Koyo International 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	18.6	2.78	9.39	8.9	13.32
Cash & Short-Term Investments	18.6	2.78	9.39	8.9	13.32
Cash Growth	568.97%	-70.37%	5.51%	-33.22%	-25.00%
Accounts Receivable	53.24	32.66	27.27	17.95	8.49
Other Receivables	-	0.01	0.05	0.01	0.07
Receivables	53.24	32.67	27.31	17.96	8.55
Inventory	0.02	0.4	0.52	0.72	1.19
Prepaid Expenses	-	0.46	0.64	0.9	0.29
Other Current Assets	-	0.32	0.29	0.88	0.62
Total Current Assets	71.86	36.62	38.15	29.36	24.11
Property, Plant & Equipment	7.56	7.61	6.24	6.3	7.03
Long-Term Investments	0.01	0.01	0.68	0.6	0.68
Long-Term Accounts Receivable	4.55	1.49	-	-	-
Other Long-Term Assets	-	1.2	1.2	1.2	-
Total Assets	83.98	46.93	46.27	37.46	31.82
Accounts Payable	56.2	10.61	12	7.46	4.51
Accrued Expenses	-	2.92	3	2.34	2.23
Short-Term Debt	-	7.31	3.59	-	-
Current Portion of Long-Term Debt	1.01	4	1.51	-	-
Current Portion of Leases	0.06	0.13	0.16	0.26	0.27
Current Income Taxes Payable	0.55	-	-	0.13	0.11
Current Unearned Revenue	-	-	3.88	8.42	-
Other Current Liabilities	0.77	1.34	0.05	1.73	1.14
Total Current Liabilities	58.58	26.31	24.18	20.33	8.25
Long-Term Debt	0.07	-	3.5	-	-
Long-Term Leases	0.92	0.97	1.48	1.56	1.82
Other Long-Term Liabilities	1.47	-	-	-	-
Total Liabilities	61.04	27.28	29.17	21.89	10.07
Common Stock	4.48	4.48	4.48	4.48	4.48
Retained Earnings	14.97	11.67	11.62	10.08	16.26
Treasury Stock	-0.63	-0.63	-0.63	-0.63	-0.63
Comprehensive Income & Other	4.13	4.13	1.64	1.64	1.65
Shareholders' Equity	22.94	19.65	17.1	15.57	21.76
Total Liabilities & Equity	83.98	46.93	46.27	37.46	31.82
Total Debt	2.05	12.41	10.25	1.82	2.08
Net Cash (Debt)	16.55	-9.63	-0.86	7.08	11.24
Net Cash Growth	-	-	-	-37.00%	-33.68%
Net Cash Per Share	0.09	-0.05	-0.00	0.04	0.06
Filing Date Shares Outstanding	189.82	189.82	189.82	189.82	189.82
Total Common Shares Outstanding	189.82	189.82	189.82	189.82	189.82
Working Capital	13.28	10.31	13.97	9.02	15.86
Book Value Per Share	0.12	0.10	0.09	0.08	0.11
Tangible Book Value	22.94	19.65	17.1	15.57	21.76
Tangible Book Value Per Share	0.12	0.10	0.09	0.08	0.11
Machinery	-	3.22	2.85	2.59	2.52
Construction In Progress	-	0.11	0.11	0.11	0.1
Order Backlog	76.6	193.7	-	-	-

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