Income Statement Cosmos Technology International

Stocks

0261

MYQ0261OO006

Industrial Machinery & Equipment

Market Closed - BURSA MALAYSIA 04:50:02 2026-09-21 EDT			5-day change	1st Jan Change
0.3800 ^MYR	+7.04%		0.00%	+31.03%

07-30	Cosmos Technology International Berhad Accepts Contract Amounting To MYR 4.77 Million	CI
07-29	Cosmos Technology International Arm Clinches Order Worth MYR4.8 Million	MT

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Published financial data: COSMOS TECHNOLOGY INTERNATIONAL

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: April	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)	2026 (MYR)
Revenues	49.12M	58.27M	35.81M	20.07M	16.62M
Total Revenues	49.12M	58.27M	35.81M	20.07M	16.62M
Cost of Goods Sold, Total	35.47M	43.72M	25.93M	13.09M	10.78M
Gross Profit	13.65M	14.55M	9.88M	6.98M	5.84M
Selling General & Admin Expenses, Total	5.94M	9.65M	7.38M	4.88M	5.24M
Other Operating Expenses	-658K	-573K	-990K	-793K	-587K
Other Operating Expenses, Total	5.28M	9.08M	6.39M	4.09M	4.65M
Operating Income	8.37M	5.48M	3.48M	2.89M	1.19M
Interest Expense, Total	-259K	-593K	-551K	-13K	-32K
Interest And Investment Income	102K	193K	326K	491K	784K
Net Interest Expenses	-157K	-400K	-225K	478K	752K
EBT, Excl. Unusual Items	8.21M	5.08M	3.26M	3.37M	1.94M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Insurance Settlements	-	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	8.21M	5.08M	3.26M	3.37M	1.94M
Income Tax Expense	2.42M	1.41M	965K	1.04M	857K
Earnings From Continuing Operations	5.79M	3.67M	2.3M	2.33M	1.08M
Earnings Of Discontinued Operations	-	-	-	-11.16M	-
Net Income to Company	5.79M	3.67M	2.3M	-8.83M	1.08M
Net Income - (IS)	5.79M	3.67M	2.3M	-8.83M	1.08M
Net Income to Common Incl Extra Items	5.79M	3.67M	2.3M	-8.83M	1.08M
Net Income to Common Excl. Extra Items	5.79M	3.67M	2.3M	2.33M	1.08M
Per Share Items
Net EPS - Basic	0.03	0.02	0.01	-0.03	0
Basic EPS - Continuing Operations	0.03	0.02	0.01	0.01	0
Basic Weighted Average Shares Outstanding	192M	229M	257M	257M	257M
Net EPS - Diluted	0.02	0.02	0.01	-0.03	0
Diluted EPS - Continuing Operations	0.02	0.02	0.01	0.01	0
Diluted Weighted Average Shares Outstanding	257M	229M	257M	257M	257M
Normalized Basic EPS	0.03	0.01	0.01	0.01	0
Normalized Diluted EPS	0.02	0.01	0.01	0.01	0
Dividend Per Share	-	0	-	0	-
Payout Ratio	-	34.96	-	-	-
Supplemental Items
EBITDA	9.17M	6.72M	5.31M	4.3M	1.69M
EBITA	8.37M	5.48M	3.48M	2.89M	1.19M
EBIT	8.37M	5.48M	3.48M	2.89M	1.19M
EBITDAR	9.28M	6.81M	5.38M	-	-
Effective Tax Rate - (Ratio)	29.49	27.71	29.6	30.99	44.13
Current Domestic Taxes	2.45M	1.24M	995K	1.04M	857K
Total Current Taxes	2.45M	1.24M	995K	1.04M	857K
Deferred Domestic Taxes	-28K	165K	-30K	-	-
Total Deferred Taxes	-28K	165K	-30K	-	-
Normalized Net Income	5.13M	3.17M	2.04M	2.11M	1.21M
Interest on Long-Term Debt	132K	280K	259K	12K	18K
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Selling and Marketing Expenses	545K	3.53M	2.14M	691K	785K
General and Administrative Expenses	5.4M	6.12M	5.24M	4.19M	4.45M
Net Rental Expense, Total	111K	88K	63K	-	-
Imputed Operating Lease Interest Expense	34.63K	44.7K	28.4K	-	-
Imputed Operating Lease Depreciation	76.01K	43.3K	34.6K	-	-
Maintenance & Repair Expenses, Total	-	-	-	-	-

