Y.S.P. Southeast Asia Holding Berhad (KLSE: YSPSAH)

YSPSAH Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	139.18	130.33	129.51	120.4	86.89	90.08
Short-Term Investments	-	0.77	5.88	7.67	6.06	3.55
Cash & Short-Term Investments	139.18	131.1	135.38	128.07	92.95	93.64
Cash Growth	2.50%	-3.16%	5.71%	37.79%	-0.74%	19.56%
Accounts Receivable	69.21	67.71	64	57.18	58.58	65.11
Other Receivables	31.08	4.15	4.08	5.78	4.78	6.66
Receivables	100.29	71.86	68.08	62.96	63.37	71.77
Inventory	134.95	138.31	122.89	108.91	131.76	105.96
Prepaid Expenses	-	4.04	3.85	4.53	3.62	1.87
Other Current Assets	-	8.35	3.88	0.93	8.35	5.29
Total Current Assets	374.42	353.66	334.08	305.39	300.04	278.52
Property, Plant & Equipment	163.77	161.71	134.72	135.93	142.29	146.4
Long-Term Investments	0.24	0.3	0.26	1.4	1.42	1.69
Goodwill	-	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	4.86	0.32	0.25	0.33	0.25	0.32
Long-Term Deferred Tax Assets	0.18	0.18	0.16	0.12	0.18	0.24
Total Assets	543.46	520.74	474.05	447.75	448.74	431.74
Accounts Payable	22.45	23.96	23.93	17.63	15.01	21.54
Accrued Expenses	-	15.49	16.12	11.16	10.68	10.77
Short-Term Debt	3.9	4.3	4.4	14.3	17.16	4.5
Current Portion of Long-Term Debt	4.53	4.44	3.06	3.15	5.91	1.78
Current Portion of Leases	6.03	6.08	6.58	6.47	6.65	6.36
Current Income Taxes Payable	4.91	3.87	2.23	0.45	0.47	1.15
Other Current Liabilities	47.82	10.34	9.41	7.52	7.17	7.37
Total Current Liabilities	89.65	68.48	65.73	60.69	63.06	53.46
Long-Term Debt	30.52	32.81	11.53	18.92	21.93	23.9
Long-Term Leases	5.53	5.49	6.71	5.12	5.67	11.39
Long-Term Deferred Tax Liabilities	12.64	12.16	11.52	10.56	9.39	9.02
Total Liabilities	138.88	119.51	96.07	95.89	100.55	98.14
Common Stock	154.4	154.4	152.26	151.96	151.64	148.91
Retained Earnings	239.29	237.86	214.45	191.2	187.23	176.44
Comprensive Income & Other	4.26	2.8	5.45	3.34	3.72	2.84
Total Common Equity	397.95	395.06	372.16	346.5	342.6	328.19
Minority Interest	6.63	6.17	5.82	5.36	5.6	5.41
Shareholders' Equity	404.58	401.23	377.98	351.86	348.19	333.6
Total Liabilities & Equity	543.46	520.74	474.05	447.75	448.74	431.74
Total Debt	50.51	53.13	32.27	47.96	57.32	47.92
Net Cash (Debt)	88.67	77.97	103.11	80.11	35.63	45.71
Net Cash Growth	9.63%	-24.38%	28.72%	124.86%	-22.07%	18.23%
Net Cash Per Share	0.63	0.55	0.73	0.57	0.25	0.33
Filing Date Shares Outstanding	141.85	141.84	141.19	140.9	140.77	139.7
Total Common Shares Outstanding	141.85	141.85	141.04	140.9	140.76	139.58
Working Capital	284.77	285.18	268.36	244.7	236.98	225.06
Book Value Per Share	2.81	2.79	2.64	2.46	2.43	2.35
Tangible Book Value	393.09	390.17	367.33	341.59	337.78	323.3
Tangible Book Value Per Share	2.77	2.75	2.60	2.42	2.40	2.32
Land	-	17.2	17.2	17.2	17.2	17.2
Buildings	-	76.03	69.34	68.36	68.08	67.32
Machinery	-	156.11	150.84	147.98	140.86	126.55
Construction In Progress	-	1.19	0.14	0.19	0.23	8.87

Source: S&P Capital IQ. Standard template. Financial Sources.