Handal Energy Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jun '22 Jun 30, 2022
Cash & Equivalents	0.44	0.1	1.07	0.54	0.36	1.16
Short-Term Investments	-	-	5.15	-	0.64	-
Cash & Short-Term Investments	0.44	0.1	6.22	0.54	1.01	1.16
Cash Growth	-18.92%	-98.41%	1053.51%	-46.43%	-12.88%	-0.63%
Accounts Receivable	14.42	12.5	14.55	20.22	5.36	10.84
Other Receivables	5.9	22.56	1.87	6.15	2.63	5.39
Receivables	20.32	35.07	16.42	26.37	7.98	16.23
Inventory	9.03	9.54	7.77	7.37	7.38	9.25
Prepaid Expenses	-	-	0.01	-	0.23	-
Other Current Assets	0.82	1.33	1.39	1.86	11.05	12.2
Total Current Assets	30.61	46.03	31.8	36.14	27.66	38.83
Property, Plant & Equipment	64.24	45.02	37.15	25.1	27.94	29.38
Long-Term Investments	4.5	4.5	4.5	-	-	-
Goodwill	-	-	18.3	-	35.26	-
Other Intangible Assets	4.05	18.3	-	35.26	-	35.26
Total Assets	103.39	113.85	91.75	96.49	90.86	103.47
Accounts Payable	5.04	4.17	7.34	21.34	25.09	24.98
Accrued Expenses	-	-	8.49	-	8.88	-
Short-Term Debt	11.45	13.71	13.95	4.59	11.04	16.89
Current Portion of Leases	0.27	0.93	1.1	0.7	0.63	1.49
Current Income Taxes Payable	0.15	0.15	0.15	0.18	0.25	0.18
Other Current Liabilities	67.88	68.3	35.86	26.52	10.12	10.92
Total Current Liabilities	84.79	87.25	66.88	53.33	56.01	54.45
Long-Term Leases	-	-	0.13	-	0.49	0.34
Long-Term Deferred Tax Liabilities	0.13	1.32	0.13	0.4	0.39	0.1
Total Liabilities	84.91	88.57	67.13	53.72	56.9	54.89
Common Stock	35.72	35.72	35.72	107.13	104.43	103.3
Retained Earnings	-55.99	-26.63	-34.93	-74.3	-77.5	-60.42
Treasury Stock	-0.07	-0.07	-0.07	-0.07	-0.07	-0.07
Comprehensive Income & Other	31.93	8.59	14.92	0.6	0.6	0.44
Total Common Equity	11.59	17.61	15.64	33.36	27.47	43.25
Minority Interest	6.89	7.67	8.98	-	-2.92	-4.07
Shareholders' Equity	18.48	25.28	24.62	42.77	33.96	48.59
Total Liabilities & Equity	103.39	113.85	91.75	96.49	90.86	103.47
Total Debt	11.72	14.65	15.17	5.29	12.16	18.71
Net Cash (Debt)	-11.28	-14.55	-8.95	-4.75	-11.16	-17.55
Net Cash Per Share	-0.03	-0.04	-0.03	-0.02	-0.05	-0.08
Filing Date Shares Outstanding	430.64	410.64	410.33	254.84	240.37	231.09
Total Common Shares Outstanding	430.64	410.64	410.33	254.84	240.37	231.09
Working Capital	-54.18	-41.22	-35.07	-17.19	-28.35	-15.62
Book Value Per Share	0.03	0.04	0.04	0.13	0.11	0.19
Tangible Book Value	7.54	-0.69	-2.66	-1.9	-7.79	7.99
Tangible Book Value Per Share	0.02	-0.00	-0.01	-0.01	-0.03	0.03
Land	-	-	11.77	-	4.77	-
Buildings	-	-	16.96	-	16.25	-
Machinery	-	-	44.19	-	35.66	-
Construction In Progress	-	-	4.77	-	7.01	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.