Fiscal Period: April	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)	2026 (MYR)
Assets
Cash And Equivalents	8.35M	10.33M	8.86M	7.84M	6.7M
Short Term Investments	5.3M	9.24M	5.16M	17.59M	17.37M
Total Cash And Short Term Investments	13.65M	19.57M	14.03M	25.43M	24.07M
Accounts Receivable, Total	15.1M	23M	13.2M	3.75M	3.84M
Other Receivables	235K	269K	1.06M	459K	777K
Notes Receivable	3.47K	5K	5K	6K	19K
Total Receivables	15.34M	23.27M	14.26M	4.21M	4.64M
Inventory	10.72M	9.69M	13.38M	6.15M	5.67M
Prepaid Expenses	388K	458K	961K	129K	178K
Other Current Assets, Total	1.28M	1.09M	1.4M	944K	970K
Total Current Assets	41.38M	54.08M	44.03M	36.87M	35.53M
Gross Property Plant And Equipment	8.9M	25.88M	30M	14.86M	15.04M
Accumulated Depreciation	-4.45M	-5.9M	-6.73M	-1.38M	-1.88M
Net Property Plant And Equipment	4.45M	19.98M	23.27M	13.47M	13.16M
Total Assets	45.83M	74.06M	67.3M	50.34M	48.69M
Liabilities
Accounts Payable, Total	8.72M	9.28M	3.13M	2.72M	3.21M
Accrued Expenses, Total	321K	833K	615K	933K	590K
Short-term Borrowings	4.88M	3.55M	4.06M	1.5M	-
Current Portion of Long-Term Debt	39.97K	1.64M	50K	-	-
Current Portion of Leases	848K	1.31M	1.32M	95K	99K
Current Income Taxes Payable	1.08M	200K	30K	150K	77K
Unearned Revenue Current, Total	-	367K	598K	364K	279K
Other Current Liabilities	1.02M	1.84M	724K	1.31M	81K
Total Current Liabilities	16.9M	19.02M	10.53M	7.07M	4.33M
Long-Term Debt	246K	423K	1.06M	-	-
Long-Term Leases	2.09M	3.66M	2.49M	334K	235K
Deferred Tax Liability Non Current	35.86K	201K	171K	3K	3K
Total Liabilities	19.28M	23.3M	14.25M	7.4M	4.57M
Common Stock, Total	13.96M	35.78M	35.78M	35.78M	35.78M
Retained Earnings	12.59M	14.98M	17.27M	7.16M	8.32M
Total Common Equity	26.55M	50.75M	53.05M	42.94M	44.1M
Minority Interest	-	-	-	-	26K
Total Equity	26.55M	50.75M	53.05M	42.94M	44.12M
Total Liabilities And Equity	45.83M	74.06M	67.3M	50.34M	48.69M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	192M	257M	257M	257M	257M
ECS Total Common Shares Outstanding	192M	257M	257M	257M	257M
Book Value / Share	0.14	0.2	0.21	0.17	0.17
Tangible Book Value	26.55M	50.75M	53.05M	42.94M	44.1M
Tangible Book Value Per Share	0.14	0.2	0.21	0.17	0.17
Total Debt	8.1M	10.58M	8.98M	1.93M	334K
Net Debt	-5.55M	-8.99M	-5.04M	-23.5M	-23.74M
Debt Equivalent Oper. Leases	885K	704K	504K	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	26K
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	1.49M	836K	967K	-	-
Inventories - Work In Process, Total	5.98M	5.14M	6.59M	-	-
Inventories - Finished Goods, Total	3.25M	3.71M	5.83M	6.15M	5.67M
Land - (BS)	-	-	12.46M	12.46M	12.46M
Machinery, Total	7.82M	12.34M	15.51M	2.04M	2.18M
Full Time Employees	82	75	95	30	34
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-

