Income Statement Lion Posim

Stocks

8486

MYL8486OO002

Construction Supplies & Fixtures

Delayed BURSA MALAYSIA Other stock markets 04:50:01 2026-07-22 EDT			5-day change	1st Jan Change
0.2850 ^MYR	+9.62%		+1.79%	-8.06%

05-20	Lion Posim Berhad Reports Earnings Results for the Third Quarter Ended March 31, 2026	CI
02-25	Lion Posim Berhad Reports Earnings Results for the Fourth Quarter and Full Year Ended December 31, 2025	CI

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Published financial data: LION POSIM

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	412M	581M	839M	755M	753M
Interest And Invest. Income (Rev)	9.13M	5.86M	2.5M	2.66M	3.8M
Total Revenues	421M	587M	841M	758M	757M
Cost of Goods Sold, Total	366M	535M	781M	694M	687M
Gross Profit	55.1M	51.95M	60.32M	64.27M	69.47M
Selling General & Admin Expenses, Total	24.4M	26.73M	28.44M	29.4M	31.2M
Provision for Bad Debts	-	-	4.24M	6.12M	5.68M
Depreciation & Amortization - (IS)	2.71M	2.67M	4.39M	4.6M	4.18M
Other Operating Expenses	-8.02M	16.71M	16.35M	15.01M	13.28M
Other Operating Expenses, Total	19.09M	46.11M	53.42M	55.12M	54.34M
Operating Income	36.01M	5.84M	6.9M	9.14M	15.14M
Interest Expense, Total	-41K	-378K	-453K	-1.76M	-2.58M
Net Interest Expenses	-41K	-378K	-453K	-1.76M	-2.58M
Income (Loss) On Equity Invest.	616K	313K	-4.15M	-91K	899K
Currency Exchange Gains (Loss)	262K	269K	384K	8.82M	407K
Other Non Operating Income (Expenses)	-	-	-	6K	26K
EBT, Excl. Unusual Items	36.84M	6.04M	2.68M	16.12M	13.89M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Asset Writedown	-	-	-	168K	657K
Legal Settlements	-	-	-	-	-
Other Unusual Items	-	91.03M	-	-	-
EBT, Incl. Unusual Items	36.84M	97.07M	2.68M	16.28M	14.55M
Income Tax Expense	5.1M	2.94M	2.08M	2.73M	3.75M
Earnings From Continuing Operations	31.74M	94.13M	601K	13.55M	10.8M
Net Income to Company	31.74M	94.13M	601K	13.55M	10.8M
Minority Interest	-	1.88M	58K	1K	-
Net Income - (IS)	31.74M	96.01M	659K	13.55M	10.8M
Net Income to Common Incl Extra Items	31.74M	96.01M	659K	13.55M	10.8M
Net Income to Common Excl. Extra Items	31.74M	96.01M	659K	13.55M	10.8M
Per Share Items
Net EPS - Basic	0.14	0.42	0	0.06	0.05
Basic EPS - Continuing Operations	0.14	0.42	0	0.06	0.05
Basic Weighted Average Shares Outstanding	228M	228M	228M	228M	228M
Net EPS - Diluted	0.14	0.42	0	0.06	0.05
Diluted EPS - Continuing Operations	0.14	0.42	0	0.06	0.05
Diluted Weighted Average Shares Outstanding	228M	228M	228M	228M	228M
Normalized Basic EPS	0.1	0.02	0.01	0.04	0.04
Normalized Diluted EPS	0.1	0.02	0.01	0.04	0.04
Supplemental Items
EBITDA	38.62M	8.3M	10.04M	11.96M	17.38M
EBITA	36.01M	5.84M	6.9M	9.14M	15.14M
EBIT	36.01M	5.84M	6.9M	9.14M	15.14M
EBITDAR	38.87M	12.84M	10.43M	12.37M	17.83M
Effective Tax Rate - (Ratio)	13.84	3.03	77.58	16.78	25.76
Total Current Taxes	4.89M	4M	2.93M	2.35M	4.04M
Total Deferred Taxes	209K	-1.06M	-852K	380K	-295K
Normalized Net Income	23.03M	5.66M	1.73M	10.07M	8.68M
Interest on Long-Term Debt	11K	27K	169K	344K	463K
Supplemental Operating Expense Items
General and Administrative Expenses	714K	301K	213K	202K	206K
Net Rental Expense, Total	253K	388K	389K	411K	454K
Imputed Operating Lease Interest Expense	67.6K	-	65.93K	170K	237K
Imputed Operating Lease Depreciation	185K	-	323K	241K	217K
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	-

