IFCA MSC 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	22.47	54.26	60.89	72.81	79.43	60.68
Short-Term Investments	40.6	21.05	16.63	0.74	3.12	16.9
Cash & Short-Term Investments	63.07	75.31	77.52	73.55	82.55	77.58
Cash Growth	-18.00%	-2.85%	5.39%	-10.90%	6.40%	6.19%
Accounts Receivable	20.9	20.16	12.21	13.32	12.42	14.55
Other Receivables	3.58	3.91	0.64	0.8	2.15	1.74
Receivables	24.48	24.07	12.84	14.12	14.57	16.29
Inventory	0.26	0.01	-	-	-	-
Prepaid Expenses	1.8	1.37	0.46	0.33	0.39	0.29
Other Current Assets	-	2.06	2	-	2.71	2.67
Total Current Assets	89.62	102.82	92.82	87.99	100.22	96.84
Property, Plant & Equipment	8.75	6.9	7.53	6.67	7.79	9.28
Long-Term Investments	0.18	0.01	0.01	0.01	-	-
Goodwill	25.11	25.11	25.11	25.11	25.11	25.11
Other Intangible Assets	16.19	17.03	16.74	18.87	17.91	10.98
Long-Term Deferred Tax Assets	2.25	2.27	2.19	2.17	1.84	-
Other Long-Term Assets	11.41	11.37	11.4	8.01	7.82	4.96
Total Assets	153.51	165.52	155.8	148.82	160.69	147.18
Accounts Payable	0.28	0.21	0.15	0.12	0.04	0.06
Accrued Expenses	-	13.18	7.01	8.6	9.49	3.34
Current Portion of Leases	0.47	0.46	0.45	0.43	1.26	1.37
Current Income Taxes Payable	-	2.53	1.22	0.21	0.43	0.02
Current Unearned Revenue	20.64	19.47	20.6	18.23	16.42	12.93
Other Current Liabilities	7.63	1.47	1.39	0.86	0.57	4.97
Total Current Liabilities	29.03	37.32	30.82	28.45	28.2	22.7
Long-Term Leases	0.33	0.67	1.11	0.03	0.44	1.55
Long-Term Unearned Revenue	-	0.07	0.13	0.12	0.29	0.17
Pension & Post-Retirement Benefits	0.94	1.04	0.95	0.68	1.06	1.14
Long-Term Deferred Tax Liabilities	2.3	2.3	1.83	2.05	2.22	0.15
Total Liabilities	32.59	41.4	34.84	31.33	32.21	25.7
Common Stock	83.95	83.95	83.95	83.95	83.95	83.95
Retained Earnings	43.22	44.2	38.89	36.8	46.58	39.71
Treasury Stock	-3.2	-2.18	-0.91	-0.91	-0.43	-0.43
Comprehensive Income & Other	-2.6	-1.46	-0.47	-1.31	-0.95	-1.39
Total Common Equity	121.37	124.5	121.46	118.53	129.15	121.83
Minority Interest	-0.45	-0.38	-0.5	-1.04	-0.68	-0.36
Shareholders' Equity	120.92	124.12	120.96	117.5	128.47	121.47
Total Liabilities & Equity	153.51	165.52	155.8	148.82	160.69	147.18
Total Debt	0.8	1.13	1.56	0.46	1.7	2.92
Net Cash (Debt)	62.27	74.18	75.96	73.09	80.85	74.66
Net Cash Growth	-17.76%	-2.34%	3.92%	-9.59%	8.28%	2.97%
Net Cash Per Share	0.10	0.12	0.13	0.12	0.13	0.12
Filing Date Shares Outstanding	599.82	602.97	605.2	605.2	606.61	606.9
Total Common Shares Outstanding	599.82	602.97	605.2	605.2	606.9	606.9
Working Capital	60.59	65.5	62	59.54	72.02	74.14
Book Value Per Share	0.20	0.21	0.20	0.20	0.21	0.20
Tangible Book Value	80.06	82.36	79.61	74.55	86.14	85.74
Tangible Book Value Per Share	0.13	0.14	0.13	0.12	0.14	0.14
Land	-	0.63	0.63	0.63	0.63	0.63
Buildings	-	5.14	5.14	5.14	5.21	5.21
Machinery	-	10.43	10.37	9.64	9.07	8.35
Order Backlog	-	39.5	-	-	-	-

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