Income Statement Classic Scenic

Stocks

7202

MYL7202OO004

Forest & Wood Products

Delayed BURSA MALAYSIA 06:10:27 09/10/2026 +03			5-day change	1st Jan Change
0.4000 ^MYR	-3.61%		0.00%	-13.98%

08-27	Hextar Retail Berhad Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
08-10	Dato' Ong Choo Meng proposed to acquire remaining 69.4% stake in Hextar Retail Berhad for approximately MYR 140 million.	CI

00ba019d2849df9d03f8ab1ca48ad8e.frP-a4o1AZWkicBi4mFLx661wty6rFOS-12tfm_Ydfk.D9KkWLl_Ut_p_KoT2hYSqv_ejO3Z2ADivWXINymiArcZwLBYs3Zk_9LApw

Published financial data: CLASSIC SCENIC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Revenues	48.76M	78.84M	44.48M	57.69M	79.71M
Total Revenues	48.76M	78.84M	44.48M	57.69M	79.71M
Cost of Goods Sold, Total	31.96M	46.84M	33.71M	38.13M	45.08M
Gross Profit	16.8M	32M	10.77M	19.56M	34.62M
Selling General & Admin Expenses, Total	5.86M	6.4M	6.19M	12.05M	30.53M
Provision for Bad Debts	-16.11K	-	-	-	-
Other Operating Expenses	2.52M	2.92M	3.17M	4.5M	7.4M
Other Operating Expenses, Total	8.36M	9.32M	9.36M	16.55M	37.93M
Operating Income	8.44M	22.68M	1.4M	3.01M	-3.31M
Interest Expense, Total	-	-	-8.24K	-380K	-1.63M
Interest And Investment Income	2.55K	191K	534K	1.26M	1.24M
Net Interest Expenses	2.55K	191K	525K	885K	-384K
Income (Loss) On Equity Invest.	-	-	-	-1.69M	-
Other Non Operating Income (Expenses)	274K	-	-	-	-
EBT, Excl. Unusual Items	8.72M	22.88M	1.93M	2.2M	-3.7M
Gain (Loss) On Sale Of Assets	-140K	-135K	68.93K	-	-
EBT, Incl. Unusual Items	8.58M	22.74M	2M	2.2M	-3.7M
Income Tax Expense	2.17M	3.75M	878K	1.15M	2.09M
Earnings From Continuing Operations	6.41M	18.99M	1.12M	1.05M	-5.78M
Net Income to Company	6.41M	18.99M	1.12M	1.05M	-5.78M
Minority Interest	-	-	43.65K	510K	1.26M
Net Income - (IS)	6.41M	18.99M	1.16M	1.56M	-4.53M
Net Income to Common Incl Extra Items	6.41M	18.99M	1.16M	1.56M	-4.53M
Net Income to Common Excl. Extra Items	6.41M	18.99M	1.16M	1.56M	-4.53M
Per Share Items
Net EPS - Basic	0.02	0.05	0	0	-0.01
Basic EPS - Continuing Operations	0.02	0.05	0	0	-0.01
Basic Weighted Average Shares Outstanding	362M	363M	377M	438M	494M
Net EPS - Diluted	0.02	0.05	0	0	-0.01
Diluted EPS - Continuing Operations	0.02	0.05	0	0	-0.01
Diluted Weighted Average Shares Outstanding	372M	419M	414M	470M	494M
Normalized Basic EPS	0.02	0.04	0	0	-0
Normalized Diluted EPS	0.01	0.03	0	0	-0
Dividend Per Share	-	-	0.06	-	-
Payout Ratio	56.41	-	1.19K	-	-
Supplemental Items
EBITDA	10.21M	25.2M	4.38M	6.93M	3.07M
EBITA	8.44M	22.68M	1.4M	3.12M	-3.04M
EBIT	8.44M	22.68M	1.4M	3.01M	-3.31M
EBITDAR	10.59M	25.59M	4.47M	6.94M	3.72M