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	22.56M	60.43M	36.35M	26.32M	28.96M
Short Term Investments	90.24M	68.44M	25.82M	23.5M	28.4M
Trading Asset Securities, Total	17.47M	2.42M	2.28M	2.36M	2.45M
Total Cash And Short Term Investments	130M	131M	64.45M	52.18M	59.81M
Accounts Receivable, Total	206M	325M	387M	446M	422M
Other Receivables	39.55M	65.8M	74.75M	71.52M	84.42M
Notes Receivable	0	-	-	-	-
Total Receivables	245M	391M	462M	517M	506M
Inventory	13.21M	13.05M	24.48M	23.44M	22.96M
Prepaid Expenses	560K	1.62M	2.08M	2.74M	2.98M
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	982K	24.15M	24.76M	26.44M	25.43M
Total Current Assets	390M	561M	578M	622M	617M
Gross Property Plant And Equipment	52.76M	54.05M	79.14M	86.1M	83.11M
Accumulated Depreciation	-35.91M	-37.72M	-36.37M	-39.74M	-37.42M
Net Property Plant And Equipment	16.85M	16.34M	42.76M	46.36M	45.68M
Long-term Investments	42.79M	52M	34.54M	45.91M	40.52M
Goodwill	-	-	-	-	-
Other Intangibles, Total	-	-	-	-	-
Accounts Receivable Long-Term	-	-	-	-	-
Loans Receivable Long-Term	111M	111M	-	99.55M	87.95M
Deferred Tax Assets Long-Term	7M	8.44M	9.41M	9.21M	9.43M
Other Long-Term Assets, Total	111M	121M	219M	119M	115M
Total Assets	679M	871M	883M	941M	916M
Liabilities
Accounts Payable, Total	27.19M	34.64M	41.1M	54.27M	42.1M
Accrued Expenses, Total	19.9M	19.31M	20.19M	19.38M	19.06M
Short-term Borrowings	718K	17.65M	19.33M	36.72M	22.22M
Current Portion of Long-Term Debt	-	-	-	-	3.9M
Current Portion of Leases	114K	531K	1.28M	2.08M	1.61M
Current Income Taxes Payable	740K	2.32M	1.25M	4K	68K
Unearned Revenue Current, Total	18.51M	24.4M	28.79M	29.63M	30.54M
Other Current Liabilities	33.74M	30.35M	28.46M	30.43M	26.86M
Total Current Liabilities	101M	129M	140M	173M	146M
Long-Term Debt	-	-	-	-	1.1M
Long-Term Leases	70K	1.8M	2.16M	6.44M	5.18M
Deferred Tax Liability Non Current	202K	52K	176K	357K	279K
Total Liabilities	101M	131M	143M	179M	153M
Common Stock, Total	921M	921M	921M	921M	921M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-365M	-220M	-221M	-207M	-196M
Treasury Stock	-2.28M	-2.28M	-2.28M	-2.28M	-2.28M
Comprehensive Income and Other	24.4M	40.26M	42.62M	50.53M	40.36M
Total Common Equity	578M	739M	741M	762M	763M
Minority Interest	-	473K	43K	-	-
Total Equity	578M	740M	741M	762M	763M
Total Liabilities And Equity	679M	871M	883M	941M	916M
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	2.54	3.24	3.25	3.35	3.35
Tangible Book Value	578M	739M	741M	762M	763M
Tangible Book Value Per Share	2.54	3.24	3.25	3.35	3.35
Total Debt	902K	19.99M	22.78M	45.24M	34.01M
Net Debt	-129M	-111M	-41.67M	-6.94M	-25.8M
Debt Equivalent Oper. Leases	2.02M	-	3.11M	3.29M	3.63M
Minority Interest, Total (Incl. Fin. Div)	-	473K	43K	-	-
Equity Method Investments, Total	36.45M	40.07M	25.7M	29.23M	27.28M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	4.5M	6.41M	8.01M	6.12M	5.84M
Inventories - Finished Goods, Total	9.42M	8.71M	16.2M	17.25M	16.95M
Inventories - Others	800K	620K	1.42M	1.3M	1.57M
Land - (BS)	4.78M	4.78M	4.78M	4.78M	4.78M
Buildings, Total	8.6M	8.79M	8.97M	9.16M	9.16M
Machinery, Total	38.2M	37.1M	35.97M	36.35M	32.92M
Accumulated Allowance for Doubtful Accounts (Supple)	71.85M	71.2M	74.22M	77.12M	75.23M

