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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	68.34	75.77	72.21	70.35	57.99	100.37
Short-Term Investments	20.1	-	-	-	1.31	0.27
Trading Asset Securities	-	10.39	9.97	9.43	-	-
Cash & Short-Term Investments	88.44	86.17	82.18	79.78	59.3	100.64
Cash Growth	-3.45%	4.86%	3.00%	34.53%	-41.07%	340.56%
Accounts Receivable	51.75	56.57	30.5	48.68	95.81	93.14
Other Receivables	20.47	8.11	7.85	9.53	6.15	1.79
Receivables	72.22	64.68	38.34	58.21	101.97	94.93
Inventory	180.41	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	55.7	69.82	53.47	61.73	60.6	18.16
Total Current Assets	396.77	401.05	372.44	398.06	379.47	278.35
Property, Plant & Equipment	128.46	129.44	130.16	128	106.54	51.9
Long-Term Investments	20.88	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	11.12	7.56	7.73	2.2	12.78	12.37
Total Assets	557.82	566.54	540.58	556.18	510	354.84
Accounts Payable	31.78	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	23.81	25.78	27.26	28.12	10.63	10.93
Current Portion of Long-Term Debt	1.69	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	1.8	1.91	0.56	0.14	2.21	0.34
Current Unearned Revenue	40.86	43.44	52.18	65.66	55.13	1.18
Other Current Liabilities	44.08	39.17	26.8	30.78	14.32	9.95
Total Current Liabilities	144.63	148.17	132.47	153.52	127.58	66.92
Long-Term Debt	38.3	37.22	33.86	36.06	8.53	1.67
Long-Term Leases	0.88	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	86.11	85.92	82.54	80	78.28	2.26
Total Liabilities	271.65	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	25.16	23.55	-32.57	-34.68	-17.77	-26.24
Treasury Stock	-1.94	-1.94	-	-	-	-
Comprehensive Income & Other	-2.56	4.76	6.73	3.73	8.51	8.35
Total Common Equity	282.94	288.65	286.43	281.32	290.04	281.41
Minority Interest	3.24	3.78	1.89	2.66	4.08	1.08
Shareholders' Equity	286.18	292.43	288.32	283.97	294.13	282.49
Total Liabilities & Equity	557.82	566.54	540.58	556.18	510	354.84
Total Debt	65.29	67.75	65.4	69.44	22.03	13.64
Net Cash (Debt)	23.15	18.42	16.77	10.34	37.28	87
Net Cash Growth	-2.80%	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	2,993	2,993	3,023	3,023	2,903	2,893
Total Common Shares Outstanding	2,993	2,993	3,023	3,023	2,893	2,893
Working Capital	252.14	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	282.94	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 Feb 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.