Pentamaster Corporation Berhad (KLSE:PENTA)

KLSE:PENTA Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	283.12	448.66	490.87	421.23	478.24	437.32
Short-Term Investments	0.17	-	-	-	-	0.25
Trading Asset Securities	-	0.2	0.17	0.22	0.37	0.43
Cash & Short-Term Investments	283.28	448.86	491.04	421.44	478.62	438
Cash Growth	-36.74%	-8.59%	16.51%	-11.95%	9.27%	3.48%
Accounts Receivable	227.75	167.86	196.29	237.93	165.31	141.63
Other Receivables	61.75	20.61	4.04	4.05	1.2	1.26
Receivables	289.49	188.47	200.33	241.97	166.51	142.88
Inventory	114.23	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	2.26	47.55	44.67	59.02	16.07	13.13
Total Current Assets	689.27	807.55	927.68	893.99	733.69	628.25
Property, Plant & Equipment	499.64	457.33	282.04	170.01	135.23	121.78
Long-Term Investments	32.57	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	33.3	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	8.4	15.05	36.17	22.8	47.69	30.28
Total Assets	1,268	1,352	1,318	1,158	984.51	833.1
Accounts Payable	99.89	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	0.45	0.6	0.06	0.91	0.94	0.74
Current Unearned Revenue	53.62	58.01	138.44	100.58	64.15	15.47
Other Current Liabilities	92.91	11.23	20.22	16.46	20.59	20.75
Total Current Liabilities	246.87	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	1.34	1.61	2.15	3.76	4.3	4.84
Other Long-Term Liabilities	11.35	10.85	6.72	-	-	-
Total Liabilities	260.46	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	-	686.13	634.19	558.36	488.42	434.97
Treasury Stock	-	-3.05	-3.05	-3.05	-	-
Comprehensive Income & Other	672.51	-14.37	-11	-7.82	-1.97	-5.85
Total Common Equity	751.81	748.01	699.44	626.79	565.75	508.43
Minority Interest	255.4	333.02	306.12	265.95	229.86	196.88
Shareholders' Equity	1,007	1,081	1,006	892.74	795.62	705.3
Total Liabilities & Equity	1,268	1,352	1,318	1,158	984.51	833.1
Total Debt	-	-	-	-	2.56	2.98
Net Cash (Debt)	283.28	448.86	491.04	421.44	476.05	435.02
Net Cash Growth	-36.74%	-8.59%	16.51%	-11.47%	9.43%	3.60%
Net Cash Per Share	0.40	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	442.4	550.22	624.84	632.32	551.24	509.6
Book Value Per Share	1.06	1.05	0.98	0.88	0.79	0.71
Tangible Book Value	714.02	729.98	679.86	605.81	542.45	482.54
Tangible Book Value Per Share	1.00	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.