Jasa Kita Berhad

Revenue, profit before taxation and operating cash营业额、税前盈利与营运现金

Assets, equity and cash balances资产、权益与现金结余

20242024 年

In 2024, net cash from investing activities was RM3,815,682, including RM3,473,118 from withdrawal of fixed deposits and interest received of RM832,391, against RM199,044 for acquisition of property, plant and equipment and RM349,545 for acquisition of investment properties. The 2024 review stated that profit before tax rose to RM0.77 million from RM0.19 million, but the audited statements show a reversal of inventories written down of RM1,993,682 (2023: RM1,349,953); without this reversal, the group had a loss of RM1.22 million compared with a loss of RM1.16 million in 2023. The property list gave the net book value of the vacant leasehold land in Setapak as RM43,080,000, while the audited notes carried investment properties at RM5,797,816 before transfer to assets held for sale. The review stated that the company declared a special interim dividend of 1 sen per ordinary share amounting to RM4,930,000, whereas 1 sen on 449,550,000 shares is RM4,495,500; RM4,930,000 was the dividend received by the company from a subsidiary.2024 年，投资活动所得现金净额为 RM3,815,682，包括提取定期存款 RM3,473,118 与利息收入 RM832,391，而购买物业、厂房及设备支出为 RM199,044，购买投资产业支出为 RM349,545。2024 年管理层讨论与分析指出税前盈利由 RM0.19 million 增至 RM0.77 million，但经审计账目显示存货跌价拨备回拨达 RM1,993,682（2023 年：RM1,349,953）；若无此回拨，集团实际亏损 RM1.22 million，2023 年则亏损 RM1.16 million。产业清单列示文良港空置租赁土地账面净值为 RM43,080,000，而经审计附注在转入持作待售资产前将投资产业列为 RM5,797,816。讨论与分析称公司宣派每股 1 仙的特别中期股息计 RM4,930,000，而以 449,550,000 股计算 1 仙应为 RM4,495,500；RM4,930,000 实际是公司从子公司收到的股息。

Source: annual report 2024, pages 13, 14, 68, 88, 101, 104, 119.出处：2024 年年报第 13、14、68、88、101、104、119 页。

20252025 年

In 2025, proceeds from disposal of non-current asset held for sale were RM44,795,885 following the completion of the Setapak land disposal, and interest received was RM3,189,659. Dividends paid were RM20,229,750, including a special interim dividend of 1 sen per share (RM4,495,500) for the previous year paid on 17 May 2024, an interim dividend of 2.0 sen (RM8,991,000), and a second interim dividend of 1.5 sen (RM6,743,250). Real property gains tax paid was RM1,292,400. The 2025 directors' report stated that results were not substantially affected by any item of a material and unusual nature, while the audited statements included a gain on disposal of non-current asset held for sale of 38,998,069; the one-off land gain of RM39.0 million is 95.7% of profit before tax of RM40.7 million. The review stated that this segment registered profit before tax of RM39.9 million compared to a loss before tax of RM1.4 million in 2024; the segment note shows Others profit of 16,057,269, with RM23.83 million of the gain sitting in eliminations. The review also stated that selling prices had been adjusted in tandem with increases in costs, but gross margin fell from 28.5% (5.33/18.70) to 25.3% (5.62/22.23) with gross profit of 5,619,478 (2024: 5,330,039).2025 年，随着文良港土地脱售完成，脱售持作待售非流动资产所得款项为 RM44,795,885，利息收入为 RM3,189,659。已付股息为 RM20,229,750，包括 2024 年 5 月 17 日支付的上年度特别中期股息每股 1 仙（RM4,495,500）、中期股息每股 2.0 仙（RM8,991,000）以及第二次中期股息每股 1.5 仙（RM6,743,250）。已付产业盈利税为 RM1,292,400。2025 年董事报告称集团营运业绩未受重大且不寻常项目重大影响，但经审计财务报表包含脱售持作待售非流动资产收益 38,998,069；单笔土地收益 RM39.0 million 占税前盈利 RM40.7 million 的 95.7%。管理层讨论与分析称该部门取得税前盈利 RM39.9 million，2024 年为税前亏损 RM1.4 million；分部附注显示其他业务盈利为 16,057,269，其中 RM23.83 million 收益计入内部抵销。讨论与分析亦称售价随成本上升相应调整，但毛利率由 28.5%（5.33/18.70）降至 25.3%（5.62/22.23），毛利为 5,619,478（2024 年：5,330,039）。

Source: annual report 2025, pages 9, 10, 51, 54, 60, 63, 64, 98.出处：2025 年年报第 9、10、51、54、60、63、64、98 页。

