This is my analysis to KLSE stock based on each quarter report. Objective of the blog is to provide a platform for easy visualize company previous quarter reports.
Not interested unless stock price very firm support by strong buy volume @ 1.2 or below
Comment
Revenue increased 27.4% and also higher than preceding year corresponding quarter 2.8%, eps increased 91.9% and was second consecutive quarter increasing and also higher than preceding year corresponding quarter 68.2%, cash generated from operating more than enough to cover little financing expenses but still spent 0.6% of Group cash to cover investing expenses, margin slightly recovered, liquidity and gearing ratio also indicate very firm financial health but too much resources not utilize to gain more value, all accounting of collection or repayment period is good
First Support Price
1.2
Second Support Price
1.15
Risk Rating
MODERATE
Research House
OSK Target Price
1.16 (2012-08-22)
RHB Target Price
1.66 (2012-08-22)
HLG Target Price
1.49 (2012-08-23)
Accounting Ratio
Return on Equity
1.99%
Dividend Yield
5.79%
Gross Profit Margin
0.00%
Operating Profit Margin
4.09%
Net Profit Margin
4.66%
Tax Rate
25.75%
Asset Turnover
1.3073
Net Asset Value Per Share
2.04
Net Tangible Asset per share
2.04
Price/Net Tangible Asset Per Share
0.59
Cash Per Share
0.62
Liquidity Current Ratio
7.316
Liquidity Quick Ratio
4.8813
Liquidity Cash Ratio
2.9105
Gearing Debt to Equity Ratio
0.1529
Gearing Debt to Asset Ratio
0.1326
Working capital per thousand Ringgit sale
43.8%
Days to sell the inventory
62
Days to collect the receivables
50
Days to pay the payables
25
Technical Analysis
SMA 10
1.192 (Uptrend)
SMA 20
1.196 (Uptrend 4 days)
SMA 50
1.231 (Downtrend)
SMA 100
1.261 (Downtrend)
SMA 200
1.287 (Downtrend)
MACD (26d/12d)
-0.005859 ( 0.001333 )
Signal (9)
-0.011453 ( 0.001399 )
MACD Histogram
0.005594 (Bullish trend 6 days)
Bolinger Upper Band
1.255
Bolinger Lower Band
1.137
My notes based on 2012 quarter 2 report (number in '000):-
- The increase in revenue and profit before tax were due to the increase in sale volume of all our steel products albeit at lower average selling prices
- Estimate next 4Q eps after 2012 Q2 result announced = 761877*0.05/373200 = 0.1021, estimate PE on current price 1.21 = 9.19(DPS 0.07)
- Estimate next 4Q eps after 2011 Q4 result announced = 771767*0.06/373200 = 0.1241(exclude RM6.4 million inventories write-down, ROE 6%), estimate highest/lowest PE = 11.12/10.23 (DPS 0.07)
- Estimate next 4Q eps after 2011 Q3 result announced = 0.1186*0.9 = 0.1067, estimate highest/lowest PE = 13.31/11.43 (DPS 0.07)
- Estimate next 4Q eps after 2011 Q2 result announced = 0.1483*0.8 = 0.1186, estimate highest/lowest PE = 11.89/8.68 (DPS 0.1)
- Estimate next 4Q eps after 2011 Q1 result announced = 0.1483, estimate highest/lowest PE = 11.13/8.56 (DPS 0.13)
- Estimate next 4Q eps after 2010 Q4 result announced = 0.1854*0.8 = 0.1483, estimate highest/lowest PE = 11.4/10.32 (DPS 0.13)
- Estimate next 4Q eps after 2010 Q3 result announced = 0.18*0.9 = 0.162, estimate highest/lowest PE = 10.19/9.57 (DPS 0.14)
- Estimate next 4Q eps after 2010 Q2 result announced = 0.2936*0.9 = 0.2642 (10% decrease due to global steel price decreasing), estimate highest/lowest PE = 6.55/5.6 (DPS 0.2)
- Estimate next 4Q eps after 2009 Q1 result announced = 0.2936 (maintained forecast eps due to lower margin), estimate highest/lowest PE = 5.99/4.67 (DPS 0.2)
- Estimate next 4Q eps after 2009 Q4 result announced = 0.2936 (20% growth from 0.2442, world steel price increasing), estimate highest/lowest PE = 6.13/4.6 (DPS 0.2)
- Estimate next 4Q eps after 2009 Q3 result announced = 0.24, estimate highest/lowest PE = 6.42/4.92 (DPS 0.02)
- Estimate next 4Q eps after 2009 Q2 result announced = 0.1012, estimate highest/lowest PE = 13.83/9.88 (DPS 0.02)
- Estimate next 4Q eps after 2009 Q1 result announced = 0.0612, estimate highest/lowest PE = 18.3/15.44
RIMBUNAN SAWIT BERHAD is a Malaysia-based Company. The principal activities of the Company are investment holding and provision of management services. The Company’s wholly owned subsidiaries are R.H. Plantation Sdn Bhd engaged in cultivation of oil palm; Timrest Sdn Bhd, which is engaged in cultivation of oil palm; Rimbunan Sawit Holdings Berhad, engaged in investment holding; Baram Trading Sdn Bhd, which is engaged in cultivation of oil palm, and Nescaya Palma Sdn Bhd, engaged in cultivation of oil palm.
