KLSE:99SMART Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020
Period Ending	Sep '23 Sep 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	72.74	85.06	350.16	130.14
Short-Term Investments	38.67	35.27	32.38	29.71
Cash & Short-Term Investments	111.41	120.33	382.54	159.86
Cash Growth	-	-68.55%	139.31%	-
Accounts Receivable	23.66	27.78	17.29	18.74
Other Receivables	1.29	1.1	1.05	1.93
Receivables	24.96	28.88	18.33	20.68
Inventory	1,199	1,093	803.13	726.79
Prepaid Expenses	0.56	0.23	0.17	0.22
Other Current Assets	6.04	0.07	10.37	-
Total Current Assets	1,342	1,243	1,215	907.54
Property, Plant & Equipment	1,155	1,122	1,131	1,150
Other Intangible Assets	-	-	0.01	0.01
Long-Term Deferred Tax Assets	13.43	15.6	11.91	6.86
Total Assets	2,511	2,380	2,358	2,064
Accounts Payable	989	805.18	640.16	575.96
Accrued Expenses	24	30.07	22.43	21.19
Short-Term Debt	1.55	0.39	13.07	6.79
Current Portion of Long-Term Debt	4.57	4.45	4.24	4.96
Current Portion of Leases	149.91	136.13	116.37	99.97
Current Income Taxes Payable	15.22	29.47	30.09	33.74
Current Unearned Revenue	2.15	2.73	3.8	2.19
Other Current Liabilities	32.34	36.66	31.77	34.08
Total Current Liabilities	1,219	1,045	861.93	778.89
Long-Term Debt	48.52	52.09	46.44	53.4
Long-Term Leases	606.33	603.56	669.37	721.09
Other Long-Term Liabilities	51.94	47.87	43.21	38.86
Total Liabilities	1,926	1,749	1,621	1,592
Retained Earnings	567.54	614.35	719.49	468.19
Comprehensive Income & Other	-	17.5	17.5	4
Shareholders' Equity	585.04	631.85	736.99	472.19
Total Liabilities & Equity	2,511	2,380	2,358	2,064
Total Debt	810.88	796.61	849.5	886.22
Net Cash (Debt)	-699.47	-676.28	-466.95	-726.36
Net Cash Per Share	-0.11	-2.29	-1.89	-10.77
Filing Date Shares Outstanding	8,000	295.04	247.65	67.44
Total Common Shares Outstanding	295.04	295.04	247.65	67.44
Working Capital	123.16	197.46	352.62	128.65
Book Value Per Share	1.98	2.14	2.98	7.00
Tangible Book Value	585.04	631.85	736.98	472.18
Tangible Book Value Per Share	1.98	2.14	2.98	7.00
Land	54.52	54.52	50.44	45.77
Buildings	153.06	139.62	105.15	96.13
Machinery	454.73	407.6	350.28	306.9
Construction In Progress	1.67	5.51	21.59	2.95

Source: S&P Capital IQ. Standard template. Financial Sources.