HC Surgical Specialists Limited (SGX:1B1)

HC Surgical Specialists Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Cash & Equivalents	7.78	5.09	7.36	6.19	6.93
Short-Term Investments	-	0.34	0.25	2.15	0.23
Trading Asset Securities	0.31	0.64	0.7	2.19	-
Cash & Short-Term Investments	8.08	6.07	8.32	10.53	7.16
Cash Growth	33.25%	-27.07%	-21.02%	47.03%	-35.86%
Accounts Receivable	1.37	1.23	1.13	1.26	1.21
Other Receivables	0.83	0.33	0.5	0.22	0.12
Receivables	2.2	1.56	1.63	1.48	1.32
Inventory	0.37	0.42	0.37	0.45	0.38
Prepaid Expenses	0.34	0.28	0.23	0.25	0.26
Other Current Assets	0.38	-	0.34	-	-
Total Current Assets	11.37	8.33	10.88	12.7	9.12
Property, Plant & Equipment	3.41	3.75	3.98	4.5	3.88
Long-Term Investments	11.76	9.95	9.04	9.15	12.59
Goodwill	4.62	3.39	3.36	3.36	4.04
Other Intangible Assets	-	-	-	-	0
Long-Term Deferred Tax Assets	0.14	0.11	0.02	0.04	0.1
Other Long-Term Assets	1.26	1.74	0.57	1.52	1.24
Total Assets	32.56	27.27	27.84	31.26	30.96

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Accounts Payable	4.36	0.14	0.09	0.07	0.15
Accrued Expenses	-	2.25	2.25	2.16	2.18
Current Portion of Long-Term Debt	0.02	-	1.29	1.26	1.24
Current Portion of Leases	1.61	1.4	1.19	1.05	0.97
Current Income Taxes Payable	0.55	0.57	0.97	1.01	1
Other Current Liabilities	0.05	0.5	4.76	5.88	2.1
Total Current Liabilities	6.6	4.85	10.54	11.43	7.65
Long-Term Debt	-	-	-	1.29	2.55
Long-Term Leases	1.07	1.39	1.86	1.9	1.49
Long-Term Deferred Tax Liabilities	0.07	0.08	0.2	0.09	0.1
Other Long-Term Liabilities	4.25	0.21	0.77	4.48	7.95
Total Liabilities	11.98	6.52	13.37	19.18	19.74

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Common Stock	17.23	17.23	17.23	15.42	15.42
Retained Earnings	24.48	20.68	14.55	13.32	13.68
Treasury Stock	-1.12	-1.12	-1	-1	-1
Comprehensive Income & Other	-19.68	-15.84	-16.1	-15.64	-17.1
Total Common Equity	20.91	20.95	14.69	12.1	11
Minority Interest	-0.33	-0.2	-0.22	-0.02	0.22
Shareholders' Equity	20.58	20.75	14.47	12.08	11.22
Total Liabilities & Equity	32.56	27.27	27.84	31.26	30.96

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Total Debt	2.7	2.78	4.34	5.5	6.25
Net Cash (Debt)	5.39	3.28	3.98	5.03	0.91
Net Cash Growth	64.12%	-17.53%	-20.92%	453.19%	-70.84%
Net Cash Per Share	0.04	0.02	0.03	0.03	0.01
Filing Date Shares Outstanding	153.38	153.38	153.81	148.89	148.89
Total Common Shares Outstanding	153.38	153.38	153.81	148.89	148.89
Working Capital	4.77	3.48	0.34	1.28	1.47
Book Value Per Share	0.14	0.14	0.10	0.08	0.07
Tangible Book Value	16.29	17.56	11.33	8.75	6.96
Tangible Book Value Per Share	0.11	0.11	0.07	0.06	0.05
Machinery	-	2.46	2.34	2.31	2.17

Data Source: S&P Global Market Intelligence Last updated: May 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 14, 2026

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