Income Statement Lion Posim

Stocks

8486

MYL8486OO002

Construction Supplies & Fixtures

Market Closed - BURSA MALAYSIA 04:51:37 2026-09-15 EDT			5-day change	1st Jan Change
0.2900 ^MYR	0.00%		+5.45%	-6.45%

08-26	Lion Posim Berhad Reports Earnings Results for the Eighteen Months Ended June 30, 2026	CI
05-20	Lion Posim Berhad Reports Earnings Results for the Third Quarter Ended March 31, 2026	CI

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Published financial data: LION POSIM

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2026 (MYR)
Revenues	581M	839M	755M	753M	721M
Interest And Invest. Income (Rev)	5.86M	2.5M	2.66M	3.8M	-
Total Revenues	587M	841M	758M	757M	721M
Cost of Goods Sold, Total	535M	781M	694M	687M	727M
Gross Profit	51.95M	60.32M	64.27M	69.47M	-6.98M
Selling General & Admin Expenses, Total	26.73M	28.44M	29.4M	31.2M	-
Provision for Bad Debts	-	4.24M	6.12M	5.68M	-
Depreciation & Amortization - (IS)	2.67M	4.39M	4.6M	4.18M	-
Other Operating Expenses	16.71M	16.35M	15.01M	13.28M	-6.64M
Other Operating Expenses, Total	46.11M	53.42M	55.12M	54.34M	-6.64M
Operating Income	5.84M	6.9M	9.14M	15.14M	-340K
Interest Expense, Total	-378K	-453K	-1.76M	-2.58M	-3.21M
Net Interest Expenses	-378K	-453K	-1.76M	-2.58M	-3.21M
Income (Loss) On Equity Invest.	313K	-4.15M	-91K	899K	-6.57M
Currency Exchange Gains (Loss)	269K	384K	8.82M	407K	-
Other Non Operating Income (Expenses)	-	-	6K	26K	-
EBT, Excl. Unusual Items	6.04M	2.68M	16.12M	13.89M	-10.13M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Asset Writedown	-	-	168K	657K	-
Legal Settlements	-	-	-	-	-
Other Unusual Items	91.03M	-	-	-	-
EBT, Incl. Unusual Items	97.07M	2.68M	16.28M	14.55M	-10.13M
Income Tax Expense	2.94M	2.08M	2.73M	3.75M	4.02M
Earnings From Continuing Operations	94.13M	601K	13.55M	10.8M	-14.15M
Net Income to Company	94.13M	601K	13.55M	10.8M	-14.15M
Minority Interest	1.88M	58K	1K	-	-
Net Income - (IS)	96.01M	659K	13.55M	10.8M	-14.15M
Net Income to Common Incl Extra Items	96.01M	659K	13.55M	10.8M	-14.15M
Net Income to Common Excl. Extra Items	96.01M	659K	13.55M	10.8M	-14.15M
Per Share Items
Net EPS - Basic	0.42	0	0.06	0.05	-0.06
Basic EPS - Continuing Operations	0.42	0	0.06	0.05	-0.06
Basic Weighted Average Shares Outstanding	228M	228M	228M	228M	228M
Net EPS - Diluted	0.42	0	0.06	0.05	-0.06
Diluted EPS - Continuing Operations	0.42	0	0.06	0.05	-0.06
Diluted Weighted Average Shares Outstanding	228M	228M	228M	228M	228M
Normalized Basic EPS	0.02	0.01	0.04	0.04	-0.03
Normalized Diluted EPS	0.02	0.01	0.04	0.04	-0.03
Supplemental Items
EBITDA	8.3M	10.04M	11.96M	17.38M	3.44M
EBITA	5.84M	6.9M	9.14M	15.14M	-340K
EBIT	5.84M	6.9M	9.14M	15.14M	-340K
EBITDAR	12.84M	10.43M	12.37M	17.83M	-
Effective Tax Rate - (Ratio)	3.03	77.58	16.78	25.76	-39.69
Total Current Taxes	4M	2.93M	2.35M	4.04M	3.94M
Total Deferred Taxes	-1.06M	-852K	380K	-295K	78.67K
Normalized Net Income	5.66M	1.73M	10.07M	8.68M	-6.33M
Interest on Long-Term Debt	27K	169K	344K	463K	-
Supplemental Operating Expense Items
General and Administrative Expenses	301K	213K	202K	206K	-
Net Rental Expense, Total	388K	389K	411K	454K	-
Imputed Operating Lease Interest Expense	-	65.93K	170K	237K	-
Imputed Operating Lease Depreciation	-	323K	241K	217K	-

