Leader Steel Holdings Berhad (KLSE:LSTEEL)

KLSE:LSTEEL 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	21.38	25.26	5.96	30.62	8.48	2.79
Short-Term Investments	-	16.31	0.27	30.83	15.58	15.45
Cash & Short-Term Investments	21.38	41.57	6.23	61.45	24.07	18.24
Cash Growth	-70.91%	566.99%	-89.86%	155.30%	31.94%	454.77%
Accounts Receivable	25.44	18.89	33	19.26	32.14	22.23
Other Receivables	2.05	12.66	9.23	8.18	4.4	3.49
Receivables	27.49	31.54	42.22	27.44	36.54	25.72
Inventory	33.39	42.11	46.75	34.43	83.26	46.2
Prepaid Expenses	-	1.61	1.15	1.41	7.22	3.04
Other Current Assets	5.04	-	-	-	5.85	7.63
Total Current Assets	87.3	116.84	96.36	124.73	156.94	100.82
Property, Plant & Equipment	294.22	292.59	317.32	130.36	154.35	156.31
Goodwill	0.06	0.06	0.06	0.06	0.06	0.06
Other Long-Term Assets	52	52	52	30.94	-	-
Total Assets	433.59	461.48	465.74	286.09	311.35	257.19
Accounts Payable	8.98	2.05	0.61	3.09	4.27	4.9
Accrued Expenses	-	2.28	2.77	2.07	3.61	2.11
Short-Term Debt	28.09	44.59	68.5	60.92	86.49	62.51
Current Portion of Long-Term Debt	2.47	2.47	0.28	0.48	0.48	0.48
Current Portion of Leases	0.29	0.38	0.63	1.05	0.16	0.23
Current Income Taxes Payable	0.04	0.07	0.46	0.01	2.32	0.46
Other Current Liabilities	-	13.3	15.35	11.46	12.16	7.48
Total Current Liabilities	39.86	65.13	88.61	79.08	109.49	78.17
Long-Term Debt	19.96	20.69	-	0.28	0.76	1.24
Long-Term Leases	0.16	0.21	0.11	0.73	0.07	0.08
Long-Term Deferred Tax Liabilities	31.82	31.82	32.57	15.58	15.09	15.65
Total Liabilities	91.8	117.85	121.3	95.67	125.4	95.14
Common Stock	75.03	75.03	74.65	67.22	67.22	67.22
Retained Earnings	94.11	95.96	73.44	56.48	52	27.62
Treasury Stock	-2.42	-2.42	-2.21	-2.21	-2.21	-1.76
Comprehensive Income & Other	175.03	175.03	198.51	68.88	68.88	68.88
Total Common Equity	341.75	343.6	344.4	190.37	185.89	161.96
Minority Interest	0.04	0.04	0.04	0.05	0.06	0.09
Shareholders' Equity	341.79	343.64	344.44	190.42	185.95	162.05
Total Liabilities & Equity	433.59	461.48	465.74	286.09	311.35	257.19
Total Debt	50.97	68.33	69.52	63.46	87.96	64.53
Net Cash (Debt)	-29.59	-26.76	-63.29	-2.01	-63.9	-46.29
Net Cash Per Share	-0.19	-0.17	-0.46	-0.01	-0.49	-0.35
Filing Date Shares Outstanding	154.59	154.73	154.53	134.53	134.53	135.33
Total Common Shares Outstanding	154.59	154.73	154.53	134.53	134.53	135.33
Working Capital	47.44	51.7	7.75	45.65	47.46	22.65
Book Value Per Share	2.21	2.22	2.23	1.42	1.38	1.20
Tangible Book Value	341.7	343.54	344.34	190.31	185.83	161.9
Tangible Book Value Per Share	2.21	2.22	2.23	1.41	1.38	1.20
Land	-	169.39	199.19	27.6	46.6	46.6
Buildings	-	49.83	48.41	48.72	54.11	54.03
Machinery	-	141.72	147.02	149.6	151.42	150.42
Construction In Progress	-	22.45	8.3	6.5	3.76	1.26

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