Southern Acids (M) 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	401.5	385.42	397.02	385.58	322.29	242.16
Cash & Short-Term Investments	401.5	385.42	397.02	385.58	322.29	242.16
Cash Growth	-1.81%	-2.92%	2.97%	19.64%	33.09%	15.90%
Accounts Receivable	31.72	50.32	62.8	57.33	74	52.16
Other Receivables	80.45	63.13	54.58	46.61	60.85	45.81
Receivables	112.17	113.45	117.38	103.94	134.85	97.98
Inventory	80.34	84.63	77.29	89.26	112.4	82.39
Prepaid Expenses	-	7.83	13.17	8.67	9.34	6.83
Other Current Assets	2.23	17.28	7.84	2.63	14.24	3.7
Total Current Assets	596.24	608.61	612.7	590.08	593.12	433.06
Property, Plant & Equipment	196.82	207.04	212.51	203.11	197.9	198.78
Long-Term Investments	40.14	38.12	43.92	31.92	31.68	32.98
Long-Term Deferred Tax Assets	1.96	2.23	2	2.74	2.6	2.77
Other Long-Term Assets	157.15	151.9	147.82	144.89	143.19	143.19
Total Assets	992.31	1,008	1,019	972.74	968.48	810.78
Accounts Payable	26.89	29.62	31.61	23.58	32.83	33.07
Accrued Expenses	-	14.82	26.57	32.66	28.73	19.83
Short-Term Debt	15	15	20.9	-	18.5	-
Current Portion of Long-Term Debt	-	-	-	1.2	1.2	1.2
Current Portion of Leases	1.51	2.28	1.83	1.7	1.8	1.67
Current Income Taxes Payable	3.6	4.23	2.95	4.47	13.79	4.56
Current Unearned Revenue	14.45	8.63	6.43	7.45	4.14	2.14
Other Current Liabilities	31.68	18.15	12.38	4.87	14.41	11.43
Total Current Liabilities	93.12	92.73	102.66	75.93	115.4	73.9
Long-Term Debt	-	-	-	0.9	2.1	3.3
Long-Term Leases	1.2	1.27	2.09	3.24	1.75	3.32
Pension & Post-Retirement Benefits	15.73	16.18	15.25	15.88	16.42	15.77
Long-Term Deferred Tax Liabilities	5.47	6.27	5.87	5.96	8.06	4.36
Other Long-Term Liabilities	8.2	8.54	14.38	0.22	1.41	0.79
Total Liabilities	123.71	124.99	140.25	102.13	145.13	101.43
Common Stock	171.26	171.26	171.26	171.26	171.26	171.26
Retained Earnings	637.58	630.61	602.04	591.33	564.41	476.27
Comprehensive Income & Other	-43.48	-22.12	6.27	-7.66	-8.19	-9.86
Total Common Equity	765.35	779.74	779.57	754.93	727.47	637.66
Minority Interest	103.25	103.17	99.13	115.68	95.88	71.69
Shareholders' Equity	868.6	882.92	878.7	870.61	823.35	709.35
Total Liabilities & Equity	992.31	1,008	1,019	972.74	968.48	810.78
Total Debt	17.71	18.55	24.82	7.04	25.35	9.49
Net Cash (Debt)	383.8	366.88	372.21	378.54	296.93	232.68
Net Cash Growth	1.06%	-1.43%	-1.67%	27.48%	27.62%	17.67%
Net Cash Per Share	1.66	2.68	2.72	2.76	2.17	1.70
Filing Date Shares Outstanding	136.93	136.93	136.93	136.93	136.93	136.93
Total Common Shares Outstanding	136.93	136.93	136.93	136.93	136.93	136.93
Working Capital	503.13	515.88	510.04	514.15	477.72	359.16
Book Value Per Share	5.59	5.69	5.69	5.51	5.31	4.66
Tangible Book Value	765.35	779.74	779.57	754.93	727.47	637.66
Tangible Book Value Per Share	5.59	5.69	5.69	5.51	5.31	4.66
Land	-	7.92	8.26	8.22	8.2	8.11
Buildings	-	63.52	65.87	61.16	60.87	60.03
Machinery	-	288.31	310.96	302.3	290.13	280.03
Construction In Progress	-	3.26	2.62	1.59	0.01	44.12

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.