ISEC Healthcare Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	23.79	15.91	19.4	20.63	22.49
Short-Term Investments	-	0.61	0.61	-	0.52
Cash & Short-Term Investments	23.79	16.52	20.02	20.63	23.01
Cash Growth	44.00%	-17.45%	-2.99%	-10.33%	-6.58%
Accounts Receivable	5.52	5.3	4.36	4.14	3
Other Receivables	1.37	0.1	0.08	0.67	0.29
Receivables	6.89	5.39	4.44	4.82	3.29
Inventory	2.77	2.5	2.24	1.87	1.27
Prepaid Expenses	0.52	0.44	0.33	0.29	0.27
Total Current Assets	33.97	24.86	27.02	27.62	27.84
Property, Plant & Equipment	56.85	40.69	26.84	27.19	15.81
Long-Term Investments	-	-	-	-	0.16
Goodwill	54.03	52.65	52.24	54.22	41.87
Other Intangible Assets	0.56	0.52	0.63	1.07	1.62
Long-Term Accounts Receivable	-	0.05	0.11	-	0.05
Long-Term Deferred Tax Assets	0.43	0.28	0.27	0.2	0.14
Other Long-Term Assets	-	-	-	-	0.21
Total Assets	145.83	119.05	107.11	110.3	87.69
Accounts Payable	2.39	2.24	1.83	1.98	1.63
Accrued Expenses	7.49	5.48	5.16	4.54	3.74
Current Portion of Long-Term Debt	0.26	0.67	0.84	0.83	0.85
Current Portion of Leases	2.14	2.21	1.61	1.65	1.56
Current Income Taxes Payable	0.99	1.46	1.42	1.83	1.04
Current Unearned Revenue	-	0.05	0.06	-	0.04
Other Current Liabilities	4.02	4.65	3.55	5.27	1.64
Total Current Liabilities	17.29	16.77	14.47	16.1	10.5
Long-Term Debt	16.5	0.77	1.33	1.77	2.24
Long-Term Leases	8.16	9.45	8.78	9.57	5.21
Long-Term Deferred Tax Liabilities	0.13	0.01	0.15	0.3	0.27
Other Long-Term Liabilities	0.18	0.32	0.24	1.22	0.15
Total Liabilities	42.25	27.31	24.96	28.95	18.38
Common Stock	76.53	76.38	76.14	75.48	70.07
Retained Earnings	33.03	23.69	17.48	15.05	6.93
Treasury Stock	-	-	-	-0.11	-0.11
Comprehensive Income & Other	-7.77	-10.01	-12.91	-10.56	-8.14
Total Common Equity	101.79	90.06	80.71	79.87	68.75
Minority Interest	1.79	1.68	1.44	1.47	0.55
Shareholders' Equity	103.58	91.74	82.15	81.34	69.31
Total Liabilities & Equity	145.83	119.05	107.11	110.3	87.69
Total Debt	27.06	13.09	12.56	13.82	9.87
Net Cash (Debt)	-3.26	3.43	7.46	6.82	13.14
Net Cash Growth	-	-53.97%	9.41%	-48.15%	-14.47%
Net Cash Per Share	-0.01	0.01	0.01	0.01	0.02
Filing Date Shares Outstanding	575.7	575.19	574.47	572.23	550.35
Total Common Shares Outstanding	575.7	575.19	574.47	572.23	550.35
Working Capital	16.69	8.09	12.55	11.52	17.34
Book Value Per Share	0.18	0.16	0.14	0.14	0.12
Tangible Book Value	47.21	36.89	27.84	24.58	25.27
Tangible Book Value Per Share	0.08	0.06	0.05	0.04	0.05
Land	9.68	9.28	8.23	8.65	5.27
Machinery	17.21	15.16	11.07	12.63	8.89
Construction In Progress	27.7	10.51	3.05	1.25	1.3

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.