Koh Brothers Eco Engineering Limited (SGX: 5HV)

Koh Brothers Eco Engineering 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	55.51	76.27	55.17	64.83	56.22	47.21
Short-Term Investments	0.35	1.6	1.74	2.36	5.14	2.9
Cash & Short-Term Investments	55.87	77.88	56.92	67.19	61.35	50.11
Cash Growth	-3.48%	36.83%	-15.29%	9.52%	22.44%	107.38%
Accounts Receivable	113.96	107.05	134.17	144.03	133.73	166.08
Other Receivables	-	9.36	8.93	9.06	7.81	9.34
Receivables	113.96	116.41	143.1	153.09	141.54	175.42
Inventory	0.28	4.61	4.98	5.09	6.3	6.49
Prepaid Expenses	-	0.01	-	-	-	-
Other Current Assets	4.44	-	-	-	-	-
Total Current Assets	174.55	198.9	204.99	225.37	209.18	232.02
Property, Plant & Equipment	33.74	35.32	40.36	44.58	56.74	71.37
Long-Term Investments	1.05	1.07	0.89	1.23	1.07	2.14
Goodwill	6.86	6.86	6.86	6.86	6.86	6.86
Long-Term Accounts Receivable	41.4	43.14	37.77	5.37	3.87	2.41
Long-Term Deferred Tax Assets	0.03	0.15	0.1	0.04	0.01	0.05
Total Assets	257.63	285.45	290.97	283.44	277.73	314.84
Accounts Payable	39.05	47.77	50.43	35.12	46.85	69.03
Accrued Expenses	-	4.09	3.3	4.8	6.21	6.48
Short-Term Debt	52.5	49.5	44.5	51	51.65	54.25
Current Portion of Long-Term Debt	0.96	1.27	1.24	4.85	3.95	2.73
Current Portion of Leases	2.71	2.93	6.31	5.9	6.72	7.54
Current Income Taxes Payable	0.54	0.46	0.53	0.33	0.36	-
Current Unearned Revenue	22.41	23.41	10.36	5.16	7.35	12.45
Other Current Liabilities	-	5.6	6.83	10.68	20.47	25.69
Total Current Liabilities	118.16	135.02	123.51	117.84	143.56	178.16
Long-Term Debt	0.76	1.08	2.34	3.58	8.32	7.27
Long-Term Leases	2.12	3.15	4.63	9.41	14.69	18.08
Long-Term Deferred Tax Liabilities	0.08	0.01	0.01	0.48	0.5	0.52
Other Long-Term Liabilities	10.08	10.75	9.48	6.94	4.65	3.82
Total Liabilities	131.19	150.01	139.97	138.25	171.72	207.86
Common Stock	136.67	136.67	136.37	136.36	96.56	83.98
Retained Earnings	-12.68	-3.38	12.5	9.82	7.78	19.96
Comprehensive Income & Other	-4.27	-4.35	-3.35	-3.22	-0.58	0.6
Total Common Equity	119.71	128.95	145.52	142.96	103.76	104.54
Minority Interest	6.73	6.5	5.48	2.24	2.25	2.44
Shareholders' Equity	126.44	135.44	151	145.2	106.01	106.98
Total Liabilities & Equity	257.63	285.45	290.97	283.44	277.73	314.84
Total Debt	59.04	57.92	59.02	74.75	85.33	89.87
Net Cash (Debt)	-3.17	19.96	-2.11	-7.56	-23.98	-39.77
Net Cash Per Share	-0.00	0.01	-0.00	-0.00	-0.01	-0.02
Filing Date Shares Outstanding	2,818	2,818	2,818	2,818	1,999	1,999
Total Common Shares Outstanding	2,818	2,818	2,818	2,818	1,999	1,766
Working Capital	56.39	63.88	81.49	107.54	65.63	53.85
Book Value Per Share	0.04	0.05	0.05	0.05	0.05	0.06
Tangible Book Value	112.86	122.09	138.66	136.1	96.91	97.68
Tangible Book Value Per Share	0.04	0.04	0.05	0.05	0.05	0.06
Land	-	22.32	21.61	20.84	20.13	16.7
Machinery	-	71.07	69.89	86.71	100.33	73.1
Construction In Progress	-	-	2.13	-	0.15	-
Order Backlog	-	-	-	-	676.3	-

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