Luster Industries Bhd Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	71.75	86.06	75.77	72.21	70.35	57.99
Short-Term Investments	17.35	-	-	-	-	1.31
Trading Asset Securities	-	10.03	10.39	9.97	9.43	-
Cash & Short-Term Investments	89.1	96.09	86.17	82.18	79.78	59.3
Cash Growth	-0.78%	11.51%	4.86%	3.00%	34.53%	-41.07%
Accounts Receivable	69.3	77.74	56.81	30.5	48.68	95.81
Other Receivables	20.91	11.75	12.99	7.85	9.53	6.15
Receivables	90.2	89.49	69.8	38.34	58.21	101.97
Inventory	199.95	179.23	172.5	192.92	191.83	152.24
Prepaid Expenses	-	5.72	7.87	5.53	6.51	5.37
Other Current Assets	49.21	63.24	64.94	53.47	61.73	60.6
Total Current Assets	428.45	433.77	401.29	372.44	398.06	379.47
Property, Plant & Equipment	88.5	90.44	129.44	130.16	128	106.54
Long-Term Investments	14.53	14.53	28.14	29.96	27.24	-
Goodwill	-	-	-	-	-	6.45
Long-Term Accounts Receivable	-	-	-	0.2	0.66	2.78
Long-Term Deferred Tax Assets	0.11	0.11	0.11	0.09	0.03	1.99
Other Long-Term Assets	10.66	10.73	7.56	7.73	2.2	12.78
Total Assets	542.24	549.57	566.54	540.58	556.18	510

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	72.99	82.5	27.25	20.25	21.47	33.72
Accrued Expenses	-	10.44	7.86	2.58	3.9	9.55
Short-Term Debt	-	31.83	25.78	27.26	28.12	10.63
Current Portion of Long-Term Debt	72.49	8.41	2.89	2.14	2.25	1.03
Current Portion of Leases	0.1	0.58	0.77	0.69	1.2	0.99
Current Income Taxes Payable	2.68	1.48	1.91	0.56	0.14	2.21
Current Unearned Revenue	33.88	33.03	43.44	52.18	65.66	55.13
Other Current Liabilities	44.18	38.03	39.17	26.8	30.78	14.32
Total Current Liabilities	226.33	206.31	149.08	132.47	153.52	127.58
Long-Term Debt	2.07	26.73	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	1.43	1.72	1.94	0.82	0.63
Other Long-Term Liabilities	68.96	73.02	85.01	82.54	80	78.28
Total Liabilities	298.79	307.84	274.12	252.26	272.2	215.87

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	262.28	262.28	262.28	312.28	312.27	299.3
Retained Earnings	-	2.04	23.55	-32.57	-34.68	-17.77
Treasury Stock	-4.12	-2.27	-1.94	-	-	-
Comprehensive Income & Other	-4.56	-9.37	4.76	6.73	3.73	8.51
Total Common Equity	253.59	252.67	288.65	286.43	281.32	290.04
Minority Interest	-10.14	-10.95	3.78	1.89	2.66	4.08
Shareholders' Equity	243.45	241.72	292.43	288.32	283.97	294.13
Total Liabilities & Equity	542.24	549.57	566.54	540.58	556.18	510

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	74.66	67.9	67.75	65.4	69.44	22.03
Net Cash (Debt)	14.44	28.19	18.42	16.77	10.34	37.28
Net Cash Growth	-39.03%	53.01%	9.84%	62.24%	-72.26%	-57.15%
Net Cash Per Share	0.01	0.01	0.01	0.01	0.00	0.01
Filing Date Shares Outstanding	3,016	2,959	2,993	3,023	3,023	2,903
Total Common Shares Outstanding	3,016	2,986	2,993	3,023	3,023	2,893
Working Capital	202.13	227.46	252.21	239.97	244.54	251.9
Book Value Per Share	0.08	0.08	0.10	0.09	0.09	0.10
Tangible Book Value	253.59	252.67	288.65	286.43	281.32	283.6
Tangible Book Value Per Share	0.08	0.08	0.10	0.09	0.09	0.10
Land	-	11.89	11.89	11.89	11.11	11.11
Buildings	-	65.72	65.59	42.51	42.5	41.99
Machinery	-	59.58	74.5	60.9	61.26	66.59
Construction In Progress	-	10.37	40.2	78.66	73.85	52.91