Income Statement Paos Holdings

Stocks

5022

MYL5022OO008

Food Processing

Market Closed - BURSA MALAYSIA 04:50:01 2026-09-04 EDT			5-day change	1st Jan Change
0.2800 ^MYR	+16.67%		0.00%	-6.67%

07-28	Paos Holdings Berhad Reports Earnings Results for the Fourth Quarter and Full Year Ended May 31, 2026	CI
04-30	Paos Holdings posts Q3 loss attributable 18.01 mln RGT	RE

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Published financial data: PAOS HOLDINGS

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	405M	379M	684M	706M	614M
Total Revenues	405M	379M	684M	706M	614M
Cost of Goods Sold, Total	399M	375M	679M	700M	611M
Gross Profit	5.77M	3.65M	5.1M	5.66M	3.24M
Selling General & Admin Expenses, Total	6.78M	6.71M	6.92M	7.44M	7.97M
Other Operating Expenses	-525K	-277K	-2.45M	-2.24M	-376K
Other Operating Expenses, Total	6.26M	6.43M	4.47M	5.2M	7.6M
Operating Income	-491K	-2.78M	633K	465K	-4.36M
Interest Expense, Total	-20.52K	-49.84K	-28.03K	-28.13K	-18.93K
Interest And Investment Income	45.35K	223	8.58K	119K	168K
Net Interest Expenses	24.84K	-49.62K	-19.45K	91.26K	149K
EBT, Excl. Unusual Items	-466K	-2.82M	613K	556K	-4.21M
Gain (Loss) On Sale Of Assets	22.6K	-	5K	-	-
EBT, Incl. Unusual Items	-444K	-2.82M	618K	556K	-4.21M
Income Tax Expense	707K	371K	664K	462K	-787K
Earnings From Continuing Operations	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Net Income to Company	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Net Income - (IS)	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Net Income to Common Incl Extra Items	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Net Income to Common Excl. Extra Items	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Per Share Items
Net EPS - Basic	-0.01	-0.02	-0	0	-0.02
Basic EPS - Continuing Operations	-0.01	-0.02	-0	0	-0.02
Basic Weighted Average Shares Outstanding	181M	181M	181M	181M	181M
Net EPS - Diluted	-0.01	-0.02	-0	0	-0.02
Diluted EPS - Continuing Operations	-0.01	-0.02	-0	0	-0.02
Diluted Weighted Average Shares Outstanding	181M	181M	181M	181M	181M
Normalized Basic EPS	-0	-0.01	0	0	-0.01
Normalized Diluted EPS	-0	-0.01	0	0	-0.01
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	1.95M	-435K	3.03M	3.07M	-1.21M
EBITA	-491K	-2.78M	633K	465K	-4.36M
EBIT	-491K	-2.78M	633K	465K	-4.36M
EBITDAR	2.08M	-375K	3.05M	3.14M	-1.12M
Effective Tax Rate - (Ratio)	-159.35	-13.12	107.45	83.1	18.68
Total Current Taxes	664K	532K	765K	694K	206K
Total Deferred Taxes	43.51K	-162K	-101K	-232K	-993K
Normalized Net Income	-291K	-1.77M	383K	348K	-2.63M
Interest on Long-Term Debt	-	13.81K	20.97K	28.13K	18.93K
Supplemental Operating Expense Items
Selling and Marketing Expenses	242K	233K	325K	487K	437K
General and Administrative Expenses	6.54M	6.47M	6.6M	6.95M	7.54M
Net Rental Expense, Total	135K	60K	17.85K	76.85K	91.8K
Imputed Operating Lease Interest Expense	41.74K	75.79K	8.28K	29.37K	21.74K
Imputed Operating Lease Depreciation	93.26K	-15.79K	9.57K	47.48K	70.06K