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	31.74M	96.01M	659K	13.55M	10.8M
Depreciation & Amortization - CF	2.71M	2.67M	4.39M	4.6M	4.05M
Depreciation & Amortization, Total	2.71M	2.67M	4.39M	4.6M	4.05M
(Gain) Loss From Sale Of Asset	-147K	-114K	-153K	-62K	-197K
(Gain) Loss on Sale of Investments - (CF)	433K	-46.67K	5M	-6K	4.97M
Asset Writedown & Restructuring Costs	-592K	405K	5K	-168K	-530K
(Income) Loss On Equity Investments - (CF)	-616K	-313K	4.15M	91K	-899K
Stock-Based Compensation (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	1.04M	109K	4.24M	6.12M	5.68M
Other Operating Activities, Total	-27.04M	-101M	-4.35M	-5.36M	2.79M
Change In Accounts Receivable	20.88M	-46.89M	-44.7M	-68.02M	2.83M
Change In Inventories	3.8M	19.12M	-11.19M	815K	230K
Change In Accounts Payable	721K	3.32M	6.45M	13.18M	-12.17M
Change in Unearned Revenues	139K	3.93M	4.39M	834K	916K
Change in Other Net Operating Assets	-140K	-55.28M	-32.4M	2.9M	-1.26M
Cash from Operations	32.93M	-77.6M	-63.51M	-31.53M	17.22M
Capital Expenditure	-1.68M	-1.31M	-15.2M	-1.2M	-2.59M
Sale of Property, Plant, and Equipment	324K	391K	290K	211K	248K
Cash Acquisitions	-	118M	-	-	-
Sale (Purchase) of Real Estate properties	-	-8.67M	-3.18M	-	-
Investment in Marketable and Equity Securities, Total	-543K	10.09M	138K	-77K	-61K
Other Investing Activities, Total	2.49M	5.24M	13.11M	4.76M	8.66M
Cash from Investing	593K	123M	-4.85M	3.7M	6.26M
Short Term Debt Issued, Total	25K	16.94M	1.86M	17.39M	6.13M
Total Debt Issued	25K	11.29M	1.86M	17.39M	6.13M
Short Term Debt Repaid, Total	-818K	-	-185K	-	-15.63M
Long-Term Debt Repaid, Total	-126K	-280K	-1.12M	-1.68M	-1.57M
Total Debt Repaid	-944K	-187K	-1.31M	-1.68M	-17.2M
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-91K	-54.51M	-1.43M	-1.76M	-2.58M
Cash from Financing	-1.01M	-43.4M	-875K	13.94M	-13.66M
Foreign Exchange Rate Adjustments	153K	8.1M	-990K	613K	-1.44M
Net Change in Cash	32.67M	10.43M	-70.22M	-13.28M	8.37M
Supplemental Items
Cash Interest Paid	41K	378K	453K	1.76M	2.58M
Cash Income Tax Paid (Refund)	4.35M	7.32M	5.17M	587K	2.76M
Levered Free Cash Flow	26.41M	-	-81.3M	-34.36M	6.59M
Unlevered Free Cash Flow	26.44M	-	-81.01M	-33.26M	8.21M
Change In Net Working Capital	-2.9M	-	74.51M	42.38M	2.71M
Net Debt Issued / Repaid	-919K	11.1M	559K	15.7M	-11.08M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	3.38	-	0.49	0.63	1.02
Return on Total Capital	3.98	-	0.57	0.73	1.18
Return On Equity %	5.62	-	0.08	1.8	1.42
Return on Common Equity	5.62	-	0.09	1.8	1.42
Margin Analysis
Gross Profit Margin %	13.1	8.85	7.17	8.48	9.18
SG&A Margin	5.8	4.55	3.38	3.88	4.12
EBITDA Margin %	9.18	1.41	1.19	1.58	2.3
EBITA Margin %	8.56	0.99	0.82	1.21	2
EBIT Margin %	8.56	0.99	0.82	1.21	2
Income From Continuing Operations Margin %	7.55	16.03	0.07	1.79	1.43