20262026 年

In 2026, proceeds from disposal of property, plant and equipment were RM38,181,685, with a gain of RM31,403,448, and interest received was RM1,456,210. Operating cash flow became an outflow of RM6,375,733, with real property gains tax paid of RM1,347,038. Dividends paid were RM53,946,000 for a special interim dividend of 12 sen per share paid on 8 December 2025. A deposit of RM5,315,353 was paid relating to the acquisition of a company. The 2026 directors' report stated that results were not substantially affected by any item of a material and unusual nature, while the disposal gain of RM31,403,448 was 97% of profit before tax of RM32.35 million, leaving about RM0.95 million. The status of proceeds utilisation showed RM37.18 million utilised on acquisitions, but the statements showed no completed acquisition and only a deposit of RM5,315,353 (about RM5.32 million). The review stated that the group improved operational efficiency, but operating loss before changes in working capital widened from RM658,078 to RM784,052.2026 年，脱售物业、厂房及设备所得款项为 RM38,181,685，脱售收益为 RM31,403,448，利息收入为 RM1,456,210。营运现金流转为净流出 RM6,375,733，已付产业盈利税为 RM1,347,038。2025 年 12 月 8 日派发特别中期股息每股 12 仙，已付股息为 RM53,946,000。支付收购一家公司的定金 RM5,315,353。2026 年董事报告称业绩未受重大且不寻常项目重大影响，但脱售收益 RM31,403,448 占税前盈利 RM32.35 million 的 97%，其余约 RM0.95 million。所得款项用途表显示 RM37.18 million 用于收购，但账目未见完成任何收购，只列有一笔 RM5,315,353 的定金（约 RM5.32 million）。讨论与分析称集团提升了营运效率，但营运资金变动前的营运亏损由 RM658,078 扩大至 RM784,052。

Source: annual report 2026, pages 9, 13, 47, 60, 69, 70, 88, 91, 100.出处：2026 年年报第 9、13、47、60、69、70、88、91、100 页。

Across the three years三年合看

Across the three years, cash inflows included proceeds of RM44,795,885 from non-current assets held for sale in 2025, and proceeds of RM38,181,685 from property, plant and equipment in 2026. Cash outflows included dividend payments of RM20,229,750 in 2025 and RM53,946,000 in 2026. The group did not have any interest bearing borrowings.三年合看，现金流入包括：2025 年脱售持作待售非流动资产所得 RM44,795,885，以及 2026 年脱售物业、厂房及设备所得 RM38,181,685。现金流出包括 2025 年派发股息 RM20,229,750 与 2026 年派发股息 RM53,946,000。集团没有任何计息借款。

Source: annual report 2024, page 116; annual report 2025, page 64; annual report 2026, page 70.出处：2024 年年报第 116 页；2025 年年报第 64 页；2026 年年报第 70 页。

Still to be spent尚未支出的承诺

In the 2026 report, the company had entered into conditional agreements to acquire a 55% equity interest in SPPH Eco Biomass Resources Sdn Bhd for a cash consideration of RM14,507,711 with settlement of advances up to RM23,829,523, and the entire equity interest in KT System Sdn Bhd for RM10,000,000. Fixed deposits of RM528,294 were pledged to a bank for a letter of guarantee facility.在 2026 年报中，公司已签署有条件协议，以现金代价 RM14,507,711 并结清高达 RM23,829,523 的垫款收购 SPPH Eco Biomass Resources Sdn Bhd 的 55% 股权，并以 RM10,000,000 收购 KT System Sdn Bhd 的全部股权。另有 RM528,294 的定期存款抵押给银行作为履约保证书额度抵押。

Source: annual report 2026, pages 100, 109.出处：2026 年年报第 100、109 页。

Four years of figures四年数字

Group figures, in RM, as printed in the statements.集团数字，单位令吉，照财务报表所印。

On a computer, hover over a figure for the report and page it is printed on.在电脑上把鼠标移到数字上，可看到它印在哪份年报的哪一页。

Said and done说过的与做到的

What the reports leave open年报留下待看的事

• Whether the proposed acquisition of a 55% equity interest in SPPH Eco Biomass Resources Sdn Bhd for RM14,507,711 and settlement of advances of up to RM23,829,523 is approved by non-interested shareholders.以 RM14,507,711 收购 SPPH Eco Biomass Resources Sdn Bhd 的 55% 股权及结清高达 RM23,829,523 垫款的拟议收购能否获得非利害关系股东批准。

  Source: annual report 2026, page 109.出处：2026 年年报第 109 页。

• Progress on the proposed acquisition of KT System Sdn Bhd for RM10,000,000 and the proposed diversification into power infrastructure utilities construction services.以 RM10,000,000 收购 KT System Sdn Bhd 及拟议多元化至电力基础设施公用事业建设服务的进展。

  Source: annual report 2026, page 109.出处：2026 年年报第 109 页。

• Customer concentration in the Distribution and Trading segment, where two major customers accounted for 42% of group revenue, amounting to RM8,506,441 in 2026.分销与贸易部门的客户集中风险，2026 年两家主要客户占集团营业额的 42%，总额为 RM8,506,441。

  Source: annual report 2026, page 107.出处：2026 年年报第 107 页。

• Operating cash flow, which registered a net outflow of RM6,375,733 in 2026, alongside an operating loss before working capital changes of RM784,052.营运现金流状况，2026 年录得净流出 RM6,375,733，且营运资金变动前的营运亏损为 RM784,052。

  Source: annual report 2026, page 69.出处：2026 年年报第 69 页。