LS 2 Holdings Limited (SGX:ENV)

LS 2 Holdings Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	8.56	7.67	4.97	7.86	7.57	3.1
Short-Term Investments	-	0.48	0.49	0.36	0.26	0.21
Cash & Short-Term Investments	8.56	8.15	5.46	8.21	7.83	3.3
Cash Growth	13.85%	49.17%	-33.51%	4.91%	137.04%	-56.85%
Accounts Receivable	25.81	20.83	20.84	15.49	16.43	19.38
Other Receivables	-	1.98	1.37	0.57	0.64	1.7
Receivables	25.81	22.81	22.22	16.05	17.07	21.08
Inventory	0.13	0.09	0.1	0.06	-	-
Prepaid Expenses	-	0.49	0.29	0.71	0.61	0.33
Other Current Assets	-	-	-	-	-	0.62
Total Current Assets	34.5	31.53	28.07	25.03	25.51	25.34
Property, Plant & Equipment	6.99	6.17	7.58	7.23	6.58	5.58
Long-Term Investments	0	0.02	0.02	-	-	-
Long-Term Deferred Tax Assets	0.12	0.12	0.09	0.15	0.05	-
Total Assets	41.6	37.84	35.76	32.42	32.15	30.92

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	10.88	1.58	1.89	2.66	5.03	2.72
Accrued Expenses	-	8.87	8.3	6.47	4.28	5.35
Short-Term Debt	-	-	-	-	-	5.23
Current Portion of Long-Term Debt	0.44	0.75	0.75	0.75	0.87	0.14
Current Portion of Leases	2.02	1.41	1.85	1.48	1.14	1.08
Current Income Taxes Payable	0.86	0.68	0.37	0.32	0.15	0.16
Other Current Liabilities	-	0.23	0.32	0.22	0.04	0.17
Total Current Liabilities	14.21	13.52	13.47	11.91	11.52	14.85
Long-Term Debt	-	0.06	0.81	1.56	3.41	4.74
Long-Term Leases	0.86	0.34	0.47	0.61	0.51	0.9
Long-Term Deferred Tax Liabilities	0.09	0.12	0.32	0.31	0.26	0.06
Total Liabilities	15.15	14.03	15.08	14.39	15.7	20.55

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	5.36	5.36	5.36	5.36	5.36	0
Retained Earnings	17.98	15.34	12.23	9.61	8.04	7.37
Comprehensive Income & Other	3.11	3.11	3.11	3.03	3	3
Total Common Equity	26.45	23.82	20.7	18	16.41	10.37
Minority Interest	-0	-0.01	-0.02	0.03	0.04	-
Shareholders' Equity	26.45	23.81	20.68	18.03	16.44	10.37
Total Liabilities & Equity	41.6	37.84	35.76	32.42	32.15	30.92

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3.32	2.56	3.89	4.41	5.94	12.09
Net Cash (Debt)	5.24	5.58	1.57	3.8	1.89	-8.79
Net Cash Growth	24.56%	254.72%	-58.63%	101.09%	-	-
Net Cash Per Share	0.03	0.03	0.01	0.02	0.01	-0.06
Filing Date Shares Outstanding	185	185	185	185	185	185
Total Common Shares Outstanding	185	185	185	185	185	157.25
Working Capital	20.29	18.02	14.59	13.12	13.99	10.49
Book Value Per Share	0.14	0.13	0.11	0.10	0.09	0.07
Tangible Book Value	26.45	23.82	20.7	18	16.41	10.37
Tangible Book Value Per Share	0.14	0.13	0.11	0.10	0.09	0.07
Buildings	-	9.91	8.57	6.23	4.82	4.04
Machinery	-	8.41	8.93	7.98	7.09	5.18
Construction In Progress	-	-	0.09	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 9, 2026

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