Lion Posim Berhad (KLSE:LIONPSIM)

Lion Posim 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	Jun 30, 2020
Cash & Equivalents	61.34	28.96	26.32	36.35	60.43	22.56
Short-Term Investments	2.52	28.4	23.5	25.82	68.44	90.24
Trading Asset Securities	-	2.45	2.36	2.28	2.42	17.47
Cash & Short-Term Investments	63.86	59.81	52.18	64.45	131.29	130.26
Cash Growth	-20.71%	14.61%	-19.03%	-50.91%	0.79%	33.59%
Accounts Receivable	174.5	421.5	445.52	387.3	325.46	205.54
Other Receivables	365.06	84.42	71.52	74.75	65.8	39.55
Receivables	539.56	505.92	517.04	462.05	391.27	245.08
Inventory	17.43	22.96	23.44	24.48	13.05	13.21
Prepaid Expenses	-	2.98	2.74	2.08	1.62	0.56
Other Current Assets	24.8	25.43	26.44	24.76	24.15	0.98
Total Current Assets	645.64	617.09	621.84	577.8	561.37	390.1
Property, Plant & Equipment	52.31	45.68	46.36	42.76	16.34	16.85
Long-Term Investments	41.96	40.52	45.91	34.54	52	42.79
Long-Term Deferred Tax Assets	9.43	9.43	9.21	9.41	8.44	7
Other Long-Term Assets	107.74	114.99	118.56	113.88	232.5	111.39
Total Assets	945.03	915.67	941.44	883.45	870.64	679.18
Accounts Payable	-	42.1	54.27	41.1	34.65	27.19
Accrued Expenses	-	19.06	19.38	20.19	19.31	19.9
Short-Term Debt	35.85	26.12	36.72	19.33	17.65	0.72
Current Portion of Leases	1.55	1.61	2.08	1.29	0.53	0.11
Current Income Taxes Payable	0.04	0.07	0	1.25	2.32	0.74
Current Unearned Revenue	-	30.54	29.63	28.79	24.41	18.51
Other Current Liabilities	118.88	26.86	30.43	28.46	30.35	33.74
Total Current Liabilities	156.32	146.36	172.51	140.41	129.22	100.91
Long-Term Debt	20.39	1.1	-	-	-	-
Long-Term Leases	4.03	5.18	6.44	2.16	1.8	0.07
Long-Term Deferred Tax Liabilities	0.28	0.28	0.36	0.18	0.05	0.2
Total Liabilities	181.01	152.92	179.31	142.74	131.07	101.18
Common Stock	920.9	920.9	920.9	920.9	920.9	920.9
Retained Earnings	-199.4	-196.23	-207.03	-220.58	-219.79	-365.03
Treasury Stock	-2.28	-2.28	-2.28	-2.28	-2.28	-2.28
Comprehensive Income & Other	44.8	40.36	50.53	42.62	40.26	24.4
Total Common Equity	764.02	762.75	762.13	740.66	739.1	578
Minority Interest	-	-	-	0.04	0.47	-
Shareholders' Equity	764.02	762.75	762.13	740.71	739.57	578
Total Liabilities & Equity	945.03	915.67	941.44	883.45	870.64	679.18
Total Debt	61.81	34.01	45.24	22.78	19.99	0.9
Net Cash (Debt)	2.05	25.8	6.94	41.67	111.3	129.36
Net Cash Growth	-92.71%	271.50%	-83.34%	-62.56%	-13.96%	34.81%
Net Cash Per Share	0.01	0.11	0.03	0.18	0.49	0.57
Filing Date Shares Outstanding	227.83	227.83	227.83	227.83	227.83	227.83
Total Common Shares Outstanding	227.83	227.83	227.83	227.83	227.83	227.83
Working Capital	489.32	470.74	449.33	437.39	432.16	289.18
Book Value Per Share	3.35	3.35	3.35	3.25	3.24	2.54
Tangible Book Value	764.02	762.75	762.13	740.66	739.1	578
Tangible Book Value Per Share	3.35	3.35	3.35	3.25	3.24	2.54
Land	-	4.78	4.78	4.78	4.78	4.78
Buildings	-	9.16	9.16	8.97	8.79	8.6
Machinery	-	32.92	36.35	35.97	37.11	38.2
Construction In Progress	-	26.48	24.45	24.45	-	0.23

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.