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 2025	FY 2024	FY 2023	FY 2022	FY 2021
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	Dec '21 Dec 31, 2021
Cash & Equivalents	27.62	26.11	14.87	19.96	30.36	31.51
Short-Term Investments	-	1.69	1.68	1.3	0.99	1
Trading Asset Securities	-	-	-	0.16	0.49	0.27
Cash & Short-Term Investments	27.62	27.8	16.55	21.43	31.85	32.78
Cash Growth	78.55%	67.97%	-22.78%	-32.71%	-2.82%	-36.17%
Accounts Receivable	261.05	235.78	209.35	165.56	186.69	151.18
Other Receivables	1.95	7.38	5.23	5.81	5.47	2.16
Receivables	263	243.16	214.58	171.37	192.16	153.34
Prepaid Expenses	14.73	15.1	11.44	6.64	3.76	2.65
Total Current Assets	305.35	286.06	242.57	199.45	227.77	188.76
Property, Plant & Equipment	6.27	7.12	9.87	9.85	7.22	10.01
Long-Term Investments	7.85	7.86	1.61	2.6	2.42	2.69
Goodwill	162.68	162.68	162.68	162.68	162.68	162.68
Other Intangible Assets	1.04	0.97	1.03	1.16	0.59	2.07
Long-Term Deferred Tax Assets	0.19	0.2	0.34	0.49	3	1.65
Other Long-Term Assets	-	0.02	0.03	-	0.02	-
Total Assets	483.37	464.9	418.13	376.23	403.7	367.86
Accounts Payable	59.38	16.99	13.98	9.12	9.24	2.29
Accrued Expenses	-	18.33	36.1	39.48	59.46	55.97
Short-Term Debt	77.34	90.68	49.92	33.27	31.53	6.49
Current Portion of Long-Term Debt	0.04	0.05	-	13.48	13.84	13.29
Current Portion of Leases	2.97	3.66	3.21	2.73	3.67	3.08
Current Income Taxes Payable	0.18	-	3.28	2.88	3.47	-
Current Unearned Revenue	28.43	18.92	11.98	8.42	16.56	12.35
Other Current Liabilities	4.4	9.33	4.47	3.31	8.39	2.79
Total Current Liabilities	172.73	157.96	122.93	112.69	146.15	96.25
Long-Term Debt	0.18	0.18	-	-	13.65	32.55
Long-Term Leases	1.04	0.86	3.48	4.42	0.9	3.55
Pension & Post-Retirement Benefits	0.06	-	-	0.01	-	0.02
Long-Term Deferred Tax Liabilities	8.38	8.38	-	-	-	0.38
Other Long-Term Liabilities	-	-	-	-	-	7.19
Total Liabilities	182.39	167.38	126.42	117.11	160.7	139.95
Common Stock	268.44	268.44	268.44	254.56	254.29	254.29
Retained Earnings	33.07	29.32	23.31	4.35	-40.66	-55.8
Comprehensive Income & Other	-0.05	0.01	0.15	0.21	29.37	29.42
Total Common Equity	301.45	297.77	291.89	259.12	243	227.91
Minority Interest	-0.48	-0.25	-0.18	-0.01	-	-
Shareholders' Equity	300.98	297.52	291.71	259.11	243	227.91
Total Liabilities & Equity	483.37	464.9	418.13	376.23	403.7	367.86
Total Debt	81.57	95.43	56.62	53.89	63.57	58.96
Net Cash (Debt)	-53.95	-67.63	-40.07	-32.46	-31.72	-26.18
Net Cash Per Share	-0.11	-0.13	-0.08	-0.07	-0.06	-0.05
Filing Date Shares Outstanding	508.48	508.48	508.48	508.48	495.98	495.86
Total Common Shares Outstanding	508.48	508.48	508.48	495.98	495.86	495.86
Working Capital	132.62	128.09	119.63	86.76	81.62	92.51
Book Value Per Share	0.59	0.59	0.57	0.52	0.49	0.46
Tangible Book Value	137.74	134.12	128.18	95.28	79.73	63.17
Tangible Book Value Per Share	0.27	0.26	0.25	0.19	0.16	0.13
Machinery	-	11.62	10.89	9.6	8.97	8.4
Order Backlog	-	-	-	1,480	1,442	516.7