V.S. Industry Berhad Balance Sheet

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

Millions MYR. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	711.9	858.72	753.89	689.27	278.61	402.4
Short-Term Investments	0.15	0.14	1.16	-	-	-
Cash & Short-Term Investments	712.05	858.87	755.05	689.27	278.61	402.4
Cash Growth	-7.43%	13.75%	9.54%	147.40%	-30.76%	-0.52%
Accounts Receivable	939.61	1,088	1,465	1,275	1,168	1,093
Other Receivables	7.76	52.96	48.4	110.67	95.92	100.81
Receivables	947.38	1,141	1,513	1,385	1,264	1,194
Inventory	426.37	448.6	613.38	703.78	925.01	636.54
Prepaid Expenses	-	6.48	21.69	-	-	-
Total Current Assets	2,086	2,455	2,903	2,778	2,467	2,232
Property, Plant & Equipment	1,033	1,008	909.86	1,086	1,134	1,093
Long-Term Investments	168.48	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	90.9	118.03	31.89	30.24	24.17	23.11
Total Assets	3,380	3,726	4,078	4,043	3,792	3,598
Accounts Payable	652.48	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	188.5	212.67	288.86	233.13	435.1	288.41
Current Portion of Long-Term Debt	35.74	241.42	43.18	58.48	39.65	26.91
Current Portion of Leases	0.44	0.48	0.25	1.69	3.85	2.82
Current Income Taxes Payable	17.44	4.35	9.37	15.8	1.15	18.22
Current Unearned Revenue	0.67	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	895.26	1,150	1,160	1,110	1,364	1,200
Long-Term Debt	317.19	332.4	575.47	584.96	148.02	110.37
Long-Term Leases	47.24	50.32	0.33	0.2	1.88	2.03
Long-Term Deferred Tax Liabilities	29.49	35.2	48.82	68.54	59.13	68.37
Other Long-Term Liabilities	6.05	6.32	-	-	-	-
Total Liabilities	1,295	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	1,247	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	-106.87	7.89	82.71	119.74	153.97	242.28
Total Common Equity	2,087	2,153	2,293	2,147	2,072	2,041
Minority Interest	-2.29	-1.7	-0.42	131.67	147.99	177
Shareholders' Equity	2,085	2,151	2,293	2,279	2,220	2,218
Total Liabilities & Equity	3,380	3,726	4,078	4,043	3,792	3,598
Total Debt	589.1	837.28	908.07	878.46	628.5	430.55
Net Cash (Debt)	122.95	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	1,191	1,305	1,743	1,668	1,104	1,032
Book Value Per Share	0.54	0.56	0.59	0.56	0.54	0.54
Tangible Book Value	2,087	2,153	2,291	2,147	2,072	2,041
Tangible Book Value Per Share	0.54	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.