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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	5.56	3.55	4.49	8.32	0.51	3.34
Short-Term Investments	0.02	2.46	2.31	5.28	5.4	6.51
Cash & Short-Term Investments	5.57	6.01	6.8	13.6	5.91	9.85
Cash Growth	35.53%	-11.64%	-49.97%	130.25%	-40.03%	-22.50%
Accounts Receivable	28.16	29.74	18.22	13.32	0.85	2.73
Other Receivables	5.58	2.46	3.69	21.38	18.97	4.39
Receivables	33.74	32.2	21.91	34.69	19.82	7.12
Inventory	24.72	24.33	27.16	27.69	27.9	28.39
Prepaid Expenses	-	0.11	0.14	10.88	11.16	10.98
Other Current Assets	-	3.29	4.77	3.4	3.4	3.29
Total Current Assets	64.03	65.94	60.79	90.26	68.19	59.63
Property, Plant & Equipment	34.25	34.06	28.96	21.25	22.09	27.58
Long-Term Investments	-	-	-	1.39	6.32	8.22
Goodwill	-	-	-	-	2.58	3.61
Other Intangible Assets	-	0	0.41	0.74	1.2	3.98
Total Assets	98.28	100	90.16	113.64	100.38	103.03
Accounts Payable	24.66	24.17	16.38	10.05	0.88	0.98
Accrued Expenses	-	2.08	3.01	3.06	1.55	2.44
Short-Term Debt	-	-	-	-	0.12	-
Current Portion of Long-Term Debt	-	1.81	2.4	1.08	20.75	21.6
Current Portion of Leases	0.19	0.14	0.13	1.06	1.16	1.64
Current Unearned Revenue	-	0.48	0.43	0.76	0.35	0.87
Other Current Liabilities	3.8	12.24	12.03	16.67	17.74	17.4
Total Current Liabilities	28.65	40.92	34.39	32.67	42.55	44.93
Long-Term Debt	-	-	0.4	1.43	2.44	3.04
Long-Term Leases	0.68	0.27	0.34	5.19	6.06	7.16
Long-Term Deferred Tax Liabilities	0.63	0.63	0.08	0.03	-	-
Total Liabilities	29.96	41.82	35.2	39.32	51.05	55.13
Common Stock	166.55	156.24	147.33	132.92	98.6	98.6
Retained Earnings	-81.08	-80.85	-75.97	-42.96	-32.9	-32.11
Comprehensive Income & Other	-16.97	-17.04	-16.29	-15.52	-16.16	-17.91
Total Common Equity	68.5	58.35	55.07	74.44	49.54	48.57
Minority Interest	-0.17	-0.17	-0.12	-0.11	-0.21	-0.67
Shareholders' Equity	68.33	58.18	54.95	74.33	49.33	47.9
Total Liabilities & Equity	98.28	100	90.16	113.64	100.38	103.03
Total Debt	0.87	2.22	3.27	8.75	30.52	33.44
Net Cash (Debt)	4.71	3.79	3.53	4.85	-24.61	-23.59
Net Cash Growth	153.64%	7.31%	-27.25%	-	-	-
Net Cash Per Share	0.00	0.00	0.00	0.00	-0.16	-0.18
Filing Date Shares Outstanding	1,471	1,496	1,328	1,175	1,066	152.31
Total Common Shares Outstanding	1,471	1,425	1,327	1,173	152.31	152.31
Working Capital	35.38	25.01	26.4	57.59	25.64	14.7
Book Value Per Share	0.05	0.04	0.04	0.06	0.33	0.32
Tangible Book Value	68.5	58.35	54.66	73.69	45.77	40.98
Tangible Book Value Per Share	0.05	0.04	0.04	0.06	0.30	0.27
Machinery	-	58.06	47.95	32.49	31.27	33.01
Construction In Progress	-	-	-	0.14	0.14	0.14