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2026 (MYR)
Assets
Cash And Equivalents	60.43M	36.35M	26.32M	28.96M	61.99M
Short Term Investments	68.44M	25.82M	23.5M	28.4M	2.58M
Trading Asset Securities, Total	2.42M	2.28M	2.36M	2.45M	-
Total Cash And Short Term Investments	131M	64.45M	52.18M	59.81M	64.57M
Accounts Receivable, Total	325M	387M	446M	422M	523M
Other Receivables	65.8M	74.75M	71.52M	84.42M	2.2M
Notes Receivable	-	-	-	-	-
Total Receivables	391M	462M	517M	506M	525M
Inventory	13.05M	24.48M	23.44M	22.96M	23.47M
Prepaid Expenses	1.62M	2.08M	2.74M	2.98M	-
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	24.15M	24.76M	26.44M	25.43M	25.06M
Total Current Assets	561M	578M	622M	617M	638M
Gross Property Plant And Equipment	54.05M	79.14M	86.1M	83.11M	-
Accumulated Depreciation	-37.72M	-36.37M	-39.74M	-37.42M	-
Net Property Plant And Equipment	16.34M	42.76M	46.36M	45.68M	54.29M
Long-term Investments	52M	34.54M	45.91M	40.52M	23.12M
Goodwill	-	-	-	-	-
Other Intangibles, Total	-	-	-	-	-
Loans Receivable Long-Term	111M	-	99.55M	87.95M	69.95M
Deferred Tax Assets Long-Term	8.44M	9.41M	9.21M	9.43M	9.31M
Other Long-Term Assets, Total	121M	219M	119M	115M	104M
Total Assets	871M	883M	941M	916M	899M
Liabilities
Accounts Payable, Total	34.64M	41.1M	54.27M	42.1M	-
Accrued Expenses, Total	19.31M	20.19M	19.38M	19.06M	-
Short-term Borrowings	17.65M	19.33M	36.72M	22.22M	12.61M
Current Portion of Long-Term Debt	-	-	-	3.9M	4.5M
Current Portion of Leases	531K	1.28M	2.08M	1.61M	1.18M
Current Income Taxes Payable	2.32M	1.25M	4K	68K	469K
Unearned Revenue Current, Total	24.4M	28.79M	29.63M	30.54M	-
Other Current Liabilities	30.35M	28.46M	30.43M	26.86M	117M
Total Current Liabilities	129M	140M	173M	146M	136M
Long-Term Debt	-	-	-	1.1M	18.6M
Long-Term Leases	1.8M	2.16M	6.44M	5.18M	6.43M
Deferred Tax Liability Non Current	52K	176K	357K	279K	279K
Total Liabilities	131M	143M	179M	153M	161M
Common Stock, Total	921M	921M	921M	921M	921M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-220M	-221M	-207M	-196M	-218M
Treasury Stock	-2.28M	-2.28M	-2.28M	-2.28M	-2.28M
Comprehensive Income and Other	40.26M	42.62M	50.53M	40.36M	36.86M
Total Common Equity	739M	741M	762M	763M	738M
Minority Interest	473K	43K	-	-	-
Total Equity	740M	741M	762M	763M	738M
Total Liabilities And Equity	871M	883M	941M	916M	899M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	228M	228M	228M	228M	228M
ECS Total Common Shares Outstanding	228M	228M	228M	228M	228M
Book Value / Share	3.24	3.25	3.35	3.35	3.24
Tangible Book Value	739M	741M	762M	763M	738M
Tangible Book Value Per Share	3.24	3.25	3.35	3.35	3.24
Total Debt	19.99M	22.78M	45.24M	34.01M	43.31M
Net Debt	-111M	-41.67M	-6.94M	-25.8M	-21.26M
Debt Equivalent Oper. Leases	-	3.11M	3.29M	3.63M	-
Minority Interest, Total (Incl. Fin. Div)	473K	43K	-	-	-
Equity Method Investments, Total	40.07M	25.7M	29.23M	27.28M	12.68M
Account Code - Inventory Valuation	6	6	6	6	-
Inventories - Raw Materials, Total	6.41M	8.01M	6.12M	5.84M	-
Inventories - Finished Goods, Total	8.71M	16.2M	17.25M	16.95M	-
Inventories - Others	620K	1.42M	1.3M	1.57M	-
Land - (BS)	4.78M	4.78M	4.78M	4.78M	-
Buildings, Total	8.79M	8.97M	9.16M	9.16M	-
Machinery, Total	37.1M	35.97M	36.35M	32.92M	-
Accumulated Allowance for Doubtful Accounts (Supple)	71.2M	74.22M	77.12M	75.23M	-

