Eduspec Holdings Berhad Balance Sheet

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

Millions MYR. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	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	3.55	4.49	8.32	0.51	3.34
Short-Term Investments	2.46	2.31	5.28	5.4	6.51
Cash & Short-Term Investments	6.01	6.8	13.6	5.91	9.85
Cash Growth	-11.64%	-49.97%	130.25%	-40.03%	-22.50%
Accounts Receivable	29.74	18.22	13.32	0.85	2.73
Other Receivables	2.46	3.69	21.38	18.97	4.39
Receivables	32.2	21.91	34.69	19.82	7.12
Inventory	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	65.94	60.79	90.26	68.19	59.63
Property, Plant & Equipment	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	100	90.16	113.64	100.38	103.03
Accounts Payable	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	0.14	0.13	1.06	1.16	1.64
Current Unearned Revenue	0.48	0.43	0.76	0.35	0.87
Other Current Liabilities	12.24	12.03	16.67	17.74	17.4
Total Current Liabilities	40.92	34.39	32.67	42.55	44.93
Long-Term Debt	-	0.4	1.43	2.44	3.04
Long-Term Leases	0.27	0.34	5.19	6.06	7.16
Long-Term Deferred Tax Liabilities	0.63	0.08	0.03	-	-
Total Liabilities	41.82	35.2	39.32	51.05	55.13
Common Stock	156.24	147.33	132.92	98.6	98.6
Retained Earnings	-80.85	-75.97	-42.96	-32.9	-32.11
Comprehensive Income & Other	-17.04	-16.29	-15.52	-16.16	-17.91
Total Common Equity	58.35	55.07	74.44	49.54	48.57
Minority Interest	-0.17	-0.12	-0.11	-0.21	-0.67
Shareholders' Equity	58.18	54.95	74.33	49.33	47.9
Total Liabilities & Equity	100	90.16	113.64	100.38	103.03
Total Debt	2.22	3.27	8.75	30.52	33.44
Net Cash (Debt)	3.79	3.53	4.85	-24.61	-23.59
Net Cash Growth	7.31%	-27.25%	-	-	-
Net Cash Per Share	0.00	0.00	0.00	-0.16	-0.18
Filing Date Shares Outstanding	1,496	1,328	1,175	1,066	152.31
Total Common Shares Outstanding	1,425	1,327	1,173	152.31	152.31
Working Capital	25.01	26.4	57.59	25.64	14.7
Book Value Per Share	0.04	0.04	0.06	0.33	0.32
Tangible Book Value	58.35	54.66	73.69	45.77	40.98
Tangible Book Value Per Share	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