Financial Year Ended 31 December 2023 2022 2021 2020 2019
  12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
 
Key Financials          
Revenue (RM'000) 71,929 72,841 44,586 43,815 31,058
Gross Profit (GP) (RM'000) 37,739 26,275 17,037 14,062 8,896
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 27,774 16,964 10,724 9,476 4,814
Profit Before Taxation (PBT) (RM'000) 24,878 16,668 10,527 9,302 4,411
Profit After Taxation (PAT) (RM'000) 18,345 12,118 7,796 7,046 3,801
PAT Attributable to Owners of the Company (RM'000) 18,345 12,118 7,796 7,046 3,801
Total Assets (RM'000) 78,287 70,441 29,817 21,069 14,384
Total Equity (RM'000) 57,412 50,286 17,910 9,854 4,515
Cash and Cash Equivalents (RM'000) 19,225 37,884 11,432 7,172 1,841
 
Key Ratios          
GP Margin (1) (%) 52.5 36.1 38.2 32.1 28.6
PBT Margin (2) (%) 34.6 22.9 23.6 21.2 14.2
PAT Margin (2) (%) 25.5 16.6 17.5 16.1 12.2
Basic Earnings Per Share (EPS) (3) (sen) 5.05 3.73 2.70 2.44 1.31
Diluted EPS (4) (sen) 5.05 3.73 2.15 1.94 1.05
Trade Receivables Turnover (5) (days) 116 65 73 70 79
Trade Payables Turnover (6) (days) 91 68 85 80 67
Inventory Turnover (7) (days) 6 9 18 10 17
Current Ratio (8) (times) 3.69 3.24 2.54 1.88 1.49
Gearing Ratio (9) (times) 0.02 0.01 0.01 0.02 0.19

Notes:

(1) GP margin is computed based on GP over revenue for the financial years.
(2) PBT margin and PAT margin are computed based on the respective PBT and PAT for the financial years over revenue.
(3) Basic EPS is computed based on PAT of the Company divided by the enlarged number of Shares in issue before IPO.
(4) Diluted EPS is computed based on PAT of the Company divided by the enlarged number of Shares in issue after IPO.
(5) Computed based on average trade receivables over revenue for the financial year multiplied by 365 days for each financial year.
(6) Computed based on average trade payables over costs of sales for the financial year multiplied by 365 days for each financial year.
(7) Computed based on average inventory over cost of sales for the financial year multiplied by 365 days for each financial year.
(8) Computed based on current assets over current liabilities as at each financial year.
(9) Computed based on total borrowings over total equity as at each financial year.

# Please read this section in conjunction with INFOLINE TEC GROUP BERHAD's Prospectus dated 20 Jun 2022.