Acesian Partners Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	16.36	18.39	19.24	18.49	8.98
Short-Term Investments	0.18	0.14	0.16	0.12	0.42
Cash & Short-Term Investments	16.54	18.53	19.39	18.62	9.4
Cash Growth	-10.72%	-4.48%	4.18%	97.98%	104.52%
Accounts Receivable	0.96	0.86	3.77	3.5	2.05
Other Receivables	0.09	0.16	0.14	0.18	0.2
Receivables	1.06	1.02	3.91	3.68	2.25
Inventory	3.08	3.21	3.98	4.25	3.79
Prepaid Expenses	0.2	0.1	0.07	0.1	0.14
Other Current Assets	0.1	0.59	0.09	0.09	0.09
Total Current Assets	20.98	23.43	27.45	26.74	15.68
Property, Plant & Equipment	3.73	2.48	2.07	1.91	2.47
Total Assets	24.72	25.91	29.52	28.65	18.15
Accounts Payable	0.81	0.29	0.84	5.53	6.13
Accrued Expenses	0.69	0.74	2.19	3	1.15
Current Portion of Leases	0.46	0.26	0.22	0.38	0.48
Current Income Taxes Payable	-	0.03	0.7	1.08	0.3
Current Unearned Revenue	0.41	0.29	2.07	2.22	0.13
Other Current Liabilities	0.12	0.11	0.08	0.54	1.64
Total Current Liabilities	2.49	1.72	6.1	12.74	9.83
Long-Term Leases	1.62	1.17	0.81	0.18	0.52
Total Liabilities	4.11	2.89	6.91	12.92	10.35
Common Stock	20.32	20.32	20.32	20.32	20.32
Retained Earnings	2.39	4.95	4.44	-3.01	-10.92
Treasury Stock	-1.18	-1.18	-1	-0.2	-
Comprehensive Income & Other	-1.18	-1.31	-1.4	-1.49	-1.67
Total Common Equity	20.35	22.78	22.36	15.62	7.73
Minority Interest	0.25	0.24	0.24	0.11	0.07
Shareholders' Equity	20.6	23.02	22.61	15.73	7.79
Total Liabilities & Equity	24.72	25.91	29.52	28.65	18.15
Total Debt	2.08	1.43	1.03	0.56	1
Net Cash (Debt)	14.46	17.09	18.36	18.05	8.41
Net Cash Growth	-15.39%	-6.93%	1.71%	114.80%	146.07%
Net Cash Per Share	0.03	0.04	0.04	0.04	0.02
Filing Date Shares Outstanding	472.65	472.65	473.72	481.25	498.5
Total Common Shares Outstanding	472.65	472.65	476.85	493.37	498.5
Working Capital	18.49	21.72	21.35	14	5.84
Book Value Per Share	0.04	0.05	0.05	0.03	0.02
Tangible Book Value	20.35	22.78	22.36	15.62	7.73
Tangible Book Value Per Share	0.04	0.05	0.05	0.03	0.02
Buildings	3.35	2.72	2.32	1.56	1.53
Machinery	4.41	4.01	3.85	4	4.04