Smart Asia Chemical Bhd Income Statement

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	88.37	93.47	91.09	79.22	79.77
Revenue Growth (YoY)	-5.45%	2.61%	14.99%	-0.69%	11.41%
Cost of Revenue	62.8	66.43	61.11	56.07	53.37
Gross Profit	25.57	27.03	29.98	23.15	26.4
Selling, General & Admin	22.61	22.06	16.38	11.89	11.64
Other Operating Expenses	-0.1	0.27	0.08	-0.58	-0.07
Operating Expenses	22.51	22.45	16.47	11.57	11.6
Operating Income	3.06	4.59	13.52	11.58	14.8
Interest Expense	-1	-1.41	-1.35	-0.52	-0.53
Interest & Investment Income	0.06	0.05	0	-	-
Earnings From Equity Investments	-0.12	-	-	-	-
Currency Exchange Gain (Loss)	-	-	0.02	0.08	0.15
EBT Excluding Unusual Items	2.01	3.23	12.19	11.14	14.42
Gain (Loss) on Sale of Investments	-	-	-	-	-0.36
Gain (Loss) on Sale of Assets	-	0.03	0.11	0.06	0.04
Asset Writedown	-	-	-	-	-0.18
Other Unusual Items	-	-	0.01	0.01	-
Pretax Income	2.01	3.26	12.32	11.2	13.93
Income Tax Expense	1.07	-3.32	3.51	2.59	3.24
Earnings From Continuing Operations	0.93	6.58	8.8	8.61	10.69
Minority Interest in Earnings	-	0.08	0.07	0.05	-0.01
Net Income	0.93	6.66	8.88	8.67	10.68
Net Income to Common	0.93	6.66	8.88	8.67	10.68
Net Income Growth	-85.98%	-24.95%	2.44%	-18.87%	42.61%
Shares Outstanding (Basic)	370	330	255	259	259
Shares Outstanding (Diluted)	370	330	255	259	259
Shares Change (YoY)	12.01%	29.28%	-1.39%	-0.14%	-
EPS (Basic)	0.00	0.02	0.03	0.03	0.04
EPS (Diluted)	0.00	0.02	0.03	0.03	0.04
EPS Growth	-87.48%	-41.95%	3.88%	-18.75%	42.61%
Free Cash Flow	0.57	-5.48	2.4	-0.59	10.68
Free Cash Flow Per Share	0.00	-0.02	0.01	-0.00	0.04
Gross Margin	28.94%	28.92%	32.92%	29.22%	33.10%
Operating Margin	3.46%	4.91%	14.84%	14.62%	18.55%
Profit Margin	1.06%	7.13%	9.74%	10.94%	13.39%
Free Cash Flow Margin	0.64%	-5.86%	2.64%	-0.75%	13.39%
EBITDA	6.82	7.67	15.6	13.71	16.8
EBITDA Margin	7.72%	8.20%	17.13%	17.31%	21.06%
D&A For EBITDA	3.76	3.08	2.08	2.13	2
EBIT	3.06	4.59	13.52	11.58	14.8
EBIT Margin	3.46%	4.91%	14.84%	14.62%	18.55%
Effective Tax Rate	53.42%	-	28.51%	23.12%	23.27%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.