ISF Group Berhad 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	1.23	8.11	7.83	3.38
Short-Term Investments	19.24	0.16	2.63	3.7
Cash & Short-Term Investments	20.47	8.27	10.46	7.08
Cash Growth	147.41%	-20.93%	47.74%	-
Accounts Receivable	38.3	30.52	15.27	10.83
Other Receivables	0.95	0.12	0.39	0.23
Receivables	39.25	30.64	15.67	11.06
Prepaid Expenses	2.98	1.15	0.01	0.04
Other Current Assets	-	3.15	0.27	1.39
Total Current Assets	62.69	43.21	26.41	19.57
Property, Plant & Equipment	8.52	4.31	3.05	2.37
Long-Term Deferred Tax Assets	0.27	0.17	0.04	-
Other Long-Term Assets	-	3.09	10.49	10.55
Total Assets	71.48	50.77	39.99	32.49
Accounts Payable	10.55	10.36	7.61	4.52
Accrued Expenses	2.93	0.97	1.31	0.45
Short-Term Debt	4.53	0.68	-	0.92
Current Portion of Long-Term Debt	-	0.59	0.73	1.16
Current Portion of Leases	0	0.49	0.21	0.14
Current Income Taxes Payable	-	1.7	1.09	-
Current Unearned Revenue	19.56	17.87	9.92	0.89
Other Current Liabilities	2.46	0.5	0.5	9.15
Total Current Liabilities	40.03	33.15	21.37	17.24
Long-Term Debt	3.44	1.37	2.92	4.34
Long-Term Leases	0.01	1.59	0.67	0.23
Long-Term Deferred Tax Liabilities	-	-	-	0.03
Total Liabilities	43.48	36.11	24.96	21.85
Common Stock	14.67	1	1	1
Retained Earnings	27.01	13.66	14.03	9.65
Comprehensive Income & Other	-13.67	-	-	-
Shareholders' Equity	28.01	14.66	15.03	10.65
Total Liabilities & Equity	71.48	50.77	39.99	32.49
Total Debt	7.99	4.72	4.53	6.8
Net Cash (Debt)	12.48	3.56	5.93	0.28
Net Cash Growth	251.02%	-40.07%	2027.68%	-
Net Cash Per Share	0.09	3.56	5.93	0.28
Filing Date Shares Outstanding	141.47	814.7	1	1
Total Common Shares Outstanding	141.47	814.7	1	1
Working Capital	22.67	10.05	5.03	2.33
Book Value Per Share	0.20	0.02	15.03	10.65
Tangible Book Value	28.01	14.66	15.03	10.65
Tangible Book Value Per Share	0.20	0.02	15.03	10.65
Buildings	-	1.69	1.96	1.96
Machinery	-	4.69	2.78	1.68
Order Backlog	-	103.53	-	-

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