HSS Engineers Berhad 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	20.11	14.87	19.96	30.36	31.51	50.38
Short-Term Investments	-	1.68	1.3	0.99	1	0.97
Trading Asset Securities	-	-	0.16	0.49	0.27	-
Cash & Short-Term Investments	20.11	16.55	21.43	31.85	32.78	51.35
Cash Growth	56.25%	-22.78%	-32.71%	-2.82%	-36.17%	0.65%
Accounts Receivable	262.5	209.35	165.56	186.69	151.18	127.43
Other Receivables	1.31	5.23	5.81	5.47	2.16	1.59
Receivables	263.82	214.58	171.37	192.16	153.34	129.02
Prepaid Expenses	14.81	11.44	6.64	3.76	2.65	2.1
Total Current Assets	298.74	242.57	199.45	227.77	188.76	182.47
Property, Plant & Equipment	8.03	9.87	9.85	7.22	10.01	10.75
Long-Term Investments	4.56	1.41	2.6	2.42	2.69	2.33
Goodwill	162.68	162.68	162.68	162.68	162.68	162.68
Other Intangible Assets	1.04	1.03	1.16	0.59	2.07	5.43
Long-Term Deferred Tax Assets	0.46	0.34	0.49	3	1.65	0.9
Other Long-Term Assets	-	0.23	-	0.02	-	-
Total Assets	475.51	418.13	376.23	403.7	367.86	364.57
Accounts Payable	75.69	13.98	9.12	9.24	2.29	2.52
Accrued Expenses	-	36.1	39.48	59.46	55.97	36.36
Short-Term Debt	72.84	49.92	33.27	31.53	6.49	13.58
Current Portion of Long-Term Debt	-	-	13.48	13.84	13.29	12.25
Current Portion of Leases	1.79	3.21	2.73	3.67	3.08	2.35
Current Income Taxes Payable	0.71	3.28	2.88	3.47	-	0.82
Current Unearned Revenue	19.39	11.98	8.42	16.56	12.35	8.7
Other Current Liabilities	4.45	4.47	3.31	8.39	2.79	2.47
Total Current Liabilities	174.88	122.93	112.69	146.15	96.25	79.06
Long-Term Debt	-	-	-	13.65	32.55	45.83
Long-Term Leases	3.05	3.48	4.42	0.9	3.55	4.66
Pension & Post-Retirement Benefits	0.07	-	0.01	-	0.02	0.05
Long-Term Deferred Tax Liabilities	-	-	-	-	0.38	1.22
Other Long-Term Liabilities	-	-	-	-	7.19	8.87
Total Liabilities	178	126.42	117.11	160.7	139.95	139.69
Common Stock	268.44	268.44	254.56	254.29	254.29	254.29
Retained Earnings	29.36	23.31	4.35	-40.66	-55.8	-58.81
Comprehensive Income & Other	0.05	0.15	0.21	29.37	29.42	29.4
Total Common Equity	297.85	291.89	259.12	243	227.91	224.88
Minority Interest	-0.34	-0.18	-0.01	-	-	-
Shareholders' Equity	297.51	291.71	259.11	243	227.91	224.88
Total Liabilities & Equity	475.51	418.13	376.23	403.7	367.86	364.57
Total Debt	77.68	56.62	53.89	63.57	58.96	78.68
Net Cash (Debt)	-57.57	-40.07	-32.46	-31.72	-26.18	-27.33
Net Cash Per Share	-0.11	-0.08	-0.07	-0.06	-0.05	-0.06
Filing Date Shares Outstanding	508.48	508.48	508.48	495.98	495.86	495.86
Total Common Shares Outstanding	508.48	508.48	495.98	495.86	495.86	495.86
Working Capital	123.86	119.63	86.76	81.62	92.51	103.41
Book Value Per Share	0.59	0.57	0.52	0.49	0.46	0.45
Tangible Book Value	134.13	128.18	95.28	79.73	63.17	56.77
Tangible Book Value Per Share	0.26	0.25	0.19	0.16	0.13	0.11
Machinery	-	10.89	9.6	8.97	8.4	7.61
Order Backlog	-	2,092	1,480	1,442	516.7	443.4

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