Yeo Hiap Seng 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	45.27	122	64.14	215.12	230.95
Short-Term Investments	146.97	80.56	177.62	2.12	1.67
Cash & Short-Term Investments	192.24	202.56	241.76	217.24	232.62
Cash Growth	-5.09%	-16.22%	11.29%	-6.61%	-12.39%
Accounts Receivable	57.43	54.81	45.77	50.48	61.2
Other Receivables	28.3	16.6	14.51	10.9	7.98
Receivables	85.73	71.41	61.67	62.7	70.32
Inventory	49.47	56.82	53.84	61.34	57.19
Prepaid Expenses	1.25	1.6	1.34	2.33	2.46
Other Current Assets	-	17.88	-	-	-
Total Current Assets	328.69	350.27	358.62	343.61	362.59
Property, Plant & Equipment	164.03	176.47	203.5	217.27	228.62
Long-Term Investments	66.77	109.94	21.57	30.36	26.6
Other Intangible Assets	3.58	2.77	4.15	4.43	4.7
Long-Term Deferred Tax Assets	2.58	3.26	3	3.53	4.15
Other Long-Term Assets	118	69.7	54.15	55	53.86
Total Assets	683.64	712.41	647.28	657.88	684.91
Accounts Payable	75.71	31.09	20.38	20.96	29.94
Accrued Expenses	-	33.58	32.01	27.89	28.28
Current Portion of Leases	1.56	1.69	1.94	1.62	1.89
Current Income Taxes Payable	3.36	4.76	1.32	1.81	0.99
Other Current Liabilities	-	12.24	10.22	10.13	16.68
Total Current Liabilities	80.63	83.36	65.86	62.41	77.78
Long-Term Leases	15.2	15.46	15.27	15.87	13.85
Pension & Post-Retirement Benefits	2.47	2.11	1.9	2.01	2.01
Long-Term Deferred Tax Liabilities	17.07	9.17	7.32	6.16	7.69
Total Liabilities	115.37	110.09	90.35	86.45	101.33
Common Stock	263.17	261.65	258.34	247.96	237.81
Retained Earnings	335.74	327.14	332.22	337.7	347.12
Comprehensive Income & Other	-30.65	13.52	-33.63	-14.22	-1.35
Shareholders' Equity	568.27	602.32	556.93	571.43	583.58
Total Liabilities & Equity	683.64	712.41	647.28	657.88	684.91
Total Debt	16.76	17.16	17.21	17.49	15.75
Net Cash (Debt)	175.48	185.4	224.55	199.75	216.87
Net Cash Growth	-5.35%	-17.44%	12.42%	-7.89%	-12.22%
Net Cash Per Share	0.28	0.30	0.37	0.34	0.37
Filing Date Shares Outstanding	627.18	624.43	618.62	602.88	590.66
Total Common Shares Outstanding	627.18	624.43	618.62	602.88	590.66
Working Capital	248.05	266.92	292.75	281.19	284.81
Book Value Per Share	0.91	0.96	0.90	0.95	0.99
Tangible Book Value	564.69	599.55	552.78	567	578.88
Tangible Book Value Per Share	0.90	0.96	0.89	0.94	0.98
Land	-	195.85	195.2	197.65	209.71
Machinery	-	164.02	182.14	191.54	190.81
Construction In Progress	-	1.41	0.52	1.92	0.89

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.