Kim Heng Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	4.83	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	4.83	9	7.49	12.24	13.49	8.98
Cash Growth	-46.60%	20.13%	-38.81%	-9.27%	50.23%	30.74%
Accounts Receivable	39.9	20.58	32.84	22.34	18.58	12.53
Other Receivables	-	2	3.61	1.5	3.05	0.44
Receivables	39.9	22.58	36.45	23.84	21.63	12.96
Inventory	19.82	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	64.55	59.6	75.97	69.98	52.41	25.98
Property, Plant & Equipment	107.88	110.22	105.49	97.19	101	105.51
Other Intangible Assets	0.06	0.06	0.06	0.06	0.06	0.06
Total Assets	172.5	169.88	181.53	167.23	153.47	131.56
Accounts Payable	31.43	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	39.06	13.74	19.23	5.97	3.09	3.43
Current Portion of Long-Term Debt	-	31.37	26.17	18.61	13.38	13.56
Current Portion of Leases	3.74	4.56	3.8	3.76	2.91	2.4
Current Income Taxes Payable	0.33	0.66	1.02	1.42	0.92	0.49
Current Unearned Revenue	20.74	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	95.31	87.67	92.93	65.43	55.51	34.45
Long-Term Debt	19.15	18.58	12.23	20.91	20.83	29.83
Long-Term Leases	5.57	6.72	11.28	12.05	10.33	10.03
Long-Term Deferred Tax Liabilities	8.12	8.17	6.8	5.58	3.24	1.86
Total Liabilities	128.15	121.13	123.23	103.96	89.91	76.17
Common Stock	74.41	74.41	74.41	74.41	74.41	74.41
Retained Earnings	-0.79	5.44	14.26	15.49	15.93	8.56
Treasury Stock	-0.36	-0.36	-0.36	-0.32	-0.32	-0.18
Comprehensive Income & Other	-37.73	-37.91	-37.6	-33.6	-33.17	-32.99
Total Common Equity	35.53	41.58	50.71	55.98	56.84	49.8
Minority Interest	8.82	7.18	7.59	7.29	6.71	5.59
Shareholders' Equity	44.35	48.75	58.29	63.26	63.55	55.39
Total Liabilities & Equity	172.5	169.88	181.53	167.23	153.47	131.56
Total Debt	67.52	74.96	72.71	61.31	50.54	59.24
Net Cash (Debt)	-62.69	-65.96	-65.22	-49.06	-37.04	-50.26
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.08	-0.09	-0.09	-0.07	-0.05	-0.07
Filing Date Shares Outstanding	692.22	704.93	704.93	704.93	705.44	706.64
Total Common Shares Outstanding	692.22	704.93	704.93	705.44	705.44	707.14
Working Capital	-30.76	-28.07	-16.96	4.55	-3.1	-8.47
Book Value Per Share	0.05	0.06	0.07	0.08	0.08	0.07
Tangible Book Value	35.47	41.51	50.65	55.92	56.78	49.73
Tangible Book Value Per Share	0.05	0.06	0.07	0.08	0.08	0.07
Buildings	-	37.77	37.67	37.5	37.48	37.48
Machinery	-	107.12	74.42	77.8	80.55	88.44
Construction In Progress	-	0.98	12.48	3.81	9.21	8.61