Fiscal Period: April	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)	2026 (MYR)
Net Income	5.79M	3.67M	2.3M	-8.83M	1.08M
Depreciation & Amortization - CF	1M	1.45M	1.87M	1.4M	499K
Depreciation & Amortization, Total	1M	1.45M	1.87M	1.4M	499K
(Gain) Loss From Sale Of Asset	-	-	-200K	-1.1M	-
Asset Writedown & Restructuring Costs	639	-	3K	-	-
Net Cash From Discontinued Operations	-	-	-	-11.14M	-
Other Operating Activities, Total	279K	-946K	-814K	17.81M	-836K
Change In Accounts Receivable	-3.91M	-7.56M	9.61M	5.13M	-428K
Change In Inventories	-324K	1.03M	-3.69M	-2.81M	477K
Change In Accounts Payable	-727K	2.26M	-7.25M	493K	-1.17M
Change in Other Net Operating Assets	1.28M	755K	988K	80K	-90K
Cash from Operations	3.39M	658K	2.81M	1.04M	-459K
Capital Expenditure	-400K	-13.85M	-4.85M	-675K	-187K
Sale of Property, Plant, and Equipment	-	-	240K	105K	-
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	12.2M	-
Other Investing Activities, Total	102K	193K	326K	502K	758K
Cash from Investing	-299K	-13.66M	-4.29M	12.13M	571K
Long-Term Debt Issued, Total	60K	10.03M	876K	588K	-
Total Debt Issued	60K	10.03M	876K	588K	-
Short Term Debt Repaid, Total	-	-	-	-	-1.5M
Long-Term Debt Repaid, Total	-865K	-9.36M	-3.6M	-1.16M	-95K
Total Debt Repaid	-865K	-9.36M	-3.6M	-1.16M	-1.6M
Issuance of Common Stock	-	21.82M	-	-	-
Common Dividends Paid	-	-1.28M	-	-	-
Common & Preferred Stock Dividends Paid	-	-1.28M	-	-	-
Other Financing Activities, Total	-166K	-190K	-362K	-592K	82K
Cash from Financing	-971K	21.02M	-3.08M	-1.16M	-1.51M
Foreign Exchange Rate Adjustments	-	55K	-	-5K	-
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	2.12M	8.07M	-4.56M	12.01M	-1.4M
Supplemental Items
Cash Interest Paid	259K	593K	292K	363K	32K
Cash Income Tax Paid (Refund)	2.17M	2.26M	1.77M	1.14M	930K
Levered Free Cash Flow	1.26M	-14.74M	-2.69M	21.47M	-226K
Unlevered Free Cash Flow	1.42M	-14.37M	-2.35M	21.48M	-206K
Change In Net Working Capital	4.41M	5.4M	1.55M	-18.94M	1.26M
Net Debt Issued / Repaid	-805K	673K	-2.72M	-570K	-1.6M

