DS Sigma Holdings Bhd

Financial Year Ended 30 June	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)	89,405	88,829	82,342	121,218	127,858
Gross Profit (GP) (RM'000)	27,016	26,948	26,559	43,005	42,350
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000)	15,578	15,290	13,940	31,720	29,802
Profit Before Taxation (PBT) (RM'000)	14,289	13,859	11,665	28,847	27,640
Profit After Taxation (PAT) (RM'000)	10,811	11,009	8,164	21,471	21,116
PAT Attributable to Equity Holders of The Group (RM'000)	10,811	11,009	8,164	21,005	20,320
Total Assets (RM'000)	133,047	131,080	124,758	79,494	53,261
Total Equity (RM'000)	120,263	114,252	106,842	50,290	28,819

Key Ratios
GP Margin ⁽¹⁾ (%)	30.22	30.34	32.25	35.48	33.12
EBITDA Margin ⁽²⁾ (%)	17.42	17.21	16.93	26.17	23.31
PBT Margin ⁽³⁾ (%)	15.98	15.60	14.17	23.80	21.62
PAT Margin ⁽⁴⁾ (%)	12.09	12.39	9.91	17.71	16.52
Basic and Diluted Earnings Per Share ⁽⁵⁾ (sen)	2.25	2.29	2.21	4.38	4.23
Average Trade Receivables Turnover ⁽⁶⁾ (days)	72	63	69	57	44
Average Trade Payables Turnover ⁽⁷⁾ (days)	41	38	46	39	33
Average Inventory Turnover ⁽⁸⁾ (days)	11	11	14	12	12
Current Ratio ⁽⁹⁾ (times)	9.03	8.06	10.48	3.30	2.22
Gearing Ratio ⁽¹⁰⁾ (times)	-	0.02	0.06	0.21	0.44

Notes:

(1) GP margin is calculated based on GP divided by revenue.

(2) EBITDA margin is calculated based on EBITDA divided by revenue.

(3) PBT margin is calculated based on PBT divided by revenue.

(4) PAT margin is calculated based on PAT divided by revenue.

(5) Basic EPS is calculated based on PAT attributable to equity holders of the Group divided by the assumed number of Shares in issue. Diluted EPS are the same as basic EPS as there were no potential dilutive ordinary shares existing during the respective years.

(6) Based on average trade receivables as at the beginning and end of the respective financial years over total revenue of the respective financial years and multiplied by 365 days.

(7) Based on average trade payables as at the beginning and end of the respective financial years over total cost of sales of the respective financial years and multiplied by 365 days.

(8) Based on average inventory as at the beginning and end of the respective financial years over total cost of sales of the respective financial years and multiplied by 365 days.

(9) Based on current assets over current liabilities.

(10) Based on total borrowings (excluding lease liabilities arising from right-of-use assets) over total equity.

* Please read this section in conjunction with DS Sigma Holdings Berhad's Prospectus dated 13 December 2022.