Ideal Capital Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	20.27	18.24	18.18	13.1	26.56	9.99
Short-Term Investments	13.25	58.97	47.45	28.1	37.24	10.81
Cash & Short-Term Investments	33.52	77.22	65.62	41.19	63.8	20.8
Cash Growth	-39.17%	17.66%	59.31%	-35.44%	206.74%	-64.03%
Accounts Receivable	524.16	165.37	187.24	187.98	224.82	272.88
Other Receivables	-	73.96	33.98	53.64	47.7	23.23
Receivables	524.16	239.32	221.22	241.62	272.52	296.11
Inventory	1,019	1,087	1,006	370.41	398.19	339.19
Prepaid Expenses	-	1.98	0.19	0.13	0.2	14.09
Restricted Cash	-	16.26	24.75	4.9	15.63	4.79
Other Current Assets	-	29.93	29.69	60.24	12.94	10.84
Total Current Assets	1,577	1,451	1,348	718.49	763.28	685.82
Property, Plant & Equipment	10.01	9.44	5.25	2.93	2.2	2.33
Goodwill	54.37	69.37	113.53	115.53	115.53	114.72
Other Long-Term Assets	155.13	251.51	243.19	334.65	315.76	311.55
Total Assets	1,797	1,782	1,710	1,172	1,197	1,114
Accounts Payable	462.7	267.26	300.63	314.75	311.4	119.99
Accrued Expenses	-	41.34	25.08	26.67	14.61	28.18
Current Portion of Long-Term Debt	-	15.53	6.23	6.23	8.96	8.23
Current Portion of Leases	-	1.29	0.7	0.56	0.39	0.32
Current Income Taxes Payable	-	10.83	2.74	5.5	3.68	4.61
Current Unearned Revenue	-	247.84	223.41	-	4.46	3.65
Other Current Liabilities	-	46.01	46.04	24.77	87.86	230.2
Total Current Liabilities	472.32	630.1	604.84	378.47	431.35	395.19
Long-Term Debt	430.05	356.44	401.53	94.05	100.28	110.93
Long-Term Leases	-	3.09	1.68	1.26	0.66	0.65
Long-Term Deferred Tax Liabilities	-	0	0	-	0.15	0.26
Total Liabilities	902.37	989.63	1,008	473.78	532.44	507.03
Common Stock	540.36	540.36	540.36	482.17	482.17	465.06
Retained Earnings	285.36	193.82	113.19	127.22	87.86	27.94
Total Common Equity	825.72	734.18	653.55	609.4	570.03	492.99
Minority Interest	68.49	57.93	47.92	42.87	48.74	53.54
Shareholders' Equity	894.21	792.11	701.47	697.83	664.33	607.39
Total Liabilities & Equity	1,797	1,782	1,710	1,172	1,197	1,114
Total Debt	439.68	376.35	410.14	102.1	110.29	120.13
Net Cash (Debt)	-406.16	-299.14	-344.51	-60.91	-46.48	-99.33
Net Cash Per Share	-0.81	-0.60	-0.69	-0.12	-0.10	-0.21
Filing Date Shares Outstanding	500	500	500	500	500	465.74
Total Common Shares Outstanding	500	500	500	500	500	465.06
Working Capital	1,105	821.32	742.73	340.02	331.92	290.62
Book Value Per Share	1.65	1.47	1.31	1.22	1.14	1.06
Tangible Book Value	771.36	664.81	540.03	493.87	454.51	378.28
Tangible Book Value Per Share	1.54	1.33	1.08	0.99	0.91	0.81
Buildings	-	0.33	0.33	0.33	0.33	0.33
Machinery	-	10.27	6.29	4.18	3.96	3.97

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.