Pentamaster Corporation Berhad (KLSE:PENTA)

KLSE:PENTA 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	261.64	448.66	490.87	421.23	478.24	437.32
Short-Term Investments	0.17	-	-	-	-	0.25
Trading Asset Securities	-	0.2	0.17	0.22	0.37	0.43
Cash & Short-Term Investments	261.81	448.86	491.04	421.44	478.62	438
Cash Growth	-41.20%	-8.59%	16.51%	-11.95%	9.27%	3.48%
Accounts Receivable	217.58	167.86	196.29	237.93	165.31	141.63
Other Receivables	65.45	20.61	4.04	4.05	1.2	1.26
Receivables	283.03	188.47	200.33	241.97	166.51	142.88
Inventory	121.65	121.8	190.61	170.93	72.01	33.84
Prepaid Expenses	-	0.88	1.03	0.62	0.5	0.4
Other Current Assets	-	47.55	44.67	59.02	16.07	13.13
Total Current Assets	666.48	807.55	927.68	893.99	733.69	628.25
Property, Plant & Equipment	461.62	457.33	282.04	170.01	135.23	121.78
Long-Term Investments	31.44	30.99	27.45	26.19	21.71	7.58
Goodwill	4.5	4.5	4.5	4.5	4.5	4.5
Other Intangible Assets	34.8	13.54	15.09	16.49	18.81	21.39
Long-Term Deferred Tax Assets	-	-	-	-	0.22	-
Long-Term Deferred Charges	-	22.75	24.97	24.2	22.66	19.32
Other Long-Term Assets	12.06	15.05	36.17	22.8	47.69	30.28
Total Assets	1,211	1,352	1,318	1,158	984.51	833.1
Accounts Payable	113.65	128.93	118.03	121.53	77.56	64.13
Accrued Expenses	0.47	58.57	26.09	22.19	18.78	17.14
Current Portion of Long-Term Debt	-	-	-	-	0.43	0.41
Current Income Taxes Payable	-	0.6	0.06	0.91	0.94	0.74
Current Unearned Revenue	51.21	58.01	138.44	100.58	64.15	15.47
Other Current Liabilities	56.36	11.23	20.22	16.46	20.59	20.75
Total Current Liabilities	221.69	257.34	302.84	261.67	182.46	118.65
Long-Term Debt	-	-	-	-	2.14	2.56
Long-Term Unearned Revenue	0.89	0.89	0.62	-	-	1.75
Long-Term Deferred Tax Liabilities	1.48	1.61	2.15	3.76	4.3	4.84
Other Long-Term Liabilities	10.85	10.85	6.72	-	-	-
Total Liabilities	234.91	270.69	312.33	265.43	188.89	127.8
Common Stock	79.3	79.3	79.3	79.3	79.3	79.3
Retained Earnings	-	686.13	634.19	558.36	488.42	434.97
Treasury Stock	-	-3.05	-3.05	-3.05	-	-
Comprehensive Income & Other	650.78	-14.37	-11	-7.82	-1.97	-5.85
Total Common Equity	730.09	748.01	699.44	626.79	565.75	508.43
Minority Interest	245.89	333.02	306.12	265.95	229.86	196.88
Shareholders' Equity	975.98	1,081	1,006	892.74	795.62	705.3
Total Liabilities & Equity	1,211	1,352	1,318	1,158	984.51	833.1
Total Debt	-	-	-	-	2.56	2.98
Net Cash (Debt)	261.81	448.86	491.04	421.44	476.05	435.02
Net Cash Growth	-41.20%	-8.59%	16.51%	-11.47%	9.43%	3.60%
Net Cash Per Share	0.37	0.63	0.69	0.59	0.67	0.61
Filing Date Shares Outstanding	710.05	711.32	711.32	711.32	711.32	712.32
Total Common Shares Outstanding	710.05	711.32	711.32	711.32	712.32	712.32
Working Capital	444.79	550.22	624.84	632.32	551.24	509.6
Book Value Per Share	1.03	1.05	0.98	0.88	0.79	0.71
Tangible Book Value	690.8	729.98	679.86	605.81	542.45	482.54
Tangible Book Value Per Share	0.97	1.03	0.96	0.85	0.76	0.68
Land	-	36.98	36.98	36.98	36.98	8.71
Buildings	-	93.23	92.03	91.28	90.74	85.96
Machinery	-	129.18	113.68	81.67	36.33	34.22
Construction In Progress	-	272.94	101.18	11.22	17.12	35.4

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