Net Income Margin %	7.55	16.35	0.08	1.79	1.43
Net Avail. For Common Margin %	7.55	16.35	0.08	1.79	1.43
Normalized Net Income Margin	5.47	0.96	0.21	1.33	1.15
Levered Free Cash Flow Margin	6.28	-	-9.66	-4.53	0.87
Unlevered Free Cash Flow Margin	6.28	-	-9.63	-4.39	1.08
Asset Turnover
Asset Turnover	0.63	-	0.96	0.83	0.82
Fixed Assets Turnover	24.38	-	28.47	17.01	16.45
Receivables Turnover (Average Receivables)	1.92	-	2.35	1.81	1.74
Inventory Turnover (Average Inventory)	23.98	-	41.61	28.94	29.63
Short Term Liquidity
Current Ratio	3.87	4.34	4.12	3.6	4.22
Quick Ratio	3.72	4.04	3.75	3.3	3.87
Operating Cash Flow to Current Liabilities	0.33	-0.6	-0.45	-0.18	0.12
Days Sales Outstanding (Average Receivables)	190.62	-	155.08	201.27	210.69
Days Outstanding Inventory (Average Inventory)	15.26	-	8.77	12.61	12.35
Average Days Payable Outstanding	27.16	-	17.44	25.13	25.67
Cash Conversion Cycle (Average Days)	178.72	-	146.41	188.75	197.36
Long Term Solvency
Total Debt/Equity	0.16	2.7	3.07	5.94	4.46
Total Debt / Total Capital	0.16	2.63	2.98	5.6	4.27
LT Debt/Equity	0.01	0.24	0.29	0.85	0.82
Long-Term Debt / Total Capital	0.01	0.24	0.28	0.8	0.79
Total Liabilities / Total Assets	14.9	15.05	16.16	19.05	16.7
EBIT / Interest Expense	878.24	15.44	15.23	5.2	5.86
EBITDA / Interest Expense	944.37	22.51	24.92	7.81	7.43
(EBITDA - Capex) / Interest Expense	903.34	19.04	-8.64	7.13	6.43
Total Debt / EBITDA	0.02	2.35	2.02	3.29	1.77
Net Debt / EBITDA	-3.34	-13.08	-3.69	-0.51	-1.34
Total Debt / (EBITDA - Capex)	0.02	2.78	-5.82	3.61	2.05
Net Debt / (EBITDA - Capex)	-3.49	-15.47	10.65	-0.55	-1.55
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-13.38	-	43.3	-9.92	-0.1
Gross Profit, 1 Yr. Growth %	-10.08	-	16.11	6.54	8.35
EBITDA, 1 Yr. Growth %	119.11	-	22.38	19.09	45.35
EBITA, 1 Yr. Growth %	141.94	-	20.23	32.52	65.62
EBIT, 1 Yr. Growth %	141.94	-	20.23	32.52	65.62
Earnings From Cont. Operations, 1 Yr. Growth %	249.81	-	-99.36	2.15K	-20.31
Net Income, 1 Yr. Growth %	249.81	-	-99.31	1.96K	-20.32
Normalized Net Income, 1 Yr. Growth %	175.23	-	-69.37	481.1	-13.83
Diluted EPS Before Extra, 1 Yr. Growth %	249.81	-	-99.31	1.96K	-20.32
Accounts Receivable, 1 Yr. Growth %	-7.87	-	19	15.03	-5.39
Inventory, 1 Yr. Growth %	-23.58	-	87.57	-4.24	-2.08
Net Property, Plant and Equip., 1 Yr. Growth %	-4.53	-	161.78	8.41	-1.45
Total Assets, 1 Yr. Growth %	3.9	-	1.47	6.56	-2.74
Tangible Book Value, 1 Yr. Growth %	4.76	-	0.21	2.9	0.08
Common Equity, 1 Yr. Growth %	4.76	-	0.21	2.9	0.08
Cash From Operations, 1 Yr. Growth %	-287.87	-	-18.16	-50.36	-154.6
Capital Expenditures, 1 Yr. Growth %	13.42	-	1.06K	-92.13	116.62
Levered Free Cash Flow, 1 Yr. Growth %	-225.4	-	-	-57.73	-119.19
Unlevered Free Cash Flow, 1 Yr. Growth %	-225.68	-	-	-58.94	-124.68
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	3.86	-	-	13.61	-5.15