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2026 (MYR)
Net Income	96.01M	659K	13.55M	10.8M	-14.15M
Depreciation & Amortization - CF	2.67M	4.39M	4.6M	4.05M	3.78M
Depreciation & Amortization, Total	2.67M	4.39M	4.6M	4.05M	3.78M
(Gain) Loss From Sale Of Asset	-114K	-153K	-62K	-197K	-
(Gain) Loss on Sale of Investments - (CF)	-46.67K	5M	-6K	4.97M	-
Asset Writedown & Restructuring Costs	405K	5K	-168K	-530K	-
(Income) Loss On Equity Investments - (CF)	-313K	4.15M	91K	-899K	-
Provision and Write-off of Bad Debts	109K	4.24M	6.12M	5.68M	-
Other Operating Activities, Total	-101M	-4.35M	-5.36M	2.79M	19.48M
Change In Accounts Receivable	-46.89M	-44.7M	-68.02M	2.83M	-
Change In Inventories	19.12M	-11.19M	815K	230K	-
Change In Accounts Payable	3.32M	6.45M	13.18M	-12.17M	-
Change in Unearned Revenues	3.93M	4.39M	834K	916K	-
Change in Other Net Operating Assets	-55.28M	-32.4M	2.9M	-1.26M	-18.06M
Cash from Operations	-77.6M	-63.51M	-31.53M	17.22M	-8.94M
Capital Expenditure	-1.31M	-15.2M	-1.2M	-2.59M	-6.91M
Sale of Property, Plant, and Equipment	391K	290K	211K	248K	377K
Cash Acquisitions	118M	-	-	-	-
Sale (Purchase) of Real Estate properties	-8.67M	-3.18M	-	-	187K
Investment in Marketable and Equity Securities, Total	10.09M	138K	-77K	-61K	8.47M
Other Investing Activities, Total	5.24M	13.11M	4.76M	8.66M	13.26M
Cash from Investing	123M	-4.85M	3.7M	6.26M	15.38M
Short Term Debt Issued, Total	16.94M	1.86M	17.39M	6.13M	-
Long-Term Debt Issued, Total	-	-	-	-	10.11M
Total Debt Issued	11.29M	1.86M	17.39M	6.13M	6.74M
Short Term Debt Repaid, Total	-	-185K	-	-15.63M	-1.52M
Long-Term Debt Repaid, Total	-280K	-1.12M	-1.68M	-1.57M	-
Total Debt Repaid	-187K	-1.31M	-1.68M	-17.2M	-1.01M
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-54.51M	-1.43M	-1.76M	-2.58M	-4.83M
Cash from Financing	-43.4M	-875K	13.94M	-13.66M	892K
Foreign Exchange Rate Adjustments	8.1M	-990K	613K	-1.44M	-219K
Net Change in Cash	10.43M	-70.22M	-13.28M	8.37M	7.11M
Supplemental Items
Cash Interest Paid	378K	453K	1.76M	2.58M	-
Cash Income Tax Paid (Refund)	7.32M	5.17M	587K	2.76M	-
Levered Free Cash Flow	-	-81.3M	-34.36M	6.59M	-
Unlevered Free Cash Flow	-	-81.01M	-33.26M	8.21M	-
Change In Net Working Capital	-	74.51M	42.38M	2.71M	-
Net Debt Issued / Repaid	11.1M	559K	15.7M	-11.08M	5.73M

