Low Keng Huat (Singapore) Balance Sheet

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

Millions SGD. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	Jan '21 Jan 31, 2021
Cash & Equivalents	135.46	66.59	71.21	42.89	119.93	76.43
Short-Term Investments	7.13	0.35	4.49	4.25	4.05	4.34
Cash & Short-Term Investments	142.6	66.94	75.7	47.14	123.98	80.77
Cash Growth	69.78%	-11.58%	60.59%	-61.98%	53.51%	24.09%
Accounts Receivable	122.01	320.37	132.93	36.14	31.1	29.91
Other Receivables	-	6.34	3.43	2.66	2.33	3.01
Receivables	122.01	326.71	136.35	38.8	33.43	32.92
Inventory	0.48	4.1	321.67	544.18	546.91	622.38
Prepaid Expenses	-	1.75	3.19	1.34	0.87	0.95
Other Current Assets	-	9.49	19.33	5.25	6.24	4.89
Total Current Assets	265.09	408.99	556.24	636.7	711.42	741.91
Property, Plant & Equipment	289.85	291.74	294.46	298.29	308.07	301.41
Long-Term Investments	104.54	99.55	72.42	78.87	132.27	189.32
Long-Term Accounts Receivable	0.35	0.16	0.71	1.26	1.26	0.5
Long-Term Deferred Tax Assets	1.11	2.23	2.21	0.88	0.2	1.04
Other Long-Term Assets	286.53	288.37	289.95	292.71	293.72	314.48
Total Assets	947.46	1,091	1,216	1,309	1,447	1,549
Accounts Payable	19.97	8.08	21.4	16.99	17.16	13.19
Accrued Expenses	0.11	8.24	7.82	7.42	6.37	7.87
Short-Term Debt	7.27	19.75	2.94	50.78	59.41	44.7
Current Portion of Long-Term Debt	138.36	100.02	2.13	322.49	3.62	2.2
Current Portion of Leases	-	0.5	0.43	0.33	0.4	0.4
Current Income Taxes Payable	4.99	4.13	4.7	5.27	5.71	3.24
Current Unearned Revenue	-	1.96	2.67	10.53	2.14	2.61
Other Current Liabilities	0.34	6.95	7.78	7.78	7.56	5.82
Total Current Liabilities	171.03	149.64	49.86	421.59	102.37	80.02
Long-Term Debt	181.8	326.44	540.23	249.7	653.37	732.86
Long-Term Leases	1.51	1.41	1.72	1.02	1.38	1.84
Long-Term Deferred Tax Liabilities	3.16	3.24	3.44	3.02	3.08	3.08
Other Long-Term Liabilities	0.03	0.03	0.03	0.03	3.13	3.13
Total Liabilities	357.53	480.76	595.28	675.37	763.33	820.94
Common Stock	161.86	161.86	161.86	161.86	161.86	161.86
Retained Earnings	454.54	475.78	484.76	493.29	540.13	537.78
Comprehensive Income & Other	-35.47	-36.38	-36.9	-32.73	-30.92	-4.1
Total Common Equity	580.93	601.26	609.72	622.41	671.07	695.54
Minority Interest	9.01	9	10.99	10.94	12.54	32.17
Shareholders' Equity	589.93	610.27	620.71	633.36	683.61	727.71
Total Liabilities & Equity	947.46	1,091	1,216	1,309	1,447	1,549
Total Debt	328.94	448.12	547.45	624.32	718.18	782
Net Cash (Debt)	-186.34	-381.19	-471.74	-577.18	-594.2	-701.23
Net Cash Per Share	-0.25	-0.52	-0.64	-0.78	-0.80	-0.95
Filing Date Shares Outstanding	738.82	738.82	738.82	738.82	738.82	738.82
Total Common Shares Outstanding	738.82	738.82	738.82	738.82	738.82	738.82
Working Capital	94.05	259.34	506.38	215.11	609.05	661.89
Book Value Per Share	0.79	0.81	0.83	0.84	0.91	0.94
Tangible Book Value	580.93	601.26	609.72	622.41	671.07	695.54
Tangible Book Value Per Share	0.79	0.81	0.83	0.84	0.91	0.94
Land	-	85.9	85.9	-	-	-
Buildings	-	34.44	34.93	35.27	37.97	-
Machinery	-	69.48	69.73	67.69	67.21	62.05
Construction In Progress	-	-	-	-	-	113.76

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