Effective Tax Rate - (Ratio)	25.3	16.48	43.96	52.34	-56.56
Current Domestic Taxes	2.12M	2.61M	1.07M	-	-
Total Current Taxes	2.12M	2.61M	1.07M	1.41M	1.77M
Total Deferred Taxes	48.86K	1.14M	-191K	-260K	323K
Normalized Net Income	5.45M	14.3M	1.25M	1.89M	-1.05M
Interest on Long-Term Debt	-	-	-	307K	1.4M
Supplemental Operating Expense Items
Selling and Marketing Expenses	1.47M	1.48M	735K	1.55M	3.03M
General and Administrative Expenses	4.39M	4.92M	5.45M	10.5M	27.5M
Net Rental Expense, Total	376K	384K	93.26K	13K	648K
Imputed Operating Lease Interest Expense	-	-	-	5.77K	184K
Imputed Operating Lease Depreciation	-	-	-	7.23K	464K

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Assets
Cash And Equivalents	16.55M	24.13M	21.8M	55.69M	27.13M
Short Term Investments	-	-	-	6.2M	725K
Trading Asset Securities, Total	39.16K	207K	121K	7K	-
Total Cash And Short Term Investments	16.59M	24.34M	21.92M	61.9M	27.86M
Accounts Receivable, Total	5.68M	4.93M	2.64M	3.91M	3.19M
Other Receivables	3.51M	1.19M	2.48M	8.4M	33.36M
Total Receivables	9.2M	6.12M	5.12M	12.3M	36.54M
Inventory	27.18M	29.51M	21.82M	15.1M	16.11M
Prepaid Expenses	-	-	-	1.14M	5.6M
Other Current Assets, Total	1.32M	758K	685K	12.35M	12.84M
Total Current Assets	54.29M	60.72M	49.55M	103M	98.96M
Gross Property Plant And Equipment	135M	155M	153M	179M	242M
Accumulated Depreciation	-39.43M	-41.09M	-43.21M	-47.39M	-57.8M
Net Property Plant And Equipment	95.21M	114M	110M	131M	184M
Goodwill	878K	1.18M	1.18M	1.18M	1.18M
Other Intangibles, Total	-	-	3.12M	538K	908K
Deferred Tax Assets Long-Term	-	-	-	426K	-
Total Assets	150M	176M	164M	236M	285M
Liabilities
Accounts Payable, Total	1.03M	1.24M	670K	1.42M	2.22M
Accrued Expenses, Total	-	-	-	-	341K
Short-term Borrowings	-	-	-	-	29.54M
Current Portion of Leases	-	-	128K	2.34M	8.25M
Current Income Taxes Payable	71.18K	118K	117K	278K	605K
Unearned Revenue Current, Total	1.98M	491K	142K	458K	480K
Other Current Liabilities	2.08M	4.44M	3.2M	3.72M	8.24M
Total Current Liabilities	5.16M	6.29M	4.25M	8.22M	49.68M
Long-Term Leases	-	-	63.66K	11.16M	40.67M
Deferred Tax Liability Non Current	7.32M	8.46M	8.27M	8.44M	8.33M
Total Liabilities	12.48M	14.75M	12.59M	27.81M	98.68M
Common Stock, Total	60.7M	64.63M	67.96M	123M	125M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	38.5M	57.49M	44.79M	46.62M	42.2M
Treasury Stock	-	-	-	-	-17.53M
Comprehensive Income and Other	38.71M	38.71M	38.71M	38.71M	38.71M
Total Common Equity	138M	161M	151M	209M	188M
Minority Interest	-	-	-48.37K	-402K	-1.7M
Total Equity	138M	161M	151M	208M	186M
