Oppstar Berhad Balance Sheet

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	12.51	5.4	12.5	6.9	6.35	5.33
Short-Term Investments	97.23	0.46	0.5	0.16	0.15	0.11
Trading Asset Securities	-	103.52	111.07	113.48	8.31	5.94
Cash & Short-Term Investments	109.74	109.37	124.07	120.53	14.8	11.37
Cash Growth	-2.91%	-11.84%	2.93%	714.15%	30.19%	373.47%
Accounts Receivable	15.34	20.38	26.67	16.9	2.7	1.07
Other Receivables	0.85	1.14	0.63	0.24	0.4	0.48
Receivables	16.19	21.52	27.3	17.14	3.1	1.55
Inventory	0.18	-	-	0.15	-	-
Prepaid Expenses	-	1.82	0.21	0.65	0.35	0
Total Current Assets	126.11	132.71	151.57	138.47	18.25	12.92
Property, Plant & Equipment	5.53	5.3	2.54	2.54	2.39	2.09
Goodwill	0.59	0.59	0.59	0.35	-	-
Long-Term Deferred Tax Assets	-	-	-	-	-	0.42
Long-Term Deferred Charges	1.85	1.85	2	-	-	-
Total Assets	134.08	140.45	156.7	141.37	20.65	15.44
Accounts Payable	3.08	0.33	0.28	0.13	0.07	0.11
Accrued Expenses	-	1.11	3	2.43	3.82	0.83
Short-Term Debt	-	-	-	-	-	0.04
Current Portion of Long-Term Debt	-	-	-	-	-	0.63
Current Portion of Leases	1.23	1.01	0.44	0.44	0.56	0.39
Current Income Taxes Payable	-	0.03	0	0.73	1	0.48
Current Unearned Revenue	1.16	-	-	-	-	1.92
Other Current Liabilities	-	0.96	3.8	0.66	0.23	5.92
Total Current Liabilities	5.47	3.43	7.52	4.38	5.69	10.32
Long-Term Debt	-	-	-	-	-	1.47
Long-Term Leases	1.13	0.75	0.21	0.17	0.32	0.59
Long-Term Deferred Tax Liabilities	0.61	0.61	0.64	0.17	0.19	-
Total Liabilities	7.21	4.8	8.37	4.73	6.2	12.38
Common Stock	113.24	112.88	112.14	108.87	7.06	0.9
Retained Earnings	17.37	26.75	40.72	33.47	13.12	2.16
Comprehensive Income & Other	-3.53	-3.93	-4.54	-6.04	-6.15	0
Total Common Equity	127.07	135.7	148.33	136.31	14.04	3.06
Minority Interest	-0.19	-0.04	-0	0.33	0.41	-
Shareholders' Equity	126.87	135.65	148.33	136.64	14.45	3.06
Total Liabilities & Equity	134.08	140.45	156.7	141.37	20.65	15.44
Total Debt	2.36	1.76	0.64	0.61	0.88	3.11
Net Cash (Debt)	107.39	107.61	123.42	119.92	13.92	8.26
Net Cash Growth	-3.68%	-12.81%	2.92%	761.41%	68.56%	976.13%
Net Cash Per Share	0.17	0.17	0.19	0.24	0.11	0.01
Filing Date Shares Outstanding	641.37	640.64	640.41	636.2	470.72	636.2
Total Common Shares Outstanding	641.37	640.64	639.9	636.2	470.72	636.2
Working Capital	120.64	129.28	144.04	134.09	12.57	2.6
Book Value Per Share	0.20	0.21	0.23	0.21	0.03	0.00
Tangible Book Value	126.48	135.11	147.74	135.96	14.04	3.06
Tangible Book Value Per Share	0.20	0.21	0.23	0.21	0.03	0.00
Machinery	-	4.89	3.43	2.81	1.98	1.47
Construction In Progress	-	-	-	-	0.18	-

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