| Financial Year Ended 31 December | 2025 | 2024 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| 12 months Audited |
12 months Audited |
18 months Audited |
12 months Audited |
12 months Audited |
|
| KEY FINANCIALS | |||||
| Revenue (RM'000) | 82,151 | 72,345 | 111,954 | 72,952 | 52,527 |
| Gross Profit (GP) (RM'000) | 21,607 | 21,998 | 33,352 | 21,032 | 15,139 |
| (Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) | 8,184 | 11,504 | 17,393 | 15,556 | 6,704 |
| Profit Before Taxation (PBT) (RM'000) | 2,645 | 7,103 | 11,654 | 12,589 | 4,257 |
| Profit After Taxation (PAT) (RM'000) | 1,353 | 5,231 | 9,059 | 10,068 | 3,383 |
| Total Assets (RM'000) | 153,235 | 118,677 | 98,923 | 86,931 | 74,404 |
| Total Equity (RM'000) | 103,570 | 103,407 | 85,656 | 79,443 | 67,372 |
| KEY RATIOS | |||||
| GP Margin (%) | 26.30 | 30.41 | 29.79 | 28.83 | 28.82 |
| PBT Margin (%) | 3.22 | 9.82 | 10.41 | 17.26 | 8.10 |
| PAT Margin (%) | 1.65 | 7.23 | 8.09 | 13.80 | 6.44 |
| Basic Earnings Per Share (EPS) (1) (sen) | 0.74 | 3.02 | 5.49 | 6.35 | 2.42 |
| Diluted EPS (2) (sen) | 0.74 | 3.02 | 5.49 | 6.35 | 2.05 |
| Trade Receivable Turnover (3) (days) | 79 | 84 | 81 | 73 | 77 |
| Trade Payable Turnover (4) (days) | 47 | 42 | 35 | 30 | 39 |
| Inventory Turnover (5) (days) | 127 | 152 | 164 | 145 | 153 |
| Current Ratio (6) (times) | 3.66 | 5.04 | 8.49 | 7.18 | 7.49 |
| Gearing Ratio (7) (times) | 0.33 | 0.04 | 0.01 | - | - |
Notes:
| (1) | Basic EPS is computed based on PAT attributable to owners of the Company divided by the existing number of issued Shares of 140,000,000 Shares before the IPO. |
| (2) | Diluted EPS is computed based on PAT attributable to owners of the Company divided by the enlarged number of issued Shares of 165,000,000 Shares after the IPO. |
| (3) | Computed based on the average trade receivables as at the beginning and ending dates of the respective statement of financial position over revenue for each of the Financial Years Under Review multiplied by 365 days. |
| (4) | Computed based on the average trade payables as at the beginning and ending dates of the respective statement of financial position over cost of sales for each of the Financial Years Under Review multiplied by 365 days. |
| (5) | Computed based on the average inventories of the respective statement of financial position over cost of sales for each of the Financial Years Under Review multiplied by 365 days. |
| (6) | Computed based on current assets over current liabilities for each of the Financial Years Under Review. |
| (7) | Computed based on total borrowings over total equity for each of the Financial Years Under Review. |
# Please read this section in conjunction with Volcano Berhad's Prospectus dated 16 March 2021.