Hua Yang Berhad Balance Sheet

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

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	13.12	14.62	12.27	10.71	9.82	60.87
Cash & Short-Term Investments	13.12	14.62	12.27	10.71	9.82	60.87
Cash Growth	-26.86%	19.19%	14.52%	9.02%	-83.86%	82.95%
Accounts Receivable	19.97	27.6	75.09	79.47	60.85	62.41
Other Receivables	0.44	3.51	3.88	2.33	2.66	5.29
Receivables	20.41	31.11	78.97	81.79	63.51	67.7
Inventory	90.47	79.86	95.14	91.9	105.63	117.24
Prepaid Expenses	0.06	0.17	0.65	1.28	1.22	1.25
Other Current Assets	1.93	9.89	9.61	24.01	19.28	13.56
Total Current Assets	125.99	135.65	196.63	209.69	199.47	260.62
Property, Plant & Equipment	15.11	12.07	6.06	8.51	10.94	13.62
Long-Term Investments	62.03	62.25	57.62	43.73	44.76	60.71
Goodwill	-	2.95	3.67	4.31	9.6	9.6
Other Intangible Assets	7.81	5.36	6.71	7.39	8.05	6.66
Long-Term Deferred Tax Assets	20.36	19.66	18.24	17.23	18.19	19.03
Other Long-Term Assets	633.29	591.28	570.63	589.78	592.93	602.51
Total Assets	864.58	829.21	859.56	880.64	883.93	972.74
Accounts Payable	55.26	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	32.28	15.4	21.6	29.94	25.12	22.72
Current Portion of Long-Term Debt	30.6	36.4	49.46	34.38	27.37	45.64
Current Portion of Leases	0.02	0.02	0.26	0.33	0.55	0.69
Current Income Taxes Payable	-	2.71	3.07	7.89	4.52	6.8
Current Unearned Revenue	0	6.08	-	-	-	3.52
Other Current Liabilities	-	10.65	7.75	14.51	6.85	11.03
Total Current Liabilities	118.16	132.36	181.71	177.67	162.51	215.46
Long-Term Debt	180.91	140.37	118.48	164.81	200.59	223.9
Long-Term Leases	0.03	0.03	0.04	0.19	0.12	0.38
Long-Term Deferred Tax Liabilities	29.76	30.14	31.07	32.46	33.88	34.85
Other Long-Term Liabilities	23.96	24.66	32.7	30.3	29.87	35.73
Total Liabilities	352.82	327.57	363.99	405.44	426.98	510.32
Common Stock	364.94	364.94	364.94	364.94	352	352
Retained Earnings	107.79	109.62	103.04	96.72	93.49	91.97
Comprehensive Income & Other	17.34	5.28	5.52	-8.68	-10.86	-3.96
Total Common Equity	490.06	479.83	473.5	452.97	434.63	440.01
Minority Interest	21.7	21.82	22.06	22.23	22.32	22.41
Shareholders' Equity	511.75	501.65	495.56	475.2	456.95	462.42
Total Liabilities & Equity	864.58	829.21	859.56	880.64	883.93	972.74
Total Debt	243.85	192.21	189.84	229.65	253.76	293.33
Net Cash (Debt)	-230.73	-177.6	-177.57	-218.94	-243.93	-232.46
Net Cash Per Share	-0.52	-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	7.82	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	482.25	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.