KLSE:99SMART Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	897.86	698.1	137.57	85.06	350.16
Short-Term Investments	-	44.69	40.07	35.27	32.38
Cash & Short-Term Investments	897.86	742.79	177.65	120.33	382.54
Cash Growth	20.88%	318.13%	47.63%	-68.55%	139.31%
Accounts Receivable	44.6	15.34	41.91	27.78	17.29
Other Receivables	59.9	5.06	2.05	1.1	1.05
Receivables	104.5	20.41	43.96	28.88	18.33
Inventory	1,450	1,339	1,174	1,093	803.13
Prepaid Expenses	-	4.26	0.42	0.23	0.17
Other Current Assets	-	-	-	0.07	10.37
Total Current Assets	2,452	2,106	1,396	1,243	1,215
Property, Plant & Equipment	1,615	1,442	1,254	1,122	1,131
Other Intangible Assets	0.01	0.01	0.01	-	0.01
Long-Term Deferred Tax Assets	8.15	12.7	16.26	15.6	11.91
Total Assets	4,076	3,561	2,666	2,380	2,358
Accounts Payable	1,120	936.37	982.14	805.18	640.16
Accrued Expenses	-	39.16	72.12	30.07	22.43
Short-Term Debt	-	4.34	4.8	0.39	13.07
Current Portion of Long-Term Debt	-	3.43	4.67	4.45	4.24
Current Portion of Leases	195.7	172.64	154.91	136.13	116.37
Current Income Taxes Payable	21.37	24.87	27.6	29.47	30.09
Current Unearned Revenue	3.96	3.43	2.51	2.73	3.8
Other Current Liabilities	77.39	27.42	142.18	36.66	31.77
Total Current Liabilities	1,419	1,212	1,391	1,045	861.93
Long-Term Debt	-	-	47.27	52.09	46.44
Long-Term Leases	778.35	711.83	633.12	603.56	669.37
Other Long-Term Liabilities	63.51	58.69	53.44	47.87	43.21
Total Liabilities	2,261	1,982	2,125	1,749	1,621
Common Stock	1,122	1,122	474.51	-	-
Retained Earnings	1,151	914.34	524.08	614.35	719.49
Comprehensive Income & Other	-457.08	-457.04	-457.01	17.5	17.5
Shareholders' Equity	1,815	1,579	541.58	631.85	736.99
Total Liabilities & Equity	4,076	3,561	2,666	2,380	2,358
Total Debt	974.05	892.24	844.76	796.61	849.5
Net Cash (Debt)	-76.19	-149.45	-667.12	-676.28	-466.95
Net Cash Per Share	-0.01	-0.02	-0.08	-2.29	-1.89
Filing Date Shares Outstanding	8,400	8,400	6,800	295.04	247.65
Total Common Shares Outstanding	8,400	8,400	6,800	295.04	247.65
Working Capital	1,034	894.84	5.48	197.46	352.62
Book Value Per Share	0.22	0.19	0.08	2.14	2.98
Tangible Book Value	1,815	1,579	541.57	631.85	736.98
Tangible Book Value Per Share	0.22	0.19	0.08	2.14	2.98
Land	-	97.16	89.27	54.52	50.44
Buildings	-	168.04	163.83	139.62	105.15
Machinery	-	582.77	483.95	407.6	350.28
Construction In Progress	-	27.65	3.02	5.51	21.59

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.