| Financial Year Ended 31 December | 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|---|
| 12 months (Audited) |
12 months (Audited) |
12 months (Audited) |
12 months (Audited) |
||
| KEY FINANCIAL DATA | |||||
| Statement of Comprehensive Income (RM'000) | |||||
| Revenue | 144,442 | 160,221 | 132,226 | 126,948 | |
| Gross Profit (GP) | 27,177 | 27,424 | 20,586 | 19,774 | |
| Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) | 17,401 | 15,955 | 12,184 | 11,918 | |
| Profit Before Taxation (PBT) | 11,868 | 10,800 | 7,990 | 9,153 | |
| Profit After Taxation [PAT] | 8,588 | 7,800 | 5,464 | 6,439 | |
| PAT Attributable to Owners of The Company | 8,472 | 7,800 | 5,464 | 6,439 | |
| Statement of Financial Position (RM'000) | |||||
| Share Capital | 25,174 | 1,620 | 1,370 | 1,340 | |
| Total Assets | 113,327 | 114,856 | 94,454 | 63,931 | |
| Total Equity | 35,573 | 25,862 | 14,632 | 14,138 | |
| Total Borrowings | 40,490 | 44,641 | 46,399 | 21,698 | |
| Total Liabilities | 77,754 | 88,994 | 79,822 | 49,793 | |
| Cash and Bank Balances | 10,726 | 13,504 | 8,044 | 6,736 | |
| Statement of Cash Flows (RM'000) | |||||
| Net Operating Cash Flow | 6,512 | 19,929 | 2,762 | 8,292 | |
| Cash and Cash Equivalents | 11,826 | 13,504 | 8,044 | 6,736 | |
| Key Ratios | |||||
| Per Share Data (sen) | |||||
| Basic Earnings Per Share(1) | 2.0 | 1.8 | 1.3 | 1.5 | |
| Diluted Earnings Per Share(2) | 1.7 | 1.6 | 1.1 | 1.3 | |
| Profitability (%) | |||||
| GP Margin(3) | 18.8 | 17.1 | 15.6 | 15.6 | |
| PBT Margin(4) | 8.2 | 6.7 | 6.0 | 7.2 | |
| PAT Margin(5) | 5.9 | 4.9 | 4.1 | 5.1 | |
| Efficiency (days) | |||||
| Trade Receivables Turnover(6) | 96 | 87 | 92 | 83 | |
| Trade Payables Turnover(7) | 114 | 85 | 82 | 77 | |
| Inventory Turnover(8) | 33 | 19 | 15 | 10 | |
| Liquidity (times) | |||||
| Current Ratio(9) | 1.2 | 1.0 | 0.9 | 1.1 | |
| Gearing (times) | |||||
| Gearing Ratio(10) | 1.1 | 1.7 | 3.2 | 1.5 | |
Notes:
| (1) | Calculated based on the PAT over the enlarged share capital of 425,000,000 Shares in issue before the IPO. |
| (2) | Calculated based on the PAT over the enlarged share capital of 500,000,000 Shares after the IPO. |
| (3) | Calculated based on GP over revenue. |
| (4) | Calculated based on PBT over revenue. |
| (5) | Calculated based on PAT over revenue. |
| (6) | Computed based on the average trade receivables divided by revenue for the respective financial year, multiplied by 365 days for FYE 2022, FYE 2023 and FYE 2025, and 366 days for FYE 2024. |
| (7) | Computed based on the average trade payables divided by purchases for the respective financial year, multiplied by 365 days for FYE 2022, FYE 2023 and FYE 2025, and 366 days for FYE 2024. |
| (8) | Computed based on the average inventories divided by cost of sales for the respective financial year, multiplied by 365 days for FYE 2022, FYE 2023 and FYE 2025, and 366 days for FYE 2024. |
| (9) | Computed based on current assets over current liabilities as at year end for each financial year. |
| (10) | Computed based on the total borrowings over total equity as at year end for each financial year. |
| ^ | Please read this section in conjunction with HSS Holdings Berhad's Prospectus dated 29 May 2026. |