Fiscal Period: April	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)	2026 (MYR)
Profitability
Return on Assets	12.54	5.71	3.08	3.08	1.5
Return on Total Capital	17.27	7.13	3.53	3.38	1.67
Return On Equity %	24.46	9.49	4.42	4.85	2.49
Return on Common Equity	24.46	9.49	4.42	4.85	2.49
Margin Analysis
Gross Profit Margin %	27.79	24.98	27.58	34.79	35.13
SG&A Margin	12.09	16.56	20.62	24.31	31.5
EBITDA Margin %	18.66	11.54	14.84	21.42	10.16
EBITA Margin %	17.03	9.4	9.73	14.42	7.16
EBIT Margin %	17.03	9.4	9.73	14.42	7.16
Income From Continuing Operations Margin %	11.78	6.3	6.41	11.6	6.53
Net Income Margin %	11.78	6.3	6.41	-43.99	6.53
Net Avail. For Common Margin %	11.78	6.3	6.41	11.6	6.53
Normalized Net Income Margin	10.44	5.45	5.69	10.5	7.3
Levered Free Cash Flow Margin	2.56	-25.3	-7.52	107.01	-1.36
Unlevered Free Cash Flow Margin	2.89	-24.66	-6.56	107.05	-1.24
Asset Turnover
Asset Turnover	1.18	0.97	0.51	0.34	0.34
Fixed Assets Turnover	11.62	4.77	1.66	1.09	1.25
Receivables Turnover (Average Receivables)	3.94	3.06	1.98	2.37	4.38
Inventory Turnover (Average Inventory)	3.36	4.28	2.25	1.34	1.82
Short Term Liquidity
Current Ratio	2.45	2.84	4.18	5.22	8.2
Quick Ratio	1.71	2.25	2.69	4.19	6.62
Operating Cash Flow to Current Liabilities	0.2	0.03	0.27	0.15	-0.11
Days Sales Outstanding (Average Receivables)	92.53	119.32	184.94	154.11	83.34
Days Outstanding Inventory (Average Inventory)	108.62	85.2	162.82	272.4	200.14
Average Days Payable Outstanding	70.88	76.96	76.67	182.31	104.91
Cash Conversion Cycle (Average Days)	130.28	127.56	271.09	244.2	178.58
Long Term Solvency
Total Debt/Equity	30.52	20.84	16.93	4.49	0.76
Total Debt / Total Capital	23.38	17.25	14.48	4.3	0.75
LT Debt/Equity	8.81	8.04	6.7	0.78	0.53
Long-Term Debt / Total Capital	6.75	6.65	5.73	0.74	0.53
Total Liabilities / Total Assets	42.07	31.47	21.18	14.71	9.39
EBIT / Interest Expense	32.31	9.24	6.32	222.62	37.19
EBITDA / Interest Expense	36.19	11.69	9.73	330.69	52.78
(EBITDA - Capex) / Interest Expense	34.65	-11.67	0.92	278.77	46.94
Total Debt / EBITDA	0.86	1.53	1.68	0.45	0.2
Net Debt / EBITDA	-0.59	-1.3	-0.94	-5.47	-14.06
Total Debt / (EBITDA - Capex)	0.9	-1.53	17.75	0.53	0.22
Net Debt / (EBITDA - Capex)	-0.62	1.3	-9.97	-6.49	-15.8
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	45.66	18.63	-38.54	18.79	-17.17
Gross Profit, 1 Yr. Growth %	15.45	6.63	-32.13	6.48	-16.35
EBITDA, 1 Yr. Growth %	9.65	-26.62	-20.98	-8.63	-60.71
EBITA, 1 Yr. Growth %	8.53	-34.52	-36.37	0.63	-58.88
EBIT, 1 Yr. Growth %	8.53	-34.52	-36.37	0.63	-58.88
Earnings From Cont. Operations, 1 Yr. Growth %	3.56	-36.58	-37.47	1.39	-53.37
Net Income, 1 Yr. Growth %	3.56	-36.58	-37.47	-484.66	-112.29
Normalized Net Income, 1 Yr. Growth %	10.47	-38.15	-35.79	8.32	-42.41
Diluted EPS Before Extra, 1 Yr. Growth %	3.67	-46.81	-44.38	1.4	-53.37
Accounts Receivable, 1 Yr. Growth %	54.1	52.24	-42.61	-71.6	2.51
Inventory, 1 Yr. Growth %	3.12	-9.57	38.07	-54.04	-7.76
Net Property, Plant and Equip., 1 Yr. Growth %	11.45	348.61	16.46	-42.1	-2.32
Total Assets, 1 Yr. Growth %	22.07	61.59	-9.13	-25.2	-3.28
Tangible Book Value, 1 Yr. Growth %	27.87	91.16	4.52	-19.06	2.7
Common Equity, 1 Yr. Growth %	27.87	91.16	4.52	-19.06	2.7
Cash From Operations, 1 Yr. Growth %	-841.76	-80.57	326.9	-62.83	-76.18
Capital Expenditures, 1 Yr. Growth %	50.26	3.36K	-64.96	-86.09	-72.3
Levered Free Cash Flow, 1 Yr. Growth %	-172.9	-1.27K	-83.29	-877.83	-101.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-195.64	-1.11K	-85.09	-887.21	-100.96
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	39.64	31.45	-14.61	-41.32	-0.81
