Hua Yang Berhad (KLSE:HUAYANG)

H&E Equipment Services 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	13.42	14.62	12.27	10.71	9.82	60.87
Cash & Short-Term Investments	13.42	14.62	12.27	10.71	9.82	60.87
Cash Growth	36.55%	19.19%	14.52%	9.02%	-83.86%	82.95%
Accounts Receivable	42.19	35.65	75.09	79.47	60.85	62.41
Other Receivables	-	-	3.88	2.33	2.66	5.29
Receivables	42.19	35.65	78.97	81.79	63.51	67.7
Inventory	76.38	79.87	95.14	91.9	105.63	117.24
Prepaid Expenses	0.2	0.27	0.65	1.28	1.22	1.25
Other Current Assets	3.91	4.55	9.61	24.01	19.28	13.56
Total Current Assets	136.1	134.96	196.63	209.69	199.47	260.62
Property, Plant & Equipment	13.23	12.07	6.06	8.51	10.94	13.62
Long-Term Investments	59.46	64.09	57.62	43.73	44.76	60.71
Goodwill	8.14	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	19.85	19.66	18.24	17.23	18.19	19.03
Other Long-Term Assets	601.62	589.33	570.63	589.78	592.93	602.51
Total Assets	838.39	828.42	859.56	880.64	883.93	972.74
Accounts Payable	59.89	71.23	86.28	77.98	73.84	97.44
Accrued Expenses	-	-	13.29	12.63	24.26	27.62
Short-Term Debt	29.71	21.6	21.6	29.94	25.12	22.72
Current Portion of Long-Term Debt	42.87	28.73	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	1.09	2.71	3.07	7.89	4.52	6.8
Current Unearned Revenue	2.04	6.08	-	-	-	3.52
Other Current Liabilities	0	-	7.75	14.51	6.85	11.03
Total Current Liabilities	135.61	130.37	181.71	177.67	162.51	215.46
Long-Term Debt	149.62	141.66	118.48	164.81	200.59	223.9
Long-Term Leases	0.02	0.02	0.04	0.19	0.12	0.38
Long-Term Deferred Tax Liabilities	30.07	30.14	31.07	32.46	33.88	34.85
Other Long-Term Liabilities	25.38	24.57	32.7	30.3	29.87	35.73
Total Liabilities	340.71	326.77	363.99	405.44	426.98	510.32
Common Stock	364.94	364.94	364.94	364.94	352	352
Retained Earnings	110.33	109.62	103.04	96.72	93.49	91.97
Comprehensive Income & Other	0.65	5.28	5.52	-8.68	-10.86	-3.96
Total Common Equity	475.91	479.83	473.5	452.97	434.63	440.01
Minority Interest	21.77	21.82	22.06	22.23	22.32	22.41
Shareholders' Equity	497.69	501.65	495.56	475.2	456.95	462.42
Total Liabilities & Equity	838.39	828.42	859.56	880.64	883.93	972.74
Total Debt	222.23	192.03	189.84	229.65	253.76	293.33
Net Cash (Debt)	-208.81	-177.41	-177.57	-218.94	-243.93	-232.46
Net Cash Per Share	-0.47	-0.40	-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	0.48	4.59	14.93	32.02	36.96	45.16
Book Value Per Share	1.08	1.09	1.07	1.02	1.22	1.25
Tangible Book Value	467.77	471.52	463.12	441.27	416.99	423.75
Tangible Book Value Per Share	1.06	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.