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$LPA
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Consolidated Statements of Financial Position

In millions of USD, except per-share amounts
Q4 FY2025
As of Dec 31, 2025
Q4 FY2024
As of Dec 31, 2024
Q4 FY2023
As of Dec 31, 2023
ASSETS
CURRENT ASSETS:
Cash and cash equivalents
Due from affiliates
Lease and other receivables, net
Receivables from the sale of investment properties - short term
Prepaid construction costs
Restricted cash equivalents - short term
Prepaid income taxes
Other current assets
Total current assets
NON-CURRENT ASSETS:
Investment properties
Tenant notes receivables – long term, net
Tenant notes receivable - long term, net
Receivables from the sale of investment properties - long term
Restricted cash equivalents - long term
Property and equipment, net
Deferred tax asset
Other non-current assets
Total non-current assets
TOTAL ASSETS
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued expenses
Income tax payable
Retainage payable
Long term debt – current portion
Security deposits – current portion
Security deposits
Lease liability – current portion
Other current liabilities
Total current liabilities
NON-CURRENT LIABILITIES:
Long term debt
Deferred tax liability
Security deposits
Lease liability
Other non-current liabilities
Total non-current liabilities
TOTAL LIABILITIES
EQUITY:
Ordinary shares
Additional paid-in capital
Retained earnings
Treasury shares, at cost
Foreign currency translation reserve
Equity attributable to owners of the Company
Non-controlling interests
Total equity
TOTAL LIABILITIES AND EQUITY

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