Lotus Circular Berhad (KLSE:LOTUSCIR)

Lotus Circular Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	63.14	21.25	19.12	14.32	24.31	44.19
Short-Term Investments	0.43	44.64	43.35	43	48.79	0.73
Cash & Short-Term Investments	63.57	65.89	62.47	57.32	73.1	44.91
Cash Growth	7.08%	5.49%	8.98%	-21.59%	62.76%	35.55%
Accounts Receivable	19.73	33.47	21.22	21.38	35.13	30.82
Other Receivables	8.69	3.65	1.9	4.3	0.88	2.6
Receivables	28.42	37.12	23.12	25.68	36.01	33.43
Inventory	46.99	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	138.99	145.59	130.83	125.42	142.4	139.9
Property, Plant & Equipment	8.18	7.87	7.03	5.38	3.85	4.32
Goodwill	40.06	40.06	40.06	40.06	-	-
Other Intangible Assets	0.64	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	189.23	195.54	179.96	174.25	150.76	147.18
Accounts Payable	17.4	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	-	1.49	1.22	4.9	-	12.37
Current Portion of Long-Term Debt	-	-	-	0.63	0.84	3.34
Current Portion of Leases	2.73	1.41	1.33	1.12	0.22	0.33
Other Current Liabilities	4.64	0.47	5.3	7.32	13.27	0.79
Total Current Liabilities	24.76	28.09	19.68	28.51	59.62	63.67
Long-Term Debt	-	-	-	-	0.68	1.5
Long-Term Leases	0.91	1.9	1.17	0.78	0.14	0.18
Total Liabilities	25.66	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	51.03	51.97	47.19	36.89	29.86	23.19
Total Common Equity	120.94	121.88	117.1	106.79	90.32	81.84
Minority Interest	42.62	43.68	42.02	38.17	-	-
Shareholders' Equity	163.56	165.55	159.12	144.97	90.32	81.84
Total Liabilities & Equity	189.23	195.54	179.96	174.25	150.76	147.18
Total Debt	3.63	4.8	3.71	7.42	1.87	17.72
Net Cash (Debt)	59.94	61.1	58.75	49.9	71.23	27.2
Net Cash Growth	5.40%	3.99%	17.75%	-29.95%	161.92%	262.16%
Net Cash Per Share	0.42	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	114.23	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	80.24	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.