Income Statement ARB

Stocks

7181

MYL7181OO000

Software

Market Closed - BURSA MALAYSIA 04:50:01 2026-09-17 EDT			5-day change	1st Jan Change
0.0250 ^MYR	0.00%		0.00%	-16.67%

08-26	ARB Berhad Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-25	ARB Berhad Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: ARB

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	219M	396M	268M	99.1M	309M
Total Revenues	219M	396M	268M	99.1M	309M
Cost of Goods Sold, Total	167M	296M	213M	94.85M	297M
Gross Profit	52.02M	100M	55.89M	4.25M	11.45M
Selling General & Admin Expenses, Total	6.4M	16.26M	101M	5.25M	8M
Other Operating Expenses	-581K	19.62M	-5.84M	-3.11M	11.42M
Other Operating Expenses, Total	5.81M	35.88M	94.72M	2.14M	19.42M
Operating Income	46.21M	64.16M	-38.82M	2.12M	-7.97M
Interest Expense, Total	-1.96M	-26K	-70K	-19K	-9K
Net Interest Expenses	-1.96M	-26K	-70K	-19K	-9K
Income (Loss) On Equity Invest.	-23K	-	-	-	-
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	44.22M	64.13M	-38.89M	2.1M	-7.98M
EBT, Incl. Unusual Items	44.22M	64.13M	-38.89M	2.1M	-7.98M
Income Tax Expense	1.35M	11.12M	-15.22M	138K	15K
Earnings From Continuing Operations	42.87M	53.01M	-23.68M	1.96M	-7.99M
Net Income to Company	42.87M	53.01M	-23.68M	1.96M	-7.99M
Minority Interest	591K	7.85M	-230K	-75K	-
Net Income - (IS)	43.46M	60.87M	-23.91M	1.88M	-7.99M
Net Income to Common Incl Extra Items	43.46M	60.87M	-23.91M	1.88M	-7.99M
Net Income to Common Excl. Extra Items	43.46M	60.87M	-23.91M	1.88M	-7.99M
Per Share Items
Net EPS - Basic	0.1	0.08	-0.02	0	-0.01
Basic EPS - Continuing Operations	0.1	0.08	-0.02	0	-0.01
Basic Weighted Average Shares Outstanding	455M	736M	1.22B	1.25B	1.25B
Net EPS - Diluted	0.09	0.08	-0.02	0	-0.01
Diluted EPS - Continuing Operations	0.09	0.08	-0.02	0	-0.01
Diluted Weighted Average Shares Outstanding	486M	769M	1.22B	1.25B	1.25B
Normalized Basic EPS	0.06	0.07	-0.02	0	-0
Normalized Diluted EPS	0.06	0.06	-0.02	0	-0
Supplemental Items
EBITDA	47.48M	72.2M	48.24M	4.39M	-2.97M
EBITA	46.21M	64.16M	-38.82M	2.12M	-7.97M
EBIT	46.21M	64.16M	-38.82M	2.12M	-7.97M
EBITDAR	47.58M	108M	72.81M	4.61M	-2.75M
Effective Tax Rate - (Ratio)	3.06	17.34	39.12	6.58	-0.19
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	152K	5.44M	-4.36M	138K	15K
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	1.2M	5.67M	-10.86M	-	-
Normalized Net Income	28.23M	47.93M	-24.54M	1.24M	-4.98M
Interest on Long-Term Debt	32K	39K	105K	19K	9K
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	6.4M	16.13M	100M	5.03M	7.78M
Net Rental Expense, Total	92K	196K	452K	220K	221K
Imputed Operating Lease Interest Expense	3.23M	-	-	59.18K	97.32K
Imputed Operating Lease Depreciation	-3.14M	-	-	161K	124K

