HC Surgical Specialists Balance Sheet

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

Millions SGD. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	5.98	5.09	7.36	6.19	6.93	10.99
Short-Term Investments	0.34	0.34	0.25	2.15	0.23	0.18
Trading Asset Securities	0.65	0.64	0.7	2.19	-	-
Cash & Short-Term Investments	6.96	6.07	8.32	10.53	7.16	11.17
Cash Growth	49.16%	-27.07%	-21.02%	47.03%	-35.86%	60.57%
Accounts Receivable	1.38	1.23	1.13	1.26	1.21	1.57
Other Receivables	0.38	0.33	0.5	0.22	0.12	1.11
Receivables	1.76	1.56	1.63	1.48	1.32	2.67
Inventory	0.38	0.42	0.37	0.45	0.38	0.33
Prepaid Expenses	0.26	0.28	0.23	0.25	0.26	0.25
Other Current Assets	-	-	0.34	-	-	-
Total Current Assets	9.37	8.33	10.88	12.7	9.12	14.41
Property, Plant & Equipment	3.18	3.75	3.98	4.5	3.88	4.87
Long-Term Investments	11.16	9.95	9.04	9.15	12.59	10.89
Goodwill	3.39	3.39	3.36	3.36	4.04	4.78
Other Intangible Assets	-	-	-	-	0	0.01
Long-Term Deferred Tax Assets	0.11	0.11	0.02	0.04	0.1	0.08
Other Long-Term Assets	1.73	1.74	0.57	1.52	1.24	1.24
Total Assets	28.93	27.27	27.84	31.26	30.96	36.28
Accounts Payable	2.58	0.14	0.09	0.07	0.15	0.26
Accrued Expenses	-	2.25	2.25	2.16	2.18	2.79
Current Portion of Long-Term Debt	-	-	1.29	1.26	1.24	1.25
Current Portion of Leases	1.33	1.4	1.19	1.05	0.97	1.17
Current Income Taxes Payable	0.88	0.57	0.97	1.01	1	1.45
Current Unearned Revenue	-	-	-	-	-	0.13
Other Current Liabilities	-	0.5	4.76	5.88	2.1	0.64
Total Current Liabilities	4.79	4.85	10.54	11.43	7.65	7.68
Long-Term Debt	-	-	-	1.29	2.55	3.75
Long-Term Leases	1.07	1.39	1.86	1.9	1.49	1.88
Long-Term Deferred Tax Liabilities	0.06	0.08	0.2	0.09	0.1	0.13
Other Long-Term Liabilities	0.21	0.21	0.77	4.48	7.95	12.1
Total Liabilities	6.14	6.52	13.37	19.18	19.74	25.53
Common Stock	17.23	17.23	17.23	15.42	15.42	15.42
Retained Earnings	22.84	20.68	14.55	13.32	13.68	12.81
Treasury Stock	-1.12	-1.12	-1	-1	-1	-1
Comprehensive Income & Other	-15.84	-15.84	-16.1	-15.64	-17.1	-17.4
Total Common Equity	23.11	20.95	14.69	12.1	11	9.83
Minority Interest	-0.32	-0.2	-0.22	-0.02	0.22	0.92
Shareholders' Equity	22.79	20.75	14.47	12.08	11.22	10.75
Total Liabilities & Equity	28.93	27.27	27.84	31.26	30.96	36.28
Total Debt	2.4	2.78	4.34	5.5	6.25	8.05
Net Cash (Debt)	4.56	3.28	3.98	5.03	0.91	3.12
Net Cash Growth	649.26%	-17.53%	-20.92%	453.19%	-70.84%	-
Net Cash Per Share	0.03	0.02	0.03	0.03	0.01	0.02
Filing Date Shares Outstanding	153.38	153.38	153.81	148.89	148.89	148.89
Total Common Shares Outstanding	153.38	153.38	153.81	148.89	148.89	148.89
Working Capital	4.58	3.48	0.34	1.28	1.47	6.73
Book Value Per Share	0.15	0.14	0.10	0.08	0.07	0.07
Tangible Book Value	19.72	17.56	11.33	8.75	6.96	5.04
Tangible Book Value Per Share	0.13	0.11	0.07	0.06	0.05	0.03
Machinery	-	2.46	2.34	2.31	2.17	2.3

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