EP Manufacturing Bhd 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	42.15	69.21	90.26	53.97	61.06	38.59
Cash & Short-Term Investments	44.45	69.21	90.26	53.97	61.06	38.59
Cash Growth	-31.50%	-23.32%	67.25%	-11.62%	58.25%	29.88%
Accounts Receivable	93.06	73.45	74.42	104.85	84.26	47.72
Other Receivables	0.16	14.54	6.75	6.18	7.33	5.32
Receivables	93.23	87.99	81.17	111.03	91.59	53.04
Inventory	54.58	65.1	51.2	63.68	40.76	47.23
Prepaid Expenses	33.58	13.39	11.32	7.55	6.54	15.62
Other Current Assets	-	9.61	9.56	2.96	41.75	41.73
Total Current Assets	225.83	245.31	243.51	239.19	241.7	196.21
Property, Plant & Equipment	336.32	322.54	255.57	220.73	211.4	229.94
Long-Term Investments	7.12	5.94	0.31	0.75	0.59	0.48
Goodwill	-	84.44	84.44	84.44	84.44	84.44
Other Intangible Assets	84.44	-	-	0.06	0.19	-
Long-Term Deferred Tax Assets	2.85	2.71	3.09	3.08	3.76	5.09
Long-Term Deferred Charges	-	-	-	0.1	1.01	1.12
Other Long-Term Assets	69.32	69.29	69.27	69.26	69.21	14.42
Total Assets	725.86	730.23	656.18	617.61	612.3	531.69
Accounts Payable	153.97	116.95	78.96	82.35	77.11	62.76
Accrued Expenses	-	24.34	31.8	7.67	5.01	16.55
Short-Term Debt	96.83	93.26	92.81	119.51	123.78	127.21
Current Portion of Long-Term Debt	9.78	18.49	26.2	28.65	21.44	17.33
Current Portion of Leases	5.29	5.68	5.19	4.89	3.12	1.49
Current Income Taxes Payable	1.1	0.71	0.32	1.73	0.01	0.01
Current Unearned Revenue	11.37	14.17	9.07	6.65	3.67	0.19
Other Current Liabilities	0.42	19.84	10.37	12.74	57.05	13.18
Total Current Liabilities	278.77	293.44	254.7	264.17	291.18	238.71
Long-Term Debt	66.12	56.25	33.14	39.39	32.25	23.15
Long-Term Leases	8.68	9.75	5.44	3.14	2.4	1.15
Long-Term Unearned Revenue	1.4	1.45	1.63	1.82	2.01	2.2
Long-Term Deferred Tax Liabilities	1.23	1.23	0.79	5.26	0.86	4.67
Total Liabilities	356.2	362.12	295.7	313.78	328.7	269.88
Common Stock	258.19	258.19	258.19	218.93	218.93	197.35
Retained Earnings	111.74	110.18	104.9	86.45	64.92	64.72
Total Common Equity	369.93	368.37	363.09	305.38	283.85	262.07
Minority Interest	-0.26	-0.26	-2.6	-1.56	-0.25	-0.25
Shareholders' Equity	369.67	368.11	360.48	303.82	283.6	261.81
Total Liabilities & Equity	725.86	730.23	656.18	617.61	612.3	531.69
Total Debt	186.71	183.43	162.77	195.57	182.98	170.32
Net Cash (Debt)	-142.26	-114.22	-72.51	-141.61	-121.91	-131.73
Net Cash Per Share	-0.50	-0.40	-0.32	-0.64	-0.60	-0.76
Filing Date Shares Outstanding	286.37	286.37	286.37	220.28	220.28	197.56
Total Common Shares Outstanding	286.37	286.37	286.37	220.28	220.28	197.56
Working Capital	-52.93	-48.14	-11.2	-24.99	-49.48	-42.51
Book Value Per Share	1.29	1.29	1.27	1.39	1.29	1.33
Tangible Book Value	285.49	283.93	278.65	220.89	199.23	177.63
Tangible Book Value Per Share	1.00	0.99	0.97	1.00	0.90	0.90
Land	-	53.86	53.86	53.86	53.86	53.86
Buildings	-	141.26	134.46	129.36	126.55	125.65
Machinery	-	455.41	437.87	414.02	399.43	749.15
Construction In Progress	-	69.92	11.53	2.79	2.52	13.63