V.S. Industry Berhad (KLSE:VS)

V.S. Industry Berhad Balance Sheet

Financials in millions MYR. Fiscal year is August - July.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct 31, 2025	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	752.65	858.72	753.89	689.27	278.61	402.4
Short-Term Investments	0.14	0.14	1.16	-	-	-
Cash & Short-Term Investments	752.79	858.87	755.05	689.27	278.61	402.4
Cash Growth	7.75%	13.75%	9.54%	147.40%	-30.76%	-0.52%
Accounts Receivable	1,135	1,088	1,465	1,275	1,168	1,093
Other Receivables	13.41	52.96	48.4	110.67	95.92	100.81
Receivables	1,149	1,141	1,513	1,385	1,264	1,194
Inventory	437.17	448.6	613.38	703.78	925.01	636.54
Prepaid Expenses	-	6.48	21.69	-	-	-
Total Current Assets	2,339	2,455	2,903	2,778	2,467	2,232
Property, Plant & Equipment	1,002	1,008	909.86	1,086	1,134	1,093
Long-Term Investments	160.39	142.78	228.86	142.83	161.65	244.27
Goodwill	-	-	1.56	-	-	-
Other Intangible Assets	-	-	0.41	-	-	-
Long-Term Deferred Tax Assets	1.7	1.7	2.1	5.08	5.14	5.61
Other Long-Term Assets	111.81	118.03	31.89	30.24	24.17	23.11
Total Assets	3,614	3,726	4,078	4,043	3,792	3,598
Accounts Payable	749.21	505.88	642.83	600.87	647.98	690.36
Accrued Expenses	-	98.8	108.96	107.52	99.53	82.64
Short-Term Debt	241.02	212.67	288.86	233.13	435.1	288.41
Current Portion of Long-Term Debt	40.86	241.42	43.18	58.48	39.65	26.91
Current Portion of Leases	0.45	0.48	0.25	1.69	3.85	2.82
Current Income Taxes Payable	8.89	4.35	9.37	15.8	1.15	18.22
Current Unearned Revenue	0.11	0.19	4.95	18.49	23.54	16.88
Other Current Liabilities	-	86.12	62.09	74.01	112.78	73.86
Total Current Liabilities	1,041	1,150	1,160	1,110	1,364	1,200
Long-Term Debt	322.5	332.4	575.47	584.96	148.02	110.37
Long-Term Leases	49.04	50.32	0.33	0.2	1.88	2.03
Long-Term Deferred Tax Liabilities	32.43	35.2	48.82	68.54	59.13	68.37
Other Long-Term Liabilities	6.42	6.32	-	-	-	-
Total Liabilities	1,451	1,574	1,785	1,764	1,573	1,381
Common Stock	946.34	946.34	933.64	873.52	855.31	842.36
Retained Earnings	1,292	1,262	1,322	1,171	1,067	960.86
Treasury Stock	-	-62.84	-45.58	-16.98	-4.98	-4.98
Comprehensive Income & Other	-73.24	7.89	82.71	119.74	153.97	242.28
Total Common Equity	2,165	2,153	2,293	2,147	2,072	2,041
Minority Interest	-1.95	-1.7	-0.42	131.67	147.99	177
Shareholders' Equity	2,164	2,151	2,293	2,279	2,220	2,218
Total Liabilities & Equity	3,614	3,726	4,078	4,043	3,792	3,598
Total Debt	653.87	837.28	908.07	878.46	628.5	430.55
Net Cash (Debt)	98.92	21.59	-153.02	-189.19	-349.89	-28.14
Net Cash Per Share	0.03	0.01	-0.04	-0.05	-0.09	-0.01
Filing Date Shares Outstanding	3,855	3,855	3,870	3,853	3,837	3,817
Total Common Shares Outstanding	3,855	3,868	3,867	3,842	3,829	3,809
Working Capital	1,298	1,305	1,743	1,668	1,104	1,032
Book Value Per Share	0.56	0.56	0.59	0.56	0.54	0.54
Tangible Book Value	2,165	2,153	2,291	2,147	2,072	2,041
Tangible Book Value Per Share	0.56	0.56	0.59	0.56	0.54	0.54
Land	-	688.35	671.27	104.45	104.45	82.25
Buildings	-	-	-	718.46	646.21	516.06
Machinery	-	1,105	1,003	1,147	1,134	1,164
Construction In Progress	-	1.52	0.41	2.04	53.93	83.29

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