HC Surgical Specialists Limited (SGX: 1B1)

HC Surgical Specialists Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	7.36	7.36	6.19	6.93	10.99	6.79
Short-Term Investments	0.25	0.25	2.15	0.23	0.18	0.17
Trading Asset Securities	0.7	0.7	2.19	-	-	-
Cash & Short-Term Investments	8.32	8.32	10.53	7.16	11.17	6.95
Cash Growth	-21.02%	-21.02%	47.03%	-35.86%	60.57%	34.35%
Accounts Receivable	1.13	1.13	1.26	1.21	1.57	0.68
Other Receivables	0.5	0.5	0.22	0.12	1.11	0.53
Receivables	1.63	1.63	1.48	1.32	2.67	1.22
Inventory	0.37	0.37	0.45	0.38	0.33	0.47
Prepaid Expenses	0.23	0.23	0.25	0.26	0.25	0.32
Other Current Assets	0.34	0.34	-	-	-	-
Total Current Assets	10.88	10.88	12.7	9.12	14.41	8.96
Property, Plant & Equipment	3.98	3.98	4.5	3.88	4.87	4.49
Long-Term Investments	9.04	9.04	9.15	12.59	10.89	10.38
Goodwill	3.36	3.36	3.36	4.04	4.78	4.05
Other Intangible Assets	-	-	-	0	0.01	0.01
Long-Term Deferred Tax Assets	0.02	0.02	0.04	0.1	0.08	0.01
Other Long-Term Assets	0.57	0.57	1.52	1.24	1.24	2.5
Total Assets	27.84	27.84	31.26	30.96	36.28	30.4
Accounts Payable	0.09	0.09	0.07	0.15	0.26	0.16
Accrued Expenses	2.25	2.25	2.16	2.18	2.79	1.88
Current Portion of Long-Term Debt	1.29	1.29	1.26	1.24	1.25	-
Current Portion of Leases	1.19	1.19	1.05	0.97	1.17	0.88
Current Income Taxes Payable	0.97	0.97	1.01	1	1.45	0.86
Current Unearned Revenue	-	-	-	-	0.13	0.29
Other Current Liabilities	4.76	4.76	5.88	2.1	0.64	0.33
Total Current Liabilities	10.54	10.54	11.43	7.65	7.68	4.39
Long-Term Debt	-	-	1.29	2.55	3.75	5
Long-Term Leases	1.86	1.86	1.9	1.49	1.88	1.85
Long-Term Deferred Tax Liabilities	0.2	0.2	0.09	0.1	0.13	0.1
Other Long-Term Liabilities	0.77	0.77	4.48	7.95	12.1	2.53
Total Liabilities	13.37	13.37	19.18	19.74	25.53	13.86
Common Stock	17.23	17.23	15.42	15.42	15.42	15.42
Retained Earnings	14.55	14.55	13.32	13.68	12.81	8.41
Treasury Stock	-1	-1	-1	-1	-1	-0.54
Comprehensive Income & Other	-16.1	-16.1	-15.64	-17.1	-17.4	-7.01
Total Common Equity	14.69	14.69	12.1	11	9.83	16.28
Minority Interest	-0.22	-0.22	-0.02	0.22	0.92	0.26
Shareholders' Equity	14.47	14.47	12.08	11.22	10.75	16.55
Total Liabilities & Equity	27.84	27.84	31.26	30.96	36.28	30.4
Total Debt	4.34	4.34	5.5	6.25	8.05	7.73
Net Cash (Debt)	3.98	3.98	5.03	0.91	3.12	-0.77
Net Cash Growth	-20.92%	-20.92%	453.19%	-70.84%	-	-
Net Cash Per Share	0.03	0.03	0.03	0.01	0.02	-0.01
Filing Date Shares Outstanding	153.81	153.81	148.89	148.89	148.89	151.05
Total Common Shares Outstanding	153.81	153.81	148.89	148.89	148.89	150.57
Working Capital	0.34	0.34	1.28	1.47	6.73	4.57
Book Value Per Share	0.10	0.10	0.08	0.07	0.07	0.11
Tangible Book Value	11.33	11.33	8.75	6.96	5.04	12.22
Tangible Book Value Per Share	0.07	0.07	0.06	0.05	0.03	0.08
Machinery	2.34	2.34	2.31	2.17	2.3	2.11

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