Income Statement Impiana Hotels

Stocks

7243

MYL7243OO008

Hotels, Motels & Cruise Lines

Market Closed - BURSA MALAYSIA 04:50:01 2026-09-30 EDT			5-day change	1st Jan Change
0.2850 ^MYR	0.00%		-3.39%	-17.39%

09-07	Magma Group Berhad Announces Change Of Registered Address In Kuala Lumpur	CI
08-20	Magma Group Berhad Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI

a30248125e5094246.kLMmr-PsSDmS9jdM9fFsR0_z1hH7zt_aeS2Hx-4pL7I.2uV36tSrPUPmvlJ9o5QdNRqcnVKVory7IULS9IZcF-Tf1lLfiLl8X-aGDw

Published financial data: IMPIANA HOTELS

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	19.5M	17.82M	14.46M	14.93M	16.21M
Total Revenues	19.5M	17.82M	14.46M	14.93M	16.21M
Cost of Goods Sold, Total	13.31M	7.72M	-2.08M	-1.46M	-506K
Gross Profit	6.19M	10.1M	16.54M	16.39M	16.71M
Selling General & Admin Expenses, Total	6.74M	8.78M	12.42M	21.83M	22.72M
Other Operating Expenses	211K	2.73M	8.73M	31.81M	40.28M
Other Operating Expenses, Total	6.95M	11.51M	21.15M	53.64M	63.01M
Operating Income	-758K	-1.41M	-4.61M	-37.25M	-46.29M
Interest Expense, Total	-8.13M	-7.82M	-8.64M	-9.73M	-9.11M
Interest And Investment Income	17.93K	14.24K	20.69K	122K	343K
Net Interest Expenses	-8.11M	-7.8M	-8.62M	-9.61M	-8.77M
Income (Loss) On Equity Invest.	-1.59M	-5.03K	205K	837K	90.31K
EBT, Excl. Unusual Items	-10.47M	-9.22M	-13.02M	-46.02M	-54.97M
Impairment of Goodwill	-	-	-	-	-
EBT, Incl. Unusual Items	-10.47M	-9.22M	-13.02M	-46.02M	-54.97M
Income Tax Expense	263K	321K	81.39K	-350K	3.69M
Earnings From Continuing Operations	-10.73M	-9.54M	-13.1M	-45.67M	-58.66M
Net Income to Company	-10.73M	-9.54M	-13.1M	-45.67M	-58.66M
Minority Interest	271	916	-35.7K	203K	7.95K
Net Income - (IS)	-10.73M	-9.54M	-13.14M	-45.47M	-58.65M
Net Income to Common Incl Extra Items	-10.73M	-9.54M	-13.14M	-45.47M	-58.65M
Net Income to Common Excl. Extra Items	-10.73M	-9.54M	-13.14M	-45.47M	-58.65M
Per Share Items
Net EPS - Basic	-0.05	-0.04	-0.02	-0.05	-0.04
Basic EPS - Continuing Operations	-0.05	-0.04	-0.02	-0.05	-0.04
Basic Weighted Average Shares Outstanding	199M	250M	593M	968M	1.53B
Net EPS - Diluted	-0.05	-0.04	-0.02	-0.05	-0.04
Diluted EPS - Continuing Operations	-0.05	-0.04	-0.02	-0.05	-0.04
Diluted Weighted Average Shares Outstanding	199M	250M	593M	968M	1.53B
Normalized Basic EPS	-0.03	-0.02	-0.01	-0.03	-0.02
Normalized Diluted EPS	-0.03	-0.02	-0.01	-0.03	-0.02
Supplemental Items
EBITDA	1.91M	1.43M	-1.33M	-36.19M	-43.86M
EBITA	-43.16K	-701K	-3.91M	-37.25M	-46.29M
EBIT	-758K	-1.41M	-4.61M	-37.25M	-46.29M
EBITDAR	2.57M	3.35M	-1.17M	-35.91M	-43.6M
Effective Tax Rate - (Ratio)	-2.52	-3.48	-0.63	0.76	-6.7
Current Domestic Taxes	-	326K	1.09M	1.88M	1.5M
Total Current Taxes	-559K	326K	1.09M	1.88M	1.5M
Deferred Domestic Taxes	-	-5.37K	-1M	-2.23M	2.19M
Total Deferred Taxes	822K	-5.37K	-1M	-2.23M	2.19M
Normalized Net Income	-6.54M	-5.76M	-8.17M	-28.56M	-34.35M
Interest on Long-Term Debt	4.44M	7.77M	38.91K	728K	1.16M
Supplemental Operating Expense Items
Selling and Marketing Expenses	18.1K	75.33K	-	-	1.58M
General and Administrative Expenses	6.72M	8.7M	12.42M	21.83M	21.15M
Net Rental Expense, Total	668K	1.2M	158K	285K	257K
Imputed Operating Lease Interest Expense	402K	-	112K	195K	130K
Imputed Operating Lease Depreciation	266K	-	46.76K	89.57K	127K

