Income Statement UCrest

Stocks

0005

MYQ0005OO007

Software

Delayed BURSA MALAYSIA 00:23:35 2026-09-30 EDT			5-day change	1st Jan Change
0.0600 ^MYR	0.00%		-7.69%	-14.29%

07-22	UCrest Berhad Reports Earnings Results for the Fourth Quarter and Full Year Ended May 31, 2026	CI
05-29	Ucrest Berhad Announces Change in Financial Year End	CI

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Published financial data: UCREST

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	25.46M	12.35M	13.56M	16.45M	18.12M
Total Revenues	25.46M	12.35M	13.56M	16.45M	18.12M
Cost of Goods Sold, Total	9.98M	10.16M	8.73M	11.66M	15.08M
Gross Profit	15.48M	2.19M	4.83M	4.79M	3.04M
Selling General & Admin Expenses, Total	14.06M	23.96M	7.8M	7.99M	5.96M
Depreciation & Amortization - (IS)	-	-	-	-	-
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	-	-
Other Operating Expenses	-7.72M	13.65M	-2.63M	-7.06M	-6.55M
Other Operating Expenses, Total	6.34M	37.61M	5.18M	931K	-596K
Operating Income	9.13M	-35.43M	-350K	3.86M	3.64M
Interest Expense, Total	-98.64K	-101K	-98.92K	-14.45K	-5.78K
Interest And Investment Income	51.03K	103K	163K	476K	486K
Net Interest Expenses	-47.61K	1.66K	63.64K	461K	480K
Currency Exchange Gains (Loss)	579K	260K	382K	225K	555K
Other Non Operating Income (Expenses)	7.2K	34.93K	5.73K	44.74K	97.1K
EBT, Excl. Unusual Items	9.67M	-35.13M	101K	4.59M	4.77M
Asset Writedown	2M	-	-	-	-
Other Unusual Items	16.06K	-	-	-	-
EBT, Incl. Unusual Items	11.69M	-35.13M	101K	4.59M	4.77M
Income Tax Expense	120K	-	-	-	37.41K
Earnings From Continuing Operations	11.57M	-35.13M	101K	4.59M	4.73M
Net Income to Company	11.57M	-35.13M	101K	4.59M	4.73M
Net Income - (IS)	11.57M	-35.13M	101K	4.59M	4.73M
Net Income to Common Incl Extra Items	11.57M	-35.13M	101K	4.59M	4.73M
Net Income to Common Excl. Extra Items	11.57M	-35.13M	101K	4.59M	4.73M
Per Share Items
Net EPS - Basic	0.02	-0.06	0	0.01	0.01
Basic EPS - Continuing Operations	0.02	-0.06	0	0.01	0.01
Basic Weighted Average Shares Outstanding	531M	622M	641M	741M	744M
Net EPS - Diluted	0.02	-0.06	0	0.01	0.01
Diluted EPS - Continuing Operations	0.02	-0.06	0	0.01	0.01
Diluted Weighted Average Shares Outstanding	544M	622M	642M	741M	747M
Normalized Basic EPS	0.01	-0.04	0	0	0
Normalized Diluted EPS	0.01	-0.04	0	0	0
Supplemental Items
EBITDA	9.97M	-34.61M	224K	4.43M	4.2M
EBITA	9.69M	-34.87M	202K	4.41M	4.19M
EBIT	9.13M	-35.43M	-350K	3.86M	3.64M
EBITDAR	9.98M	-34.6M	228K	4.43M	4.21M
Effective Tax Rate - (Ratio)	1.03	-	-	-	0.78
Current Domestic Taxes	-	-	-	-	16.72K
Total Current Taxes	120K	-	-	-	16.72K
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	6.05M	-21.96M	63.06K	2.87M	2.98M
Interest on Long-Term Debt	7.44K	2.9K	20.38K	14.45K	5.78K
Supplemental Operating Expense Items
Selling and Marketing Expenses	6K	34.25K	14.13K	13.75K	29.08K
General and Administrative Expenses	7.47M	23.93M	7.79M	7.98M	5.93M
Research And Development Expense From Footnotes	-	-	-	-	-
Net Rental Expense, Total	3.9K	4.56K	4.2K	4.2K	4.2K
Imputed Operating Lease Interest Expense	5.36K	32.16K	16.91K	1.68K	1.27K
Imputed Operating Lease Depreciation	-1.46K	-27.6K	-12.71K	2.52K	2.93K
Stock-Based Comp., Other (Total)	6.58M	-	1.77M	334K	-
Total Stock-Based Compensation	6.58M	-	1.77M	334K	-

