KLSE:5ER 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	48.29	53.56	61.5	60.03
Short-Term Investments	3.38	0.7	1.54	1.4
Cash & Short-Term Investments	51.66	54.26	63.04	61.42
Cash Growth	-4.78%	-13.93%	2.63%	-
Accounts Receivable	13.42	12.74	11.54	8.45
Other Receivables	0.01	-	-	0.17
Receivables	13.43	12.74	11.54	8.61
Inventory	0.43	0.41	0.41	0.54
Prepaid Expenses	15.47	0.45	-	-
Other Current Assets	-	-	0.23	0.09
Total Current Assets	80.99	67.86	75.22	70.66
Property, Plant & Equipment	86.94	70.41	62	50.34
Other Long-Term Assets	-	-	-	0.29
Total Assets	167.93	138.27	137.22	121.29
Accounts Payable	2.48	1.54	1.5	0.99
Accrued Expenses	4.48	4.82	6.15	3.45
Short-Term Debt	-	-	25.84	23.68
Current Portion of Long-Term Debt	0.24	0.36	0.36	0.36
Current Portion of Leases	0.11	0.12	0.19	0.26
Current Income Taxes Payable	2.23	0.71	0.67	1.62
Current Unearned Revenue	2.19	0.42	0.14	0.06
Other Current Liabilities	7.38	28.05	3.53	5.31
Total Current Liabilities	19.11	36.03	38.37	35.73
Long-Term Debt	1.34	1.54	1.89	2.25
Long-Term Leases	0.18	0.29	10.26	9.9
Long-Term Deferred Tax Liabilities	1.93	1.73	1.35	1.85
Total Liabilities	22.57	39.58	51.87	49.73
Common Stock	123.55	1.08	1.08	1.08
Retained Earnings	122.89	102.06	88.72	74.93
Comprehensive Income & Other	-101.08	-4.45	-4.45	-4.45
Shareholders' Equity	145.36	98.69	85.35	71.57
Total Liabilities & Equity	167.93	138.27	137.22	121.29
Total Debt	1.87	2.31	38.53	36.44
Net Cash (Debt)	49.79	51.95	24.51	24.98
Net Cash Growth	-4.16%	111.97%	-1.89%	-
Net Cash Per Share	0.51	48.08	22.68	23.12
Filing Date Shares Outstanding	1,540	26.92	1.08	1.08
Total Common Shares Outstanding	1,236	1.08	1.08	1.08
Working Capital	61.88	31.83	36.85	34.94
Book Value Per Share	0.12	91.35	79.00	66.24
Tangible Book Value	145.36	98.69	85.35	71.57
Tangible Book Value Per Share	0.12	91.35	79.00	66.24
Buildings	39.02	37.85	22.47	22.46
Machinery	38.8	37.77	36.85	32.3
Construction In Progress	26.13	6.95	15.8	5.96

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