Hengyuan Refining Company Berhad (KLSE: HENGYUAN)

KLSE: HENGYUAN Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	344.98	1,029	1,335	690.01	737.2	1,135
Trading Asset Securities	11.41	21.02	114.56	14.07	59.68	109.71
Cash & Short-Term Investments	356.39	1,050	1,449	704.07	796.87	1,245
Cash Growth	-17.28%	-27.59%	105.86%	-11.65%	-36.00%	375.76%
Accounts Receivable	887.25	765.33	719.42	1,028	513.45	713.86
Other Receivables	57.52	84.16	581.7	132.08	23.42	11.79
Receivables	944.78	849.49	1,301	1,160	536.87	725.65
Inventory	1,146	1,391	1,502	1,573	1,052	1,491
Prepaid Expenses	-	4.45	5.43	4.49	7.89	8.93
Other Current Assets	-	-	1.97	7.17	75.5	211.36
Total Current Assets	2,447	3,295	4,260	3,448	2,469	3,682
Property, Plant & Equipment	2,122	2,199	2,064	2,025	2,018	1,951
Other Intangible Assets	3.03	4.76	7.37	9.8	12.44	14.07
Long-Term Deferred Tax Assets	101.31	138.8	290.79	-	-	-
Other Long-Term Assets	-	-	-	0.02	-	5.09
Total Assets	4,673	5,638	6,622	5,483	4,499	5,652
Accounts Payable	1,902	1,542	1,440	1,220	811.07	737.98
Accrued Expenses	-	743.14	1,271	1,033	398.88	1,042
Short-Term Debt	99.09	-	-	-	-	-
Current Portion of Long-Term Debt	999.77	1,216	1,005	478.06	250.69	796.05
Current Portion of Leases	0.21	0.75	7.24	8	7.72	7.34
Current Unearned Revenue	-	-	1.57	4.63	-	-
Other Current Liabilities	9.69	228.11	802.87	161.99	166.53	293.69
Total Current Liabilities	3,011	3,731	4,528	2,906	1,635	2,877
Long-Term Debt	504.65	504.52	604.24	326.86	565	598.62
Long-Term Leases	-	0.16	0.87	8.11	15.8	23.42
Long-Term Deferred Tax Liabilities	-	-	-	100.79	114.84	141.22
Other Long-Term Liabilities	-	-	115.28	89.65	-	0.84
Total Liabilities	3,516	4,235	5,248	3,431	2,331	3,641
Common Stock	300	300	300	300	300	300
Retained Earnings	980.95	1,344	1,833	2,021	1,950	1,699
Comprehensive Income & Other	-123.09	-241.82	-759.16	-268.63	-81.55	12.4
Shareholders' Equity	1,158	1,403	1,374	2,052	2,168	2,011
Total Liabilities & Equity	4,673	5,638	6,622	5,483	4,499	5,652
Total Debt	1,604	1,722	1,617	821.02	839.21	1,425
Net Cash (Debt)	-1,247	-672.25	-167.66	-116.95	-42.34	-180.35
Net Cash Per Share	-4.16	-2.24	-0.56	-0.39	-0.14	-0.60
Filing Date Shares Outstanding	300	300	300	300	300	300
Total Common Shares Outstanding	300	300	300	300	300	300
Working Capital	-564.04	-435.77	-268.06	542.33	833.94	805.46
Book Value Per Share	3.86	4.68	4.58	6.84	7.23	6.70
Tangible Book Value	1,155	1,398	1,366	2,042	2,156	1,997
Tangible Book Value Per Share	3.85	4.66	4.55	6.81	7.19	6.66
Land	-	46.54	46.22	46.22	46.22	46.22
Buildings	-	99.79	99.79	99.79	99.79	99.79
Machinery	-	4,844	4,728	3,513	3,426	3,403
Construction In Progress	-	9.09	12.59	1,079	1,047	886.55

Source: S&P Capital IQ. Standard template. Financial Sources.