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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	87.43	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	87.43	83.34	90.8	62.67	67.05	82.72
Cash Growth	-9.15%	-8.21%	44.88%	-6.53%	-18.94%	-3.48%
Accounts Receivable	42.85	43.64	36.72	39.85	30.79	31.74
Other Receivables	0	0.17	0.25	0.09	0.47	0.13
Receivables	42.85	43.81	36.97	39.94	31.26	31.87
Inventory	31.55	31.89	30.13	29.94	28.21	29.74
Prepaid Expenses	0.68	0.65	0.55	0.76	0.48	0.55
Total Current Assets	162.51	159.69	158.44	133.32	127	144.88
Property, Plant & Equipment	87.76	89.2	74.95	77.93	78.31	82.1
Long-Term Deferred Tax Assets	0.65	0.67	0.54	0.32	0.51	0.4
Other Long-Term Assets	2.42	1.51	4.68	1.27	1.34	1.4
Total Assets	253.34	251.07	238.62	212.84	207.15	228.78
Accounts Payable	55.18	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	0.28	0.24	0.21	0.3	0.24	0.22
Current Income Taxes Payable	4.53	3.8	5.39	3.51	2.22	4.92
Other Current Liabilities	19.27	7.86	9.25	7.71	5.02	22.66
Total Current Liabilities	79.26	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	7.4	7.53	6.43	6.66	6.71	6.76
Other Long-Term Liabilities	-	-	-	-	0.21	1.44
Total Liabilities	86.97	87.27	76.43	71.74	68.13	89
Common Stock	80	80	80	80	80	80
Retained Earnings	86.37	83.8	82.19	61.1	59.02	59.78
Shareholders' Equity	166.37	163.8	162.19	141.1	139.02	139.78
Total Liabilities & Equity	253.34	251.07	238.62	212.84	207.15	228.78
Total Debt	0.59	0.58	0.26	0.49	0.56	0.35
Net Cash (Debt)	86.84	82.76	90.53	62.18	66.48	82.36
Net Cash Growth	-9.42%	-8.59%	45.60%	-6.48%	-19.28%	-3.47%
Net Cash Per Share	0.11	0.10	0.11	0.08	0.08	0.10
Filing Date Shares Outstanding	801.5	800	800	800	800	800
Total Common Shares Outstanding	801.5	800	800	800	800	800
Working Capital	83.25	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	166.37	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.