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	2.89M	1.23M	4.45M	14.68M	7.6M
Short Term Investments	62.06K	72.06K	135K	123K	74.9K
Trading Asset Securities, Total	2.32M	843K	151K	1.8K	1.4K
Total Cash And Short Term Investments	5.28M	2.14M	4.74M	14.81M	7.67M
Accounts Receivable, Total	36.16M	40.07M	68.26M	74.4M	35.34M
Other Receivables	730K	862K	814K	410K	909K
Total Receivables	36.89M	40.93M	69.07M	74.81M	36.25M
Inventory	176K	173K	153K	117K	137K
Prepaid Expenses	240K	157K	185K	190K	702K
Total Current Assets	42.59M	43.41M	74.14M	89.92M	44.76M
Gross Property Plant And Equipment	107M	106M	107M	108M	109M
Accumulated Depreciation	-65.37M	-66.31M	-68.11M	-70.12M	-71.85M
Net Property Plant And Equipment	41.25M	39.62M	39.12M	38.13M	37.19M
Deferred Tax Assets Long-Term	-	-	102K	102K	1.03M
Other Long-Term Assets, Total	20.67M	20.08M	19.49M	18.9M	18.31M
Total Assets	105M	103M	133M	147M	101M
Liabilities
Accounts Payable, Total	9.17M	10.72M	39.53M	55.04M	11.22M
Accrued Expenses, Total	1.31M	2.09M	2.14M	1.18M	1.83M
Short-term Borrowings	-	-	-	-	-
Current Portion of Leases	111K	111K	235K	161K	201K
Current Income Taxes Payable	-	-	-	207K	-
Other Current Liabilities	1.74M	1.48M	1.97M	1.8M	2.55M
Total Current Liabilities	12.33M	14.41M	43.88M	58.38M	15.81M
Long-Term Leases	260K	149K	471K	310K	607K
Deferred Tax Liability Non Current	510K	348K	349K	117K	49.58K
Total Liabilities	13.1M	14.9M	44.7M	58.81M	16.46M
Common Stock, Total	90.58M	90.58M	90.58M	90.58M	90.58M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	820K	-2.38M	-2.42M	-2.33M	-5.75M
Total Common Equity	91.4M	88.21M	88.16M	88.25M	84.83M
Total Equity	91.4M	88.21M	88.16M	88.25M	84.83M
Total Liabilities And Equity	105M	103M	133M	147M	101M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	181M	181M	181M	181M	181M
ECS Total Common Shares Outstanding	181M	181M	181M	181M	181M
Book Value / Share	0.5	0.49	0.49	0.49	0.47
Tangible Book Value	91.4M	88.21M	88.16M	88.25M	84.83M
Tangible Book Value Per Share	0.5	0.49	0.49	0.49	0.47
Total Debt	371K	260K	707K	471K	808K
Net Debt	-4.9M	-1.88M	-4.03M	-14.34M	-6.86M
Debt Equivalent Oper. Leases	1.08M	480K	143K	615K	734K
Account Code - Inventory Valuation	6	6	6	5	5
Inventories - Raw Materials, Total	150K	147K	124K	91.61K	111K
Inventories - Finished Goods, Total	26.56K	25.53K	28.74K	25.56K	26K
Land - (BS)	6.66M	6.66M	6.66M	6.66M	6.66M
Buildings, Total	34.02M	34.02M	34.02M	34.02M	34.02M
Machinery, Total	37.36M	36.74M	37.73M	44.05M	44.09M
Full Time Employees	141	121	148	146	163

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	-1.15M	-3.2M	-46.04K	94.01K	-3.43M
Depreciation & Amortization - CF	2.61M	2.52M	2.57M	2.78M	3.33M
Depreciation & Amortization, Total	2.61M	2.52M	2.57M	2.78M	3.33M
(Gain) Loss From Sale Of Asset	-22.6K	-134K	-5K	-	-187K
(Gain) Loss on Sale of Investments - (CF)	407K	1.48M	692K	150K	400
Other Operating Activities, Total	-62.22K	-791K	-634K	280K	-1.74M
Change In Accounts Receivable	-5.01M	-3.35M	-27.64M	-6.2M	38.95M
Change In Inventories	397K	3.66K	19.54K	35.8K	-19.56K
Change In Accounts Payable	6.13M	2.07M	29.33M	14.39M	-42.4M
Change in Other Net Operating Assets	37.82K	72.73K	-90.92K	7.14K	-464K
Cash from Operations	3.34M	-1.33M	4.2M	11.53M	-5.96M
Capital Expenditure	-2.81M	-307K	-865K	-1.2M	-1.28M
Sale of Property, Plant, and Equipment	22.6K	138K	5K	-	187K
Investment in Marketable and Equity Securities, Total	-2.73M	-	-	-	-
Other Investing Activities, Total	45.35K	223	8.58K	119K	168K
Cash from Investing	-5.47M	-169K	-852K	-1.08M	-929K
Long-Term Debt Repaid, Total	-111K	-111K	-173K	-235K	-174K
Total Debt Repaid	-111K	-111K	-173K	-235K	-174K
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-20.52K	-49.84K	-28.03K	-28.13K	-18.93K
Cash from Financing	-132K	-161K	-201K	-264K	-193K
Foreign Exchange Rate Adjustments	-19.96K	-	74.47K	50.74K	-2.04K
Net Change in Cash	-2.28M	-1.66M	3.22M	10.24M	-7.09M
Supplemental Items
Cash Interest Paid	20.52K	49.84K	28.03K	28.13K	18.93K
Cash Income Tax Paid (Refund)	518K	707K	711K	82.76K	902K
Levered Free Cash Flow	939K	-1.43M	3.29M	10.72M	-5.28M
Unlevered Free Cash Flow	952K	-1.4M	3.31M	10.74M	-5.27M
Change In Net Working Capital	-1.46M	1.88M	-1.2M	-8.87M	4.59M
Net Debt Issued / Repaid	-111K	-111K	-173K	-235K	-174K

