MindChamps PreSchool Limited (SGX:CNE)

MindChamps PreSchool Balance Sheet

Financials in millions SGD. 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	4.18	2.52	5.73	6.83	10.99	11.34
Short-Term Investments	-	6.25	4.47	2.8	3.64	4.24
Cash & Short-Term Investments	4.18	8.77	10.2	9.64	14.62	15.58
Cash Growth	-20.84%	-13.95%	5.82%	-34.11%	-6.14%	50.47%
Accounts Receivable	17.95	5.96	5.84	9.11	8.39	8.05
Other Receivables	-	3.56	7.32	11.46	4.2	3.84
Receivables	17.95	9.52	13.16	20.58	12.59	11.88
Inventory	0.41	0.44	0.57	0.61	0.54	0.37
Prepaid Expenses	-	1.32	0.9	0.84	1.14	0.96
Total Current Assets	22.53	20.06	24.83	31.67	28.89	28.79
Property, Plant & Equipment	22.72	25.6	25.26	24.98	27.34	31.24
Long-Term Investments	7.63	8.33	6.34	1.16	0.15	0.02
Goodwill	-	65.47	71.21	75.09	89.3	92.55
Other Intangible Assets	69.13	1.45	1.92	0.23	0.61	0.8
Long-Term Accounts Receivable	5.07	4.99	4.12	2.18	2.74	1.84
Long-Term Deferred Tax Assets	1.65	1.63	1.7	2.03	1.77	1.76
Long-Term Deferred Charges	-	1.33	2.88	3.03	2.91	2.85
Total Assets	128.72	128.85	138.25	140.36	153.69	159.84
Accounts Payable	19.46	1.71	1.58	2.6	1.54	1.26
Accrued Expenses	-	7.76	9.2	5.48	6.49	6.64
Short-Term Debt	-	4.5	4	2	2	-
Current Portion of Long-Term Debt	6.91	2.94	3.42	10.84	9.37	5.79
Current Portion of Leases	5.24	5.57	5.47	6.86	7.78	8.99
Current Income Taxes Payable	0.44	0.49	0.65	0.06	0.37	0.39
Current Unearned Revenue	3.84	5.94	2.35	2.11	2.64	2.12
Other Current Liabilities	-	5.11	10.87	11.83	5.97	7.1
Total Current Liabilities	35.89	34.02	37.53	41.77	36.17	32.3
Long-Term Debt	5.71	7.12	10.21	12.74	26.18	33.37
Long-Term Leases	17.7	20.05	17.53	16.58	18.62	21.08
Long-Term Deferred Tax Liabilities	-	-	0.04	0.03	0.04	0.11
Other Long-Term Liabilities	0.81	0.75	0.8	0.94	0.98	0.98
Total Liabilities	60.11	61.94	66.11	72.06	81.98	87.84
Common Stock	49.53	49.53	49.53	49.3	49.3	49.3
Retained Earnings	34.37	31.73	31.72	26.29	23.25	20.84
Comprehensive Income & Other	-14.71	-13.8	-8.86	-6.78	-1.23	1.79
Total Common Equity	69.18	67.46	72.39	68.81	71.32	71.92
Minority Interest	-0.58	-0.54	-0.25	-0.51	0.4	0.07
Shareholders' Equity	68.61	66.92	72.14	68.3	71.71	72
Total Liabilities & Equity	128.72	128.85	138.25	140.36	153.69	159.84
Total Debt	35.56	40.17	40.63	49.02	63.95	69.24
Net Cash (Debt)	-31.38	-31.4	-30.43	-39.39	-49.32	-53.66
Net Cash Per Share	-0.13	-0.13	-0.13	-0.16	-0.20	-0.22
Filing Date Shares Outstanding	243.98	242.87	242.87	242.87	241.6	241.6
Total Common Shares Outstanding	243.98	242.87	242.87	241.6	241.6	241.6
Working Capital	-13.35	-13.96	-12.71	-10.11	-7.28	-3.51
Book Value Per Share	0.28	0.28	0.30	0.28	0.30	0.30
Tangible Book Value	0.05	0.54	-0.75	-6.5	-18.59	-21.43
Tangible Book Value Per Share	0.00	0.00	-0.00	-0.03	-0.08	-0.09
Machinery	-	5.04	5.27	5.07	5.03	4.72

Source: S&P Global Market Intelligence. Standard template. Financial Sources.