Financial Year Ended 31 December2025 2024 2023 2022 2021
  12 months
Audited		 12 months
Audited		 12 months
Audited		 12 months
Audited		 12 months
Audited
Key Financials          
Revenue (RM'000) 75,573 62,813 30,378 27,852 52,524
Gross Profit (GP) (RM'000) 48,725 37,525 20,922 15,426 27,446
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (1) (RM'000) 33,493 20,955 9,841 4,662 6,750
Profit Before Taxation (PBT) (RM'000) 24,982 15,815 7,189 3,352 5,725
PAT Attributable to Owners of The Company (PATAMI) (RM'000) 17,743 13,648 6,261 3,787 6,774
Total Assets (RM'000) 193,558 154,227 100,833 64,240 49,335
Total Equity (RM'000) 145,738 111,533 81,257 51,265 40,904
Key Ratios          
GP Margin (2) (%) 64.47 59.74 68.87 55.39 52.25
PBT Margin (3) (%) 33.06 25.18 23.67 12.04 10.90
PATAMI Margin (4)(%) 23.48 21.73 20.61 13.60 12.90
Basic Earnings Per Share(5) (RM) 4.73 4.19 2.44 1.68 3.62
Trade Receivables Turnover (6) (days) 161 116 236 365 155
Trade Payables Turnover (7) (days) 45 31 29 18 4
Current Ratio (8) (times) 4.05 3.35 3.27 5.99 6.87
Gearing Ratio (9) (times) 0.22 0.26 0.17 0.15 0.09

Notes:

(1) EBITDA is computed as the sum of profit from operations before depreciation charges.
(2) GP margin is computed based on GP over revenue.
(3) PBT margin is computed based on PBT over revenue.
(4) PATAMI margin is computed based on PATAMI over revenue.
(5) To facilitate a 5 years snapshot for comparison purpose only, basic earnings per share is calculated by dividing the profit after taxation attributable to owners of the Company by number of ordinary share after the Initial Public Offering (“IPO”)
(6) Computed based on the average closing balance of trade receivables divided by the revenue for the respective financial year multiplied by the number of days in the respective financial year being 365 days for the Financial Years Under Review.
(7) Computed based on the average closing balance of trade payables divided by cost of sales (excluding staff costs) for the respective financial year multiplied by the number of days in the respective financial year being 365 days for the Financial Years Under Review.
(8) Computed based on total current assets over total current liabilities as at the respective financial year end.
(9) Computed based on bank borrowings over total equity as at the respective financial year end/period.

NA = Not applicable as the total equity amount is a negative amount.

Please read this section in conjunction with Ramssol Group Berhad’s Prospectus dated 22 June 2021.