Katrina Group Balance Sheet

Financials in millions SGD. Fiscal year is January - December.

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	0.72	0.57	1.88	3.03	5.49	7.2
Cash & Short-Term Investments	0.72	0.57	1.88	3.03	5.49	7.2
Cash Growth	-10.18%	-69.65%	-38.04%	-44.79%	-23.75%	-32.32%
Accounts Receivable	0.46	0.69	0.95	1.09	1.07	1.33
Other Receivables	0.46	0.24	0.65	0.51	0.72	1.29
Receivables	0.92	0.93	1.6	1.59	1.78	2.62
Inventory	0.19	0.11	0.17	0.14	0.15	0.16
Prepaid Expenses	0.3	0.27	0.11	0.39	0.26	0.3
Other Current Assets	1.18	1.87	1.32	1.51	1.79	2.39
Total Current Assets	3.31	3.74	5.08	6.66	9.47	12.67
Property, Plant & Equipment	18.58	19.48	25.6	31.96	37.79	39.66
Long-Term Investments	0.08	0.27	0.39	-	-	-
Other Intangible Assets	0.25	0.26	-	-	-	-
Long-Term Deferred Tax Assets	0.43	0.43	0.43	0.43	-	-
Other Long-Term Assets	2.83	2.7	3.7	4.45	4.78	5.11
Total Assets	25.47	26.87	35.2	43.49	52.04	57.45
Accounts Payable	10.23	2.43	2.22	2.21	2.1	2.56
Accrued Expenses	1.67	2.83	3.64	4.6	4.59	4.11
Short-Term Debt	-	1	1	2	-	2
Current Portion of Long-Term Debt	0.87	0.02	0.67	1.3	4.7	3.16
Current Portion of Leases	9.45	10.19	12.77	14.97	14.43	14.36
Current Unearned Revenue	0.32	0.3	0.48	0.4	0.78	0.76
Other Current Liabilities	0.59	5.35	3.36	3.98	2.84	4.69
Total Current Liabilities	23.12	22.12	24.13	29.47	29.45	31.64
Long-Term Debt	0.02	0.03	0.04	0.71	1.94	5.14
Long-Term Leases	9.83	10.72	14.25	19.05	25.05	28.58
Long-Term Deferred Tax Liabilities	-	-	-	-	0.01	0.01
Other Long-Term Liabilities	0.55	0.64	0.75	0.81	0.9	0.96
Total Liabilities	33.53	33.5	39.17	50.03	57.34	66.32
Common Stock	8.67	8.67	8.58	8.32	8.28	8.19
Retained Earnings	-16.88	-15.45	-12.66	-14.97	-13.62	-17.08
Comprehensive Income & Other	0.15	0.15	0.11	0.11	0.03	0.02
Shareholders' Equity	-8.06	-6.63	-3.97	-6.54	-5.3	-8.88
Total Liabilities & Equity	25.47	26.87	35.2	43.49	52.04	57.45
Total Debt	20.17	21.95	28.73	38.03	46.12	53.24
Net Cash (Debt)	-19.45	-21.38	-26.85	-35	-40.63	-46.04
Net Cash Per Share	-0.08	-0.09	-0.08	-0.15	-0.17	-0.20
Filing Date Shares Outstanding	251.85	251.85	251.34	234.39	232.48	232.48
Total Common Shares Outstanding	251.85	251.85	247.39	234.39	232.48	231.52
Working Capital	-19.81	-18.37	-19.05	-22.81	-19.98	-18.97
Book Value Per Share	-0.03	-0.03	-0.02	-0.03	-0.02	-0.04
Tangible Book Value	-8.31	-6.89	-3.97	-6.54	-5.3	-8.88
Tangible Book Value Per Share	-0.03	-0.03	-0.02	-0.03	-0.02	-0.04
Machinery	5.27	5.78	6.6	7.82	8.26	8.78
Construction In Progress	-	-	-	-	-	0.01

Source: S&P Global Market Intelligence. Standard template. Financial Sources.