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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	139.24	138.87	130.33	129.51	120.4	86.89
Short-Term Investments	-	0.64	0.77	5.88	7.67	6.06
Cash & Short-Term Investments	139.24	139.51	131.1	135.38	128.07	92.95
Cash Growth	14.05%	6.41%	-3.16%	5.71%	37.79%	-0.74%
Accounts Receivable	69.29	67.51	67.71	64	57.18	58.58
Other Receivables	35.46	3.58	4.15	4.08	5.78	4.78
Receivables	104.75	71.09	71.86	68.08	62.96	63.37
Inventory	122.54	132.36	138.31	122.89	108.91	131.76
Prepaid Expenses	-	4.29	4.04	3.85	4.53	3.62
Other Current Assets	-	10.58	8.35	3.88	0.93	8.35
Total Current Assets	366.52	357.82	353.66	334.08	305.39	300.04
Property, Plant & Equipment	164.32	165.5	161.71	134.72	135.93	142.29
Long-Term Investments	0.23	0.26	0.3	0.26	1.4	1.42
Goodwill	-	4.57	4.57	4.57	4.57	4.57
Other Intangible Assets	5.02	0.42	0.32	0.25	0.33	0.25
Long-Term Deferred Tax Assets	0.17	0.17	0.18	0.16	0.12	0.18
Total Assets	536.26	528.74	520.74	474.05	447.75	448.74
Accounts Payable	17.26	20.99	23.96	23.93	17.63	15.01
Accrued Expenses	-	13.89	15.49	16.12	11.16	10.68
Short-Term Debt	3.7	3.7	4.3	4.4	14.3	17.16
Current Portion of Long-Term Debt	4.8	4.61	4.44	3.06	3.15	5.91
Current Portion of Leases	9.82	8.55	6.08	6.58	6.47	6.65
Current Income Taxes Payable	0.79	1.01	3.87	2.23	0.45	0.47
Other Current Liabilities	28.99	10.08	10.34	9.41	7.52	7.17
Total Current Liabilities	65.35	62.82	68.48	65.73	60.69	63.06
Long-Term Debt	24.56	34.5	35.28	11.53	18.92	21.93
Long-Term Leases	8.48	1.95	3.02	6.71	5.12	5.67
Pension & Post-Retirement Benefits	0.52	0.57	0.56	0.59	0.6	0.51
Long-Term Deferred Tax Liabilities	13.91	13.24	12.16	11.52	10.56	9.39
Total Liabilities	112.82	113.07	119.51	96.07	95.89	100.55
Common Stock	154.4	154.4	154.4	152.26	151.96	151.64
Retained Earnings	251.35	248.94	237.86	214.45	191.2	187.23
Comprehensive Income & Other	10.72	5.68	2.8	5.45	3.34	3.72
Total Common Equity	416.46	409.02	395.06	372.16	346.5	342.6
Minority Interest	6.97	6.65	6.17	5.82	5.36	5.6
Shareholders' Equity	423.44	415.67	401.23	377.98	351.86	348.19
Total Liabilities & Equity	536.26	528.74	520.74	474.05	447.75	448.74
Total Debt	51.36	53.3	53.13	32.27	47.96	57.32
Net Cash (Debt)	87.88	86.21	77.97	103.11	80.11	35.63
Net Cash Growth	24.09%	10.56%	-24.38%	28.72%	124.86%	-22.07%
Net Cash Per Share	0.62	0.61	0.55	0.73	0.57	0.25
Filing Date Shares Outstanding	141.85	141.84	141.84	141.19	140.9	140.77
Total Common Shares Outstanding	141.85	141.84	141.85	141.04	140.9	140.76
Working Capital	301.18	295	285.18	268.36	244.7	236.98
Book Value Per Share	2.94	2.88	2.79	2.64	2.46	2.43
Tangible Book Value	411.44	404.03	390.17	367.33	341.59	337.78
Tangible Book Value Per Share	2.90	2.85	2.75	2.60	2.42	2.40
Land	-	17.2	17.2	17.2	17.2	17.2
Buildings	-	74.12	76.03	69.34	68.36	68.08
Machinery	-	171.67	156.11	150.84	147.98	140.86
Construction In Progress	-	1.3	1.19	0.14	0.19	0.23

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