Financial Statements — JCSE
Balance Sheet
(in millions SGD)| Metric | Q2
2025 | Q2
2024 |
|---|
| Cash & Equivalents | 5.03 | 3.55 |
| Accounts Receivable | 2.63 | 3.67 |
| Inventory | 13.45 | 9.52 |
| Total Current Assets | 23.56 | 25.71 |
| Property, Plant & Equipment | 3.84 | 8.19 |
| Total Non-current Assets | 9.10 | 8.83 |
| Total Assets | 32.65 | 25.49 |
| Accounts Payable | 1.32 | -- |
| Total Current Liabilities | 9.14 | 12.51 |
| Total Non-current Liabilities | 7.81 | 4.75 |
| Total Liabilities | 13.32 | 17.26 |
| Retained Earnings | 0.26 | 1.72 |
| Total Stockholder Equity | 15.71 | 12.75 |
Income Statement
(in millions SGD) (except per-share rows)| Metric | Q2
2025 | Q2
2024 |
|---|
| Total Revenue | 5.11 | 7.93 |
| Cost of Revenue | 4.87 | 5.84 |
| Gross Profit | 1.63 | 2.83 |
| Selling, General & Admin | 1.94 | 2.18 |
| Total Operating Expenses | 2.05 | 2.27 |
| Operating Income | (0.42) | 0.42 |
| Pretax Income | (0.81) | 0.57 |
| Tax Provision | 0.02 | 0.13 |
| Net Income | (0.65) | 0.60 |
| Basic EPS | (0.15) | 0.09 |
| Diluted EPS | (0.15) | 0.12 |
Cash Flow Statement
(in thousands SGD)| Metric | Q2
2025 | Q2
2024 |
|---|
| Operating Cash Flow | 19.00 | (527.00) |
| Capital Expenditures | 96.00 | 116.00 |
| Free Cash Flow* | (77.00) | (643.00) |
| Investing Cash Flow | (96.00) | (419.00) |
| Financing Cash Flow | (512.00) | 693.00 |
* Derived from reported values
