Pentamaster Corporation Berhad (KLSE: PENTA)

PENTA Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	466.73	490.87	421.23	478.24	437.32	423.25
Short-Term Investments	0.18	-	-	-	0.25	-
Trading Asset Securities	-	0.17	0.22	0.37	0.43	-
Cash & Short-Term Investments	466.91	491.04	421.44	478.62	438	423.25
Cash Growth	-10.44%	16.51%	-11.95%	9.27%	3.48%	30.37%
Accounts Receivable	162.97	196.29	237.93	165.31	141.63	65.6
Other Receivables	53.26	4.04	4.05	1.2	1.26	0.55
Receivables	216.23	200.33	241.97	166.51	142.88	66.15
Inventory	99.46	190.61	170.93	72.01	33.84	59.46
Prepaid Expenses	-	1.03	0.62	0.5	0.4	0.5
Other Current Assets	5.46	44.67	59.02	16.07	13.13	22.52
Total Current Assets	788.06	927.68	893.99	733.69	628.25	571.88
Property, Plant & Equipment	414.47	282.04	170.01	135.23	121.78	85.63
Long-Term Investments	31.84	27.45	26.19	21.71	7.58	4.06
Goodwill	4.5	4.5	4.5	4.5	4.5	4.5
Other Intangible Assets	38.07	15.09	16.49	18.81	21.39	23.53
Long-Term Deferred Tax Assets	-	-	-	0.22	-	-
Long-Term Deferred Charges	-	24.97	24.2	22.66	19.32	16.57
Other Long-Term Assets	19.94	36.17	22.8	47.69	30.28	31.41
Total Assets	1,297	1,318	1,158	984.51	833.1	737.57
Accounts Payable	112.92	118.03	121.53	77.56	64.13	33.03
Accrued Expenses	-	26.13	22.19	18.78	17.14	26.78
Current Portion of Long-Term Debt	-	-	-	0.43	0.41	0.36
Current Income Taxes Payable	0.57	0.06	0.91	0.94	0.74	1.97
Current Unearned Revenue	70.81	138.44	100.58	64.15	15.47	49.56
Other Current Liabilities	33.05	20.19	16.46	20.59	20.75	13.94
Total Current Liabilities	217.35	302.84	261.67	182.46	118.65	125.63
Long-Term Debt	-	-	-	2.14	2.56	3
Long-Term Unearned Revenue	0.89	0.62	-	-	1.75	2.07
Long-Term Deferred Tax Liabilities	1.75	2.15	3.76	4.3	4.84	5.37
Other Long-Term Liabilities	11.01	6.72	-	-	-	5.6
Total Liabilities	230.99	312.33	265.43	188.89	127.8	141.68
Common Stock	79.3	79.3	79.3	79.3	79.3	79.3
Retained Earnings	-	634.19	558.36	488.42	434.97	357.3
Treasury Stock	-	-3.05	-3.05	-	-	-
Comprehensive Income & Other	658.14	-11	-7.82	-1.97	-5.85	-
Total Common Equity	737.44	699.44	626.79	565.75	508.43	436.6
Minority Interest	328.43	306.12	265.95	229.86	196.88	159.29
Shareholders' Equity	1,066	1,006	892.74	795.62	705.3	595.89
Total Liabilities & Equity	1,297	1,318	1,158	984.51	833.1	737.57
Total Debt	-	-	-	2.56	2.98	3.36
Net Cash (Debt)	466.91	491.04	421.44	476.05	435.02	419.89
Net Cash Growth	-10.44%	16.51%	-11.47%	9.43%	3.60%	30.85%
Net Cash Per Share	0.66	0.69	0.59	0.67	0.61	0.59
Filing Date Shares Outstanding	709.28	711.32	711.32	711.32	712.32	712.32
Total Common Shares Outstanding	709.28	711.32	711.32	712.32	712.32	712.32
Working Capital	570.71	624.84	632.32	551.24	509.6	446.24
Book Value Per Share	1.04	0.98	0.88	0.79	0.71	0.61
Tangible Book Value	694.88	679.86	605.81	542.45	482.54	408.58
Tangible Book Value Per Share	0.98	0.96	0.85	0.76	0.68	0.57
Land	-	36.98	36.98	36.98	8.71	8.71
Buildings	-	92.03	91.28	90.74	85.96	81.82
Machinery	-	113.68	81.67	36.33	34.22	34.29
Construction In Progress	-	101.18	11.22	17.12	35.4	-

Source: S&P Capital IQ. Standard template. Financial Sources.