| Financial Year Ended 31 December | 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|---|
| 12 months (Audited) |
12 months (Audited) |
12 months (Audited) |
12 months (Audited) |
||
| Presented in RM'000 | |||||
| Revenue | 144,442 | 160,221 | 132,226 | 126,948 | |
| Cost of sales | (117,265) | (132,797) | (111,640) | (107,174) | |
| Gross profit | 27,177 | 27,424 | 20,586 | 19,774 | |
| Other income | 4,091 | 1,883 | 1,252 | 1,206 | |
| Selling and distribution expenses | (8,861) | (8,501) | (6,340) | (5,476) | |
| Administrative expenses | (7,853) | (7,058) | (5,349) | (4,451) | |
| Other expenses | (361) | (513) | (539) | (575) | |
| Finance costs | (2,272) | (2,262) | (1,728) | (1,030) | |
| Net (impairment losses)/reversal of impairment on financial assets | (53) | (173) | 108 | (295) | |
| Profit before tax | 11,868 | 10,800 | 7,990 | 9,153 | |
| Income tax expense | (3,280) | (3,000) | (2,526) | (2,714) | |
| Profit after tax and total comprehensive income for the financial year | 8,588 | 7,800 | 5,464 | 6,439 | |
| Profit after tax attributable to: | |||||
| Owners of the Company | 8,472 | 7,800 | 5,464 | 6,439 | |
| Non-controlling interests | 116 | - | - | - | |
| Profit after tax and total comprehensive income for the financial year | 8,588 | 7,800 | 5,464 | 6,439 | |
| Basic earnings per share (sen) * | 2.0 | 1.8 | 1.3 | 1.5 | |
| Diluted earnings per share (sen) # | 1.7 | 1.6 | 1.1 | 1.3 | |
Notes:
| * | Calculated based on the PAT over the enlarged share capital of 425,000,000 Shares in issue before the IPO. |
| # | Calculated based on the PAT over the enlarged share capital of 500,000,000 shares after the IPO. |
| ^ | Please read this section in conjunction with HSS Holdings Berhad's Prospectus dated 29 May 2026. |