ISEC Healthcare Ltd. (SGX: 40T)

ISEC Healthcare Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	17.06	19.4	20.63	22.49	24.12	25.66
Short-Term Investments	-	-	-	0.52	0.51	0.41
Cash & Short-Term Investments	17.06	19.4	20.63	23.01	24.63	26.07
Cash Growth	17.12%	-5.96%	-10.33%	-6.58%	-5.52%	-5.47%
Accounts Receivable	5.19	4.36	4.14	3	2.39	2.62
Other Receivables	0.72	0.69	0.67	0.29	0.23	0.11
Receivables	5.91	5.05	4.82	3.29	2.62	2.73
Inventory	2.65	2.24	1.87	1.27	1.33	1.21
Prepaid Expenses	0.48	0.33	0.29	0.27	0.25	0.24
Total Current Assets	26.09	27.02	27.62	27.84	28.83	30.25
Property, Plant & Equipment	37.52	26.84	27.19	15.81	14.9	8.09
Long-Term Investments	-	-	-	0.16	0.17	0.19
Goodwill	55.02	52.24	54.22	41.87	42.25	33.71
Other Intangible Assets	0.46	0.63	1.07	1.62	2.17	2.65
Long-Term Accounts Receivable	0.06	0.11	-	0.05	0.11	0.18
Long-Term Deferred Tax Assets	0.3	0.27	0.2	0.14	0.05	0.11
Other Long-Term Assets	-	-	-	0.21	-	-
Total Assets	119.46	107.11	110.3	87.69	88.48	75.17
Accounts Payable	1.98	1.83	1.98	1.63	1.1	1.38
Accrued Expenses	5.25	4.94	4.54	3.74	2.1	2.66
Current Portion of Long-Term Debt	0.9	0.84	0.83	0.85	0.87	-
Current Portion of Leases	2.05	1.61	1.65	1.56	1.65	1.54
Current Income Taxes Payable	0.99	1.42	1.83	1.04	0.85	1
Current Unearned Revenue	-	-	-	0.04	0.04	0.05
Other Current Liabilities	6.27	3.82	5.27	1.64	2.34	0.65
Total Current Liabilities	17.44	14.47	16.1	10.5	8.94	7.29
Long-Term Debt	0.82	1.33	1.77	2.24	3.14	-
Long-Term Leases	9.91	8.78	9.57	5.21	3.61	3.17
Long-Term Deferred Tax Liabilities	0.1	0.15	0.3	0.27	0.38	0.45
Other Long-Term Liabilities	0.26	0.24	1.22	0.15	0.72	0.16
Total Liabilities	28.53	24.96	28.95	18.38	16.79	11.07
Common Stock	76.38	76.14	75.48	70.07	70.05	64.74
Retained Earnings	21.7	17.48	15.05	6.93	8.56	6.53
Treasury Stock	-	-	-0.11	-0.11	-0.11	-0.11
Comprehensive Income & Other	-8.82	-12.91	-10.56	-8.14	-7.4	-7.54
Total Common Equity	89.26	80.71	79.87	68.75	71.11	63.63
Minority Interest	1.67	1.44	1.47	0.55	0.58	0.48
Shareholders' Equity	90.93	82.15	81.34	69.31	71.69	64.1
Total Liabilities & Equity	119.46	107.11	110.3	87.69	88.48	75.17
Total Debt	13.68	12.56	13.82	9.87	9.26	4.71
Net Cash (Debt)	3.38	6.84	6.82	13.14	15.37	21.36
Net Cash Growth	28.09%	0.43%	-48.15%	-14.47%	-28.04%	-22.56%
Net Cash Per Share	0.01	0.01	0.01	0.02	0.03	0.04
Filing Date Shares Outstanding	575.19	574.47	572.23	550.35	550.3	550.3
Total Common Shares Outstanding	575.19	574.47	572.23	550.35	550.3	532.35
Working Capital	8.65	12.55	11.52	17.34	19.89	22.96
Book Value Per Share	0.16	0.14	0.14	0.12	0.13	0.12
Tangible Book Value	33.78	27.84	24.58	25.27	26.69	27.27
Tangible Book Value Per Share	0.06	0.05	0.04	0.05	0.05	0.05
Land	-	8.23	8.65	5.27	5.36	-
Machinery	-	12.81	12.63	8.89	9.35	8.53
Construction In Progress	-	3.05	1.25	1.3	0.91	0

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