Hua Yang Berhad (KLSE:HUAYANG)

Hua Yang Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	17.94	12.27	10.71	9.82	60.87	33.27
Cash & Short-Term Investments	17.94	12.27	10.71	9.82	60.87	33.27
Cash Growth	-4.09%	14.52%	9.02%	-83.86%	82.95%	100.59%
Accounts Receivable	83	75.09	79.47	60.85	62.41	101.16
Other Receivables	-	3.88	2.33	2.66	5.29	7.5
Receivables	83	78.97	81.79	63.51	67.7	108.66
Inventory	81.64	95.14	91.9	105.63	117.24	325.84
Prepaid Expenses	0.78	0.65	1.28	1.22	1.25	0.57
Other Current Assets	4.69	9.61	24.01	19.28	13.56	14.06
Total Current Assets	188.04	196.63	209.69	199.47	260.62	482.4
Property, Plant & Equipment	5.42	6.06	8.51	10.94	13.62	15.29
Long-Term Investments	66.12	57.62	43.73	44.76	60.71	74.6
Goodwill	-	3.67	4.31	9.6	9.6	9.6
Other Intangible Assets	9.87	6.71	7.39	8.05	6.66	7.19
Long-Term Accounts Receivable	-	-	-	-	-	0.39
Long-Term Deferred Tax Assets	20.21	18.24	17.23	18.19	19.03	19.75
Other Long-Term Assets	581.77	570.63	589.78	592.93	602.51	460.12
Total Assets	871.42	859.56	880.64	883.93	972.74	1,069
Accounts Payable	80.57	86.28	77.98	73.84	97.44	117.81
Accrued Expenses	-	13.29	12.63	24.26	27.62	15.58
Short-Term Debt	33.57	21.6	29.94	25.12	22.72	26.04
Current Portion of Long-Term Debt	46.81	49.46	34.38	27.37	45.64	126.86
Current Portion of Leases	0.02	0.26	0.33	0.55	0.69	0.66
Current Income Taxes Payable	4.17	3.07	7.89	4.52	6.8	7.19
Current Unearned Revenue	-	-	-	-	3.52	21.77
Other Current Liabilities	-	7.75	14.51	6.85	11.03	6.4
Total Current Liabilities	165.15	181.71	177.67	162.51	215.46	322.31
Long-Term Debt	142.53	118.48	164.81	200.59	223.9	166.62
Long-Term Leases	0.01	0.04	0.19	0.12	0.38	0.13
Long-Term Deferred Tax Liabilities	30.59	31.07	32.46	33.88	34.85	35.27
Other Long-Term Liabilities	31.14	32.7	30.3	29.87	35.73	34.1
Total Liabilities	369.42	363.99	405.44	426.98	510.32	558.42
Common Stock	364.94	364.94	364.94	352	352	352
Retained Earnings	108.86	103.04	96.72	93.49	91.97	144.36
Comprehensive Income & Other	6.31	5.52	-8.68	-10.86	-3.96	-7.96
Total Common Equity	480.11	473.5	452.97	434.63	440.01	488.41
Minority Interest	21.89	22.06	22.23	22.32	22.41	22.5
Shareholders' Equity	502	495.56	475.2	456.95	462.42	510.91
Total Liabilities & Equity	871.42	859.56	880.64	883.93	972.74	1,069
Total Debt	222.95	189.84	229.65	253.76	293.33	320.31
Net Cash (Debt)	-205.01	-177.57	-218.94	-243.93	-232.46	-287.04
Net Cash Per Share	-0.42	-0.36	-0.56	-0.69	-0.66	-0.82
Filing Date Shares Outstanding	440	440	440	352	352	352
Total Common Shares Outstanding	440	440	440	352	352	352
Working Capital	22.89	14.93	32.02	36.96	45.16	160.09
Book Value Per Share	1.09	1.07	1.02	1.22	1.25	1.39
Tangible Book Value	470.23	463.12	441.27	416.99	423.75	471.63
Tangible Book Value Per Share	1.07	1.04	0.99	1.17	1.20	1.34
Land	-	0.51	0.51	0.51	0.51	0.51
Buildings	-	12.17	12.17	12.17	12.17	12.17
Machinery	-	9.48	10.23	10.16	10.2	9.9

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