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	181K	2.44M	19.82M	19.22M	9.17M
Short Term Investments	85.09K	94.85K	331K	4.23M	1.85M
Total Cash And Short Term Investments	266K	2.53M	20.15M	23.45M	11.02M
Accounts Receivable, Total	57.51M	33.1M	29.6M	7.17M	547K
Other Receivables	52.73K	872K	729K	278K	1.21M
Total Receivables	57.56M	33.97M	30.33M	7.45M	1.76M
Inventory	25.39M	27.19M	36.34M	47.85M	94.12M
Prepaid Expenses	155K	1.54M	4.27M	6.04M	2.73M
Other Current Assets, Total	670K	1.19M	2.71M	730K	46.19M
Total Current Assets	84.04M	66.42M	93.8M	85.52M	156M
Gross Property Plant And Equipment	90.57M	122M	125M	141M	131M
Accumulated Depreciation	-19.24M	-11.1M	-13.32M	-18.96M	-24.86M
Net Property Plant And Equipment	71.32M	111M	111M	122M	106M
Long-term Investments	38.83M	39.4M	40.22M	41.06M	18.31M
Other Intangibles, Total	6.38M	5.31M	0	8.71K	7.79K
Deferred Tax Assets Long-Term	-	-	-	392K	-
Other Long-Term Assets, Total	3.36M	-	-	-	34.67M
Total Assets	204M	222M	245M	249M	315M
Liabilities
Accounts Payable, Total	5.28M	9.32M	7.16M	5.14M	3.6M
Accrued Expenses, Total	36.92M	15.94M	6.87M	7.05M	2.1M
Short-term Borrowings	35.6M	29.21M	25.04M	21.55M	5.19M
Current Portion of Long-Term Debt	544K	3.18M	4.66M	6.77M	7.46M
Current Portion of Leases	7.85K	-	278K	2.4M	3.2M
Current Income Taxes Payable	2.91M	2.78M	1.77M	2.07M	1.9M
Unearned Revenue Current, Total	1.03M	458K	64.66K	-	-
Other Current Liabilities	6.01M	14.25M	9.86M	3.82M	10.61M
Total Current Liabilities	88.29M	75.14M	55.7M	48.8M	34.06M
Long-Term Debt	68.01M	65.17M	66.84M	85.12M	133M
Long-Term Leases	-	-	1.66M	11.63M	11.58M
Deferred Tax Liability Non Current	6.03M	15.83M	14.82M	12.99M	13.17M
Other Non Current Liabilities	-	-	1.58M	1.28M	-
Total Liabilities	162M	156M	141M	160M	192M
Preferred Stock Convertible	5.07M	5.07M	5.07M	-	-
Total Preferred Equity	5.07M	5.07M	5.07M	-	-
Common Stock, Total	116M	126M	178M	211M	89.3M
Retained Earnings	-109M	-122M	-135M	-179M	-204M
Comprehensive Income and Other	29.84M	57.09M	56.26M	57.93M	238M
Total Common Equity	36.52M	60.62M	99.5M	89.11M	123M
Minority Interest	979	-395	35.3K	-168K	-
Total Equity	41.6M	65.69M	105M	88.94M	123M
Total Liabilities And Equity	204M	222M	245M	249M	315M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	263M	469M	948M	1.32B	1.72B
ECS Total Common Shares Outstanding	243M	289M	945M	1.12B	1.68B
Book Value / Share	0.15	0.21	0.11	0.08	0.07
Tangible Book Value	30.15M	55.3M	99.5M	89.1M	123M
Tangible Book Value Per Share	0.12	0.19	0.11	0.08	0.07
Total Debt	104M	97.56M	98.48M	127M	160M
Net Debt	104M	95.02M	78.32M	104M	149M
Debt Equivalent Oper. Leases	5.34M	-	1.27M	2.28M	2.06M
Minority Interest, Total (Incl. Fin. Div)	979	-395	35.3K	-168K	-
Equity Method Investments, Total	38.83M	39.4M	40.22M	41.06M	18.31M
Account Code - Inventory Valuation	6	6	3	3	3
Inventories - Work In Process, Total	25.3M	27.08M	36.21M	47.51M	93.73M
Inventories - Finished Goods, Total	30.16K	52.62K	54.58K	63.69K	97.22K
Inventories - Others	61.03K	56.08K	70.69K	281K	283K
Land - (BS)	40.72M	73.51M	73.51M	73.51M	47.7M
Buildings, Total	32.28M	29.1M	31.1M	31.1M	34.73M
Machinery, Total	10.36M	10.59M	10.94M	11.83M	12.63M
Full Time Employees	-	-	60	133	207
Accumulated Allowance for Doubtful Accounts (Supple)	130K	130K	1.77M	1.77M	130K