Fiscal Period: December	2020 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	26.51M	100M	23.77M	21.74M	5.27M
Short Term Investments	11.59M	5.42M	732K	2.04M	126M
Total Cash And Short Term Investments	38.1M	106M	24.5M	23.78M	131M
Accounts Receivable, Total	68.23M	101M	42.15M	86.9M	69.86M
Other Receivables	3.52M	45K	153M	80.8M	-
Total Receivables	71.75M	101M	195M	168M	69.86M
Inventory	-	-	-	-	-
Prepaid Expenses	1K	13K	61K	-	-
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	110M	207M	220M	191M	201M
Gross Property Plant And Equipment	41.84M	192M	35.54M	31.21M	18.48M
Accumulated Depreciation	-2.14M	-26.9M	-34.53M	-13.22M	-18.33M
Net Property Plant And Equipment	39.69M	166M	1.01M	17.99M	145K
Long-term Investments	10.85M	4.36M	-	-	-
Goodwill	45K	38.78M	31K	-	-
Other Intangibles, Total	30.75M	-	-	-	-
Accounts Receivable Long-Term	64.14M	-	-	-	-
Total Assets	255M	416M	221M	209M	201M
Liabilities
Accounts Payable, Total	6.64M	700K	11.46M	-	3K
Accrued Expenses, Total	10.4M	1.09M	1.11M	607K	394K
Short-term Borrowings	-	-	-	-	-
Current Portion of Leases	158K	774K	701K	100K	122K
Current Income Taxes Payable	2K	8.12M	1.02M	49K	21K
Other Current Liabilities	205K	10.16M	1.18M	-	-
Total Current Liabilities	17.41M	20.85M	15.48M	756K	540K
Long-Term Leases	130K	1.23M	241K	88K	17K
Deferred Tax Liability Non Current	7.29M	15.8M	-	-	-
Other Non Current Liabilities	41.87M	-	-	-	-
Total Liabilities	66.7M	37.88M	15.72M	844K	557K
Preferred Stock Convertible	6.2M	4.67M	1.93M	-	-
Total Preferred Equity	6.2M	4.67M	1.93M	-	-
Common Stock, Total	93.29M	197M	200M	202M	202M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	84.27M	176M	5.15M	7.03M	-960K
Comprehensive Income and Other	-	-	-3.34M	-	-
Total Common Equity	178M	373M	201M	209M	201M
Minority Interest	4.87M	629K	1.57M	-	-
Total Equity	189M	378M	205M	209M	201M
Total Liabilities And Equity	255M	416M	221M	209M	201M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	469M	1.22B	1.25B	1.25B	1.25B
ECS Total Common Shares Outstanding	455M	1.22B	1.24B	1.25B	1.25B
Book Value / Share	0.39	0.31	0.16	0.17	0.16
Tangible Book Value	147M	334M	201M	209M	201M
Tangible Book Value Per Share	0.32	0.27	0.16	0.17	0.16
Total Debt	288K	2M	942K	188K	139K
Net Debt	-37.82M	-104M	-23.56M	-23.59M	-131M
Debt Equivalent Oper. Leases	736K	-	-	1.76M	1.77M
Minority Interest, Total (Incl. Fin. Div)	4.87M	629K	1.57M	-	-
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	-	-	-	-	-
Inventories - Finished Goods, Total	-	-	-	-	-
Land - (BS)	-	-	-	-	-
Buildings, Total	-	-	-	-	-
Machinery, Total	41.24M	190M	33.55M	31M	18.22M
Full Time Employees	-	-	-	-	-

