KLSE:WARISAN Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	107.18	40.54	33.85	48.5	43.93	47.65
Short-Term Investments	-	35.72	35.84	41.86	44.25	56.74
Cash & Short-Term Investments	107.18	76.26	69.69	90.36	88.17	104.38
Cash Growth	96.39%	9.43%	-22.88%	2.48%	-15.53%	-12.28%
Accounts Receivable	246.95	165.77	108.51	118.91	96.26	70
Other Receivables	0.39	16.44	13.9	6.95	12.58	17.98
Receivables	247.33	182.21	122.42	125.86	108.84	87.98
Inventory	165.36	188.46	250.84	148.84	128.63	133.84
Finance Div. Loans and Leases	-	14.32	7.61	4.39	5.24	8.34
Prepaid Expenses	-	17.66	19.62	16.19	13.72	15.76
Other Current Assets	0.71	45.4	2.82	0.01	0.26	0.01
Total Current Assets	520.59	524.31	472.99	385.65	344.86	350.32
Property, Plant & Equipment	248.1	259.96	252.1	231.65	213.39	218.41
Long-Term Investments	49.91	51.35	50.84	47.27	35.77	31.44
Goodwill	-	-	-	-	9.13	9.13
Other Intangible Assets	10.9	11.07	11.13	11.14	1.74	1.58
Finance Div. Loans and Leases Long-Term	8.61	10.57	8.36	0.13	0.66	2.67
Long-Term Deferred Tax Assets	4.53	4.54	4.09	6.48	5.22	6.1
Other Long-Term Assets	-	-	45.4	43.5	43.5	43.5
Total Assets	842.63	861.79	844.91	725.81	654.27	663.15

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Accounts Payable	-	175.42	147.01	78.49	63.61	64.31
Accrued Expenses	-	23.22	30.41	27.96	20.19	24.37
Short-Term Debt	264.96	270.8	243.57	249.71	223.56	210.21
Current Portion of Long-Term Debt	36.53	38.96	2.81	0.71	0.85	1.4
Current Portion of Leases	12.22	12.14	8.53	7.29	6.58	9.23
Current Income Taxes Payable	2.49	2.6	2.12	1.59	1.17	1.12
Current Unearned Revenue	22.25	22.71	26.32	10.57	11.32	10.45
Other Current Liabilities	280.66	84.35	52.82	50.24	40.85	43
Total Current Liabilities	619.11	630.19	513.59	426.55	368.12	364.08
Long-Term Debt	0.56	1.34	37.52	0.34	1	2.08
Long-Term Leases	13.95	15.08	12.89	5.95	5.44	3.72
Long-Term Unearned Revenue	0.01	0.01	0.53	-	-	-
Pension & Post-Retirement Benefits	11.1	10.47	7.99	8.43	8.31	12.07
Long-Term Deferred Tax Liabilities	13.79	15	18.54	18.24	15.16	15.91
Other Long-Term Liabilities	2.51	1.81	-	-	-	-
Total Liabilities	661.03	673.91	591.05	459.52	398.04	397.87

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Common Stock	67.2	67.2	67.2	67.2	67.2	67.2
Retained Earnings	58.03	71.3	128.91	141.86	142.42	149.7
Treasury Stock	-4.21	-4.21	-4.21	-4.21	-4.21	-4.21
Comprehensive Income & Other	37.43	35.37	41.08	40.72	28.71	29.5
Total Common Equity	158.45	169.65	232.97	245.57	234.12	242.18
Minority Interest	9.15	18.23	20.89	20.72	22.12	23.09
Shareholders' Equity	181.6	187.89	253.86	266.29	256.23	265.28
Total Liabilities & Equity	842.63	861.79	844.91	725.81	654.27	663.15

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Total Debt	328.22	338.32	305.32	263.99	237.43	226.63
Net Cash (Debt)	-221.03	-262.06	-235.63	-173.63	-149.26	-122.25
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.40	-4.03	-3.62	-2.67	-2.29	-1.88
Filing Date Shares Outstanding	65.1	65.1	65.1	65.1	65.1	65.1
Total Common Shares Outstanding	65.1	65.1	65.1	65.1	65.1	65.1
Working Capital	-98.53	-105.88	-40.6	-40.91	-23.26	-13.77
Book Value Per Share	2.43	2.61	3.58	3.77	3.60	3.72
Tangible Book Value	147.55	158.59	221.85	234.43	223.25	231.47
Tangible Book Value Per Share	2.27	2.44	3.41	3.60	3.43	3.56
Land	-	78.29	78.29	78.65	71.65	56.01
Buildings	-	-	-	-	-	15.5
Machinery	-	287.17	286.4	272.59	262.32	260.29