Income Statement Scope Industries

Stocks

0028

MYQ0028OO009

Semiconductors

Market Closed - BURSA MALAYSIA 04:50:05 2026-08-28 EDT			5-day change	1st Jan Change
0.0900 ^MYR	-5.26%		0.00%	+20.00%

08-24	Scope Industries Berhad Announces Redesignation of Ang Kai Sing from Chairman of Remuneration Committee to Member of Remuneration Committee, Effective August 24, 2026	CI
08-24	Scope Industries Berhad Announces Redesignation of Tan Hui Ting from Member of Remuneration Committee to Chairman of Remuneration Committee, Effective August 24, 2026	CI

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Published financial data: SCOPE INDUSTRIES

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	87.19M	172M	173M	158M	27.87M
Total Revenues	87.19M	172M	173M	158M	27.87M
Cost of Goods Sold, Total	73.82M	157M	163M	147M	22.1M
Gross Profit	13.37M	14.61M	9.7M	11.1M	5.76M
Selling General & Admin Expenses, Total	6.05M	8.54M	10.31M	6.6M	2.65M
Provision for Bad Debts	-	-	-	45.62M	-
Other Operating Expenses	-836K	-1.76M	-1.35M	-577K	-56.87K
Other Operating Expenses, Total	5.21M	6.77M	8.96M	51.64M	2.59M
Operating Income	8.15M	7.84M	742K	-40.54M	3.17M
Interest Expense, Total	-278K	-162K	-53.64K	-5.1K	-4.15K
Interest And Investment Income	-	-	1.03M	1.05M	1.2M
Net Interest Expenses	-278K	-162K	974K	1.04M	1.19M
Currency Exchange Gains (Loss)	-	-	-	144K	59.71K
EBT, Excl. Unusual Items	7.88M	7.68M	1.72M	-39.36M	4.42M
Impairment of Goodwill	-	-	-	-7.2M	-4.54M
Gain (Loss) On Sale Of Investments	-	-	-	72K	-36.29K
Gain (Loss) On Sale Of Assets	-	-	-	10.68K	-
EBT, Incl. Unusual Items	7.88M	7.68M	1.72M	-46.48M	-153K
Income Tax Expense	434K	739K	371K	-2.14M	1.51M
Earnings From Continuing Operations	7.44M	6.94M	1.35M	-44.34M	-1.66M
Earnings Of Discontinued Operations	-	-	-	-	-6.58M
Net Income to Company	7.44M	6.94M	1.35M	-44.34M	-8.24M
Minority Interest	-687K	-847K	-521K	7.8M	-254K
Net Income - (IS)	6.75M	6.09M	824K	-36.54M	-8.49M
Net Income to Common Incl Extra Items	6.75M	6.09M	824K	-36.54M	-8.49M
Net Income to Common Excl. Extra Items	6.75M	6.09M	824K	-36.54M	-1.92M
Per Share Items
Net EPS - Basic	0.01	0.01	0	-0.03	-0.01
Basic EPS - Continuing Operations	0.01	0.01	0	-0.03	-0
Basic Weighted Average Shares Outstanding	749M	1.13B	1.15B	1.15B	1.15B
Net EPS - Diluted	0.01	0.01	0	-0.03	-0.01
Diluted EPS - Continuing Operations	0.01	0.01	0	-0.03	-0
Diluted Weighted Average Shares Outstanding	749M	1.14B	1.15B	1.15B	1.15B
Normalized Basic EPS	0.01	0	0	-0.01	0
Normalized Diluted EPS	0.01	0	0	-0.01	0
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	12.48M	12.73M	7.12M	-34.09M	10.8M
EBITA	8.15M	7.84M	742K	-40.54M	3.17M
EBIT	8.15M	7.84M	742K	-40.54M	3.17M
EBITDAR	12.74M	13.02M	7.38M	-33.99M	10.86M
Effective Tax Rate - (Ratio)	5.52	9.62	21.61	4.6	-989.3
Current Domestic Taxes	619K	996K	265K	529K	548K
Total Current Taxes	619K	996K	265K	529K	548K
Deferred Domestic Taxes	-184K	-257K	106K	-2.67M	960K
Total Deferred Taxes	-184K	-257K	106K	-2.67M	960K
Normalized Net Income	4.24M	3.95M	552K	-16.8M	2.51M
Interest on Long-Term Debt	277K	157K	41.18K	4.93K	-
Supplemental Operating Expense Items
General and Administrative Expenses	6.05M	8.54M	10.31M	6.6M	2.65M
Net Rental Expense, Total	256K	293K	266K	99.03K	60.76K
Imputed Operating Lease Interest Expense	123K	128K	80.56K	-	-
Imputed Operating Lease Depreciation	132K	165K	185K	-	-
Stock-Based Comp., Other (Total)	-	-	-	336K	204K
Total Stock-Based Compensation	-	-	-	336K	204K

