Pentamaster International Limited (HKG:1665)

Pentamaster International Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	297.95	395.8	328.63	349.96	300.28
Short-Term Investments	0.2	-	-	-	0.25
Trading Asset Securities	-	0.17	0.22	0.37	0.43
Cash & Short-Term Investments	298.15	395.97	328.85	350.33	300.96
Cash Growth	-24.70%	20.41%	-6.13%	16.41%	-0.99%
Accounts Receivable	167.82	196.29	237.93	164.04	139.9
Other Receivables	66.82	4.91	3.13	0.88	1.22
Receivables	234.64	201.2	241.05	164.92	141.12
Inventory	121.8	190.61	170.93	72.01	33.84
Prepaid Expenses	0.87	1.02	0.61	0.49	0.4
Other Current Assets	14.36	15.68	30.03	12.85	6.48
Total Current Assets	669.82	804.48	771.48	600.59	482.79
Property, Plant & Equipment	457.35	282.02	169.97	135.21	121.75
Long-Term Investments	19.95	17.58	20.07	21.71	7.58
Goodwill	4.5	4.5	4.5	4.5	4.5
Other Intangible Assets	36.29	15.08	16.45	18.78	21.37
Long-Term Deferred Tax Assets	-	-	-	0.22	-
Long-Term Deferred Charges	-	21.79	19.2	15.85	10.68
Other Long-Term Assets	5.58	13.61	-	28.23	10.61
Total Assets	1,193	1,159	1,002	825.08	659.28
Accounts Payable	128.92	118.02	121.72	77.55	62.68
Accrued Expenses	58.01	25.45	21.58	17.43	16.6
Short-Term Debt	-	-	-	2.57	2.98
Current Income Taxes Payable	0.6	0.06	0.91	0.94	0.74
Current Unearned Revenue	58.01	137.94	100.58	64.15	15.47
Other Current Liabilities	12.09	20.11	16.39	21.39	20.68
Total Current Liabilities	257.63	301.58	261.19	184.04	119.15
Long-Term Unearned Revenue	0.89	0.62	-	-	1.75
Long-Term Deferred Tax Liabilities	1.61	2.15	3.76	4.3	4.84
Other Long-Term Liabilities	10.85	6.72	-	-	-
Total Liabilities	270.98	311.07	264.95	188.34	125.73
Common Stock	12.34	12.34	12.34	12.34	8.05
Additional Paid-In Capital	80.65	80.65	80.65	80.65	84.94
Retained Earnings	799.49	721.52	607.1	501.22	401.93
Comprehensive Income & Other	30.01	33.47	36.63	42.53	38.63
Total Common Equity	922.49	847.97	736.71	636.74	533.55
Minority Interest	-0	-	-	-	-
Shareholders' Equity	922.49	847.97	736.71	636.74	533.55
Total Liabilities & Equity	1,193	1,159	1,002	825.08	659.28
Total Debt	-	-	-	2.57	2.98
Net Cash (Debt)	298.15	395.97	328.85	347.77	297.98
Net Cash Growth	-24.70%	20.41%	-5.44%	16.71%	-0.87%
Net Cash Per Share	0.13	0.17	0.14	0.14	0.12
Filing Date Shares Outstanding	2,400	2,400	2,400	2,400	2,400
Total Common Shares Outstanding	2,400	2,400	2,400	2,400	2,400
Working Capital	412.18	502.89	510.29	416.56	363.64
Book Value Per Share	0.38	0.35	0.31	0.27	0.22
Tangible Book Value	881.71	828.4	715.76	613.46	507.68
Tangible Book Value Per Share	0.37	0.35	0.30	0.26	0.21
Land	-	36.99	36.99	36.99	8.71
Buildings	-	92.04	91.28	90.74	85.96
Machinery	-	104.62	72.61	27.31	25.21
Construction In Progress	-	101.18	11.22	17.12	35.4

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