Accrelist Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Millions SGD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	4.96	6.23	9.7	15.06	9.76	8.84
Short-Term Investments	1.45	1.17	0.29	0.3	1.22	1.18
Trading Asset Securities	0.3	0.3	0.04	0.04	1.33	2.42
Cash & Short-Term Investments	6.71	7.7	10.03	15.39	12.3	12.43
Cash Growth	5.64%	-23.19%	-34.84%	25.16%	-1.09%	2.04%
Accounts Receivable	0.29	0.2	0.67	1.46	17.19	21.71
Other Receivables	0.34	0.42	11.13	0.17	1.48	1.75
Receivables	0.63	0.62	11.8	1.63	18.66	23.46
Inventory	1.04	0.76	1.94	2.12	20.05	15.41
Prepaid Expenses	0.33	0.51	0.3	0.19	0.16	0.16
Other Current Assets	0.17	0.25	0.02	33.79	6.34	7.38
Total Current Assets	8.88	9.85	24.09	53.12	57.51	58.84
Property, Plant & Equipment	5.8	5.97	4.91	6.41	18.65	15.6
Long-Term Investments	4.41	4.1	0.53	0.05	0.05	0.05
Goodwill	-	-	-	-	-	3.95
Other Intangible Assets	0	0.01	0.02	0.02	1.63	8.02
Long-Term Deferred Tax Assets	0.02	0.02	-	-	-	-
Other Long-Term Assets	3.83	3.88	1	0.6	-	0.05
Total Assets	22.94	23.83	30.55	60.21	77.83	86.5
Accounts Payable	2.3	2.28	2.13	0.94	17.4	23.31
Accrued Expenses	1.13	1.61	1.81	1.49	4.23	3.57
Short-Term Debt	-	-	0.04	0.25	0.95	6.98
Current Portion of Long-Term Debt	0.14	0.53	1.02	1.09	8.47	0.53
Current Portion of Leases	1.53	1.55	1.33	2.2	2.35	0.99
Current Income Taxes Payable	0.34	0.34	0.22	0.3	0.54	0.76
Current Unearned Revenue	1.66	1	1.56	1.61	1.57	1.34
Other Current Liabilities	1.14	0.56	0.4	23.57	6.93	2.5
Total Current Liabilities	8.25	7.86	8.5	31.46	42.43	39.97
Long-Term Debt	0.14	0.2	0.51	1.44	0.45	3.26
Long-Term Leases	1.74	1.74	0.5	1.45	2.1	1.42
Long-Term Deferred Tax Liabilities	-	-	-	-	0.06	1
Total Liabilities	10.13	9.8	9.51	34.35	45.04	45.65
Common Stock	75.15	75.15	74.79	74.32	74.32	72.49
Retained Earnings	-68.38	-68.31	-63.65	-61.32	-55.93	-47.43
Comprehensive Income & Other	1.94	2.5	1.82	2.82	2.11	2.56
Total Common Equity	8.72	9.34	12.96	15.81	20.5	27.63
Minority Interest	4.1	4.69	8.08	10.05	12.3	13.23
Shareholders' Equity	12.81	14.02	21.04	25.86	32.8	40.86
Total Liabilities & Equity	22.94	23.83	30.55	60.21	77.83	86.5
Total Debt	3.55	4.02	3.4	6.43	14.31	13.17
Net Cash (Debt)	3.16	3.68	6.63	8.96	-2.02	-0.74
Net Cash Growth	-16.11%	-44.46%	-26.04%	-	-	-
Net Cash Per Share	0.01	0.01	0.02	0.03	-0.01	-0.00
Filing Date Shares Outstanding	319.63	319.63	312.19	312.19	303.73	279.14
Total Common Shares Outstanding	319.63	319.63	312.19	303.73	303.73	279.14
Working Capital	0.64	1.98	15.59	21.66	15.08	18.87
Book Value Per Share	0.03	0.03	0.04	0.05	0.07	0.10
Tangible Book Value	8.71	9.33	12.93	15.79	18.87	15.66
Tangible Book Value Per Share	0.03	0.03	0.04	0.05	0.06	0.06
Buildings	-	7.72	7.32	7	5.76	3.89
Machinery	-	5.44	11.73	11.27	18.13	4.29

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.