Handal Energy Berhad (KLSE:HANDAL)

Handal Energy Berhad Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Jun 30, 2025	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Cash & Equivalents	0.1	1.07	0.54	0.36	1.16
Short-Term Investments	-	5.15	-	0.64	-
Cash & Short-Term Investments	0.1	6.22	0.54	1.01	1.16
Cash Growth	-98.41%	1053.51%	-46.43%	-12.88%	-0.63%
Accounts Receivable	12.5	14.55	20.22	5.36	10.84
Other Receivables	22.56	1.87	6.15	2.63	5.39
Receivables	35.07	16.42	26.37	7.98	16.23
Inventory	9.54	7.77	7.37	7.38	9.25
Prepaid Expenses	-	0.01	-	0.23	-
Other Current Assets	1.33	1.39	1.86	11.05	12.2
Total Current Assets	46.03	31.8	36.14	27.66	38.83
Property, Plant & Equipment	45.02	37.15	25.1	27.94	29.38
Long-Term Investments	4.5	4.5	-	-	-
Goodwill	-	18.3	-	35.26	-
Other Intangible Assets	18.3	-	35.26	-	35.26
Total Assets	113.85	91.75	96.49	90.86	103.47
Accounts Payable	4.17	7.34	21.34	25.09	24.98
Accrued Expenses	-	8.49	-	8.88	-
Short-Term Debt	13.71	13.95	4.59	11.04	16.89
Current Portion of Leases	0.93	1.1	0.7	0.63	1.49
Current Income Taxes Payable	0.15	0.15	0.18	0.25	0.18
Other Current Liabilities	68.3	35.86	26.52	10.12	10.92
Total Current Liabilities	87.25	66.88	53.33	56.01	54.45
Long-Term Leases	-	0.13	-	0.49	0.34
Long-Term Deferred Tax Liabilities	1.32	0.13	0.4	0.39	0.1
Total Liabilities	88.57	67.13	53.72	56.9	54.89
Common Stock	35.72	35.72	107.13	104.43	103.3
Retained Earnings	-26.63	-34.93	-74.3	-77.5	-60.42
Treasury Stock	-0.07	-0.07	-0.07	-0.07	-0.07
Comprehensive Income & Other	8.59	14.92	0.6	0.6	0.44
Total Common Equity	17.61	15.64	33.36	27.47	43.25
Minority Interest	7.67	8.98	-	-2.92	-4.07
Shareholders' Equity	25.28	24.62	42.77	33.96	48.59
Total Liabilities & Equity	113.85	91.75	96.49	90.86	103.47
Total Debt	14.65	15.17	5.29	12.16	18.71
Net Cash (Debt)	-14.55	-8.95	-4.75	-11.16	-17.55
Net Cash Per Share	-0.04	-0.03	-0.02	-0.05	-0.08
Filing Date Shares Outstanding	410.64	410.33	254.84	229.76	231.09
Total Common Shares Outstanding	410.64	410.33	254.84	229.76	231.09
Working Capital	-41.22	-35.07	-17.19	-28.35	-15.62
Book Value Per Share	0.04	0.04	0.13	0.12	0.19
Tangible Book Value	-0.69	-2.66	-1.9	-7.79	7.99
Tangible Book Value Per Share	-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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.