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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	78.33	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	78.33	83.34	90.8	62.67	67.05	82.72
Cash Growth	-10.78%	-8.21%	44.88%	-6.53%	-18.94%	-3.48%
Accounts Receivable	35.83	43.64	36.72	39.85	30.79	31.74
Other Receivables	0	0.17	0.25	0.09	0.47	0.13
Receivables	35.83	43.81	36.97	39.94	31.26	31.87
Inventory	34.72	31.89	30.13	29.94	28.21	29.74
Prepaid Expenses	0.86	0.65	0.55	0.76	0.48	0.55
Total Current Assets	149.73	159.69	158.44	133.32	127	144.88
Property, Plant & Equipment	88.11	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	1.42	1.51	4.68	1.27	1.34	1.4
Total Assets	239.91	251.07	238.62	212.84	207.15	228.78
Accounts Payable	50.46	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	0.27	0.24	0.21	0.3	0.24	0.22
Current Income Taxes Payable	4.06	3.8	5.39	3.51	2.22	4.92
Other Current Liabilities	18.82	7.86	9.25	7.71	5.02	22.66
Total Current Liabilities	73.61	79.4	69.94	64.88	60.89	80.67
Long-Term Leases	0.37	0.34	0.06	0.19	0.33	0.14
Long-Term Deferred Tax Liabilities	7.54	7.53	6.43	6.66	6.71	6.76
Other Long-Term Liabilities	-	-	-	-	0.21	1.44
Total Liabilities	81.51	87.27	76.43	71.74	68.13	89
Common Stock	80	80	80	80	80	80
Retained Earnings	78.39	83.8	82.19	61.1	59.02	59.78
Shareholders' Equity	158.39	163.8	162.19	141.1	139.02	139.78
Total Liabilities & Equity	239.91	251.07	238.62	212.84	207.15	228.78
Total Debt	0.64	0.58	0.26	0.49	0.56	0.35
Net Cash (Debt)	77.68	82.76	90.53	62.18	66.48	82.36
Net Cash Growth	-11.25%	-8.59%	45.60%	-6.48%	-19.28%	-3.47%
Net Cash Per Share	0.10	0.10	0.11	0.08	0.08	0.10
Filing Date Shares Outstanding	802.73	800	800	800	800	800
Total Common Shares Outstanding	802.73	800	800	800	800	800
Working Capital	76.13	80.28	88.5	68.43	66.11	64.22
Book Value Per Share	0.20	0.20	0.20	0.18	0.17	0.17
Tangible Book Value	158.39	163.8	162.19	141.1	139.02	139.78
Tangible Book Value Per Share	0.20	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 Feb 10, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.