Aspial Lifestyle Limited (SGX:5UF)

Theseus Pharmaceuticals Balance Sheet

Financials in millions SGD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	37.94	42.74	32.64	30.81	19.74	23.82
Cash & Short-Term Investments	37.94	42.74	32.64	30.81	19.74	23.82
Cash Growth	120.86%	30.95%	5.93%	56.13%	-17.14%	29.70%
Accounts Receivable	729.1	496.85	401.16	362.36	327.53	292.06
Other Receivables	0.39	6.4	3.13	1.03	0.81	0.77
Receivables	729.49	689.12	478.17	382.76	328.33	292.83
Inventory	248.04	218.31	170.48	171.3	90.93	74.66
Prepaid Expenses	4.35	2.43	2.08	2.47	0.97	1.52
Other Current Assets	3.67	22.83	3.51	2.35	1.38	1.49
Total Current Assets	1,023	975.44	686.88	589.69	441.34	394.31
Property, Plant & Equipment	231.93	231.12	209.14	211.32	114.39	99.52
Long-Term Investments	1.37	0.08	1.03	0.73	1.97	1.41
Goodwill	-	15.88	5.68	3.22	-	-
Other Intangible Assets	26.91	11.4	6.31	3.43	-	-
Long-Term Deferred Tax Assets	1.23	0.9	1.67	1.38	2.85	3.97
Other Long-Term Assets	3.92	5.58	9.51	16.72	21.39	17.33
Total Assets	1,289	1,240	920.23	826.48	581.94	516.54
Accounts Payable	195.97	9.61	7.34	10.37	0.6	0.87
Accrued Expenses	-	22.34	13.94	11.38	7.38	6.67
Short-Term Debt	12.79	620.41	464.64	374.6	243.9	196.46
Current Portion of Long-Term Debt	520.78	54.82	10.39	10	53.66	3.74
Current Portion of Leases	25.61	25.14	21.47	21.1	10.3	9.73
Current Income Taxes Payable	12.81	8.83	5.06	5.96	2.94	5.03
Other Current Liabilities	5.54	25.77	11.75	8.24	4.22	5.23
Total Current Liabilities	773.51	766.92	534.59	441.64	323	227.73
Long-Term Debt	158.07	141.76	149.76	159.73	84	110.65
Long-Term Leases	76.85	74.63	63.05	63.32	24.11	25.22
Long-Term Deferred Tax Liabilities	4.61	4.34	1.24	1.35	0.18	0.27
Other Long-Term Liabilities	0.17	0.47	0.55	0.08	0.11	0.07
Total Liabilities	1,013	988.12	749.17	666.12	431.39	363.93
Common Stock	251.74	251.74	198.49	192.21	142.34	137.29
Retained Earnings	66.12	45.24	23.73	15.72	13.07	20.36
Treasury Stock	-0.02	-0.05	-0.05	-0.05	-0.08	-0.04
Comprehensive Income & Other	-56.11	-56.57	-56.29	-48.69	-5.91	-6.04
Total Common Equity	261.73	240.36	165.88	159.19	149.43	151.57
Minority Interest	13.92	11.92	5.17	1.17	1.13	1.04
Shareholders' Equity	275.65	252.28	171.06	160.36	150.56	152.61
Total Liabilities & Equity	1,289	1,240	920.23	826.48	581.94	516.54
Total Debt	794.09	916.76	709.29	628.75	415.97	345.8
Net Cash (Debt)	-756.15	-874.02	-676.65	-597.94	-396.23	-321.98
Net Cash Per Share	-0.43	-0.57	-0.48	-0.52	-0.38	-0.31
Filing Date Shares Outstanding	1,862	1,856	1,419	1,379	1,067	1,035
Total Common Shares Outstanding	1,862	1,856	1,419	1,379	1,067	1,035
Working Capital	249.98	208.52	152.29	148.05	118.34	166.58
Book Value Per Share	0.14	0.13	0.12	0.12	0.14	0.15
Tangible Book Value	234.82	213.08	153.89	152.54	149.43	151.57
Tangible Book Value Per Share	0.13	0.11	0.11	0.11	0.14	0.15
Machinery	-	12.35	9.94	9.08	7.23	6.26
Construction In Progress	-	1.25	0.84	1.92	0.37	0.65

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