Global Testing Corporation Limited (SGX:AYN)

SGX:AYN Balance Sheet

Financials in millions USD. 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	21.66	17.31	11	17.78	11.71	5.68
Short-Term Investments	-	3	9.02	-	-	-
Cash & Short-Term Investments	21.66	20.31	20.01	17.78	11.71	5.68
Cash Growth	23.38%	1.47%	12.53%	51.91%	105.98%	58.74%
Accounts Receivable	11.13	9.67	7.52	8.03	9.54	4.84
Other Receivables	0.83	0.43	0.25	0.12	0.03	0.13
Receivables	11.96	10.11	7.78	8.15	9.58	4.97
Prepaid Expenses	-	0.44	0.43	0.42	0.73	0.29
Total Current Assets	33.62	30.85	28.22	26.35	22.01	10.94
Property, Plant & Equipment	27.12	26.41	26.05	25.34	23.61	24.62
Other Intangible Assets	-	0.16	0.35	0.55	0.65	0.46
Long-Term Deferred Tax Assets	0.69	0.79	0.79	1.39	2.03	-
Other Long-Term Assets	0.66	0.66	0.77	0.49	0.47	0.49
Total Assets	62.1	58.87	56.17	54.11	48.77	36.51
Accounts Payable	2.74	2.34	2.68	2.41	2.23	0.61
Accrued Expenses	-	6.31	5.69	5.57	5.69	4.32
Current Portion of Leases	0.06	0.06	0.07	0.14	0.69	1.43
Current Income Taxes Payable	0.13	0.36	0.41	0.61	0.36	-
Current Unearned Revenue	-	0.01	0.01	-	0.39	-
Other Current Liabilities	8.6	1.33	2	0.97	0.86	0.61
Total Current Liabilities	11.54	10.39	10.85	9.7	10.21	6.97
Long-Term Leases	0.03	0.05	0.11	0.03	0.09	0.44
Long-Term Deferred Tax Liabilities	0.05	0.15	0.03	0.02	0.01	0.01
Total Liabilities	11.62	10.59	10.99	9.75	10.3	7.41
Common Stock	27.74	29.38	30.81	33.64	33.64	33.64
Retained Earnings	23.51	20.39	15.16	11.74	5.58	-3.78
Treasury Stock	-	-0.72	-0.02	-0.26	-	-
Comprehensive Income & Other	-0.76	-0.76	-0.76	-0.76	-0.76	-0.76
Shareholders' Equity	50.48	48.28	45.19	44.36	38.46	29.1
Total Liabilities & Equity	62.1	58.87	56.17	54.11	48.77	36.51
Total Debt	0.08	0.11	0.18	0.17	0.77	1.87
Net Cash (Debt)	21.58	20.2	19.83	17.62	10.93	3.82
Net Cash Growth	23.86%	1.85%	12.57%	61.13%	186.53%	124.21%
Net Cash Per Share	0.64	0.59	0.57	0.50	0.31	0.11
Filing Date Shares Outstanding	33.48	33.49	34.83	34.91	35.2	35.2
Total Common Shares Outstanding	33.48	33.7	34.89	34.91	35.2	35.2
Working Capital	22.09	20.46	17.37	16.65	11.8	3.98
Book Value Per Share	1.51	1.43	1.30	1.27	1.09	0.83
Tangible Book Value	50.48	48.12	44.84	43.81	37.82	28.64
Tangible Book Value Per Share	1.51	1.43	1.29	1.25	1.07	0.81
Land	-	7.8	7.8	7.8	7.8	7.8
Buildings	-	3.51	3.51	3.51	3.51	3.51
Machinery	-	291.32	285.04	278.3	271.03	265.14
Construction In Progress	-	0.07	0.58	0.31	0.36	0.32

Updated Feb 24, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.