Simpple 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	Dec '23 Dec 31, 2023	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1.19	1.19	0.54	0.76	1.42
Short-Term Investments	0.03	0.03	0.03	0.03	0.03
Cash & Short-Term Investments	1.22	1.22	0.57	0.79	1.45
Cash Growth	114.59%	114.59%	-27.77%	-45.85%	-
Accounts Receivable	4.29	4.29	0.77	1.68	1.15
Other Receivables	0.15	0.15	0	0.45	0.64
Receivables	4.44	4.44	0.78	2.13	1.79
Inventory	0.87	0.87	1.03	1.11	0.33
Prepaid Expenses	0.11	0.11	0.14	0.07	1.09
Other Current Assets	0.3	0.3	1.86	0.61	-
Total Current Assets	6.94	6.94	4.38	4.71	4.66
Property, Plant & Equipment	0.28	0.28	0.38	0.22	0.79
Long-Term Investments	-	-	-	0	0.25
Other Intangible Assets	1.55	1.55	1.07	-	-
Total Assets	8.76	8.76	5.83	4.93	5.7
Accounts Payable	0.5	0.5	0.32	0.32	0.14
Accrued Expenses	0.7	0.7	0.44	0.25	0.05
Short-Term Debt	0.39	0.39	0.76	0.96	2.13
Current Portion of Long-Term Debt	0.75	0.75	1.18	0.96	0.56
Current Portion of Leases	0.09	0.09	0.1	0.09	0.09
Current Income Taxes Payable	0.24	0.24	0.32	0.24	0.08
Current Unearned Revenue	1.84	1.84	0.39	0.74	0.83
Other Current Liabilities	0.08	0.08	0.51	0.01	0.11
Total Current Liabilities	4.6	4.6	4.01	3.56	4
Long-Term Debt	0.52	0.52	1.28	2.22	3.29
Long-Term Leases	0.1	0.1	0.22	0.04	0.12
Total Liabilities	5.22	5.22	5.51	5.82	7.41
Common Stock	0	0	0	0	0
Additional Paid-In Capital	14.24	14.24	3.45	1.05	0.3
Retained Earnings	-10.7	-10.7	-3.13	-2.34	-2.41
Comprehensive Income & Other	-0	-0	-	0.4	0.4
Shareholders' Equity	3.55	3.55	0.32	-0.89	-1.71
Total Liabilities & Equity	8.76	8.76	5.83	4.93	5.7
Total Debt	1.86	1.86	3.54	4.27	6.18
Net Cash (Debt)	-0.64	-0.64	-2.97	-3.48	-4.73
Net Cash Per Share	-0.04	-0.04	-0.21	-0.24	-0.47
Filing Date Shares Outstanding	16.23	16.23	14.46	12.56	10.05
Total Common Shares Outstanding	16.23	16.23	14.46	12.56	10.05
Working Capital	2.34	2.34	0.36	1.14	0.66
Book Value Per Share	0.22	0.22	0.02	-0.07	-0.17
Tangible Book Value	2	2	-0.75	-0.89	-1.71
Tangible Book Value Per Share	0.12	0.12	-0.05	-0.07	-0.17
Machinery	0.42	0.42	0.37	0.35	0.28

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