Hup Seng Industries Berhad (KLSE:HUPSENG)

KLSE:HUPSENG Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	95.8	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	95.8	83.95	83.34	90.8	62.67	67.05
Cash Growth	33.74%	0.73%	-8.21%	44.88%	-6.53%	-18.94%
Accounts Receivable	29.21	39.39	43.64	36.72	39.85	30.79
Other Receivables	0.43	0.13	0.17	0.25	0.09	0.47
Receivables	29.64	39.52	43.81	36.97	39.94	31.26
Inventory	37.26	35.78	31.89	30.13	29.94	28.21
Prepaid Expenses	0.65	0.62	0.65	0.55	0.76	0.48
Total Current Assets	163.35	159.87	159.69	158.44	133.32	127
Property, Plant & Equipment	84.37	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	1.98	1.62	1.51	4.68	1.27	1.34
Total Assets	250.24	248.9	251.07	238.62	212.84	207.15

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	48.4	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	0.26	0.28	0.24	0.21	0.3	0.24
Current Income Taxes Payable	4.47	4.97	3.8	5.39	3.51	2.22
Other Current Liabilities	11.06	8.06	7.86	9.25	7.71	5.02
Total Current Liabilities	64.19	75.78	79.4	69.94	64.88	60.89
Long-Term Leases	0.14	0.25	0.34	0.06	0.19	0.33
Long-Term Deferred Tax Liabilities	7.38	7.26	7.53	6.43	6.66	6.71
Other Long-Term Liabilities	-	-	-	-	-	0.21
Total Liabilities	71.7	83.29	87.27	76.43	71.74	68.13

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	80	80	80	80	80	80
Retained Earnings	98.54	85.61	83.8	82.19	61.1	59.02
Shareholders' Equity	178.54	165.61	163.8	162.19	141.1	139.02
Total Liabilities & Equity	250.24	248.9	251.07	238.62	212.84	207.15

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.39	0.53	0.58	0.26	0.49	0.56
Net Cash (Debt)	95.41	83.42	82.76	90.53	62.18	66.48
Net Cash Growth	34.27%	0.79%	-8.59%	45.60%	-6.48%	-19.28%
Net Cash Per Share	0.12	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	99.16	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	178.54	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

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 30, 2026

Data Sources Report a data error