Kim Heng 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	5.37	3.36	10.97	13.14	8.25
Short-Term Investments	3.63	4.13	1.27	0.36	0.73
Cash & Short-Term Investments	9	7.49	12.24	13.49	8.98
Cash Growth	20.13%	-38.81%	-9.27%	50.23%	30.74%
Accounts Receivable	20.58	32.84	22.34	18.58	12.53
Other Receivables	2	3.61	1.5	3.05	0.44
Receivables	22.58	36.45	23.84	21.63	12.96
Inventory	24.1	20.87	28.74	2.82	2.08
Prepaid Expenses	2.81	1.28	1.41	0.88	0.86
Other Current Assets	1.11	9.88	3.74	13.59	1.1
Total Current Assets	59.6	75.97	69.98	52.41	25.98
Property, Plant & Equipment	110.22	105.49	97.19	101	105.51
Other Intangible Assets	0.06	0.06	0.06	0.06	0.06
Total Assets	169.88	181.53	167.23	153.47	131.56
Accounts Payable	16.68	12.16	13.65	8.58	10.51
Accrued Expenses	10.16	11.84	6.88	6.23	3.67
Short-Term Debt	8.41	19.23	5.97	3.09	3.43
Current Portion of Long-Term Debt	36.71	26.17	18.61	13.38	13.56
Current Portion of Leases	4.56	3.8	3.76	2.91	2.4
Current Income Taxes Payable	0.66	1.02	1.42	0.92	0.49
Current Unearned Revenue	6.97	16.66	1.67	0.02	0.06
Other Current Liabilities	3.54	2.05	13.46	20.39	0.35
Total Current Liabilities	87.67	92.93	65.43	55.51	34.45
Long-Term Debt	18.58	12.23	20.91	20.83	29.83
Long-Term Leases	6.72	11.28	12.05	10.33	10.03
Long-Term Deferred Tax Liabilities	8.17	6.8	5.58	3.24	1.86
Total Liabilities	121.13	123.23	103.96	89.91	76.17
Common Stock	74.41	74.41	74.41	74.41	74.41
Retained Earnings	5.44	14.26	15.49	15.93	8.56
Treasury Stock	-0.36	-0.36	-0.32	-0.32	-0.18
Comprehensive Income & Other	-37.91	-37.6	-33.6	-33.17	-32.99
Total Common Equity	41.58	50.71	55.98	56.84	49.8
Minority Interest	7.18	7.59	7.29	6.71	5.59
Shareholders' Equity	48.75	58.29	63.26	63.55	55.39
Total Liabilities & Equity	169.88	181.53	167.23	153.47	131.56
Total Debt	74.96	72.71	61.31	50.54	59.24
Net Cash (Debt)	-65.96	-65.22	-49.06	-37.04	-50.26
Net Cash Per Share	-0.09	-0.09	-0.07	-0.05	-0.07
Filing Date Shares Outstanding	704.93	704.93	704.93	705.44	706.64
Total Common Shares Outstanding	704.93	704.93	705.44	705.44	707.14
Working Capital	-28.07	-16.96	4.55	-3.1	-8.47
Book Value Per Share	0.06	0.07	0.08	0.08	0.07
Tangible Book Value	41.51	50.65	55.92	56.78	49.73
Tangible Book Value Per Share	0.06	0.07	0.08	0.08	0.07
Buildings	-	37.67	37.5	37.48	37.48
Machinery	-	74.42	77.8	80.55	88.44
Construction In Progress	-	12.48	3.81	9.21	8.61

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