KLSE:EFFICEN Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	27.49	19	33.21	36.75	36.59	29.08
Short-Term Investments	8.61	6.36	0.21	0.23	7.35	16.7
Trading Asset Securities	-	8.2	7.94	7.7	7.51	7.31
Cash & Short-Term Investments	36.1	33.56	41.37	44.67	51.44	53.09
Cash Growth	19.48%	-18.88%	-7.40%	-13.15%	-3.12%	-4.46%
Accounts Receivable	6.59	10.67	5.52	4.18	1.57	1.57
Other Receivables	3.71	0.12	0.21	0.24	0.22	0.27
Receivables	10.29	10.79	5.73	4.42	1.79	1.84
Inventory	0.43	0.43	0.16	-	-	-
Prepaid Expenses	-	1.75	6.18	3.02	0.28	0.62
Other Current Assets	-	-	-	-	1.11	-
Total Current Assets	46.83	46.53	53.44	52.12	54.62	55.56
Property, Plant & Equipment	56.87	57.33	27.77	28.45	26.77	26.91
Long-Term Investments	-	-	6.28	6.46	6.36	6.03
Goodwill	35.7	35.5	6.02	-	-	-
Other Intangible Assets	2.56	2.8	1.58	0.15	0.15	0.15
Long-Term Accounts Receivable	-	-	0.21	0.42	0.63	-
Long-Term Deferred Tax Assets	1.25	0.99	1.5	1.91	-	-
Other Long-Term Assets	38.81	39.27	38.61	39.26	39.14	39.83
Total Assets	182.02	182.42	135.4	128.77	127.67	128.48
Accounts Payable	0.33	0.66	1.49	0.68	0.75	0.46
Accrued Expenses	-	2.3	1.93	0.71	0.36	-
Current Portion of Leases	0.24	0.22	0.08	0.08	0.06	0.02
Current Income Taxes Payable	0.26	-	-	-	0	0
Current Unearned Revenue	6.02	4.91	4.88	5.02	3.29	1.75
Other Current Liabilities	3.08	2.19	5.1	1.39	1.07	0.95
Total Current Liabilities	9.93	10.26	13.48	7.88	5.53	3.18
Long-Term Leases	0.45	0.14	0.13	0.19	0.14	0.03
Long-Term Unearned Revenue	-	-	0.01	0.02	0.08	-
Long-Term Deferred Tax Liabilities	3.32	2.93	0.03	0	0	0.01
Other Long-Term Liabilities	1.38	1.26	-	-	-	-
Total Liabilities	15.08	14.6	13.64	8.09	5.75	3.22
Common Stock	118.58	118.58	75.55	75.55	75.55	75.55
Retained Earnings	46.88	49.07	46.04	44.96	46.19	49.57
Comprehensive Income & Other	1.3	-	-	-	-	-
Total Common Equity	166.77	167.65	121.58	120.5	121.73	125.11
Minority Interest	0.17	0.17	0.17	0.18	0.18	0.15
Shareholders' Equity	166.94	167.82	121.76	120.68	121.92	125.26
Total Liabilities & Equity	182.02	182.42	135.4	128.77	127.67	128.48
Total Debt	0.69	0.36	0.2	0.26	0.19	0.05
Net Cash (Debt)	35.41	33.21	41.17	44.41	51.24	53.04
Net Cash Growth	18.91%	-19.34%	-7.31%	-13.33%	-3.39%	-4.42%
Net Cash Per Share	0.04	0.04	0.06	0.06	0.07	0.07
Filing Date Shares Outstanding	926.43	926.43	926.43	709.13	709.13	709.13
Total Common Shares Outstanding	926.43	926.43	709.13	709.13	709.13	709.13
Working Capital	36.9	36.26	39.96	44.24	49.09	52.37
Book Value Per Share	0.18	0.18	0.17	0.17	0.17	0.18
Tangible Book Value	128.51	129.35	113.98	120.35	121.58	124.96
Tangible Book Value Per Share	0.14	0.14	0.16	0.17	0.17	0.18
Land	-	19.71	5.87	5.87	5.87	5.87
Buildings	-	27.67	18.29	18.27	18.66	18.66
Machinery	-	31.12	13.51	12.98	10.12	9.47

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