Financial Year Ended 31 December 2025 2024 2023 2022 2021
  12 months
Audited
12 months
Audited
12 months
Restated
12 months
Audited
12 months
Audited
 
Key Financials          
Revenue (RM'000) 68,358 52,685 38,261 88,285 105,778
Gross Profit (GP) (RM'000) 3,441 10,048 10,480 13,540 17,492
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) (7,334) 2,873 3,528 108 6,628
(Loss)/Profit Before Taxation (L/PBT) (RM'000) (9,824) 1,386 1,965 (1,302) 5,682
(Loss)/Profit After Taxation (L/PAT) (RM'000) (11,672) 1,313 377 (4,055) 3,506
L/PAT Profit Attributable to Owners of the Company (RM'000) (11,547) 1,527 909 (3,743) 3,184
Total Assets (RM'000) 85,907 91,855 68,883 81,282 115,354
Total Equity (RM'000) 30,420 42,024 37,862 37,180 43,366
Cash and Cash Equivalents (RM'000) 7,029 10,229 8,148 11,480 32,781
 
Key Ratios          
GP Margin (%) 5.03 19.07 27.39 15.34 16.54
PBT Margin (%) (14.37) 2.63 5.14 (1.47) 5.37
PAT Margin (%) (17.08) 2.49 0.98 (4.59) 3.31
(Loss)/Earnings Per Share (EPS) (1) (sen) (3.85) 0.51 0.32 (1.32) 1.20
Diluted EPS (2) (sen) (3.85) 0.51 0.32 (1.30) 1.20
Trade Receivable Turnover (3) (days) 125 154 180 112 81
Trade Payable Turnover (4) (days) 99 101 118 82 74
Inventory Turnover (5) (days) 44 53 72 44 37
Current Ratio (6) (times) 1.33 1.80 1.80 1.45 1.41
Gearing Ratio (7) (times) 0.69 0.38 0.22 0.31 0.23

Notes:

(1) Calculated based on the PAT attributable to owners of the Company divided by the share capital of 208,660,200 Shares before the IPO.
(2) Calculated based on the PAT attributable to owners of the Company divided by the enlarged share capital of 283,891,200 Shares after the IPO.
(3) Computed based on the average trade receivables multiplied by 365 days for FYEs and 366 days for FYE 2024
(4) Computed based on the average trade payables multiplied by 365 days for FYEs and 366 days for FYE 2024.
(5) Computed based on the average inventoies multiplied by 365 days for FYEs and 366 days for FYE 2024
(6) Computed based on current assets over current liabilities as at year end of the respective financial period/years.
(7) Computed based on the total interest bearing debt (including lease liabilities) over total equity as at year end of the respective financial period/years.

# Please read this section in conjunction with FLEXIDYNAMIC HOLDINGS BERHAD's Prospectus dated 09 Mar 2021.