Income Statement Lion Asiapac Limited

Stocks

BAZ

SG1BD6000002

Construction Materials

Market Closed - Singapore S.E. 04:19:10 2026-09-24 EDT			5-day change	1st Jan Change
0.2450 ^SGD	0.00%		0.00%	-2.00%

08-19	Lion Asiapac Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended June 30, 2026	CI
08-04	Lion Asiapac Limited Provides Earnings Guidance for the Fourth Quarter and the Year Ended 30 June 2026	CI

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Published financial data: LION ASIAPAC LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (SGD)	2022 (SGD)	2023 (SGD)	2024 (SGD)	2025 (SGD)
Revenues	19.33M	29.72M	30.36M	41.19M	17.27M
Interest And Invest. Income (Rev)	1.01M	901K	761K	704K	866K
Other Revenues, Total	91K	114K	103K	238K	115K
Total Revenues	20.43M	30.73M	31.22M	42.14M	18.25M
Cost of Goods Sold, Total	12.7M	23.47M	25.52M	31.81M	14.22M
Gross Profit	7.72M	7.27M	5.7M	10.32M	4.03M
Selling General & Admin Expenses, Total	2.16M	2.38M	2.53M	3.38M	1.96M
Depreciation & Amortization - (IS)	918K	1.06M	561K	836K	458K
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	322K	215K
Other Operating Expenses	4.53M	5.3M	3.75M	5.6M	2.11M
Other Operating Expenses, Total	7.61M	8.73M	6.83M	10.14M	4.74M
Operating Income	113K	-1.47M	-1.13M	178K	-716K
Interest Expense, Total	-103K	-96K	-93K	-333K	-294K
Net Interest Expenses	-103K	-96K	-93K	-333K	-294K
Currency Exchange Gains (Loss)	806K	-7K	-1.55M	-43K	-275K
Other Non Operating Income (Expenses)	269K	162K	-119K	642K	-
EBT, Excl. Unusual Items	1.08M	-1.41M	-2.9M	444K	-1.28M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	111K	-
Asset Writedown	-9K	-19K	-6K	-	-206K
Other Unusual Items	-	-	-	979K	-
EBT, Incl. Unusual Items	1.08M	-1.43M	-2.9M	1.53M	-1.49M
Income Tax Expense	139K	134K	101K	82K	82K
Earnings From Continuing Operations	937K	-1.56M	-3M	1.45M	-1.57M
Earnings Of Discontinued Operations	-	-	-	-	730K
Net Income to Company	937K	-1.56M	-3M	1.45M	-843K
Minority Interest	-	-	-	73K	2K
Net Income - (IS)	937K	-1.56M	-3M	1.52M	-841K
Net Income to Common Incl Extra Items	937K	-1.56M	-3M	1.52M	-841K
Net Income to Common Excl. Extra Items	937K	-1.56M	-3M	1.52M	-1.57M
Per Share Items
Net EPS - Basic	0.01	-0.02	-0.04	0.02	-0.01
Basic EPS - Continuing Operations	0.01	-0.02	-0.04	0.02	-0.02
Basic Weighted Average Shares Outstanding	81.1M	81.1M	81.1M	81.1M	81.1M
Net EPS - Diluted	0.01	-0.02	-0.04	0.02	-0.01
Diluted EPS - Continuing Operations	0.01	-0.02	-0.04	0.02	-0.02
Diluted Weighted Average Shares Outstanding	81.1M	81.1M	81.1M	81.1M	81.1M
