KLSE:IWCITY 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	20.5	26.63	12.06	8.21	2.9	41.72
Short-Term Investments	0.66	2.01	2.16	17.67	39.8	1.25
Cash & Short-Term Investments	21.17	28.65	14.22	25.88	42.7	42.97
Cash Growth	-5.04%	101.47%	-45.05%	-39.40%	-0.64%	-8.86%
Accounts Receivable	125.14	144.88	183.96	156.87	141.4	168.56
Other Receivables	6.07	10.45	13.62	14.81	14.1	10.68
Receivables	131.21	155.33	197.58	171.68	155.5	179.23
Inventory	523.61	515.38	574.14	624.76	1,206	1,204
Prepaid Expenses	-	1.53	0.79	0.79	0.9	1.37
Other Current Assets	15.82	18.31	17.12	0.77	1.1	2.17
Total Current Assets	691.8	719.2	803.84	823.88	1,406	1,430
Property, Plant & Equipment	4.74	3.96	0.65	0.95	1.32	1.7
Long-Term Investments	-	-	-	-	-	2.4
Other Intangible Assets	0.09	0.09	0.09	0.09	0.09	0.09
Long-Term Deferred Tax Assets	10.96	10.96	12.32	13.08	21.56	19.88
Other Long-Term Assets	640.75	638.13	634.5	631.11	122.45	122.45
Total Assets	1,348	1,372	1,451	1,469	1,551	1,577
Accounts Payable	341.84	46.04	48.98	82.43	178.64	103.06
Accrued Expenses	-	1.55	2.57	1.65	2.28	54.52
Short-Term Debt	7.78	8.14	8.28	6.38	8.46	8.55
Current Portion of Long-Term Debt	97.65	97.76	101.33	117.57	142.79	178.41
Current Portion of Leases	0.3	-	-	-	0.04	0.15
Current Income Taxes Payable	10.95	10.95	10.95	10.9	10.98	10.98
Current Unearned Revenue	4.77	4.99	14.26	0.57	0.57	37.63
Other Current Liabilities	9.25	316.52	52.42	55.75	64.15	87.73
Total Current Liabilities	472.53	485.95	238.79	275.25	407.91	481.03
Long-Term Debt	9.37	270.53	292.94	293.54	269.77	233.93
Long-Term Leases	1.01	-	-	-	-	0.04
Long-Term Deferred Tax Liabilities	96.2	96.42	96.49	96.58	96.6	96.64
Other Long-Term Liabilities	60.92	-199.71	75.16	48.41	-	-
Total Liabilities	640.04	653.18	703.38	713.77	774.28	811.64
Common Stock	766.88	766.88	766.88	766.88	766.88	726.95
Retained Earnings	-58.58	-47.72	-28.36	-22.06	10.15	38.08
Total Common Equity	708.3	719.16	738.53	744.83	777.03	765.02
Shareholders' Equity	708.3	719.16	748.03	755.33	777.03	765.02
Total Liabilities & Equity	1,348	1,372	1,451	1,469	1,551	1,577
Total Debt	116.11	376.43	402.55	417.49	421.06	421.08
Net Cash (Debt)	-94.94	-347.79	-388.33	-391.61	-378.36	-378.11
Net Cash Per Share	-0.10	-0.38	-0.42	-0.43	-0.42	-0.45
Filing Date Shares Outstanding	921.13	921.13	921.13	921.13	921.13	837.39
Total Common Shares Outstanding	921.13	921.13	921.13	921.13	921.13	837.39
Working Capital	219.27	233.25	565.05	548.63	997.98	949.13
Book Value Per Share	0.77	0.78	0.80	0.81	0.84	0.91
Tangible Book Value	708.21	719.07	738.44	744.74	776.94	764.93
Tangible Book Value Per Share	0.77	0.78	0.80	0.81	0.84	0.91
Buildings	-	3.14	-	-	-	-
Machinery	-	7.5	7.57	1.3	8.1	8.09

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