Luster Industries Bhd (KLSE:LUSTER)

Luster Industries Bhd 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	79.67	75.77	72.21	70.35	57.99	100.37
Short-Term Investments	16.34	-	-	-	1.31	0.27
Trading Asset Securities	-	10.39	9.97	9.43	-	-
Cash & Short-Term Investments	96.01	86.17	82.18	79.78	59.3	100.64
Cash Growth	4.14%	4.86%	3.00%	34.53%	-41.07%	340.56%
Accounts Receivable	81.05	56.57	30.5	48.68	95.81	93.14
Other Receivables	20.31	8.11	7.85	9.53	6.15	1.79
Receivables	101.36	64.68	38.34	58.21	101.97	94.93
Inventory	199.33	172.5	192.92	191.83	152.24	62.66
Prepaid Expenses	-	7.87	5.53	6.51	5.37	1.96
Other Current Assets	50.96	69.82	53.47	61.73	60.6	18.16
Total Current Assets	447.67	401.05	372.44	398.06	379.47	278.35
Property, Plant & Equipment	126.98	129.44	130.16	128	106.54	51.9
Long-Term Investments	15.43	28.14	29.96	27.24	-	-
Goodwill	-	-	-	-	6.45	6.45
Long-Term Accounts Receivable	0.49	0.25	0.2	0.66	2.78	2.72
Long-Term Deferred Tax Assets	0.11	0.11	0.09	0.03	1.99	3.04
Other Long-Term Assets	12.96	7.56	7.73	2.2	12.78	12.37
Total Assets	603.64	566.54	540.58	556.18	510	354.84
Accounts Payable	82.15	26.34	20.25	21.47	33.72	34.62
Accrued Expenses	-	7.86	2.58	3.9	9.55	9.11
Short-Term Debt	31.52	25.78	27.26	28.12	10.63	10.93
Current Portion of Long-Term Debt	1.67	2.89	2.14	2.25	1.03	0.47
Current Portion of Leases	0.61	0.77	0.69	1.2	0.99	0.32
Current Income Taxes Payable	-	1.91	0.56	0.14	2.21	0.34
Current Unearned Revenue	37.93	43.44	52.18	65.66	55.13	1.18
Other Current Liabilities	43.82	39.17	26.8	30.78	14.32	9.95
Total Current Liabilities	197.7	148.17	132.47	153.52	127.58	66.92
Long-Term Debt	34.81	37.22	33.86	36.06	8.53	1.67
Long-Term Leases	0.52	1.08	1.46	1.81	0.85	0.25
Long-Term Deferred Tax Liabilities	1.72	1.72	1.94	0.82	0.63	1.24
Other Long-Term Liabilities	87.05	85.92	82.54	80	78.28	2.26
Total Liabilities	321.8	274.12	252.26	272.2	215.87	72.34
Common Stock	262.28	262.28	312.28	312.27	299.3	299.3
Retained Earnings	24.94	23.55	-32.57	-34.68	-17.77	-26.24
Treasury Stock	-2.27	-1.94	-	-	-	-
Comprehensive Income & Other	-8.29	4.76	6.73	3.73	8.51	8.35
Total Common Equity	276.65	288.65	286.43	281.32	290.04	281.41
Minority Interest	5.2	3.78	1.89	2.66	4.08	1.08
Shareholders' Equity	281.85	292.43	288.32	283.97	294.13	282.49
Total Liabilities & Equity	603.64	566.54	540.58	556.18	510	354.84
Total Debt	69.13	67.75	65.4	69.44	22.03	13.64
Net Cash (Debt)	26.88	18.42	16.77	10.34	37.28	87
Net Cash Growth	104.21%	9.84%	62.24%	-72.26%	-57.15%	571.96%
Net Cash Per Share	0.01	0.01	0.01	0.00	0.01	0.04
Filing Date Shares Outstanding	2,986	2,993	3,023	3,023	2,903	2,893
Total Common Shares Outstanding	2,986	2,993	3,023	3,023	2,893	2,893
Working Capital	249.97	252.88	239.97	244.54	251.9	211.43
Book Value Per Share	0.09	0.10	0.09	0.09	0.10	0.10
Tangible Book Value	276.65	288.65	286.43	281.32	283.6	274.96
Tangible Book Value Per Share	0.09	0.10	0.09	0.09	0.10	0.10
Land	-	11.89	11.89	11.11	11.11	6.95
Buildings	-	65.59	42.51	42.5	41.99	41.5
Machinery	-	74.5	60.9	61.26	66.59	65.07
Construction In Progress	-	40.2	78.66	73.85	52.91	0.45

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.