Fiscal Period: December	2020 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	43.46M	60.87M	-23.91M	1.88M	-7.99M
Depreciation & Amortization - CF	1.41M	8.34M	87.87M	2.66M	5.11M
Depreciation & Amortization, Total	1.41M	8.34M	87.87M	2.66M	5.11M
(Gain) Loss From Sale Of Asset	-735K	76K	-59.66M	-12.26M	-
(Gain) Loss on Sale of Investments - (CF)	-23K	727K	19.74M	314K	-
Asset Writedown & Restructuring Costs	-5K	20.44M	29.48M	-	12.78M
(Income) Loss On Equity Investments - (CF)	23K	-	-	-	-
Provision and Write-off of Bad Debts	-	-	6.38M	9.66M	3.09M
Net Cash From Discontinued Operations	175K	-	-	-	-
Other Operating Activities, Total	594K	1.92M	-15.12M	186K	-19K
Change In Accounts Receivable	-103M	24.79M	35.71M	-50.33M	13.95M
Change In Inventories	-	-	-	-	-
Change In Accounts Payable	48.46M	-29.3M	7.59M	-9.76M	2K
Change in Other Net Operating Assets	14.41M	-3.21M	-15.35M	80.78M	-43.29M
Cash from Operations	5.15M	84.64M	72.72M	23.14M	-16.36M
Capital Expenditure	-25.84M	-89.41M	-103M	-20M	-
Sale of Property, Plant, and Equipment	1K	-	-	-	-
Cash Acquisitions	52K	-17.51M	-163K	-	-
Divestitures	5.19M	-44.67K	-35.98M	-8.08M	-
Sale (Purchase) of Intangible assets	-6M	-	-	-	-
Investment in Marketable and Equity Securities, Total	-10.85M	3.6M	-667	-	-
Cash from Investing	-37.45M	-103M	-139M	-28.08M	-
Short Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Short Term Debt Repaid, Total	-3K	-	-	-	-
Long-Term Debt Repaid, Total	-182K	-485K	-1.29M	-417K	-101K
Total Debt Repaid	-185K	-323K	-861K	-417K	-101K
Issuance of Common Stock	31.37M	68.07M	-	-	-
Issuance of Preferred Stock	-	-	-	-	-
Other Financing Activities, Total	-	1.53M	10.85M	7.27M	-
Cash from Financing	31.19M	69.28M	9.99M	6.85M	-101K
Foreign Exchange Rate Adjustments	-	667	551K	3.34M	-
Net Change in Cash	-1.11M	50.56M	-55.9M	5.24M	-16.47M
Supplemental Items
Cash Interest Paid	1.96M	-	-	-	-
Cash Income Tax Paid (Refund)	168K	75.33K	197K	45K	43K
Levered Free Cash Flow	-25.24M	-	-	-2.7M	97.74M
Unlevered Free Cash Flow	-24.01M	-	-	-2.69M	97.74M
Change In Net Working Capital	22.47M	-	-	-13.33M	-97.61M
Net Debt Issued / Repaid	-185K	-323K	-861K	-417K	-101K

