Financial Year Ended 31 December 2023 2022 2021 2020 2019
No. of Months 12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
12 months
Audited
 
Key Financials          
Revenue (RM'000) 41,491 38,717 29,483 19,638 18,891
Gross Profit (GP) (RM'000) 31,006 30,948 23,579 14,845 14,061
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) 17,402 18,950 14,490 7,968 6,846
Profit Before Taxation (PBT) (RM'000) 17,273 18,211 13,547 6,890 5,515
Profit After Taxation (PAT) (RM'000) 12,983 13,841 10,030 5,716 4,183
PAT Attributable to Owners of The Company (RM'000) 12,983 13,841 10,030 5,716 4,183
Total Assets (RM'000) 71,103 37,302 40,518 25,726 16,658
Total Equity (RM'000) 53,814 21,663 8,008 16,039 10,325
Cash and Short-Term Deposits (RM'000) 31,409 22,609 24,846 15,623 10,751
Net Operating Cash Flows (RM'000) 14,505 17,030 12,904 8,782 4,806
 
Key Ratios          
GP Margin (1) (%) 74.73 79.93 79.97 75.59 74.43
PBT Margin (2) (%) 41.63 47.04 45.95 35.09 29.19
PAT Margin (3) (%) 31.29 35.75 34.02 29.11 22.14
Basic/Diluted Earnings Per Share (EPS) (4) (sen) 2.51 2.51 1.82 1.04 0.76
Trade Receivables Turnover (5) (days) 14 17 39 39 21
Trade Payables Turnover (6) (days) N/A N/A N/A N/A N/A
Current Ratio (7) (times) 3.07 2.09 1.04 2.36 2.48
Gearing Ratio (8) (times) - 0.23 0.68 ^ 0.02

Notes:

^ Less than 0.01 times.
(1) GP margin is calculated based on GP over revenue.
(2) PBT margin is calculated based on PBT over revenue.
(3) PAT margin is calculated based on PAT over revenue.
(4) Basic and diluted EPS of the Group is calculated based on PAT attributable to owners of the Company over the enlarged issued Shares of 550,500,000 Shares upon Listing. There are no potential dilutive securities in issue during the respective Financial Years Under Review.
(5) Computed based on the average trade receivables and net of allowances for impairment loss as at year-end over revenue for the year, multiplied by 365 days for each financial year.
(6) Computed based on the average trade payables divided by the cost of sales (including purchase costs and outsourcing fees) for the financial year multiplied by 365 days for each financial year. Not applicable for FYE 2019, FYE 2020, FYE 2021 and FYE 2022 as there were no outstanding balances for trade payables as at the end of each financial year.
(7) Computed based on current assets over current liabilities as at the end of each financial year.
(8) Computed based on total interest-bearing borrowings (excluding lease liabilities for right-of-use assets) over total equity as at the end of each financial year.

* Please read this section in conjunction with Autocount Dotcom Berhad's Prospectus dated 14 April 2023.