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	-10.73M	-9.54M	-13.14M	-45.47M	-58.65M
Depreciation & Amortization - CF	2.01M	2.14M	2.66M	5.64M	8.14M
Amortization of Goodwill and Intangible Assets - (CF)	715K	708K	693K	458	917
Depreciation & Amortization, Total	2.73M	2.85M	3.36M	5.64M	8.14M
(Gain) Loss From Sale Of Asset	-41.66K	-	-	-1.52K	-
Asset Writedown & Restructuring Costs	289	220K	4.65M	4.97M	475K
(Income) Loss On Equity Investments - (CF)	1.59M	5.03K	-205K	-837K	-90.31K
Provision and Write-off of Bad Debts	-718K	-	1.64M	-	50.56K
Other Operating Activities, Total	6.96M	6.59M	904K	-37.1K	34.08M
Change In Accounts Receivable	-20.2M	14.23M	-3.2M	16.76M	13.15M
Change In Inventories	9.09M	-1.2M	-9.15M	-11.51M	-31.83M
Change In Accounts Payable	13.67M	-15.53M	-7.66M	-14.95M	-9.83M
Cash from Operations	2.35M	-2.36M	-22.81M	-45.44M	-44.5M
Capital Expenditure	-1.65M	-1.07M	-1.2M	-3.98M	-12.3M
Sale of Property, Plant, and Equipment	50.6K	-	-	1.72K	-
Cash Acquisitions	-	-	-	-	-297
Sale (Purchase) of Intangible assets	-	-	-	-9.17K	-
Investment in Marketable and Equity Securities, Total	-	-507K	-445K	-	-20.06M
Cash from Investing	-1.6M	-1.57M	-1.64M	-3.99M	-32.36M
Short Term Debt Issued, Total	-	-	44.19K	1.16M	332K
Long-Term Debt Issued, Total	3.8M	-	-	25M	38M
Total Debt Issued	3.8M	-	44.19K	26.16M	38.33M
Short Term Debt Repaid, Total	-12.68M	-1.37M	-5.98M	-24.3K	-19.89K
Long-Term Debt Repaid, Total	-710K	-219K	-2.63M	-7.52M	-40.25M
Total Debt Repaid	-13.39M	-1.06M	-8.62M	-7.55M	-40.27M
Issuance of Common Stock	14.29M	6.84M	52.02M	30M	70M
Other Financing Activities, Total	-17.93K	-14.24K	-20.69K	-18.11K	-16.06K
Cash from Financing	4.68M	5.77M	43.43M	48.6M	68.05M
Foreign Exchange Rate Adjustments	-	58.16K	169K	-89	-546
Net Change in Cash	5.43M	1.89M	19.15M	-827K	-8.81M
Supplemental Items
Cash Interest Paid	460K	784K	7.35M	7.54M	7.2M
Cash Income Tax Paid (Refund)	973K	412K	507K	1.88M	2.95M
Levered Free Cash Flow	-3.59M	-	-32.9M	-24.04M	-121M
Unlevered Free Cash Flow	1.49M	-	-27.5M	-17.96M	-116M
Change In Net Working Capital	-889K	-	26.78M	-3.67M	82.59M
Net Debt Issued / Repaid	-9.59M	-1.06M	-8.57M	18.62M	-1.93M