Fiscal Period: December	2020 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	15.11	-	-	0.61	-2.42
Return on Total Capital	18.69	-	-	0.64	-2.43
Return On Equity %	27.83	-	-	0.95	-3.9
Return on Common Equity	31.1	-	-	0.92	-3.9
Margin Analysis
Gross Profit Margin %	23.71	25.26	20.82	4.29	3.71
SG&A Margin	2.91	4.11	37.45	5.3	2.59
EBITDA Margin %	21.64	18.23	17.97	4.43	-0.96
EBITA Margin %	21.06	16.2	-14.46	2.14	-2.58
EBIT Margin %	21.06	16.2	-14.46	2.14	-2.58
Income From Continuing Operations Margin %	19.53	13.39	-8.82	1.98	-2.59
Net Income Margin %	19.8	15.37	-8.9	1.9	-2.59
Net Avail. For Common Margin %	19.8	15.37	-8.9	1.9	-2.59
Normalized Net Income Margin	12.86	12.1	-9.14	1.25	-1.61
Levered Free Cash Flow Margin	-11.5	-	-	-2.72	31.65
Unlevered Free Cash Flow Margin	-10.94	-	-	-2.71	31.65
Asset Turnover
Asset Turnover	1.15	-	-	0.46	1.5
Fixed Assets Turnover	6.63	-	-	10.43	34.06
Receivables Turnover (Average Receivables)	4.48	-	-	1.54	3.94
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	6.31	9.93	14.19	253.29	372.33
Quick Ratio	6.31	9.93	14.19	253.29	372.33
Operating Cash Flow to Current Liabilities	0.3	4.06	4.7	30.6	-30.31
Days Sales Outstanding (Average Receivables)	81.69	-	-	238.3	92.64
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	7.47	-	-	-	-
Cash Conversion Cycle (Average Days)	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	0.15	0.53	0.46	0.09	0.07
Total Debt / Total Capital	0.15	0.53	0.46	0.09	0.07
LT Debt/Equity	0.07	0.33	0.12	0.04	0.01
Long-Term Debt / Total Capital	0.07	0.32	0.12	0.04	0.01
Total Liabilities / Total Assets	26.12	9.11	7.12	0.4	0.28
EBIT / Interest Expense	23.55	2.47K	-554.6	111.37	-885.22
EBITDA / Interest Expense	24.27	2.79K	700.71	251.37	-317.22
(EBITDA - Capex) / Interest Expense	11.1	-650.72	-770.91	-801.26	-317.22
Total Debt / EBITDA	0.01	0.03	0.02	0.04	-0.05
Net Debt / EBITDA	-0.79	-1.43	-0.48	-4.94	45.9
Total Debt / (EBITDA - Capex)	0.01	-0.12	-0.02	-0.01	-0.05
Net Debt / (EBITDA - Capex)	-1.74	6.13	0.44	1.55	45.9
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	113.8	-	-	-63.09	211.61
Gross Profit, 1 Yr. Growth %	53.34	-	-	-92.39	169.2
EBITDA, 1 Yr. Growth %	40.04	-	-	-90.9	-167.59
EBITA, 1 Yr. Growth %	39.58	-	-	-105.45	-476.51
EBIT, 1 Yr. Growth %	39.58	-	-	-105.45	-476.51
Earnings From Cont. Operations, 1 Yr. Growth %	30.61	-	-	-108.27	-507.91
Net Income, 1 Yr. Growth %	30.89	-	-	-107.88	-524.15
Normalized Net Income, 1 Yr. Growth %	34.22	-	-	-105.04	-503.44
Diluted EPS Before Extra, 1 Yr. Growth %	-11.4	-	-	-107.65	-526.67
Accounts Receivable, 1 Yr. Growth %	129.45	-	-	106.2	-19.61
Inventory, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	49.75	-	-	1.67K	-99.19
Total Assets, 1 Yr. Growth %	101	-	-	-5.09	-3.95
Tangible Book Value, 1 Yr. Growth %	90.19	-	-	3.57	-3.83
Common Equity, 1 Yr. Growth %	74.14	-	-	3.55	-3.83
Cash From Operations, 1 Yr. Growth %	-142.84	-	-	-68.18	-170.73
Capital Expenditures, 1 Yr. Growth %	67.42	-	-	-80.59	-
Levered Free Cash Flow, 1 Yr. Growth %	52.88	-	-	-	-3.72K
Unlevered Free Cash Flow, 1 Yr. Growth %	45.81	-	-	-	-3.74K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	279.26	-	-6.82	-	7.25
