ISDN Holdings Limited (SGX: I07)

ISDN Holdings 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	60.83	60.03	56.55	61.68	58.47	38
Short-Term Investments	0.6	0.6	0.64	0.77	0.52	0.58
Trading Asset Securities	-	-	-	0.04	0.05	-
Cash & Short-Term Investments	61.42	60.63	57.2	62.48	59.04	38.58
Cash Growth	17.79%	6.00%	-8.46%	5.84%	53.03%	-9.84%
Accounts Receivable	96.65	88.51	86.49	102.68	85.4	73.79
Other Receivables	3.25	3.71	4.06	5.29	10.27	13.36
Receivables	99.93	92.25	90.58	107.99	96.49	91.96
Inventory	69.49	73.01	81.18	77.53	55.59	53.13
Prepaid Expenses	2.39	1.94	1.56	1.51	0.99	0.99
Other Current Assets	14.8	16.07	8.34	8.2	4.91	18.27
Total Current Assets	248.04	243.89	238.85	257.72	217.02	202.93
Property, Plant & Equipment	64.8	63.19	63.25	67.71	61.6	43.97
Long-Term Investments	7.87	6.17	7.18	6.25	6.68	6.55
Goodwill	12.23	12.23	12.23	12.23	12.23	12.23
Other Intangible Assets	1.03	1.04	1.1	1.22	1.21	1.2
Long-Term Accounts Receivable	71.08	73.24	76.96	69.36	58.54	34.26
Long-Term Deferred Tax Assets	0.42	0.28	0.38	0.35	0.25	0.15
Other Long-Term Assets	0.39	0.4	0.42	0.44	0.46	0.48
Total Assets	405.84	400.44	400.37	415.27	357.99	301.76
Accounts Payable	39.48	35.59	43.54	43.73	39.83	34.99
Accrued Expenses	8.38	2.44	19.7	21.28	18.98	17.89
Short-Term Debt	-	9.97	13	17.57	10.87	15.47
Current Portion of Long-Term Debt	19.28	9.69	10.81	9.79	12.54	4.72
Current Portion of Leases	1.46	1.37	1.32	2.12	1.48	1.66
Current Income Taxes Payable	1.46	1.68	3.93	4.34	4.04	2.61
Current Unearned Revenue	14.09	10.81	18	19.48	17.05	8.91
Other Current Liabilities	18.6	26.6	31.87	31.88	24.27	7.89
Total Current Liabilities	102.75	98.15	142.17	150.18	129.07	94.13
Long-Term Debt	51.51	56.03	10.07	12.76	9.58	7.1
Long-Term Leases	5.05	5.04	4.86	4.56	1.13	1.31
Long-Term Deferred Tax Liabilities	0.64	0.57	0.68	0.79	0.59	0.66
Total Liabilities	159.96	159.77	157.77	168.29	140.36	103.19
Common Stock	84.76	84.76	81.49	81.49	79.21	78.1
Retained Earnings	121.17	123.88	122.48	114.21	92.83	79.43
Comprehensive Income & Other	-3.17	-10.01	-6.13	1.44	-2.03	-4.78
Total Common Equity	202.75	198.62	197.83	197.14	170.02	152.75
Minority Interest	43.13	42.04	44.77	49.84	47.6	45.83
Shareholders' Equity	245.88	240.67	242.6	246.98	217.62	198.57
Total Liabilities & Equity	405.84	400.44	400.37	415.27	357.99	301.76
Total Debt	77.31	82.09	40.06	46.8	35.6	30.25
Net Cash (Debt)	-15.89	-21.46	17.14	15.69	23.44	8.33
Net Cash Growth	-	-	9.28%	-33.07%	181.47%	-41.03%
Net Cash Per Share	-0.04	-0.05	0.04	0.04	0.05	0.02
Filing Date Shares Outstanding	446	446	438.64	438.64	435.34	429.57
Total Common Shares Outstanding	446	446	438.64	438.64	435.34	429.57
Working Capital	145.28	145.74	96.68	107.54	87.95	108.8
Book Value Per Share	0.45	0.45	0.45	0.45	0.39	0.36
Tangible Book Value	189.49	185.35	184.5	183.69	156.58	139.32
Tangible Book Value Per Share	0.42	0.42	0.42	0.42	0.36	0.32
Land	-	4.82	4.91	5.01	4.98	5.03
Machinery	-	41.33	22.42	22.69	21.16	18.89
Construction In Progress	-	6.94	23.26	24.11	28.85	11.97
Leasehold Improvements	-	5.86	5.55	5.62	-	-

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