KLSE:HENGYUAN Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	905.76	679.1	1,029	1,335	690.01
Trading Asset Securities	-	-	21.02	114.56	14.07
Cash & Short-Term Investments	905.76	679.1	1,050	1,449	704.07
Cash Growth	33.38%	-35.30%	-27.59%	105.86%	-11.65%
Accounts Receivable	484.27	446.74	765.33	719.42	1,028
Other Receivables	25.66	26.36	84.16	581.7	132.08
Receivables	509.93	473.09	849.49	1,301	1,160
Inventory	833.77	399.99	1,391	1,502	1,573
Prepaid Expenses	-	5.77	4.45	5.43	4.49
Other Current Assets	41.67	2.03	-	1.97	7.17
Total Current Assets	2,291	1,560	3,295	4,260	3,448
Property, Plant & Equipment	1,999	2,107	2,199	2,064	2,025
Other Intangible Assets	1.36	2.67	4.76	7.37	9.8
Long-Term Deferred Tax Assets	11.31	105.59	138.8	290.79	-
Other Long-Term Assets	-	0.17	-	-	0.02
Total Assets	4,303	3,776	5,638	6,622	5,483
Accounts Payable	1,867	1,063	2,113	1,440	1,220
Accrued Expenses	-	91.96	172.21	1,271	1,033
Current Portion of Long-Term Debt	1,067	1,066	1,216	1,005	478.06
Current Portion of Leases	6.81	4.56	0.75	7.24	8
Current Unearned Revenue	-	-	-	1.57	4.63
Other Current Liabilities	16.77	26.25	228.11	802.87	161.99
Total Current Liabilities	2,958	2,252	3,731	4,528	2,906
Long-Term Debt	193.41	367.69	504.52	604.24	326.86
Long-Term Leases	5.19	3.46	0.16	0.87	8.11
Long-Term Deferred Tax Liabilities	-	-	-	-	100.79
Other Long-Term Liabilities	-	2.75	-	115.28	89.65
Total Liabilities	3,157	2,626	4,235	5,248	3,431
Common Stock	480.06	300	300	300	300
Retained Earnings	726.58	986.83	1,344	1,833	2,021
Comprehensive Income & Other	-59.99	-136.65	-241.82	-759.16	-268.63
Shareholders' Equity	1,147	1,150	1,403	1,374	2,052
Total Liabilities & Equity	4,303	3,776	5,638	6,622	5,483
Total Debt	1,273	1,442	1,722	1,617	821.02
Net Cash (Debt)	-366.9	-762.67	-672.25	-167.66	-116.95
Net Cash Per Share	-0.96	-2.54	-2.24	-0.56	-0.39
Filing Date Shares Outstanding	600	300	300	300	300
Total Common Shares Outstanding	600	300	300	300	300
Working Capital	-666.88	-691.65	-435.77	-268.06	542.33
Book Value Per Share	1.91	3.83	4.68	4.58	6.84
Tangible Book Value	1,145	1,148	1,398	1,366	2,042
Tangible Book Value Per Share	1.91	3.83	4.66	4.55	6.81
Land	-	46.54	46.54	46.22	46.22
Buildings	-	99.79	99.79	99.79	99.79
Machinery	-	4,873	4,844	4,728	3,513
Construction In Progress	-	28.92	9.09	12.59	1,079

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