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	3.08M	50.08M	30.52M	31.49M	34.38M
Trading Asset Securities, Total	238K	199K	193K	265K	229K
Total Cash And Short Term Investments	3.31M	50.28M	30.71M	31.75M	34.61M
Accounts Receivable, Total	35.5M	46.41M	47.08M	8.82M	13.84M
Other Receivables	155K	178K	387K	246K	50.76K
Total Receivables	35.66M	46.59M	47.47M	9.07M	13.89M
Inventory	904K	2.04M	1.45M	1.31M	159K
Prepaid Expenses	498K	1.06M	299K	273K	186K
Other Current Assets, Total	955K	960K	695K	623K	64.37M
Total Current Assets	41.33M	101M	80.62M	43.03M	113M
Gross Property Plant And Equipment	156M	173M	197M	204M	97.83M
Accumulated Depreciation	-50.26M	-54.88M	-61.99M	-72.8M	-30.5M
Net Property Plant And Equipment	106M	118M	135M	132M	67.33M
Goodwill	14.57M	14.57M	11.74M	4.54M	-
Deferred Tax Assets Long-Term	-	-	-	1.9M	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	162M	234M	227M	181M	181M
Liabilities
Accounts Payable, Total	10.88M	6.89M	649K	1.03M	157K
Accrued Expenses, Total	2.55M	4.4M	3.75M	3.02M	1.4M
Short-term Borrowings	-	-	-	-	-
Current Portion of Leases	2.01M	1.78M	311K	-	-
Current Income Taxes Payable	348K	376K	121K	88.57K	207K
Other Current Liabilities	3.44M	2.12M	402K	250K	12.37M
Total Current Liabilities	19.22M	15.57M	5.23M	4.38M	14.14M
Long-Term Leases	1.64M	506K	233K	-	-
Deferred Tax Liability Non Current	13.77M	13.52M	13.62M	12.86M	11.92M
Total Liabilities	34.63M	29.59M	19.08M	17.24M	26.06M
Common Stock, Total	125M	192M	192M	192M	192M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-35.58M	-29.48M	-28.5M	-65.04M	-73.48M
Comprehensive Income and Other	28.24M	31.24M	34.38M	34.86M	33.61M
Total Common Equity	117M	194M	198M	162M	152M
Minority Interest	9.63M	10.52M	9.98M	1.82M	2.06M
Total Equity	127M	204M	208M	164M	154M
Total Liabilities And Equity	162M	234M	227M	181M	181M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.15B	1.15B	1.15B	1.15B	1.16B
ECS Total Common Shares Outstanding	769M	1.15B	1.15B	1.15B	1.16B
Book Value / Share	0.15	0.17	0.17	0.14	0.13
Tangible Book Value	103M	179M	186M	157M	152M
Tangible Book Value Per Share	0.13	0.16	0.16	0.14	0.13
Total Debt	3.65M	2.29M	544K	0	0
Net Debt	332K	-47.99M	-30.17M	-31.75M	-34.61M
Debt Equivalent Oper. Leases	2.05M	2.34M	2.13M	792K	486K
Minority Interest, Total (Incl. Fin. Div)	9.63M	10.52M	9.98M	1.82M	2.06M
Account Code - Inventory Valuation	5	5	5	3	3
Inventories - Raw Materials, Total	993K	1.53M	1.33M	1.14M	159K
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	-	601K	204K	171K	-
Land - (BS)	-	-	5.77M	5.77M	5.77M
Buildings, Total	17.63M	17.63M	17.65M	17.99M	2.44M
Machinery, Total	43.66M	52.22M	62.74M	64.51M	4.37M
Full Time Employees	-	-	-	-	906
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	45.62M	40.72M

