ANNUAL REPORT 2025 19 Management Discussion and Analysis Shareholders’ Equity (RM million) FYE 2023 FYE 2024 FYE 2025 153.126 152.346 158.350 Total Loans & Borrowings (RM million) FYE 2023 FYE 2024 FYE 2025 8.626 7.437 18.065 Dividend Yield FYE 2023 FYE 2024 FYE 2025 3.95% 5.00% 5.17% Current Ratio FYE 2023 FYE 2024 FYE 2025 5.01 4.06 3.20 The Group recorded an earnings per share ("EPS") of 2.57 sen for the FYE 31 August 2025 as compared to an EPS of 0.51 sen for the FYE 31 August 2024 resulting from the higher profit achieved during the financial year. The Group's debt-to-equity ratio was 0.11 times as of 31 August 2025 visà-vis 0.05 times as of 31 August 2024. The increase in the Group's debt-to-equity ratio was mainly due to higher loan and borrowings, which increased from RM7.437 million to RM18.065 million as of 31 August 2024 and 31 August 2025 respectively. However, the Group is in net cash position for the current and preceding financial years as it has cash and cash equivalents of RM27.672 million and RM10.980 million as of 31 August 2025 and 31 August 2024 respectively. Current ratio has decreased to 3.20 times as of FYE 31 August 2025 as compared to the previous financial year at 4.06 times as of 31 August 2024, resulting from the increase in trade payables to purchase raw materials to meet our customers’ demands and the increase in accrued royalty and sales commission. Dividend The Board of Directors declared and approved the payment of an interim single-tier dividend of RM0.005 per ordinary share on 29 April 2025 and a second interim single-tier dividend of RM0.0025 per ordinary share on 28 October 2025 in respect of the financial year ended 31 August 2025.
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