Total Liabilities And Equity	150M	176M	164M	236M	285M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	362M	373M	379M	493M	463M
ECS Total Common Shares Outstanding	362M	371M	379M	493M	460M
Book Value / Share	0.38	0.43	0.4	0.42	0.41
Tangible Book Value	137M	160M	147M	207M	186M
Tangible Book Value Per Share	0.38	0.43	0.39	0.42	0.4
Total Debt	0	0	192K	13.5M	78.46M
Net Debt	-16.59M	-24.34M	-21.73M	-48.4M	50.61M
Debt Equivalent Oper. Leases	3.01M	3.07M	746K	104K	5.18M
Minority Interest, Total (Incl. Fin. Div)	-	-	-48.37K	-402K	-1.7M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	18.57M	21.9M	17.44M	11.76M	12.09M
Inventories - Work In Process, Total	4.95M	4.34M	3.16M	2.42M	2.38M
Inventories - Finished Goods, Total	3.65M	3.27M	1.22M	923K	1.64M
Land - (BS)	67.84M	67.84M	71.01M	67.84M	67.84M
Buildings, Total	25.5M	35.35M	35.35M	35.35M	35.35M
Machinery, Total	35.23M	37.59M	38.9M	49.17M	56.48M
Full Time Employees	343	391	317	307	454
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Net Income	6.41M	18.99M	1.16M	1.56M	-4.53M
Depreciation & Amortization - CF	1.77M	2.59M	3.05M	5.08M	11.13M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	112K	266K
Depreciation & Amortization, Total	1.77M	2.59M	3.05M	5.19M	11.4M
(Gain) Loss From Sale Of Asset	140K	135K	-68.93K	-226K	-46K
(Gain) Loss on Sale of Investments - (CF)	-16.11K	-	-	-	-
Asset Writedown & Restructuring Costs	311K	24.95K	1.02K	5K	306K
(Income) Loss On Equity Investments - (CF)	-	-	-	1.69M	-
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	-399K	720K	-643K	-818K	1.12M
Change In Accounts Receivable	-5.58M	-	1.77M	-5.48M	-29.38M
Change In Inventories	-4.21M	-2.33M	7.46M	6.52M	-1.01M
Change In Accounts Payable	-332K	1.48M	-893K	2.08M	5.67M
Change in Unearned Revenues	1.73M	-1.48M	-350K	316K	22K
Change in Other Net Operating Assets	-	1.77M	-	-	-
Cash from Operations	-177K	21.89M	11.49M	10.86M	-16.44M
Capital Expenditure	-5.98M	-18.07M	-3.43M	-10.42M	-23.67M
Sale of Property, Plant, and Equipment	502K	121K	236K	317K	62K
Cash Acquisitions	-	-297K	-	-	-560K
Divestitures	-	-	-	-371K	-
Sale (Purchase) of Intangible assets	-	-	-	-640K	-636K
Investment in Marketable and Equity Securities, Total	-	-	-	-20.24M	5.48M
Cash from Investing	-5.48M	-18.25M	-3.2M	-31.35M	-19.33M
Short Term Debt Issued, Total	-	-	-	-	29.32M
Total Debt Issued	-	-	-	-	29.32M
Long-Term Debt Repaid, Total	-	-	-70.33K	-1.06M	-4.18M
Total Debt Repaid	-	-	-70.33K	-1.06M	-4.18M
Issuance of Common Stock	7.62K	3.93M	3.33M	55.49M	1.25M
Repurchase of Common Stock	-	-	-	-	-17.53M
Common Dividends Paid	-3.61M	-	-13.87M	-	-
Common & Preferred Stock Dividends Paid	-3.61M	-	-13.87M	-	-