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	6.75M	6.09M	824K	-36.54M	-8.49M
Depreciation & Amortization - CF	5.31M	6.03M	7.71M	7.89M	9.01M
Depreciation & Amortization, Total	5.31M	6.03M	7.71M	7.89M	9.01M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-46.92K	-35.74K	-3.01K	-10.68K	-
(Gain) Loss on Sale of Investments - (CF)	76.2K	39K	5.7K	-72K	36.29K
Asset Writedown & Restructuring Costs	6.73K	25.06K	2.86M	7.33M	4.96M
Stock-Based Compensation (CF)	-	-	-	336K	204K
Provision and Write-off of Bad Debts	-	-	-	45.62M	-
Net Cash From Discontinued Operations	-	-	-	-	-6.57M
Other Operating Activities, Total	391K	1.05M	91.86K	-11.22M	6.82M
Change In Accounts Receivable	-33.04M	-11.41M	344K	-7.21M	-9.82M
Change In Inventories	-118K	-1.14M	591K	-90.24K	-89.99K
Change In Accounts Payable	14.29M	-3.46M	-8.61M	-502K	9.65M
Cash from Operations	-6.38M	-2.8M	3.81M	5.53M	5.7M
Capital Expenditure	-7.43M	-18.05M	-19.9M	-5.19M	-1.75M
Sale of Property, Plant, and Equipment	48.97K	49.5K	6.4K	10.68K	-
Cash Acquisitions	-	-	-13.32K	-	-
Divestitures	24.26K	-	-	-	-
Investment in Marketable and Equity Securities, Total	-314K	-	-	-	-
Other Investing Activities, Total	-3.28M	821K	-3.02M	878K	1.03M
Cash from Investing	-10.95M	-17.17M	-22.93M	-4.3M	-727K
Long-Term Debt Repaid, Total	-1.89M	-2.02M	-1.76M	-175K	-
Total Debt Repaid	-1.89M	-2.02M	-1.76M	-175K	-
Issuance of Common Stock	17.9M	67.3M	-	-	3.6K
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	-884K	-300K	-960K
Cash from Financing	16.01M	65.28M	-2.64M	-475K	-956K
Foreign Exchange Rate Adjustments	244K	1.7M	2.19M	212K	-441K
Miscellaneous Cash Flow Adjustments	-	-47.01M	-	-	-
Net Change in Cash	-1.07M	-	-19.57M	972K	3.58M
Supplemental Items
Cash Interest Paid	278K	162K	53.64K	1.23K	4.76K
Cash Income Tax Paid (Refund)	318K	991K	742K	417K	262K
Levered Free Cash Flow	-15.9M	-23.28M	-19.9M	15.79M	-48.12M
Unlevered Free Cash Flow	-15.72M	-23.18M	-19.87M	15.8M	-48.12M
Change In Net Working Capital	18.7M	16.06M	8.13M	-38.1M	57.56M
Net Debt Issued / Repaid	-1.89M	-2.02M	-1.76M	-175K	-