Not interested unless SMA5 cross SMA10 and continue show strong sustain above SMA200
Comment
Revenue increased 21% but lower than preceding year corresponding quarter 7.3%, eps was same but lower than preceding year corresponding quarter 87.2%, cash generated from operating not enough for financing expenses hence spent 67.4% to cover all other expenses, gross margin decreasing, liquidity ratio still indicate very weak financial ratio, lower gearing ratio indicate financially healthy, payables repayment period improving, all accounting of collection or repayment period is good
First Support Price
1.01
Second Support Price
0.945
Risk Rating
HIGH
Research House
Jupiter Target Price
1.16 (2012-07-05)
Accounting Ratio
Return on Equity
34.53%
Dividend Yield
1.44%
Gross Profit Margin
15.43%
Operating Profit Margin
8.88%
Net Profit Margin
5.76%
Tax Rate
29.01%
Asset Turnover
0.2276
Net Asset Value Per Share
0.44
Net Tangible Asset per share
0.4
Price/Net Tangible Asset Per Share
2.6
Cash Per Share
0.04
Liquidity Current Ratio
0.7687
Liquidity Quick Ratio
0.6317
Liquidity Cash Ratio
0.4371
Gearing Debt to Equity Ratio
0.6341
Gearing Debt to Asset Ratio
0.3678
Working capital per thousand Ringgit sale
-12.9%
Days to sell the inventory
37
Days to collect the receivables
36
Days to pay the payables
144
Technical Analysis
SMA 10
1.047 (Downtrend)
SMA 20
1.06 (Downtrend 14 days)
SMA 50
1.067 (Uptrend)
SMA 100
1.053 (Uptrend)
SMA 200
1.005 (Uptrend)
MACD (26d/12d)
-0.010283 ( 0.000132 )
Signal (9)
-0.006741 ( 0.000885 )
MACD Histogram
0.003542 (Bearish trend 22 days)
Bolinger Upper Band
1.115
Bolinger Lower Band
1.005
My notes based on 2012 quarter 2 report (number in '000):-
- Lower revenue mainly due to the decrease in average selling prices and sales volume for crude palm oil and palm kernel. Average selling prices of CPO and PK fell by 5.7% and 26.4% respectively for the current quarter as compared to the preceding corresponding quarter. The weakening of CPO and PK prices was attributable to the lower global market prices for oil palm products. Sales volume for CPO and PK decreased by 9.4% and 0.5% respectively for the current quarter as compared to the preceding corresponding quarter, due to the lower fresh fruit bunches (“FFB”) production from estates. Lower pbt in line with the decrease in revenue and the increase in cost of sales
- Estimate next 4Q eps after 2012 Q2 result announced = 0.0323, estimate PE on current price 1.03 = 31.73(DPS 0.015)
- Estimate next 4Q eps after 2012 Q1 result announced = 65975/2041722 = 0.0323, estimate highest/lowest PE = 35.45/30.5 (DPS 0.015)
- Estimate next 4Q eps after 2011 Q4 result announced = 65975*1.1/2041722 = 0.0355, estimate highest/lowest PE = 32.25/27.46 (DPS 0.015)
- Estimate next 4Q eps after 2011 Q3 result announced = 17855/1308505*4*1.1 = 0.06, estimate highest/lowest PE = 20.08/16.25 (DPS 0.015)
- Estimate next 4Q eps after 2011 Q2 result announced = 0.113/4*2*1.1 = 0.0622, estimate highest/lowest PE = 16.4/7.15 (DPS 0.02)
Short form reference a_date = announcement date, yr = financial year end, qrt = quarter h_price = stock highest price during the quarter, l_price = stock lowest price during the quarter div = dividend recommend or declare in the quarter, roe = return on equity c_roe = cumulative of return on equity during the financial year rev = revenue in the current quarter, c_rev = cumulative of revenue during the financial year
