Smart Asia Chemical Bhd Income Statement

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Revenue	89.45	93.47	91.09	79.22	79.77	71.6
Revenue Growth (YoY)	-1.81%	2.61%	14.99%	-0.69%	11.41%	-
Cost of Revenue	63.13	66.43	61.11	56.07	53.37	49.09
Gross Profit	26.32	27.03	29.98	23.15	26.4	22.51
Selling, General & Admin	21.83	22.06	16.38	11.89	11.64	12.96
Other Operating Expenses	-0.04	0.27	0.08	-0.58	-0.07	-0.01
Operating Expenses	21.9	22.45	16.47	11.57	11.6	12.98
Operating Income	4.42	4.59	13.52	11.58	14.8	9.53
Interest Expense	-0.9	-1.41	-1.35	-0.52	-0.53	-0.57
Interest & Investment Income	0.08	0.05	0	-	-	-
Currency Exchange Gain (Loss)	-	-	0.02	0.08	0.15	-
EBT Excluding Unusual Items	3.77	3.23	12.19	11.14	14.42	8.96
Gain (Loss) on Sale of Investments	-	-	-	-	-0.36	-
Gain (Loss) on Sale of Assets	0.03	0.03	0.11	0.06	0.04	0.06
Asset Writedown	-	-	-	-	-0.18	-0
Other Unusual Items	-	-	0.01	0.01	-	0.39
Pretax Income	3.8	3.26	12.32	11.2	13.93	9.4
Income Tax Expense	0.78	-3.32	3.51	2.59	3.24	1.96
Earnings From Continuing Operations	3.02	6.58	8.8	8.61	10.69	7.44
Minority Interest in Earnings	0.09	0.08	0.07	0.05	-0.01	0.05
Net Income	3.11	6.66	8.88	8.67	10.68	7.49
Net Income to Common	3.11	6.66	8.88	8.67	10.68	7.49
Net Income Growth	-64.94%	-24.95%	2.44%	-18.87%	42.61%	-
Shares Outstanding (Basic)	370	330	255	259	259	259
Shares Outstanding (Diluted)	370	330	255	259	259	259
Shares Change (YoY)	44.84%	29.28%	-1.39%	-0.14%	-	-
EPS (Basic)	0.01	0.02	0.03	0.03	0.04	0.03
EPS (Diluted)	0.01	0.02	0.03	0.03	0.04	0.03
EPS Growth	-75.80%	-41.95%	3.88%	-18.75%	42.61%	-
Free Cash Flow	2.17	-5.48	2.4	-0.59	10.68	-1.29
Free Cash Flow Per Share	0.01	-0.02	0.01	-0.00	0.04	-0.01
Gross Margin	29.42%	28.92%	32.92%	29.22%	33.10%	31.43%
Operating Margin	4.94%	4.91%	14.84%	14.62%	18.55%	13.31%
Profit Margin	3.48%	7.13%	9.74%	10.94%	13.39%	10.46%
Free Cash Flow Margin	2.43%	-5.86%	2.64%	-0.75%	13.39%	-1.80%
EBITDA	8.09	7.67	15.6	13.71	16.8	11.48
EBITDA Margin	9.05%	8.20%	17.13%	17.31%	21.06%	16.03%
D&A For EBITDA	3.68	3.08	2.08	2.13	2	1.95
EBIT	4.42	4.59	13.52	11.58	14.8	9.53
EBIT Margin	4.94%	4.91%	14.84%	14.62%	18.55%	13.31%
Effective Tax Rate	20.43%	-	28.51%	23.12%	23.27%	20.84%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.