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	Dec '25 Dec 31, 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	9.33	21.07	15.23	13.72	8.2	7.82
Short-Term Investments	0.22	-	-	-	3.26	4.81
Trading Asset Securities	-	0.42	2.39	2.33	-	-
Cash & Short-Term Investments	9.55	21.49	17.61	16.05	11.46	12.63
Cash Growth	-1.75%	22.02%	9.73%	40.12%	-9.30%	16.96%
Accounts Receivable	40.93	17.29	18.26	16.7	13.9	11.02
Other Receivables	0.42	9.18	3.05	2.92	0.4	0.95
Receivables	41.35	26.47	21.32	19.62	14.29	11.97
Inventory	13.23	15.15	16.61	17.17	13.74	10.4
Prepaid Expenses	-	-	-	-	0.62	0.56
Other Current Assets	1.12	-	-	-	4.4	0.28
Total Current Assets	65.24	63.11	55.54	52.84	44.5	35.85
Property, Plant & Equipment	77.69	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	95.32	95.44	0.36	-	0.59	0.61
Total Assets	248.94	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	8.14	5.24	6.67	4.82	2.79	2.59
Current Portion of Long-Term Debt	5.52	6.83	4.45	4.74	5.39	2.18
Current Portion of Leases	0.57	0.87	1.15	1.21	1.08	1.11
Other Current Liabilities	30.35	15.52	13.16	10.4	1.78	1.6
Total Current Liabilities	44.59	34.47	39.73	32.47	20.44	16.79
Long-Term Debt	60.36	40.79	44.68	47.96	36.33	21.68
Long-Term Leases	0.16	1.25	1.9	1.29	2.31	2.95
Long-Term Unearned Revenue	1.24	1.36	1.52	1.27	1.41	1.05
Long-Term Deferred Tax Liabilities	10.77	10.72	0.17	0.75	0.8	1.23
Other Long-Term Liabilities	-	-	0.76	0.77	-	-
Total Liabilities	117.12	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	13.67	18.46	28.66	35.25	31.24	25.07
Treasury Stock	-1.77	-1.77	-	-	-	-
Comprehensive Income & Other	55.67	55.24	5.76	1.35	1.33	1.18
Total Common Equity	131.82	136.17	72.59	73.91	69.47	61.95
Minority Interest	-	-	1.03	1.5	2.34	1.1
Shareholders' Equity	131.82	136.17	73.62	75.41	71.82	63.05
Total Liabilities & Equity	248.94	224.75	162.38	159.91	133.11	106.74
Total Debt	74.76	54.98	58.85	60.02	47.91	30.51
Net Cash (Debt)	-65.21	-33.49	-41.23	-43.97	-36.45	-17.87
Net Cash Per Share	-0.22	-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	20.65	28.64	15.81	20.38	24.06	19.06
Book Value Per Share	0.45	0.46	0.28	0.29	0.28	0.25
Tangible Book Value	121.16	125.51	61.94	63.25	58.82	51.29
Tangible Book Value Per Share	0.41	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.