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2026 (MYR)
Profitability
Return on Assets	-	0.49	0.63	1.02	-
Return on Total Capital	-	0.57	0.73	1.18	-
Return On Equity %	-	0.08	1.8	1.42	-
Return on Common Equity	-	0.09	1.8	1.42	-
Margin Analysis
Gross Profit Margin %	8.85	7.17	8.48	9.18	-0.97
SG&A Margin	4.55	3.38	3.88	4.12	-
EBITDA Margin %	1.41	1.19	1.58	2.3	0.48
EBITA Margin %	0.99	0.82	1.21	2	-0.05
EBIT Margin %	0.99	0.82	1.21	2	-0.05
Income From Continuing Operations Margin %	16.03	0.07	1.79	1.43	-1.96
Net Income Margin %	16.35	0.08	1.79	1.43	-1.96
Net Avail. For Common Margin %	16.35	0.08	1.79	1.43	-1.96
Normalized Net Income Margin	0.96	0.21	1.33	1.15	-0.88
Levered Free Cash Flow Margin	-	-9.66	-4.53	0.87	-
Unlevered Free Cash Flow Margin	-	-9.63	-4.39	1.08	-
Asset Turnover
Asset Turnover	-	0.96	0.83	0.82	-
Fixed Assets Turnover	-	28.47	17.01	16.45	-
Receivables Turnover (Average Receivables)	-	2.35	1.81	1.74	-
Inventory Turnover (Average Inventory)	-	41.61	28.94	29.63	-
Short Term Liquidity
Current Ratio	4.34	4.12	3.6	4.22	4.69
Quick Ratio	4.04	3.75	3.3	3.87	4.33
Operating Cash Flow to Current Liabilities	-0.6	-0.45	-0.18	0.12	-0.07
Days Sales Outstanding (Average Receivables)	-	155.08	201.27	210.69	-
Days Outstanding Inventory (Average Inventory)	-	8.77	12.61	12.35	-
Average Days Payable Outstanding	-	17.44	25.13	25.67	-
Cash Conversion Cycle (Average Days)	-	146.41	188.75	197.36	-
Long Term Solvency
Total Debt/Equity	2.7	3.07	5.94	4.46	5.87
Total Debt / Total Capital	2.63	2.98	5.6	4.27	5.55
LT Debt/Equity	0.24	0.29	0.85	0.82	3.39
Long-Term Debt / Total Capital	0.24	0.28	0.8	0.79	3.21
Total Liabilities / Total Assets	15.05	16.16	19.05	16.7	17.96
EBIT / Interest Expense	15.44	15.23	5.2	5.86	-0.11
EBITDA / Interest Expense	22.51	24.92	7.81	7.43	1.07
(EBITDA - Capex) / Interest Expense	19.04	-8.64	7.13	6.43	-1.08
Total Debt / EBITDA	2.35	2.02	3.29	1.77	12.58
Net Debt / EBITDA	-13.08	-3.69	-0.51	-1.34	-6.18
Total Debt / (EBITDA - Capex)	2.78	-5.82	3.61	2.05	-12.5
Net Debt / (EBITDA - Capex)	-15.47	10.65	-0.55	-1.55	6.13
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	43.3	-9.92	-0.1	-
Gross Profit, 1 Yr. Growth %	-	16.11	6.54	8.35	-
EBITDA, 1 Yr. Growth %	-	22.38	19.09	45.35	-
EBITA, 1 Yr. Growth %	-	20.23	32.52	65.62	-
EBIT, 1 Yr. Growth %	-	20.23	32.52	65.62	-
Earnings From Cont. Operations, 1 Yr. Growth %	-	-99.36	2.15K	-20.31	-
Net Income, 1 Yr. Growth %	-	-99.31	1.96K	-20.32	-
Normalized Net Income, 1 Yr. Growth %	-	-69.37	481.1	-13.83	-
Diluted EPS Before Extra, 1 Yr. Growth %	-	-99.31	1.96K	-20.32	-
Accounts Receivable, 1 Yr. Growth %	-	19	15.03	-5.39	-
Inventory, 1 Yr. Growth %	-	87.57	-4.24	-2.08	-
Net Property, Plant and Equip., 1 Yr. Growth %	-	161.78	8.41	-1.45	-
Total Assets, 1 Yr. Growth %	-	1.47	6.56	-2.74	-
