YBS International 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	6.74	21.07	15.23	13.72	8.2	7.82
Short-Term Investments	0.23	-	-	-	3.26	4.81
Trading Asset Securities	-	0.42	2.39	2.33	-	-
Cash & Short-Term Investments	6.96	21.49	17.61	16.05	11.46	12.63
Cash Growth	-52.04%	22.02%	9.73%	40.12%	-9.30%	16.96%
Accounts Receivable	40.81	17.29	18.26	16.7	13.9	11.02
Other Receivables	0.88	9.18	3.05	2.92	0.4	0.95
Receivables	41.7	26.47	21.32	19.62	14.29	11.97
Inventory	13.04	15.15	16.61	17.17	13.74	10.4
Prepaid Expenses	-	-	-	-	0.62	0.56
Other Current Assets	0.62	-	-	-	4.4	0.28
Total Current Assets	62.32	63.11	55.54	52.84	44.5	35.85
Property, Plant & Equipment	56.62	55.1	95.42	95.94	76.92	59.22
Goodwill	10.66	10.66	10.66	10.66	10.66	10.66
Long-Term Deferred Tax Assets	0.02	0.45	0.41	0.47	0.43	0.41
Other Long-Term Assets	95.35	95.44	0.36	-	0.59	0.61
Total Assets	224.96	224.75	162.38	159.91	133.11	106.74
Accounts Payable	-	6	14.3	11.28	6.49	5.91
Accrued Expenses	-	-	-	-	2.91	3.39
Short-Term Debt	5.12	5.24	6.67	4.82	2.79	2.59
Current Portion of Long-Term Debt	6.52	6.83	4.45	4.74	5.39	2.18
Current Portion of Leases	0.49	0.87	1.15	1.21	1.08	1.11
Other Current Liabilities	26.76	15.52	13.16	10.4	1.78	1.6
Total Current Liabilities	38.89	34.47	39.73	32.47	20.44	16.79
Long-Term Debt	38.46	40.79	44.68	47.96	36.33	21.68
Long-Term Leases	0.78	1.25	1.9	1.29	2.31	2.95
Long-Term Unearned Revenue	1.28	1.36	1.52	1.27	1.41	1.05
Long-Term Deferred Tax Liabilities	10.75	10.72	0.17	0.75	0.8	1.23
Other Long-Term Liabilities	-	-	0.76	0.77	-	-
Total Liabilities	90.15	88.58	88.75	84.5	61.29	43.69
Common Stock	64.25	64.24	38.18	37.31	36.9	35.69
Retained Earnings	16.85	18.46	28.66	35.25	31.24	25.07
Treasury Stock	-1.77	-1.77	-	-	-	-
Comprehensive Income & Other	55.49	55.24	5.76	1.35	1.33	1.18
Total Common Equity	134.82	136.17	72.59	73.91	69.47	61.95
Minority Interest	-	-	1.03	1.5	2.34	1.1
Shareholders' Equity	134.82	136.17	73.62	75.41	71.82	63.05
Total Liabilities & Equity	224.96	224.75	162.38	159.91	133.11	106.74
Total Debt	51.36	54.98	58.85	60.02	47.91	30.51
Net Cash (Debt)	-44.4	-33.49	-41.23	-43.97	-36.45	-17.87
Net Cash Per Share	-0.16	-0.12	-0.16	-0.17	-0.14	-0.07
Filing Date Shares Outstanding	294.61	294.61	262.66	253.94	251.67	245.1
Total Common Shares Outstanding	294.61	294.56	258.46	253.8	251.61	245.1
Working Capital	23.43	28.64	15.81	20.38	24.06	19.06
Book Value Per Share	0.46	0.46	0.28	0.29	0.28	0.25
Tangible Book Value	124.16	125.51	61.94	63.25	58.82	51.29
Tangible Book Value Per Share	0.42	0.43	0.24	0.25	0.23	0.21
Land	-	13.18	18.24	-	-	-
Buildings	-	11.11	55.21	29.9	-	29.23
Machinery	-	109.61	108.16	105.14	116.46	80.98
Construction In Progress	-	0.78	0.12	23.92	18.03	0.09

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