Gross Profit, 2 Yr. CAGR %	167.06	-	-0.1	-	-54.74
EBITDA, 2 Yr. CAGR %	214.23	-	-23.83	-	-75.2
EBITA, 2 Yr. CAGR %	228	-	-29.24	-	-54.7
EBIT, 2 Yr. CAGR %	228	-	-27.28	-	-54.7
Earnings From Cont. Operations, 2 Yr. CAGR %	218.28	-	-43.25	-	-41.9
Net Income, 2 Yr. CAGR %	220.46	-	-43.24	-	-42.18
Normalized Net Income, 2 Yr. CAGR %	225.89	-	-27.42	-	-54.93
Diluted EPS Before Extra, 2 Yr. CAGR %	19.16	-	-60.13	-	-42.88
Accounts Receivable, 2 Yr. CAGR %	218.67	-	-38.06	-	28.75
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	84	-	-90.63	-	-62.18
Total Assets, 2 Yr. CAGR %	220.94	-	-27.26	-	-4.52
Tangible Book Value, 2 Yr. CAGR %	150.53	-	16.32	-	-0.2
Common Equity, 2 Yr. CAGR %	175.3	-	-15.89	-	-0.21
Cash From Operations, 2 Yr. CAGR %	184.62	-	-5.84	-	-52.56
Capital Expenditures, 2 Yr. CAGR %	2.3K	-	14.88	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	498.82	-	-	-	-
Unlevered Free Cash Flow, 2 Yr. CAGR %	495.3	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	167.87	-	6.95	-31.56	-
Gross Profit, 3 Yr. CAGR %	285.37	-	2.42	-57.65	-
EBITDA, 3 Yr. CAGR %	158.91	-	0.4	-62.48	-
EBITA, 3 Yr. CAGR %	133.92	-	-5.64	-69.89	-
EBIT, 3 Yr. CAGR %	133.92	-	-5.64	-69.34	-
Earnings From Cont. Operations, 3 Yr. CAGR %	127.33	-	-17.96	-70.13	-
Net Income, 3 Yr. CAGR %	128.37	-	-18.07	-70.61	-
Normalized Net Income, 3 Yr. CAGR %	131.28	-	-4.57	-70.18	-
Diluted EPS Before Extra, 3 Yr. CAGR %	14.39	-	-39.68	-77.01	-
Accounts Receivable, 3 Yr. CAGR %	261.61	-	-14.84	-7.51	-
Inventory, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	48.2	-	-70.55	-46.2	-
Total Assets, 3 Yr. CAGR %	133.86	-	-4.74	-20.51	-
Tangible Book Value, 3 Yr. CAGR %	101.53	-	11.14	11.9	-
Common Equity, 3 Yr. CAGR %	114.74	-	4.3	-9.85	-
Cash From Operations, 3 Yr. CAGR %	64.33	-	141.17	-34.42	-
Capital Expenditures, 3 Yr. CAGR %	214.95	-	58.57	-36.49	-
Levered Free Cash Flow, 3 Yr. CAGR %	145.68	-	-	-34.42	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	140.43	-	-	-34.49	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	49.93	-	77.46	-0.7	7.07
Gross Profit, 5 Yr. CAGR %	58.41	-	50.27	-33.99	-26.12
EBITDA, 5 Yr. CAGR %	108.57	-	58.59	-33.56	-42.61
EBITA, 5 Yr. CAGR %	139.61	-	55.32	-42.31	-29.64
EBIT, 5 Yr. CAGR %	139.61	-	55.32	-42.31	-29.64
Earnings From Cont. Operations, 5 Yr. CAGR %	122.68	-	41.11	-43.09	-28.54
Net Income, 5 Yr. CAGR %	123.29	-	41.38	-43.67	-28.73
Normalized Net Income, 5 Yr. CAGR %	134.57	-	55.97	-43.27	-29.3
Diluted EPS Before Extra, 5 Yr. CAGR %	47.48	-	-20.8	-56.9	-40.98
Accounts Receivable, 5 Yr. CAGR %	66.94	-	44.37	23.92	0.47
Inventory, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	29.8	-	-38.71	-7.46	-67.45
Total Assets, 5 Yr. CAGR %	42.29	-	54.85	10.52	-4.65
Tangible Book Value, 5 Yr. CAGR %	31.61	-	53.83	22.01	6.45
Common Equity, 5 Yr. CAGR %	36.72	-	53.78	15.4	2.48
Cash From Operations, 5 Yr. CAGR %	107.79	-	158.01	13.98	25.85
Capital Expenditures, 5 Yr. CAGR %	433.11	-	369.83	5.32	-
Levered Free Cash Flow, 5 Yr. CAGR %	90.26	-	-	-30.4	31.28
Unlevered Free Cash Flow, 5 Yr. CAGR %	89.58	-	-	-30.42	32.6