ISEC Healthcare Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	22.71	23.79	15.91	19.4	20.63	22.49
Short-Term Investments	-	0.96	0.61	0.61	-	0.52
Cash & Short-Term Investments	22.71	24.76	16.52	20.02	20.63	23.01
Cash Growth	31.49%	49.81%	-17.45%	-2.99%	-10.33%	-6.58%
Accounts Receivable	4.53	5.59	5.3	4.36	4.14	3
Other Receivables	1.47	0.41	0.1	0.08	0.67	0.29
Receivables	6	6	5.39	4.44	4.82	3.29
Inventory	2.79	2.77	2.5	2.24	1.87	1.27
Prepaid Expenses	0.62	0.52	0.44	0.33	0.29	0.27
Total Current Assets	32.12	34.05	24.86	27.02	27.62	27.84
Property, Plant & Equipment	57.9	56.85	40.69	26.84	27.19	15.81
Long-Term Investments	-	-	-	-	-	0.16
Goodwill	54.4	54.03	52.65	52.24	54.22	41.87
Other Intangible Assets	0.54	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	0.44	0.43	0.28	0.27	0.2	0.14
Other Long-Term Assets	-	-	-	-	-	0.21
Total Assets	145.39	145.91	119.05	107.11	110.3	87.69
Accounts Payable	1.96	2.39	2.24	1.83	1.98	1.63
Accrued Expenses	4.24	7.92	5.48	5.16	4.54	3.74
Current Portion of Long-Term Debt	0.32	0.26	0.67	0.84	0.83	0.85
Current Portion of Leases	2.1	2.14	2.21	1.61	1.65	1.56
Current Income Taxes Payable	1.22	0.99	1.46	1.42	1.83	1.04
Current Unearned Revenue	-	0.12	0.05	0.06	-	0.04
Other Current Liabilities	3.63	3.55	4.65	3.55	5.27	1.64
Total Current Liabilities	13.48	17.36	16.77	14.47	16.1	10.5
Long-Term Debt	16.5	16.5	0.77	1.33	1.77	2.24
Long-Term Leases	8.11	8.16	9.45	8.78	9.57	5.21
Long-Term Deferred Tax Liabilities	0.13	0.13	0.01	0.15	0.3	0.27
Other Long-Term Liabilities	0.18	0.18	0.32	0.24	1.22	0.15
Total Liabilities	38.4	42.33	27.31	24.96	28.95	18.38
Common Stock	76.53	76.53	76.38	76.14	75.48	70.07
Retained Earnings	35.86	33.03	23.69	17.48	15.05	6.93
Treasury Stock	-	-	-	-	-0.11	-0.11
Comprehensive Income & Other	-7.12	-7.77	-10.01	-12.91	-10.56	-8.14
Total Common Equity	105.28	101.79	90.06	80.71	79.87	68.75
Minority Interest	1.71	1.79	1.68	1.44	1.47	0.55
Shareholders' Equity	106.99	103.58	91.74	82.15	81.34	69.31
Total Liabilities & Equity	145.39	145.91	119.05	107.11	110.3	87.69
Total Debt	27.03	27.06	13.09	12.56	13.82	9.87
Net Cash (Debt)	-4.33	-2.3	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	-0.00	0.01	0.01	0.01	0.02
Filing Date Shares Outstanding	575.7	575.7	575.19	574.47	572.23	550.35
Total Common Shares Outstanding	575.7	575.7	575.19	574.47	572.23	550.35
Working Capital	18.64	16.69	8.09	12.55	11.52	17.34
Book Value Per Share	0.18	0.18	0.16	0.14	0.14	0.12
Tangible Book Value	50.34	47.21	36.89	27.84	24.58	25.27
Tangible Book Value Per Share	0.09	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.