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	-0.3	-1.67	0.34	0.21	-2.2
Return on Total Capital	-0.33	-1.92	0.45	0.33	-3.13
Return On Equity %	-1.25	-3.56	-0.05	0.11	-3.96
Return on Common Equity	-1.25	-3.56	-0.05	0.11	-3.96
Margin Analysis
Gross Profit Margin %	1.42	0.97	0.75	0.8	0.53
SG&A Margin	1.67	1.77	1.01	1.05	1.3
EBITDA Margin %	0.48	-0.11	0.44	0.43	-0.2
EBITA Margin %	-0.12	-0.73	0.09	0.07	-0.71
EBIT Margin %	-0.12	-0.73	0.09	0.07	-0.71
Income From Continuing Operations Margin %	-0.28	-0.84	-0.01	0.01	-0.56
Net Income Margin %	-0.28	-0.84	-0.01	0.01	-0.56
Net Avail. For Common Margin %	-0.28	-0.84	-0.01	0.01	-0.56
Normalized Net Income Margin	-0.07	-0.47	0.06	0.05	-0.43
Levered Free Cash Flow Margin	0.23	-0.38	0.48	1.52	-0.86
Unlevered Free Cash Flow Margin	0.24	-0.37	0.48	1.52	-0.86
Asset Turnover
Asset Turnover	3.96	3.65	5.8	5.04	4.95
Fixed Assets Turnover	9.91	9.37	17.37	18.27	16.31
Receivables Turnover (Average Receivables)	12.09	9.93	12.63	9.89	11.19
Inventory Turnover (Average Inventory)	1.06K	2.15K	4.17K	5.18K	4.81K
Short Term Liquidity
Current Ratio	3.45	3.01	1.69	1.54	2.83
Quick Ratio	3.42	2.99	1.68	1.53	2.78
Operating Cash Flow to Current Liabilities	0.27	-0.09	0.1	0.2	-0.38
Days Sales Outstanding (Average Receivables)	30.18	36.74	28.9	36.99	32.61
Days Outstanding Inventory (Average Inventory)	0.34	0.17	0.09	0.07	0.08
Average Days Payable Outstanding	4.86	9.68	13.51	24.72	19.8
Cash Conversion Cycle (Average Days)	25.67	27.23	15.48	12.34	12.89
Long Term Solvency
Total Debt/Equity	0.41	0.29	0.8	0.53	0.95
Total Debt / Total Capital	0.4	0.29	0.8	0.53	0.94
LT Debt/Equity	0.28	0.17	0.53	0.35	0.72
Long-Term Debt / Total Capital	0.28	0.17	0.53	0.35	0.71
Total Liabilities / Total Assets	12.54	14.45	33.64	39.99	16.25
EBIT / Interest Expense	-23.94	-55.68	22.57	16.53	-230.41
EBITDA / Interest Expense	103.52	-5.19	114.42	115.23	-54.62
(EBITDA - Capex) / Interest Expense	-33.6	-11.34	83.54	72.57	-122.4
Total Debt / EBITDA	0.17	-1.01	0.22	0.15	-0.78
Net Debt / EBITDA	-2.31	7.29	-1.26	-4.42	6.64
Total Debt / (EBITDA - Capex)	-0.54	-0.46	0.3	0.23	-0.35
Net Debt / (EBITDA - Capex)	7.11	3.33	-1.72	-7.02	2.96
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	43.14	-6.47	80.62	3.19	-12.98
Gross Profit, 1 Yr. Growth %	4.75	-36.61	39.68	10.92	-42.86
EBITDA, 1 Yr. Growth %	80.19	-122.08	-632.43	0.99	-139.49
