GSS Energy Limited (SGX: 41F)

GSS Energy 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	10.38	14.88	15.15	15.74	7.06	7.25
Short-Term Investments	2.09	-	-	0.4	0.27	3.86
Trading Asset Securities	-	-	-	-	0.61	-
Cash & Short-Term Investments	12.46	14.88	15.15	16.14	7.94	11.11
Cash Growth	-5.83%	-1.77%	-6.12%	103.20%	-28.52%	16.65%
Accounts Receivable	22.59	12.03	1.24	26.54	37.97	22.87
Other Receivables	-	10.43	10.3	0.62	0.54	0.37
Receivables	22.59	22.46	11.54	27.16	38.51	23.24
Inventory	18.05	18.3	30.06	33.91	14.65	11.45
Prepaid Expenses	-	0.34	0.48	0.24	0.2	0.3
Other Current Assets	2.97	1.75	3.38	5.75	2.55	0.93
Total Current Assets	56.08	57.73	60.61	83.19	63.84	47.02
Property, Plant & Equipment	33.56	34.9	38.53	29.22	26.22	12.57
Long-Term Investments	-	-	-	2.75	2.76	2.77
Goodwill	6.51	6.51	6.51	0.11	0.11	0.11
Other Intangible Assets	4.51	4.28	2.66	1.39	1.39	1.39
Long-Term Deferred Tax Assets	0.62	0.7	0.56	0.04	0.04	-
Other Long-Term Assets	-	-	-	9.86	9.39	12.84
Total Assets	101.28	104.12	108.86	126.56	103.76	76.7
Accounts Payable	33.23	22.41	24.33	26.36	20.68	14.56
Accrued Expenses	-	-	-	3.18	4.26	3.75
Short-Term Debt	-	14.13	6.53	13.1	8.19	5.49
Current Portion of Long-Term Debt	16.86	7.13	5.41	1.42	0.62	-
Current Portion of Leases	2.99	3.32	5.72	1.49	1.13	1.25
Current Income Taxes Payable	0.06	0.04	0.54	0.87	1.16	0.25
Current Unearned Revenue	-	0.05	0.02	0.02	-	-
Other Current Liabilities	-	2.93	4.72	5.28	5.12	1.61
Total Current Liabilities	53.14	50.01	47.26	51.72	41.16	26.91
Long-Term Debt	3.3	4.73	2.45	3.97	4.38	-
Long-Term Leases	4.12	5.36	5.49	3.64	0.62	0.15
Long-Term Unearned Revenue	-	0.03	0.05	0.07	-	-
Long-Term Deferred Tax Liabilities	0.27	0.28	0.32	0.11	0.11	-
Other Long-Term Liabilities	0.02	-	-	0.45	1.66	-
Total Liabilities	63.14	62.61	57.6	61.44	49.76	28.79
Common Stock	66.67	66.67	66.67	63.42	58.59	58.52
Retained Earnings	-27.77	-22.31	-17.35	-1.89	-6.96	-12.49
Comprehensive Income & Other	0.78	-1.38	3.31	4.82	3.48	2.61
Total Common Equity	39.68	42.98	52.63	66.35	55.11	48.65
Minority Interest	-1.54	-1.47	-1.37	-1.22	-1.12	-0.74
Shareholders' Equity	38.14	41.51	51.26	65.13	53.99	47.91
Total Liabilities & Equity	101.28	104.12	108.86	126.56	103.76	76.7
Total Debt	27.27	34.68	25.59	23.62	14.94	6.9
Net Cash (Debt)	-14.81	-19.79	-10.44	-7.48	-7	4.22
Net Cash Growth	-	-	-	-	-	-6.14%
Net Cash Per Share	-0.02	-0.03	-0.02	-0.01	-0.01	0.01
Filing Date Shares Outstanding	630.19	630.19	630.19	630.19	496.86	496.86
Total Common Shares Outstanding	630.19	630.19	630.19	580.19	496.86	496.16
Working Capital	2.95	7.72	13.35	31.47	22.69	20.11
Book Value Per Share	0.06	0.07	0.08	0.11	0.11	0.10
Tangible Book Value	28.67	32.19	43.46	64.85	53.61	47.14
Tangible Book Value Per Share	0.05	0.05	0.07	0.11	0.11	0.10
Buildings	-	15.7	4.29	4.69	4.6	4.39
Machinery	-	50.72	49.67	48.55	47.05	45.31
Construction In Progress	-	0.33	14.32	13.25	12.95	-
Leasehold Improvements	-	8.73	6.52	6.56	6.43	6.33

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