Global Testing Corporation Limited (SGX:AYN)

SGX:AYN Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	46.39	41.52	40.59	46.37	38.73
Revenue Growth (YoY)	11.73%	2.30%	-12.47%	19.73%	69.17%
Cost of Revenue	36.14	32.1	32.64	30.13	26.72
Gross Profit	10.25	9.42	7.94	16.25	12.01
Selling, General & Admin	4.41	4.02	3.66	3.32	3.29
Other Operating Expenses	1.32	0.71	1.05	1.05	1
Operating Expenses	5.73	4.73	4.67	4.26	4.32
Operating Income	4.52	4.7	3.27	11.99	7.69
Interest Expense	-0	-0.01	-0.01	-0.01	-0.07
Interest & Investment Income	0.63	0.73	0.63	0.13	0
EBT Excluding Unusual Items	5.14	5.42	3.89	12.11	7.63
Gain (Loss) on Sale of Assets	-	-	-	-	0.11
Pretax Income	5.14	5.42	3.89	12.11	7.74
Income Tax Expense	1.28	0.27	0.49	0.9	-1.66
Earnings From Continuing Operations	3.87	5.15	3.4	11.22	9.4
Net Income	3.87	5.15	3.4	11.22	9.4
Net Income to Common	3.87	5.15	3.4	11.22	9.4
Net Income Growth	-24.85%	51.29%	-69.67%	19.39%	2539.33%
Shares Outstanding (Basic)	33	34	35	35	35
Shares Outstanding (Diluted)	33	34	35	35	35
Shares Change (YoY)	-2.85%	-1.45%	-0.41%	-0.44%	-
EPS (Basic)	0.12	0.15	0.10	0.32	0.27
EPS (Diluted)	0.12	0.15	0.10	0.32	0.27
EPS Growth	-22.64%	53.52%	-69.55%	19.92%	2539.45%
Free Cash Flow	5.64	2.52	5.01	12.13	7.97
Free Cash Flow Per Share	0.17	0.07	0.14	0.35	0.23
Dividend Per Share	-	-	-	-	0.148
Gross Margin	22.09%	22.69%	19.57%	35.03%	31.02%
Operating Margin	9.74%	11.31%	8.06%	25.86%	19.87%
Profit Margin	8.34%	12.40%	8.38%	24.19%	24.26%
Free Cash Flow Margin	12.15%	6.08%	12.34%	26.15%	20.58%
EBITDA	9.98	10.23	9.14	17.67	13.2
EBITDA Margin	21.52%	24.65%	22.53%	38.10%	34.09%
D&A For EBITDA	5.46	5.54	5.87	5.68	5.51
EBIT	4.52	4.7	3.27	11.99	7.69
EBIT Margin	9.74%	11.31%	8.06%	25.86%	19.87%
Effective Tax Rate	24.79%	4.98%	12.59%	7.39%	-

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