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	141.87	219.09	137.57	85.06	350.16
Short-Term Investments	810.08	523.69	40.07	35.27	32.38
Cash & Short-Term Investments	951.94	742.79	177.65	120.33	382.54
Cash Growth	28.16%	318.13%	47.63%	-68.55%	139.31%
Accounts Receivable	253.38	182.41	41.91	27.78	17.29
Other Receivables	4.3	5.06	2.05	1.1	1.05
Receivables	257.68	187.48	43.96	28.88	18.33
Inventory	1,312	1,212	1,174	1,093	803.13
Prepaid Expenses	1.74	4.26	0.42	0.23	0.17
Other Current Assets	-	-	-	0.07	10.37
Total Current Assets	2,524	2,146	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	4,147	3,601	2,666	2,380	2,358
Accounts Payable	1,238	1,031	982.14	805.18	640.16
Accrued Expenses	46.06	39.16	72.12	30.07	22.43
Short-Term Debt	97.65	77.06	4.8	0.39	13.07
Current Portion of Long-Term Debt	-	3.43	4.67	4.45	4.24
Current Portion of Leases	195.68	172.64	154.91	136.13	116.37
Current Income Taxes Payable	18.42	24.87	27.6	29.47	30.09
Current Unearned Revenue	3.96	3.43	2.51	2.73	3.8
Other Current Liabilities	24.39	27.42	142.18	36.66	31.77
Total Current Liabilities	1,625	1,379	1,391	1,045	861.93
Long-Term Debt	-	-	47.27	52.09	46.44
Long-Term Leases	778.31	711.83	633.12	603.56	669.37
Other Long-Term Liabilities	63.51	58.69	53.44	47.87	43.21
Total Liabilities	2,466	2,149	2,125	1,749	1,621
Common Stock	1,122	1,122	474.51	-	-
Retained Earnings	1,016	786.95	524.08	614.35	719.49
Comprehensive Income & Other	-457.07	-457.04	-457.01	17.5	17.5
Shareholders' Equity	1,681	1,452	541.58	631.85	736.99
Total Liabilities & Equity	4,147	3,601	2,666	2,380	2,358
Total Debt	1,072	964.95	844.76	796.61	849.5
Net Cash (Debt)	-119.7	-222.17	-667.12	-676.28	-466.95
Net Cash Per Share	-0.01	-0.03	-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	899.24	767.44	5.48	197.46	352.62
Book Value Per Share	0.20	0.17	0.08	2.14	2.98
Tangible Book Value	1,681	1,452	541.57	631.85	736.98
Tangible Book Value Per Share	0.20	0.17	0.08	2.14	2.98
Land	110.58	97.16	89.27	54.52	50.44
Buildings	201.94	168.04	163.83	139.62	105.15
Machinery	695.01	582.77	483.95	407.6	350.28
Construction In Progress	9.82	27.65	3.02	5.51	21.59

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