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

KLSE:YSPSAH Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	150.34	138.87	130.33	129.51	120.4	86.89
Short-Term Investments	-	0.64	0.77	5.88	7.67	6.06
Cash & Short-Term Investments	150.34	139.51	131.1	135.38	128.07	92.95
Cash Growth	8.02%	6.41%	-3.16%	5.71%	37.79%	-0.74%
Accounts Receivable	64.99	67.51	67.71	64	57.18	58.58
Other Receivables	39.73	3.58	4.15	4.08	5.78	4.78
Receivables	104.71	71.09	71.86	68.08	62.96	63.37
Inventory	126.45	132.36	138.31	122.89	108.91	131.76
Prepaid Expenses	-	4.29	4.04	3.85	4.53	3.62
Other Current Assets	-	10.58	8.35	3.88	0.93	8.35
Total Current Assets	381.5	357.82	353.66	334.08	305.39	300.04
Property, Plant & Equipment	161.44	165.5	161.71	134.72	135.93	142.29
Long-Term Investments	0.24	0.26	0.3	0.26	1.4	1.42
Goodwill	-	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	4.95	0.42	0.32	0.25	0.33	0.25
Long-Term Deferred Tax Assets	0.17	0.17	0.18	0.16	0.12	0.18
Total Assets	548.29	528.74	520.74	474.05	447.75	448.74
Accounts Payable	17.45	20.99	23.96	23.93	17.63	15.01
Accrued Expenses	-	13.89	15.49	16.12	11.16	10.68
Short-Term Debt	3.7	3.7	4.3	4.4	14.3	17.16
Current Portion of Long-Term Debt	4.69	4.61	4.44	3.06	3.15	5.91
Current Portion of Leases	9.36	8.55	6.08	6.58	6.47	6.65
Current Income Taxes Payable	1.01	1.01	3.87	2.23	0.45	0.47
Other Current Liabilities	47.94	10.08	10.34	9.41	7.52	7.17
Total Current Liabilities	84.15	62.82	68.48	65.73	60.69	63.06
Long-Term Debt	25.83	34.5	35.28	11.53	18.92	21.93
Long-Term Leases	7.48	1.95	3.02	6.71	5.12	5.67
Pension & Post-Retirement Benefits	0.54	0.57	0.56	0.59	0.6	0.51
Long-Term Deferred Tax Liabilities	13.77	13.24	12.16	11.52	10.56	9.39
Total Liabilities	131.76	113.07	119.51	96.07	95.89	100.55
Common Stock	154.4	154.4	154.4	152.26	151.96	151.64
Retained Earnings	245.22	248.94	237.86	214.45	191.2	187.23
Comprehensive Income & Other	9.86	5.68	2.8	5.45	3.34	3.72
Total Common Equity	409.47	409.02	395.06	372.16	346.5	342.6
Minority Interest	7.06	6.65	6.17	5.82	5.36	5.6
Shareholders' Equity	416.53	415.67	401.23	377.98	351.86	348.19
Total Liabilities & Equity	548.29	528.74	520.74	474.05	447.75	448.74
Total Debt	51.05	53.3	53.13	32.27	47.96	57.32
Net Cash (Debt)	99.29	86.21	77.97	103.11	80.11	35.63
Net Cash Growth	11.97%	10.56%	-24.38%	28.72%	124.86%	-22.07%
Net Cash Per Share	0.70	0.61	0.55	0.73	0.57	0.25
Filing Date Shares Outstanding	141.85	141.84	141.84	141.19	140.9	140.77
Total Common Shares Outstanding	141.85	141.84	141.85	141.04	140.9	140.76
Working Capital	297.35	295	285.18	268.36	244.7	236.98
Book Value Per Share	2.89	2.88	2.79	2.64	2.46	2.43
Tangible Book Value	404.52	404.03	390.17	367.33	341.59	337.78
Tangible Book Value Per Share	2.85	2.85	2.75	2.60	2.42	2.40
Land	-	17.2	17.2	17.2	17.2	17.2
Buildings	-	74.12	76.03	69.34	68.36	68.08
Machinery	-	171.67	156.11	150.84	147.98	140.86
Construction In Progress	-	1.3	1.19	0.14	0.19	0.23

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