ISEC Healthcare Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	19.55	15.91	19.4	20.63	22.49	24.12
Short-Term Investments	-	0.61	0.61	-	0.52	0.51
Cash & Short-Term Investments	19.55	16.52	20.02	20.63	23.01	24.63
Cash Growth	14.60%	-17.45%	-2.99%	-10.33%	-6.58%	-5.52%
Accounts Receivable	5.38	5.3	4.36	4.14	3	2.39
Other Receivables	0.9	0.1	0.08	0.67	0.29	0.23
Receivables	6.29	5.39	4.44	4.82	3.29	2.62
Inventory	2.69	2.5	2.24	1.87	1.27	1.33
Prepaid Expenses	0.58	0.44	0.33	0.29	0.27	0.25
Total Current Assets	29.1	24.86	27.02	27.62	27.84	28.83
Property, Plant & Equipment	51.29	40.69	26.84	27.19	15.81	14.9
Long-Term Investments	-	-	-	-	0.16	0.17
Goodwill	52.88	52.65	52.24	54.22	41.87	42.25
Other Intangible Assets	0.55	0.52	0.63	1.07	1.62	2.17
Long-Term Accounts Receivable	0.01	0.05	0.11	-	0.05	0.11
Long-Term Deferred Tax Assets	0.28	0.28	0.27	0.2	0.14	0.05
Other Long-Term Assets	-	-	-	-	0.21	-
Total Assets	134.09	119.05	107.11	110.3	87.69	88.48
Accounts Payable	2.29	2.24	1.83	1.98	1.63	1.1
Accrued Expenses	5.28	5.48	5.16	4.54	3.74	2.1
Current Portion of Long-Term Debt	0.3	0.67	0.84	0.83	0.85	0.87
Current Portion of Leases	2.12	2.21	1.61	1.65	1.56	1.65
Current Income Taxes Payable	0.88	1.46	1.42	1.83	1.04	0.85
Current Unearned Revenue	-	0.05	0.06	-	0.04	0.04
Other Current Liabilities	4.95	4.65	3.55	5.27	1.64	2.34
Total Current Liabilities	15.82	16.77	14.47	16.1	10.5	8.94
Long-Term Debt	11.37	0.77	1.33	1.77	2.24	3.14
Long-Term Leases	7.73	9.45	8.78	9.57	5.21	3.61
Long-Term Deferred Tax Liabilities	0.02	0.01	0.15	0.3	0.27	0.38
Other Long-Term Liabilities	0.33	0.32	0.24	1.22	0.15	0.72
Total Liabilities	35.28	27.31	24.96	28.95	18.38	16.79
Common Stock	76.53	76.38	76.14	75.48	70.07	70.05
Retained Earnings	30.37	23.69	17.48	15.05	6.93	8.56
Treasury Stock	-	-	-	-0.11	-0.11	-0.11
Comprehensive Income & Other	-9.77	-10.01	-12.91	-10.56	-8.14	-7.4
Total Common Equity	97.13	90.06	80.71	79.87	68.75	71.11
Minority Interest	1.69	1.68	1.44	1.47	0.55	0.58
Shareholders' Equity	98.82	91.74	82.15	81.34	69.31	71.69
Total Liabilities & Equity	134.09	119.05	107.11	110.3	87.69	88.48
Total Debt	21.52	13.09	12.56	13.82	9.87	9.26
Net Cash (Debt)	-1.97	3.43	7.46	6.82	13.14	15.37
Net Cash Growth	-	-53.97%	9.41%	-48.15%	-14.47%	-28.04%
Net Cash Per Share	-0.00	0.01	0.01	0.01	0.02	0.03
Filing Date Shares Outstanding	575.7	575.19	574.47	572.23	550.35	550.3
Total Common Shares Outstanding	575.7	575.19	574.47	572.23	550.35	550.3
Working Capital	13.27	8.09	12.55	11.52	17.34	19.89
Book Value Per Share	0.17	0.16	0.14	0.14	0.12	0.13
Tangible Book Value	43.71	36.89	27.84	24.58	25.27	26.69
Tangible Book Value Per Share	0.08	0.06	0.05	0.04	0.05	0.05
Land	-	9.28	8.23	8.65	5.27	5.36
Machinery	-	15.16	11.07	12.63	8.89	9.35
Construction In Progress	-	10.51	3.05	1.25	1.3	0.91

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.