← ARB IOT Group Ltd
| Annual Trend | FY 2020 | FY 2021 | FY 2022 | FY 2023 | FY 2024 | FY 2025 | FY 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities: | |||||||||
| Profit or Loss | — | — | — | $5.9m | ($11.6m) | ($16.9m) | — | — | |
| Amortization of intangible assets | — | — | $15.4m | $22.4m | $27.9m | $18.9m | — | — | |
| Adjustments For Deferred Tax Of Prior Periods | — | — | — | $235k | ($3.5m) | ($1.1m) | — | — | |
| Deferred taxes | ($3.2m) | ($3.8m) | ($3.0m) | ($6.8m) | ($256k) | $1.5m | ($1.5m) | — | |
| Share-based compensation | $2.9m | $5.6m | $3.3m | $6.7m | $4.9m | $4.0m | $5.5m | — | |
| Share-based compensation granted on business acquisition | $0 | ($1.3m) | $0 | — | — | — | — | — | |
| Impairment loss on intangible assets | — | — | — | $0 | $0 | $8.0m | — | — | |
| Impairment of goodwill and intangibles | — | — | — | — | $0 | $5.1m | $41.1m | — | |
| Operating profit/(loss) before changes in working capital | $48.4m |
$8.9m
-81.51%
|
$104.4m
+1068.06%
|
$59.5m
-43.01%
|
($10.5m)
-117.63%
|
$1.2m
+111.16%
|
— | — | |
| Trade receivables, net | — | $19.8m | ($70.3m) | ($4.4m) | $76.2m | ($13.9m) | — | $9.8m | |
| Other receivables, deposit and prepayments, net | — | ($1.3m) | $3.7m | ($446k) | ($4.2m) | $5.3m | — | — | |
| Trade payables | — | ($24.8m) | ($1.8m) | $6.4m | ($6.2m) | $8.9m | — | — | |
| Other payables and accruals | — | $539k | ($6.5m) | ($7.3m) | ($109k) | ($716k) | — | — | |
| Other | $0 | ($138k) | ($533k) | $0 | ($290k) | $0 | — | — | |
| - property, plant and equipment | $0 | $218k | ($56.0m) | ($72.4m) | ($30.0m) | $16k | $515k | — | |
| Additions to property and equipment | ($4.5m) | ($2.1m) | ($1.7m) | ($1.7m) | ($746k) | ($1.2m) | ($1.4m) | — | |
| Adjustments For Gain Loss On Disposal Of Investments In Subsidiaries Joint Ventures And Associates | — | — | — | — | ($65k) | — | — | — | |
| Business acquisitions, net of cash acquired | ($15.2m) | $0 | ($15.7m) | ($14.4m) | $0 | ($6.4m) | ($10.9m) | — | |
| Business divestiture, cash disposed | — | — | — | — | — | $0 | ($951k) | — | |
| Net cash generated from/(used in) investing activities | ($18.2m) | ($25.0m) | ($136.6m) | ($97.1m) | ($28.9m) | $1.1m | ($13.6m) | — | |
| Realized foreign exchange (gain) loss on repayment of long-term debt | $81k | ($879k) | ($250k) | $861k | ($26k) | $580k | ($604k) | — | |
| Repayment of other long-term debt | — | — | — | — | — | ($450k) | ($350k) | — | |
| Net cash (used in)/generated from financing activities | $4.9m |
$23.4m
+372.91%
|
$126.9m
+443.06%
|
$44.8m
-64.68%
|
($49.5m)
-210.48%
|
($132k)
+99.73%
|
($14.7m)
-11066.67%
|
— | |
| Net increase/(decrease) in cash and cash equivalents | — | — | $20.1m | $2.2m | ($21.7m) | $1.7m | — | — | |
| Cash and cash equivalents at beginning of the year | $12.8m | $8.1m | $28.2m | $31.5m | $10.0m | $32.6m | $12.8m | — | |
| Cash, beginning of year | ($4.0m) | ($1.9m) | $10.8m | $4.9m | ($13.7m) | $7.1m | ($3.1m) | — | |
| Restricted cash | $47k | ($1.0m) | ($21k) | $3.3m | $0 | — | — | — | |
| Effect of exchange rate changes | $579k | ($308k) | ($6) | $1.1m | $278k | ($2.4m) | ($596k) | ($2.0m) | |
| Additional Supplementary Disclosures | |||||||||
| Additional Supplementary Disclosures | |||||||||
| Additional Financial Items | |||||||||
| Adjustments For Current Tax Of Prior Period | — | — | — | — | $33k | $16k | — | — | |
| Adjustments For Decrease Increase In Trade Account Receivable | — | — | — | ($937k) | $16.1m | ($3.3m) | — | — | |
| Adjustments For Increase Decrease In Trade Account Payable | — | — | — | $1.4m | ($1.3m) | $2.1m | — | — | |
| Adjustments For Unrealised Foreign Exchange Losses Gains | — | — | — | $41 | $466 | ($20k) | — | — | |
| Goodwill | — | — | — | $48k | — | — | — | $22.0m | |
| Interest Received Classified As Operating Activities | — | — | — | $166k | $341k | — | — | — | |
