KLSE:LIONIND Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Jun '21 Jun 30, 2021
Cash & Equivalents	86.11	46.36	44.28	121.69	597.53	447.2
Short-Term Investments	34	101.62	49.31	62.27	91.91	3.49
Trading Asset Securities	-	2.45	2.36	2.28	2.42	-
Cash & Short-Term Investments	120.11	150.43	95.95	186.24	691.86	450.69
Cash Growth	9.96%	56.78%	-48.48%	-73.08%	53.51%	83.92%
Accounts Receivable	663.23	323.83	312	301.19	259.32	396.56
Other Receivables	7.44	309.55	292.31	371.55	354.77	-
Receivables	670.67	633.38	604.31	672.75	614.09	396.56
Inventory	142.82	223.18	312.87	380.33	345.21	577.52
Prepaid Expenses	-	21.05	19.54	4.98	26.92	-
Restricted Cash	-	0.03	6.66	18.05	19.67	-
Other Current Assets	18.13	73.21	65.56	160.05	96.59	-
Total Current Assets	951.74	1,101	1,105	1,422	1,794	1,425
Property, Plant & Equipment	791.01	814.84	880.13	924.86	867.28	897.79
Long-Term Investments	363.82	358.58	399.04	396.37	486.5	522.88
Goodwill	-	-	-	130.44	130.44	130.44
Long-Term Deferred Tax Assets	10.06	10.15	9.94	9.48	8.44	23.62
Other Long-Term Assets	159.48	166.64	207.14	202.35	225.79	199.52
Total Assets	2,276	2,451	2,601	3,086	3,513	3,199
Accounts Payable	-	424.16	416.08	470.9	486.35	-
Accrued Expenses	-	64.72	63.86	91.2	135.76	-
Short-Term Debt	65.13	90.08	114.73	84.57	122.85	110.9
Current Portion of Long-Term Debt	91	8.36	23.06	22.91	-	-
Current Portion of Leases	26.93	25.19	9.71	54	16.17	18.34
Current Income Taxes Payable	0.41	0.6	0.48	1.75	17.63	5.45
Current Unearned Revenue	-	35.9	76.1	56.85	24.43	22.99
Other Current Liabilities	704.41	276.38	347.67	316.23	281.06	969.75
Total Current Liabilities	887.88	925.39	1,052	1,098	1,084	1,127
Long-Term Debt	20.3	0.33	0.52	-	-	-
Long-Term Leases	106.86	127.53	36.3	17.56	62.33	74.49
Long-Term Deferred Tax Liabilities	64.15	64.15	68.54	4.28	3.77	3.92
Other Long-Term Liabilities	120.62	120.62	120.62	243.73	323.73	390.98
Total Liabilities	1,200	1,238	1,278	1,364	1,474	1,597
Common Stock	1,251	1,251	1,251	1,251	1,251	1,251
Retained Earnings	-362.44	-232.22	-144.57	256.73	579.76	175.3
Treasury Stock	-13.19	-13.19	-13.19	-13.19	-13.19	-13.19
Comprehensive Income & Other	-21.49	-15.32	8.04	3.29	-3.55	-25.74
Total Common Equity	853.41	989.81	1,101	1,497	1,814	1,387
Minority Interest	222.89	223.65	222.66	224.57	225.15	215.29
Shareholders' Equity	1,076	1,213	1,323	1,722	2,039	1,602
Total Liabilities & Equity	2,276	2,451	2,601	3,086	3,513	3,199
Total Debt	310.21	251.49	184.32	179.03	201.36	203.73
Net Cash (Debt)	-190.1	-101.06	-88.37	7.2	490.5	246.96
Net Cash Growth	-	-	-	-98.53%	98.62%	421.92%
Net Cash Per Share	-0.28	-0.15	-0.13	0.01	0.72	0.36
Filing Date Shares Outstanding	680.8	680.8	680.8	680.8	680.8	680.8
Total Common Shares Outstanding	680.8	680.8	680.8	680.8	680.8	680.8
Working Capital	63.86	175.88	53.21	323.98	710.09	297.33
Book Value Per Share	1.25	1.45	1.62	2.20	2.66	2.04
Tangible Book Value	853.41	989.81	1,101	1,367	1,683	1,256
Tangible Book Value Per Share	1.25	1.45	1.62	2.01	2.47	1.85
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.