Eduspec Holdings Berhad (KLSE:EDUSPEC)

Eduspec Holdings Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 31, 2025	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Cash & Equivalents	2.03	4.49	8.32	0.51	3.34	4.58
Short-Term Investments	2.08	2.31	5.28	5.4	6.51	8.13
Cash & Short-Term Investments	4.11	6.8	13.6	5.91	9.85	12.71
Cash Growth	-36.50%	-49.97%	130.25%	-40.03%	-22.50%	843.70%
Accounts Receivable	17.97	18.22	13.32	0.85	2.73	3.21
Other Receivables	7.38	3.69	21.38	18.97	4.39	2.46
Receivables	25.35	21.91	34.69	19.82	7.12	5.67
Inventory	27.21	27.16	27.69	27.9	28.39	28.7
Prepaid Expenses	-	0.14	10.88	11.16	10.98	8.68
Other Current Assets	1.39	4.77	3.4	3.4	3.29	3.76
Total Current Assets	58.06	60.79	90.26	68.19	59.63	59.52
Property, Plant & Equipment	28.39	28.96	21.25	22.09	27.58	31.56
Long-Term Investments	-	-	1.39	6.32	8.22	2.29
Goodwill	-	-	-	2.58	3.61	3.61
Other Intangible Assets	0.35	0.41	0.74	1.2	3.98	5.39
Total Assets	86.8	90.16	113.64	100.38	103.03	102.37
Accounts Payable	14.23	16.38	10.05	0.88	0.98	1.33
Accrued Expenses	-	3.01	3.06	1.55	2.44	5.68
Short-Term Debt	0.52	-	-	0.12	-	10.52
Current Portion of Long-Term Debt	1.3	2.4	1.08	20.75	21.6	2.68
Current Portion of Leases	0.13	0.13	1.06	1.16	1.64	1.82
Current Unearned Revenue	-	0.43	0.76	0.35	0.87	1
Other Current Liabilities	15.83	12.03	16.67	17.74	17.4	15.98
Total Current Liabilities	32.01	34.39	32.67	42.55	44.93	39.01
Long-Term Debt	-	0.4	1.43	2.44	3.04	13.45
Long-Term Leases	0.31	0.34	5.19	6.06	7.16	8.83
Long-Term Deferred Tax Liabilities	0.08	0.08	0.03	-	-	0.03
Total Liabilities	32.39	35.2	39.32	51.05	55.13	61.31
Common Stock	147.36	147.33	132.92	98.6	98.6	78.6
Retained Earnings	-76.48	-75.97	-42.96	-32.9	-32.11	-19.05
Comprehensive Income & Other	-16.36	-16.29	-15.52	-16.16	-17.91	-18.07
Total Common Equity	54.52	55.07	74.44	49.54	48.57	41.48
Minority Interest	-0.12	-0.12	-0.11	-0.21	-0.67	-0.47
Shareholders' Equity	54.4	54.95	74.33	49.33	47.9	41.06
Total Liabilities & Equity	86.8	90.16	113.64	100.38	103.03	102.37
Total Debt	2.26	3.27	8.75	30.52	33.44	37.29
Net Cash (Debt)	1.86	3.53	4.85	-24.61	-23.59	-24.58
Net Cash Growth	-	-27.25%	-	-	-	-
Net Cash Per Share	0.00	0.00	0.00	-0.16	-0.18	-0.25
Filing Date Shares Outstanding	1,327	1,328	1,175	1,066	152.31	97.45
Total Common Shares Outstanding	1,327	1,327	1,173	152.31	152.31	97.45
Working Capital	26.05	26.4	57.59	25.64	14.7	20.51
Book Value Per Share	0.04	0.04	0.06	0.33	0.32	0.43
Tangible Book Value	54.18	54.66	73.69	45.77	40.98	32.48
Tangible Book Value Per Share	0.04	0.04	0.06	0.30	0.27	0.33
Machinery	-	47.95	32.49	31.27	33.01	32.93
Construction In Progress	-	-	0.14	0.14	0.14	0.14

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