Fiscal Period: June	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	3.57	2.48	0.2	-12.42	1.1
Return on Total Capital	4.29	2.91	0.22	-13.62	1.24
Return On Equity %	6.52	4.19	0.65	-23.86	-1.04
Return on Common Equity	6.44	3.92	0.42	-20.31	-1.22
Margin Analysis
Gross Profit Margin %	15.33	8.5	5.62	7.03	20.68
SG&A Margin	6.94	4.97	5.97	4.18	9.51
EBITDA Margin %	14.32	7.41	4.12	-21.6	38.76
EBITA Margin %	9.35	4.56	0.43	-25.69	11.37
EBIT Margin %	9.35	4.56	0.43	-25.69	11.37
Income From Continuing Operations Margin %	8.54	4.04	0.78	-28.1	-5.96
Net Income Margin %	7.75	3.55	0.48	-23.15	-30.48
Net Avail. For Common Margin %	7.75	3.55	0.48	-23.15	-6.87
Normalized Net Income Margin	4.86	2.3	0.32	-10.64	9
Levered Free Cash Flow Margin	-18.23	-13.55	-11.52	10.01	-172.7
Unlevered Free Cash Flow Margin	-18.03	-13.49	-11.5	10.01	-172.69
Asset Turnover
Asset Turnover	0.61	0.87	0.75	0.77	0.15
Fixed Assets Turnover	0.85	1.53	1.37	1.19	0.28
Receivables Turnover (Average Receivables)	4.56	4.2	3.7	5.65	2.46
Inventory Turnover (Average Inventory)	87.46	106.7	93.36	106.14	30.01
Short Term Liquidity
Current Ratio	2.15	6.48	15.42	9.82	8.01
Quick Ratio	2.03	6.22	14.95	9.32	3.43
Operating Cash Flow to Current Liabilities	-0.33	-0.18	0.73	1.26	0.4
Days Sales Outstanding (Average Receivables)	80.06	87	98.75	64.82	148.45
Days Outstanding Inventory (Average Inventory)	4.17	3.42	3.91	3.45	12.16
Average Days Payable Outstanding	29.17	20.48	8.47	2.09	10.33
Cash Conversion Cycle (Average Days)	55.07	69.93	94.18	66.18	150.29
Long Term Solvency
Total Debt/Equity	2.87	1.12	0.26	-	-
Total Debt / Total Capital	2.79	1.11	0.26	-	-
LT Debt/Equity	1.29	0.25	0.11	-	-
Long-Term Debt / Total Capital	1.25	0.25	0.11	-	-
Total Liabilities / Total Assets	21.43	12.65	8.41	9.52	14.43
EBIT / Interest Expense	29.38	48.45	13.83	-7.96K	763.52
EBITDA / Interest Expense	48.51	85.7	157.5	-6.41K	2.93K
(EBITDA - Capex) / Interest Expense	21.75	-25.8	-213.58	-7.43K	2.51K
Total Debt / EBITDA	0.27	0.16	0.06	-	-
Net Debt / EBITDA	0.02	-3.46	-3.57	0.97	-2.84
Total Debt / (EBITDA - Capex)	0.6	-0.55	-0.05	-	-
Net Debt / (EBITDA - Capex)	0.05	11.49	2.63	0.84	-3.32
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	343.97	97.09	1.03	-8.66	-76.74
Gross Profit, 1 Yr. Growth %	-662.82	9.32	-29.75	14.38	-16.97
EBITDA, 1 Yr. Growth %	-157.44	1.96	-40.22	-464.75	-131.31
EBITA, 1 Yr. Growth %	-131.71	-3.84	-89.43	-1.46K	-107.74
EBIT, 1 Yr. Growth %	-131.71	-3.84	-89.43	-1.46K	-107.74
Earnings From Cont. Operations, 1 Yr. Growth %	-128.45	-6.74	-80.62	-3.4K	-96.3
Net Income, 1 Yr. Growth %	-123.55	-9.79	-86.47	-4.53K	-76.76
Normalized Net Income, 1 Yr. Growth %	-122.49	-6.68	-86.05	-824.7	-114.63
Diluted EPS Before Extra, 1 Yr. Growth %	-119.83	-41.26	-86.81	-4.53K	-94.84
Accounts Receivable, 1 Yr. Growth %	1.19K	30.73	1.45	-81.26	56.86
Inventory, 1 Yr. Growth %	15.16	126.15	-29.03	-9.35	-87.94
Net Property, Plant and Equip., 1 Yr. Growth %	5.66	11.96	13.7	-2.24	-48.82
Total Assets, 1 Yr. Growth %	30.83	44.7	-2.96	-20.23	-0.27
Tangible Book Value, 1 Yr. Growth %	31.95	74.32	3.88	-15.42	-3.18
Common Equity, 1 Yr. Growth %	26.92	65.09	2.13	-18.14	-5.89
Cash From Operations, 1 Yr. Growth %	283.43	-56.08	-235.55	44.08	3.02
Capital Expenditures, 1 Yr. Growth %	34.96	142.98	10.3	-73.93	-66.22
Levered Free Cash Flow, 1 Yr. Growth %	-8.21	46.46	-16.37	-189.57	-409.77
Unlevered Free Cash Flow, 1 Yr. Growth %	-7.95	47.43	-16.15	-189.76	-409.7
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	136.79	195.81	40.78	-3.94	-59.84
