Lotus Circular Berhad Balance Sheet

Financials in millions MYR. Fiscal year is July - June.

Millions MYR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	57.52	21.25	19.12	14.32	24.31	44.19
Short-Term Investments	0.42	44.64	43.35	43	48.79	0.73
Cash & Short-Term Investments	57.94	65.89	62.47	57.32	73.1	44.91
Cash Growth	1.29%	5.49%	8.98%	-21.59%	62.76%	35.55%
Accounts Receivable	22.76	33.47	21.22	21.38	35.13	30.82
Other Receivables	9.89	3.65	1.9	4.3	0.88	2.6
Receivables	32.65	37.12	23.12	25.68	36.01	33.43
Inventory	57.45	41.26	44.74	40.12	33.16	61.29
Prepaid Expenses	-	1.33	0.5	0.53	0.13	0.27
Other Current Assets	-	-	-	1.77	-	-
Total Current Assets	148.03	145.59	130.83	125.42	142.4	139.9
Property, Plant & Equipment	8.19	7.87	7.03	5.38	3.85	4.32
Goodwill	40.06	40.06	40.06	40.06	-	-
Other Intangible Assets	0.62	0.66	0.85	2.39	0.8	-
Long-Term Accounts Receivable	-	-	-	0.03	-	-
Long-Term Deferred Tax Assets	0.98	0.98	0.8	0.56	1.15	0.33
Other Long-Term Assets	0.38	0.39	0.4	0.41	2.57	2.63
Total Assets	198.27	195.54	179.96	174.25	150.76	147.18
Accounts Payable	24.42	20.83	8.36	10.36	23.46	41.59
Accrued Expenses	-	3.9	3.47	4.19	21.84	5.24
Short-Term Debt	0.41	1.49	1.22	4.9	-	12.37
Current Portion of Long-Term Debt	-	-	-	0.63	0.84	3.34
Current Portion of Leases	2.5	1.41	1.33	1.12	0.22	0.33
Other Current Liabilities	4.62	0.47	5.3	7.32	13.27	0.79
Total Current Liabilities	31.94	28.09	19.68	28.51	59.62	63.67
Long-Term Debt	-	-	-	-	0.68	1.5
Long-Term Leases	1.28	1.9	1.17	0.78	0.14	0.18
Total Liabilities	33.22	29.99	20.84	29.29	60.44	65.34
Common Stock	69.91	69.91	69.91	69.91	60.46	58.65
Retained Earnings	51.82	51.97	47.19	36.89	29.86	23.19
Total Common Equity	121.73	121.88	117.1	106.79	90.32	81.84
Minority Interest	43.32	43.68	42.02	38.17	-	-
Shareholders' Equity	165.05	165.55	159.12	144.97	90.32	81.84
Total Liabilities & Equity	198.27	195.54	179.96	174.25	150.76	147.18
Total Debt	4.18	4.8	3.71	7.42	1.87	17.72
Net Cash (Debt)	53.76	61.1	58.75	49.9	71.23	27.2
Net Cash Growth	2.79%	3.99%	17.75%	-29.95%	161.92%	262.16%
Net Cash Per Share	0.37	0.42	0.41	0.38	0.58	0.24
Filing Date Shares Outstanding	144.29	144.29	144.29	144.29	112.79	108.28
Total Common Shares Outstanding	144.29	144.29	144.29	144.29	112.79	106.75
Working Capital	116.09	117.5	111.15	96.92	82.77	76.23
Book Value Per Share	0.84	0.84	0.81	0.74	0.80	0.77
Tangible Book Value	81.04	81.16	76.19	64.35	89.53	81.84
Tangible Book Value Per Share	0.56	0.56	0.53	0.45	0.79	0.77
Machinery	-	13.47	13.52	13.63	9.53	7.07

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