KLSE:EFFICEN Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	24.3	19	33.21	36.75	36.59
Short-Term Investments	11.53	6.36	0.21	0.23	7.35
Trading Asset Securities	-	8.2	7.94	7.7	7.51
Cash & Short-Term Investments	35.84	33.56	41.37	44.67	51.44
Cash Growth	6.78%	-18.88%	-7.40%	-13.15%	-3.12%
Accounts Receivable	6.56	10.67	5.52	4.18	1.57
Other Receivables	4	0.12	0.21	0.24	0.22
Receivables	10.56	10.79	5.73	4.42	1.79
Inventory	0.43	0.43	0.16	-	-
Prepaid Expenses	-	1.75	6.18	3.02	0.28
Other Current Assets	-	-	-	-	1.11
Total Current Assets	46.82	46.53	53.44	52.12	54.62
Property, Plant & Equipment	56.39	57.33	27.77	28.45	26.77
Long-Term Investments	-	-	6.28	6.46	6.36
Goodwill	35.7	35.5	6.02	-	-
Other Intangible Assets	2.48	2.8	1.58	0.15	0.15
Long-Term Accounts Receivable	-	-	0.21	0.42	0.63
Long-Term Deferred Tax Assets	0.9	0.99	1.5	1.91	-
Other Long-Term Assets	38.66	39.27	38.61	39.26	39.14
Total Assets	180.94	182.42	135.4	128.77	127.67
Accounts Payable	0.41	0.66	1.49	0.68	0.75
Accrued Expenses	-	2.22	1.8	0.71	0.36
Current Portion of Leases	0.23	0.22	0.08	0.08	0.06
Current Income Taxes Payable	0.1	0.08	0.14	-	0
Current Unearned Revenue	4.24	4.91	4.88	5.02	3.29
Other Current Liabilities	5.01	2.19	5.1	1.39	1.07
Total Current Liabilities	10	10.26	13.48	7.88	5.53
Long-Term Leases	0.37	0.14	0.13	0.19	0.14
Long-Term Unearned Revenue	-	-	0.01	0.02	0.08
Long-Term Deferred Tax Liabilities	3.32	2.93	0.03	0	0
Other Long-Term Liabilities	-	1.26	-	-	-
Total Liabilities	13.7	14.6	13.64	8.09	5.75
Common Stock	118.58	118.58	75.55	75.55	75.55
Retained Earnings	45.87	49.07	46.04	44.96	46.19
Comprehensive Income & Other	2.62	-	-	-	-
Total Common Equity	167.08	167.65	121.58	120.5	121.73
Minority Interest	0.17	0.17	0.17	0.18	0.18
Shareholders' Equity	167.25	167.82	121.76	120.68	121.92
Total Liabilities & Equity	180.94	182.42	135.4	128.77	127.67
Total Debt	0.6	0.36	0.2	0.26	0.19
Net Cash (Debt)	35.23	33.21	41.17	44.41	51.24
Net Cash Growth	6.11%	-19.34%	-7.31%	-13.33%	-3.39%
Net Cash Per Share	0.04	0.04	0.06	0.06	0.07
Filing Date Shares Outstanding	926.43	926.43	926.43	709.13	709.13
Total Common Shares Outstanding	926.43	926.43	709.13	709.13	709.13
Working Capital	36.82	36.26	39.96	44.24	49.09
Book Value Per Share	0.18	0.18	0.17	0.17	0.17
Tangible Book Value	128.9	129.35	113.98	120.35	121.58
Tangible Book Value Per Share	0.14	0.14	0.16	0.17	0.17
Land	-	19.71	5.87	5.87	5.87
Buildings	-	27.67	18.29	18.27	18.66
Machinery	-	31.12	13.51	12.98	10.12

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