HSS Holdings Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	9.39	10.73	13.5	8.04	6.74
Short-Term Investments	2.39	3.63	0.5	0.51	0.29
Cash & Short-Term Investments	11.78	14.36	14	8.55	7.03
Cash Growth	67.73%	2.56%	63.70%	21.75%	-
Accounts Receivable	47.12	34.45	41.63	34.67	32.31
Other Receivables	0.09	0.11	0.21	0.5	0.42
Receivables	47.22	34.56	41.84	35.17	32.73
Inventory	7.73	13.52	7.73	6	3.35
Prepaid Expenses	-	2.43	0.78	0.75	0.42
Other Current Assets	-	1.6	0.84	0.45	0.56
Total Current Assets	66.73	66.46	65.18	50.92	44.09
Property, Plant & Equipment	43.43	44.08	46.54	42.32	19.27
Long-Term Investments	0.54	0.54	0.58	0.56	0.54
Other Intangible Assets	0.04	0.04	0.04	0.04	0.04
Other Long-Term Assets	2.21	2.21	2.52	0.62	-
Total Assets	112.95	113.33	114.86	94.45	63.93
Accounts Payable	26.03	31.14	34.13	23.04	23.98
Accrued Expenses	-	2.83	2.4	0.98	0.75
Short-Term Debt	-	17.76	15.71	21.04	10.09
Current Portion of Long-Term Debt	26.42	1.86	2.24	1.48	1.18
Current Portion of Leases	0.35	2.15	2.07	1.92	1.69
Current Income Taxes Payable	1.56	0.75	0.9	0.2	0.71
Current Unearned Revenue	-	0.13	0.2	0.25	0.3
Other Current Liabilities	-	1.28	5.73	7.24	0.61
Total Current Liabilities	54.35	57.89	63.38	56.15	39.3
Long-Term Debt	18.3	15.33	20.38	19.54	8.57
Long-Term Leases	0.05	3.97	4.98	3.88	1.7
Long-Term Deferred Tax Liabilities	0.57	0.57	0.25	0.25	0.23
Total Liabilities	73.28	77.75	88.99	79.82	49.79
Common Stock	25.17	25.17	1.62	1.37	1.34
Retained Earnings	27.29	23.19	15.06	13.26	12.8
Comprehensive Income & Other	-12.79	-12.79	9.18	-	-
Shareholders' Equity	39.67	35.57	25.86	14.63	14.14
Total Liabilities & Equity	112.95	113.33	114.86	94.45	63.93
Total Debt	45.12	41.07	45.38	47.86	23.22
Net Cash (Debt)	-33.34	-26.71	-31.38	-39.31	-16.19
Net Cash Per Share	-0.07	-0.05	-0.06	-0.08	-0.03
Filing Date Shares Outstanding	499.88	425	425	425	425
Total Common Shares Outstanding	499.88	425	1.62	425	425
Working Capital	12.38	8.58	1.8	-5.23	4.78
Book Value Per Share	0.08	0.08	15.96	0.03	0.03
Tangible Book Value	39.64	35.54	25.83	14.6	14.1
Tangible Book Value Per Share	0.08	0.08	15.94	0.03	0.03
Land	-	12.06	13.95	14.59	6.83
Buildings	-	11.63	12.77	11.74	3.46
Machinery	-	24.55	21.27	15.78	9.48
Construction In Progress	-	-	1.61	1.61	1.12