LMS Compliance Ltd. (SGX:LMS)

LMS Compliance Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	12.26	17.23	12.31	1.11	0.73
Short-Term Investments	0.07	0.07	0.07	0.08	0.06
Trading Asset Securities	10.09	7.08	6.97	7.21	10.05
Cash & Short-Term Investments	22.42	24.38	19.35	8.4	10.85
Cash Growth	-8.04%	25.98%	130.42%	-22.57%	96.98%
Accounts Receivable	4.48	3.19	3.02	2.52	2.52
Other Receivables	0.05	0.07	0.03	0.06	0.12
Receivables	4.53	3.26	3.05	2.58	2.65
Prepaid Expenses	0.48	0.44	0.22	0.74	0.07
Total Current Assets	27.43	28.07	22.62	11.72	13.56
Property, Plant & Equipment	10.68	9.01	8.96	9.27	9.51
Long-Term Investments	0.6	-	-	-	-
Total Assets	38.72	37.08	31.57	20.98	23.07
Accounts Payable	0.19	0.15	0.12	0.12	0.23
Accrued Expenses	1.81	1.67	0.95	1.3	1.18
Short-Term Debt	-	-	-	0.85	2.21
Current Portion of Long-Term Debt	0.09	0.09	0.09	1.22	-
Current Portion of Leases	0.27	0.25	0.24	0.25	0.28
Current Income Taxes Payable	0.36	0.18	0.06	0.1	0.24
Current Unearned Revenue	0.42	0.39	0.44	0.28	0.31
Other Current Liabilities	0.45	0.21	0.21	0.16	0.08
Total Current Liabilities	3.58	2.94	2.1	4.27	4.54
Long-Term Debt	0.88	0.97	1.05	-	-
Long-Term Leases	1.25	1.4	1.62	1.86	2.11
Long-Term Unearned Revenue	0.18	0.19	0.23	0.23	0.27
Long-Term Deferred Tax Liabilities	0.43	0.41	0.41	0.32	0.3
Total Liabilities	6.32	5.9	5.42	6.68	7.21
Common Stock	11.29	11.29	11.29	2.33	2.33
Retained Earnings	18.88	17.72	12.69	11.97	13.52
Comprehensive Income & Other	2.22	2.17	2.18	0.01	0.01
Shareholders' Equity	32.39	31.18	26.16	14.31	15.86
Total Liabilities & Equity	38.72	37.08	31.57	20.98	23.07
Total Debt	2.5	2.7	3	4.18	4.6
Net Cash (Debt)	19.93	21.68	16.35	4.22	6.25
Net Cash Growth	-8.09%	32.59%	287.35%	-32.45%	633.31%
Net Cash Per Share	0.22	0.21	0.19	0.05	0.07
Filing Date Shares Outstanding	104.92	104.92	104.92	85.8	87.07
Total Common Shares Outstanding	104.92	104.92	104.92	85.8	87.07
Working Capital	23.86	25.13	20.52	7.45	9.03
Book Value Per Share	0.31	0.30	0.25	0.17	0.18
Tangible Book Value	32.39	31.18	26.16	14.31	15.86
Tangible Book Value Per Share	0.31	0.30	0.25	0.17	0.18
Land	-	2.98	2.98	2.98	4.39
Buildings	-	1.42	1.42	1.42	-
Machinery	-	5.54	4.63	4.28	3.77
Construction In Progress	-	0.25	0.01	0.02	0.46

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