Lum Chang Creations Balance Sheet

Financials in millions SGD. Fiscal year is July - June.

Millions SGD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	46.65	27.05	11.48	3.71	1.45
Short-Term Investments	-	0.22	0.2	0.18	0.08
Cash & Short-Term Investments	46.65	27.27	11.68	3.89	1.53
Cash Growth	337.95%	133.48%	199.97%	155.11%	-
Accounts Receivable	22.79	30.16	13.23	12.57	6.22
Other Receivables	0.06	0.05	0.03	0.07	-
Receivables	22.85	30.21	13.26	12.65	6.22
Prepaid Expenses	-	0.14	0.01	0.01	-
Total Current Assets	69.87	57.61	24.95	16.55	7.74
Property, Plant & Equipment	4.73	4.52	1.17	0.99	0.51
Long-Term Accounts Receivable	4.75	4.39	3.01	2.15	1.01
Long-Term Deferred Tax Assets	0.63	0.63	0.11	0.07	0.02
Other Long-Term Assets	0.03	0.03	-	-	-
Total Assets	80.01	67.18	29.24	19.75	9.27
Accounts Payable	5	1.58	1.55	0.97	0.23
Accrued Expenses	5.57	18.52	5.78	4.41	1.97
Current Portion of Leases	0.45	0.33	0.22	0.23	0.1
Current Income Taxes Payable	4.52	3.65	1.14	0.97	-
Current Unearned Revenue	16.83	10.1	3.07	0.95	0.47
Other Current Liabilities	7.3	6.52	1.34	1.04	0.86
Total Current Liabilities	39.66	40.69	13.09	8.57	3.63
Long-Term Leases	2.13	0.95	0.57	0.33	0.16
Other Long-Term Liabilities	2.64	2.3	0.82	0.23	0.12
Total Liabilities	44.43	43.94	14.49	9.13	3.9
Common Stock	21.99	13.68	13.68	13.68	13.68
Retained Earnings	22.33	18.3	10.38	6.92	2.38
Comprehensive Income & Other	-10.68	-10.69	-10.71	-10.71	-10.69
Total Common Equity	33.64	21.28	13.35	9.89	5.37
Minority Interest	1.94	1.96	1.4	0.73	-
Shareholders' Equity	35.58	23.24	14.75	10.62	5.37
Total Liabilities & Equity	80.01	67.18	29.24	19.75	9.27
Total Debt	2.58	1.28	0.79	0.56	0.26
Net Cash (Debt)	44.07	25.99	10.88	3.33	1.27
Net Cash Growth	353.44%	138.75%	226.45%	163.56%	-
Net Cash Per Share	0.15	0.09	0.04	0.01	0.00
Filing Date Shares Outstanding	315	315	280	280	280
Total Common Shares Outstanding	315	280	280	280	280
Working Capital	30.21	16.92	11.86	7.98	4.12
Book Value Per Share	0.11	0.08	0.05	0.04	0.02
Tangible Book Value	33.64	21.28	13.35	9.89	5.37
Tangible Book Value Per Share	0.11	0.08	0.05	0.04	0.02
Buildings	-	1.29	0.92	0.57	0.12
Machinery	-	4.44	1.03	0.95	0.69

Source: S&P Global Market Intelligence. Standard template. Financial Sources.