Eduspec Holdings Berhad (KLSE:EDUSPEC)

Eduspec Holdings Berhad Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Cash & Equivalents	4.49	8.32	0.51	3.34	4.58
Short-Term Investments	2.01	5.28	5.4	6.51	8.13
Cash & Short-Term Investments	6.51	13.6	5.91	9.85	12.71
Cash Growth	-52.15%	130.25%	-40.03%	-22.50%	843.70%
Accounts Receivable	18.51	13.32	0.85	2.73	3.21
Other Receivables	4.15	21.38	18.97	4.39	2.46
Receivables	22.65	34.69	19.82	7.12	5.67
Inventory	30.36	27.69	27.9	28.39	28.7
Prepaid Expenses	-	10.88	11.16	10.98	8.68
Other Current Assets	-	3.4	3.4	3.29	3.76
Total Current Assets	59.52	90.26	68.19	59.63	59.52
Property, Plant & Equipment	28.99	21.25	22.09	27.58	31.56
Long-Term Investments	1.39	1.39	6.32	8.22	2.29
Goodwill	-	-	2.58	3.61	3.61
Other Intangible Assets	0.43	0.74	1.2	3.98	5.39
Total Assets	90.33	113.64	100.38	103.03	102.37
Accounts Payable	16.38	10.05	0.88	0.98	1.33
Accrued Expenses	-	3.06	1.55	2.44	5.68
Short-Term Debt	1.2	-	0.12	-	10.52
Current Portion of Long-Term Debt	1.2	1.08	20.75	21.6	2.68
Current Portion of Leases	0.14	1.06	1.16	1.64	1.82
Current Unearned Revenue	-	0.76	0.35	0.87	1
Other Current Liabilities	15.43	16.67	17.74	17.4	15.98
Total Current Liabilities	34.35	32.67	42.55	44.93	39.01
Long-Term Debt	0.4	1.43	2.44	3.04	13.45
Long-Term Leases	0.33	5.19	6.06	7.16	8.83
Long-Term Deferred Tax Liabilities	0.08	0.03	-	-	0.03
Other Long-Term Liabilities	-0.12	-	-	-	-
Total Liabilities	35.04	39.32	51.05	55.13	61.31
Common Stock	147.34	132.92	98.6	98.6	78.6
Retained Earnings	-75.75	-42.96	-32.9	-32.11	-19.05
Comprehensive Income & Other	-16.29	-15.52	-16.16	-17.91	-18.07
Total Common Equity	55.29	74.44	49.54	48.57	41.48
Minority Interest	-	-0.11	-0.21	-0.67	-0.47
Shareholders' Equity	55.29	74.33	49.33	47.9	41.06
Total Liabilities & Equity	90.33	113.64	100.38	103.03	102.37
Total Debt	3.27	8.75	30.52	33.44	37.29
Net Cash (Debt)	3.24	4.85	-24.61	-23.59	-24.58
Net Cash Growth	-33.33%	-	-	-	-
Net Cash Per Share	0.00	0.00	-0.16	-0.18	-0.25
Filing Date Shares Outstanding	1,229	1,175	1,066	152.31	97.45
Total Common Shares Outstanding	1,229	1,173	152.31	152.31	97.45
Working Capital	25.17	57.59	25.64	14.7	20.51
Book Value Per Share	0.04	0.06	0.33	0.32	0.43
Tangible Book Value	54.87	73.69	45.77	40.98	32.48
Tangible Book Value Per Share	0.04	0.06	0.30	0.27	0.33
Machinery	-	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.