pbt = profit before tax in the current quarter, c_pbt = cumulative of profit before tax during the financial year eps = earnings per share in the current quarter, c_eps = cumulative of earnings per share during the financial year asset = total asset, liab = total liability, mino = minority interest, equi = total equity cfo = net cash flow from operating activities, cfi = net cash flow from investing activities cff = net cash flow from financing activities, cash = cash and cash equivalents as at beginning of financial year final = cash and cash equivalents as at current financial period ended share = diluted/basic weighted average number of ordinary shares c_share = cumulative of diluted/basic weighted average number of ordinary shares during the financial year m_cap = market capital at announcement date of quarterly report, date = current financial period ended date prof_m = profit margin, vat = income tax rate, pe = price earning per share ratio of recent four quarter navps = net asset value per share, ntaps = net tangible asset per share, cps = cash per share l_cur = liquidity current ratio, l_qui = liquidity quick ratio, l_cash = liquidity cash ratio g_de = gearing debt to equity ratio, g_da = gearing debt to assets ratio avg_w = working capital per thousand Ringgit sale inv_d = days to sell the inventory, rec_d = days to collect the receivables pay_d = days to pay the payables
Short term BUY if stock price can sustain above SMA50 and got very strong buy volume
Comment
Revenue increased 0.1% and was third consecutive quarter increasing and also higher than preceding year corresponding quarter 7.8%, eps decreased 3.4% but higher than preceding year corresponding quarter 211.7%, no cash generated from any of cash flow hence spent 60% of Group cash to cover all expenses, slightly better margin but still low, liquidity ratio still indicate very weak financial ratio, although gearing ratio got improved but still indicate weak financial leverage, all accounting of collection or repayment period still as asual acceptable, all segment turned positive
First Support Price
0.67
Second Support Price
0.63
Risk Rating
HIGH
Research House
OSK Target Price
0.8 (2012-05-23)
AMMB Target Price
0.55 (2012-08-17)
HwangDBS Target Price
0.7 (2012-08-17)
Jupiter Target Price
0.79 (2012-08-17)
Kenanga Target Price
0.73 (2012-08-17)
Maybank Target Price
0.88 (2012-08-17)
MIDF Target Price
0.56 (2012-08-17)
RHB Target Price
0.74 (2012-08-17)
TA Target Price
1.11 (2012-08-17)
Accounting Ratio
Return on Equity
-2.28%
Dividend Yield
-
Gross Profit Margin
0.00%
Operating Profit Margin
5.92%
Net Profit Margin
3.71%
Tax Rate
-
Asset Turnover
0.575
Net Asset Value Per Share
1.68
Net Tangible Asset per share
0.3
Price/Net Tangible Asset Per Share
2.35
Cash Per Share
0.18
Liquidity Current Ratio
0.8445
Liquidity Quick Ratio
0.4212
Liquidity Cash Ratio
0.107
Gearing Debt to Equity Ratio
1.3248
Gearing Debt to Asset Ratio
0.5687
Working capital per thousand Ringgit sale
-11.7%
Days to sell the inventory
113
Days to collect the receivables
190
Days to pay the payables
140
Technical Analysis
SMA 10
0.64 (Uptrend)
SMA 20
0.629 (Uptrend 5 days)
SMA 50
0.672 (Same)
SMA 100
0.733 (Downtrend)
SMA 200
0.877 (Downtrend)
MACD (26d/12d)
0.004543 ( 0.003952 )
Signal (9)
-0.010675 ( 0.003804 )
MACD Histogram
0.015218 (Bullish trend 5 days)
Bolinger Upper Band
0.744
Bolinger Lower Band
0.514
My notes based on 2012 quarter 2 report (number in '000):-
- Higher revenue and pbt due to higher job recognition on stronger order book and better contribution margin from projects
- Asia & Oceanic Segment saw improvement on contribution from higher margin projects’ progress. Market competition on conventional low end process equipment in 2012 eased with higher order secured
- Europe Segment continue to operate with the strong order book from last year complimented with new orders secured in the current year. Profitability improved on higher project revenue recognition and better contribution margin
