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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	14.03	25.26	5.96	30.62	8.48	2.79
Short-Term Investments	14.22	16.31	0.27	30.83	15.58	15.45
Cash & Short-Term Investments	28.26	41.57	6.23	61.45	24.07	18.24
Cash Growth	5.98%	566.99%	-89.86%	155.30%	31.94%	454.77%
Accounts Receivable	32.98	18.89	33	19.26	32.14	22.23
Other Receivables	2.54	12.66	9.23	8.18	4.4	3.49
Receivables	35.51	31.54	42.22	27.44	36.54	25.72
Inventory	31.03	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	-	-	-	-	5.85	7.63
Total Current Assets	94.79	116.84	96.36	124.73	156.94	100.82
Property, Plant & Equipment	295.5	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	442.36	461.48	465.74	286.09	311.35	257.19
Accounts Payable	9.26	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	40.53	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	0.21	0.38	0.63	1.05	0.16	0.23
Current Income Taxes Payable	0	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	52.47	65.13	88.61	79.08	109.49	78.17
Long-Term Debt	18.72	20.69	-	0.28	0.76	1.24
Long-Term Leases	0.07	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	103.08	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	91.61	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	339.25	343.6	344.4	190.37	185.89	161.96
Minority Interest	0.03	0.04	0.04	0.05	0.06	0.09
Shareholders' Equity	339.28	343.64	344.44	190.42	185.95	162.05
Total Liabilities & Equity	442.36	461.48	465.74	286.09	311.35	257.19
Total Debt	62	68.33	69.52	63.46	87.96	64.53
Net Cash (Debt)	-33.74	-26.76	-63.29	-2.01	-63.9	-46.29
Net Cash Per Share	-0.22	-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	42.33	51.7	7.75	45.65	47.46	22.65
Book Value Per Share	2.19	2.22	2.23	1.42	1.38	1.20
Tangible Book Value	339.19	343.54	344.34	190.31	185.83	161.9
Tangible Book Value Per Share	2.19	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.