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	18.65M	15.49M	17.63M	5.81M	8.91M
Short Term Investments	66.09K	68.26K	1.17M	13.4M	8.7M
Total Cash And Short Term Investments	18.71M	15.56M	18.8M	19.21M	17.61M
Accounts Receivable, Total	25.72M	2.23M	6.53M	11.1M	11.17M
Other Receivables	441K	610K	757K	357K	524K
Total Receivables	26.16M	2.84M	7.29M	11.45M	11.7M
Inventory	-	-	-	-	42.67K
Prepaid Expenses	5.28K	32.68K	9.99K	11.58K	9.23K
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	44.87M	18.43M	26.1M	30.67M	29.36M
Gross Property Plant And Equipment	5.37M	5.39M	5.39M	5.4M	5.42M
Accumulated Depreciation	-4.9M	-5.32M	-5.03M	-5.2M	-5.37M
Net Property Plant And Equipment	468K	66.87K	360K	202K	46.62K
Other Intangibles, Total	21.03M	7.59M	4.97M	2.34M	1.24M
Accounts Receivable Long-Term	-	9.05M	15.86M	19.74M	20.32M
Deferred Charges Long-Term	0	0	0	0	0
Total Assets	66.37M	35.15M	47.28M	52.95M	50.96M
Liabilities
Accounts Payable, Total	6.24M	9.49M	12.91M	10.04M	6.28M
Accrued Expenses, Total	196K	191K	189K	218K	169K
Short-term Borrowings	14.47K	23K	23.21K	39.67K	70.55K
Current Portion of Leases	164K	13.84K	152K	167K	14.36K
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	-	-	-	-	94.55K
Other Current Liabilities	5.78K	25.41K	1.36M	28.5K	28.23K
Total Current Liabilities	6.62M	9.75M	14.64M	10.49M	6.66M
Long-Term Leases	13.84K	-	181K	14.36K	-
Deferred Tax Liability Non Current	-	-	-	-	121
Other Non Current Liabilities	98.19K	-	-	-	-
Total Liabilities	6.73M	9.75M	14.82M	10.51M	6.66M
Common Stock, Total	45.91M	45.91M	52.08M	56.75M	56.97M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	7.13M	-27.99M	-21.42M	-16.83M	-11.68M
Comprehensive Income and Other	6.6M	7.47M	1.8M	2.51M	-979K
Total Common Equity	59.64M	25.4M	32.46M	42.44M	44.31M
Total Equity	59.64M	25.4M	32.46M	42.44M	44.31M
Total Liabilities And Equity	66.37M	35.15M	47.28M	52.95M	50.96M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	622M	622M	742M	744M	744M
ECS Total Common Shares Outstanding	622M	622M	692M	742M	744M
Book Value / Share	0.1	0.04	0.05	0.06	0.06
Tangible Book Value	38.61M	17.81M	27.5M	40.1M	43.07M
Tangible Book Value Per Share	0.06	0.03	0.04	0.05	0.06
Total Debt	192K	36.84K	356K	221K	84.91K
Net Debt	-18.52M	-15.52M	-18.45M	-18.98M	-17.52M
Debt Equivalent Oper. Leases	31.2K	36.48K	33.6K	33.6K	33.6K
Account Code - Inventory Valuation	3	3	-	3	3
Inventories - Finished Goods, Total	-	-	-	-	-
Machinery, Total	4.11M	4.13M	4.14M	4.16M	4.17M
Full Time Employees	10	14	11	12	10
Accumulated Allowance for Doubtful Accounts (Supple)	9.21M	23.35M	21.12M	14.47M	3.71M

