OpenSys (M) 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	38.37	31.84	31	38.18	38.44	5.09
Short-Term Investments	-	0.19	0.15	0.12	0.14	0.11
Trading Asset Securities	-	-	-	-	-	26.24
Cash & Short-Term Investments	38.37	32.03	31.15	38.3	38.58	31.44
Cash Growth	33.20%	2.84%	-18.67%	-0.72%	22.72%	61.76%
Accounts Receivable	17.94	17.05	14.77	13.06	5.45	10.03
Other Receivables	2.35	0	0.15	0.07	0.11	0
Receivables	20.28	17.05	14.92	13.13	5.56	10.03
Inventory	16.48	21.54	12.9	10.9	9.63	6.91
Prepaid Expenses	-	1.33	1.28	1.24	1.03	0.96
Total Current Assets	75.13	71.95	60.25	63.58	54.79	49.33
Property, Plant & Equipment	47.36	48.16	50.18	33.61	37.39	42.33
Long-Term Deferred Charges	0.1	0.17	0.56	0.84	0.83	0.31
Other Long-Term Assets	6.69	6.83	6.67	8.6	8.46	8.3
Total Assets	129.28	127.11	117.67	106.63	101.47	100.28
Accounts Payable	1.66	1.66	1.77	1.25	1.36	2.64
Accrued Expenses	-	7.22	6.88	7.16	5.6	5.92
Short-Term Debt	-	1.49	1.3	-	-	0.4
Current Portion of Long-Term Debt	2.7	3.16	1.17	0.88	0.85	0.76
Current Portion of Leases	0.91	0.66	0.71	1.59	1.55	1.84
Current Income Taxes Payable	2.06	0.25	-	0.33	0.66	0.75
Current Unearned Revenue	5.88	2.48	2.99	1.28	0.37	1.82
Other Current Liabilities	8.97	3.87	1.77	1.25	1.19	0.73
Total Current Liabilities	22.19	20.78	16.6	13.74	11.59	14.86
Long-Term Debt	7.52	9.51	7.7	4.05	5.07	7.99
Long-Term Leases	1.09	1.26	1.1	1.02	1.96	2.88
Long-Term Unearned Revenue	0.48	0.63	0.83	1.17	1.43	-
Long-Term Deferred Tax Liabilities	1.93	3.17	3.6	3.63	3.89	3.63
Total Liabilities	33.2	35.34	29.84	23.61	23.93	29.35
Common Stock	29.79	29.79	29.79	29.79	29.79	29.79
Retained Earnings	65.64	61.67	57.8	53.06	47.62	41.04
Total Common Equity	95.43	91.46	87.59	82.85	77.41	70.83
Minority Interest	0.65	0.3	0.24	0.17	0.12	0.09
Shareholders' Equity	96.08	91.77	87.83	83.02	77.54	70.92
Total Liabilities & Equity	129.28	127.11	117.67	106.63	101.47	100.28
Total Debt	12.21	16.07	11.99	7.54	9.43	13.86
Net Cash (Debt)	26.16	15.97	19.16	30.76	29.15	17.58
Net Cash Growth	92.90%	-16.66%	-37.73%	5.53%	65.87%	2391.06%
Net Cash Per Share	0.06	0.04	0.04	0.07	0.07	0.04
Filing Date Shares Outstanding	446.84	446.84	446.84	446.84	446.84	446.84
Total Common Shares Outstanding	446.84	446.84	446.84	446.84	446.84	446.84
Working Capital	52.94	51.18	43.65	49.84	43.21	34.48
Book Value Per Share	0.21	0.20	0.20	0.19	0.17	0.16
Tangible Book Value	95.43	91.46	87.59	82.85	77.41	70.83
Tangible Book Value Per Share	0.21	0.20	0.20	0.19	0.17	0.16
Buildings	-	26.02	25.96	14.8	14.85	14.8
Machinery	-	56.36	55.55	52.88	52.21	50.09
Construction In Progress	-	-	0.17	-	-	-

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