KLSE:EFFICEN Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	10.59	22.42	16.79	33.21	36.75	36.59
Short-Term Investments	23.41	5.33	8.57	0.21	0.23	7.35
Trading Asset Securities	-	8.41	8.2	7.94	7.7	7.51
Cash & Short-Term Investments	33.99	36.16	33.56	41.37	44.67	51.44
Cash Growth	1.70%	7.75%	-18.88%	-7.40%	-13.15%	-3.12%
Accounts Receivable	6.34	6.17	10.67	5.52	4.18	1.57
Other Receivables	4.64	0.57	0.12	0.21	0.24	0.22
Receivables	10.98	6.74	10.79	5.73	4.42	1.79
Inventory	0.41	0.43	0.43	0.16	-	-
Prepaid Expenses	-	2.36	1.75	6.18	3.02	0.28
Other Current Assets	-	-	-	-	-	1.11
Total Current Assets	45.39	45.69	46.53	53.44	52.12	54.62
Property, Plant & Equipment	55.9	56.39	57.33	27.77	28.45	26.77
Long-Term Investments	-	-	-	6.28	6.46	6.36
Goodwill	35.82	35.7	35.5	6.02	-	-
Other Intangible Assets	2.4	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	0.92	0.9	0.99	1.5	1.91	-
Other Long-Term Assets	38.51	38.66	39.27	38.61	39.26	39.14
Total Assets	178.95	179.81	182.42	135.4	128.77	127.67
Accounts Payable	0.42	0.41	0.66	1.49	0.68	0.75
Accrued Expenses	-	2.14	2.22	1.8	0.71	0.36
Current Portion of Leases	0.42	0.23	0.22	0.08	0.08	0.06
Current Income Taxes Payable	0.15	0.1	0.08	0.14	-	0
Current Unearned Revenue	3.42	4.24	4.91	4.88	5.02	3.29
Other Current Liabilities	3.81	1.74	2.19	5.1	1.39	1.07
Total Current Liabilities	8.21	8.87	10.26	13.48	7.88	5.53
Long-Term Leases	0.17	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	3.42	3.32	2.93	0.03	0	0
Other Long-Term Liabilities	-	-	1.26	-	-	-
Total Liabilities	11.79	12.56	14.6	13.64	8.09	5.75
Common Stock	118.58	118.58	118.58	75.55	75.55	75.55
Retained Earnings	47.14	45.87	47.54	46.04	44.96	46.19
Comprehensive Income & Other	1.26	2.62	1.53	-	-	-
Total Common Equity	166.98	167.08	167.65	121.58	120.5	121.73
Minority Interest	0.17	0.17	0.17	0.17	0.18	0.18
Shareholders' Equity	167.15	167.25	167.82	121.76	120.68	121.92
Total Liabilities & Equity	178.95	179.81	182.42	135.4	128.77	127.67
Total Debt	0.59	0.6	0.36	0.2	0.26	0.19
Net Cash (Debt)	33.4	35.56	33.21	41.17	44.41	51.24
Net Cash Growth	1.43%	7.10%	-19.34%	-7.31%	-13.33%	-3.39%
Net Cash Per Share	0.04	0.04	0.04	0.06	0.06	0.07
Filing Date Shares Outstanding	892.19	926.43	926.43	926.43	709.13	709.13
Total Common Shares Outstanding	892.19	926.43	926.43	709.13	709.13	709.13
Working Capital	37.18	36.82	36.26	39.96	44.24	49.09
Book Value Per Share	0.19	0.18	0.18	0.17	0.17	0.17
Tangible Book Value	128.76	128.9	129.35	113.98	120.35	121.58
Tangible Book Value Per Share	0.14	0.14	0.14	0.16	0.17	0.17
Land	-	19.71	19.71	5.87	5.87	5.87
Buildings	-	27.74	27.67	18.29	18.27	18.66
Machinery	-	29.63	31.12	13.51	12.98	10.12