ES Group (Holdings) 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	2.41	3.11	3.65	6.1	8.85
Short-Term Investments	-	0.22	0.23	0.2	0.31
Cash & Short-Term Investments	2.41	3.34	3.88	6.3	9.15
Cash Growth	-27.73%	-13.92%	-38.42%	-31.23%	-54.28%
Accounts Receivable	9.03	8.68	6.84	9.22	9.51
Other Receivables	0.93	0.18	0.09	0.17	0.15
Receivables	9.96	8.86	6.93	9.4	9.66
Inventory	0.37	0.34	0.43	0.4	0.62
Prepaid Expenses	-	0.23	0.16	0.1	0.21
Other Current Assets	-	0.1	0.03	-	-
Total Current Assets	12.74	12.86	11.43	16.19	19.65
Property, Plant & Equipment	19.45	20.2	18.91	17.94	18.6
Long-Term Investments	0.04	0.13	0.25	0.33	0.22
Other Intangible Assets	0.03	0.03	0.03	0.05	0.05
Other Long-Term Assets	0.26	0.29	0.3	0.23	0.1
Total Assets	32.51	33.5	30.91	34.75	38.61
Accounts Payable	1.69	1.77	1.79	0.81	1.96
Accrued Expenses	-	1.56	1.47	2.35	1.25
Short-Term Debt	-	2.1	1	-	-
Current Portion of Long-Term Debt	4.72	1.51	1.64	1.53	1.9
Current Portion of Leases	0.13	0.14	0.14	0.19	0.17
Current Income Taxes Payable	-	0.17	0.03	0.27	0.04
Current Unearned Revenue	-	0.33	0.04	0.19	0.04
Other Current Liabilities	3.51	2.65	2.3	2.04	2.03
Total Current Liabilities	10.04	10.23	8.38	7.37	7.4
Long-Term Debt	3.87	1.44	2.93	3.46	5
Long-Term Leases	0.22	0.35	0.33	0.45	0.66
Other Long-Term Liabilities	0.05	0.04	0.04	0.04	0.04
Total Liabilities	14.17	12.07	11.68	11.32	13.1
Common Stock	23.7	23.7	23.7	23.7	23.7
Retained Earnings	14.15	17.13	14.7	18.74	20.71
Comprehensive Income & Other	-18.8	-18.8	-18.78	-18.79	-18.81
Total Common Equity	19.05	22.03	19.62	23.65	25.6
Minority Interest	-0.7	-0.59	-0.39	-0.23	-0.08
Shareholders' Equity	18.34	21.44	19.23	23.42	25.51
Total Liabilities & Equity	32.51	33.5	30.91	34.75	38.61
Total Debt	8.93	5.55	6.03	5.63	7.73
Net Cash (Debt)	-6.52	-2.21	-2.15	0.67	1.42
Net Cash Growth	-	-	-	-53.19%	-89.92%
Net Cash Per Share	-0.05	-0.02	-0.02	0.00	0.01
Filing Date Shares Outstanding	142.5	141.2	141.2	141.2	141.2
Total Common Shares Outstanding	142.5	141.2	141.2	141.2	141.2
Working Capital	2.7	2.63	3.04	8.82	12.25
Book Value Per Share	0.13	0.16	0.14	0.17	0.18
Tangible Book Value	19.02	22	19.59	23.6	25.55
Tangible Book Value Per Share	0.13	0.16	0.14	0.17	0.18
Land	-	9.19	9.07	9.14	9.29
Machinery	-	17.19	17.3	18.35	21.3
Construction In Progress	-	-	0.6	-	-

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