KLSE:ESCERAM Balance Sheet

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

Millions MYR. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	91.97	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	91.97	76.71	85.21	51.12	61.12	75.66
Cash Growth	29.90%	-9.98%	66.67%	-16.35%	-19.22%	271.27%
Accounts Receivable	131.2	121.21	95.93	100.06	18.02	8.82
Other Receivables	0.08	11.7	11.2	11.12	11.06	1.29
Receivables	131.28	132.91	107.13	111.18	29.08	10.11
Inventory	11.41	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	234.66	220.63	201.6	172.74	105.31	100.05
Property, Plant & Equipment	99.18	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	7.98	8.07	8.26	8.53	-	-
Total Assets	353.49	342.46	321.89	299.08	153.15	136.24
Accounts Payable	99.24	91.96	78.01	73.71	2.55	1.79
Short-Term Debt	-	-	0.4	0.4	-	-
Current Portion of Long-Term Debt	1.78	-	0.06	2.03	0.01	0.01
Current Portion of Leases	5.4	6.29	4.34	2.38	0.15	0.11
Current Income Taxes Payable	3.21	0.55	0.04	1.1	0	0.2
Current Unearned Revenue	4.09	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	113.73	110.8	105.05	107.62	18.97	51.24
Long-Term Debt	17.31	12.02	15.19	21.03	0.2	0.21
Long-Term Leases	8.25	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	145.51	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	115.52	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	207.99	197.03	185.22	161.06	132.14	83.37
Minority Interest	-	0	-	-	-	-
Shareholders' Equity	207.99	197.03	185.22	161.06	132.14	83.37
Total Liabilities & Equity	353.49	342.46	321.89	299.08	153.15	136.24
Total Debt	32.74	34.71	32.11	28.94	0.54	0.56
Net Cash (Debt)	59.23	42	53.1	22.19	60.58	75.11
Net Cash Growth	46.95%	-20.91%	139.35%	-63.38%	-19.34%	278.90%
Net Cash Per Share	0.09	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	120.92	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	196.31	185.35	173.43	148.87	131.94	83.09
Tangible Book Value Per Share	0.28	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.