EBITA, 1 Yr. Growth %	-67.43	492.23	-121.74	-27.06	-1.04K
EBIT, 1 Yr. Growth %	-67.43	492.23	-121.74	-27.06	-1.04K
Earnings From Cont. Operations, 1 Yr. Growth %	-14.4	177.65	-98.56	-304.16	-3.75K
Net Income, 1 Yr. Growth %	-14.4	177.65	-98.56	-304.16	-3.75K
Normalized Net Income, 1 Yr. Growth %	-66.53	536.56	-120.72	-10	-857.42
Diluted EPS Before Extra, 1 Yr. Growth %	-14.39	177.68	-98.56	-303.94	-3.75K
Accounts Receivable, 1 Yr. Growth %	17.45	10.8	70.34	9	-52.5
Inventory, 1 Yr. Growth %	-69.28	-2.07	-11.33	-23.4	16.69
Net Property, Plant and Equip., 1 Yr. Growth %	1.95	-3.94	-1.26	-2.52	-2.48
Total Assets, 1 Yr. Growth %	4.7	-1.33	28.85	10.69	-31.13
Tangible Book Value, 1 Yr. Growth %	-1.24	-3.5	-0.05	0.11	-3.88
Common Equity, 1 Yr. Growth %	-1.24	-3.5	-0.05	0.11	-3.88
Cash From Operations, 1 Yr. Growth %	-33.32	-139.76	-415.8	174.62	-151.74
Capital Expenditures, 1 Yr. Growth %	-43.83	-89.09	182.11	38.7	6.92
Levered Free Cash Flow, 1 Yr. Growth %	-8.86	-250.21	-317	225.71	-149.27
Unlevered Free Cash Flow, 1 Yr. Growth %	-8.85	-244.99	-322.74	224.51	-149.08
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	11.32	15.71	29.97	36.52	-5.24
Gross Profit, 2 Yr. CAGR %	-18.39	-18.51	-5.9	24.47	-20.39
EBITDA, 2 Yr. CAGR %	-36.18	-36.56	24.03	132.07	-36.85
EBITA, 2 Yr. CAGR %	-44.02	35.65	16.19	-60.02	161.57
EBIT, 2 Yr. CAGR %	-44.02	35.65	16.19	-60.02	161.57
Earnings From Cont. Operations, 2 Yr. CAGR %	24.45	54.17	-80	-82.85	762.69
Net Income, 2 Yr. CAGR %	24.45	54.17	-80	-82.85	762.69
Normalized Net Income, 2 Yr. CAGR %	-47.08	42.37	17.55	-56.64	161.09
Diluted EPS Before Extra, 2 Yr. CAGR %	24.45	54.18	-80	-82.86	762.95
Accounts Receivable, 2 Yr. CAGR %	4.06	14.07	37.38	36.26	-28.05
Inventory, 2 Yr. CAGR %	-56.79	-45.15	-6.82	-17.59	-5.46
Net Property, Plant and Equip., 2 Yr. CAGR %	5.42	-1.04	-2.61	-1.89	-2.5
Total Assets, 2 Yr. CAGR %	0.6	1.64	12.75	19.43	-12.69
Tangible Book Value, 2 Yr. CAGR %	-2.83	-2.38	-1.79	0.03	-1.91
Common Equity, 2 Yr. CAGR %	-2.83	-2.38	-1.79	0.03	-1.91
Cash From Operations, 2 Yr. CAGR %	42.76	-48.51	12.05	194.49	19.19
Capital Expenditures, 2 Yr. CAGR %	133.09	-75.25	-44.53	97.81	21.78
Levered Free Cash Flow, 2 Yr. CAGR %	-22.72	17.88	85.76	165.98	26.68
Unlevered Free Cash Flow, 2 Yr. CAGR %	-22.55	15.81	85.01	168.98	26.2
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	13.14	5.04	34.22	20.35	17.49
