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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	15.87	19.4	20.63	22.49	24.12	25.66
Short-Term Investments	-	-	-	0.52	0.51	0.41
Cash & Short-Term Investments	15.87	19.4	20.63	23.01	24.63	26.07
Cash Growth	-1.42%	-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	0.69	0.69	0.67	0.29	0.23	0.11
Receivables	5.88	5.05	4.82	3.29	2.62	2.73
Inventory	2.42	2.24	1.87	1.27	1.33	1.21
Prepaid Expenses	0.3	0.33	0.29	0.27	0.25	0.24
Total Current Assets	24.47	27.02	27.62	27.84	28.83	30.25
Property, Plant & Equipment	27.99	26.84	27.19	15.81	14.9	8.09
Long-Term Investments	-	-	-	0.16	0.17	0.19
Goodwill	52.31	52.24	54.22	41.87	42.25	33.71
Other Intangible Assets	0.54	0.63	1.07	1.62	2.17	2.65
Long-Term Accounts Receivable	0.08	0.11	-	0.05	0.11	0.18
Long-Term Deferred Tax Assets	0.28	0.27	0.2	0.14	0.05	0.11
Other Long-Term Assets	2.47	-	-	0.21	-	-
Total Assets	108.14	107.11	110.3	87.69	88.48	75.17
Accounts Payable	1.97	1.83	1.98	1.63	1.1	1.38
Accrued Expenses	4.75	4.94	4.54	3.74	2.1	2.66
Current Portion of Long-Term Debt	0.88	0.84	0.83	0.85	0.87	-
Current Portion of Leases	1.69	1.61	1.65	1.56	1.65	1.54
Current Income Taxes Payable	1.46	1.42	1.83	1.04	0.85	1
Current Unearned Revenue	-	-	-	0.04	0.04	0.05
Other Current Liabilities	3.47	3.82	5.27	1.64	2.34	0.65
Total Current Liabilities	14.22	14.47	16.1	10.5	8.94	7.29
Long-Term Debt	0.89	1.33	1.77	2.24	3.14	-
Long-Term Leases	8.51	8.78	9.57	5.21	3.61	3.17
Long-Term Deferred Tax Liabilities	0.12	0.15	0.3	0.27	0.38	0.45
Other Long-Term Liabilities	0.24	0.24	1.22	0.15	0.72	0.16
Total Liabilities	23.98	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	19.15	17.48	15.05	6.93	8.56	6.53
Treasury Stock	-	-	-0.11	-0.11	-0.11	-0.11
Comprensive Income & Other	-12.88	-12.91	-10.56	-8.14	-7.4	-7.54
Total Common Equity	82.65	80.71	79.87	68.75	71.11	63.63
Minority Interest	1.51	1.44	1.47	0.55	0.58	0.48
Shareholders' Equity	84.16	82.15	81.34	69.31	71.69	64.1
Total Liabilities & Equity	108.14	107.11	110.3	87.69	88.48	75.17
Total Debt	11.98	12.56	13.82	9.87	9.26	4.71
Net Cash (Debt)	3.89	6.84	6.82	13.14	15.37	21.36
Net Cash Growth	-5.07%	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	10.25	12.55	11.52	17.34	19.89	22.96
Book Value Per Share	0.14	0.14	0.14	0.12	0.13	0.12
Tangible Book Value	29.81	27.84	24.58	25.27	26.69	27.27
Tangible Book Value Per Share	0.05	0.05	0.04	0.05	0.05	0.05
Land	8.28	8.23	8.65	5.27	5.36	-
Machinery	12.22	12.81	12.63	8.89	9.35	8.53
Construction In Progress	3.86	3.05	1.25	1.3	0.91	0

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