NSL Ltd (SGX:N02)

NSL Ltd Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	153.29	150.44	120.4	122.72	268.1
Short-Term Investments	-	1.64	-	1.34	2.96
Cash & Short-Term Investments	153.29	152.09	120.4	124.06	271.06
Cash Growth	0.79%	26.32%	-2.95%	-54.23%	-1.65%
Accounts Receivable	145.52	82.49	116.06	71.84	85.54
Other Receivables	0.01	1.38	0.01	5.59	5.04
Receivables	145.53	83.86	116.07	77.43	90.58
Inventory	74.35	38.65	45.4	34.86	52.78
Prepaid Expenses	-	6.84	-	5.38	5.23
Other Current Assets	-	1.59	-	0.27	0.29
Total Current Assets	373.17	283.04	281.86	242.01	419.94
Property, Plant & Equipment	112.54	109.21	109.75	116.32	137.13
Long-Term Investments	15.14	11.66	13.5	13.01	37.68
Goodwill	-	-	4.02	8.02	8.68
Other Intangible Assets	1.29	1.6	1.17	1.31	0.74
Long-Term Deferred Tax Assets	2.27	2.43	3.15	2.37	2.48
Other Long-Term Assets	0.06	0.06	4.06	0.67	0.7
Total Assets	504.48	407.99	417.51	383.71	607.35

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	158.07	30.64	95.02	18.2	30.59
Accrued Expenses	-	42.85	-	41.17	47.4
Short-Term Debt	-	-	-	-	4
Current Portion of Long-Term Debt	10.08	0.66	4.98	4.19	22.5
Current Portion of Leases	3.93	2.64	1.59	2.43	2.66
Current Income Taxes Payable	1.72	2.4	5.02	2.97	4.02
Current Unearned Revenue	0.02	13.08	0.03	7.15	12.2
Other Current Liabilities	-	4.41	-	3.31	3.05
Total Current Liabilities	173.82	96.67	106.64	79.42	126.41
Long-Term Debt	-	0.68	0.96	14.75	2.3
Long-Term Leases	12.92	9.59	11.03	12	10.8
Long-Term Unearned Revenue	0.29	0.37	0.39	0.41	0.4
Pension & Post-Retirement Benefits	5.11	4.5	4.49	3.93	3.59
Long-Term Deferred Tax Liabilities	1.52	1.9	3.16	2.12	2.2
Other Long-Term Liabilities	2.98	2.97	3.1	3.1	2.58
Total Liabilities	196.64	116.68	129.77	115.73	148.28

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	193.84	193.84	193.84	193.84	193.84
Retained Earnings	116.8	107.09	102.24	88.46	275.24
Comprehensive Income & Other	1.78	-5.43	-3.8	-8.04	-4.51
Total Common Equity	312.41	295.5	292.28	274.26	464.56
Minority Interest	-4.58	-4.18	-4.54	-6.28	-5.5
Shareholders' Equity	307.84	291.32	287.75	267.98	459.07
Total Liabilities & Equity	504.48	407.99	417.51	383.71	607.35

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	26.93	13.57	18.56	33.36	42.26
Net Cash (Debt)	126.36	138.52	101.84	90.7	228.81
Net Cash Growth	-8.78%	36.01%	12.29%	-60.36%	1.69%
Net Cash Per Share	0.34	0.37	0.27	0.24	0.61
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	199.36	186.36	175.22	162.59	293.53
Book Value Per Share	0.84	0.79	0.78	0.73	1.24
Tangible Book Value	311.12	293.9	287.09	264.93	455.14
Tangible Book Value Per Share	0.83	0.79	0.77	0.71	1.22
Land	-	9.19	-	5.44	5.79
Buildings	-	177.98	-	174.41	175.2
Machinery	-	207.61	-	203.03	202.18
Construction In Progress	-	0.59	-	3.77	3.45
Leasehold Improvements	-	1.4	-	1.4	1.4

Data Source: S&P Global Market Intelligence Last updated: Feb 11, 2025

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:

Sep 18, 2026

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