KOP Limited Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Millions SGD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	10.19	12.09	3.83	14.38	5.31	1.78
Short-Term Investments	-	0.2	0.1	0.19	0.15	0.36
Cash & Short-Term Investments	10.19	12.29	3.93	14.57	5.45	2.14
Cash Growth	-56.20%	212.73%	-73.03%	167.07%	154.62%	-36.68%
Accounts Receivable	2.66	1.85	8.57	18.75	1.84	0.28
Other Receivables	-	3.27	0.42	0.83	0.72	1.44
Receivables	2.66	5.12	9	19.58	2.56	1.72
Inventory	0.26	0.28	43.85	87.71	126.12	127.05
Prepaid Expenses	-	0.17	0.3	0.23	0.2	0.27
Other Current Assets	0.41	-	-	0.13	108.16	0.64
Total Current Assets	13.52	17.86	57.08	122.21	242.49	131.82
Property, Plant & Equipment	58.47	61.22	65.49	69.23	39.93	40.78
Long-Term Investments	-	-	0.02	0.15	0.31	103.47
Long-Term Deferred Tax Assets	-	-	-	-	-	0.05
Total Assets	71.99	79.08	122.59	191.59	282.73	276.12
Accounts Payable	5.17	2.3	2.52	3.24	2.53	3.04
Accrued Expenses	-	2.35	4.35	4.9	9.13	6.83
Short-Term Debt	-	-	5.48	-	-	-
Current Portion of Long-Term Debt	-	1.43	27.61	95.78	50.57	45
Current Portion of Leases	0.03	0.1	0.09	0.12	0.13	0.17
Current Income Taxes Payable	2.03	2.29	3.12	1.61	1.62	1.66
Current Unearned Revenue	0.09	0.09	0.1	0.1	1.07	2
Other Current Liabilities	-	2.11	4.9	3.52	6.7	6.51
Total Current Liabilities	7.32	10.67	48.16	109.28	71.74	65.21
Long-Term Debt	-	-	1.43	5.28	93.55	88.7
Long-Term Leases	0.02	0.02	0.02	0	0.05	0.19
Long-Term Deferred Tax Liabilities	0.28	0.29	0.3	0.31	2.59	2.58
Other Long-Term Liabilities	-	-	-	1.18	1.08	-
Total Liabilities	7.63	10.98	49.92	116.05	169.01	156.68
Common Stock	78.94	78.94	78.94	78.94	78.94	78.94
Retained Earnings	-12.13	-10.04	-5.78	-2.85	27.67	0.89
Comprehensive Income & Other	-5.92	-4.22	-3.67	-2.21	5.42	37.21
Total Common Equity	60.89	64.68	69.49	73.89	112.03	117.04
Minority Interest	3.48	3.42	3.17	1.65	1.69	2.4
Shareholders' Equity	64.37	68.1	72.66	75.54	113.72	119.44
Total Liabilities & Equity	71.99	79.08	122.59	191.59	282.73	276.12
Total Debt	0.05	1.54	34.64	101.19	144.3	134.05
Net Cash (Debt)	10.14	10.75	-30.71	-86.63	-138.84	-131.91
Net Cash Per Share	0.01	0.01	-0.03	-0.08	-0.13	-0.12
Filing Date Shares Outstanding	1,108	1,108	1,108	1,108	1,108	1,108
Total Common Shares Outstanding	1,108	1,108	1,108	1,108	1,108	1,108
Working Capital	6.2	7.19	8.91	12.93	170.75	66.61
Book Value Per Share	0.05	0.06	0.06	0.07	0.10	0.11
Tangible Book Value	60.89	64.68	69.49	73.89	112.03	117.04
Tangible Book Value Per Share	0.05	0.06	0.06	0.07	0.10	0.11
Land	-	1.66	1.63	66.79	48.24	47.29
Buildings	-	3.55	3.49	3.26	-	-
Machinery	-	9.66	9.41	9.09	8.19	8.06
Construction In Progress	-	7.36	7.63	7.93	-	-
Leasehold Improvements	-	61.52	63.9	-	-	-

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