Koyo International Limited (SGX:5OC)

Koyo International 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	34.47	18.6	2.78	9.39	8.9	13.32
Cash & Short-Term Investments	34.47	18.6	2.78	9.39	8.9	13.32
Cash Growth	385.86%	568.97%	-70.37%	5.51%	-33.22%	-25.00%
Accounts Receivable	18.82	51.52	32.67	27.27	17.95	8.49
Other Receivables	-	-	-	0.05	0.01	0.07
Receivables	18.82	51.52	32.67	27.31	17.96	8.55
Inventory	0.02	1.12	0.4	0.52	0.72	1.19
Prepaid Expenses	-	0.29	0.46	0.64	0.9	0.29
Other Current Assets	-	0.33	0.32	0.29	0.88	0.62
Total Current Assets	53.3	71.86	36.62	38.15	29.36	24.11
Property, Plant & Equipment	10.36	7.56	7.61	6.24	6.3	7.03
Long-Term Investments	0.02	0.01	0.01	0.68	0.6	0.68
Long-Term Accounts Receivable	6.08	4.55	1.49	-	-	-
Other Long-Term Assets	-	-	1.2	1.2	1.2	-
Total Assets	69.76	83.98	46.93	46.27	37.46	31.82

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	38.44	27.88	10.61	12	7.46	4.51
Accrued Expenses	-	20.58	2.92	3	2.34	2.23
Short-Term Debt	-	7.59	7.31	3.59	-	-
Current Portion of Long-Term Debt	0.2	1.01	4	1.51	-	-
Current Portion of Leases	0.75	0.06	0.13	0.16	0.26	0.27
Current Income Taxes Payable	0.52	0.55	-	-	0.13	0.11
Current Unearned Revenue	-	-	-	3.88	8.42	-
Other Current Liabilities	0.53	0.92	1.34	0.05	1.73	1.14
Total Current Liabilities	40.45	58.58	26.31	24.18	20.33	8.25
Long-Term Debt	-	0.07	-	3.5	-	-
Long-Term Leases	1.43	0.92	0.97	1.48	1.56	1.82
Other Long-Term Liabilities	3.77	1.47	-	-	-	-
Total Liabilities	45.65	61.04	27.28	29.17	21.89	10.07

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	4.48	4.48	4.48	4.48	4.48	4.48
Retained Earnings	16.14	14.97	11.67	11.62	10.08	16.26
Treasury Stock	-0.63	-0.63	-0.63	-0.63	-0.63	-0.63
Comprehensive Income & Other	4.13	4.13	4.13	1.64	1.64	1.65
Shareholders' Equity	24.12	22.94	19.65	17.1	15.57	21.76
Total Liabilities & Equity	69.76	83.98	46.93	46.27	37.46	31.82

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	2.39	9.64	12.41	10.25	1.82	2.08
Net Cash (Debt)	32.08	8.97	-9.63	-0.86	7.08	11.24
Net Cash Growth	1460.41%	-	-	-	-37.00%	-33.68%
Net Cash Per Share	0.17	0.05	-0.05	-0.00	0.04	0.06
Filing Date Shares Outstanding	189.82	189.82	189.82	189.82	189.82	189.82
Total Common Shares Outstanding	189.82	189.82	189.82	189.82	189.82	189.82
Working Capital	12.86	13.28	10.31	13.97	9.02	15.86
Book Value Per Share	0.13	0.12	0.10	0.09	0.08	0.11
Tangible Book Value	24.12	22.94	19.65	17.1	15.57	21.76
Tangible Book Value Per Share	0.13	0.12	0.10	0.09	0.08	0.11
Machinery	-	3.29	3.22	2.85	2.59	2.52
Construction In Progress	-	0.65	0.11	0.11	0.11	0.1
Order Backlog	-	76.6	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 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

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