Union Steel Holdings Balance Sheet

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

Millions SGD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	16.73	20.07	17.04	22.73	17.79	17.34
Short-Term Investments	-	0.59	1.16	0.59	0.31	0.26
Cash & Short-Term Investments	16.73	20.66	18.2	23.32	18.1	17.6
Cash Growth	4.71%	13.53%	-21.95%	28.80%	2.85%	32.32%
Accounts Receivable	32.4	23.61	32.46	27.45	14.08	10.9
Other Receivables	-	0.94	1.46	1.01	1.34	0.88
Receivables	32.4	24.54	33.92	28.47	15.42	11.78
Inventory	27.48	26.13	25.56	25.42	29.32	21.66
Prepaid Expenses	-	1.03	2.19	0.83	0.4	4.21
Other Current Assets	-	2.03	2.82	4.81	4.91	-
Total Current Assets	76.61	74.39	82.69	82.85	68.15	55.25
Property, Plant & Equipment	93.89	80.55	64.1	60.91	59.47	42.59
Long-Term Investments	12.71	10.86	-	-	-	-
Goodwill	7.7	7.7	7.7	7.7	7.36	5.05
Other Intangible Assets	0.2	0.2	0.36	0.66	0.21	0.21
Long-Term Deferred Tax Assets	0.12	0.12	0.1	0.12	0.07	0.07
Other Long-Term Assets	5.26	5.26	4.07	4.92	5.29	5.87
Total Assets	196.49	179.09	159.01	157.17	140.54	109.03
Accounts Payable	17.98	5.95	10.79	11.85	7.2	5.85
Accrued Expenses	-	5.89	6.77	5.39	3.91	2.76
Short-Term Debt	5.37	4.54	4.16	1.98	2.82	1.08
Current Portion of Long-Term Debt	23.54	22.56	17.74	16.25	18.94	13.04
Current Portion of Leases	3	2.58	2.06	2.52	1.89	2.09
Current Income Taxes Payable	1.63	1.75	2.34	2.8	2	1.65
Current Unearned Revenue	-	2.04	3.07	3.47	4.9	1.47
Other Current Liabilities	-	2.18	2.44	9.27	2.06	2.13
Total Current Liabilities	51.53	47.49	49.37	53.52	43.72	30.05
Long-Term Debt	20.29	17.59	5.07	8.68	12.27	4.82
Long-Term Leases	18.63	11.45	9.48	11.09	11.22	9.37
Long-Term Deferred Tax Liabilities	5.86	6.13	6.66	6.24	6.1	3.39
Total Liabilities	96.31	82.65	70.58	79.52	73.31	47.63
Common Stock	36.6	36.6	36.6	36.6	36.6	36.6
Retained Earnings	58.49	54.89	46.88	36.12	25.52	20.02
Comprehensive Income & Other	5.08	4.95	4.94	4.92	4.96	4.9
Total Common Equity	100.17	96.44	88.43	77.65	67.08	61.52
Minority Interest	-	-	-	-	0.15	-0.12
Shareholders' Equity	100.17	96.44	88.43	77.65	67.23	61.4
Total Liabilities & Equity	196.49	179.09	159.01	157.17	140.54	109.03
Total Debt	70.84	58.72	38.52	40.51	47.14	30.39
Net Cash (Debt)	-54.11	-38.06	-20.32	-17.2	-29.03	-12.79
Net Cash Per Share	-0.46	-0.32	-0.17	-0.15	-0.25	-0.11
Filing Date Shares Outstanding	118.13	118.13	118.13	118.13	118.13	118.13
Total Common Shares Outstanding	118.13	118.13	118.13	118.13	118.13	118.13
Working Capital	25.08	26.91	33.32	29.33	24.43	25.19
Book Value Per Share	0.85	0.82	0.75	0.66	0.57	0.52
Tangible Book Value	92.27	88.54	80.38	69.28	59.52	56.26
Tangible Book Value Per Share	0.78	0.75	0.68	0.59	0.50	0.48
Land	-	49.3	39.13	37.13	35.14	18.75
Machinery	-	36.6	33.88	29.97	34.33	34.67

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