Financial Period / Year Ended   2026
31-Mar
2025
31-Dec
2024
31-Dec
2023
31-Dec
2022
31-Dec
No. of Months  3 12 12 12 12
   Unaudited Audited Audited Audited Audited
       
KEY FINANCIALS
STATEMENT OF COMPREHENSIVE INCOME
Revenue RM'000 931,961 4,085,168 3,252,347 2,057,210 1,629,655
Gross Profit (GP) RM'000 182,025 747,454 525,133 188,422 132,056
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) RM'000 113,663 504,560 417,654 267,787 185,908
Profit Before Taxation (PBT) RM'000 68,049 315,533 275,845 189,318 116,564
Profit After Taxation (PAT) RM'000 47,646 218,451 215,492 162,702 100,972
       
RATIO ANALYSIS
PER SHARE DATA
Net Earnings Per Share (Net EPS) (1) sen 0.54 2.91 3.24 8.23 5.47
Diluted Net EPS (2) sen 0.54 2.91 3.24 8.23 5.47
       
PROFITABILITY
GP Margin % 19.5 18.3 16.1 9.2 8.1
PBT Margin % 7.3 7.7 8.5 9.2 7.2
PAT Margin % 5.1 5.3 6.6 7.9 6.2
       
WORKING CAPITAL RATIOS
Trade Receivables Turnover Period (3) days 67 78 93 115 114
Trade Payables Turnover Period (4) days 59 68 70 53 78
Inventory Turnover Period (5) days 111 101 107 133 93
       
LIQUIDITY
Current Ratio times 1.52 1.46 1.34 1.49 1.14
       
GEARING
Gearing Ratio times 1.62 1.65 2.14 1.48 1.56
       
No. of Shares Issue ('000) (6) unit 3,540,328 3,540,328 3,540,328 1,770,164 1,770,164

Notes:

(1) Calculated based on PAT divided by number of shares as the following:
Year Types Shares
2018 Number of shares of the combined group 556,388
2019 Weighted average no. of ordinary shares 550,068
2020 Weighted average no. of ordinary shares 549,079
2021 Weighted average no. of ordinary shares 786,496
2022-2023 Weighted average no. of ordinary shares 1,769,414
(2) The Group and the Company have no dilution in their earnings per ordinary share as there are no dilutive potential ordinary shares. There have been no other transactions involving ordinary shares or potential ordinary shares since the end of the financial year and up to Annual Report ended 31st December 2020 except as disclosed in Annual Report ended 31st December 2020.
(3) Computed based on trade receivables as at quarter ended over revenue for the quarter multiplied by 365 days respectively.
(4) Computed based on trade payables as at quarter ended over cost of sales for the quarter multiplied by 365 days respectively.
(5) Computed based on inventory as at quarter ended over cost of sales for the quarter multiplied by 365 days respectively.
(6) Based on the enlarged number of Shares after our lPO and private placement.

The ratio analysis should be read in conjunction with the latest Quarterly Report, Annual Reports and Chin Hin Group Berhad's Prospectus dated 18 February 2016.