KLSE:YSPSAH Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	148.1	138.87	130.33	129.51	120.4
Short-Term Investments	-	0.64	0.77	5.88	7.67
Cash & Short-Term Investments	148.1	139.51	131.1	135.38	128.07
Cash Growth	6.16%	6.41%	-3.16%	5.71%	37.79%
Accounts Receivable	66.63	67.51	67.71	64	57.18
Other Receivables	2.96	3.58	4.15	4.08	5.78
Receivables	69.59	71.09	71.86	68.08	62.96
Inventory	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	373.37	357.82	353.66	334.08	305.39
Property, Plant & Equipment	162.25	165.5	161.71	134.72	135.93
Long-Term Investments	0.22	0.26	0.3	0.26	1.4
Goodwill	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	0.46	0.42	0.32	0.25	0.33
Long-Term Deferred Tax Assets	0.18	0.17	0.18	0.16	0.12
Total Assets	541.06	528.74	520.74	474.05	447.75
Accounts Payable	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	4.3	4.4	14.3
Current Portion of Long-Term Debt	4.64	4.61	4.44	3.06	3.15
Current Portion of Leases	10.1	8.55	6.08	6.58	6.47
Current Income Taxes Payable	2.86	1.01	3.87	2.23	0.45
Other Current Liabilities	10.98	10.08	10.34	9.41	7.52
Total Current Liabilities	70.9	62.82	68.48	65.73	60.69
Long-Term Debt	23.53	28.2	32.81	11.53	18.92
Long-Term Leases	8.81	8.25	5.49	6.71	5.12
Pension & Post-Retirement Benefits	0.5	0.57	0.56	0.59	0.6
Long-Term Deferred Tax Liabilities	11.63	13.24	12.16	11.52	10.56
Total Liabilities	115.36	113.07	119.51	96.07	95.89
Common Stock	154.4	154.4	154.4	152.26	151.96
Retained Earnings	252.7	248.94	237.86	214.45	191.2
Comprehensive Income & Other	10.78	5.68	2.8	5.45	3.34
Total Common Equity	417.87	409.02	395.06	372.16	346.5
Minority Interest	7.82	6.65	6.17	5.82	5.36
Shareholders' Equity	425.7	415.67	401.23	377.98	351.86
Total Liabilities & Equity	541.06	528.74	520.74	474.05	447.75
Total Debt	50.78	53.3	53.13	32.27	47.96
Net Cash (Debt)	97.32	86.21	77.97	103.11	80.11
Net Cash Growth	12.90%	10.56%	-24.38%	28.72%	124.86%
Net Cash Per Share	0.69	0.61	0.55	0.73	0.57
Filing Date Shares Outstanding	141.84	141.84	141.84	141.19	140.9
Total Common Shares Outstanding	141.84	141.84	141.85	141.04	140.9
Working Capital	302.47	295	285.18	268.36	244.7
Book Value Per Share	2.95	2.88	2.79	2.64	2.46
Tangible Book Value	412.84	404.03	390.17	367.33	341.59
Tangible Book Value Per Share	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

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