KLSE:99SMART Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	835.75	698.1	137.57	85.06	350.16	130.14
Short-Term Investments	-	44.69	40.07	35.27	32.38	29.71
Cash & Short-Term Investments	835.75	742.79	177.65	120.33	382.54	159.86
Cash Growth	878.00%	318.13%	47.63%	-68.55%	139.31%	-
Accounts Receivable	28.17	15.34	41.91	27.78	17.29	18.74
Other Receivables	59.47	5.06	2.05	1.1	1.05	1.93
Receivables	87.64	20.41	43.96	28.88	18.33	20.68
Inventory	1,454	1,339	1,174	1,093	803.13	726.79
Prepaid Expenses	-	4.26	0.42	0.23	0.17	0.22
Other Current Assets	-	-	-	0.07	10.37	-
Total Current Assets	2,377	2,106	1,396	1,243	1,215	907.54
Property, Plant & Equipment	1,511	1,442	1,254	1,122	1,131	1,150
Other Intangible Assets	0.01	0.01	0.01	-	0.01	0.01
Long-Term Deferred Tax Assets	12.39	12.7	16.26	15.6	11.91	6.86
Total Assets	3,900	3,561	2,666	2,380	2,358	2,064
Accounts Payable	1,113	936.37	982.14	805.18	640.16	575.96
Accrued Expenses	-	39.16	72.12	30.07	22.43	21.19
Short-Term Debt	-	4.34	4.8	0.39	13.07	6.79
Current Portion of Long-Term Debt	-	3.43	4.67	4.45	4.24	4.96
Current Portion of Leases	183.15	172.64	154.91	136.13	116.37	99.97
Current Income Taxes Payable	48.1	24.87	27.6	29.47	30.09	33.74
Current Unearned Revenue	3.31	3.43	2.51	2.73	3.8	2.19
Other Current Liabilities	59.07	27.42	142.18	36.66	31.77	34.08
Total Current Liabilities	1,407	1,212	1,391	1,045	861.93	778.89
Long-Term Debt	-	-	47.27	52.09	46.44	53.4
Long-Term Leases	746.04	711.83	633.12	603.56	669.37	721.09
Other Long-Term Liabilities	61.04	58.69	53.44	47.87	43.21	38.86
Total Liabilities	2,214	1,982	2,125	1,749	1,621	1,592
Common Stock	1,122	1,122	474.51	-	-	-
Retained Earnings	1,022	914.34	524.08	614.35	719.49	468.19
Comprehensive Income & Other	-457.05	-457.04	-457.01	17.5	17.5	4
Shareholders' Equity	1,686	1,579	541.58	631.85	736.99	472.19
Total Liabilities & Equity	3,900	3,561	2,666	2,380	2,358	2,064
Total Debt	929.19	892.24	844.76	796.61	849.5	886.22
Net Cash (Debt)	-93.44	-149.45	-667.12	-676.28	-466.95	-726.36
Net Cash Per Share	-0.01	-0.02	-0.08	-2.29	-1.89	-10.77
Filing Date Shares Outstanding	8,400	8,400	6,800	295.04	247.65	67.44
Total Common Shares Outstanding	8,400	8,400	6,800	295.04	247.65	67.44
Working Capital	970.26	894.84	5.48	197.46	352.62	128.65
Book Value Per Share	0.20	0.19	0.08	2.14	2.98	7.00
Tangible Book Value	1,686	1,579	541.57	631.85	736.98	472.18
Tangible Book Value Per Share	0.20	0.19	0.08	2.14	2.98	7.00
Land	-	97.16	89.27	54.52	50.44	45.77
Buildings	-	168.04	163.83	139.62	105.15	96.13
Machinery	-	582.77	483.95	407.6	350.28	306.9
Construction In Progress	-	27.65	3.02	5.51	21.59	2.95

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.