Luster Industries Bhd Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	81.66	75.77	72.21	70.35	57.99
Short-Term Investments	10.03	-	-	-	1.31
Trading Asset Securities	-	10.39	9.97	9.43	-
Cash & Short-Term Investments	91.69	86.17	82.18	79.78	59.3
Cash Growth	6.40%	4.86%	3.00%	34.53%	-41.07%
Accounts Receivable	76	56.57	30.5	48.68	95.81
Other Receivables	24.52	8.11	7.85	9.53	6.15
Receivables	100.52	64.68	38.34	58.21	101.97
Inventory	179.47	172.5	192.92	191.83	152.24
Prepaid Expenses	-	7.87	5.53	6.51	5.37
Other Current Assets	63.18	69.82	53.47	61.73	60.6
Total Current Assets	434.85	401.05	372.44	398.06	379.47
Property, Plant & Equipment	90.44	129.44	130.16	128	106.54
Long-Term Investments	14.53	28.14	29.96	27.24	-
Goodwill	-	-	-	-	6.45
Long-Term Accounts Receivable	-	0.25	0.2	0.66	2.78
Long-Term Deferred Tax Assets	0.11	0.11	0.09	0.03	1.99
Other Long-Term Assets	10.75	7.56	7.73	2.2	12.78
Total Assets	550.67	566.54	540.58	556.18	510
Accounts Payable	104.63	26.34	20.25	21.47	33.72
Accrued Expenses	-	7.86	2.58	3.9	9.55
Short-Term Debt	31.84	25.78	27.26	28.12	10.63
Current Portion of Long-Term Debt	32.83	2.89	2.14	2.25	1.03
Current Portion of Leases	0.58	0.77	0.69	1.2	0.99
Current Income Taxes Payable	1.48	1.91	0.56	0.14	2.21
Current Unearned Revenue	33.77	43.44	52.18	65.66	55.13
Other Current Liabilities	26.98	39.17	26.8	30.78	14.32
Total Current Liabilities	232.11	148.17	132.47	153.52	127.58
Long-Term Debt	2.76	37.22	33.86	36.06	8.53
Long-Term Leases	0.34	1.08	1.46	1.81	0.85
Long-Term Deferred Tax Liabilities	1.43	1.72	1.94	0.82	0.63
Other Long-Term Liabilities	72.27	85.92	82.54	80	78.28
Total Liabilities	308.92	274.12	252.26	272.2	215.87
Common Stock	262.28	262.28	312.28	312.27	299.3
Retained Earnings	2.07	23.55	-32.57	-34.68	-17.77
Treasury Stock	-2.27	-1.94	-	-	-
Comprehensive Income & Other	-9.37	4.76	6.73	3.73	8.51
Total Common Equity	252.7	288.65	286.43	281.32	290.04
Minority Interest	-10.95	3.78	1.89	2.66	4.08
Shareholders' Equity	241.75	292.43	288.32	283.97	294.13
Total Liabilities & Equity	550.67	566.54	540.58	556.18	510
Total Debt	68.35	67.75	65.4	69.44	22.03
Net Cash (Debt)	23.34	18.42	16.77	10.34	37.28
Net Cash Growth	26.66%	9.84%	62.24%	-72.26%	-57.15%
Net Cash Per Share	0.01	0.01	0.01	0.00	0.01
Filing Date Shares Outstanding	3,023	2,993	3,023	3,023	2,903
Total Common Shares Outstanding	3,023	2,993	3,023	3,023	2,893
Working Capital	202.74	252.88	239.97	244.54	251.9
Book Value Per Share	0.08	0.10	0.09	0.09	0.10
Tangible Book Value	252.7	288.65	286.43	281.32	283.6
Tangible Book Value Per Share	0.08	0.10	0.09	0.09	0.10
Land	-	11.89	11.89	11.11	11.11
Buildings	-	65.59	42.51	42.5	41.99
Machinery	-	74.5	60.9	61.26	66.59
Construction In Progress	-	40.2	78.66	73.85	52.91

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.