ES Ceramics Technology Berhad (KLSE:ESCERAM)

KLSE:ESCERAM Balance Sheet

Financials in millions MYR. Fiscal year is June - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov 30, 2025	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	78.74	76.54	85.01	50.95	60.94	75.46
Short-Term Investments	-	0.17	0.2	0.18	0.18	0.2
Cash & Short-Term Investments	78.74	76.71	85.21	51.12	61.12	75.66
Cash Growth	3.75%	-9.98%	66.67%	-16.35%	-19.22%	271.27%
Accounts Receivable	115.12	121.21	95.93	100.06	18.02	8.82
Other Receivables	3.65	11.7	11.2	11.12	11.06	1.29
Receivables	118.78	132.91	107.13	111.18	29.08	10.11
Inventory	11.2	10.54	8.92	9.74	9.37	5.82
Prepaid Expenses	-	0.48	0.35	0.55	0.04	0.03
Other Current Assets	-	-	-	0.15	5.7	8.43
Total Current Assets	208.72	220.63	201.6	172.74	105.31	100.05
Property, Plant & Equipment	100.03	102.08	100.24	105.63	47.64	33.79
Long-Term Investments	-	-	-	-	-	2.12
Goodwill	11.67	11.67	11.67	11.67	-	-
Other Intangible Assets	0	0.01	0.11	0.51	0.21	0.28
Other Long-Term Assets	8.01	8.07	8.26	8.53	-	-
Total Assets	328.44	342.46	321.89	299.08	153.15	136.24
Accounts Payable	79.62	91.96	78.01	73.71	2.55	1.79
Short-Term Debt	-	-	0.4	0.4	-	-
Current Portion of Long-Term Debt	1.56	-	0.06	2.03	0.01	0.01
Current Portion of Leases	4.73	6.29	4.34	2.38	0.15	0.11
Current Income Taxes Payable	2.55	0.55	0.04	1.1	0	0.2
Current Unearned Revenue	4.28	5.2	5.39	5.5	8.44	43.84
Other Current Liabilities	-	6.79	16.82	22.5	7.81	5.28
Total Current Liabilities	92.74	110.8	105.05	107.62	18.97	51.24
Long-Term Debt	17.96	12.02	15.19	21.03	0.2	0.21
Long-Term Leases	8.81	16.4	12.13	3.1	0.18	0.22
Pension & Post-Retirement Benefits	0.05	0.05	0.04	0.03	0.03	0.03
Long-Term Deferred Tax Liabilities	5.89	5.89	4.05	6.08	1.63	1.17
Other Long-Term Liabilities	0.28	0.27	0.22	0.16	-	-
Total Liabilities	125.72	145.43	136.67	138.03	21.01	52.86
Common Stock	85.64	85.64	80.16	51.72	46.11	45.76
Retained Earnings	110.26	104.78	98.34	101.11	78.29	29.68
Comprehensive Income & Other	6.83	6.61	6.72	8.23	7.74	7.93
Total Common Equity	202.72	197.03	185.22	161.06	132.14	83.37
Minority Interest	-	0	-	-	-	-
Shareholders' Equity	202.72	197.03	185.22	161.06	132.14	83.37
Total Liabilities & Equity	328.44	342.46	321.89	299.08	153.15	136.24
Total Debt	33.05	34.71	32.11	28.94	0.54	0.56
Net Cash (Debt)	45.69	42	53.1	22.19	60.58	75.11
Net Cash Growth	4.22%	-20.91%	139.35%	-63.38%	-19.34%	278.90%
Net Cash Per Share	0.07	0.06	0.08	0.04	0.09	0.12
Filing Date Shares Outstanding	707.11	707.11	672.74	541.17	529.2	504.54
Total Common Shares Outstanding	707.11	707.11	671.39	529.2	505.54	503.79
Working Capital	115.97	109.83	96.56	65.12	86.34	48.81
Book Value Per Share	0.29	0.28	0.28	0.30	0.26	0.17
Tangible Book Value	191.04	185.35	173.43	148.87	131.94	83.09
Tangible Book Value Per Share	0.27	0.26	0.26	0.28	0.26	0.16
Land	-	19.46	19.44	19.48	1.16	1.2
Buildings	-	23.8	23.78	26.2	13.09	13.35
Machinery	-	96.48	91.74	90.36	42.12	39.06
Construction In Progress	-	-	-	-	14.66	1.75

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