Financial Year Ended 31 March 2025 2024 2023 2022
  12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
 
Key Financials        
Revenue (RM'000) 117,683 88,162 36,951 9,481
Gross Profit (GP) (RM'000) 45,076 39,224 17,902 4,847
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 36,533 29,567 12,655 964
Profit/Loss Before Taxation (PBT/LBT) (RM'000) 34,968 27,411 11,224 (223)
Profit/(Loss) After Taxation (PAT/LAT) / Total Comprehensive Income/(Loss) Attributable to Owners of the Company (RM'000) 26,347 20,455 8,228 (276)
Total Assets (RM'000) 94,065 63,598 39,759 21,753
Total Liabilities (RM'000) 43,691 21,071 12,688 2,909
Total Equity (RM'000) 50,374 42,527 27,071 18,844
 
Key Ratios        
GP Margin (1) (%) 38.30 44.49 48.45 51.12
PBT/(LBT) Margin (2) (%) 29.71 31.09 30.38 (2.35)
PAT/(LAT) Margin (3) (%) 22.39 23.20 22.27 (2.91)
Basic/Diluted Earnings/(Loss) Per Share (4) (sen) 3.30 2.57 1.03 (0.03)
Trade Receivables Turnover Period (5) (days) 12 18 22 2
Trade Payables Turnover Period (6) (days) 22 31 56 206
Current Ratio (7) (times) 1.79 2.56 2.44 3.26
Gearing Ratio (8) (times) 0.06 0.10 0.13 0.01

Notes:

(1) GP margin is computed based on the GP over revenue. .
(2) PBT/(LBT) margin is computed based on the PBT/(LBT) over revenue.
(3) PAT/(LAT) margin is computed based on the PAT/(LAT) over revenue.
(4) Computed based on the PAT/(LAT) attributable to owners of the Company over the enlarged total number of 797,257,000 Shares after the IPO. The diluted EPS/(LPS) is equal to the basic EPS/(LPS) as the Company does not have any outstanding convertible securities during the Financial Periods Under Review.
(5) Computed based on average of opening and closing trade receivables (excluding retention sum) as at the respective financial year end divided by total revenue for the respective financial year end and multiplied by 365 days for each financial year.
(6) Computed based on average of opening and closing trade payables as at the respective financial year end divided by total cost of sales for the respective financial year end and multiplied by 365 days for each financial year.
(7) Computed based on current assets over current liabilities as at the respective financial year end.
(8) Computed based on the total borrowings over total equity as at the respective financial year end.

* Please read this section in conjunction with Cheeding Holdings Berhad's Prospectus dated 12 September 2025.