Kia Lim Berhad (KLSE:KIALIM)

Kia Lim Berhad 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	2.56	2.85	1.53	0.48	0.47	0.2
Short-Term Investments	0.1	0.1	0.1	0.1	0.1	0.1
Cash & Short-Term Investments	2.66	2.95	1.63	0.58	0.58	0.3
Cash Growth	-16.04%	81.33%	181.83%	0.18%	93.16%	4.33%
Accounts Receivable	12.17	8.34	7.97	6.39	5.1	6.76
Other Receivables	0.55	0.36	0.6	0.22	0.11	0.13
Receivables	12.72	8.7	8.57	6.62	5.21	6.89
Inventory	16.95	15.53	13.59	11.86	10.59	11.92
Prepaid Expenses	0.17	0.1	0.1	0.11	0.05	0.07
Total Current Assets	32.49	27.28	23.89	19.16	16.43	19.18
Property, Plant & Equipment	50.52	50.85	47.57	48.43	50.16	52.46
Long-Term Investments	0.08	0.08	0.08	0.08	0.08	0.08
Long-Term Deferred Tax Assets	-	-	1.2	-	-	-
Other Long-Term Assets	0.26	0.28	0.31	0.34	0.36	0.39
Total Assets	83.35	78.49	73.04	68	67.03	72.11
Accounts Payable	18.7	8.91	8.84	5.62	6.03	9.88
Accrued Expenses	-	9.17	9.66	8.88	5.8	3.47
Short-Term Debt	0.85	0.54	1.9	1.99	4.05	5.09
Current Portion of Leases	0.45	0.22	0.23	0.18	0.19	0.17
Current Income Taxes Payable	-	0	-	-	-	-
Other Current Liabilities	-	1.5	1.13	1.45	1.08	1.3
Total Current Liabilities	20	20.33	21.75	18.11	17.14	19.91
Long-Term Debt	-	-	-	3.62	2.71	-
Long-Term Leases	2.22	1.07	0.35	0.2	0.38	0.57
Long-Term Deferred Tax Liabilities	1.54	0.45	-	-	-	-
Total Liabilities	23.76	21.85	22.1	21.93	20.23	20.48
Common Stock	69.22	69.22	69.22	69.22	69.22	69.22
Retained Earnings	-9.63	-12.58	-18.28	-23.15	-22.42	-17.59
Shareholders' Equity	59.59	56.64	50.94	46.07	46.8	51.63
Total Liabilities & Equity	83.35	78.49	73.04	68	67.03	72.11
Total Debt	3.52	1.83	2.47	5.99	7.33	5.83
Net Cash (Debt)	-0.86	1.12	-0.85	-5.41	-6.75	-5.53
Net Cash Per Share	-0.01	0.02	-0.01	-0.09	-0.11	-0.09
Filing Date Shares Outstanding	61.94	61.94	61.94	61.94	61.94	61.94
Total Common Shares Outstanding	61.94	61.94	61.94	61.94	61.94	61.94
Working Capital	12.49	6.95	2.14	1.05	-0.71	-0.73
Book Value Per Share	0.96	0.91	0.82	0.74	0.76	0.83
Tangible Book Value	59.59	56.64	50.94	46.07	46.8	51.63
Tangible Book Value Per Share	0.96	0.91	0.82	0.74	0.76	0.83
Land	-	45.84	44.76	44.54	44.37	44.37
Machinery	-	150.73	148.61	148.28	148.1	148.33

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