Hua Yang Berhad (KLSE:HUAYANG)

Hua Yang Berhad Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	14.62	12.27	10.71	9.82	60.87
Cash & Short-Term Investments	14.62	12.27	10.71	9.82	60.87
Cash Growth	19.19%	14.52%	9.02%	-83.86%	82.95%
Accounts Receivable	35.65	75.09	79.47	60.85	62.41
Other Receivables	-	3.88	2.33	2.66	5.29
Receivables	35.65	78.97	81.79	63.51	67.7
Inventory	79.87	95.14	91.9	105.63	117.24
Prepaid Expenses	0.27	0.65	1.28	1.22	1.25
Other Current Assets	4.55	9.61	24.01	19.28	13.56
Total Current Assets	134.96	196.63	209.69	199.47	260.62
Property, Plant & Equipment	12.07	6.06	8.51	10.94	13.62
Long-Term Investments	64.09	57.62	43.73	44.76	60.71
Goodwill	8.31	3.67	4.31	9.6	9.6
Other Intangible Assets	-	6.71	7.39	8.05	6.66
Long-Term Deferred Tax Assets	19.66	18.24	17.23	18.19	19.03
Other Long-Term Assets	589.33	570.63	589.78	592.93	602.51
Total Assets	828.42	859.56	880.64	883.93	972.74
Accounts Payable	71.23	86.28	77.98	73.84	97.44
Accrued Expenses	-	13.29	12.63	24.26	27.62
Short-Term Debt	21.6	21.6	29.94	25.12	22.72
Current Portion of Long-Term Debt	28.73	49.46	34.38	27.37	45.64
Current Portion of Leases	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	6.08	-	-	-	3.52
Other Current Liabilities	-	7.75	14.51	6.85	11.03
Total Current Liabilities	130.37	181.71	177.67	162.51	215.46
Long-Term Debt	141.66	118.48	164.81	200.59	223.9
Long-Term Leases	0.02	0.04	0.19	0.12	0.38
Long-Term Deferred Tax Liabilities	30.14	31.07	32.46	33.88	34.85
Other Long-Term Liabilities	24.57	32.7	30.3	29.87	35.73
Total Liabilities	326.77	363.99	405.44	426.98	510.32
Common Stock	364.94	364.94	364.94	352	352
Retained Earnings	109.62	103.04	96.72	93.49	91.97
Comprehensive Income & Other	5.28	5.52	-8.68	-10.86	-3.96
Total Common Equity	479.83	473.5	452.97	434.63	440.01
Minority Interest	21.82	22.06	22.23	22.32	22.41
Shareholders' Equity	501.65	495.56	475.2	456.95	462.42
Total Liabilities & Equity	828.42	859.56	880.64	883.93	972.74
Total Debt	192.03	189.84	229.65	253.76	293.33
Net Cash (Debt)	-177.41	-177.57	-218.94	-243.93	-232.46
Net Cash Per Share	-0.40	-0.36	-0.56	-0.69	-0.66
Filing Date Shares Outstanding	440	440	440	352	352
Total Common Shares Outstanding	440	440	440	352	352
Working Capital	4.59	14.93	32.02	36.96	45.16
Book Value Per Share	1.09	1.07	1.02	1.22	1.25
Tangible Book Value	471.52	463.12	441.27	416.99	423.75
Tangible Book Value Per Share	1.07	1.04	0.99	1.17	1.20
Land	-	0.51	0.51	0.51	0.51
Buildings	-	12.17	12.17	12.17	12.17
Machinery	-	9.48	10.23	10.16	10.2

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