07%	-96.80%	-74.84%	-20.06%	60.67%
Net Cash Per Share	0.04	0.06	0.00	0.04	0.18	0.22
Filing Date Shares Outstanding	427.09	427.09	427.03	427.03	427.03	426.97
Total Common Shares Outstanding	427.09	427.09	427.03	427.03	427.03	426.47
Working Capital	302.32	288.87	246.24	242.44	247.4	217.6
Book Value Per Share	1.04	1.02	0.94	0.92	0.88	0.78
Tangible Book Value	423.04	413.26	380.69	371.38	357.98	323.84
Tangible Book Value Per Share	0.99	0.97	0.89	0.87	0.84	0.76
Land	-	29.89	30.33	29.85	27.81	26
Buildings	-	15.07	14.68	15.27	14.92	14.55
Machinery	-	315.44	301.61	291.31	272.51	251.8
Construction In Progress	-	5.09	7.9	2.02	1.4	2

Source: S&P Global Market Intelligence. Standard template. Financial Sources.