Other Financing Activities, Total	-	-	-8.24K	-85K	-1.33M
Cash from Financing	-3.61M	3.93M	-10.62M	54.35M	7.53M
Foreign Exchange Rate Adjustments	-	-	-	42K	-322K
Net Change in Cash	-9.26M	7.58M	-2.33M	33.89M	-28.56M
Supplemental Items
Cash Interest Paid	-	-	8.24K	380K	1.4M
Cash Income Tax Paid (Refund)	2.62M	2.86M	1.72M	1.35M	1.44M
Levered Free Cash Flow	-11.17M	1.14M	7.08M	-15.73M	-40.19M
Unlevered Free Cash Flow	-11.17M	1.14M	7.08M	-15.49M	-39.17M
Change In Net Working Capital	12.24M	-2.44M	-6.59M	11.51M	24.2M
Net Debt Issued / Repaid	-	-	-70.33K	-1.06M	25.14M

Fiscal Period: December	2021 (MYR)	2022 (MYR)	2023 (MYR)	2024 (MYR)	2025 (MYR)
Profitability
Return on Assets	4.16	8.7	0.52	0.94	-0.79
Return on Total Capital	4.57	9.49	0.56	1.01	-0.85
Return On Equity %	5.56	12.72	0.72	0.58	-2.93
Return on Common Equity	5.56	12.72	0.74	0.87	-2.28
Margin Analysis
Gross Profit Margin %	34.46	40.59	24.2	33.91	43.44
SG&A Margin	12.02	8.12	13.91	20.89	38.31
EBITDA Margin %	20.94	31.97	9.84	12.01	3.85
EBITA Margin %	17.31	28.77	3.16	5.42	-3.82
EBIT Margin %	17.31	28.77	3.16	5.22	-4.15
Income From Continuing Operations Margin %	13.14	24.09	2.52	1.82	-7.26
Net Income Margin %	13.14	24.09	2.62	2.71	-5.68
Net Avail. For Common Margin %	13.14	24.09	2.62	2.71	-5.68
Normalized Net Income Margin	11.18	18.13	2.81	3.27	-1.32
Levered Free Cash Flow Margin	-22.91	1.44	15.91	-27.26	-50.43
Unlevered Free Cash Flow Margin	-22.91	1.44	15.92	-26.85	-49.15
Asset Turnover
Asset Turnover	0.38	0.48	0.26	0.29	0.31
Fixed Assets Turnover	0.68	0.75	0.4	0.47	0.51
Receivables Turnover (Average Receivables)	10.22	14.86	11.74	17.61	22.47
Inventory Turnover (Average Inventory)	1.27	1.65	1.31	2.07	2.89
Short Term Liquidity
Current Ratio	10.53	9.65	11.65	12.51	1.99
Quick Ratio	5	4.84	6.36	9.03	1.3
Operating Cash Flow to Current Liabilities	-0.03	3.48	2.7	1.32	-0.33
Days Sales Outstanding (Average Receivables)	35.73	24.57	31.08	20.79	16.25
Days Outstanding Inventory (Average Inventory)	286.39	220.85	277.88	177.2	126.33
Average Days Payable Outstanding	10.83	8.41	13.38	12.16	14.4
Cash Conversion Cycle (Average Days)	311.28	237.01	295.58	185.83	128.18
Long Term Solvency
Total Debt/Equity	-	-	0.13	6.48	42.1
Total Debt / Total Capital	-	-	0.13	6.08	29.63
LT Debt/Equity	-	-	0.04	5.36	21.82
Long-Term Debt / Total Capital	-	-	0.04	5.03	15.36
Total Liabilities / Total Assets	8.3	8.4	7.67	11.78	34.62
EBIT / Interest Expense	-	-	170.38	7.93	-2.03
EBITDA / Interest Expense	-	-	540.63	21.6	4.96
(EBITDA - Capex) / Interest Expense	-	-	123.55	-5.81	-9.57
