NSL Ltd (SGX:N02)

NSL Ltd Balance Sheet

Financials in millions SGD. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	150.44	120.4	122.72	268.1	274.51
Short-Term Investments	0.75	-	1.34	2.96	1.1
Cash & Short-Term Investments	151.2	120.4	124.06	271.06	275.61
Cash Growth	25.58%	-2.95%	-54.23%	-1.65%	-9.26%
Accounts Receivable	94.25	116.06	71.84	85.54	67.83
Other Receivables	0.02	0.01	5.59	5.04	3.48
Receivables	94.27	116.07	77.43	90.58	71.31
Inventory	38.65	45.4	34.86	52.78	52.98
Prepaid Expenses	-	-	5.38	5.23	3.98
Other Current Assets	-	-	0.27	0.29	1.84
Total Current Assets	284.11	281.86	242.01	419.94	405.72
Property, Plant & Equipment	109.21	109.75	116.32	137.13	140.49
Long-Term Investments	11.66	13.5	13.01	37.68	48.48
Goodwill	-	4.02	8.02	8.68	8.68
Other Intangible Assets	1.6	1.17	1.31	0.74	0.83
Long-Term Deferred Tax Assets	3.16	3.15	2.37	2.48	2.61
Other Long-Term Assets	0.06	4.06	0.67	0.7	0.71
Total Assets	409.79	417.51	383.71	607.35	607.5
Accounts Payable	92.02	95.02	18.2	30.59	22.37
Accrued Expenses	-	-	41.17	47.4	33.6
Short-Term Debt	-	-	-	4	4.28
Current Portion of Long-Term Debt	0.66	4.98	4.19	22.5	12.08
Current Portion of Leases	2.64	1.59	2.43	2.66	2.94
Current Income Taxes Payable	2.4	5.02	2.97	4.02	0.14
Current Unearned Revenue	0.03	0.03	7.15	12.2	11.27
Other Current Liabilities	-	-	3.31	3.05	4.39
Total Current Liabilities	97.75	106.64	79.42	126.41	91.08
Long-Term Debt	0.68	0.96	14.75	2.3	18.12
Long-Term Leases	9.59	11.03	12	10.8	13.19
Long-Term Unearned Revenue	0.38	0.39	0.41	0.4	0.43
Long-Term Deferred Tax Liabilities	2.62	3.16	2.12	2.2	2.01
Other Long-Term Liabilities	2.97	3.1	3.1	2.58	2.58
Total Liabilities	118.48	129.77	115.73	148.28	130.82
Common Stock	193.84	193.84	193.84	193.84	193.84
Retained Earnings	107.09	102.24	88.46	275.24	283.22
Comprehensive Income & Other	-5.43	-3.8	-8.04	-4.51	3.99
Total Common Equity	295.5	292.28	274.26	464.56	481.04
Minority Interest	-4.18	-4.54	-6.28	-5.5	-4.36
Shareholders' Equity	291.32	287.75	267.98	459.07	476.69
Total Liabilities & Equity	409.79	417.51	383.71	607.35	607.5
Total Debt	13.57	18.56	33.36	42.26	50.62
Net Cash (Debt)	137.63	101.84	90.7	228.81	225
Net Cash Growth	35.13%	12.29%	-60.36%	1.69%	-9.58%
Net Cash Per Share	0.37	0.27	0.24	0.61	0.60
Filing Date Shares Outstanding	373.56	373.56	373.56	373.56	373.56
Total Common Shares Outstanding	373.56	373.56	373.56	373.56	373.56
Working Capital	186.36	175.22	162.59	293.53	314.65
Book Value Per Share	0.79	0.78	0.73	1.24	1.29
Tangible Book Value	293.9	287.09	264.93	455.14	471.54
Tangible Book Value Per Share	0.79	0.77	0.71	1.22	1.26
Land	-	-	5.44	5.79	6.16
Buildings	-	-	174.41	175.2	171.61
Machinery	-	-	203.03	202.18	197.19
Construction In Progress	-	-	3.77	3.45	4.46
Leasehold Improvements	-	-	1.4	1.4	1.38

Updated Feb 11, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.