Gross Profit, 2 Yr. CAGR %	186.28	148.05	-14.79	-10.36	-22.95
EBITDA, 2 Yr. CAGR %	215.15	-23.47	-24.49	69.2	7.51
EBITA, 2 Yr. CAGR %	26.6	-44.78	-69.83	140.33	3.28
EBIT, 2 Yr. CAGR %	26.6	-44.78	-69.83	140.33	3.28
Earnings From Cont. Operations, 2 Yr. CAGR %	20.95	-48.49	-57.48	152.77	11.13
Net Income, 2 Yr. CAGR %	18.15	-53.91	-65.07	144.87	220.99
Normalized Net Income, 2 Yr. CAGR %	18.66	-54.19	-63.91	106.15	4.05
Diluted EPS Before Extra, 2 Yr. CAGR %	3.78	-65.87	-72.17	144.42	52.39
Accounts Receivable, 2 Yr. CAGR %	385.63	310.99	15.16	-56.4	-45.78
Inventory, 2 Yr. CAGR %	-10.99	61.38	26.69	-19.79	-66.93
Net Property, Plant and Equip., 2 Yr. CAGR %	4.13	8.76	12.82	5.43	-29.26
Total Assets, 2 Yr. CAGR %	5.84	37.59	18.5	-12.02	-10.8
Tangible Book Value, 2 Yr. CAGR %	13.47	51.66	34.56	-6.26	-9.5
Common Equity, 2 Yr. CAGR %	1.11	44.75	29.85	-8.57	-12.23
Cash From Operations, 2 Yr. CAGR %	129.04	29.77	-22.68	40.3	21.83
Capital Expenditures, 2 Yr. CAGR %	4.23	81.09	63.71	-46.38	-70.33
Levered Free Cash Flow, 2 Yr. CAGR %	36.93	15.94	11.89	-18.53	65.21
Unlevered Free Cash Flow, 2 Yr. CAGR %	36.8	16.49	12.41	-18.35	65.36
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	57.56	122.74	106.45	21.87	-45.38
Gross Profit, 3 Yr. CAGR %	37.31	107.7	59.87	-6.01	-25.29
EBITDA, 3 Yr. CAGR %	34.55	116.35	-31.07	39.77	-3.2
EBITA, 3 Yr. CAGR %	66.67	15.51	-69.33	70.68	-23.29
EBIT, 3 Yr. CAGR %	66.67	15.51	-69.33	70.68	-23.29
Earnings From Cont. Operations, 3 Yr. CAGR %	61.89	10.91	-62.81	81.29	-37.91
Net Income, 3 Yr. CAGR %	68.15	7.99	-69.37	75.54	11.7
Normalized Net Income, 3 Yr. CAGR %	76.71	9.53	-69.18	58.29	-14.06
Diluted EPS Before Extra, 3 Yr. CAGR %	55.49	-14.16	-75.14	51.96	-32.12
Accounts Receivable, 3 Yr. CAGR %	181.17	213.56	157.81	-37.12	-33.19
Inventory, 3 Yr. CAGR %	-14.72	21.46	22.72	13.31	-57.35
Net Property, Plant and Equip., 3 Yr. CAGR %	6.54	6.68	10.38	7.56	-17.14
Total Assets, 3 Yr. CAGR %	5.82	17.47	22.47	3.85	-8.26
Tangible Book Value, 3 Yr. CAGR %	10.65	30.93	33.69	15.27	-5.25
Common Equity, 3 Yr. CAGR %	1.92	19.06	28.86	11.34	-7.68
Cash From Operations, 3 Yr. CAGR %	44.92	32.08	31.86	-4.6	26.57
Capital Expenditures, 3 Yr. CAGR %	96.52	38.2	53.5	-11.27	-54.03
Levered Free Cash Flow, 3 Yr. CAGR %	67.22	40.04	4.74	-0.22	26.46
Unlevered Free Cash Flow, 3 Yr. CAGR %	66.61	40.25	5.17	0.16	26.64
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	29.55	45.77	50.62	58.96	7.25
Gross Profit, 5 Yr. CAGR %	19.8	10.26	13.45	46.75	19.39
EBITDA, 5 Yr. CAGR %	13.15	7.09	6.79	93.49	-13.05
EBITA, 5 Yr. CAGR %	26.82	6.57	-15.88	51.46	-34.21
EBIT, 5 Yr. CAGR %	26.82	6.57	-15.88	51.46	-34.21
Earnings From Cont. Operations, 5 Yr. CAGR %	36.06	7.47	-5.17	54.2	-42.38
Net Income, 5 Yr. CAGR %	33.64	6.31	-10.32	49.83	-21.6
Normalized Net Income, 5 Yr. CAGR %	29.83	5.54	-6.39	41.06	-33.18
Diluted EPS Before Extra, 5 Yr. CAGR %	26.38	-6.96	-21.86	30.46	-48.44
Accounts Receivable, 5 Yr. CAGR %	62.78	75.22	96.74	42.43	38.18
Inventory, 5 Yr. CAGR %	-5.43	1.91	-0.09	2.88	-27.37
Net Property, Plant and Equip., 5 Yr. CAGR %	5.55	8.08	9.01	6.18	-7.62
Total Assets, 5 Yr. CAGR %	3.54	11	10.72	4.64	7.89
Tangible Book Value, 5 Yr. CAGR %	6.62	18.39	19.66	14.55	14.37
Common Equity, 5 Yr. CAGR %	1.38	11.58	12.29	7.13	10.51
Cash From Operations, 5 Yr. CAGR %	62.13	-18.11	12.72	35.42	27.95
Capital Expenditures, 5 Yr. CAGR %	11.8	43.93	82.67	-5.37	-20.45
Levered Free Cash Flow, 5 Yr. CAGR %	101.57	44.3	42.39	13.25	22.68
Unlevered Free Cash Flow, 5 Yr. CAGR %	78.33	42.72	42.34	13.46	23.02