Nera Telecommunications Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	10.18	14.29	20.5	18.2	23.4
Short-Term Investments	-	0.67	1.93	-	-
Cash & Short-Term Investments	10.18	14.96	22.43	18.2	23.4
Cash Growth	-31.93%	-33.32%	23.26%	-22.23%	-6.98%
Accounts Receivable	55.73	55.85	65.04	85.11	84.33
Other Receivables	21.31	1.04	1.22	22.74	22.12
Receivables	77.05	56.88	66.26	107.85	106.46
Inventory	5.25	4.86	5.4	11.66	10.19
Prepaid Expenses	-	21.2	18.55	-	-
Restricted Cash	-	0.01	0.12	-	0.1
Other Current Assets	-	0.01	0.01	2.74	2.74
Total Current Assets	92.47	97.92	112.78	140.45	142.89
Property, Plant & Equipment	5.97	6.71	9.24	10.43	6.5
Other Intangible Assets	0.41	0.43	0.57	0.73	0.97
Long-Term Accounts Receivable	0.26	-	-	-	-
Long-Term Deferred Tax Assets	2.44	5.15	4.04	0.48	0.98
Other Long-Term Assets	-	0.24	0.2	0.31	0.68
Total Assets	101.54	110.45	126.83	152.41	152.03
Accounts Payable	24.94	13.96	19.75	31.11	20.38
Accrued Expenses	-	11.06	13.93	14.73	13.93
Short-Term Debt	3	9.11	12	21	32
Current Portion of Leases	2.03	1.68	1.55	0.54	0.8
Current Income Taxes Payable	-	0.28	0.95	0.57	0.53
Current Unearned Revenue	26.13	25.68	25.08	30.85	31.02
Other Current Liabilities	3.19	2.46	2.02	6.6	5.99
Total Current Liabilities	59.3	64.21	75.26	105.4	104.64
Long-Term Leases	3.08	3.72	4.4	5.4	0.42
Pension & Post-Retirement Benefits	0.43	0.61	0.58	0.55	0.42
Total Liabilities	62.81	68.54	80.25	111.35	105.49
Common Stock	29.91	29.91	29.91	29.91	29.91
Retained Earnings	9.78	12.77	17.39	11.72	19.01
Comprehensive Income & Other	-0.96	-0.77	-0.72	-0.56	-2.38
Shareholders' Equity	38.73	41.91	46.58	41.07	46.54
Total Liabilities & Equity	101.54	110.45	126.83	152.41	152.03
Total Debt	8.11	14.51	17.95	26.94	33.22
Net Cash (Debt)	2.07	0.45	4.49	-8.74	-9.82
Net Cash Growth	361.61%	-90.01%	-	-	-
Net Cash Per Share	0.01	0.00	0.01	-0.02	-0.03
Filing Date Shares Outstanding	359.07	361.9	361.9	361.9	361.9
Total Common Shares Outstanding	359.07	361.9	361.9	361.9	361.9
Working Capital	33.18	33.71	37.52	35.06	38.25
Book Value Per Share	0.11	0.12	0.13	0.11	0.13
Tangible Book Value	38.32	41.48	46.01	40.33	45.57
Tangible Book Value Per Share	0.11	0.11	0.13	0.11	0.13
Machinery	-	4.26	4.47	5.49	5.58
Construction In Progress	-	2.23	2.26	3.7	4.14
Leasehold Improvements	-	1.98	2.5	1.5	1.57

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.