Normalized Basic EPS	0.01	-0.01	-0.02	0	-0.01
Normalized Diluted EPS	0.01	-0.01	-0.02	0	-0.01
Dividend Per Share	0.01	-	-	-	-
Payout Ratio	-	-51.99	-269.97	-	-
Supplemental Items
EBITDA	828K	-612K	-748K	900K	-75K
EBITA	113K	-1.47M	-1.13M	500K	-501K
EBIT	113K	-1.47M	-1.13M	178K	-716K
EBITDAR	947K	-495K	-637K	1M	47K
Effective Tax Rate - (Ratio)	12.92	-9.4	-3.48	5.35	-5.5
Total Current Taxes	139K	134K	101K	218K	278K
Total Deferred Taxes	-	-	-	-136K	-196K
Normalized Net Income	678K	-879K	-1.81M	350K	-801K
Interest on Long-Term Debt	103K	96K	93K	92K	97K
Supplemental Operating Expense Items
Net Rental Expense, Total	119K	117K	111K	105K	122K
Imputed Operating Lease Interest Expense	75.17K	71.23K	69.51K	66.83K	46.73K
Imputed Operating Lease Depreciation	43.83K	45.77K	41.49K	38.17K	75.27K
Maintenance & Repair Expenses, Total	363K	252K	476K	-	-

Fiscal Period: June	2021 (SGD)	2022 (SGD)	2023 (SGD)	2024 (SGD)	2025 (SGD)
Assets
Cash And Equivalents	64.21M	59.64M	48.05M	42.34M	37.69M
Total Cash And Short Term Investments	64.21M	59.64M	48.05M	42.34M	37.69M
Accounts Receivable, Total	5.65M	8.92M	5.49M	14.44M	6.07M
Other Receivables	414K	645K	656K	1.31M	536K
Total Receivables	6.07M	9.56M	6.14M	15.75M	6.6M
Inventory	4.7M	5.4M	5.41M	9.13M	5.39M
Prepaid Expenses	79K	87K	79K	149K	57K
Other Current Assets, Total	423K	229K	817K	320K	17.7M
Total Current Assets	75.48M	74.92M	60.5M	67.69M	67.44M
Gross Property Plant And Equipment	32.15M	31.42M	29.44M	31.39M	4.74M
Accumulated Depreciation	-28.48M	-28.63M	-26.83M	-26.47M	-2M
Net Property Plant And Equipment	3.67M	2.79M	2.61M	4.92M	2.75M
Long-term Investments	2.26M	-	1.78M	1.26M	1.58M
Other Intangibles, Total	-	-	-	803K	628K
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	81.41M	77.71M	64.89M	74.67M	72.4M
Liabilities
Accounts Payable, Total	465K	1.93M	3.01M	3.91M	2.4M
Accrued Expenses, Total	1.02M	989K	828K	1.42M	1.23M
Short-term Borrowings	-	-	-	5.59M	4.59M
Current Portion of Leases	169K	76K	236K	365K	393K
Current Income Taxes Payable	73K	76K	61K	-	-
Other Current Liabilities	1.19M	1.31M	1.31M	1.37M	3.52M
Total Current Liabilities	2.92M	4.38M	5.44M	12.65M	12.13M
Long-Term Leases	1.18M	1.1M	967K	1.21M	130K
Deferred Tax Liability Non Current	224K	224K	224K	360K	141K
Total Liabilities	4.33M	5.7M	6.64M	14.22M	12.4M
Common Stock, Total	47.49M	47.49M	47.49M	47.49M	47.49M
Retained Earnings	34.23M	31.86M	20.75M	22.47M	21.84M
Comprehensive Income and Other	-4.64M	-7.35M	-9.98M	-10.72M	-10.54M
Total Common Equity	77.08M	72.01M	58.26M	59.24M	58.8M
Minority Interest	-	-	-	1.2M	1.2M
