Yeo Hiap Seng Limited (SGX: Y03)

Yeo Hiap Seng 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	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	64.14	64.14	215.12	230.95	264.16	295.75
Short-Term Investments	1.64	1.64	2.12	1.67	1.35	-
Cash & Short-Term Investments	65.78	65.78	217.24	232.62	265.51	295.75
Cash Growth	-69.72%	-69.72%	-6.61%	-12.39%	-10.23%	4.09%
Accounts Receivable	45.77	45.77	50.48	61.2	52.77	72.8
Other Receivables	14.51	14.51	10.9	7.98	6.5	1.52
Receivables	61.67	61.67	62.7	70.32	59.33	74.31
Inventory	53.84	53.84	61.34	57.19	50.25	54.72
Prepaid Expenses	1.34	1.34	2.33	2.46	0.95	-
Other Current Assets	175.98	175.98	-	-	-	-
Total Current Assets	358.62	358.62	343.61	362.59	376.03	424.78
Property, Plant & Equipment	203.5	203.5	217.27	228.62	229.31	223.54
Long-Term Investments	21.57	21.57	30.36	26.6	8.22	5.36
Other Intangible Assets	4.15	4.15	4.43	4.7	4.97	5.25
Long-Term Accounts Receivable	-	-	-	-	-	3.74
Long-Term Deferred Tax Assets	3	3	3.53	4.15	3.81	2.59
Other Long-Term Assets	54.15	54.15	55	53.86	55.47	52.31
Total Assets	647.28	647.28	657.88	684.91	682.75	717.57
Accounts Payable	20.38	20.38	20.96	29.94	26.92	30.23
Accrued Expenses	32.01	32.01	27.89	28.28	23.18	20.21
Current Portion of Leases	1.94	1.94	1.62	1.89	2.95	2.58
Current Income Taxes Payable	1.32	1.32	1.81	0.99	1.44	6.29
Other Current Liabilities	10.22	10.22	10.13	16.68	14.75	11.55
Total Current Liabilities	65.86	65.86	62.41	77.78	69.25	70.85
Long-Term Leases	15.27	15.27	15.87	13.85	15.5	19.16
Long-Term Deferred Tax Liabilities	7.32	7.32	6.16	7.69	8.12	10.12
Total Liabilities	90.35	90.35	86.45	101.33	94.59	101.87
Common Stock	258.34	258.34	247.96	237.81	228.25	228.25
Retained Earnings	332.22	332.22	337.7	347.12	361.86	389.3
Comprehensive Income & Other	-33.63	-33.63	-14.22	-1.35	-1.94	-1.84
Shareholders' Equity	556.93	556.93	571.43	583.58	588.16	615.7
Total Liabilities & Equity	647.28	647.28	657.88	684.91	682.75	717.57
Total Debt	17.21	17.21	17.49	15.75	18.45	21.74
Net Cash (Debt)	48.57	48.57	199.75	216.87	247.06	274.01
Net Cash Growth	-75.68%	-75.68%	-7.89%	-12.22%	-9.84%	-3.56%
Net Cash Per Share	0.08	0.08	0.34	0.37	0.43	0.47
Filing Date Shares Outstanding	618.62	618.62	602.88	590.66	579.91	579.91
Total Common Shares Outstanding	618.62	618.62	602.88	590.66	579.91	579.91
Working Capital	292.75	292.75	281.19	284.81	306.79	353.93
Book Value Per Share	0.90	0.90	0.95	0.99	1.01	1.06
Tangible Book Value	552.78	552.78	567	578.88	583.19	610.45
Tangible Book Value Per Share	0.89	0.89	0.94	0.98	1.01	1.05
Land	195.2	195.2	197.65	209.71	208.33	208.09
Machinery	182.14	182.14	191.54	190.81	165.97	148.62
Construction In Progress	0.52	0.52	1.92	0.89	18.2	15.61

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