Majan College (University College) SAOG (MSM:BACS)

MSM:BACS Income Statement

Financials in millions OMR. Fiscal year is September - August.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Operating Revenue	4.44	4.11	3.83	3.94	4.69
Other Revenue	-	-	0.18	0.25	0.04
Revenue	4.44	4.11	4.01	4.19	4.73
Revenue Growth (YoY)	8.09%	2.36%	-4.25%	-11.34%	-24.03%
Cost of Revenue	2.66	2.64	2.78	2.58	2.78
Gross Profit	1.78	1.47	1.24	1.61	1.94
Selling, General & Admin	0.09	0.05	0.07	0.07	0.05
Other Operating Expenses	0.68	0.51	0.62	0.52	0.41
Operating Expenses	1.08	0.86	1.02	0.94	0.84
Operating Income	0.7	0.61	0.22	0.67	1.1
Interest Expense	-	-	-0	-	-
Interest & Investment Income	0.4	0.46	0.4	0.58	0.3
Currency Exchange Gain (Loss)	-0.23	0.01	0	-0.03	0.02
Other Non Operating Income (Expenses)	0	0	-	-	-
EBT Excluding Unusual Items	0.87	1.08	0.62	1.23	1.42
Gain (Loss) on Sale of Investments	0	-	-	-	-
Gain (Loss) on Sale of Assets	-	-	-0	0	-0
Asset Writedown	-	-	-0.03	-0.05	-0.01
Pretax Income	0.87	1.08	0.59	1.18	1.42
Income Tax Expense	0.14	0.16	0.08	0.18	0.07
Net Income	0.74	0.92	0.5	1.01	1.35
Net Income to Common	0.74	0.92	0.5	1.01	1.35
Net Income Growth	-19.66%	83.37%	-50.20%	-25.60%	-16.51%
Shares Outstanding (Basic)	90	90	91	91	91
Shares Outstanding (Diluted)	90	90	91	91	91
Shares Change (YoY)	-	-0.74%	-	-	-
EPS (Basic)	0.01	0.01	0.01	0.01	0.01
EPS (Diluted)	0.01	0.01	0.01	0.01	0.01
EPS Growth	-20.00%	81.16%	-50.20%	-25.59%	-16.51%
Free Cash Flow	1	0.53	0.49	0.44	1.38
Free Cash Flow Per Share	0.01	0.01	0.01	0.01	0.01
Dividend Per Share	0.007	-	0.003	-	0.014
Gross Margin	39.99%	35.71%	30.81%	38.53%	41.10%
Operating Margin	15.75%	14.83%	5.51%	16.01%	23.27%
Profit Margin	16.61%	22.35%	12.47%	23.98%	28.58%
Free Cash Flow Margin	22.60%	12.89%	12.22%	10.44%	29.25%
EBITDA	0.97	0.88	0.55	1.03	1.48
EBITDA Margin	21.86%	21.43%	13.73%	24.47%	31.40%
D&A For EBITDA	0.27	0.27	0.33	0.35	0.38
EBIT	0.7	0.61	0.22	0.67	1.1
EBIT Margin	15.75%	14.83%	5.51%	16.01%	23.27%
Effective Tax Rate	15.71%	15.00%	14.51%	14.84%	4.71%
Advertising Expenses	0.09	0.05	0.07	0.07	0.05

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