Hock Lian Seng Holdings Limited (SGX:J2T)

Hock Lian Seng Holdings Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	81.85	88.01	159.3	132.46	108.84	67.46
Short-Term Investments	6.99	7.58	8.67	5.42	0.27	0.1
Trading Asset Securities	15.47	16.36	14.66	11.54	11.92	8.98
Cash & Short-Term Investments	104.3	111.96	182.63	149.43	121.04	76.55
Cash Growth	-40.30%	-38.70%	22.22%	23.46%	58.12%	2.99%
Accounts Receivable	81.48	99.27	72.79	67.04	34.43	71.88
Other Receivables	1.13	8.71	1.54	2.2	2	1.79
Receivables	82.61	107.98	74.33	69.24	36.43	73.66
Inventory	129.49	130.89	51	71	91.71	95.16
Prepaid Expenses	0.81	0.52	0.09	0.27	2.63	2.09
Other Current Assets	-	0.15	-	0.11	1.77	4.09
Total Current Assets	317.22	351.5	308.05	290.05	253.57	251.56
Property, Plant & Equipment	20.15	21.01	19.51	18.57	20.14	22.74
Long-Term Investments	23.06	22.54	20.36	26.87	65.21	61.01
Long-Term Deferred Tax Assets	-	0.92	1.31	2.31	3.43	4.31
Other Long-Term Assets	3.34	3.34	3.3	3.2	3	2.9
Total Assets	363.77	399.31	352.54	341	345.34	342.51

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	52.42	15.25	14.48	0.02	3.28	6.19
Accrued Expenses	30.81	40.78	43.1	75.98	78.45	82.21
Current Portion of Leases	0.47	0.37	0.12	0.02	-	-
Current Income Taxes Payable	1.49	2.15	4.46	3.25	2.22	4.81
Current Unearned Revenue	-	-	1.59	0.07	21.19	19.75
Other Current Liabilities	-	1.4	2.66	1.94	1.56	0.8
Total Current Liabilities	85.19	59.95	66.42	81.27	106.69	113.77
Long-Term Debt	44.01	44.1	-	-	-	-
Long-Term Leases	0.69	0.99	0.29	0.07	-	-
Long-Term Unearned Revenue	0.02	0.03	0.06	0.09	0.12	0.14
Long-Term Deferred Tax Liabilities	0.75	0.88	0.44	-	-	-
Other Long-Term Liabilities	0.42	0.45	0.86	0.49	1.39	0.95
Total Liabilities	131.08	106.4	68.07	81.92	108.19	114.86

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	59.95	59.95	59.95	59.95	59.95	59.95
Retained Earnings	186.85	246.3	238.5	214.2	192.75	182.65
Treasury Stock	-0.89	-0.19	-	-	-	-
Comprehensive Income & Other	-13.67	-13.88	-14.46	-15.46	-15.4	-14.9
Total Common Equity	232.25	292.18	283.99	258.69	237.31	227.7
Minority Interest	0.44	0.72	0.47	0.39	-0.16	-0.05
Shareholders' Equity	232.69	292.91	284.46	259.08	237.15	227.65
Total Liabilities & Equity	363.77	399.31	352.54	341	345.34	342.51

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	45.17	45.46	0.41	0.09	-	-
Net Cash (Debt)	59.14	66.5	182.22	149.34	121.04	76.55
Net Cash Growth	-65.86%	-63.51%	22.02%	23.39%	58.12%	2.99%
Net Cash Per Share	0.12	0.13	0.36	0.29	0.24	0.15
Filing Date Shares Outstanding	509.94	509.93	512.1	512.1	512.1	512.1
Total Common Shares Outstanding	509.94	511.6	512.1	512.1	512.1	512.1
Working Capital	232.03	291.55	241.63	208.77	146.88	137.79
Book Value Per Share	0.46	0.57	0.55	0.51	0.46	0.44
Tangible Book Value	232.25	292.18	283.99	258.69	237.31	227.7
Tangible Book Value Per Share	0.46	0.57	0.55	0.51	0.46	0.44
Buildings	-	19.11	19.11	24.21	24.21	24.21
Machinery	-	20.47	21.87	26.41	28.45	28.75
Order Backlog	-	390	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 18, 2026

Data Sources Report a data error