Total Equity	77.08M	72.01M	58.26M	60.44M	60M
Total Liabilities And Equity	81.41M	77.71M	64.89M	74.67M	72.4M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	81.1M	81.1M	81.1M	81.1M	81.1M
ECS Total Common Shares Outstanding	81.1M	81.1M	81.1M	81.1M	81.1M
Book Value / Share	0.95	0.89	0.72	0.73	0.72
Tangible Book Value	77.08M	72.01M	58.26M	58.44M	58.17M
Tangible Book Value Per Share	0.95	0.89	0.72	0.72	0.72
Total Debt	1.35M	1.17M	1.2M	7.17M	5.11M
Net Debt	-62.86M	-58.46M	-46.84M	-35.17M	-32.58M
Debt Equivalent Oper. Leases	952K	936K	888K	840K	976K
Minority Interest, Total (Incl. Fin. Div)	-	-	-	1.2M	1.2M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	4.24M	4.96M	4.96M	8.41M	5.45M
Inventories - Finished Goods, Total	462K	440K	446K	718K	73K
Land - (BS)	707K	689K	632K	2.47M	2.18M
Buildings, Total	381K	382K	571K	684K	248K
Machinery, Total	29.49M	28.83M	26.47M	25.84M	1.63M
Accumulated Allowance for Doubtful Accounts (Supple)	9K	-	-	177K	80K

Fiscal Period: June	2021 (SGD)	2022 (SGD)	2023 (SGD)	2024 (SGD)	2025 (SGD)
Net Income	937K	-1.56M	-3M	1.52M	-841K
Depreciation & Amortization - CF	918K	1.06M	561K	836K	913K
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	322K	215K
Depreciation & Amortization, Total	918K	1.06M	561K	1.16M	1.13M
(Gain) Loss From Sale Of Asset	-	-	-	-111K	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	9K	19K	6K	4K	-673K
Provision and Write-off of Bad Debts	-	-9K	-	-	-43K
Other Operating Activities, Total	-1.18M	-609K	2.11M	-2.15M	-527K
Change In Accounts Receivable	-1.73M	-3.54M	2.62M	-4.94M	5.58M
Change In Inventories	-1.4M	-828K	-472K	209K	-37K
Change In Accounts Payable	-101K	1.56M	1.04M	-566K	-578K
Change in Other Net Operating Assets	-8K	20K	-965K	115K	-2.17M
Cash from Operations	-2.56M	-3.89M	1.89M	-4.75M	1.84M
Capital Expenditure	-851K	-274K	-417K	-604K	-776K
Sale of Property, Plant, and Equipment	-	-	-	170K	-
Cash Acquisitions	-	-	-	-1.15M	-
Divestitures	-	-	-	-	-
Other Investing Activities, Total	517K	309K	335K	3.79M	880K
Cash from Investing	-334K	35K	-82K	2.2M	104K
Short Term Debt Issued, Total	-	-	-	8.73M	12.14M
Total Debt Issued	-	-	-	8.73M	12.14M
Short Term Debt Repaid, Total	-	-	-	-8.06M	-13.41M
Long-Term Debt Repaid, Total	-155K	-268K	-242K	-488K	-562K
Total Debt Repaid	-155K	-268K	-242K	-8.55M	-13.97M
Common Dividends Paid	-	-811K	-8.11M	-	-
Common & Preferred Stock Dividends Paid	-	-811K	-8.11M	-	-
Special Dividend Paid	-	-	-	-	-
Other Financing Activities, Total	-103K	-	-	-4.38M	1.64M
Cash from Financing	-258K	-1.08M	-8.35M	-4.2M	-196K