Total Debt / EBITDA	-	-	0.04	1.64	9.7
Net Debt / EBITDA	-1.62	-0.96	-4.88	-5.9	6.26
Total Debt / (EBITDA - Capex)	-	-	0.19	-6.11	-5.04
Net Debt / (EBITDA - Capex)	-3.92	-3.38	-21.35	21.91	-3.25
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	5.38	61.7	-43.59	29.72	38.15
Gross Profit, 1 Yr. Growth %	9.76	90.44	-66.36	81.74	76.96
EBITDA, 1 Yr. Growth %	-1.15	146.81	-82.68	55.8	-55.67
EBITA, 1 Yr. Growth %	-0.37	168.71	-93.81	112.44	-197.44
EBIT, 1 Yr. Growth %	-0.37	168.71	-93.81	104.83	-209.89
Earnings From Cont. Operations, 1 Yr. Growth %	0.55	196.41	-94.11	-6.08	-650.43
Net Income, 1 Yr. Growth %	0.55	196.41	-93.88	34.22	-389.94
Normalized Net Income, 1 Yr. Growth %	0.87	162.39	-91.26	46.13	-155.63
Diluted EPS Before Extra, 1 Yr. Growth %	-1.7	161.85	-94.12	17.86	-377.9
Accounts Receivable, 1 Yr. Growth %	47.18	-13.25	-46.38	47.88	-18.52
Inventory, 1 Yr. Growth %	18.31	8.58	-26.05	-30.8	6.67
Net Property, Plant and Equip., 1 Yr. Growth %	95.76	19.4	-3.11	15.88	40.21
Total Assets, 1 Yr. Growth %	45.39	16.76	-6.6	44.02	20.69
Tangible Book Value, 1 Yr. Growth %	49.1	16.51	-7.82	37.79	-10.17
Common Equity, 1 Yr. Growth %	48.63	16.62	-5.83	37.85	-9.91
Cash From Operations, 1 Yr. Growth %	-101.2	-12.5K	-47.53	-5.5	-251.45
Capital Expenditures, 1 Yr. Growth %	816.35	202.22	-80.99	203.23	127.24
Levered Free Cash Flow, 1 Yr. Growth %	-167.81	-110.19	521.74	-320.97	155.57
Unlevered Free Cash Flow, 1 Yr. Growth %	-167.81	-110.19	522.2	-317.48	152.92
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-6.75	30.54	-4.49	-14.46	33.87
Gross Profit, 2 Yr. CAGR %	4.28	44.58	-19.96	-21.81	79.33
EBITDA, 2 Yr. CAGR %	0.79	56.19	-34.52	-47.65	-16.89
EBITA, 2 Yr. CAGR %	2.3	63.62	-59.23	-62.88	43.88
EBIT, 2 Yr. CAGR %	2.3	63.62	-59.23	-63.56	50.03
Earnings From Cont. Operations, 2 Yr. CAGR %	1.22	72.64	-58.2	-76.48	127.37
Net Income, 2 Yr. CAGR %	1.22	72.64	-57.4	-71.33	97.27
Normalized Net Income, 2 Yr. CAGR %	2.29	62.68	-52.12	-63.66	-9.84
Diluted EPS Before Extra, 2 Yr. CAGR %	0	60.44	-59.78	-73.67	80.98
Accounts Receivable, 2 Yr. CAGR %	2.22	12.99	-31.8	-10.95	9.77
Inventory, 2 Yr. CAGR %	3.3	13.34	-10.39	-28.46	-14.08
Net Property, Plant and Equip., 2 Yr. CAGR %	37.88	52.88	7.56	7.45	27.47
Total Assets, 2 Yr. CAGR %	23.89	30.29	4.43	15.98	31.84
Tangible Book Value, 2 Yr. CAGR %	22.34	31.8	3.63	13.88	11.25
Common Equity, 2 Yr. CAGR %	22.14	31.66	4.8	13.94	11.44
Cash From Operations, 2 Yr. CAGR %	-86.16	22.16	706.56	-29.58	19.63
Capital Expenditures, 2 Yr. CAGR %	85.62	426.26	-24.21	-24.08	162.5
Levered Free Cash Flow, 2 Yr. CAGR %	31.23	-73.72	-20.42	271.73	137.65
