West River Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	26.98	6.97	8.27	5.6	6.03
Short-Term Investments	-	0.15	0.13	0.11	0.08
Trading Asset Securities	-	-	-	0	0
Cash & Short-Term Investments	26.98	7.11	8.4	5.71	6.11
Cash Growth	279.22%	-15.34%	47.22%	-6.62%	-44.30%
Accounts Receivable	58.47	63.26	50.64	38.52	37.46
Other Receivables	1.74	0.12	0.05	0.05	0.06
Receivables	60.21	63.37	50.69	38.57	37.52
Inventory	0.08	0.02	0.17	0.09	0.08
Prepaid Expenses	-	0.17	0.12	-	0.08
Restricted Cash	-	0.25	-	-	0.18
Other Current Assets	-	-	-	9.39	-
Total Current Assets	87.27	70.93	59.39	53.76	43.97
Property, Plant & Equipment	1.1	1.25	1.07	0.63	0.6
Other Long-Term Assets	14.49	5.87	5.98	5.86	15.71
Total Assets	102.85	78.05	66.43	60.25	60.28
Accounts Payable	20.3	31.61	28.55	23.44	24.52
Accrued Expenses	0.53	1.41	0.96	0.62	0.12
Short-Term Debt	-	-	1.86	0.15	0.21
Current Portion of Long-Term Debt	0.76	0.72	0.49	0.87	0.83
Current Portion of Leases	0.19	0.19	0.11	0.06	0.02
Current Income Taxes Payable	-	1.03	1.91	0.61	-
Current Unearned Revenue	9.07	0.22	0.16	0.02	0.56
Other Current Liabilities	2.35	0.7	0.38	0.05	0.54
Total Current Liabilities	33.19	35.88	34.42	25.82	26.8
Long-Term Debt	4.41	9.85	7.21	15.2	15.91
Long-Term Leases	0.26	0.42	0.37	0.04	0.03
Total Liabilities	37.86	46.15	42	41.06	42.74
Common Stock	46.8	20.03	1.51	1.5	1.5
Retained Earnings	36.72	30.4	22.93	17.69	16.03
Comprehensive Income & Other	-18.53	-18.53	-	-	-
Shareholders' Equity	65	31.9	24.44	19.19	17.53
Total Liabilities & Equity	102.85	78.05	66.43	60.25	60.28
Total Debt	5.62	11.18	10.02	16.33	17.01
Net Cash (Debt)	21.36	-4.06	-1.62	-10.62	-10.89
Net Cash Per Share	0.06	-0.47	-1.06	-7.08	-7.26
Filing Date Shares Outstanding	357.19	286.16	286.16	1.5	1.5
Total Common Shares Outstanding	357.19	286.16	1.58	1.5	1.5
Working Capital	54.08	35.05	24.97	27.95	17.17
Book Value Per Share	0.18	0.11	15.47	12.79	11.69
Tangible Book Value	65	31.9	24.44	19.19	17.53
Tangible Book Value Per Share	0.18	0.11	15.47	12.79	11.69
Buildings	-	0.6	0.6	0.6	0.6
Machinery	-	1.16	0.95	0.9	0.88

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