Gross Profit, 2 Yr. CAGR %	1.57	-	-	11.23	7.32
EBITDA, 2 Yr. CAGR %	52.79	-	-	20.73	31.57
EBITA, 2 Yr. CAGR %	67.8	-	-	26.22	48.14
EBIT, 2 Yr. CAGR %	67.8	-	-	26.22	48.14
Earnings From Cont. Operations, 2 Yr. CAGR %	28.49	-	-	-62.06	323.89
Net Income, 2 Yr. CAGR %	28.49	-	-	-62.43	304.81
Normalized Net Income, 2 Yr. CAGR %	63.64	-	-	33.41	123.77
Diluted EPS Before Extra, 2 Yr. CAGR %	28.49	-	-	-62.43	304.85
Accounts Receivable, 2 Yr. CAGR %	5.93	-	-	17	4.32
Inventory, 2 Yr. CAGR %	-15.47	-	-	34.02	-3.16
Net Property, Plant and Equip., 2 Yr. CAGR %	-5.51	-	-	68.46	3.36
Total Assets, 2 Yr. CAGR %	3.23	-	-	3.99	1.81
Tangible Book Value, 2 Yr. CAGR %	2.72	-	-	1.55	1.48
Common Equity, 2 Yr. CAGR %	2.72	-	-	1.55	1.48
Cash From Operations, 2 Yr. CAGR %	34.24	-	-	-36.26	-47.94
Capital Expenditures, 2 Yr. CAGR %	-22.95	-	-	-4.53	-58.7
Levered Free Cash Flow, 2 Yr. CAGR %	-68.35	-	-	-	-71.52
Unlevered Free Cash Flow, 2 Yr. CAGR %	-68.35	-	-	-	-68.17
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.25	-	-	-	8.84
Gross Profit, 3 Yr. CAGR %	-2.84	-	-	-	10.18
EBITDA, 3 Yr. CAGR %	31.07	-	-	-	28.43
EBITA, 3 Yr. CAGR %	44.29	-	-	-	38.19
EBIT, 3 Yr. CAGR %	44.29	-	-	-	38.19
Earnings From Cont. Operations, 3 Yr. CAGR %	29.08	-	-	-	-51.41
Net Income, 3 Yr. CAGR %	29.12	-	-	-	-51.73
Normalized Net Income, 3 Yr. CAGR %	5.88	-	-	-	15.32
Diluted EPS Before Extra, 3 Yr. CAGR %	29.14	-	-	-	-51.73
Accounts Receivable, 3 Yr. CAGR %	-0.25	-	-	-	9
Inventory, 3 Yr. CAGR %	-7.97	-	-	-	20.71
Net Property, Plant and Equip., 3 Yr. CAGR %	-11.79	-	-	-	40.89
Total Assets, 3 Yr. CAGR %	1.11	-	-	-	1.69
Tangible Book Value, 3 Yr. CAGR %	2.53	-	-	-	1.06
Common Equity, 3 Yr. CAGR %	2.53	-	-	-	1.06
Cash From Operations, 3 Yr. CAGR %	49.82	-	-	-	-39.46
Capital Expenditures, 3 Yr. CAGR %	11.18	-	-	-	25.45
Levered Free Cash Flow, 3 Yr. CAGR %	14.29	-	-	-	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	13.13	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-10.61	-	-	-	-
Gross Profit, 5 Yr. CAGR %	-8.29	-	-	-	-
EBITDA, 5 Yr. CAGR %	5.63	-	-	-	-
EBITA, 5 Yr. CAGR %	8.63	-	-	-	-
EBIT, 5 Yr. CAGR %	8.63	-	-	-	-
Earnings From Cont. Operations, 5 Yr. CAGR %	-21.21	-	-	-	-
Net Income, 5 Yr. CAGR %	-20.5	-	-	-	-
Normalized Net Income, 5 Yr. CAGR %	20.05	-	-	-	-
Diluted EPS Before Extra, 5 Yr. CAGR %	-20.24	-	-	-	-
Accounts Receivable, 5 Yr. CAGR %	-3.7	-	-	-	-
Inventory, 5 Yr. CAGR %	-0.5	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-13.15	-	-	-	-
Total Assets, 5 Yr. CAGR %	-8.2	-	-	-	-
Tangible Book Value, 5 Yr. CAGR %	-8.22	-	-	-	-
Common Equity, 5 Yr. CAGR %	-8.22	-	-	-	-
Cash From Operations, 5 Yr. CAGR %	39.07	-	-	-	-
Capital Expenditures, 5 Yr. CAGR %	-21	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-28.03	-	-	-	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	-28.07	-	-	-	-