EP Manufacturing Bhd 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	69.21	90.26	53.97	61.06	38.59
Short-Term Investments	0.3	-	-	-	-
Cash & Short-Term Investments	69.51	90.26	53.97	61.06	38.59
Cash Growth	-22.99%	67.25%	-11.62%	58.25%	29.88%
Accounts Receivable	85.93	74.42	104.85	84.26	47.72
Other Receivables	2.06	6.75	6.18	7.33	5.32
Receivables	87.99	81.17	111.03	91.59	53.04
Inventory	65.1	51.2	63.68	40.76	47.23
Prepaid Expenses	22.71	11.32	7.55	6.54	15.62
Other Current Assets	-	9.56	2.96	41.75	41.73
Total Current Assets	245.31	243.51	239.19	241.7	196.21
Property, Plant & Equipment	322.54	255.57	220.73	211.4	229.94
Long-Term Investments	5.94	0.31	0.75	0.59	0.48
Goodwill	-	84.44	84.44	84.44	84.44
Other Intangible Assets	84.44	-	0.06	0.19	-
Long-Term Deferred Tax Assets	2.71	3.09	3.08	3.76	5.09
Long-Term Deferred Charges	-	-	0.1	1.01	1.12
Other Long-Term Assets	69.29	69.27	69.26	69.21	14.42
Total Assets	730.23	656.18	617.61	612.3	531.69
Accounts Payable	167.54	78.96	82.35	77.11	62.76
Accrued Expenses	-	31.8	7.67	5.01	16.55
Short-Term Debt	93.26	92.81	119.51	123.78	127.21
Current Portion of Long-Term Debt	18.49	26.2	28.65	21.44	17.33
Current Portion of Leases	5.68	5.19	4.89	3.12	1.49
Current Income Taxes Payable	0.71	0.32	1.73	0.01	0.01
Current Unearned Revenue	7.31	9.07	6.65	3.67	0.19
Other Current Liabilities	0.45	10.37	12.74	57.05	13.18
Total Current Liabilities	293.44	254.7	264.17	291.18	238.71
Long-Term Debt	56.25	33.51	39.39	32.25	23.15
Long-Term Leases	9.75	5.06	3.14	2.4	1.15
Long-Term Unearned Revenue	1.45	1.63	1.82	2.01	2.2
Long-Term Deferred Tax Liabilities	1.23	0.79	5.26	0.86	4.67
Total Liabilities	362.12	295.7	313.78	328.7	269.88
Common Stock	258.19	258.19	218.93	218.93	197.35
Retained Earnings	110.18	104.9	86.45	64.92	64.72
Total Common Equity	368.37	363.09	305.38	283.85	262.07
Minority Interest	-0.26	-2.6	-1.56	-0.25	-0.25
Shareholders' Equity	368.11	360.48	303.82	283.6	261.81
Total Liabilities & Equity	730.23	656.18	617.61	612.3	531.69
Total Debt	183.43	162.77	195.57	182.98	170.32
Net Cash (Debt)	-113.92	-72.51	-141.61	-121.91	-131.73
Net Cash Per Share	-0.40	-0.32	-0.64	-0.60	-0.76
Filing Date Shares Outstanding	286.37	286.37	220.28	220.28	197.56
Total Common Shares Outstanding	286.37	286.37	220.28	220.28	197.56
Working Capital	-48.14	-11.2	-24.99	-49.48	-42.51
Book Value Per Share	1.29	1.27	1.39	1.29	1.33
Tangible Book Value	283.93	278.65	220.89	199.23	177.63
Tangible Book Value Per Share	0.99	0.97	1.00	0.90	0.90
Land	-	53.86	53.86	53.86	53.86
Buildings	-	134.46	129.36	126.55	125.65
Machinery	-	437.87	414.02	399.43	749.15
Construction In Progress	-	11.53	2.79	2.52	13.63

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