Gross Profit, 3 Yr. CAGR %	-14.97	-24.98	-2.47	-0.6	-3.98
EBITDA, 3 Yr. CAGR %	-23.49	-55.03	41.02	15.88	28.6
EBITA, 3 Yr. CAGR %	-24	20.97	-25.14	-0.25	14.46
EBIT, 3 Yr. CAGR %	-24	20.97	-25.14	-0.25	14.46
Earnings From Cont. Operations, 3 Yr. CAGR %	10.45	62.62	-67.52	-56.61	2.36
Net Income, 3 Yr. CAGR %	10.45	62.62	-67.52	-56.61	2.36
Normalized Net Income, 3 Yr. CAGR %	-28.18	19.27	-23.94	7.83	12.51
Diluted EPS Before Extra, 3 Yr. CAGR %	10.45	62.62	-67.53	-56.64	2.36
Accounts Receivable, 3 Yr. CAGR %	11.62	6.26	30.39	27.18	-4.1
Inventory, 3 Yr. CAGR %	-68.19	-43.24	-35.63	-12.71	-7.46
Net Property, Plant and Equip., 3 Yr. CAGR %	1.63	2.2	-1.11	-2.58	-2.09
Total Assets, 3 Yr. CAGR %	-0.39	-0.05	10	12.06	-0.59
Tangible Book Value, 3 Yr. CAGR %	-2.61	-3.05	-1.61	-1.16	-1.29
Common Equity, 3 Yr. CAGR %	-2.61	-3.05	-1.61	-1.16	-1.29
Cash From Operations, 3 Yr. CAGR %	116.42	-6.77	-5.75	51.07	64.93
Capital Expenditures, 3 Yr. CAGR %	68.07	-16.01	-44.3	-24.71	61.13
Levered Free Cash Flow, 3 Yr. CAGR %	51.29	-3.07	47.24	124.07	51.62
Unlevered Free Cash Flow, 3 Yr. CAGR %	47.45	-4.07	46.84	123.2	52.56
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	40.44	9.78	19.6	16.65	16.77
Gross Profit, 5 Yr. CAGR %	-6.82	-15.26	-11.45	-8.14	-10.08
EBITDA, 5 Yr. CAGR %	-25.01	-40.27	-6.96	-8.51	2.3
EBITA, 5 Yr. CAGR %	-37.1	2.4	-10.78	-21.57	23.67
EBIT, 5 Yr. CAGR %	-37.1	2.4	-10.78	-21.57	23.67
Earnings From Cont. Operations, 5 Yr. CAGR %	-19.75	11.5	-44.24	-33.87	20.58
Net Income, 5 Yr. CAGR %	-19.75	11.5	-44.24	-33.87	20.58
Normalized Net Income, 5 Yr. CAGR %	-38.71	1.77	-13.4	-19.69	24.77
Diluted EPS Before Extra, 5 Yr. CAGR %	-19.75	11.51	-44.24	-33.89	20.58
Accounts Receivable, 5 Yr. CAGR %	16.62	10.8	21.29	17.37	2.79
Inventory, 5 Yr. CAGR %	-49.8	-48.65	-51.1	-34.11	-24.93
Net Property, Plant and Equip., 5 Yr. CAGR %	-0.94	-0.84	-0.09	0.54	-1.67
Total Assets, 5 Yr. CAGR %	-0.96	-0.67	4.68	7.33	0.29
Tangible Book Value, 5 Yr. CAGR %	-1.91	-2.39	-2.28	-1.83	-1.73
Common Equity, 5 Yr. CAGR %	-1.91	-2.39	-2.28	-1.83	-1.73
Cash From Operations, 5 Yr. CAGR %	10	-24.14	66.32	47.69	3.53
Capital Expenditures, 5 Yr. CAGR %	28.69	-16.9	7.87	18.31	-23.84
Levered Free Cash Flow, 5 Yr. CAGR %	-16.53	-23.9	64.73	46.81	38.67
Unlevered Free Cash Flow, 5 Yr. CAGR %	-16.11	-24.17	61.94	46.59	38.24
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-