Kim Heng Limited (SGX: 5G2)

Kim Heng 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	5.57	10.97	13.14	8.25	6.23	3.06
Short-Term Investments	1.2	1.27	0.36	0.73	0.64	0.32
Cash & Short-Term Investments	6.77	12.24	13.49	8.98	6.87	3.38
Cash Growth	-32.51%	-9.27%	50.23%	30.74%	103.07%	-37.72%
Accounts Receivable	20.79	22.34	18.58	12.53	10.43	12.74
Other Receivables	1.73	1.5	3.05	0.44	0.55	0.4
Receivables	22.53	23.84	21.63	12.96	10.98	13.14
Inventory	35.16	28.74	2.82	2.08	0.47	0.24
Prepaid Expenses	0.76	1.41	0.88	0.86	0.34	0.31
Other Current Assets	7.92	3.74	13.59	1.1	6.09	27.89
Total Current Assets	73.13	69.98	52.41	25.98	24.73	44.97
Property, Plant & Equipment	102.2	97.19	101	105.51	97.62	70.81
Other Intangible Assets	0.06	0.06	0.06	0.06	0.06	0.06
Total Assets	175.39	167.23	153.47	131.56	122.42	115.83
Accounts Payable	13.91	13.65	8.58	10.51	6.29	5.88
Accrued Expenses	8.65	6.88	6.23	3.67	4.27	4.79
Short-Term Debt	38.12	5.97	3.09	3.43	2.87	2.23
Current Portion of Long-Term Debt	-	18.61	13.38	13.56	11.22	15.76
Current Portion of Leases	3.02	3.76	2.91	2.4	1.82	6.74
Current Income Taxes Payable	0.7	1.42	0.92	0.49	0.06	0.16
Current Unearned Revenue	2.55	1.67	0.02	0.06	0.28	0.24
Other Current Liabilities	16.08	13.46	20.39	0.35	0.55	1.22
Total Current Liabilities	83.02	65.43	55.51	34.45	27.35	37
Long-Term Debt	11.71	20.91	20.83	29.83	27.64	10.71
Long-Term Leases	10.88	12.05	10.33	10.03	6.51	2.85
Long-Term Deferred Tax Liabilities	5.6	5.58	3.24	1.86	1.52	3.4
Total Liabilities	111.21	103.96	89.91	76.17	63.02	53.95
Common Stock	74.41	74.41	74.41	74.41	74.41	74.41
Retained Earnings	14.45	15.49	15.93	8.56	14.45	19.72
Treasury Stock	-0.36	-0.32	-0.32	-0.18	-0.14	-0.12
Comprensive Income & Other	-33.25	-33.6	-33.17	-32.99	-33.32	-32.96
Total Common Equity	55.25	55.98	56.84	49.8	55.4	61.05
Minority Interest	8.94	7.29	6.71	5.59	4	0.83
Shareholders' Equity	64.18	63.26	63.55	55.39	59.4	61.88
Total Liabilities & Equity	175.39	167.23	153.47	131.56	122.42	115.83
Total Debt	63.73	61.31	50.54	59.24	50.06	38.27
Net Cash (Debt)	-56.96	-49.06	-37.04	-50.26	-43.19	-34.89
Net Cash Per Share	-0.08	-0.07	-0.05	-0.07	-0.06	-0.05
Filing Date Shares Outstanding	704.93	704.93	705.44	706.64	707.91	708.5
Total Common Shares Outstanding	704.93	705.44	705.44	707.14	707.91	708.68
Working Capital	-9.89	4.55	-3.1	-8.47	-2.62	7.97
Book Value Per Share	0.08	0.08	0.08	0.07	0.08	0.09
Tangible Book Value	55.18	55.92	56.78	49.73	55.34	60.99
Tangible Book Value Per Share	0.08	0.08	0.08	0.07	0.08	0.09
Buildings	-	37.5	37.48	37.48	37.47	17.04
Machinery	-	77.8	80.55	88.44	79.96	88.76
Construction In Progress	-	3.81	9.21	8.61	9.72	1.04

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