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	Sep '25 Sep 30, 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	0.58	0.1	1.07	0.54	0.36	1.16
Short-Term Investments	-	-	5.15	-	0.64	-
Cash & Short-Term Investments	0.58	0.1	6.22	0.54	1.01	1.16
Cash Growth	-41.96%	-98.41%	1053.51%	-46.43%	-12.88%	-0.63%
Accounts Receivable	11.58	12.5	14.55	20.22	5.36	10.84
Other Receivables	19.96	22.56	1.87	6.15	2.63	5.39
Receivables	31.54	35.07	16.42	26.37	7.98	16.23
Inventory	9.24	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	42.18	46.03	31.8	36.14	27.66	38.83
Property, Plant & Equipment	71.68	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	10.85	18.3	-	35.26	-	35.26
Total Assets	129.22	113.85	91.75	96.49	90.86	103.47
Accounts Payable	5.09	4.17	7.34	21.34	25.09	24.98
Accrued Expenses	-	-	8.49	-	8.88	-
Short-Term Debt	13.68	13.71	13.95	4.59	11.04	16.89
Current Portion of Leases	0.37	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	66.96	68.3	35.86	26.52	10.12	10.92
Total Current Liabilities	86.26	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	1.32	0.13	0.4	0.39	0.1
Total Liabilities	87.57	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	-35.97	-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	34.75	8.59	14.92	0.6	0.6	0.44
Total Common Equity	34.43	17.61	15.64	33.36	27.47	43.25
Minority Interest	7.22	7.67	8.98	-	-2.92	-4.07
Shareholders' Equity	41.65	25.28	24.62	42.77	33.96	48.59
Total Liabilities & Equity	129.22	113.85	91.75	96.49	90.86	103.47
Total Debt	14.05	14.65	15.17	5.29	12.16	18.71
Net Cash (Debt)	-13.47	-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	410.64	410.64	410.33	254.84	240.37	231.09
Total Common Shares Outstanding	410.64	410.64	410.33	254.84	240.37	231.09
Working Capital	-44.07	-41.22	-35.07	-17.19	-28.35	-15.62
Book Value Per Share	0.08	0.04	0.04	0.13	0.11	0.19
Tangible Book Value	23.58	-0.69	-2.66	-1.9	-7.79	7.99
Tangible Book Value Per Share	0.06	-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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.