LMS Compliance Income Statement

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	38.88	33.64	25.38	20.9	18.68	16.99
Revenue Growth	49.03%	32.51%	21.44%	11.92%	9.94%	7.25%
Cost of Revenue	20.01	17.33	12.06	10.44	8.79	7.85
Gross Profit	18.88	16.31	13.32	10.47	9.89	9.14
Selling, General & Admin	0.25	0.24	0.25	0.25	0.12	0.07
Amortization of Goodwill & Intangibles	0.87	0.44	-	-	-	-
Other Operating Expenses	4.65	4.14	3.76	2.25	2.01	1.69
Operating Expenses	8.1	6.63	5.14	3.76	3.24	2.74
Operating Income	10.78	9.68	8.18	6.7	6.65	6.4
Interest Expense	-0.27	-0.15	-0.19	-0.18	-0.21	-0.23
Interest & Investment Income	0.3	0.15	0.2	0.21	0.05	0.23
Earnings From Equity Investments	-0.01	-0.04	0.06	-	-	-
Currency Exchange Gain (Loss)	-0.42	-0.3	-0.65	0.72	-0	-
Other Non Operating Income (Expenses)	0.14	0.01	0.11	0.01	0.09	-
EBT Excluding Unusual Items	10.51	9.35	7.71	7.46	6.58	6.4
Gain (Loss) on Sale of Investments	-0.09	0.07	-0.05	0.06	0.08	-
Gain (Loss) on Sale of Assets	0.08	-	0.12	0.05	-	0.01
Asset Writedown	-0.06	-0.05	-0.01	-0.01	-0.02	-0.03
Other Unusual Items	0.07	0.07	0.04	0.03	-4.22	0.24
Pretax Income	10.52	9.43	7.81	7.59	2.41	6.61
Income Tax Expense	3.1	2.67	2.6	2.11	1.69	1.66
Earnings From Continuing Operations	7.42	6.76	5.21	5.48	0.72	4.95
Minority Interest in Earnings	-0.61	-0.29	-	-	-	-
Net Income	6.81	6.48	5.21	5.48	0.72	4.95
Net Income to Common	6.81	6.48	5.21	5.48	0.72	4.95
Net Income Growth	30.09%	24.35%	-4.98%	661.25%	-85.45%	5.50%
Shares Outstanding (Basic)	137	132	128	126	105	103
Shares Outstanding (Diluted)	137	132	128	126	105	103
Shares Change	6.44%	3.53%	1.50%	19.39%	2.42%	-1.46%
EPS (Basic)	0.05	0.05	0.04	0.04	0.01	0.05
EPS (Diluted)	0.05	0.05	0.04	0.04	0.01	0.05
EPS Growth	22.22%	20.11%	-6.39%	537.64%	-85.79%	7.07%
Free Cash Flow	8.89	7.86	3.53	4.9	1.7	4.49
Free Cash Flow Per Share	0.07	0.06	0.03	0.04	0.02	0.04
Dividend Per Share	0.032	0.032	0.030	0.008	0.003	-
Dividend Growth	5.21%	5.21%	257.14%	147.06%	-	-
Gross Margin	48.55%	48.48%	52.48%	50.07%	52.94%	53.80%
Operating Margin	27.71%	28.78%	32.22%	32.07%	35.61%	37.68%
Profit Margin	17.52%	19.25%	20.52%	26.22%	3.85%	29.13%
Free Cash Flow Margin	22.87%	23.35%	13.91%	23.45%	9.09%	26.40%
EBITDA	12.86	11.27	9.14	7.58	7.46	7.05
EBITDA Margin	33.06%	33.51%	35.99%	36.28%	39.94%	41.51%
D&A For EBITDA	2.08	1.59	0.96	0.88	0.81	0.65
EBIT	10.78	9.68	8.18	6.7	6.65	6.4
EBIT Margin	27.71%	28.78%	32.22%	32.07%	35.61%	37.68%
Effective Tax Rate	29.43%	28.32%	33.30%	27.82%	70.15%	25.14%
Advertising Expenses	-	0.21	0.22	0.22	0.09	0.04