KLSE:HENGYUAN Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	676.37	679.1	1,029	1,335	690.01	737.2
Trading Asset Securities	-	-	21.02	114.56	14.07	59.68
Cash & Short-Term Investments	676.37	679.1	1,050	1,449	704.07	796.87
Cash Growth	89.78%	-35.30%	-27.59%	105.86%	-11.65%	-36.00%
Accounts Receivable	704.9	446.74	765.33	719.42	1,028	513.45
Other Receivables	32.7	26.36	84.16	581.7	132.08	23.42
Receivables	737.59	473.09	849.49	1,301	1,160	536.87
Inventory	892.78	399.99	1,391	1,502	1,573	1,052
Prepaid Expenses	-	5.77	4.45	5.43	4.49	7.89
Other Current Assets	13.63	2.03	-	1.97	7.17	75.5
Total Current Assets	2,320	1,560	3,295	4,260	3,448	2,469
Property, Plant & Equipment	2,026	2,107	2,199	2,064	2,025	2,018
Other Intangible Assets	1.68	2.67	4.76	7.37	9.8	12.44
Long-Term Deferred Tax Assets	19.25	105.59	138.8	290.79	-	-
Other Long-Term Assets	0.51	0.17	-	-	0.02	-
Total Assets	4,367	3,776	5,638	6,622	5,483	4,499
Accounts Payable	2,048	1,063	2,113	1,440	1,220	811.07
Accrued Expenses	-	91.96	172.21	1,271	1,033	398.88
Short-Term Debt	59.36	-	-	-	-	-
Current Portion of Long-Term Debt	1,044	1,066	1,216	1,005	478.06	250.69
Current Portion of Leases	6.9	4.56	0.75	7.24	8	7.72
Current Unearned Revenue	-	-	-	1.57	4.63	-
Other Current Liabilities	65.88	26.25	228.11	802.87	161.99	166.53
Total Current Liabilities	3,224	2,252	3,731	4,528	2,906	1,635
Long-Term Debt	366.86	367.69	504.52	604.24	326.86	565
Long-Term Leases	-	3.46	0.16	0.87	8.11	15.8
Long-Term Deferred Tax Liabilities	-	-	-	-	100.79	114.84
Other Long-Term Liabilities	0.29	2.75	-	115.28	89.65	-
Total Liabilities	3,591	2,626	4,235	5,248	3,431	2,331
Common Stock	300	300	300	300	300	300
Retained Earnings	654.18	986.83	1,344	1,833	2,021	1,950
Comprehensive Income & Other	-177.89	-136.65	-241.82	-759.16	-268.63	-81.55
Shareholders' Equity	776.3	1,150	1,403	1,374	2,052	2,168
Total Liabilities & Equity	4,367	3,776	5,638	6,622	5,483	4,499
Total Debt	1,477	1,442	1,722	1,617	821.02	839.21
Net Cash (Debt)	-800.3	-762.67	-672.25	-167.66	-116.95	-42.34
Net Cash Per Share	-2.48	-2.54	-2.24	-0.56	-0.39	-0.14
Filing Date Shares Outstanding	300	300	300	300	300	300
Total Common Shares Outstanding	300	300	300	300	300	300
Working Capital	-903.58	-691.65	-435.77	-268.06	542.33	833.94
Book Value Per Share	2.59	3.83	4.68	4.58	6.84	7.23
Tangible Book Value	774.62	1,148	1,398	1,366	2,042	2,156
Tangible Book Value Per Share	2.58	3.83	4.66	4.55	6.81	7.19
Land	-	46.54	46.54	46.22	46.22	46.22
Buildings	-	99.79	99.79	99.79	99.79	99.79
Machinery	-	4,873	4,844	4,728	3,513	3,426
Construction In Progress	-	28.92	9.09	12.59	1,079	1,047

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.