Ratio Analysis | VELESTO ENERGY BERHAD

Financial Year Ended 31 December	2026	2025	2024	2023	2022
	6months (Unaudited)	12 months (Audited)	12 months (Audited)	12 months (Audited)	12 months (Audited)
KEY FINANCIALS
Statement of Comprehensive Income (RM'000)
Revenue	337,382	892,970	1,360,432	1,213,822	580,853
Earnings Before Interest, Tax, Depreciation & Amortisation [EBITDA]	135,235	453,135	549,240	369,426	118,354
Profit/(Loss) Before Taxation [PBT/(LBT)]	38,467	235,713	267,028	121,228	(81,770)
Profit/(Loss) After Taxation [PAT/(LAT)]	28,384	202,176	207,706	99,525	(100,402)
Profit/(Loss) Attributable to Equity Holders of the Company	28,384	202,176	207,706	99,525	(100,402)

Statement of Financial Position (RM'000)
Share Capital	663,593	644,826	1,844,826	1,844,817	1,844,817
Total Assets	2,816,088	2,833,124	3,071,309	3,107,645	3,089,362
Shareholders' Funds	2,249,352	2,392,689	2,571,203	2,475,408	2,281,665
Deposits, Cash and Bank Balances	265,825	261,419	247,522	132,215	120,028

Statement of Cash Flow (RM'000)
Net Operating Cash Flow	18,826	394,993	635,591	376,186	(26,445)
Cash and Cash Equivalents	225,466	221,768	247,522	119,809	113,323

KEY RATIOS
Per Share Data
Basic Earnings/(Loss) Per Share (sen)	0.34	2.46	2.53	1.21	(1.22)
Net Assets Per Share (sen)	27.32	29.12	31.30	30.13	27.77

Profitability (%)
EBITDA Margin	40.08	50.74	40.37	30.43	20.99
PAT/(LAT) Margin	8.41	22.64	15.27	8.20	(17.29)

Gearing (times)
Gross Debt-to-Equity Ratio	0.16	0.05	0.07	0.14	0.21
Net Debt-To-Equity Ratio	0.04	(0.06)	(0.03)	0.09	0.16

Shareholders' Returns (%)
Return on Total Assets	1.37	8.32	8.69	3.90	(2.65)

Valuation (RM'000)
Market Capitalisation	2,231,257	2,259,296	1,273,421	1,889,588	1,232,340