Foreign Exchange Rate Adjustments	47K	-98K	-1.26M	-56K	4.03M
Net Change in Cash	-3.1M	-5.03M	-7.8M	-6.8M	5.77M
Supplemental Items
Cash Interest Paid	103K	-	-	241K	270K
Cash Income Tax Paid (Refund)	23K	12K	-	453K	358K
Levered Free Cash Flow	-3.03M	-2.65M	3.11M	-10.95M	-4.23M
Unlevered Free Cash Flow	-2.97M	-2.59M	3.17M	-10.75M	-4.04M
Change In Net Working Capital	3.11M	2.46M	-3.74M	11.41M	3.95M
Net Debt Issued / Repaid	-155K	-268K	-242K	182K	-1.84M

Fiscal Period: June	2021 (SGD)	2022 (SGD)	2023 (SGD)	2024 (SGD)	2025 (SGD)
Profitability
Return on Assets	0.09	-1.15	-0.99	0.16	-0.61
Return on Total Capital	0.09	-1.21	-1.07	0.18	-0.67
Return On Equity %	1.25	-2.09	-4.61	2.45	-2.61
Return on Common Equity	1.25	-2.09	-4.61	2.6	-2.66
Margin Analysis
Gross Profit Margin %	37.81	23.64	18.26	24.5	22.06
SG&A Margin	10.57	7.74	8.09	8.03	10.74
EBITDA Margin %	4.05	-1.99	-2.4	2.14	-0.41
EBITA Margin %	0.55	-4.77	-3.62	1.19	-2.75
EBIT Margin %	0.55	-4.77	-3.62	0.42	-3.92
Income From Continuing Operations Margin %	4.59	-5.08	-9.62	3.45	-8.62
Net Income Margin %	4.59	-5.08	-9.62	3.62	-4.61
Net Avail. For Common Margin %	4.59	-5.08	-9.62	3.62	-8.61
Normalized Net Income Margin	3.32	-2.86	-5.8	0.83	-4.39
Levered Free Cash Flow Margin	-14.85	-8.63	9.97	-26	-23.17
Unlevered Free Cash Flow Margin	-14.53	-8.44	10.16	-25.51	-22.16
Asset Turnover
Asset Turnover	0.26	0.39	0.44	0.6	0.25
Fixed Assets Turnover	5.69	9.51	11.55	11.19	4.76
Receivables Turnover (Average Receivables)	4.03	4.08	4.21	4.14	1.68
Inventory Turnover (Average Inventory)	3.16	4.65	4.72	4.38	1.96
Short Term Liquidity
Current Ratio	25.83	17.1	11.11	5.35	5.56
Quick Ratio	24.05	15.8	9.95	4.59	3.65
Operating Cash Flow to Current Liabilities	-0.88	-0.89	0.35	-0.38	0.15
Days Sales Outstanding (Average Receivables)	90.66	89.48	86.62	88.51	216.68
Days Outstanding Inventory (Average Inventory)	115.33	78.57	77.31	83.64	186.34
Average Days Payable Outstanding	15.09	18.08	35.28	35.62	109.84
Cash Conversion Cycle (Average Days)	190.89	149.97	128.65	136.53	293.18
Long Term Solvency
Total Debt/Equity	1.75	1.63	2.06	11.86	8.52
Total Debt / Total Capital	1.72	1.6	2.02	10.6	7.85
LT Debt/Equity	1.53	1.52	1.66	2	0.22
Long-Term Debt / Total Capital	1.51	1.5	1.63	1.79	0.2
Total Liabilities / Total Assets	5.32	7.34	10.22	19.05	17.13
EBIT / Interest Expense	1.1	-15.27	-12.16	0.53	-2.44
EBITDA / Interest Expense	10.01	-4.26	-6.13	4.01	1.4
(EBITDA - Capex) / Interest Expense	1.75	-7.11	-10.61	2.2	-1.24
Total Debt / EBITDA	1.31	-2.87	-2.11	5.37	12.41
Net Debt / EBITDA	-60.97	142.94	82.18	-26.33	-79.08
