Hua Yang Berhad (KLSE:HUAYANG)

Hua Yang Berhad Balance Sheet

Financials in millions MYR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	9.37	14.62	12.27	10.71	9.82	60.87
Cash & Short-Term Investments	9.37	14.62	12.27	10.71	9.82	60.87
Cash Growth	54.17%	19.19%	14.52%	9.02%	-83.86%	82.95%
Accounts Receivable	28.55	27.6	75.09	79.47	60.85	62.41
Other Receivables	-	3.51	3.88	2.33	2.66	5.29
Receivables	28.55	31.11	78.97	81.79	63.51	67.7
Inventory	83.6	79.86	95.14	91.9	105.63	117.24
Prepaid Expenses	0.14	0.17	0.65	1.28	1.22	1.25
Other Current Assets	2.95	9.89	9.61	24.01	19.28	13.56
Total Current Assets	124.61	135.65	196.63	209.69	199.47	260.62
Property, Plant & Equipment	15.4	12.07	6.06	8.51	10.94	13.62
Long-Term Investments	58.17	62.25	57.62	43.73	44.76	60.71
Goodwill	-	2.95	3.67	4.31	9.6	9.6
Other Intangible Assets	8.02	5.36	6.71	7.39	8.05	6.66
Long-Term Deferred Tax Assets	19.87	19.66	18.24	17.23	18.19	19.03
Other Long-Term Assets	621.91	591.28	570.63	589.78	592.93	602.51
Total Assets	847.99	829.21	859.56	880.64	883.93	972.74
Accounts Payable	62.53	49.11	86.28	77.98	73.84	97.44
Accrued Expenses	-	11.99	13.29	12.63	24.26	27.62
Short-Term Debt	16.13	15.4	21.6	29.94	25.12	22.72
Current Portion of Long-Term Debt	41.18	36.4	49.46	34.38	27.37	45.64
Current Portion of Leases	0.01	0.02	0.26	0.33	0.55	0.69
Current Income Taxes Payable	0.78	2.71	3.07	7.89	4.52	6.8
Current Unearned Revenue	1.67	6.08	-	-	-	3.52
Other Current Liabilities	-	10.65	7.75	14.51	6.85	11.03
Total Current Liabilities	122.3	132.36	181.71	177.67	162.51	215.46
Long-Term Debt	159.37	140.37	118.48	164.81	200.59	223.9
Long-Term Leases	0.04	0.03	0.04	0.19	0.12	0.38
Long-Term Deferred Tax Liabilities	30.04	30.14	31.07	32.46	33.88	34.85
Other Long-Term Liabilities	24.27	24.66	32.7	30.3	29.87	35.73
Total Liabilities	336.03	327.57	363.99	405.44	426.98	510.32
Common Stock	364.94	364.94	364.94	364.94	352	352
Retained Earnings	110.48	109.62	103.04	96.72	93.49	91.97
Comprehensive Income & Other	14.8	5.28	5.52	-8.68	-10.86	-3.96
Total Common Equity	490.21	479.83	473.5	452.97	434.63	440.01
Minority Interest	21.74	21.82	22.06	22.23	22.32	22.41
Shareholders' Equity	511.96	501.65	495.56	475.2	456.95	462.42
Total Liabilities & Equity	847.99	829.21	859.56	880.64	883.93	972.74
Total Debt	216.73	192.21	189.84	229.65	253.76	293.33
Net Cash (Debt)	-207.36	-177.6	-177.57	-218.94	-243.93	-232.46
Net Cash Per Share	-0.41	-0.35	-0.36	-0.56	-0.69	-0.66
Filing Date Shares Outstanding	440	440	440	440	352	352
Total Common Shares Outstanding	440	440	440	440	352	352
Working Capital	2.31	3.29	14.93	32.02	36.96	45.16
Book Value Per Share	1.11	1.09	1.07	1.02	1.22	1.25
Tangible Book Value	482.19	471.52	463.12	441.27	416.99	423.75
Tangible Book Value Per Share	1.10	1.07	1.04	0.99	1.17	1.20
Land	-	0.51	0.51	0.51	0.51	0.51
Buildings	-	12.37	12.17	12.17	12.17	12.17
Machinery	-	9.88	9.48	10.23	10.16	10.2
Construction In Progress	-	5.06	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.