UPA Corporation Berhad 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	130.62	128.62	149.91	159.29	154.72
Revenue Growth (YoY)	1.56%	-14.20%	-5.89%	2.95%	24.88%
Cost of Revenue	120.21	113.63	134.55	140.55	128.8
Gross Profit	10.41	14.99	15.36	18.74	25.93
Selling, General & Admin	14.43	19.15	14.14	14.5	14.62
Other Operating Expenses	-8.63	-4.42	-13.01	-9.43	-2.04
Operating Expenses	5.81	14.73	1.13	5.14	12.2
Operating Income	4.61	0.26	14.23	13.6	13.73
Interest Expense	-0.56	-0.37	-0.39	-0.19	-0.11
Interest & Investment Income	1.36	1.57	1.32	0.51	0.55
Earnings From Equity Investments	-0.07	-0.29	0.22	0.37	0.19
EBT Excluding Unusual Items	5.35	1.17	15.38	14.3	14.36
Gain (Loss) on Sale of Investments	-	-0.25	0.09	-	-
Pretax Income	5.35	0.93	15.47	14.3	14.36
Income Tax Expense	2.55	-0.59	7.07	3.64	3.47
Earnings From Continuing Operations	2.8	1.51	8.4	10.65	10.9
Minority Interest in Earnings	0.06	0.08	0.17	0.08	-0.02
Net Income	2.86	1.59	8.56	10.74	10.87
Net Income to Common	2.86	1.59	8.56	10.74	10.87
Net Income Growth	79.56%	-81.43%	-20.25%	-1.23%	58.78%
Shares Outstanding (Basic)	232	232	232	232	232
Shares Outstanding (Diluted)	232	232	232	232	232
EPS (Basic)	0.01	0.01	0.04	0.05	0.05
EPS (Diluted)	0.01	0.01	0.04	0.05	0.05
EPS Growth	79.57%	-81.44%	-20.25%	-1.23%	58.79%
Free Cash Flow	-2.84	-5.13	25.72	-4.56	5.7
Free Cash Flow Per Share	-0.01	-0.02	0.11	-0.02	0.03
Dividend Per Share	-	-	0.030	0.027	0.027
Dividend Growth	-	-	12.36%	-	14.59%
Gross Margin	7.97%	11.66%	10.25%	11.77%	16.76%
Operating Margin	3.52%	0.20%	9.49%	8.54%	8.87%
Profit Margin	2.19%	1.24%	5.71%	6.74%	7.03%
Free Cash Flow Margin	-2.17%	-3.98%	17.15%	-2.86%	3.68%
EBITDA	10.2	4.56	19.27	19.1	18.9
EBITDA Margin	7.81%	3.55%	12.85%	11.99%	12.21%
D&A For EBITDA	5.6	4.3	5.04	5.49	5.17
EBIT	4.61	0.26	14.23	13.6	13.73
EBIT Margin	3.52%	0.20%	9.49%	8.54%	8.87%
Effective Tax Rate	47.62%	-	45.73%	25.47%	24.14%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.