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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	122.08	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	122.08	131.1	135.38	128.07	92.95	93.64
Cash Growth	5.25%	-3.16%	5.71%	37.79%	-0.74%	19.56%
Accounts Receivable	69.92	67.71	64	57.18	58.58	65.11
Other Receivables	27.43	4.15	4.08	5.78	4.78	6.66
Receivables	97.35	71.86	68.08	62.96	63.37	71.77
Inventory	130.34	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	349.78	353.66	334.08	305.39	300.04	278.52
Property, Plant & Equipment	164.58	161.71	134.72	135.93	142.29	146.4
Long-Term Investments	0.28	0.3	0.26	1.4	1.42	1.69
Goodwill	-	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	5.02	0.32	0.25	0.33	0.25	0.32
Long-Term Deferred Tax Assets	0.17	0.18	0.16	0.12	0.18	0.24
Total Assets	519.83	520.74	474.05	447.75	448.74	431.74
Accounts Payable	15.12	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	3.7	4.3	4.4	14.3	17.16	4.5
Current Portion of Long-Term Debt	4.57	4.44	3.06	3.15	5.91	1.78
Current Portion of Leases	6.99	6.08	6.58	6.47	6.65	6.36
Current Income Taxes Payable	1.55	3.87	2.23	0.45	0.47	1.15
Other Current Liabilities	29.28	10.34	9.41	7.52	7.17	7.37
Total Current Liabilities	61.2	68.48	65.73	60.69	63.06	53.46
Long-Term Debt	29.37	32.81	11.53	18.92	21.93	23.9
Long-Term Leases	6.64	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	110.37	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	242.76	237.86	214.45	191.2	187.23	176.44
Comprehensive Income & Other	5.71	2.8	5.45	3.34	3.72	2.84
Total Common Equity	402.87	395.06	372.16	346.5	342.6	328.19
Minority Interest	6.6	6.17	5.82	5.36	5.6	5.41
Shareholders' Equity	409.46	401.23	377.98	351.86	348.19	333.6
Total Liabilities & Equity	519.83	520.74	474.05	447.75	448.74	431.74
Total Debt	51.27	53.13	32.27	47.96	57.32	47.92
Net Cash (Debt)	70.82	77.97	103.11	80.11	35.63	45.71
Net Cash Growth	16.96%	-24.38%	28.72%	124.86%	-22.07%	18.23%
Net Cash Per Share	0.50	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	288.57	285.18	268.36	244.7	236.98	225.06
Book Value Per Share	2.84	2.79	2.64	2.46	2.43	2.35
Tangible Book Value	397.84	390.17	367.33	341.59	337.78	323.3
Tangible Book Value Per Share	2.80	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.