VSTECS Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	71.32	106.37	150.85	46.6	72.65	98.33
Short-Term Investments	-	4.01	4.77	1.34	0.96	0.74
Cash & Short-Term Investments	71.32	110.38	155.62	47.93	73.61	99.06
Cash Growth	-38.38%	-29.07%	224.68%	-34.88%	-25.69%	37.84%
Accounts Receivable	604.58	427.7	376.51	346.94	335.41	311.25
Other Receivables	25.11	18.88	14.81	14.33	8.37	5.71
Receivables	629.69	446.58	391.32	361.28	343.78	316.96
Inventory	305.18	247.75	200.8	253.2	222.53	86.53
Prepaid Expenses	-	9.25	13.05	1.07	0.77	0.88
Other Current Assets	-	3.45	0.96	0.96	0.96	9.96
Total Current Assets	1,006	817.4	761.75	664.44	641.65	513.38
Property, Plant & Equipment	11.34	7.85	9.48	5.2	6.19	7.57
Long-Term Investments	44.42	41.97	40.65	39.45	37.91	36.51
Goodwill	0.57	0.57	0.57	0.57	0.57	0.57
Other Intangible Assets	-	-	-	-	-	0.06
Long-Term Accounts Receivable	-	-	3.18	-	0.29	0.32
Long-Term Deferred Tax Assets	11.64	10.13	6.91	4.33	1.66	0.9
Total Assets	1,074	877.92	822.54	713.99	688.27	559.32
Accounts Payable	-	274.17	244.67	201.52	226.26	153.6
Accrued Expenses	-	-	-	-	-	18.58
Short-Term Debt	40.7	-	33.3	13.5	-	-
Current Portion of Leases	2.55	2.31	1.99	1.92	1.92	1.83
Current Income Taxes Payable	10.93	8.21	2.45	7.36	6.97	3.68
Current Unearned Revenue	-	13.13	14.56	11.16	16.06	12.22
Other Current Liabilities	470.49	75.61	65.19	67.11	59.12	31.58
Total Current Liabilities	524.67	373.43	362.15	302.57	310.34	221.48
Long-Term Leases	0.86	2.09	3.95	0.31	2.1	3.61
Total Liabilities	525.53	375.52	366.1	302.88	312.44	225.1
Common Stock	90	90	90	90	90	90
Retained Earnings	460.57	414.35	368.38	323.06	287.28	245.68
Treasury Stock	-1.95	-1.95	-1.95	-1.95	-1.45	-1.45
Shareholders' Equity	548.62	502.4	456.44	411.12	375.83	334.22
Total Liabilities & Equity	1,074	877.92	822.54	713.99	688.27	559.32
Total Debt	44.11	4.41	39.24	15.73	4.02	5.44
Net Cash (Debt)	27.21	105.98	116.39	32.2	69.59	93.62
Net Cash Growth	-75.50%	-8.94%	261.40%	-53.72%	-25.67%	34.22%
Net Cash Per Share	0.08	0.30	0.33	0.09	0.19	0.26
Filing Date Shares Outstanding	356.56	356.56	356.56	356.56	356.75	357
Total Common Shares Outstanding	356.56	356.56	356.56	356.56	357	357
Working Capital	481.52	443.97	399.6	361.87	331.31	291.9
Book Value Per Share	1.54	1.41	1.28	1.15	1.05	0.94
Tangible Book Value	548.05	501.83	455.86	410.55	375.26	333.59
Tangible Book Value Per Share	1.54	1.41	1.28	1.15	1.05	0.93
Machinery	-	19.96	19.48	18.04	16.41	17.88

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