KLSE:HUPSENG Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	78.96	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	78.96	83.95	83.34	90.8	62.67	67.05
Cash Growth	0.81%	0.73%	-8.21%	44.88%	-6.53%	-18.94%
Accounts Receivable	35.66	39.39	43.64	36.72	39.85	30.79
Other Receivables	0.37	0.13	0.17	0.25	0.09	0.47
Receivables	36.03	39.52	43.81	36.97	39.94	31.26
Inventory	33.72	35.78	31.89	30.13	29.94	28.21
Prepaid Expenses	0.85	0.62	0.65	0.55	0.76	0.48
Total Current Assets	149.56	159.87	159.69	158.44	133.32	127
Property, Plant & Equipment	85.61	86.93	89.2	74.95	77.93	78.31
Long-Term Deferred Tax Assets	0.53	0.48	0.67	0.54	0.32	0.51
Other Long-Term Assets	1.69	1.62	1.51	4.68	1.27	1.34
Total Assets	237.38	248.9	251.07	238.62	212.84	207.15
Accounts Payable	45.33	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	0.28	0.24	0.21	0.3	0.24
Current Income Taxes Payable	5.1	4.97	3.8	5.39	3.51	2.22
Other Current Liabilities	2.95	8.06	7.86	9.25	7.71	5.02
Total Current Liabilities	53.66	75.78	79.4	69.94	64.88	60.89
Long-Term Leases	0.19	0.25	0.34	0.06	0.19	0.33
Long-Term Deferred Tax Liabilities	7.32	7.26	7.53	6.43	6.66	6.71
Other Long-Term Liabilities	-	-	-	-	-	0.21
Total Liabilities	61.18	83.29	87.27	76.43	71.74	68.13
Common Stock	80	80	80	80	80	80
Retained Earnings	96.2	85.61	83.8	82.19	61.1	59.02
Shareholders' Equity	176.2	165.61	163.8	162.19	141.1	139.02
Total Liabilities & Equity	237.38	248.9	251.07	238.62	212.84	207.15
Total Debt	0.47	0.53	0.58	0.26	0.49	0.56
Net Cash (Debt)	78.49	83.42	82.76	90.53	62.18	66.48
Net Cash Growth	1.03%	0.79%	-8.59%	45.60%	-6.48%	-19.28%
Net Cash Per Share	0.10	0.10	0.10	0.11	0.08	0.08
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	95.89	84.09	80.28	88.5	68.43	66.11
Book Value Per Share	0.22	0.21	0.20	0.20	0.18	0.17
Tangible Book Value	176.2	165.61	163.8	162.19	141.1	139.02
Tangible Book Value Per Share	0.22	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