Aspial Lifestyle Limited (SGX: 5UF)

Aspial Lifestyle 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	17.18	32.64	30.81	19.74	23.82	16.04
Short-Term Investments	-	-	-	-	-	2.32
Cash & Short-Term Investments	17.18	32.64	30.81	19.74	23.82	18.36
Cash Growth	-26.34%	5.93%	56.13%	-17.14%	29.70%	-20.54%
Accounts Receivable	592.41	401.16	362.36	327.53	292.06	313.32
Other Receivables	0.6	3.13	1.03	0.81	0.77	2.75
Receivables	593.01	478.17	382.76	328.33	292.83	316.06
Inventory	195.26	170.48	171.3	90.93	74.66	74.46
Prepaid Expenses	3.89	2.08	2.47	0.97	1.52	2.74
Other Current Assets	3.62	3.51	2.35	1.38	1.49	1.86
Total Current Assets	812.95	686.88	589.69	441.34	394.31	413.49
Property, Plant & Equipment	207.91	209.14	211.32	114.39	99.52	86.52
Long-Term Investments	1.88	1.03	0.73	1.97	1.41	15.85
Goodwill	-	5.68	3.22	-	-	-
Other Intangible Assets	15.83	6.31	3.43	-	-	-
Long-Term Deferred Tax Assets	1.27	1.67	1.38	2.85	3.97	0.43
Other Long-Term Assets	9.01	9.51	16.72	21.39	17.33	5.53
Total Assets	1,049	920.23	826.48	581.94	516.54	521.82
Accounts Payable	184.04	7.34	10.37	0.6	0.87	0.54
Accrued Expenses	-	13.94	11.38	7.38	6.67	6.92
Short-Term Debt	9.8	464.64	374.6	243.9	196.46	220.06
Current Portion of Long-Term Debt	486.73	10.39	10	53.66	3.74	27.03
Current Portion of Leases	22.15	21.47	21.1	10.3	9.73	8.25
Current Income Taxes Payable	6.1	5.06	5.96	2.94	5.03	3.39
Other Current Liabilities	0.81	11.75	8.24	4.22	5.23	8.48
Total Current Liabilities	709.62	534.59	441.64	323	227.73	274.66
Long-Term Debt	91.87	149.76	159.73	84	110.65	81.55
Long-Term Leases	63.57	63.05	63.32	24.11	25.22	26.24
Long-Term Deferred Tax Liabilities	1.04	1.24	1.35	0.18	0.27	0.37
Other Long-Term Liabilities	0.58	0.55	0.08	0.11	0.07	0.11
Total Liabilities	866.69	749.17	666.12	431.39	363.93	382.93
Common Stock	198.49	198.49	192.21	142.34	137.29	137.29
Retained Earnings	32.48	23.73	15.72	13.07	20.36	6.63
Treasury Stock	-0.02	-0.05	-0.05	-0.08	-0.04	-0.04
Comprehensive Income & Other	-54.75	-56.29	-48.69	-5.91	-6.04	-5.84
Total Common Equity	176.2	165.88	159.19	149.43	151.57	138.03
Minority Interest	5.96	5.17	1.17	1.13	1.04	0.86
Shareholders' Equity	182.16	171.06	160.36	150.56	152.61	138.89
Total Liabilities & Equity	1,049	920.23	826.48	581.94	516.54	521.82
Total Debt	674.11	709.29	628.75	415.97	345.8	363.13
Net Cash (Debt)	-656.93	-676.65	-597.94	-396.23	-321.98	-344.76
Net Cash Per Share	-0.46	-0.48	-0.52	-0.38	-0.31	-0.33
Filing Date Shares Outstanding	1,419	1,419	1,379	1,067	1,035	1,035
Total Common Shares Outstanding	1,419	1,419	1,379	1,067	1,035	1,035
Working Capital	103.33	152.29	148.05	118.34	166.58	138.83
Book Value Per Share	0.12	0.12	0.12	0.14	0.15	0.13
Tangible Book Value	160.37	153.89	152.54	149.43	151.57	138.03
Tangible Book Value Per Share	0.11	0.11	0.11	0.14	0.15	0.13
Machinery	-	9.94	9.08	7.23	6.26	5.75
Construction In Progress	-	0.84	1.92	0.37	0.65	0.64

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