Vestland Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	2.99	41.34	21.32	3.89	14.05	12.49
Short-Term Investments	-	57	22.43	19.79	5.79	4
Cash & Short-Term Investments	2.99	98.34	43.76	23.68	19.84	16.49
Cash Growth	-93.17%	124.74%	84.82%	19.35%	20.32%	-
Accounts Receivable	395.67	305.33	135.97	96.33	63.6	52.96
Other Receivables	104.71	0.23	0.15	8.66	14.81	13.27
Receivables	500.38	305.56	136.12	104.99	78.41	66.23
Prepaid Expenses	-	3.52	2.08	0.28	0.06	0.2
Other Current Assets	-	-	0.67	1.83	3.7	-
Total Current Assets	503.37	407.42	182.63	130.78	102.01	82.91
Property, Plant & Equipment	14.37	14.64	12.34	11.07	15.03	18.22
Long-Term Investments	-	-	-	-	-	1.14
Long-Term Deferred Tax Assets	-	-	-	0.1	0.15	0.1
Other Long-Term Assets	68.75	60.06	32	26.8	3.93	8.8
Total Assets	586.49	482.12	226.97	168.75	121.12	111.17
Accounts Payable	167.43	120.19	87.34	68.27	37.52	36.59
Accrued Expenses	-	5.96	4.5	1.36	2.64	4.37
Short-Term Debt	210.3	154.2	24.61	6.3	14.36	8.58
Current Portion of Long-Term Debt	1.76	1.74	1.59	1.37	0.6	0.17
Current Portion of Leases	0.57	0.49	0.19	1.03	1.11	0.88
Current Income Taxes Payable	4.6	2.89	4.44	2.27	2.47	0.39
Current Unearned Revenue	3.76	20.74	1.81	2.82	3.48	9.31
Other Current Liabilities	17.34	11.09	11.02	18.57	4.92	16.26
Total Current Liabilities	405.76	317.29	135.51	102	67.1	76.56
Long-Term Debt	9.82	10.68	19.25	19.19	17.28	4.51
Long-Term Leases	1.25	0.65	0.6	1.11	0.92	1.3
Long-Term Deferred Tax Liabilities	0.04	0.04	0.04	-	-	-
Total Liabilities	416.88	328.66	155.41	122.3	85.31	82.37
Common Stock	100.6	100.6	46.46	1.75	1.75	1.75
Retained Earnings	113.73	97.58	69.81	44.7	34.06	27.05
Comprehensive Income & Other	-44.71	-44.71	-44.71	-	-	-
Shareholders' Equity	169.62	153.46	71.56	46.45	35.81	28.8
Total Liabilities & Equity	586.49	482.12	226.97	168.75	121.12	111.17
Total Debt	223.7	167.76	46.25	29	34.27	15.44
Net Cash (Debt)	-220.72	-69.42	-2.49	-5.33	-14.44	1.05
Net Cash Per Share	-0.24	-0.07	-0.00	-	-	-
Filing Date Shares Outstanding	944.31	944.31	944.31	774.31	-	-
Total Common Shares Outstanding	944.31	944.31	774.31	-	-	-
Working Capital	97.61	90.13	47.12	28.78	34.9	6.35
Book Value Per Share	0.18	0.16	0.09	-	-	-
Tangible Book Value	169.62	153.46	71.56	46.45	35.81	28.8
Tangible Book Value Per Share	0.18	0.16	0.09	-	-	-
Buildings	-	9.38	9.38	-	0.26	2.09
Machinery	-	9.4	9.57	5.63	4.96	4.94
Construction In Progress	-	-	-	7.65	12.1	12.63

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