Tangible Book Value, 1 Yr. Growth %	-	0.21	2.9	0.08	-
Common Equity, 1 Yr. Growth %	-	0.21	2.9	0.08	-
Cash From Operations, 1 Yr. Growth %	-	-18.16	-50.36	-154.6	-
Capital Expenditures, 1 Yr. Growth %	-	1.06K	-92.13	116.62	-
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-57.73	-119.19	-
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-58.94	-124.68	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	13.61	-5.15	-
Gross Profit, 2 Yr. CAGR %	-	-	11.23	7.32	-
EBITDA, 2 Yr. CAGR %	-	-	20.73	31.57	-
EBITA, 2 Yr. CAGR %	-	-	26.22	48.14	-
EBIT, 2 Yr. CAGR %	-	-	26.22	48.14	-
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-62.06	323.89	-
Net Income, 2 Yr. CAGR %	-	-	-62.43	304.81	-
Normalized Net Income, 2 Yr. CAGR %	-	-	33.41	123.77	-
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-62.43	304.85	-
Accounts Receivable, 2 Yr. CAGR %	-	-	17	4.32	-
Inventory, 2 Yr. CAGR %	-	-	34.02	-3.16	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	68.46	3.36	-
Total Assets, 2 Yr. CAGR %	-	-	3.99	1.81	-
Tangible Book Value, 2 Yr. CAGR %	-	-	1.55	1.48	-
Common Equity, 2 Yr. CAGR %	-	-	1.55	1.48	-
Cash From Operations, 2 Yr. CAGR %	-	-	-36.26	-47.94	-
Capital Expenditures, 2 Yr. CAGR %	-	-	-4.53	-58.7	-
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-71.52	-
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-68.17	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	8.84	-
Gross Profit, 3 Yr. CAGR %	-	-	-	10.18	-
EBITDA, 3 Yr. CAGR %	-	-	-	28.43	-
EBITA, 3 Yr. CAGR %	-	-	-	38.19	-
EBIT, 3 Yr. CAGR %	-	-	-	38.19	-
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-51.41	-
Net Income, 3 Yr. CAGR %	-	-	-	-51.73	-
Normalized Net Income, 3 Yr. CAGR %	-	-	-	15.32	-
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-51.73	-
Accounts Receivable, 3 Yr. CAGR %	-	-	-	9	-
Inventory, 3 Yr. CAGR %	-	-	-	20.71	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	40.89	-
Total Assets, 3 Yr. CAGR %	-	-	-	1.69	-
Tangible Book Value, 3 Yr. CAGR %	-	-	-	1.06	-
Common Equity, 3 Yr. CAGR %	-	-	-	1.06	-
Cash From Operations, 3 Yr. CAGR %	-	-	-	-39.46	-
Capital Expenditures, 3 Yr. CAGR %	-	-	-	25.45	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	-
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-
EBITDA, 5 Yr. CAGR %	-	-	-	-	-
EBITA, 5 Yr. CAGR %	-	-	-	-	-
EBIT, 5 Yr. CAGR %	-	-	-	-	-
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	-
Net Income, 5 Yr. CAGR %	-	-	-	-	-
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	-
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-
Inventory, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-
Total Assets, 5 Yr. CAGR %	-	-	-	-	-
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	-
Common Equity, 5 Yr. CAGR %	-	-	-	-	-
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	-
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-