Financial Year Ended 31 December	2025	2024	2023	2022	2021
No. of Months	12	12	12	12	12
	Audited	Audited	Audited	Audited	Audited
	RM'000	RM'000	RM'000	RM'000	RM'000
Revenue	46,315	49,572	56,232	45,324	54,782
Cost of sales	(37,564)	(35,855)	(42,788)	(36,908)	(41,797)
Gross Profit	8,751	13,717	13,445	8,416	12,985
Other income	547	1,095	350	741	1,015
Selling and distribution expenses	(3,250)	(1,453)	(1,334)	(1,320)	(1,733)
Administrative expenses	(4,948)	(5,383)	(4,101)	(4,390)	(4,448)
Other expenses	(715)	(640)	(296)	(106)	(261)
Finance income	-	-	-	-	-
Finance costs	(700)	(617)	(604)	(473)	(278)
(Loss)/Profit Before Taxation	(316)	6,719	7,460	2,869	7,281
Tax (expense)/credit	(474)	2,521	(1,971)	(699)	(1,515)
(Loss)/Profit After Taxation	(789)	9,240	5,488	2,170	5,766
Other Comprehensive Income:
Revaluation of land and buildings	-	-	956	362	-
Tax effect on items that will not be reclassified subsequently to profit or loss	-	-	-	-	-
Realisation of revaluation reserve upon depreciation of revalued assets	-	-	-	-	-
Transfer of revaluation reserve to retained earnings	-	-	-	-	-
Other comprehensive income	-	-	-	-	-
Total Comprehensive Income For The Financial Period / Year	(789)	9,240	6,444	2,532	5,766
Profit After Tax Attributable To:
Owners of the Company	(789)	9,240	5,488	2,170	5,766
Non-controlling interests	-	-	-	-	-
	(789)	9,240	5,488	2,170	5,766
Total Comprehensive Income Attributable To:
Owners of the Company	(789)	9,240	6,444	2,532	5,766
Non-controlling interests	-	-	-	-	-
	(789)	9,240	6,444	2,532	5,766
(Loss)/Earnings Per Share (sen)
Basic	0.19	2.22	1.32	0.52	1.39
Diluted	0.19	2.22	1.32	0.52	1.39

Notes:

(1) Calculated based on the PAT divided by the enlarged share capital of 415,691,400 Shares after the Group's IPO.

# Please read this section in conjunction with Spring Art Holdings Berhad's Prospectus dated 16 October 2019.