Kim Heng Limited (SGX:5G2)

Kim Heng Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4.83	5.37	3.36	10.97	13.14	8.25
Short-Term Investments	3.24	3.63	4.13	1.27	0.36	0.73
Cash & Short-Term Investments	8.07	9	7.49	12.24	13.49	8.98
Cash Growth	-10.82%	20.13%	-38.81%	-9.27%	50.23%	30.74%
Accounts Receivable	31.17	20.58	32.84	22.34	18.58	12.53
Other Receivables	2.44	2	3.61	1.5	3.05	0.44
Receivables	33.6	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	2.01	2.81	1.28	1.41	0.88	0.86
Other Current Assets	1.05	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

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	15.24	16.68	12.16	13.65	8.58	10.51
Accrued Expenses	11.74	10.16	11.84	6.88	6.23	3.67
Short-Term Debt	12.25	13.74	19.23	5.97	3.09	3.43
Current Portion of Long-Term Debt	26.81	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	4.45	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

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	67.52	74.96	72.71	61.31	50.54	59.24
Net Cash (Debt)	-59.45	-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	704.93	704.93	704.93	704.93	705.44	706.64
Total Common Shares Outstanding	704.93	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

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 9, 2026

Data Sources Report a data error