- Americas Segment continue to weigh down on the Americas performance, extending losses on the back of slowdown of order book as compared to the previous year. However, North America continue to contribute positively on progress of Canadian oil sands projects
- Estimate next 4Q eps after 2012 Q1 result announced = 1648151*0.08/977845 = 0.1348, estimate PE on current price 0.7 = 5.19
- Estimate next 4Q eps after 2012 Q1 result announced = 1625722*0.08/977848 = 0.133, estimate highest/lowest PE = 5.86/4.21
- No estimate next 4Q eps after 2011 Q4 result announced due to loss
- No estimate next 4Q eps after 2011 Q3 result announced due to loss
- Estimate next 4Q eps after 2011 Q2 result announced = 0.0889*0.9 = 0.08, estimate highest/lowest PE = 18.63/13.75(DPS 0.02)
- Estimate next 4Q eps after 2011 Q1 result announced = (0.0194+0.021)*2*1.1 = 0.0889, estimate highest/lowest PE = 16.65/12.26 (DPS 0.02)
- Estimate next 4Q eps after 2010 Q4 result announced = 0.0655*2*1.1 = 0.1441, estimate highest/lowest PE = 20.12/15.68 (DPS 0.03)
- Estimate next 4Q eps after 2010 Q3 result announced = 0.0089*4*1.2 = 0.0427(use VAT 15%, include incoming new contract), estimate highest/lowest PE = 15.36/10.54
- No estimate for next 4Q eps after 2010 Q2 result announced
- No estimate for next 4Q eps after 2010 Q1 result announced
- No estimate for next 4Q eps after 2009 Q4 result announced
- Estimate next 4Q eps after 2009 Q3 result announced = 0.0081*4 = 0.0324, estimate highest/lowest PE = 11.67/9.39 (DPS 0.015)
- Estimate next 4Q eps after 2009 Q2 result announced = 0.0181*4 = 0.0724, estimate highest/lowest PE = 11.67/9.39 (DPS 0.015)
- Estimate next 4Q eps after 2009 Q1 result announced = 0.0250*4 = 0.1, estimate highest/lowest PE = 10.45/7
- Estimate next 4Q eps after 2008 Q4 result announced = 0.0214*4 = 0.0856, estimate highest/lowest PE = 9.7/3.56 (DPS 0.015)
MALAYSIAN AIRLINE SYSTEM BERHAD is engaged in the business of air transportation and the provision of related services. As of December 31, 2007, it operated over 100 aircrafts, and the fleet dominated by Boeing 737s, 747s and 777s. It operates in two business segments. The Airline operations segment is engaged in the operation of aircraft for passenger. The Cargo services segment is engaged in the operation of aircraft for cargo and mail services. The Company is also engaged in hotel operations, catering, engineering, computerized reservation services, coach transportation, trucking and warehousing services, retailing of goods, terminal charges, and tour and travel-related activities. The Company flies 42,000 passengers to over 100 destinations across six continents everyday. In September 2007, the Company incorporated and purchased Malaysian Aerospace Engineering Sdn. Bhd., MASWings Sdn. Bhd., and FlyFirefly Holiday Sdn. Bhd. In December 2008, it acquired Kelip-kelip Labuan Limited.
Short term BUY if stock price continue strong sustain above SMA50
Comment
Revenue increased 5.2% but lower than preceding year corresponding quarter 6.2%, eps increased 103.3% loss but decreased 33.7% loss than preceding year corresponding quarter, use disposal cash to cover operating expenses and use got more than enough cash generated from financing to cover investing expenses, operating loss reducing, liquidity ratio still indicate very weak financial strength, although gearing ratio got improved but still indicate weak financial leverage, all collection/repayment perid is good, temporary benefit from oil price below 100 but currently is increasing back
First Support Price
1.02
Second Support Price
0.9
Risk Rating
HIGH
Research House
ECM Target Price
1 (2012-04-06)
Jupiter Target Price
1.3 (2012-05-31)
AMMB Target Price
1.25 (2012-06-13)
HLG Target Price
0.92 (2012-08-15)
HwangDBS Target Price
0.9 (2012-08-15)
Kenanga Target Price
1.02 (2012-08-15)
Maybank Target Price
1.2 (2012-08-15)
MIDF Target Price
