Financial Year Ended 31 December 2024 2023 2022 2021 2020
  12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
 
Key Financials          
Revenue (RM'000) 838,132 775,146 461,518 358,261 344,479
Gross (Loss)/profit (GL/GP)(RM'000) 38,841 28,314 (407) 28,522 33,283
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 40,977 33,159 3,027 30,034 34,452
(Loss)/profit before tax (L/PBT) (RM'000) 9,780 5,367 (18,674) 12,803 19,211
(Loss)/Profit After Taxation (L/PAT) (RM'000) 6,467 3,901 (15,560) 12,211 14,301
L/PAT Attributable to Owners of The Company (RM'000) 7,859 3,492 (15,348) 12,211 14,301
Total Assets (RM'000) 775,816 705,994 522,330 403,533 342,530
Total Equity (RM'000) 150,346 132,989 122,023 127,541 72,245
 
Key Ratios          
Basic Earnings Per Share(1) (sen) 1.10 0.51 0.00 1.90 2.20
GL/GP Margin(2) (%) 4.6 3.7 (0.1) 8.0 9.7
L/PBT Margin(3) (%) 1.2 0.7 (4.0) 3.6 5.6
L/PAT Margin(4) (%) 0.8 0.5 (3.4) 3.4 4.2
Trade Receivables Turnover(5) (days) 57 55 54 52 68
Trade Payables Turnover(6) (days) 127 106 120 146 152
Current Ratio(7) (times) 1.2 1.2 1.2 1.3 1.0
Gearing Ratio(8) (times) 1.6 1.8 1.5 0.6 1.1

Notes:

(1) Calculated based on PAT attributable to owners of the Company and number of ordinary shares as at each financial year end.
(2) Calculated based on GL/GP over revenue.
(3)Calculated based on L/PBT over revenue.
(4)Calculated based on L/PAT over revenue.
(5) Computed based on average opening and closing trade receivables (excluding retention sum) over revenue for the year multiplied by 365 days for each financial year.
(6) Computed based on average opening and closing trade payables (excluding retention sum) over cost of sales for the year multiplied by 365 days for each financial year.
(7) Computed based on current assets over current liabilities as at each year end.
(8) Computed based on total borrowings and lease liabilities over total equity as at each year end.

Please read this section in conjunction with Nestcon Berhad's Prospectus dated 08 June 2021 and Annual Reports.