Cuscapi Berhad (KLSE:CUSCAPI)

Cuscapi Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	1.86	2.98	0.58	0.88	0.77	1.11
Short-Term Investments	-	0.24	0.31	-	0.39	12.25
Cash & Short-Term Investments	1.86	3.21	0.9	0.88	1.16	13.36
Cash Growth	-47.83%	257.82%	2.66%	-24.47%	-91.33%	0.06%
Accounts Receivable	10.15	6.3	19.14	6.65	1.5	4.05
Other Receivables	0.3	0.23	0.3	0.34	0.5	0.25
Receivables	10.45	6.53	19.44	6.99	2.01	4.3
Inventory	0.77	1.07	0.96	1.19	1.43	2.23
Prepaid Expenses	-	0.63	0.38	-	0.28	0.34
Restricted Cash	-	-	-	-	15.98	15.66
Other Current Assets	5.72	6.36	6.06	-	0.34	0.35
Total Current Assets	18.8	17.8	27.74	9.05	21.2	36.25
Property, Plant & Equipment	1.88	2.58	1.14	2.04	3.56	4.4
Long-Term Investments	7.93	7.95	13.36	25.65	30.8	18.04
Goodwill	-	0.99	0.99	-	0.99	0.99
Other Intangible Assets	33.25	29.94	9.53	12.56	12.25	-
Long-Term Accounts Receivable	0.21	0.47	1.13	1.1	1.09	-
Other Long-Term Assets	12.1	12.1	10.5	10.11	10.11	10.11
Total Assets	74.16	71.83	64.38	60.51	80	69.79
Accounts Payable	15.17	9.79	1.12	10.31	16.01	18.25
Accrued Expenses	-	2.81	1.92	-	4.61	3.92
Short-Term Debt	-	-	-	-	-	4.8
Current Portion of Leases	0.78	0.75	0.56	1.1	2.64	1.44
Current Income Taxes Payable	0.86	0.42	0.08	0.08	0.22	0.02
Current Unearned Revenue	-	0.23	0.08	-	0.47	1.35
Other Current Liabilities	-	2.9	7	-	2.73	0.87
Total Current Liabilities	16.81	16.89	10.76	11.5	26.69	30.65
Long-Term Leases	0.95	1.54	0.04	0.24	0.97	1.67
Pension & Post-Retirement Benefits	0.09	0.1	0.16	-	-	-
Other Long-Term Liabilities	-	-	-	0.1	0.17	0.21
Total Liabilities	17.85	18.53	10.96	11.83	27.82	32.54
Common Stock	203.37	203.37	203.37	203.37	203.37	181.11
Retained Earnings	-143.67	-146.82	-160.17	-164.93	-161.67	-156.38
Comprehensive Income & Other	-3.32	-3.19	10.28	10.34	10.57	12.59
Total Common Equity	56.38	53.37	53.48	48.78	52.27	37.33
Minority Interest	-0.07	-0.06	-0.07	-0.1	-0.08	-0.07
Shareholders' Equity	56.31	53.3	53.42	48.68	52.18	37.26
Total Liabilities & Equity	74.16	71.83	64.38	60.51	80	69.79
Total Debt	1.73	2.29	0.6	1.34	3.61	7.91
Net Cash (Debt)	0.13	0.93	0.3	-0.47	-2.45	5.45
Net Cash Growth	-89.89%	211.78%	-	-	-	-44.09%
Net Cash Per Share	0.00	0.00	0.00	-0.00	-0.00	0.01
Filing Date Shares Outstanding	944.88	944.88	944.88	944.88	944.88	859.27
Total Common Shares Outstanding	944.88	944.88	944.88	944.88	944.88	859.27
Working Capital	1.99	0.91	16.97	-2.45	-5.49	5.59
Book Value Per Share	0.06	0.06	0.06	0.05	0.06	0.04
Tangible Book Value	23.14	22.43	42.97	36.23	39.03	36.34
Tangible Book Value Per Share	0.02	0.02	0.05	0.04	0.04	0.04
Machinery	-	9.11	9.38	-	9.63	9.27

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