WaveFront Berhad Balance Sheet

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	260.88	204.44	235.43	255.9	200.67	351.21
Short-Term Investments	-	13.23	4.28	6.21	8.32	8
Cash & Short-Term Investments	260.88	217.67	239.71	262.11	209	359.21
Cash Growth	17.62%	-9.19%	-8.55%	25.41%	-41.82%	-2.43%
Accounts Receivable	94.67	101.9	100.44	164.32	444.81	998
Other Receivables	28.72	61.01	34.87	36.57	44.56	34.29
Receivables	123.39	162.91	135.3	200.89	489.37	1,032
Inventory	36.45	48.35	50.9	80.05	314.79	458.49
Prepaid Expenses	-	7.59	8.17	10.09	16.89	33.39
Other Current Assets	-	-	92.81	15.5	3.22	0.21
Total Current Assets	420.72	436.52	526.89	568.63	1,033	1,884
Property, Plant & Equipment	51.23	72.2	48.67	207.37	362.35	375.76
Long-Term Investments	3	4.69	-	-	-	-
Goodwill	-	-	-	-	76.41	76.41
Long-Term Deferred Tax Assets	-	-	-	0.28	-	-
Other Long-Term Assets	68.46	69.18	24.75	-	-	-
Total Assets	543.41	582.6	600.31	776.28	1,472	2,336
Accounts Payable	85.96	60.37	51.63	82.37	298.54	788.19
Accrued Expenses	-	0.01	0.5	0.65	0.17	2.06
Short-Term Debt	30.56	39.22	19.77	17.92	77.51	402.08
Current Portion of Long-Term Debt	4.79	4.88	4.78	4.73	5.23	4.34
Current Portion of Leases	13.22	17.63	25.22	31.38	36.13	30.17
Current Unearned Revenue	-	0.02	-	0.33	-	0.2
Other Current Liabilities	-	43.88	53.76	60.76	167.41	175.12
Total Current Liabilities	134.52	166	155.67	198.13	584.99	1,402
Long-Term Debt	30.68	33.03	37.88	42.47	47.05	52.36
Long-Term Leases	0.53	5.63	24.04	51.78	90.11	71.11
Long-Term Deferred Tax Liabilities	3.53	3.67	3.84	-	11.09	19.44
Total Liabilities	169.26	208.33	221.44	292.38	733.25	1,545
Common Stock	1,338	1,338	1,338	1,338	1,338	1,338
Retained Earnings	142.2	142.25	146.63	251.57	506.11	558.52
Treasury Stock	-1.9	-1.9	-1.9	-1.9	-1.9	-1.9
Comprehensive Income & Other	-1,105	-1,105	-1,104	-1,104	-1,104	-1,104
Total Common Equity	374.15	374.26	378.85	483.79	738.58	790.7
Minority Interest	-	-	0.02	0.11	0.2	-
Shareholders' Equity	374.15	374.26	378.87	483.9	738.77	790.7
Total Liabilities & Equity	543.41	582.6	600.31	776.28	1,472	2,336
Total Debt	79.77	100.38	111.7	148.28	256.04	560.06
Net Cash (Debt)	181.1	117.29	128.01	113.83	-47.04	-200.85
Net Cash Growth	36.49%	-8.37%	12.45%	-	-	-
Net Cash Per Share	0.15	0.10	0.11	0.09	-0.04	-0.17
Filing Date Shares Outstanding	1,203	1,203	1,203	1,203	1,203	1,203
Total Common Shares Outstanding	1,203	1,203	1,203	1,203	1,203	1,203
Working Capital	286.19	270.52	371.22	370.5	448.27	481.43
Book Value Per Share	0.31	0.31	0.31	0.40	0.61	0.66
Tangible Book Value	374.15	374.26	378.85	483.79	662.16	714.28
Tangible Book Value Per Share	0.31	0.31	0.31	0.40	0.55	0.59
Land	-	35.45	32.68	126.88	126.88	126.88
Machinery	-	208.46	150.05	273.16	436.1	414.27
Construction In Progress	-	-	-	-	0.69	0.69

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