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	11.57M	-35.13M	101K	4.59M	4.73M
Depreciation & Amortization - CF	448K	423K	180K	174K	173K
Amortization of Goodwill and Intangible Assets - (CF)	552K	552K	552K	552K	552K
Depreciation & Amortization, Total	1M	975K	732K	726K	725K
Amortization of Deferred Charges, Total - (CF)	3.1M	3.1M	2.08M	2.08M	547K
Asset Writedown & Restructuring Costs	-	9.78M	-	-	-
Stock-Based Compensation (CF)	6.58M	-	1.77M	334K	-
Provision and Write-off of Bad Debts	-7.72M	13.8M	-	-7.06M	-6.55M
Other Operating Activities, Total	-226K	-254K	-198K	359K	-668K
Change In Accounts Receivable	-3.56M	-261K	-12.19M	-1.7M	7.05M
Change In Inventories	-	-	-	-	-42.67K
Change In Accounts Payable	-9.96M	2.87M	3.22M	-2.86M	-3.42M
Change in Unearned Revenues	-	-	-	-	94.55K
Change in Other Net Operating Assets	-5.14M	171K	221K	-192K	-174K
Cash from Operations	-4.34M	-4.95M	-4.26M	-3.73M	2.28M
Capital Expenditure	-7.47K	-21.98K	-7.03K	-15.79K	-17.58K
Sale (Purchase) of Intangible assets	-	-	-	-	-
Other Investing Activities, Total	-	-	-	-	348K
Cash from Investing	-7.47K	-21.98K	-7.03K	-15.79K	330K
Short Term Debt Issued, Total	-	8.53K	207	16.46K	30.88K
Total Debt Issued	-	8.53K	207	16.46K	30.88K
Short Term Debt Repaid, Total	-604K	-	-	-	-
Long-Term Debt Repaid, Total	-150K	-164K	-146K	-152K	-167K
Total Debt Repaid	-754K	-164K	-146K	-152K	-167K
Issuance of Common Stock	22.72M	-	4.4M	4.68M	193K
Other Financing Activities, Total	-3.98K	-2.9K	-20.38K	-14.45K	-5.78K
Cash from Financing	21.96M	-158K	4.23M	4.52M	51.03K
Foreign Exchange Rate Adjustments	-498K	1.97M	2.19M	723K	-4.26M
Net Change in Cash	17.11M	-3.16M	2.15M	1.5M	-1.6M
Supplemental Items
Cash Interest Paid	3.98K	2.9K	20.38K	14.45K	5.78K
Cash Income Tax Paid (Refund)	354K	169K	109K	-383K	79.09K
Levered Free Cash Flow	-10.53M	8.41M	4.62M	-2.82M	1.59M
Unlevered Free Cash Flow	-10.46M	8.47M	4.68M	-2.81M	1.6M
Change In Net Working Capital	26.85M	-26.56M	-330K	8.34M	1.93M
Net Debt Issued / Repaid	-754K	-155K	-146K	-136K	-136K