| Payments Of Lease Liabilities Classified As Financing Activities | — | — | — | $28k | $28k | $31k | — | — | |
| Proceeds From Issuing Shares | — | — | — | $5.0m | — | — | — | — | |
| (Loss)/profit before tax | — | $20.4m | $88.3m | $21.9m | ($65.5m) | ($72.1m) | — | — | |
| - right-of-use assets | $14.6m | $15.5m | $117k | $127k | $125k | $125k | $22.1m | — | |
| Interest expense of lease liabilities | — | — | $6k | $4k | $10k | $4k | — | — | |
| Interest income | — | ($52k) | ($229k) | ($777k) | ($1.6m) | ($957k) | — | — | |
| Loss/(gain) on disposal of subsidiaries | — | ($12.9m) | ($95k) | ($6k) | $306k | — | — | — | |
| Unrealised exchange (gain)/loss | $273k | $1.3m | $299k | $186 | $2k | ($85k) | $1.0m | — | |
| Net cash generated from operations | — | — | — | $53.8m | $55.2m | $837k | $36.8m | — | |
| Income tax paid | $420k | ($41k) | ($13k) | ($144k) | ($155k) | ($51k) | ($72k) | — | |
| Acquisition of subsidiaries, net of cash acquired | — | ($18.3m) | ($7.9m) | $1k | ($49k) | $106k | — | — | |
| Interest received | — | $52k | $229k | $777k | $1.6m | $957k | — | $957k | |
| Proceed from disposal of subsidiaries, net of cash proceeds | — | — | — | ($3k) | ($214k) | — | — | — | |
| (Repayment to)/advance from related companies | — | — | — | $27.8m | ($27.9m) | — | — | — | |
| (Repayment of)/proceed from non-convertible redeemable preference shares contributed by non-controlling interests of subsidiaries | — | — | — | $1k | ($1k) | — | — | — | |
| Payment of lease liabilities | ($1.8m) | ($1.4m) | ($121k) | ($132k) | ($132k) | ($132k) | ($3.8m) | — | |
| Repayment to holding company | — | — | ($364k) | ($6.1m) | ($21.5m) | — | — | — | |
| Issuance of share capital | — | — | $4k | $23.3m | — | — | — | — | |
| Net (loss) earnings | ($39.7m) | ($17.3m) | ($15.5m) | ($30.1m) | ($16.7m) | $1.3m | ($38.8m) | — | |
| Change in fair value of contingent consideration | — | — | $0 | $9.2m | ($3.8m) | ($5.6m) | ($2.1m) | — | |
| Net financial expenses | $231k | $242k | $4.6m | $9.3m | $11.9m | $8.9m | $9.5m | — | |
| Cash settlement of RSUs, DSUs and PSUs | — | — | — | $0 | ($371k) | ($264k) | $0 | — | |
| Changes in non-cash working capital items | $5.7m | ($86k) | ($1.1m) | $2.3m | ($10.2m) | $10.2m | ($11.0m) | — | |
| Additions to intangibles | ($49k) | ($166k) | ($1.4m) | ($849k) | ($41k) | ($239k) | ($316k) | — | |
| Advances on the Credit Facility, net of related transaction costs | $64.1m | $53.5m | $156.8m | $98.7m | $148.3m | $102.7m | $61.4m | — | |
| Repayment of the Credit Facility | ($54.4m) | ($49.9m) | ($146.5m) | ($97.5m) | ($159.1m) | ($110.3m) | ($50.8m) | — | |
| Repayment of secured loans | — | — | — | — | — | ($8.5m) | $0 | — | |
| Repayment of balances of purchase price payable | — | — | — | — | — | ($4.3m) | ($7.7m) | — | |
| Exercise of stock options | $165k | $300k | $299k | $346k | $6k | $0 | $100k | — | |
| Shares purchased for settlement of RSUs | — | $0 | $0 | ($29k) | $0 | ($148k) | ($205k) | — | |
| Shares purchased for cancellation | — | $0 | ($1.2m) | ($1.0m) | ($953k) | ($402k) | ($5.2m) | — | |
| Financial expenses paid | — | — | $3.5m | $8.1m | ($11.0m) | ($8.0m) | ($8.1m) | — | |
| Forgiveness of PPP loans | $0 | ($1.9m) | ($5.9m) | $0 | — | — | — | — | |
| Loss on disposal of intangibles | $28.0m | $0 | $262k | $0 | — | — | — | — | |
| Right-of-use assets | $222k | $0 | ($132k) | $0 | $125k | $125k | $22.1m | — | |
| Lease incentives | $0 | $917k | $0 | — | — | — | — | — | |
| Interest accretion on balances of purchase payable | $318k | $835k | $823k | — | — | — | — | — | |
| Interest paid | $1.6m | $1.8m | $3.1m | — | — | — | — | — | |
| Gain on sale of subsidiary | ($681k) | $0 | — | — | — | — | — | — | |
| Short-term deposits | $1.3m | $0 | — | — | — | — | — | — | |
| Line of credit and demand loan drawn (repaid) | ($3.2m) | $0 | — | — | — | — | — | — |