1.16 (2012-08-15)
OSK Target Price
1.38 (2012-08-15)
RHB Target Price
1 (2012-08-15)
TA Target Price
1.23 (2012-08-15)
Accounting Ratio
Return on Equity
-98.94%
Dividend Yield
-
Gross Profit Margin
0.00%
Operating Profit Margin
-3.17%
Net Profit Margin
-10.81%
Tax Rate
-
Asset Turnover
0.8726
Net Asset Value Per Share
0.45
Net Tangible Asset per share
0.4
Price/Net Tangible Asset Per Share
2.67
Cash Per Share
0.59
Liquidity Current Ratio
0.3893
Liquidity Quick Ratio
0.3517
Liquidity Cash Ratio
0.2078
Gearing Debt to Equity Ratio
9.256
Gearing Debt to Asset Ratio
0.9016
Working capital per thousand Ringgit sale
-43.5%
Days to sell the inventory
8
Days to collect the receivables
37
Days to pay the payables
109
Technical Analysis
SMA 10
1.045 (Uptrend)
SMA 20
1.052 (Downtrend 39 days)
SMA 50
1.088 (Downtrend)
SMA 100
1.143 (Downtrend)
SMA 200
1.284 (Downtrend)
MACD (26d/12d)
-0.007573 ( 0.004935 )
Signal (9)
-0.014118 ( 0.001636 )
MACD Histogram
0.006545 (Bullish trend 4 days)
Bolinger Upper Band
1.115
Bolinger Lower Band
0.989
My notes based on 2012 quarter 2 report (number in '000):-
- Lower revenue than FY11Q2 due to decrease in operating revenue in Cargo Services was due to 15% decline of load tonnage and 16% decline of capacity and lower loss was due to lower non-fuel cost by 9% and a decrease in fuel cost by 8% in which average fuel cost has decreased from USD140 per barrel to USD 132 per barrel
- Higher revenue than FY12Q1 mainly from passenger revenue and fuel surcharge
- No estimate next 4Q eps after 2012 Q2 result announced, mainly use stock price chart technical analysis to trade
- Estimate next 4Q eps after 2011 Q3 result announced = 0.128*0.9 = 0.1152, estimate PE on current price 1.3 = 11.28
- Estimate next 4Q eps after 2011 Q2 result announced = (0.067*3)-0.073 = 0.128, estimate highest/lowest PE = 12.66/9.61
- Estimate next 4Q eps after 2011 Q1 result announced = 0.07, estimate highest/lowest PE = 27.86/19.14
Residual value sharing on sale of aircraft by Penerbangan Malaysia Berhad
Domestic rationalisation expenses and redundancy expenses
Compensation for domestic rationalisation
2012
2
3216666
943
62772
84408
3402992
570
5206
-
-
172974
15277
-
-
-
-
-
2012
1
3058790
2045
44602
55899
3421574
418
6313
-
-
199622
23778
-
-
-
-
-
2011
4
3611570
26818
43938
66606
4998766
519
14216
-
-
21730
27691
2792
-
-
-
-
2011
3
3492873
15472
41663
72168
3721370
573
7565
-
195075
-
70183
5855
-
-
-
-
2011
2
3428673
16347
35452
56552
3897738
922
2221
-
-
-
56085
3140
-
-
-
-
2011
1
3141899
3439
38372
52201
3461505
649
5773
-
-
-
64570
2817
-
-
-
-
2010
4
3592010
31854
32439
81128
3535807
529
7704
-
-
6148
143774
1931
-
-
-
-
2010
3
3319185
2176
45029
80384
3276913
665
13013
-
-
6086
155714
10280
-
-
-
-
2010
2
3159834
970
33044
53101
3498554
1168
3231
-
-
-
217159
0
-
-
-
-
2010
1
2909417
9689
27890
392550
3012463
515
3780
-
-
-
56655
1798
-
-
-
-
2009
4
3219520
41824
24791
89270
3305016
853
9798
-
-
-
581693
1741
-
-
-
-
2009
3
2893860
1839
19998
67112
3034276
719
1704
-
-
-
202059
-
-
-
-
-
2009
2
2477282
20457
18045
69660
2972574
745
677
-
-
-
1340500
-
-
-
-
-
2009
1
2684387
11587
17440
38559
2864011
592
5965
-
-
-
557001
-
-
-
-
-
2008
4
3764132
3219
20058
102304
3800197
442
3647
-
-
-
-
-
13
-
-
-
2008
3
3952286
18884
30282
166992
4075001
474
5566
122
-
-
-
-
0
-
-
-
2008
2
3657738
20992
6864
115921
3712083
0
5805
-
-
-
-
-
453
-
-
-
2008
1
3661147
13759
3565
87293
3617486
469
4956
-
-
-
-
-
1944
-
-
-
2007
4
4056783
4779
11105
80722
3858422
328
2627
0
-
-
-
-
1198
19517
-
-
2007
3
3758443
9105
9605
83986
3738326
626
7140
258
-
-
-
-
51729
220557
-
-
2007
2
3385232
6145
13144
54379
3390954
51
3538
37317
-
-
-
-
34282
8292
-
-
2007
1
3470547
9560
13032
57247
3398677
423
4520
4362
-
-
-
-
17726
-
-
-
2006
