| Financial Year Ended 31 December | 2025 | 2024 | 2023 |
|---|---|---|---|
| 12 months Audited |
12 months Audited |
12 months Audited |
|
| KEY FINANCIAL DATA | |||
| Revenue (RM'000) | 241,357 | 151,801 | 44,436 |
| Gross Profit (GP) (RM'000) | 44,037 | 29,472 | 11,267 |
| Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) | 41,866 | 23,929 | 2,101 |
| Profit Before Taxation (PBT) (RM'000) | 39,251 | 22,070 | 1,299 |
| Profit After Taxation from Continuing Operations (RM'000) | 30,809 | 16,570 | 728 |
| Profit After Taxation (PAT) (RM'000) | 30,801 | 16,029 | 407 |
| PAT Attributable to Owners of the Company (RM'000) | 28,935 | 16,294 | 564 |
| Total Assets (RM'000) | 189,095 | 65,214 | 31,468 |
| Total Liabilities (RM'000) | 153,810 | 52,803 | 38,087 |
| Total Equity (RM'000) | 35,285 | 12,411 | (6,619) |
| KEY RATIOS | |||
| GP Margin (1) (%) | 18.25 | 19.41 | 25.36 |
| PBT Margin (2) (%) | 16.26 | 14.54 | 2.92 |
| PAT Margin (3) (%) | 12.76 | 10.92 | 1.64 |
| Basic/Diluted Earnings Per Share (4) (sen) | 3.23 | 1.82 | 0.06 |
| Trade Receivables Turnover (5) (days) | 53 | 33 | 53 |
| Trade Payables Turnover (6) (days) | 48 | 56 | 163 |
| Current Ratio (7) (times) | 1.12 | 1.25 | 0.82 |
| Gearing Ratio (8) (times) | 1.10 | 1.38 | -(9) |
Notes:
| (1) | Computed based on GP over revenue. |
| (2) | Computed based on PBT over revenue. |
| (3) | Computed based on PAT from continuing operations over revenue. |
| (4) | Computed based on PAT attributable to owners of the Company over the enlarged total number of Shares after the IPO. The diluted EPS is equal to the basic EPS as there were no potential dilutive ordinary shares outstanding at the end of the respective financial year. |
| (5) | Computed based on average of opening and closing trade receivables (excluding retention sums) as at the respective financial year divided by total progress billings issued during the respective financial year and multiplied by 365 days for each financial year. |
| (6) | Computed based on average of opening and closing trade payables (excluding retention sums) as at the respective financial year divided by total cost of sales (excluding direct staff costs) during the respective financial year and multiplied by 365 days for each financial year. |
| (7) | Computed based on current assets over current liabilities as at the respective financial year. |
| (8) | Computed based on the total borrowings (excluding lease liabilities arising from rental commitment) over total equity as at the respective financial year. |
| (9) | The computation of gearing ratio is not meaningful due to negative equity position. |
* Please read this section in conjunction with SKA Capital Berhad's Prospectus dated 20 October 2026.