Hock Lian Seng Holdings Limited (SGX: J2T)

Hock Lian Seng 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	156.14	132.46	108.84	67.46	59.73	77.58
Short-Term Investments	8.5	0.44	0.27	0.1	0.2	0.36
Trading Asset Securities	13.98	16.52	11.92	8.98	14.4	21.54
Cash & Short-Term Investments	178.63	149.43	121.04	76.55	74.33	99.48
Cash Growth	25.75%	23.46%	58.12%	2.99%	-25.28%	-16.93%
Accounts Receivable	67.03	67.04	34.43	71.88	30.48	26.15
Other Receivables	1.51	2.2	2	1.79	1.41	2.36
Receivables	68.54	69.24	36.43	73.66	31.9	28.51
Inventory	54.34	71	91.71	95.16	99.66	101
Prepaid Expenses	0.72	0.27	2.63	2.09	1.29	2.54
Other Current Assets	-	0.11	1.77	4.1	4.64	3.52
Total Current Assets	302.22	290.05	253.57	251.56	211.82	235.04
Property, Plant & Equipment	18.49	18.57	20.14	22.74	26.88	32.03
Long-Term Investments	19.38	26.87	65.21	61.01	48.06	7.71
Long-Term Deferred Tax Assets	1.92	2.31	3.43	4.31	3.06	4.11
Other Long-Term Assets	3.2	3.2	3	2.9	2.85	2.85
Total Assets	345.21	341	345.34	342.51	292.66	324.02
Accounts Payable	53.24	8.11	3.28	6.19	2.41	3.74
Accrued Expenses	12.94	67.88	78.45	82.21	69.1	86.48
Current Portion of Leases	0.02	0.02	-	-	-	-
Current Income Taxes Payable	4.57	3.25	2.22	4.81	1.97	7.16
Current Unearned Revenue	0.99	0.07	21.19	19.75	12.69	14.22
Other Current Liabilities	0.01	1.94	1.56	0.8	1.72	3.77
Total Current Liabilities	71.77	81.27	106.69	113.77	87.88	115.36
Long-Term Leases	0.06	0.07	-	-	-	-
Long-Term Unearned Revenue	0.08	0.09	0.12	0.14	0.35	0.87
Long-Term Deferred Tax Liabilities	0.37	-	-	-	-	-
Other Long-Term Liabilities	0.56	0.49	1.39	0.95	0.7	1.99
Total Liabilities	72.83	81.92	108.19	114.86	88.92	118.22
Common Stock	59.95	59.95	59.95	59.95	59.95	59.95
Retained Earnings	226.9	214.2	192.75	182.65	158.79	160.7
Comprehensive Income & Other	-14.89	-15.46	-15.4	-14.9	-15.11	-14.91
Total Common Equity	271.97	258.69	237.31	227.7	203.63	205.75
Minority Interest	0.41	0.39	-0.16	-0.05	0.11	0.05
Shareholders' Equity	272.38	259.08	237.15	227.65	203.74	205.8
Total Liabilities & Equity	345.21	341	345.34	342.51	292.66	324.02
Total Debt	0.08	0.09	-	-	-	-
Net Cash (Debt)	178.55	149.34	121.04	76.55	74.33	99.48
Net Cash Growth	25.78%	23.39%	58.12%	2.99%	-25.28%	-8.11%
Net Cash Per Share	0.35	0.29	0.24	0.15	0.15	0.19
Filing Date Shares Outstanding	512.1	512.1	512.1	512.1	512.1	512.1
Total Common Shares Outstanding	512.1	512.1	512.1	512.1	512.1	512.1
Working Capital	230.45	208.77	146.88	137.79	123.94	119.68
Book Value Per Share	0.53	0.51	0.46	0.44	0.40	0.40
Tangible Book Value	271.97	258.69	237.31	227.7	203.63	205.75
Tangible Book Value Per Share	0.53	0.51	0.46	0.44	0.40	0.40
Buildings	-	24.21	24.21	24.21	24.21	24.21
Machinery	-	26.41	28.45	28.75	28.91	31.62
Order Backlog	-	708	-	-	-	-

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