Fiscal Period: May	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	10.52	-43.62	-0.53	4.81	4.35
Return on Total Capital	14.33	-51.93	-0.75	6.39	5.19
Return On Equity %	29.47	-82.62	0.35	12.26	10.85
Return on Common Equity	29.47	-82.62	0.35	12.26	10.85
Margin Analysis
Gross Profit Margin %	60.79	17.72	35.6	29.12	16.78
SG&A Margin	55.22	194.07	57.55	48.59	32.89
EBITDA Margin %	39.18	-280.3	1.65	26.92	23.2
EBITA Margin %	38.05	-282.45	1.49	26.82	23.11
EBIT Margin %	35.88	-286.92	-2.58	23.47	20.07
Income From Continuing Operations Margin %	45.44	-284.52	0.74	27.91	26.11
Net Income Margin %	45.44	-284.52	0.74	27.91	26.11
Net Avail. For Common Margin %	45.44	-284.52	0.74	27.91	26.11
Normalized Net Income Margin	23.75	-177.82	0.47	17.44	16.45
Levered Free Cash Flow Margin	-41.35	68.09	34.09	-17.12	8.79
Unlevered Free Cash Flow Margin	-41.11	68.6	34.54	-17.06	8.81
Asset Turnover
Asset Turnover	0.47	0.24	0.33	0.33	0.35
Fixed Assets Turnover	36.97	46.14	63.56	58.61	145.94
Receivables Turnover (Average Receivables)	1.27	0.88	3.09	1.87	1.49
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	6.78	1.89	1.78	2.92	4.41
Quick Ratio	6.78	1.89	1.78	2.92	4.4
Operating Cash Flow to Current Liabilities	-0.66	-0.51	-0.29	-0.36	0.34
Days Sales Outstanding (Average Receivables)	286.86	413.12	118	196.09	245.16
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	410.17	282.59	468.27	360.19	-
Cash Conversion Cycle (Average Days)	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	0.32	0.14	1.1	0.52	0.19
Total Debt / Total Capital	0.32	0.14	1.09	0.52	0.19
LT Debt/Equity	0.02	-	0.56	0.03	-
Long-Term Debt / Total Capital	0.02	-	0.55	0.03	-
Total Liabilities / Total Assets	10.14	27.73	31.34	19.85	13.06
EBIT / Interest Expense	92.59	-351.3	-3.54	267.2	629.02
EBITDA / Interest Expense	102.73	-341.62	3.86	317.44	754.39
(EBITDA - Capex) / Interest Expense	102.65	-341.84	3.78	316.35	751.35
Total Debt / EBITDA	0.02	-0	0.93	0.05	0.02
Net Debt / EBITDA	-1.83	0.45	-48.37	-4.14	-4.02
Total Debt / (EBITDA - Capex)	0.02	-0	0.95	0.05	0.02
Net Debt / (EBITDA - Capex)	-1.83	0.45	-49.27	-4.15	-4.04
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	107.37	-51.5	9.8	21.35	13.72
Gross Profit, 1 Yr. Growth %	282.4	-85.86	120.59	-0.72	-28.82
EBITDA, 1 Yr. Growth %	-144.2	-446.95	-100.65	1.88K	5.33
EBITA, 1 Yr. Growth %	-142.38	-460.05	-100.58	2.09K	5.38
EBIT, 1 Yr. Growth %	-139.02	-487.86	-99.01	-1.2K	6.25
Earnings From Cont. Operations, 1 Yr. Growth %	-155.75	-403.67	-100.29	4.45K	13.04
Net Income, 1 Yr. Growth %	-155.75	-403.67	-100.29	4.45K	13.04
Normalized Net Income, 1 Yr. Growth %	-142.07	-400.96	-100.29	4.45K	13.93
Diluted EPS Before Extra, 1 Yr. Growth %	-147.63	-365.2	-100.28	3.85K	12.25
Accounts Receivable, 1 Yr. Growth %	79.87	-91.32	192.61	69.84	-15.14
Inventory, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-48.46	-85.72	437.93	-43.94	-76.88
Total Assets, 1 Yr. Growth %	57.49	-47.04	34.54	11.98	-4.55
Tangible Book Value, 1 Yr. Growth %	-764.64	-53.89	54.43	77.18	6.22
Common Equity, 1 Yr. Growth %	216.06	-57.41	27.81	30.73	3.32
Cash From Operations, 1 Yr. Growth %	255.37	13.83	-13.77	-12.61	-154.11
Capital Expenditures, 1 Yr. Growth %	-77.46	194.41	-68.03	124.73	11.34
Levered Free Cash Flow, 1 Yr. Growth %	-429.82	-179.87	-45.03	-160.95	-130.87
Unlevered Free Cash Flow, 1 Yr. Growth %	-421.96	-180.94	-44.71	-159.95	-130.99
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-5.99	0.29	-27.02	15.43	15.6