4
3650936
21044
12077
64740
3623648
566
7537
961
-
-
-
-
20926
35629
0
0
Financial Quarter Segments Revenue
year
qrt
Others
Elimination/Adjustment
Airlines Operations
Cargo Services
Catering services
2012
2
53679
362324
3066082
466199
-
2012
1
16040
341464
2952961
431253
-
2011
4
26038
373180
3414312
523279
-
2011
3
38139
339207
3304318
489623
-
2011
2
18314
276510
3156860
530009
-
2011
1
22082
266283
2875886
510214
-
2010
4
28911
278194
3225041
616252
-
2010
3
25008
284164
2999506
578836
-
2010
2
28919
320072
2825450
625537
-
2010
1
25322
251381
2599371
536105
-
2009
4
27541
232045
2868732
634571
-
2009
3
24081
212495
2614822
450594
-
2009
2
22737
195947
2273810
380122
-
2009
1
23412
195026
2496766
359235
-
2008
4
15127
280953
3408696
618300
2962
2008
3
23516
377291
3636846
668407
2601
2008
2
24724
275897
3222053
678940
2529
2008
1
22784
248404
3261560
625336
2405
2007
4
15383
292697
3557159
727070
2727
2007
3
27328
262937
3402277
701546
2528
2007
2
25831
259426
3079624
647933
2546
2007
1
22159
225800
3171356
610503
2506
2006
4
37120
262291
3157006
773484
2859
Financial Quarter Segments Profit
year
qrt
Others
Elimination/Adjustment
Airlines Operations
Cargo Services
Catering services
2012
2
29625
5205
262987
60328
-
2012
1
1512
6313
172916
4239
-
2011
4
669
7676
1213962
98065
-
2011
3
1480
19623
506955
24312
-
2011
2
5454
46886
502428
34449
-
2011
1
2851
18947
280571
20522
-
2010
4
3563
84679
143100
26959
-
2010
3
2757
2720
195856
40182
-
2010
2
7648
10635
578858
49254
-
2010
1
4963
3009
292983
25314
-
2009
4
21423
38881
560262
21430
-
2009
3
1186
3537
257939
36932
-
2009
2
2671
13231
958348
48343
-
2009
1
1526
5953
620156
84958
-
2008
4
350
13675
93815
14148
610
2008
3
2483
2721
119327
75397
585
2008
2
34
4786
17775
48403
603
2008
1
4365
-
64799
63533
201
2007
4
8894
39095
225459
64771
735
2007
3
508
360
348188
27715
338
2007
2
4178
114266
154616
15079
476
2007
1
3676
5342
112124
18617
108
2006
4
661
34778
63693
65456
963
Short form reference a_date = announcement date, yr = financial year end, qrt = quarter h_price = stock highest price during the quarter, l_price = stock lowest price during the quarter div = dividend recommend or declare in the quarter, roe = return on equity c_roe = cumulative of return on equity during the financial year rev = revenue in the current quarter, c_rev = cumulative of revenue during the financial year pbt = profit before tax in the current quarter, c_pbt = cumulative of profit before tax during the financial year eps = earnings per share in the current quarter, c_eps = cumulative of earnings per share during the financial year asset = total asset, liab = total liability, mino = minority interest, equi = total equity cfo = net cash flow from operating activities, cfi = net cash flow from investing activities cff = net cash flow from financing activities, cash = cash and cash equivalents as at beginning of financial year final = cash and cash equivalents as at current financial period ended share = diluted/basic weighted average number of ordinary shares c_share = cumulative of diluted/basic weighted average number of ordinary shares during the financial year m_cap = market capital at announcement date of quarterly report, date = current financial period ended date prof_m = profit margin, vat = income tax rate, pe = price earning per share ratio of recent four quarter navps = net asset value per share, ntaps = net tangible asset per share, cps = cash per share l_cur = liquidity current ratio, l_qui = liquidity quick ratio, l_cash = liquidity cash ratio g_de = gearing debt to equity ratio, g_da = gearing debt to assets ratio avg_w = working capital per thousand Ringgit sale inv_d = days to sell the inventory, rec_d = days to collect the receivables pay_d = days to pay the payables