Hup Seng Industries Berhad (KLSE:HUPSENG)

KLSE:HUPSENG Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	71.63	83.11	90.51	62.44	66.69	82.55
Short-Term Investments	-	0.23	0.29	0.23	0.35	0.16
Cash & Short-Term Investments	71.63	83.34	90.8	62.67	67.05	82.72
Cash Growth	-12.89%	-8.21%	44.88%	-6.53%	-18.94%	-3.48%
Accounts Receivable	33.3	43.64	36.72	39.85	30.79	31.74
Other Receivables	0.46	0.17	0.25	0.09	0.47	0.13
Receivables	33.76	43.81	36.97	39.94	31.26	31.87
Inventory	33.17	31.89	30.13	29.94	28.21	29.74
Prepaid Expenses	0.87	0.65	0.55	0.76	0.48	0.55
Total Current Assets	139.43	159.69	158.44	133.32	127	144.88
Property, Plant & Equipment	88.48	89.2	74.95	77.93	78.31	82.1
Long-Term Deferred Tax Assets	0.62	0.67	0.54	0.32	0.51	0.4
Other Long-Term Assets	1.42	1.51	4.68	1.27	1.34	1.4
Total Assets	229.95	251.07	238.62	212.84	207.15	228.78
Accounts Payable	47.85	44.36	34.86	35.54	35.2	32.73
Accrued Expenses	-	23.14	20.24	17.82	18.21	20.14
Current Portion of Leases	0.26	0.24	0.21	0.3	0.24	0.22
Current Income Taxes Payable	4.21	3.8	5.39	3.51	2.22	4.92
Other Current Liabilities	2.86	7.86	9.25	7.71	5.02	22.66
Total Current Liabilities	55.19	79.4	69.94	64.88	60.89	80.67
Long-Term Leases	0.31	0.34	0.06	0.19	0.33	0.14
Long-Term Deferred Tax Liabilities	7.55	7.53	6.43	6.66	6.71	6.76
Other Long-Term Liabilities	-	-	-	-	0.21	1.44
Total Liabilities	63.04	87.27	76.43	71.74	68.13	89
Common Stock	80	80	80	80	80	80
Retained Earnings	86.9	83.8	82.19	61.1	59.02	59.78
Shareholders' Equity	166.9	163.8	162.19	141.1	139.02	139.78
Total Liabilities & Equity	229.95	251.07	238.62	212.84	207.15	228.78
Total Debt	0.57	0.58	0.26	0.49	0.56	0.35
Net Cash (Debt)	71.06	82.76	90.53	62.18	66.48	82.36
Net Cash Growth	-13.24%	-8.59%	45.60%	-6.48%	-19.28%	-3.47%
Net Cash Per Share	0.09	0.10	0.11	0.08	0.08	0.10
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	84.24	80.28	88.5	68.43	66.11	64.22
Book Value Per Share	0.21	0.20	0.20	0.18	0.17	0.17
Tangible Book Value	166.9	163.8	162.19	141.1	139.02	139.78
Tangible Book Value Per Share	0.21	0.20	0.20	0.18	0.17	0.17
Land	-	66.04	65.21	63.12	60.5	60.28
Machinery	-	99.63	81.04	86.51	86.41	84.96
Construction In Progress	-	0.67	1.61	0.67	1.02	1.02

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.