KLSE:PENTA 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	233.38	448.66	490.87	421.23	478.24	437.32
Short-Term Investments	0.14	-	-	-	-	0.25
Trading Asset Securities	-	0.2	0.17	0.22	0.37	0.43
Cash & Short-Term Investments	233.52	448.86	491.04	421.44	478.62	438
Cash Growth	-49.99%	-8.59%	16.51%	-11.95%	9.27%	3.48%
Accounts Receivable	237.15	167.86	196.29	237.93	165.31	141.63
Other Receivables	65.42	20.61	4.04	4.05	1.2	1.26
Receivables	302.57	188.47	200.33	241.97	166.51	142.88
Inventory	109.94	121.8	190.61	170.93	72.01	33.84
Prepaid Expenses	-	0.88	1.03	0.62	0.5	0.4
Other Current Assets	2.21	47.55	44.67	59.02	16.07	13.13
Total Current Assets	648.24	807.55	927.68	893.99	733.69	628.25
Property, Plant & Equipment	496.31	457.33	282.04	170.01	135.23	121.78
Long-Term Investments	46.11	30.99	27.45	26.19	21.71	7.58
Goodwill	4.5	4.5	4.5	4.5	4.5	4.5
Other Intangible Assets	31.63	13.54	15.09	16.49	18.81	21.39
Long-Term Deferred Tax Assets	-	-	-	-	0.22	-
Long-Term Deferred Charges	-	22.75	24.97	24.2	22.66	19.32
Other Long-Term Assets	9.34	15.05	36.17	22.8	47.69	30.28
Total Assets	1,236	1,352	1,318	1,158	984.51	833.1
Accounts Payable	91.8	128.93	118.03	121.53	77.56	64.13
Accrued Expenses	-	58.57	26.09	22.19	18.78	17.14
Current Portion of Long-Term Debt	-	-	-	-	0.43	0.41
Current Income Taxes Payable	0.36	0.6	0.06	0.91	0.94	0.74
Current Unearned Revenue	36.32	58.01	138.44	100.58	64.15	15.47
Other Current Liabilities	62.18	11.23	20.22	16.46	20.59	20.75
Total Current Liabilities	190.66	257.34	302.84	261.67	182.46	118.65
Long-Term Debt	-	-	-	-	2.14	2.56
Long-Term Unearned Revenue	0.89	0.89	0.62	-	-	1.75
Long-Term Deferred Tax Liabilities	1.21	1.61	2.15	3.76	4.3	4.84
Other Long-Term Liabilities	11.47	10.85	6.72	-	-	-
Total Liabilities	204.23	270.69	312.33	265.43	188.89	127.8
Common Stock	79.3	79.3	79.3	79.3	79.3	79.3
Retained Earnings	692.06	686.13	634.19	558.36	488.42	434.97
Treasury Stock	-3.05	-3.05	-3.05	-3.05	-	-
Comprehensive Income & Other	1.32	-14.37	-11	-7.82	-1.97	-5.85
Total Common Equity	769.63	748.01	699.44	626.79	565.75	508.43
Minority Interest	262.26	333.02	306.12	265.95	229.86	196.88
Shareholders' Equity	1,032	1,081	1,006	892.74	795.62	705.3
Total Liabilities & Equity	1,236	1,352	1,318	1,158	984.51	833.1
Total Debt	-	-	-	-	2.56	2.98
Net Cash (Debt)	233.52	448.86	491.04	421.44	476.05	435.02
Net Cash Growth	-49.99%	-8.59%	16.51%	-11.47%	9.43%	3.60%
Net Cash Per Share	0.33	0.63	0.69	0.59	0.67	0.61
Filing Date Shares Outstanding	711.32	711.32	711.32	711.32	711.32	712.32
Total Common Shares Outstanding	711.32	711.32	711.32	711.32	712.32	712.32
Working Capital	457.58	550.22	624.84	632.32	551.24	509.6
Book Value Per Share	1.08	1.05	0.98	0.88	0.79	0.71
Tangible Book Value	733.51	729.98	679.86	605.81	542.45	482.54
Tangible Book Value Per Share	1.03	1.03	0.96	0.85	0.76	0.68
Land	-	36.98	36.98	36.98	36.98	8.71
Buildings	-	93.23	92.03	91.28	90.74	85.96
Machinery	-	129.18	113.68	81.67	36.33	34.22
Construction In Progress	-	272.94	101.18	11.22	17.12	35.4

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