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	-0.24	-	-1.23	-9.43	-10.27
Return on Total Capital	-0.32	-	-1.57	-11.07	-11.58
Return On Equity %	-26.95	-	-15.38	-47.19	-55.32
Return on Common Equity	-30.88	-	-16.41	-48.21	-55.27
Margin Analysis
Gross Profit Margin %	31.76	56.7	114.42	109.81	103.12
SG&A Margin	34.57	49.26	85.9	146.24	140.21
EBITDA Margin %	9.78	8.04	-9.22	-242.49	-270.59
EBITA Margin %	-0.22	-3.93	-27.07	-249.55	-285.62
EBIT Margin %	-3.89	-7.91	-31.87	-249.55	-285.63
Income From Continuing Operations Margin %	-55.03	-53.53	-90.6	-305.97	-361.92
Net Income Margin %	-55.03	-53.53	-90.85	-304.61	-361.88
Net Avail. For Common Margin %	-55.03	-53.53	-90.85	-304.61	-361.88
Normalized Net Income Margin	-33.55	-32.33	-56.52	-191.33	-211.94
Levered Free Cash Flow Margin	-18.42	-	-227.56	-161.08	-748.9
Unlevered Free Cash Flow Margin	7.65	-	-190.22	-120.33	-713.76
Asset Turnover
Asset Turnover	0.1	-	0.06	0.06	0.06
Fixed Assets Turnover	0.27	-	0.13	0.13	0.14
Receivables Turnover (Average Receivables)	0.41	-	0.46	0.81	4.2
Inventory Turnover (Average Inventory)	0.44	-	-0.07	-0.03	-0.01
Short Term Liquidity
Current Ratio	0.95	0.88	1.68	1.75	4.57
Quick Ratio	0.65	0.49	0.91	0.63	0.38
Operating Cash Flow to Current Liabilities	0.03	-0.03	-0.41	-0.93	-1.31
Days Sales Outstanding (Average Receivables)	880.15	-	791.41	450.78	86.89
Days Outstanding Inventory (Average Inventory)	821.21	-	-5.56K	-10.52K	-51.21K
Average Days Payable Outstanding	360.97	-	425.6	223.85	34.83
Cash Conversion Cycle (Average Days)	1.34K	-	-5.2K	-10.29K	-51.15K
Long Term Solvency
Total Debt/Equity	250.42	148.52	94.14	143.32	130.1
Total Debt / Total Capital	71.46	59.76	48.49	58.9	56.54
LT Debt/Equity	163.51	99.21	65.48	108.78	117.23
Long-Term Debt / Total Capital	46.66	39.92	33.73	44.71	50.95
Total Liabilities / Total Assets	79.6	70.39	57.34	64.25	60.87
EBIT / Interest Expense	-0.09	-0.18	-0.53	-3.83	-5.08
EBITDA / Interest Expense	0.24	0.18	-0.14	-3.25	-4.19
(EBITDA - Capex) / Interest Expense	0.04	0.05	-0.28	-3.66	-5.54
Total Debt / EBITDA	52.91	67.56	-78.79	-4.03	-4.2
Net Debt / EBITDA	52.77	65.8	-62.66	-3.29	-3.91
Total Debt / (EBITDA - Capex)	327.47	259.36	-40.23	-3.58	-3.18
Net Debt / (EBITDA - Capex)	326.64	252.62	-32	-2.92	-2.96
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-13.51	-	-18.85	3.24	8.58
Gross Profit, 1 Yr. Growth %	-46.16	-	63.76	-0.92	1.97
EBITDA, 1 Yr. Growth %	-148.51	-	-193.04	1.09K	21.16
EBITA, 1 Yr. Growth %	-99.21	-	458.73	851.56	24.28
EBIT, 1 Yr. Growth %	-87.56	-	227.02	708.43	24.28
Earnings From Cont. Operations, 1 Yr. Growth %	-74.19	-	37.34	248.63	28.44
Net Income, 1 Yr. Growth %	-74.2	-	37.73	246.13	29
Normalized Net Income, 1 Yr. Growth %	0.88	-	41.88	249.46	20.28
Diluted EPS Before Extra, 1 Yr. Growth %	-85.93	-	-41.96	112.03	-18.24
Accounts Receivable, 1 Yr. Growth %	57.45	-	-10.58	-75.78	-92.37
Inventory, 1 Yr. Growth %	-26.37	-	33.66	31.69	96.69
Net Property, Plant and Equip., 1 Yr. Growth %	-0.52	-	0.46	9.52	-13.03
Total Assets, 1 Yr. Growth %	4.73	-	10.55	1.45	26.51
Tangible Book Value, 1 Yr. Growth %	16.5	-	79.93	-10.46	38.19
