Elsa Berhad 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	19.37	26.91	20.22	13.37
Short-Term Investments	0.37	0.41	0.28	0.19
Cash & Short-Term Investments	19.74	27.33	20.5	13.56
Cash Growth	-27.74%	33.32%	51.16%	-
Accounts Receivable	55.02	51.1	32.03	29.44
Other Receivables	1.86	2.59	2.16	2.01
Receivables	56.89	53.69	34.19	31.45
Prepaid Expenses	1.9	1.07	0.66	0.08
Other Current Assets	5.81	4.36	2.41	5.51
Total Current Assets	84.34	86.44	57.76	50.6
Property, Plant & Equipment	5.78	4.68	1.09	1.53
Long-Term Investments	0.09	-	-	-
Long-Term Accounts Receivable	1.86	4.04	-	-
Other Long-Term Assets	1.38	1.41	1.44	1.47
Total Assets	93.44	96.57	60.29	53.59
Accounts Payable	15.43	27.15	10.24	8.4
Accrued Expenses	11.82	3.8	7.27	2.93
Short-Term Debt	3.37	8.46	4.26	11.72
Current Portion of Long-Term Debt	0.06	0.51	0.48	0.45
Current Portion of Leases	4.17	4.12	0.29	0.36
Current Income Taxes Payable	-	-	-	0.01
Current Unearned Revenue	4.69	5.63	2.38	4.81
Other Current Liabilities	1.86	2.34	4.61	5.12
Total Current Liabilities	41.4	52	29.53	33.79
Long-Term Debt	1.24	1.47	1.96	2.43
Long-Term Leases	2.12	5.17	0.37	0.42
Long-Term Deferred Tax Liabilities	-	-	-	0.05
Total Liabilities	44.76	58.65	31.87	36.69
Common Stock	1	1	1	1
Retained Earnings	47.68	36.93	27.42	15.9
Shareholders' Equity	48.68	37.93	28.42	16.9
Total Liabilities & Equity	93.44	96.57	60.29	53.59
Total Debt	10.95	19.73	7.36	15.37
Net Cash (Debt)	8.79	7.6	13.14	-1.81
Net Cash Growth	15.68%	-42.17%	-	-
Net Cash Per Share	0.02	0.01	0.02	-0.00
Filing Date Shares Outstanding	420	420	538.4	538.4
Total Common Shares Outstanding	420	420	538.4	538.4
Working Capital	42.95	34.44	28.23	16.81
Book Value Per Share	0.12	0.09	0.05	0.03
Tangible Book Value	48.68	37.93	28.42	16.9
Tangible Book Value Per Share	0.12	0.09	0.05	0.03
Buildings	0.12	0.12	0.12	0.12
Machinery	5.43	4.47	2.34	2.55
Order Backlog	265.45	-	-	-