KLSE:YSPSAH Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	148.57	148.1	138.87	130.33	129.51	120.4
Short-Term Investments	-	-	0.64	0.77	5.88	7.67
Cash & Short-Term Investments	148.57	148.1	139.51	131.1	135.38	128.07
Cash Growth	5.92%	6.16%	6.41%	-3.16%	5.71%	37.79%
Accounts Receivable	77.27	66.63	67.51	67.71	64	57.18
Other Receivables	41.79	2.96	3.58	4.15	4.08	5.78
Receivables	119.06	69.59	71.09	71.86	68.08	62.96
Inventory	114.01	120.76	132.36	138.31	122.89	108.91
Prepaid Expenses	-	33.7	4.29	4.04	3.85	4.53
Other Current Assets	-	1.22	10.58	8.35	3.88	0.93
Total Current Assets	381.65	373.37	357.82	353.66	334.08	305.39
Property, Plant & Equipment	164.89	162.25	165.5	161.71	134.72	135.93
Long-Term Investments	0.2	0.22	0.26	0.3	0.26	1.4
Goodwill	-	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	5.09	0.46	0.42	0.32	0.25	0.33
Long-Term Deferred Tax Assets	0.14	0.18	0.17	0.18	0.16	0.12
Total Assets	551.96	541.06	528.74	520.74	474.05	447.75
Accounts Payable	22.36	22.74	20.99	23.96	23.93	17.63
Accrued Expenses	-	15.89	13.89	15.49	16.12	11.16
Short-Term Debt	3.7	3.7	3.7	4.3	4.4	14.3
Current Portion of Long-Term Debt	4.38	4.64	4.61	4.44	3.06	3.15
Current Portion of Leases	11.7	10.1	8.55	6.08	6.58	6.47
Current Income Taxes Payable	3.78	2.86	1.01	3.87	2.23	0.45
Other Current Liabilities	24.38	10.98	10.08	10.34	9.41	7.52
Total Current Liabilities	70.3	70.9	62.82	68.48	65.73	60.69
Long-Term Debt	22.59	23.53	28.2	32.81	11.53	18.92
Long-Term Leases	10.26	8.81	8.25	5.49	6.71	5.12
Pension & Post-Retirement Benefits	0.49	0.5	0.57	0.56	0.59	0.6
Long-Term Deferred Tax Liabilities	12.09	11.63	13.24	12.16	11.52	10.56
Total Liabilities	115.72	115.36	113.07	119.51	96.07	95.89
Common Stock	154.4	154.4	154.4	154.4	152.26	151.96
Retained Earnings	262.29	252.7	248.94	237.86	214.45	191.2
Comprehensive Income & Other	11.41	10.78	5.68	2.8	5.45	3.34
Total Common Equity	428.1	417.87	409.02	395.06	372.16	346.5
Minority Interest	8.15	7.82	6.65	6.17	5.82	5.36
Shareholders' Equity	436.24	425.7	415.67	401.23	377.98	351.86
Total Liabilities & Equity	551.96	541.06	528.74	520.74	474.05	447.75
Total Debt	52.62	50.78	53.3	53.13	32.27	47.96
Net Cash (Debt)	95.95	97.32	86.21	77.97	103.11	80.11
Net Cash Growth	10.06%	12.90%	10.56%	-24.38%	28.72%	124.86%
Net Cash Per Share	0.68	0.69	0.61	0.55	0.73	0.57
Filing Date Shares Outstanding	141.84	141.84	141.84	141.84	141.19	140.9
Total Common Shares Outstanding	141.84	141.84	141.84	141.85	141.04	140.9
Working Capital	311.35	302.47	295	285.18	268.36	244.7
Book Value Per Share	3.02	2.95	2.88	2.79	2.64	2.46
Tangible Book Value	423.01	412.84	404.03	390.17	367.33	341.59
Tangible Book Value Per Share	2.98	2.91	2.85	2.75	2.60	2.42
Land	-	17.2	17.2	17.2	17.2	17.2
Buildings	-	71.72	74.12	76.03	69.34	68.36
Machinery	-	183.77	171.67	156.11	150.84	147.98
Construction In Progress	-	0.08	1.3	1.19	0.14	0.19