Kim Heng Limited (SGX:5G2)

Kim Heng 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	4.36	3.36	10.97	13.14	8.25	6.23
Short-Term Investments	-	4.13	1.27	0.36	0.73	0.64
Cash & Short-Term Investments	4.36	7.49	12.24	13.49	8.98	6.87
Cash Growth	-35.52%	-38.81%	-9.27%	50.23%	30.74%	103.07%
Accounts Receivable	55.83	32.84	22.34	18.58	12.53	10.43
Other Receivables	-	3.61	1.5	3.05	0.44	0.55
Receivables	55.83	36.45	23.84	21.63	12.96	10.98
Inventory	11.23	20.87	28.74	2.82	2.08	0.47
Prepaid Expenses	-	1.28	1.41	0.88	0.86	0.34
Other Current Assets	-	9.88	3.74	13.59	1.1	6.09
Total Current Assets	71.42	75.97	69.98	52.41	25.98	24.73
Property, Plant & Equipment	116.09	105.49	97.19	101	105.51	97.62
Other Intangible Assets	0.06	0.06	0.06	0.06	0.06	0.06
Total Assets	187.57	181.53	167.23	153.47	131.56	122.42
Accounts Payable	33.78	12.16	13.65	8.58	10.51	6.29
Accrued Expenses	-	11.84	6.88	6.23	3.67	4.27
Short-Term Debt	40.44	19.23	5.97	3.09	3.43	2.87
Current Portion of Long-Term Debt	-	26.17	18.61	13.38	13.56	11.22
Current Portion of Leases	4.15	3.8	3.76	2.91	2.4	1.82
Current Income Taxes Payable	0.29	1.02	1.42	0.92	0.49	0.06
Current Unearned Revenue	16.23	16.66	1.67	0.02	0.06	0.28
Other Current Liabilities	-	2.05	13.46	20.39	0.35	0.55
Total Current Liabilities	94.88	92.93	65.43	55.51	34.45	27.35
Long-Term Debt	18.14	12.23	20.91	20.83	29.83	27.64
Long-Term Leases	9.36	11.28	12.05	10.33	10.03	6.51
Long-Term Deferred Tax Liabilities	6.74	6.8	5.58	3.24	1.86	1.52
Total Liabilities	129.13	123.23	103.96	89.91	76.17	63.02
Common Stock	74.41	74.41	74.41	74.41	74.41	74.41
Retained Earnings	14.72	14.26	15.49	15.93	8.56	14.45
Treasury Stock	-0.36	-0.36	-0.32	-0.32	-0.18	-0.14
Comprehensive Income & Other	-38.62	-37.6	-33.6	-33.17	-32.99	-33.32
Total Common Equity	50.15	50.71	55.98	56.84	49.8	55.4
Minority Interest	8.3	7.59	7.29	6.71	5.59	4
Shareholders' Equity	58.45	58.29	63.26	63.55	55.39	59.4
Total Liabilities & Equity	187.57	181.53	167.23	153.47	131.56	122.42
Total Debt	72.09	72.71	61.31	50.54	59.24	50.06
Net Cash (Debt)	-67.73	-65.22	-49.06	-37.04	-50.26	-43.19
Net Cash Per Share	-0.16	-0.09	-0.07	-0.05	-0.07	-0.06
Filing Date Shares Outstanding	460	704.93	704.93	705.44	706.64	707.91
Total Common Shares Outstanding	460	704.93	705.44	705.44	707.14	707.91
Working Capital	-23.46	-16.96	4.55	-3.1	-8.47	-2.62
Book Value Per Share	0.11	0.07	0.08	0.08	0.07	0.08
Tangible Book Value	50.09	50.65	55.92	56.78	49.73	55.34
Tangible Book Value Per Share	0.11	0.07	0.08	0.08	0.07	0.08
Buildings	-	37.67	37.5	37.48	37.48	37.47
Machinery	-	74.42	77.8	80.55	88.44	79.96
Construction In Progress	-	12.48	3.81	9.21	8.61	9.72

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