LS 2 Holdings Limited (SGX: ENV)

LS 2 Holdings 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	4.62	7.86	7.57	3.1	7.3	1.87
Short-Term Investments	-	0.36	0.26	0.21	0.35	0.31
Cash & Short-Term Investments	4.62	8.21	7.83	3.3	7.65	2.19
Cash Growth	-13.16%	4.90%	137.04%	-56.85%	250.27%	39.50%
Accounts Receivable	21.85	15.49	16.43	19.38	13.01	14.11
Other Receivables	-	0.57	0.64	1.7	3.02	3.15
Receivables	21.85	16.05	17.07	21.08	16.03	17.26
Inventory	0.11	0.06	-	-	-	-
Prepaid Expenses	-	0.71	0.61	0.33	0.23	0.2
Other Current Assets	-	-	-	0.62	-	-
Total Current Assets	26.57	25.03	25.51	25.34	23.91	19.65
Property, Plant & Equipment	7.93	7.23	6.58	5.58	4.96	5.46
Long-Term Deferred Tax Assets	0.17	0.15	0.05	-	-	-
Other Long-Term Assets	-	-	-	-	1.71	1.75
Total Assets	34.67	32.42	32.15	30.92	30.59	26.87
Accounts Payable	9.36	2.66	5.03	2.72	2.46	3.64
Accrued Expenses	-	6.47	4.28	5.35	3.84	3.23
Short-Term Debt	-	-	-	5.23	4.67	4.78
Current Portion of Long-Term Debt	0.75	0.75	0.87	0.14	0.56	1.38
Current Portion of Leases	2.06	1.48	1.14	1.08	0.64	0.71
Current Income Taxes Payable	0.59	0.32	0.15	0.16	0.23	0.18
Current Unearned Revenue	-	-	-	-	1.25	-
Other Current Liabilities	-	0.22	0.04	0.17	0.27	2.48
Total Current Liabilities	12.76	11.91	11.52	14.85	13.91	16.41
Long-Term Debt	1.19	1.56	3.41	4.74	2.24	2.8
Long-Term Leases	0.73	0.61	0.51	0.9	0.58	0.89
Long-Term Deferred Tax Liabilities	0.28	0.31	0.26	0.06	0.12	0.36
Total Liabilities	14.97	14.39	15.7	20.55	16.85	20.46
Common Stock	5.36	5.36	5.36	0	3	3
Retained Earnings	11.25	9.61	8.04	7.37	10.74	3.41
Comprehensive Income & Other	3.08	3.03	3	3	-	-
Total Common Equity	19.69	18	16.41	10.37	13.74	6.41
Minority Interest	0.01	0.03	0.04	-	-	-
Shareholders' Equity	19.7	18.03	16.44	10.37	13.74	6.41
Total Liabilities & Equity	34.67	32.42	32.15	30.92	30.59	26.87
Total Debt	4.74	4.41	5.94	12.09	8.69	10.57
Net Cash (Debt)	-0.11	3.8	1.89	-8.79	-1.03	-8.38
Net Cash Growth	-	101.09%	-	-	-	-
Net Cash Per Share	-0.00	0.02	0.01	-0.06	-0.01	-0.05
Filing Date Shares Outstanding	185	185	185	185	3	185
Total Common Shares Outstanding	185	185	185	157.25	3	185
Working Capital	13.81	13.12	13.99	10.49	10	3.24
Book Value Per Share	0.11	0.10	0.09	0.07	4.58	0.03
Tangible Book Value	19.69	18	16.41	10.37	13.74	6.41
Tangible Book Value Per Share	0.11	0.10	0.09	0.07	4.58	0.03
Buildings	-	6.23	4.82	4.04	3.46	3.35
Machinery	-	7.98	7.09	5.18	4.59	4.37

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