KLSE:LIONIND 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	103.03	46.36	44.28	121.69	597.53
Short-Term Investments	31.4	101.62	49.31	62.27	91.91
Trading Asset Securities	-	2.45	2.36	2.28	2.42
Cash & Short-Term Investments	134.43	150.43	95.95	186.24	691.86
Cash Growth	-10.63%	56.78%	-48.48%	-73.08%	53.51%
Accounts Receivable	611.66	323.83	312	301.19	259.32
Other Receivables	6.38	309.55	292.31	371.55	354.77
Receivables	618.04	633.38	604.31	672.75	614.09
Inventory	121.43	223.18	312.87	380.33	345.21
Prepaid Expenses	-	21.05	19.54	4.98	26.92
Restricted Cash	-	0.03	6.66	18.05	19.67
Other Current Assets	12.73	73.21	65.56	160.05	96.59
Total Current Assets	886.63	1,101	1,105	1,422	1,794
Property, Plant & Equipment	758.18	814.84	880.13	924.86	867.28
Long-Term Investments	317.7	358.58	399.04	396.37	486.5
Goodwill	-	-	-	130.44	130.44
Long-Term Deferred Tax Assets	10.06	10.15	9.94	9.48	8.44
Other Long-Term Assets	155.64	166.64	207.14	202.35	225.79
Total Assets	2,128	2,451	2,601	3,086	3,513
Accounts Payable	-	424.16	416.08	470.9	486.35
Accrued Expenses	-	64.72	63.86	91.2	135.76
Short-Term Debt	52.07	90.08	114.73	84.57	122.85
Current Portion of Long-Term Debt	90.7	8.36	23.06	22.91	-
Current Portion of Leases	26.99	25.19	9.71	54	16.17
Current Income Taxes Payable	1.18	0.6	0.48	1.75	17.63
Current Unearned Revenue	-	35.9	76.1	56.85	24.43
Other Current Liabilities	625.28	276.38	347.67	316.23	281.06
Total Current Liabilities	796.22	925.39	1,052	1,098	1,084
Long-Term Debt	18.2	0.33	0.52	-	-
Long-Term Leases	100.53	127.53	36.3	17.56	62.33
Long-Term Deferred Tax Liabilities	64.15	64.15	68.54	4.28	3.77
Other Long-Term Liabilities	120.62	120.62	120.62	243.73	323.73
Total Liabilities	1,100	1,238	1,278	1,364	1,474
Common Stock	1,251	1,251	1,251	1,251	1,251
Retained Earnings	-401.86	-232.22	-144.57	256.73	579.76
Treasury Stock	-13.19	-13.19	-13.19	-13.19	-13.19
Comprehensive Income & Other	-29.42	-15.32	8.04	3.29	-3.55
Total Common Equity	806.07	989.81	1,101	1,497	1,814
Minority Interest	222.41	223.65	222.66	224.57	225.15
Shareholders' Equity	1,028	1,213	1,323	1,722	2,039
Total Liabilities & Equity	2,128	2,451	2,601	3,086	3,513
Total Debt	288.48	251.49	184.32	179.03	201.36
Net Cash (Debt)	-154.05	-101.06	-88.37	7.2	490.5
Net Cash Growth	-	-	-	-98.53%	98.62%
Net Cash Per Share	-0.23	-0.15	-0.13	0.01	0.72
Filing Date Shares Outstanding	680.81	680.8	680.8	680.8	680.8
Total Common Shares Outstanding	680.81	680.8	680.8	680.8	680.8
Working Capital	90.41	175.88	53.21	323.98	710.09
Book Value Per Share	1.18	1.45	1.62	2.20	2.66
Tangible Book Value	806.07	989.81	1,101	1,367	1,683
Tangible Book Value Per Share	1.18	1.45	1.62	2.01	2.47
Land	-	283.91	283.91	294.88	293.51
Buildings	-	337.11	401.83	403.32	458.77
Machinery	-	1,520	1,541	1,603	1,858
Construction In Progress	-	54.66	59.3	62.25	34.88

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