NSL Ltd (SGX: N02)

NSL Ltd 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	120.05	122.72	268.1	274.51	300.21	281.59
Short-Term Investments	-	1.34	2.96	1.1	3.55	1.92
Cash & Short-Term Investments	120.05	124.06	271.06	275.61	303.76	283.51
Cash Growth	-52.81%	-54.23%	-1.65%	-9.27%	7.14%	-7.71%
Accounts Receivable	85.19	71.84	85.54	67.83	65.12	71.53
Other Receivables	0.17	5.59	5.04	3.48	9.22	11.33
Receivables	85.36	77.43	90.58	71.31	74.34	82.86
Inventory	40.31	34.86	52.78	52.98	51.17	45.73
Prepaid Expenses	-	5.38	5.23	3.98	5.68	8.06
Other Current Assets	-	0.27	0.29	1.84	0.83	1.93
Total Current Assets	245.72	242.01	419.94	405.72	435.77	422.08
Property, Plant & Equipment	110.81	116.32	137.13	140.49	148.58	163.3
Long-Term Investments	13.28	13.01	37.68	48.48	48.03	60.79
Goodwill	4.02	8.02	8.68	8.68	8.68	8.68
Other Intangible Assets	1.52	1.31	0.74	0.83	1.19	1.66
Long-Term Accounts Receivable	-	-	-	-	-	4.66
Long-Term Deferred Tax Assets	2.37	2.37	2.48	2.61	2.61	3.08
Other Long-Term Assets	3.4	0.67	0.7	0.71	0.56	0.57
Total Assets	381.11	383.71	607.35	607.5	645.42	664.83
Accounts Payable	74.5	18.2	30.59	22.37	26.13	37.76
Accrued Expenses	-	41.17	47.4	33.6	38.64	32.98
Short-Term Debt	-	-	4	4.28	4.19	4.82
Current Portion of Long-Term Debt	8.94	4.19	22.5	12.08	10.63	6.05
Current Portion of Leases	1.68	2.43	2.66	2.94	3.65	3.21
Current Income Taxes Payable	3.04	2.97	4.02	0.14	2.02	0.3
Current Unearned Revenue	0.03	7.15	12.2	11.27	16.78	11.95
Other Current Liabilities	-	3.31	3.05	4.39	6.61	9.29
Total Current Liabilities	88.18	79.42	126.41	91.08	108.65	106.35
Long-Term Debt	7.53	14.75	2.3	18.12	21.11	23.11
Long-Term Leases	11.65	12	10.8	13.19	15.33	17.41
Long-Term Unearned Revenue	0.43	0.41	0.4	0.43	0.41	0.38
Long-Term Deferred Tax Liabilities	2.08	2.12	2.2	2.01	2.12	2.11
Other Long-Term Liabilities	3.1	3.1	2.58	2.58	2.58	2.4
Total Liabilities	117.21	115.73	148.28	130.82	153.65	155.66
Common Stock	193.84	193.84	193.84	193.84	193.84	193.84
Retained Earnings	83.31	88.46	275.24	283.22	297.78	317.42
Comprehensive Income & Other	-7.68	-8.04	-4.51	3.99	3.84	-0.95
Total Common Equity	269.47	274.26	464.56	481.04	495.46	510.31
Minority Interest	-5.56	-6.28	-5.5	-4.36	-3.68	-1.13
Shareholders' Equity	263.91	267.98	459.07	476.69	491.77	509.17
Total Liabilities & Equity	381.11	383.71	607.35	607.5	645.42	664.83
Total Debt	29.8	33.36	42.26	50.62	54.92	54.59
Net Cash (Debt)	90.25	90.7	228.81	225	248.83	228.91
Net Cash Growth	-58.54%	-60.36%	1.69%	-9.58%	8.70%	-19.68%
Net Cash Per Share	0.24	0.24	0.61	0.60	0.67	0.61
Filing Date Shares Outstanding	373.56	373.56	373.56	373.56	373.56	373.56
Total Common Shares Outstanding	373.56	373.56	373.56	373.56	373.56	373.56
Working Capital	157.53	162.59	293.53	314.65	327.12	315.73
Book Value Per Share	0.72	0.73	1.24	1.29	1.33	1.37
Tangible Book Value	263.93	264.93	455.14	471.54	485.59	499.97
Tangible Book Value Per Share	0.71	0.71	1.22	1.26	1.30	1.34
Land	-	5.44	5.79	6.16	6.22	6.24
Buildings	-	174.41	175.2	171.61	171.71	170.58
Machinery	-	203.03	202.18	197.19	191.33	166.52
Construction In Progress	-	3.77	3.45	4.46	6.18	24.16
Leasehold Improvements	-	1.4	1.4	1.38	1.38	1.15

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