Financial Year Ended 31 December 2024 2023 2022 2021
  12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
 
KEY FINANCIAL DATA        
Revenue (RM'000) 561,065 535,848 422,624 261,968
Gross Profit (GP) (RM'000) 45,680 14,920 13,743 13,631
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 24,091 18,580 15,597 5,419
Profit Before Taxation (PBT) (RM'000) 11,797 10,096 10,448 2,058
Profit After Taxation (PAT) (RM'000) 7,002 6,442 8,039 1,554
Profit Attributable to Owners of the Group (RM'000) 7,002 5,455 7,360 1,275
Cash and Short-Term Deposits (RM'000) 26,229 12,433 18,297 6,968
Total Assets (RM'000) 194,796 140,813 115,411 75,805
Total Equity (RM'000) 57,183 50,181 30,712 25,795
Total Liabilities (RM'000) 137,613 90,632 84,699 50,010
 
Key Ratios        
Basic/ Diluted Earnings Per Share (EPS) (1) (sen) 1.56 1.21 1.64 0.28
GP Margin (2) (%) 8.14 2.78 3.25 5.20
PBT Margin (3) (%) 2.10 1.88 2.47 0.79
PAT Margin (4) (%) 1.25 1.20 1.90 0.59
Trade Receivables Turnover (5) (days) 15 14 13 17
Trade Payables Turnover (6) (days) 23 20 18 22
Inventory Turnover (7) (days) 2 2 1 1
Current Ratio (8) (times) 0.96 0.87 1.10 0.80
Gearing Ratio (9) (times) 1.24 0.63 0.98 0.69

Notes:

(1) Calculated based on profit attributable to owners of our Group divided by our enlarged share capital of 450,000,000 Shares after our IPO. The diluted EPS is equal to the basic EPS. .
(2) GP margin is computed based on GP divided by revenue.
(3) PBT margin is computed based on PBT divided by revenue.
(4) PAT margin is computed based on PAT divided by revenue.
(5) Computed based on average trade receivables multiplied by 365 day and 366 days for the respective financial year and divided by total revenue.
(6) Computed based on average trade payables multiplied by 365 days and 366 days for the respective financial year and divided by cost of sales.
(7) Computed based on average opening and closing inventory over cost of sales for the respective financial year multiplied by 365 days and 366 days for the respective financial years.
(8) Computed based on current assets over current liabilities for the respective financial year.
(9) Computed based on total borrowings (excluding lease liabilities) over total equity for the respective financial year.

* Please read this section in conjunction with Farmiera Berhad's Prospectus dated 21 October 2025.