Gross Profit, 2 Yr. CAGR %	1.53	-26.47	-44.16	47.99	-20.64
EBITDA, 2 Yr. CAGR %	17.59	23.84	-85.02	-64.22	333.23
EBITA, 2 Yr. CAGR %	18.23	23.53	-85.57	-64.43	355.62
EBIT, 2 Yr. CAGR %	19.68	23.03	-80.42	-66.99	222.15
Earnings From Cont. Operations, 2 Yr. CAGR %	38.52	30.11	-90.66	-63.85	584.69
Net Income, 2 Yr. CAGR %	38.52	30.11	-90.66	-63.85	584.69
Normalized Net Income, 2 Yr. CAGR %	16.73	23.61	-90.7	-63.85	587.39
Diluted EPS Before Extra, 2 Yr. CAGR %	14.32	12.39	-91.42	-66.89	535.42
Accounts Receivable, 2 Yr. CAGR %	18.5	-60.48	-49.6	122.93	30.77
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-25	-72.87	-12.36	73.66	-64
Total Assets, 2 Yr. CAGR %	9.44	-8.67	-15.59	22.74	3.82
Tangible Book Value, 2 Yr. CAGR %	139.34	75.07	-15.61	50.07	37.94
Common Equity, 2 Yr. CAGR %	24.98	16.02	-26.22	29.26	16.82
Cash From Operations, 2 Yr. CAGR %	32.79	101.13	-0.92	-13.19	-26.86
Capital Expenditures, 2 Yr. CAGR %	-50.46	-18.53	-2.98	-15.23	58.18
Levered Free Cash Flow, 2 Yr. CAGR %	32.68	62.3	-33.74	-42.12	-41.29
Unlevered Free Cash Flow, 2 Yr. CAGR %	32.73	61.43	-33.1	-42.43	-41.61
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-19.2	-24.6	3.36	-13.54	13.64
Gross Profit, 3 Yr. CAGR %	-12.6	-47.37	6.05	-32.35	11.59
EBITDA, 3 Yr. CAGR %	-15.97	68.66	-78.51	-23.71	-50.48
EBITA, 3 Yr. CAGR %	-16.32	71.37	-79.33	-23.05	-50.66
EBIT, 3 Yr. CAGR %	-17	77.11	-75.36	-24.95	-53.18
Earnings From Cont. Operations, 3 Yr. CAGR %	-7.98	79.95	-83.06	-26.51	-48.74
Net Income, 3 Yr. CAGR %	-7.98	79.95	-83.06	-26.51	-48.74
Normalized Net Income, 3 Yr. CAGR %	-16.21	70.42	-83.63	-26.73	-48.61
Diluted EPS Before Extra, 3 Yr. CAGR %	-19.11	51.33	-84.8	-33.75	-51.77
Accounts Receivable, 3 Yr. CAGR %	72.92	-50.41	-22.98	-24.44	71.04
Net Property, Plant and Equip., 3 Yr. CAGR %	-24.47	-56.86	-26.57	-24.49	-11.33
Total Assets, 3 Yr. CAGR %	16.5	-14.08	3.91	-7.25	13.19
Tangible Book Value, 3 Yr. CAGR %	134.21	38.23	67.9	1.27	34.23
Common Equity, 3 Yr. CAGR %	23.03	-12.7	19.82	-10.72	20.38
Cash From Operations, 3 Yr. CAGR %	-42.32	26.15	51.66	-4.98	-22.73
Capital Expenditures, 3 Yr. CAGR %	-81.83	-10.27	-40.35	28.37	-7.17
Levered Free Cash Flow, 3 Yr. CAGR %	12.7	12.03	13.13	-35.56	-42.57
Unlevered Free Cash Flow, 3 Yr. CAGR %	12.65	12.56	12.95	-35.5	-42.67
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	58.35	16.66	-22.43	-10.6	8.1
Gross Profit, 5 Yr. CAGR %	48.62	-2.27	-26.94	-20.42	-5.56
EBITDA, 5 Yr. CAGR %	36.94	175.86	-57.84	-9.29	-28.55
EBITA, 5 Yr. CAGR %	36.57	166.3	-58.57	-8.63	-28.78
EBIT, 5 Yr. CAGR %	42.79	112.77	-53.42	-9.55	-31.09
Earnings From Cont. Operations, 5 Yr. CAGR %	50.48	112.98	-63.15	-5.3	-25.6
Net Income, 5 Yr. CAGR %	50.48	112.98	-63.15	-5.3	-25.6
Normalized Net Income, 5 Yr. CAGR %	44.17	113.19	-63.9	-8.34	-27
Diluted EPS Before Extra, 5 Yr. CAGR %	35.53	86.43	-67.02	-17.59	-32.34
Accounts Receivable, 5 Yr. CAGR %	55.88	4.74	5.61	-9.53	-4.81
Net Property, Plant and Equip., 5 Yr. CAGR %	69.33	-11.82	-19.84	-24.69	-44.79
Total Assets, 5 Yr. CAGR %	35.59	19.11	2.41	-0.91	3.88
Tangible Book Value, 5 Yr. CAGR %	67.77	46.31	55.7	42.85	49.28
Common Equity, 5 Yr. CAGR %	37.35	17.38	0.27	2.14	18.62
Cash From Operations, 5 Yr. CAGR %	73.5	93.17	-28.38	8.63	13.29
Capital Expenditures, 5 Yr. CAGR %	8.38	-30.5	-64.49	-12.29	-11.89
Levered Free Cash Flow, 5 Yr. CAGR %	-	69.65	-8.87	-13.98	-12.98
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	68.67	-8.55	-13.92	-13.25