LMS Compliance Income Statement

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Revenue	23.22	20.9	18.68	16.99	15.84	14.53
Revenue Growth (YoY)	17.15%	11.92%	9.94%	7.25%	9.04%	-
Cost of Revenue	11.88	10.44	8.79	7.85	7.72	7.31
Gross Profit	11.34	10.47	9.89	9.14	8.12	7.21
Selling, General & Admin	0.24	0.25	0.12	0.07	0.04	0.04
Other Operating Expenses	2.63	2.25	2.01	1.69	1.29	1.35
Operating Expenses	3.89	3.76	3.24	2.74	2.22	2.03
Operating Income	7.45	6.7	6.65	6.4	5.9	5.18
Interest Expense	-0.18	-0.18	-0.21	-0.23	-0.26	-0.17
Interest & Investment Income	0.32	0.21	0.05	0.23	0.15	0.11
Currency Exchange Gain (Loss)	0.09	0.72	-0	-	-0	-0
Other Non Operating Income (Expenses)	0.05	0.01	0.09	-	0.01	0
EBT Excluding Unusual Items	7.71	7.46	6.58	6.4	5.79	5.12
Impairment of Goodwill	-	-	-	-	-0.04	-
Gain (Loss) on Sale of Investments	-0.01	0.06	0.08	-	-0.03	-
Gain (Loss) on Sale of Assets	0.18	0.05	-	0.01	-	0.01
Asset Writedown	-0	-0.01	-0.02	-0.03	-0	-0.01
Other Unusual Items	0.01	0.03	-4.22	0.24	0.47	-
Pretax Income	7.9	7.59	2.41	6.61	6.19	5.12
Income Tax Expense	2.32	2.11	1.69	1.66	1.5	1.17
Net Income	5.58	5.48	0.72	4.95	4.69	3.95
Net Income to Common	5.58	5.48	0.72	4.95	4.69	3.95
Net Income Growth	690.08%	661.25%	-85.45%	5.50%	18.84%	-
Shares Outstanding (Basic)	105	105	88	86	87	87
Shares Outstanding (Diluted)	105	105	88	86	87	87
Shares Change (YoY)	7.68%	19.39%	2.42%	-1.46%	-	-
EPS (Basic)	0.05	0.05	0.01	0.06	0.05	0.05
EPS (Diluted)	0.05	0.05	0.01	0.06	0.05	0.05
EPS Growth	633.79%	537.67%	-85.79%	7.06%	18.84%	-
Free Cash Flow	3.02	4.9	1.7	4.49	5.79	4.59
Free Cash Flow Per Share	0.03	0.05	0.02	0.05	0.07	0.05
Dividend Per Share	0.010	0.010	0.004	-	-	-
Dividend Growth	146.34%	146.34%	-	-	-	-
Gross Margin	48.84%	50.07%	52.94%	53.80%	51.26%	49.66%
Operating Margin	32.08%	32.07%	35.61%	37.68%	37.23%	35.66%
Profit Margin	24.02%	26.22%	3.86%	29.13%	29.61%	27.17%
Free Cash Flow Margin	13.01%	23.45%	9.09%	26.40%	36.54%	31.59%
EBITDA	8.35	7.58	7.46	7.05	6.43	5.66
EBITDA Margin	35.96%	36.28%	39.94%	41.51%	40.61%	38.94%
D&A For EBITDA	0.9	0.88	0.81	0.65	0.54	0.48
EBIT	7.45	6.7	6.65	6.4	5.9	5.18
EBIT Margin	32.08%	32.07%	35.61%	37.68%	37.23%	35.66%
Effective Tax Rate	29.36%	27.82%	70.15%	25.14%	24.28%	22.91%
Advertising Expenses	-	0.22	0.09	0.04	0.01	0.01

Source: S&P Capital IQ. Standard template. Financial Sources.