LMS Compliance 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	14.6	12.26	17.23	12.31	1.11
Short-Term Investments	0.14	0.07	0.07	0.07	0.08
Trading Asset Securities	11.41	10.09	7.08	6.97	7.21
Cash & Short-Term Investments	26.14	22.42	24.38	19.35	8.4
Cash Growth	16.60%	-8.04%	25.98%	130.42%	-22.57%
Accounts Receivable	6.49	4.48	3.19	3.02	2.52
Other Receivables	0.09	0.05	0.07	0.03	0.06
Receivables	6.58	4.53	3.26	3.05	2.58
Prepaid Expenses	0.52	0.48	0.44	0.22	0.74
Total Current Assets	33.25	27.43	28.07	22.62	11.72
Property, Plant & Equipment	10.97	10.68	9.01	8.96	9.27
Long-Term Investments	0.51	0.6	-	-	-
Other Intangible Assets	14.93	-	-	-	-
Total Assets	59.67	38.72	37.08	31.57	20.98
Accounts Payable	0.2	0.19	0.15	0.12	0.12
Accrued Expenses	3.39	1.81	1.67	0.95	1.3
Short-Term Debt	-	-	-	-	0.85
Current Portion of Long-Term Debt	0.1	0.09	0.09	0.09	1.22
Current Portion of Leases	0.69	0.27	0.25	0.24	0.25
Current Income Taxes Payable	0.46	0.36	0.18	0.06	0.1
Current Unearned Revenue	0.9	0.44	0.39	0.44	0.28
Other Current Liabilities	2.48	0.45	0.21	0.21	0.16
Total Current Liabilities	8.21	3.6	2.94	2.1	4.27
Long-Term Debt	0.79	0.88	0.97	1.05	-
Long-Term Leases	0.77	1.25	1.4	1.62	1.86
Long-Term Unearned Revenue	0.12	0.16	0.19	0.23	0.23
Long-Term Deferred Tax Liabilities	0.69	0.43	0.41	0.41	0.32
Total Liabilities	10.58	6.32	5.9	5.42	6.68
Common Stock	23.76	11.29	11.29	11.29	2.33
Retained Earnings	21.54	18.88	17.72	12.69	11.97
Comprehensive Income & Other	1.98	2.22	2.17	2.18	0.01
Total Common Equity	47.29	32.39	31.18	26.16	14.31
Minority Interest	1.8	-	-	-	-
Shareholders' Equity	49.09	32.39	31.18	26.16	14.31
Total Liabilities & Equity	59.67	38.72	37.08	31.57	20.98
Total Debt	2.36	2.5	2.7	3	4.18
Net Cash (Debt)	23.79	19.93	21.68	16.35	4.22
Net Cash Growth	19.39%	-8.09%	32.59%	287.35%	-32.45%
Net Cash Per Share	0.18	0.16	0.17	0.16	0.04
Filing Date Shares Outstanding	137.25	125.91	125.91	125.91	102.96
Total Common Shares Outstanding	137.25	125.91	125.91	125.91	102.96
Working Capital	25.04	23.84	25.13	20.52	7.45
Book Value Per Share	0.34	0.26	0.25	0.21	0.14
Tangible Book Value	32.35	32.39	31.18	26.16	14.31
Tangible Book Value Per Share	0.24	0.26	0.25	0.21	0.14
Land	-	2.98	2.98	2.98	2.98
Buildings	-	1.82	1.42	1.42	1.42
Machinery	-	6.52	7.4	4.63	4.28
Construction In Progress	-	0.01	0.25	0.01	0.02

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