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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	28.35	46.42	31.84	31	38.18	38.44
Short-Term Investments	-	0.4	0.19	0.15	0.12	0.14
Cash & Short-Term Investments	28.35	46.82	32.03	31.15	38.3	38.58
Cash Growth	-8.56%	46.17%	2.84%	-18.67%	-0.72%	22.72%
Accounts Receivable	35.38	11.23	17.05	14.77	13.06	5.45
Other Receivables	-	0.14	0	0.15	0.07	0.11
Receivables	35.38	11.37	17.05	14.92	13.13	5.56
Inventory	19.19	14.71	21.54	12.9	10.9	9.63
Prepaid Expenses	5.05	1.78	1.33	1.28	1.24	1.03
Total Current Assets	87.97	74.68	71.95	60.25	63.58	54.79
Property, Plant & Equipment	47.27	47.76	48.16	50.18	33.61	37.39
Long-Term Deferred Charges	0.07	0.08	0.17	0.56	0.84	0.83
Other Long-Term Assets	6.76	6.72	6.83	6.67	8.6	8.46
Total Assets	142.07	129.24	127.11	117.67	106.63	101.47
Accounts Payable	2.35	1.18	1.66	1.77	1.25	1.36
Accrued Expenses	-	8.46	7.22	6.88	7.16	5.6
Short-Term Debt	-	-	1.49	1.3	-	-
Current Portion of Long-Term Debt	2.77	2.74	3.16	1.17	0.88	0.85
Current Portion of Leases	1.08	1.09	0.66	0.71	1.59	1.55
Current Income Taxes Payable	3.16	0.27	0.25	-	0.33	0.66
Current Unearned Revenue	15.63	4.03	2.48	2.99	1.28	0.37
Other Current Liabilities	8.62	2.52	3.87	1.77	1.25	1.19
Total Current Liabilities	33.61	20.29	20.78	16.6	13.74	11.59
Long-Term Debt	6.03	6.76	9.51	7.7	4.05	5.07
Long-Term Leases	2.03	1.77	1.26	1.1	1.02	1.96
Long-Term Unearned Revenue	0.99	0.44	0.63	0.83	1.17	1.43
Long-Term Deferred Tax Liabilities	0.06	2.6	3.17	3.6	3.63	3.89
Total Liabilities	42.72	31.87	35.34	29.84	23.61	23.93
Common Stock	29.79	29.79	29.79	29.79	29.79	29.79
Retained Earnings	68.8	66.88	61.67	57.8	53.06	47.62
Total Common Equity	98.59	96.67	91.46	87.59	82.85	77.41
Minority Interest	0.76	0.71	0.3	0.24	0.17	0.12
Shareholders' Equity	99.35	97.38	91.77	87.83	83.02	77.54
Total Liabilities & Equity	142.07	129.24	127.11	117.67	106.63	101.47
Total Debt	11.9	12.36	16.07	11.99	7.54	9.43
Net Cash (Debt)	16.45	34.46	15.97	19.16	30.76	29.15
Net Cash Growth	-2.62%	115.83%	-16.66%	-37.73%	5.53%	65.87%
Net Cash Per Share	0.04	0.08	0.04	0.04	0.07	0.07
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	54.36	54.39	51.18	43.65	49.84	43.21
Book Value Per Share	0.22	0.22	0.20	0.20	0.19	0.17
Tangible Book Value	98.59	96.67	91.46	87.59	82.85	77.41
Tangible Book Value Per Share	0.22	0.22	0.20	0.20	0.19	0.17
Buildings	-	27.31	26.02	25.96	14.8	14.85
Machinery	-	52.48	56.36	55.55	52.88	52.21
Construction In Progress	-	-	-	0.17	-	-