Unlevered Free Cash Flow, 2 Yr. CAGR %	31.23	-73.72	-20.39	268.91	134.53
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-8.13	12.03	-1.31	5.77	0.36
Gross Profit, 3 Yr. CAGR %	1.1	27.46	-11.07	5.2	2.66
EBITDA, 3 Yr. CAGR %	-0.88	35.85	-24.89	-12.13	-50.47
EBITA, 3 Yr. CAGR %	0.07	41.15	-45.08	-28.2	-48.8
EBIT, 3 Yr. CAGR %	0.07	41.15	-45.08	-29.07	-47.35
Earnings From Cont. Operations, 3 Yr. CAGR %	-3.96	44.82	-43.99	-45.26	-32.72
Net Income, 3 Yr. CAGR %	-3.96	44.82	-43.28	-37.55	-38
Normalized Net Income, 3 Yr. CAGR %	-0.15	40.02	-38.62	-29.76	-58.12
Diluted EPS Before Extra, 3 Yr. CAGR %	-4.73	37.83	-45.82	-42.44	-42.25
Accounts Receivable, 3 Yr. CAGR %	-4.18	-3.22	-11.86	-11.72	-13.55
Inventory, 3 Yr. CAGR %	3.69	5.03	-1.7	-17.79	-18.27
Net Property, Plant and Equip., 3 Yr. CAGR %	23.58	31.42	31.32	11.29	17.42
Total Assets, 3 Yr. CAGR %	14.24	21.46	16.61	16.24	17.53
Tangible Book Value, 3 Yr. CAGR %	13.49	20.36	16.99	14.75	5.22
Common Equity, 3 Yr. CAGR %	13.38	20.28	17.74	14.83	5.36
Cash From Operations, 3 Yr. CAGR %	-75.61	33.4	-7.83	294.67	-9.1
Capital Expenditures, 3 Yr. CAGR %	25.11	118.37	73.96	20.32	9.41
Levered Free Cash Flow, 3 Yr. CAGR %	21.4	-44.02	-24.55	12.07	228.09
Unlevered Free Cash Flow, 3 Yr. CAGR %	21.4	-44.02	-24.53	11.5	225.29
Dividend Per Share, 3 Yr. CAGR %	-	-	76.52	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-3.2	6.57	-6.69	0.57	11.49
Gross Profit, 5 Yr. CAGR %	-7.35	7.76	-7.92	4.83	17.73
EBITDA, 5 Yr. CAGR %	-11.36	7.8	-16.03	-7.18	-21.54
EBITA, 5 Yr. CAGR %	-13.05	7.73	-30.12	-17.27	-18.51
EBIT, 5 Yr. CAGR %	-13.05	7.73	-30.12	-17.88	-17.13
Earnings From Cont. Operations, 5 Yr. CAGR %	-13.57	9.1	-31.14	-30	-1.92
Net Income, 5 Yr. CAGR %	-13.57	9.1	-30.62	-24.24	-6.62
Normalized Net Income, 5 Yr. CAGR %	-13.05	7.18	-25.58	-18.36	-27.93
Diluted EPS Before Extra, 5 Yr. CAGR %	-13.99	5.91	-32.52	-28.21	-12.23
Accounts Receivable, 5 Yr. CAGR %	1.87	-6.1	-16.36	-6.39	-3.78
Inventory, 5 Yr. CAGR %	2.24	1.96	-2.19	-9.93	-6.85
Net Property, Plant and Equip., 5 Yr. CAGR %	14.9	17.7	16.9	21.25	30.49
Total Assets, 5 Yr. CAGR %	7.59	11.39	10.21	19.24	22.48
Tangible Book Value, 5 Yr. CAGR %	7.54	10.82	9.44	17.73	15.14
Common Equity, 5 Yr. CAGR %	7.48	10.78	9.87	17.7	15.18
Cash From Operations, 5 Yr. CAGR %	-60.65	26.58	-1.16	3.32	2.31
Capital Expenditures, 5 Yr. CAGR %	26.11	32.08	2.38	43.11	105.08
Levered Free Cash Flow, 5 Yr. CAGR %	-5.34	69.6	2.53	19.37	19.53
Unlevered Free Cash Flow, 5 Yr. CAGR %	-5.34	69.6	2.55	19.01	18.91
Dividend Per Share, 5 Yr. CAGR %	-	-	22.42	-	-