WaveFront Berhad Balance Sheet

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

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	250.31	204.44	235.43	255.9	200.67
Short-Term Investments	-	13.23	4.28	6.21	8.32
Cash & Short-Term Investments	250.31	217.67	239.71	262.11	209
Cash Growth	15.00%	-9.19%	-8.55%	25.41%	-41.82%
Accounts Receivable	106.39	101.9	100.44	164.32	444.81
Other Receivables	1.78	61.01	34.87	36.57	44.56
Receivables	108.17	162.91	135.3	200.89	489.37
Inventory	51.63	48.35	50.9	80.05	314.79
Prepaid Expenses	-	7.59	8.17	10.09	16.89
Other Current Assets	-	-	92.81	15.5	3.22
Total Current Assets	410.11	436.52	526.89	568.63	1,033
Property, Plant & Equipment	48.07	72.2	48.67	207.37	362.35
Long-Term Investments	0.76	4.69	-	-	-
Goodwill	-	-	-	-	76.41
Long-Term Deferred Tax Assets	-	-	-	0.28	-
Other Long-Term Assets	67.63	69.18	24.75	-	-
Total Assets	526.57	582.6	600.31	776.28	1,472
Accounts Payable	78.81	60.37	51.63	82.37	298.54
Accrued Expenses	-	0.01	0.5	0.65	0.17
Short-Term Debt	35.54	39.22	19.77	17.92	77.51
Current Portion of Long-Term Debt	4.56	4.88	4.78	4.73	5.23
Current Portion of Leases	5.63	17.63	25.22	31.38	36.13
Current Unearned Revenue	0.06	0.02	-	0.33	-
Other Current Liabilities	-	43.88	53.76	60.76	167.41
Total Current Liabilities	124.59	166	155.67	198.13	584.99
Long-Term Debt	28.47	33.03	37.88	42.47	47.05
Long-Term Leases	-	5.63	24.04	51.78	90.11
Long-Term Deferred Tax Liabilities	3.55	3.67	3.84	-	11.09
Total Liabilities	156.61	208.33	221.44	292.38	733.25
Common Stock	1,338	1,338	1,338	1,338	1,338
Retained Earnings	138	142.25	146.63	251.57	506.11
Treasury Stock	-1.9	-1.9	-1.9	-1.9	-1.9
Comprehensive Income & Other	-1,105	-1,105	-1,104	-1,104	-1,104
Total Common Equity	369.96	374.26	378.85	483.79	738.58
Minority Interest	-	-	0.02	0.11	0.2
Shareholders' Equity	369.96	374.26	378.87	483.9	738.77
Total Liabilities & Equity	526.57	582.6	600.31	776.28	1,472
Total Debt	74.19	100.38	111.7	148.28	256.04
Net Cash (Debt)	176.13	117.29	128.01	113.83	-47.04
Net Cash Growth	50.17%	-8.37%	12.45%	-	-
Net Cash Per Share	0.15	0.10	0.11	0.09	-0.04
Filing Date Shares Outstanding	1,203	1,203	1,203	1,203	1,203
Total Common Shares Outstanding	1,203	1,203	1,203	1,203	1,203
Working Capital	285.52	270.52	371.22	370.5	448.27
Book Value Per Share	0.31	0.31	0.31	0.40	0.61
Tangible Book Value	369.96	374.26	378.85	483.79	662.16
Tangible Book Value Per Share	0.31	0.31	0.31	0.40	0.55
Land	-	35.45	32.68	126.88	126.88
Machinery	-	208.46	150.05	273.16	436.1
Construction In Progress	-	-	-	-	0.69