HS Optimus Holdings Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Millions SGD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	8.21	2.93	5.18	8.31	11.13	11.3
Cash & Short-Term Investments	8.21	2.93	5.18	8.31	11.13	11.3
Cash Growth	95.78%	-43.50%	-37.64%	-25.28%	-1.50%	-10.82%
Accounts Receivable	6.11	3.56	2.4	1.65	1.96	4.28
Other Receivables	-	2.09	1.73	1.34	3.15	0.61
Receivables	6.11	5.65	4.14	2.99	5.11	4.88
Inventory	30.82	32.57	33.11	33.65	37.08	36.79
Prepaid Expenses	-	0.85	0.67	0.24	0.23	0.83
Other Current Assets	-	1.39	12.86	3.35	0.53	0.62
Total Current Assets	45.14	43.38	55.96	48.54	54.08	54.42
Property, Plant & Equipment	9.21	8.87	9.14	9.96	11.06	15.17
Long-Term Investments	-	0	0	0	0	0
Long-Term Accounts Receivable	-	-	-	-	-	0.03
Other Long-Term Assets	11.31	11.25	-	12.65	17.99	15.15
Total Assets	65.65	63.5	65.09	71.15	83.13	84.77
Accounts Payable	3.38	-	-	0.53	1.09	1.56
Accrued Expenses	-	0.97	0.78	0.89	0.89	1.49
Short-Term Debt	2.6	4.79	2.83	2.84	4.45	2.41
Current Portion of Long-Term Debt	-	-	-	0.16	0.16	0.16
Current Portion of Leases	0.04	0.01	0.02	0.02	0.03	0.04
Current Income Taxes Payable	0.26	0.29	0.09	0	0.02	-
Current Unearned Revenue	0	0.09	0.01	0.02	-	-
Other Current Liabilities	-	1.97	1.71	0.62	0.88	1.07
Total Current Liabilities	6.29	8.12	5.44	5.08	7.52	6.73
Long-Term Debt	6.02	-	-	2.5	2.67	2.83
Long-Term Leases	0.46	0.02	0	0.01	0.02	0.02
Long-Term Deferred Tax Liabilities	1.13	1.12	1.16	1.07	1.48	1.57
Total Liabilities	13.9	9.25	6.61	8.67	11.68	11.15
Common Stock	103.17	103.17	103.17	103.17	103.17	103.17
Retained Earnings	-46.69	-45.38	-42.77	-40.74	-33.31	-31.52
Comprehensive Income & Other	-11.74	-10.98	-9.83	-8.24	-7.42	-7.02
Total Common Equity	44.75	46.81	50.58	54.19	62.44	64.63
Minority Interest	7	7.44	7.91	8.29	9.01	8.99
Shareholders' Equity	51.75	54.24	58.49	62.48	71.45	73.62
Total Liabilities & Equity	65.65	63.5	65.09	71.15	83.13	84.77
Total Debt	9.12	4.81	2.86	5.53	7.32	5.46
Net Cash (Debt)	-0.92	-1.88	2.33	2.78	3.8	5.84
Net Cash Growth	-	-	-16.35%	-26.92%	-34.88%	-15.20%
Net Cash Per Share	-0.00	-0.00	0.00	0.00	0.00	0.00
Filing Date Shares Outstanding	5,381	5,381	5,381	5,381	5,381	5,381
Total Common Shares Outstanding	5,381	5,381	5,381	5,381	5,381	5,381
Working Capital	38.85	35.27	50.52	43.46	46.56	47.7
Book Value Per Share	0.01	0.01	0.01	0.01	0.01	0.01
Tangible Book Value	44.75	46.81	50.58	54.19	62.44	64.63
Tangible Book Value Per Share	0.01	0.01	0.01	0.01	0.01	0.01
Buildings	-	4.58	4.27	4.55	4.94	4.99
Machinery	-	6.5	6.15	6.16	6.78	6.95
Construction In Progress	-	-	-	0.09	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.