Aspial Lifestyle 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	86.48	42.74	32.64	30.81	19.74
Cash & Short-Term Investments	86.48	42.74	32.64	30.81	19.74
Cash Growth	102.32%	30.95%	5.93%	56.13%	-17.14%
Accounts Receivable	989.23	496.85	401.16	362.36	327.53
Other Receivables	1.44	6.4	3.13	1.03	0.81
Receivables	990.66	689.12	478.17	382.76	328.33
Inventory	245.54	218.31	170.48	171.3	90.93
Prepaid Expenses	2.84	2.43	2.08	2.47	0.97
Other Current Assets	-	22.83	3.51	2.35	1.38
Total Current Assets	1,326	975.44	686.88	589.69	441.34
Property, Plant & Equipment	240.84	231.12	209.14	211.32	114.39
Long-Term Investments	1.94	0.08	1.03	0.73	1.97
Goodwill	-	15.88	5.68	3.22	-
Other Intangible Assets	24.81	11.4	6.31	3.43	-
Long-Term Deferred Tax Assets	2.1	0.9	1.67	1.38	2.85
Other Long-Term Assets	4.07	5.58	9.51	16.72	21.39
Total Assets	1,599	1,240	920.23	826.48	581.94
Accounts Payable	390.97	9.61	7.34	10.37	0.6
Accrued Expenses	-	22.34	13.94	11.38	7.38
Short-Term Debt	5.58	620.41	464.64	374.6	243.9
Current Portion of Long-Term Debt	530.84	54.82	10.39	10	53.66
Current Portion of Leases	24.08	25.14	21.47	21.1	10.3
Current Income Taxes Payable	18.24	8.83	5.06	5.96	2.94
Other Current Liabilities	12.46	25.77	11.75	8.24	4.22
Total Current Liabilities	982.16	766.92	534.59	441.64	323
Long-Term Debt	233.68	141.76	149.76	159.73	84
Long-Term Leases	62.06	74.63	63.05	63.32	24.11
Long-Term Deferred Tax Liabilities	4.73	4.34	1.24	1.35	0.18
Other Long-Term Liabilities	0.31	0.47	0.55	0.08	0.11
Total Liabilities	1,283	988.12	749.17	666.12	431.39
Common Stock	251.74	251.74	198.49	192.21	142.34
Retained Earnings	111.49	45.24	23.73	15.72	13.07
Treasury Stock	-0.96	-0.05	-0.05	-0.05	-0.08
Comprehensive Income & Other	-61.25	-56.57	-56.29	-48.69	-5.91
Total Common Equity	301.02	240.36	165.88	159.19	149.43
Minority Interest	15.29	11.92	5.17	1.17	1.13
Shareholders' Equity	316.31	252.28	171.06	160.36	150.56
Total Liabilities & Equity	1,599	1,240	920.23	826.48	581.94
Total Debt	856.23	916.76	709.29	628.75	415.97
Net Cash (Debt)	-769.76	-874.02	-676.65	-597.94	-396.23
Net Cash Per Share	-0.41	-0.57	-0.48	-0.52	-0.38
Filing Date Shares Outstanding	1,855	1,856	1,419	1,379	1,067
Total Common Shares Outstanding	1,855	1,856	1,419	1,379	1,067
Working Capital	343.35	208.52	152.29	148.05	118.34
Book Value Per Share	0.16	0.13	0.12	0.12	0.14
Tangible Book Value	276.22	213.08	153.89	152.54	149.43
Tangible Book Value Per Share	0.15	0.11	0.11	0.11	0.14
Machinery	-	12.35	9.94	9.08	7.23
Construction In Progress	-	1.25	0.84	1.92	0.37

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