Total Debt / (EBITDA - Capex)	7.5	-1.72	-1.22	9.79	-14.04
Net Debt / (EBITDA - Capex)	-349.2	85.6	47.46	-48.05	89.51
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	13.57	50.46	1.58	34.96	-30.84
Gross Profit, 1 Yr. Growth %	2.41	-5.9	-21.54	67.06	3.66
EBITDA, 1 Yr. Growth %	-37.13	-173.91	22.22	-219.36	-114.82
EBITA, 1 Yr. Growth %	-83.13	-1.4K	-22.85	-143.98	-572.64
EBIT, 1 Yr. Growth %	-83.13	-1.4K	-22.85	-115.66	231.48
Earnings From Cont. Operations, 1 Yr. Growth %	73.2	-266.49	92.56	-148.34	-418.42
Net Income, 1 Yr. Growth %	73.2	-266.49	92.56	-150.77	-155.15
Normalized Net Income, 1 Yr. Growth %	21.09	-229.68	105.9	-119.32	217.91
Diluted EPS Before Extra, 1 Yr. Growth %	73.19	-266.5	92.57	-150.76	-377.1
Accounts Receivable, 1 Yr. Growth %	43.16	57.82	-38.46	162.98	-57.98
Inventory, 1 Yr. Growth %	41.37	14.87	0.15	68.81	-40.97
Net Property, Plant and Equip., 1 Yr. Growth %	4.53	-23.87	-6.44	88.18	-44.14
Total Assets, 1 Yr. Growth %	5.96	-4.54	-16.49	15.06	-3.04
Tangible Book Value, 1 Yr. Growth %	6.34	-6.58	-19.1	0.31	-0.46
Common Equity, 1 Yr. Growth %	6.34	-6.58	-19.1	1.69	-0.75
Cash From Operations, 1 Yr. Growth %	-220.96	52.09	-148.7	-350.79	-138.65
Capital Expenditures, 1 Yr. Growth %	87.86	-67.8	52.19	44.84	28.48
Levered Free Cash Flow, 1 Yr. Growth %	-232.88	-12.51	-217.37	-452.22	-62.09
Unlevered Free Cash Flow, 1 Yr. Growth %	-226.49	-12.64	-222.32	-439.19	-63.21
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-22.16	30.72	23.63	17.09	-23.55
Gross Profit, 2 Yr. CAGR %	-4.9	-1.83	-14.07	19.17	-19.27
EBITDA, 2 Yr. CAGR %	3.3	-31.83	-4.95	21.27	-68.46
EBITA, 2 Yr. CAGR %	116.99	47.92	216.37	-41.6	-33.62
EBIT, 2 Yr. CAGR %	116.99	47.92	216.37	-65.15	-20.64
Earnings From Cont. Operations, 2 Yr. CAGR %	-7.96	69.81	79.05	-3.52	-27.64
Net Income, 2 Yr. CAGR %	-7.96	69.81	79.05	-1.13	-47.09
Normalized Net Income, 2 Yr. CAGR %	6.48	25.31	63.4	-36.87	-33.55
Diluted EPS Before Extra, 2 Yr. CAGR %	-7.96	69.81	79.06	-1.13	-27.68
Accounts Receivable, 2 Yr. CAGR %	14.85	50.31	-1.45	27.21	5.12
Inventory, 2 Yr. CAGR %	4.45	27.43	7.25	30.02	-0.18
Net Property, Plant and Equip., 2 Yr. CAGR %	16.44	-10.79	-15.6	32.69	2.53
Total Assets, 2 Yr. CAGR %	1.26	0.57	-10.72	-1.98	5.62
Tangible Book Value, 2 Yr. CAGR %	0.41	-0.33	-13.06	-9.91	-0.07
Common Equity, 2 Yr. CAGR %	0.41	-0.33	-13.06	-9.3	0.46
Cash From Operations, 2 Yr. CAGR %	97.13	35.63	-13.94	10.52	-1.54
Capital Expenditures, 2 Yr. CAGR %	83.04	-22.23	-30	48.47	36.42
Levered Free Cash Flow, 2 Yr. CAGR %	141.5	7.82	1.33	103.2	16.6
