Elsoft Research Berhad 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	6.71	4.81	4.2	9.46	11.2	12.84
Short-Term Investments	72.04	0.18	0.18	0.18	0.18	0.18
Trading Asset Securities	-	78.66	72.59	88.39	61.88	56.09
Cash & Short-Term Investments	78.74	83.65	76.96	98.03	73.26	69.11
Cash Growth	1.76%	8.69%	-21.49%	33.81%	6.01%	6.11%
Accounts Receivable	4.18	3.31	4.22	1.85	10.46	13.99
Other Receivables	0.49	0.05	0.52	0.18	34.26	0.08
Receivables	4.67	3.36	4.74	2.03	44.72	14.07
Inventory	2.34	2.38	2.66	3.14	3.64	4.78
Prepaid Expenses	-	0.08	0.19	0.14	0.1	0.17
Total Current Assets	85.75	89.47	84.55	103.34	121.73	88.13
Property, Plant & Equipment	17.4	17.56	18.03	18.68	19.23	19.81
Long-Term Investments	10.52	10.5	10	10.65	10.32	9.45
Goodwill	-	-	-	5.93	-	-
Other Intangible Assets	-	-	-	1.69	-	-
Long-Term Accounts Receivable	0.72	0.99	-	-	-	-
Other Long-Term Assets	0.1	0.1	1.26	0.11	0.11	2.6
Total Assets	114.49	118.61	113.83	140.39	151.39	119.98
Accounts Payable	0.32	0.09	0.3	0.25	0.61	1.72
Accrued Expenses	-	1.67	1.98	2.41	4.59	3.55
Current Income Taxes Payable	0.25	0.18	-	-	2.58	-
Current Unearned Revenue	1.81	1.11	0.62	0.98	2.47	4.1
Other Current Liabilities	2.4	4.17	0.86	0.91	1.26	1
Total Current Liabilities	4.77	7.22	3.77	4.56	11.51	10.36
Long-Term Deferred Tax Liabilities	0.81	0.81	1.05	1.42	0.95	0.96
Total Liabilities	5.58	8.04	4.82	5.98	12.46	11.31
Common Stock	57.83	57.83	57.83	57.83	48.81	47.41
Retained Earnings	59.26	60.94	59.34	77.58	91.02	61.48
Treasury Stock	-8.53	-8.53	-8.53	-1.42	-1.37	-1.09
Comprehensive Income & Other	0.34	0.34	0.37	0.41	0.47	0.87
Shareholders' Equity	108.9	110.58	109	134.41	138.93	108.67
Total Liabilities & Equity	114.49	118.61	113.83	140.39	151.39	119.98
Net Cash (Debt)	78.74	83.65	76.96	98.03	73.26	69.11
Net Cash Growth	1.76%	8.69%	-21.49%	33.81%	6.01%	6.11%
Net Cash Per Share	0.11	0.12	0.11	0.14	0.11	0.10
Filing Date Shares Outstanding	694.14	676.22	676.22	692.42	676.12	674.79
Total Common Shares Outstanding	694.14	676.22	676.22	692.42	676.12	674.79
Working Capital	80.98	82.24	80.77	98.78	110.22	77.77
Book Value Per Share	0.16	0.16	0.16	0.19	0.21	0.16
Tangible Book Value	108.9	110.58	109	126.79	138.93	108.67
Tangible Book Value Per Share	0.16	0.16	0.16	0.18	0.21	0.16
Buildings	-	17.43	17.43	17.43	17.43	17.43
Machinery	-	5.67	5.66	5.68	5.46	5.32