KLSE:HUPSENG Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	83.75	83.11	90.51	62.44	66.69
Short-Term Investments	0.2	0.23	0.29	0.23	0.35
Cash & Short-Term Investments	83.95	83.34	90.8	62.67	67.05
Cash Growth	0.73%	-8.21%	44.88%	-6.53%	-18.94%
Accounts Receivable	39.39	43.64	36.72	39.85	30.79
Other Receivables	0.13	0.17	0.25	0.09	0.47
Receivables	39.52	43.81	36.97	39.94	31.26
Inventory	35.78	31.89	30.13	29.94	28.21
Prepaid Expenses	0.62	0.65	0.55	0.76	0.48
Total Current Assets	159.87	159.69	158.44	133.32	127
Property, Plant & Equipment	86.93	89.2	74.95	77.93	78.31
Long-Term Deferred Tax Assets	0.48	0.67	0.54	0.32	0.51
Other Long-Term Assets	1.62	1.51	4.68	1.27	1.34
Total Assets	248.9	251.07	238.62	212.84	207.15
Accounts Payable	39.45	44.36	34.86	35.54	35.2
Accrued Expenses	23.02	23.14	20.24	17.82	18.21
Current Portion of Leases	0.28	0.24	0.21	0.3	0.24
Current Income Taxes Payable	4.97	3.8	5.39	3.51	2.22
Other Current Liabilities	8.06	7.86	9.25	7.71	5.02
Total Current Liabilities	75.78	79.4	69.94	64.88	60.89
Long-Term Leases	0.25	0.34	0.06	0.19	0.33
Long-Term Deferred Tax Liabilities	7.26	7.53	6.43	6.66	6.71
Other Long-Term Liabilities	-	-	-	-	0.21
Total Liabilities	83.29	87.27	76.43	71.74	68.13
Common Stock	80	80	80	80	80
Retained Earnings	85.61	83.8	82.19	61.1	59.02
Shareholders' Equity	165.61	163.8	162.19	141.1	139.02
Total Liabilities & Equity	248.9	251.07	238.62	212.84	207.15
Total Debt	0.53	0.58	0.26	0.49	0.56
Net Cash (Debt)	83.42	82.76	90.53	62.18	66.48
Net Cash Growth	0.79%	-8.59%	45.60%	-6.48%	-19.28%
Net Cash Per Share	0.10	0.10	0.11	0.08	0.08
Filing Date Shares Outstanding	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800
Working Capital	84.09	80.28	88.5	68.43	66.11
Book Value Per Share	0.21	0.20	0.20	0.18	0.17
Tangible Book Value	165.61	163.8	162.19	141.1	139.02
Tangible Book Value Per Share	0.21	0.20	0.20	0.18	0.17
Land	66.45	66.04	65.21	63.12	60.5
Machinery	98.78	99.63	81.04	86.51	86.41
Construction In Progress	-	-	1.61	0.67	1.02

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