Common Equity, 1 Yr. Growth %	10.78	-	64.16	-10.45	38.18
Cash From Operations, 1 Yr. Growth %	-79.63	-	864.69	99.23	-2.06
Capital Expenditures, 1 Yr. Growth %	-21.56	-	12.14	232.44	208.87
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-	-26.32	404.84
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-	-34.05	544.07
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-8.47	5.88
Gross Profit, 2 Yr. CAGR %	-	-	-	27.38	0.51
EBITDA, 2 Yr. CAGR %	-	-	-	402.53	279.16
EBITA, 2 Yr. CAGR %	-	-	-	629.16	243.89
EBIT, 2 Yr. CAGR %	-	-	-	414.17	216.97
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-	118.82	111.61
Net Income, 2 Yr. CAGR %	-	-	-	118.34	111.3
Normalized Net Income, 2 Yr. CAGR %	-	-	-	122.67	105.02
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-	10.94	31.67
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-53.46	-86.41
Inventory, 2 Yr. CAGR %	-	-	-	32.67	60.94
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	4.89	-2.41
Total Assets, 2 Yr. CAGR %	-	-	-	5.9	13.29
Tangible Book Value, 2 Yr. CAGR %	-	-	-	26.93	11.24
Common Equity, 2 Yr. CAGR %	-	-	-	21.24	11.24
Cash From Operations, 2 Yr. CAGR %	-	-	-	338.4	39.69
Capital Expenditures, 2 Yr. CAGR %	-	-	-	93.08	220.44
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-	92.86
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-	106.1
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-21.53	-	-	-3.11
Gross Profit, 3 Yr. CAGR %	-	20.52	-	-	18.27
EBITDA, 3 Yr. CAGR %	-	-44.23	-	-	212.78
EBITA, 3 Yr. CAGR %	-	-53.71	-	-	304.28
EBIT, 3 Yr. CAGR %	-	-38.99	-	-	220.29
Earnings From Cont. Operations, 3 Yr. CAGR %	-	57.68	-	-	83.21
Net Income, 3 Yr. CAGR %	-	59.85	-	-	83.21
Normalized Net Income, 3 Yr. CAGR %	-	39.73	-	-	81.34
Diluted EPS Before Extra, 3 Yr. CAGR %	-	18.38	-	-	0.21
Accounts Receivable, 3 Yr. CAGR %	-	36.66	-	-	-74.53
Inventory, 3 Yr. CAGR %	-	2.58	-	-	51.28
Net Property, Plant and Equip., 3 Yr. CAGR %	-	7.87	-	-	-1.46
Total Assets, 3 Yr. CAGR %	-	-26.58	-	-	12.37
Tangible Book Value, 3 Yr. CAGR %	-	-14.74	-	-	30.58
Common Equity, 3 Yr. CAGR %	-	-40.33	-	-	26.65
Cash From Operations, 3 Yr. CAGR %	-	-48.61	-	-	166.01
Capital Expenditures, 3 Yr. CAGR %	-	-52.62	-	-	125.81
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-5.59	-16.54	-
Gross Profit, 5 Yr. CAGR %	-	-	2.36	23.22	-
EBITDA, 5 Yr. CAGR %	-	-	-15.79	34.37	-
EBITA, 5 Yr. CAGR %	-	-	20.5	39.46	-
EBIT, 5 Yr. CAGR %	-	-	24.49	43.12	-
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	57.53	79.76	-
Net Income, 5 Yr. CAGR %	-	-	57.62	81.08	-
Normalized Net Income, 5 Yr. CAGR %	-	-	46.47	68.36	-
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	11.87	15.34	-
Accounts Receivable, 5 Yr. CAGR %	-	-	33.76	-11.18	-
Inventory, 5 Yr. CAGR %	-	-	5.25	13.7	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	11.99	6.67	-
Total Assets, 5 Yr. CAGR %	-	-	8	-14.99	-
Tangible Book Value, 5 Yr. CAGR %	-	-	17.84	-0.03	-
Common Equity, 5 Yr. CAGR %	-	-	17.84	-20.77	-
Cash From Operations, 5 Yr. CAGR %	-	-	51.23	21.13	-
Capital Expenditures, 5 Yr. CAGR %	-	-	-3.05	-16.89	-