Gross Profit, 2 Yr. CAGR %	33.27	10.95	-14.93	-30.75	-5.62
EBITDA, 2 Yr. CAGR %	68.57	-10.3	-23.85	-20.05	-40.09
EBITA, 2 Yr. CAGR %	86.3	-15.71	-35.45	-27.31	-35.68
EBIT, 2 Yr. CAGR %	86.3	-15.71	-35.45	-27.31	-35.68
Earnings From Cont. Operations, 2 Yr. CAGR %	118.05	-18.96	-37.03	-20.37	-31.24
Net Income, 2 Yr. CAGR %	118.05	-18.96	-37.03	55.1	-31.24
Normalized Net Income, 2 Yr. CAGR %	104.2	-17.34	-36.98	-18.5	-21.02
Diluted EPS Before Extra, 2 Yr. CAGR %	119.3	-14.33	-45.61	-24.7	-31.24
Accounts Receivable, 2 Yr. CAGR %	70.3	53.17	-6.53	-59.63	-46.04
Inventory, 2 Yr. CAGR %	-0.92	-3.44	11.74	-20.34	-34.89
Net Property, Plant and Equip., 2 Yr. CAGR %	0.65	123.58	128.57	-17.88	-24.79
Total Assets, 2 Yr. CAGR %	15.36	40.45	21.18	-17.55	-14.94
Tangible Book Value, 2 Yr. CAGR %	32.27	56.34	41.35	-8.02	-8.83
Common Equity, 2 Yr. CAGR %	32.27	56.34	41.35	-8.02	-8.83
Cash From Operations, 2 Yr. CAGR %	15.41	20.04	-8.93	25.96	-59.58
Capital Expenditures, 2 Yr. CAGR %	-15.13	621.14	248.32	-77.92	-80.37
Levered Free Cash Flow, 2 Yr. CAGR %	-65.23	192.13	46.29	15.43	-71.37
Unlevered Free Cash Flow, 2 Yr. CAGR %	-63.66	210.99	28.59	16.8	-72.51
Dividend Per Share, 2 Yr. CAGR %	-	-	-	0	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	3.68	32.26	2.02	-25.8	-34.18
Gross Profit, 3 Yr. CAGR %	7.92	23.73	-5.81	-20.03	-26.25
EBITDA, 3 Yr. CAGR %	10.15	27.75	-14.01	-22.3	-36.91
EBITA, 3 Yr. CAGR %	11.86	31.47	-23.25	-29.8	-39.88
EBIT, 3 Yr. CAGR %	11.86	31.47	-23.25	-29.8	-39.88
Earnings From Cont. Operations, 3 Yr. CAGR %	3.11	44.47	-25.67	-26.19	-33.38
Net Income, 3 Yr. CAGR %	3.11	44.47	-25.67	15.12	-33.38
Normalized Net Income, 3 Yr. CAGR %	15.6	37.14	-24.01	-25.66	-27.41
Diluted EPS Before Extra, 3 Yr. CAGR %	3.14	50.44	-25.81	-32.94	-35.82
Accounts Receivable, 3 Yr. CAGR %	-0.42	64.06	10.43	-37.16	-44.92
Inventory, 3 Yr. CAGR %	10.77	-3.89	8.79	-16.9	-16.35
Net Property, Plant and Equip., 3 Yr. CAGR %	0.15	65.64	79.89	44.62	-12.99
Total Assets, 3 Yr. CAGR %	6.69	29.07	21.48	3.18	-13.04
Tangible Book Value, 3 Yr. CAGR %	32.22	49.55	36.71	17.38	-4.58
Common Equity, 3 Yr. CAGR %	32.22	49.55	36.71	17.38	-4.58
Cash From Operations, 3 Yr. CAGR %	5.19	-36.28	83.23	-32.45	-11.31
Capital Expenditures, 3 Yr. CAGR %	22.02	192.13	163.15	19.06	-76.19
Levered Free Cash Flow, 3 Yr. CAGR %	-29.76	12.26	15.95	157.46	-75.88
Unlevered Free Cash Flow, 3 Yr. CAGR %	-29.86	10.12	16.48	147.31	-76.43
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	5.3	-4.07	-4.45	-13.2
Gross Profit, 5 Yr. CAGR %	-	4.21	-1.88	-1.9	-13.16
EBITDA, 5 Yr. CAGR %	-	2.46	-4.97	5.91	-27.37
EBITA, 5 Yr. CAGR %	-	2.07	-10.23	3.73	-31.18
EBIT, 5 Yr. CAGR %	-	2.07	-10.23	3.73	-31.18
Earnings From Cont. Operations, 5 Yr. CAGR %	-	2.71	-15.35	13.84	-27.95
Net Income, 5 Yr. CAGR %	-	2.71	-15.35	48.63	-27.95
Normalized Net Income, 5 Yr. CAGR %	-	4.03	-9.31	11.36	-23.54
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-62.96	-15.45	14.06	-27.96
Accounts Receivable, 5 Yr. CAGR %	-	5.74	-2.91	-6.37	-17.08
Inventory, 5 Yr. CAGR %	-	13.9	11.15	-10.84	-11.41
Net Property, Plant and Equip., 5 Yr. CAGR %	-	6.32	39.31	25.1	26.91
Total Assets, 5 Yr. CAGR %	-	7.98	12.26	7.89	5.34
Tangible Book Value, 5 Yr. CAGR %	-	28.42	35.8	23.12	16.26
Common Equity, 5 Yr. CAGR %	-	28.42	35.8	23.12	16.26
Cash From Operations, 5 Yr. CAGR %	-	-44.59	-0.7	-16.31	0.1
Capital Expenditures, 5 Yr. CAGR %	-	110.67	85.61	3.97	-6.83
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-5.82	15.56	-33.4
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-10.62	14.82	-32.63