Financial Year Ended 31 December 2024 2023 2022 2021 2020
  12 months
Audited
12 months
Audited
12 months
Restated
12 months
Audited
12 months
Audited
 
Key Financials          
Revenue (RM'000) 52,685 38,261 88,285 105,778 56,886
Gross Profit (GP) (RM'000) 10,048 10,480 13,540 17,492 12,573
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 2,873 3,528 108 6,628 7,022
Profit Before Taxation (PBT) (RM'000) 1,386 1,965 (1,302) 5,682 6,220
Profit After Taxation (PAT) (RM'000) 1,313 377 (4,055) 3,506 4,604
Profit Attributable to Owners of the Company (RM'000) 1,527 909 (3,743) 3,184 4,528
Total Assets (RM'000) 91,855 68,883 81,282 115,354 61,746
Total Equity (RM'000) 42,024 37,862 37,180 43,366 24,745
Cash and Cash Equivalents (RM'000) 10,229 8,148 11,480 32,781 18,344
 
Key Ratios          
GP Margin (%) 19.07 27.39 15.34 16.54 22.10
PBT Margin (%) 2.63 5.14 (1.47) 5.37 10.93
PAT Margin (%) 2.49 0.98 (4.59) 3.31 8.09
Earnings Per Share (EPS) (1) (sen) 0.51 0.32 (1.32) 1.20 34.53
Diluted EPS (2) (sen) 0.51 0.32 (1.30) 1.20 -
Trade Receivable Turnover (3) (days) 154 180 112 81 82
Trade Payable Turnover (4) (days) 101 118 82 74 80
Inventory Turnover (5) (days) 53 72 44 37 43
Current Ratio (6) (times) 1.80 1.80 1.45 1.41 1.61
Gearing Ratio (7) (times) 0.38 0.22 0.31 0.23 0.47

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 274 days for FPE 2020, 365 days for FYEs and 366 days for FYE 2024
(4) Computed based on the average trade payables multiplied by 274 days for FPE 2020, 365 days for FYEs and 366 days for FYE 2024.
(5) Computed based on the average inventoies multiplied by 274 days for FPE 2020, 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.