Eduspec Holdings Berhad Balance Sheet

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

Millions MYR. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Cash & Equivalents	5.16	4.49	8.32	0.51	3.34	4.58
Short-Term Investments	2.12	2.31	5.28	5.4	6.51	8.13
Cash & Short-Term Investments	7.28	6.8	13.6	5.91	9.85	12.71
Cash Growth	-33.39%	-49.97%	130.25%	-40.03%	-22.50%	843.70%
Accounts Receivable	27.63	18.22	13.32	0.85	2.73	3.21
Other Receivables	7.33	3.69	21.38	18.97	4.39	2.46
Receivables	34.95	21.91	34.69	19.82	7.12	5.67
Inventory	27.25	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	-	4.77	3.4	3.4	3.29	3.76
Total Current Assets	69.49	60.79	90.26	68.19	59.63	59.52
Property, Plant & Equipment	34.09	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	0.26	0.41	0.74	1.2	3.98	5.39
Total Assets	103.83	90.16	113.64	100.38	103.03	102.37
Accounts Payable	22.84	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	1.99	-	-	0.12	-	10.52
Current Portion of Long-Term Debt	0.7	2.4	1.08	20.75	21.6	2.68
Current Portion of Leases	0.11	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	15.31	12.03	16.67	17.74	17.4	15.98
Total Current Liabilities	40.95	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	0.26	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	41.29	35.2	39.32	51.05	55.13	61.31
Common Stock	156.02	147.33	132.92	98.6	98.6	78.6
Retained Earnings	-76.65	-75.97	-42.96	-32.9	-32.11	-19.05
Comprehensive Income & Other	-16.71	-16.29	-15.52	-16.16	-17.91	-18.07
Total Common Equity	62.67	55.07	74.44	49.54	48.57	41.48
Minority Interest	-0.14	-0.12	-0.11	-0.21	-0.67	-0.47
Shareholders' Equity	62.54	54.95	74.33	49.33	47.9	41.06
Total Liabilities & Equity	103.83	90.16	113.64	100.38	103.03	102.37
Total Debt	3.06	3.27	8.75	30.52	33.44	37.29
Net Cash (Debt)	4.22	3.53	4.85	-24.61	-23.59	-24.58
Net Cash Growth	-50.50%	-27.25%	-	-	-	-
Net Cash Per Share	0.00	0.00	0.00	-0.16	-0.18	-0.25
Filing Date Shares Outstanding	1,371	1,328	1,175	1,066	152.31	97.45
Total Common Shares Outstanding	1,371	1,327	1,173	152.31	152.31	97.45
Working Capital	28.53	26.4	57.59	25.64	14.7	20.51
Book Value Per Share	0.05	0.04	0.06	0.33	0.32	0.43
Tangible Book Value	62.42	54.66	73.69	45.77	40.98	32.48
Tangible Book Value Per Share	0.05	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.