Asia Brands Berhad Balance Sheet

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	5.39	10.58	12.15	13.89	15.81	2.24
Short-Term Investments	9.52	4.65	4.91	4.41	4.66	4.5
Trading Asset Securities	-	-	-	-	-	11.91
Cash & Short-Term Investments	14.9	15.23	17.06	18.3	20.48	18.65
Cash Growth	35.76%	-10.74%	-6.77%	-10.63%	9.79%	57.89%
Accounts Receivable	19.73	25.69	29.87	26.72	25.77	24.24
Other Receivables	6.01	0.4	0.32	0.03	0.02	0.19
Receivables	25.74	26.09	30.18	26.76	25.79	24.43
Inventory	53.22	63.7	82.05	74.51	53.4	58.73
Prepaid Expenses	-	0.16	0.41	0.27	0.1	0.11
Total Current Assets	93.86	105.18	129.7	119.84	99.77	101.92
Property, Plant & Equipment	24.82	29.74	33.71	26.48	21.09	23.86
Goodwill	26.71	26.7	26.7	26.7	26.7	26.7
Other Intangible Assets	131	131	131	131	131	131
Long-Term Accounts Receivable	-	2.92	3.14	-	-	-
Long-Term Deferred Tax Assets	1.7	1.7	2.7	4.23	6.35	10.43
Total Assets	278.09	297.25	326.95	308.26	284.91	293.91
Accounts Payable	2.24	4.7	14.62	22.63	15.23	11.97
Accrued Expenses	-	3.61	5.55	4.71	5.11	7.58
Short-Term Debt	23.27	25.41	34.17	16.71	3.35	15.56
Current Portion of Long-Term Debt	0.55	3.75	5	1.25	10	10
Current Portion of Leases	4.75	6.45	6.28	5.48	5.05	4.79
Current Income Taxes Payable	-	0.02	-	0.22	0.4	0.22
Other Current Liabilities	6	2.02	3.23	2.9	2.21	1.32
Total Current Liabilities	36.81	45.95	68.85	53.89	41.35	51.44
Long-Term Debt	2.14	-	3.75	8.75	10	20
Long-Term Leases	4.86	11.72	15.41	10.54	6.01	8.25
Long-Term Deferred Tax Liabilities	0.03	0.05	0.09	0.07	0.03	0
Total Liabilities	43.83	57.72	88.1	73.26	57.39	79.69
Common Stock	198.28	198.28	198.28	198.28	198.28	198.28
Retained Earnings	35.86	41.14	40.49	36.67	29.22	15.94
Total Common Equity	234.14	239.42	238.77	234.95	227.5	214.22
Minority Interest	0.11	0.11	0.09	0.05	0.02	0
Shareholders' Equity	234.25	239.53	238.86	235	227.52	214.22
Total Liabilities & Equity	278.09	297.25	326.95	308.26	284.91	293.91
Total Debt	35.57	47.32	64.61	42.73	34.41	58.6
Net Cash (Debt)	-20.66	-32.09	-47.54	-24.43	-13.93	-39.95
Net Cash Per Share	-0.09	-0.14	-0.20	-0.11	-0.06	-0.17
Filing Date Shares Outstanding	232.65	232.65	232.65	232.65	232.65	232.65
Total Common Shares Outstanding	232.65	232.65	232.65	232.65	232.65	232.65
Working Capital	57.05	59.22	60.85	65.95	58.42	50.48
Book Value Per Share	1.01	1.03	1.03	1.01	0.98	0.92
Tangible Book Value	76.44	81.72	81.07	77.24	69.8	56.52
Tangible Book Value Per Share	0.33	0.35	0.35	0.33	0.30	0.24
Machinery	-	2.25	1.98	2.17	2.06	2.03

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