Luster Industries Bhd Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	68.23	86.06	75.77	72.21	70.35	57.99
Short-Term Investments	17.05	-	-	-	-	1.31
Trading Asset Securities	-	10.03	10.39	9.97	9.43	-
Cash & Short-Term Investments	85.28	96.09	86.17	82.18	79.78	59.3
Cash Growth	-3.57%	11.51%	4.86%	3.00%	34.53%	-41.07%
Accounts Receivable	75.15	77.74	56.81	30.5	48.68	95.81
Other Receivables	21.09	11.75	12.99	7.85	9.53	6.15
Receivables	96.25	89.49	69.8	38.34	58.21	101.97
Inventory	186.83	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	52.16	63.24	64.94	53.47	61.73	60.6
Total Current Assets	420.52	433.77	401.29	372.44	398.06	379.47
Property, Plant & Equipment	89.43	90.44	129.44	130.16	128	106.54
Long-Term Investments	13.62	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	10.68	10.73	7.56	7.73	2.2	12.78
Total Assets	534.35	549.57	566.54	540.58	556.18	510
Accounts Payable	69.96	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	43.19	31.83	25.78	27.26	28.12	10.63
Current Portion of Long-Term Debt	27.61	8.41	2.89	2.14	2.25	1.03
Current Portion of Leases	0.54	0.58	0.77	0.69	1.2	0.99
Current Income Taxes Payable	1.76	1.48	1.91	0.56	0.14	2.21
Current Unearned Revenue	33	33.03	43.44	52.18	65.66	55.13
Other Current Liabilities	43.41	38.03	39.17	26.8	30.78	14.32
Total Current Liabilities	219.48	206.31	149.08	132.47	153.52	127.58
Long-Term Debt	2.34	26.73	37.22	33.86	36.06	8.53
Long-Term Leases	0.26	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	71.03	73.02	85.01	82.54	80	78.28
Total Liabilities	294.54	307.84	274.12	252.26	272.2	215.87
Common Stock	262.28	262.28	262.28	312.28	312.27	299.3
Retained Earnings	2.08	2.04	23.55	-32.57	-34.68	-17.77
Treasury Stock	-3.37	-2.27	-1.94	-	-	-
Comprehensive Income & Other	-10.3	-9.37	4.76	6.73	3.73	8.51
Total Common Equity	250.69	252.67	288.65	286.43	281.32	290.04
Minority Interest	-10.88	-10.95	3.78	1.89	2.66	4.08
Shareholders' Equity	239.82	241.72	292.43	288.32	283.97	294.13
Total Liabilities & Equity	534.35	549.57	566.54	540.58	556.18	510
Total Debt	73.95	67.9	67.75	65.4	69.44	22.03
Net Cash (Debt)	11.34	28.19	18.42	16.77	10.34	37.28
Net Cash Growth	-51.02%	53.01%	9.84%	62.24%	-72.26%	-57.15%
Net Cash Per Share	0.00	0.01	0.01	0.01	0.00	0.01
Filing Date Shares Outstanding	2,959	2,959	2,993	3,023	3,023	2,903
Total Common Shares Outstanding	2,959	2,986	2,993	3,023	3,023	2,893
Working Capital	201.05	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	250.69	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