Unlevered Free Cash Flow, 2 Yr. CAGR %	138.92	5.12	3.38	103.57	12.98
Dividend Per Share, 2 Yr. CAGR %	41.42	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	14.76	-3.04	20.18	27.3	-15.95
Gross Profit, 3 Yr. CAGR %	12.3	-5.23	-8.9	10.15	-17.87
EBITDA, 3 Yr. CAGR %	-23.44	-7.61	-17.19	2.82	-50.33
EBITA, 3 Yr. CAGR %	-49.87	293.83	19.07	64.17	-30.09
EBIT, 3 Yr. CAGR %	-49.87	293.83	19.07	16.35	-21.25
Earnings From Cont. Operations, 3 Yr. CAGR %	-3.54	12.15	77.08	15.72	0.28
Net Income, 3 Yr. CAGR %	-3.54	12.15	77.08	17.63	-18.61
Normalized Net Income, 3 Yr. CAGR %	-2.09	13.71	47.87	-19.75	-3.06
Diluted EPS Before Extra, 3 Yr. CAGR %	-3.54	12.15	77.08	17.63	0.23
Accounts Receivable, 3 Yr. CAGR %	12.45	27.68	11.61	36.69	-12.06
Inventory, 3 Yr. CAGR %	-5.31	7.81	17.6	24.76	-0.07
Net Property, Plant and Equip., 3 Yr. CAGR %	3.14	1.06	-9.37	10.26	-0.55
Total Assets, 3 Yr. CAGR %	-1.77	-0.71	-5.47	-2.84	-2.33
Tangible Book Value, 3 Yr. CAGR %	-2.18	-1.98	-7.03	-8.82	-6.87
Common Equity, 3 Yr. CAGR %	-2.18	-1.98	-7.03	-8.4	-6.53
Cash From Operations, 3 Yr. CAGR %	9.47	80.8	-3.6	22.93	-22.13
Capital Expenditures, 3 Yr. CAGR %	-2.53	2.56	-2.72	-10.8	41.48
Levered Free Cash Flow, 3 Yr. CAGR %	34.06	72.16	10.91	53.43	16.8
Unlevered Free Cash Flow, 3 Yr. CAGR %	33.11	70.85	10.57	53.55	15.97
Dividend Per Share, 3 Yr. CAGR %	25.99	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	11.09	27.84	18.23	4.56	0.29
Gross Profit, 5 Yr. CAGR %	8.45	12.97	0.9	3.86	-11.8
EBITDA, 5 Yr. CAGR %	-20.86	16.76	-16.52	3.01	-43.62
EBITA, 5 Yr. CAGR %	-51	6.9	4.75	83.55	-5.65
EBIT, 5 Yr. CAGR %	-51	6.9	4.75	49.29	1.34
Earnings From Cont. Operations, 5 Yr. CAGR %	-16	-36.86	23.54	5.59	23.8
Net Income, 5 Yr. CAGR %	-15.99	-36.86	23.54	6.64	9.22
Normalized Net Income, 5 Yr. CAGR %	-14.38	42.44	20.17	-10.14	7.42
Diluted EPS Before Extra, 5 Yr. CAGR %	-15.99	-36.86	23.54	6.64	23.76
Accounts Receivable, 5 Yr. CAGR %	9.1	22.5	6.67	27.5	8.97
Inventory, 5 Yr. CAGR %	-4.61	-1.89	-0.47	16.2	10.14
Net Property, Plant and Equip., 5 Yr. CAGR %	-16.45	-3	-4.81	12.69	-4.78
Total Assets, 5 Yr. CAGR %	-5.12	-1.27	-5.45	-1.22	-1.18
Tangible Book Value, 5 Yr. CAGR %	2.73	-2.2	-6.69	-5.23	-4.31
Common Equity, 5 Yr. CAGR %	2.73	-2.2	-6.69	-4.97	-4.1
Cash From Operations, 5 Yr. CAGR %	28.28	91	-0.57	48.49	-2.78
Capital Expenditures, 5 Yr. CAGR %	18.64	17.95	-14.62	18.92	11.37
Levered Free Cash Flow, 5 Yr. CAGR %	151.11	-40.29	19.86	83.96	13.12
Unlevered Free Cash Flow, 5 Yr. CAGR %	150.03	-40.56	20.31	83.25	11.5
Dividend Per Share, 5 Yr. CAGR %	14.87	-	-	-	-