Low Keng Huat (Singapore) Limited (SGX: F1E)

Low Keng Huat (Singapore) Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jan 31, 2024	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022	Jan 31, 2021	Jan 31, 2020
Cash & Equivalents	71.21	71.21	42.89	119.93	76.43	59.48
Short-Term Investments	4.49	4.49	4.25	4.05	4.34	5.61
Cash & Short-Term Investments	75.7	75.7	47.14	123.98	80.77	65.09
Cash Growth	60.59%	60.59%	-61.98%	53.51%	24.09%	-60.12%
Accounts Receivable	132.93	132.93	36.14	31.1	29.91	4.69
Other Receivables	3.43	3.43	2.66	2.33	3.01	3.36
Receivables	136.35	136.35	38.8	33.43	32.92	8.05
Inventory	321.67	321.67	544.18	546.91	622.38	613.28
Prepaid Expenses	3.19	3.19	1.34	0.87	0.95	0.92
Other Current Assets	19.33	19.33	5.25	6.24	4.89	4.86
Total Current Assets	556.24	556.24	636.7	711.42	741.91	692.19
Property, Plant & Equipment	294.46	294.46	298.29	308.07	301.41	297.34
Long-Term Investments	72.42	72.42	78.87	132.27	189.32	202.63
Long-Term Accounts Receivable	0.71	0.71	1.26	1.26	0.5	0.26
Long-Term Deferred Tax Assets	2.21	2.21	0.88	0.2	1.04	0.72
Other Long-Term Assets	289.95	289.95	292.71	293.72	314.48	318.8
Total Assets	1,216	1,216	1,309	1,447	1,549	1,512
Accounts Payable	21.4	21.4	16.99	17.16	13.19	12.72
Accrued Expenses	7.82	7.82	7.42	6.37	7.87	5.57
Short-Term Debt	2.94	2.94	50.78	59.41	44.7	55
Current Portion of Long-Term Debt	2.13	2.13	322.49	3.62	2.2	7.2
Current Portion of Leases	0.43	0.43	0.33	0.4	0.4	0.4
Current Income Taxes Payable	4.7	4.7	5.27	5.71	3.24	3.34
Current Unearned Revenue	2.67	2.67	10.53	2.14	2.61	0.62
Other Current Liabilities	7.78	7.78	7.78	7.56	5.82	5.92
Total Current Liabilities	49.86	49.86	421.59	102.37	80.02	90.77
Long-Term Debt	540.23	540.23	249.7	653.37	732.86	723.36
Long-Term Leases	1.72	1.72	1.02	1.38	1.84	1.97
Long-Term Deferred Tax Liabilities	3.44	3.44	3.02	3.08	3.08	3.07
Other Long-Term Liabilities	0.03	0.03	0.03	3.13	3.13	3.13
Total Liabilities	595.28	595.28	675.37	763.33	820.94	822.29
Common Stock	161.86	161.86	161.86	161.86	161.86	161.86
Retained Earnings	484.76	484.76	493.29	540.13	537.78	500.13
Comprensive Income & Other	-36.9	-36.9	-32.73	-30.92	-4.1	-4.98
Total Common Equity	609.72	609.72	622.41	671.07	695.54	657.01
Minority Interest	10.99	10.99	10.94	12.54	32.17	32.64
Shareholders' Equity	620.71	620.71	633.36	683.61	727.71	689.65
Total Liabilities & Equity	1,216	1,216	1,309	1,447	1,549	1,512
Total Debt	547.45	547.45	624.32	718.18	782	787.92
Net Cash (Debt)	-471.74	-471.74	-577.18	-594.2	-701.23	-722.83
Net Cash Per Share	-0.64	-0.64	-0.78	-0.80	-0.95	-0.98
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	506.38	506.38	215.11	609.05	661.89	601.43
Book Value Per Share	0.83	0.83	0.84	0.91	0.94	0.89
Tangible Book Value	609.72	609.72	622.41	671.07	695.54	657.01
Tangible Book Value Per Share	0.83	0.83	0.84	0.91	0.94	0.89
Buildings	34.93	34.93	35.27	37.97	-	-
Machinery	69.73	69.73	67.69	67.21	62.05	56.3
Construction In Progress	-	-	-	-	113.76	107.68

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