Leader Steel Holdings Berhad (KLSE:LSTEEL)

KLSE:LSTEEL Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	49.34	14.75	25.26	5.96	30.62	8.48
Short-Term Investments	39.2	17.7	16.31	0.27	30.83	15.58
Cash & Short-Term Investments	88.54	32.45	41.57	6.23	61.45	24.07
Cash Growth	306.94%	-21.95%	566.99%	-89.86%	155.30%	31.94%
Accounts Receivable	28.9	23.72	18.89	33	19.26	32.14
Other Receivables	1.28	8.73	12.66	9.23	8.18	4.4
Receivables	30.19	32.45	31.54	42.22	27.44	36.54
Inventory	37.54	28.42	42.11	46.75	34.43	83.26
Prepaid Expenses	-	2.2	1.61	1.15	1.41	7.22
Other Current Assets	-	-	-	-	-	5.85
Total Current Assets	156.27	95.52	116.84	96.36	124.73	156.94
Property, Plant & Equipment	294.34	294.38	292.59	317.32	130.36	154.35
Goodwill	0.06	0.06	0.06	0.06	0.06	0.06
Other Long-Term Assets	52	52	52	52	30.94	-
Total Assets	502.66	441.96	461.48	465.74	286.09	311.35

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	63.6	0.52	2.05	0.61	3.09	4.27
Accrued Expenses	-	2.39	2.28	2.77	2.07	3.61
Short-Term Debt	46.76	41.35	44.59	68.5	60.92	86.49
Current Portion of Long-Term Debt	2.47	2.47	2.47	0.28	0.48	0.48
Current Portion of Leases	0.11	0.18	0.38	0.63	1.05	0.16
Current Income Taxes Payable	0	0	0.07	0.46	0.01	2.32
Other Current Liabilities	-	5.14	13.3	15.35	11.46	12.16
Total Current Liabilities	112.94	52.06	65.13	88.61	79.08	109.49
Long-Term Debt	16.96	18.2	20.69	-	0.28	0.76
Long-Term Leases	0.01	0.04	0.21	0.11	0.73	0.07
Long-Term Deferred Tax Liabilities	30.35	30.35	31.82	32.57	15.58	15.09
Total Liabilities	160.26	100.64	117.85	121.3	95.67	125.4

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	75.03	75.03	75.03	74.65	67.22	67.22
Retained Earnings	94.29	93.82	95.96	73.44	56.48	52
Treasury Stock	-2.42	-2.42	-2.42	-2.21	-2.21	-2.21
Comprehensive Income & Other	175.49	174.86	175.03	198.51	68.88	68.88
Total Common Equity	342.38	341.29	343.6	344.4	190.37	185.89
Minority Interest	0.03	0.03	0.04	0.04	0.05	0.06
Shareholders' Equity	342.41	341.32	343.64	344.44	190.42	185.95
Total Liabilities & Equity	502.66	441.96	461.48	465.74	286.09	311.35

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	66.31	62.24	68.33	69.52	63.46	87.96
Net Cash (Debt)	22.23	-29.79	-26.76	-63.29	-2.01	-63.9
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.14	-0.19	-0.17	-0.46	-0.01	-0.49
Filing Date Shares Outstanding	154.59	154.73	154.73	154.53	134.53	134.53
Total Common Shares Outstanding	154.59	154.73	154.73	154.53	134.53	134.53
Working Capital	43.33	43.47	51.7	7.75	45.65	47.46
Book Value Per Share	2.21	2.21	2.22	2.23	1.42	1.38
Tangible Book Value	342.32	341.23	343.54	344.34	190.31	185.83
Tangible Book Value Per Share	2.21	2.21	2.22	2.23	1.41	1.38
Land	-	169.39	169.39	199.19	27.6	46.6
Buildings	-	50.08	49.83	48.41	48.72	54.11
Machinery	-	143.19	141.72	147.02	149.6	151.42
Construction In Progress	-	29.65	22.45	8.3	6.5	3.76

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 19, 2026

Data Sources Report a data error