Shanaya Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2.35	1.35	1.85	5.3	1.48
Short-Term Investments	0.13	0.27	0.28	0.12	0.1
Cash & Short-Term Investments	2.48	1.62	2.14	5.42	1.58
Cash Growth	26.96%	-24.42%	-60.52%	242.78%	-
Accounts Receivable	1.54	1.75	1.57	1.13	1.37
Other Receivables	0.01	0.16	0.04	0.04	0.08
Receivables	1.55	1.91	1.61	1.17	1.45
Prepaid Expenses	0.21	0.12	0.12	0.13	-
Total Current Assets	7.61	3.64	3.87	6.71	3.03
Property, Plant & Equipment	13.25	17.62	19.03	19.69	17.94
Total Assets	20.87	21.26	22.89	26.4	20.97
Accounts Payable	0.23	0.4	0.21	0.18	0.15
Accrued Expenses	0.38	0.33	0.54	0.3	0.18
Current Portion of Long-Term Debt	2.27	2.06	1.38	2.16	1.1
Current Portion of Leases	0.53	0.55	0.49	0.48	0.41
Current Income Taxes Payable	-	-	-	0.04	0.22
Current Unearned Revenue	0.04	-	-	-	0.02
Other Current Liabilities	1.84	0.39	0.4	0.6	0.42
Total Current Liabilities	5.28	3.73	3.02	3.76	2.5
Long-Term Debt	5.08	5.76	7.09	8.23	8.16
Long-Term Leases	4.99	5.69	5.67	6.03	6.11
Long-Term Deferred Tax Liabilities	0.15	0.15	0.33	0.3	0.29
Other Long-Term Liabilities	2.92	2.85	2.61	2.8	-
Total Liabilities	18.42	18.17	18.72	21.11	17.05
Common Stock	10.34	10.34	10.34	10.34	1.5
Retained Earnings	-5.44	-4.81	-3.72	-2.3	2.42
Comprensive Income & Other	-2.45	-2.45	-2.45	-2.76	-
Shareholders' Equity	2.45	3.09	4.17	5.29	3.92
Total Liabilities & Equity	20.87	21.26	22.89	26.4	20.97
Total Debt	12.87	14.05	14.63	16.89	15.77
Net Cash (Debt)	-10.4	-12.44	-12.49	-11.47	-14.19
Net Cash Per Share	-0.09	-0.11	-0.11	-0.13	-0.18
Filing Date Shares Outstanding	112.81	112.81	112.81	112.81	79.17
Total Common Shares Outstanding	112.81	112.81	112.81	112.81	79.17
Working Capital	2.34	-0.09	0.85	2.96	0.53
Book Value Per Share	0.02	0.03	0.04	0.05	0.05
Tangible Book Value	2.45	3.09	4.17	5.29	3.92
Tangible Book Value Per Share	0.02	0.03	0.04	0.05	0.05
Buildings	-	10.44	10.44	-	-
Machinery	-	5.03	5.32	4.55	3.18
Construction In Progress	-	-	-	-	5.41

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