| Financial Year Ended 31 December | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| 12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
|
| Key Financials | |||||
| Revenue (RM'000) | 291,442 | 272,288 | 320,421 | 355,338 | 263,410 |
| Gross Profit (GP) (RM'000) | 54,054 | 52,742 | 48,697 | 53,585 | 51,862 |
| Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) | 30,043 | 30,968 | 28,257 | 30,346 | 29,495 |
| Profit Before Taxation (PBT) (RM'000) | 27,407 | 28,420 | 27,396 | 28,492 | 27,677 |
| Profit After Taxation (PAT) (RM'000) | 20,583 | 21,523 | 21,218 | 21,717 | 20,837 |
| Total Comprehensive Income For The Financial Year (RM'000) | 20,592 | 29,920 | 29,545 | 29,745 | 20,834 |
| Total Assets (RM'000) | 310,506 | 289,481 | 270,124 | 243,723 | 222,271 |
| Total Equity (RM'000) | 268,540 | 256,348 | 235,228 | 214,683 | 193,938 |
| Key Ratios | |||||
| GP Margin (1) (%) | 18.55 | 19.37 | 15.20 | 15.08 | 19.69 |
| PBT Margin (2) (%) | 9.40 | 10.44 | 8.55 | 8.02 | 10.51 |
| PAT Margin (3) (%) | 7.06 | 7.90 | 6.62 | 6.11 | 7.91 |
| Basic and Diluted Earnings Per Share (EPS) (4) (sen) | 6.90 | 7.19 | 7.07 | 7.24 | 7.85 |
| Trade Receivables Turnover (5) (days) | 80 | 80 | 78 | 76 | 85 |
| Trade Payables Turnover (6) (days) | 22 | 22 | 19 | 17 | 21 |
| Inventory Turnover (7) (days) | 62 | 73 | 57 | 47 | 60 |
| Current Ratio (8) (times) | 4.07 | 6.17 | 6.72 | 7.52 | 7.20 |
| Gearing Ratio (9) (times) | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
Notes:
| (1) | GP margin is computed based on GP over revenue of the Group. |
| (2) | PBT margin is computed based on PBT over revenue of the Group. |
| (3) | PAT margin is computed based on PAT over revenue of the Group. |
| (4) | For comparative purposes, the basic EPS of the Group is computed based on the PAT of the Group over the total number of 235,569,000 Shares after the Acquisitions. For information purposes, the diluted EPS of the Group is equal to the basic EPS of the Group as there were no potential dilutive securities in issue during the respective financial years under review. |
| (5) | Trade receivables turnover period is computed based on the average beginning and ending balance of trade receivables (after deducting allowance for impairment losses) over the revenue for the respective financial year multiplied by the number of days in the respective financial year. |
| (6) | Trade payables turnover period is computed based on the average beginning and ending balance of trade payables over the cost of sales for the respective financial year multiplied by the number of days in the respective financial year. |
| (7) | Inventory turnover period is computed based on the average beginning and ending balance of inventories over the cost of sales for the respective financial year multiplied by the number of days in the respective financial year. |
| (8) | Current ratio is computed based on total current assets over total current liabilities as at the end of the respective financial year. |
| (9) | Gearing ratio is computed based on total borrowings and lease liabilities over total shareholders' equity as at the end of the respective financial year. |
# Please read this section in conjunction with YENHER HOLDINGS BERHAD's Prospectus dated 22 Jun 2021 & latest Annual Reports.