LMS Compliance 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	Jun '25 Jun 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	26.09	25.38	20.9	18.68	16.99	15.84
Revenue Growth (YoY)	12.35%	21.44%	11.92%	9.94%	7.25%	9.04%
Cost of Revenue	12.36	12.06	10.44	8.79	7.85	7.72
Gross Profit	13.73	13.32	10.47	9.89	9.14	8.12
Selling, General & Admin	0.24	0.25	0.25	0.12	0.07	0.04
Other Operating Expenses	3.81	3.76	2.25	2.01	1.69	1.29
Operating Expenses	5.43	5.14	3.76	3.24	2.74	2.22
Operating Income	8.3	8.18	6.7	6.65	6.4	5.9
Interest Expense	-0.17	-0.19	-0.18	-0.21	-0.23	-0.26
Interest & Investment Income	0.16	0.2	0.21	0.05	0.23	0.15
Earnings From Equity Investments	-0.1	0.06	-	-	-	-
Currency Exchange Gain (Loss)	-0.61	-0.65	0.72	-0	-	-0
Other Non Operating Income (Expenses)	0.23	0.11	0.01	0.09	-	0.01
EBT Excluding Unusual Items	7.82	7.71	7.46	6.58	6.4	5.79
Impairment of Goodwill	-	-	-	-	-	-0.04
Gain (Loss) on Sale of Investments	0.02	-0.05	0.06	0.08	-	-0.03
Gain (Loss) on Sale of Assets	-0	0.12	0.05	-	0.01	-
Asset Writedown	-0.01	-0.01	-0.01	-0.02	-0.03	-0
Other Unusual Items	0.04	0.04	0.03	-4.22	0.24	0.47
Pretax Income	7.86	7.81	7.59	2.41	6.61	6.19
Income Tax Expense	2.62	2.6	2.11	1.69	1.66	1.5
Net Income	5.24	5.21	5.48	0.72	4.95	4.69
Net Income to Common	5.24	5.21	5.48	0.72	4.95	4.69
Net Income Growth	-6.11%	-4.98%	661.25%	-85.45%	5.50%	18.84%
Shares Outstanding (Basic)	126	126	126	105	103	104
Shares Outstanding (Diluted)	126	126	126	105	103	104
Shares Change (YoY)	-	-	19.39%	2.42%	-1.46%	-
EPS (Basic)	0.04	0.04	0.04	0.01	0.05	0.04
EPS (Diluted)	0.04	0.04	0.04	0.01	0.05	0.04
EPS Growth	-6.11%	-4.98%	537.64%	-85.79%	7.07%	18.84%
Free Cash Flow	4.92	3.53	4.9	1.7	4.49	5.79
Free Cash Flow Per Share	0.04	0.03	0.04	0.02	0.04	0.06
Dividend Per Share	0.030	0.030	0.008	0.003	-	-
Dividend Growth	257.14%	257.14%	147.06%	-	-	-
Gross Margin	52.63%	52.48%	50.07%	52.94%	53.80%	51.26%
Operating Margin	31.82%	32.22%	32.07%	35.61%	37.68%	37.23%
Profit Margin	20.07%	20.52%	26.22%	3.85%	29.13%	29.61%
Free Cash Flow Margin	18.84%	13.91%	23.45%	9.09%	26.40%	36.54%
EBITDA	9.37	9.14	7.58	7.46	7.05	6.43
EBITDA Margin	35.91%	35.99%	36.28%	39.94%	41.51%	40.61%
D&A For EBITDA	1.07	0.96	0.88	0.81	0.65	0.54
EBIT	8.3	8.18	6.7	6.65	6.4	5.9
EBIT Margin	31.82%	32.22%	32.07%	35.61%	37.68%	37.23%
Effective Tax Rate	33.37%	33.30%	27.82%	70.15%	25.14%	24.28%
Advertising Expenses	-	0.22	0.22	0.09	0.04	0.01

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