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OPENSYS (M) BERHAD — Interim / Quarterly Report 2026
May 17, 2026
71195_rns_2026-05-17_d973b9c4-6946-4055-9a34-e0cc46a0cef9.pdf
Interim / Quarterly Report
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OPENSYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
Interim financial report on results for the quarter ended 31 March 2026.
The figures have not been audited.
CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
| INDIVIDUAL PERIOD | CUMULATIVE PERIOD | |||
|---|---|---|---|---|
| CURRENT YEAR QUARTER UNAUDITED 31.03.2026 RM'000 | PRECEDING YEAR CORRESPONDING QUARTER UNAUDITED 31.03.2025 RM'000 | 03 MONTHS ENDED UNAUDITED 31.03.2026 RM'000 | 03 MONTHS ENDED UNAUDITED 31.03.2025 RM'000 | |
| Revenue | 31,287 | 25,036 | 31,287 | 25,036 |
| Cost of revenue | (20,538) | (15,823) | (20,538) | (15,823) |
| Gross profit | 10,749 | 9,213 | 10,749 | 9,213 |
| Other income | 226 | 144 | 226 | 144 |
| Research & development expenses | (828) | (729) | (828) | (729) |
| Administration and other expenses | (4,635) | (4,202) | (4,635) | (4,202) |
| Finance costs | (108) | (157) | (108) | (157) |
| Profit before tax | 5,404 | 4,269 | 5,404 | 4,269 |
| Tax expense | (1,422) | (1,105) | (1,422) | (1,105) |
| Total comprehensive income for the period | 3,982 | 3,164 | 3,982 | 3,164 |
| Attributable to: | ||||
| Equity holders of the Company | 3,932 | 3,114 | 3,932 | 3,114 |
| Non-controlling interest | 50 | 50 | 50 | 50 |
| 3,982 | 3,164 | 3,982 | 3,164 |
The Condensed Consolidated Statement of Comprehensive Income should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENSYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - (continued)
| INDIVIDUAL PERIOD | CUMULATIVE PERIOD | |||
|---|---|---|---|---|
| PRECEDING YEAR | ||||
| CURRENT YEAR | CORRESPONDING | |||
| QUARTER | QUARTER | 03 MONTHS ENDED | ||
| UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | |
| 31.03.2026 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
| RM'000 | RM'000 | RM'000 | RM'000 | |
| EARNINGS PER SHARE | ||||
| Basic earnings per share (sen) | 0.88 | 0.70 | 0.88 | 0.70 |
| Diluted earnings per share (sen) | N/A | N/A | N/A | N/A |
The Condensed Consolidated Statement of Comprehensive Income should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
| UNAUDITED AS AT 31.03.2026 RM'000 | AUDITED AS AT 31.12.2025 RM'000 | |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant & equipment | 47,273 | 47,755 |
| Development expenditure | 67 | 82 |
| Fixed deposits | 6,760 | 6,725 |
| 54,100 | 54,562 | |
| Current assets | ||
| Inventories | 19,187 | 14,279 |
| Trade receivables | 35,384 | 11,231 |
| Other receivables, deposits & prepayments | 5,052 | 2,748 |
| Cash and cash equivalents | 28,348 | 46,425 |
| 87,971 | 74,683 | |
| Total assets | 142,071 | 129,245 |
| EQUITY AND LIABILITIES | ||
| Share capital | 29,789 | 29,789 |
| Retained earnings | 68,801 | 66,880 |
| Equity attributable to equity holders | 98,590 | 96,669 |
| Non-controlling interest | 759 | 709 |
| Total equity | 99,349 | 97,378 |
The Condensed Consolidated Statement of Financial Position should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
- (Continued)
| | UNAUDITED
AS AT 31.03.2026
RM'000 | AUDITED
AS AT 31.12.2025
RM'000 |
| --- | --- | --- |
| Non-current liabilities | | |
| Lease liabilities | 2,028 | 1,766 |
| Term loans | 6,027 | 6,765 |
| Deferred tax liabilities | 63 | 2,600 |
| Contract liabilities | 991 | 445 |
| | 9,109 | 11,576 |
| Current liabilities | | |
| Trade payables | 2,352 | 1,176 |
| Other payables & accruals | 8,624 | 10,988 |
| Lease liabilities | 1,077 | 1,091 |
| Term loans | 2,769 | 2,743 |
| Contract liabilities | 15,634 | 4,026 |
| Income tax liabilities | 3,157 | 267 |
| | 33,613 | 20,291 |
| Total liabilities | 42,722 | 31,867 |
| Total equity and liabilities | 142,071 | 129,245 |
| Net assets per share attributable to ordinary
equity holders of the Company (RM) | 0.22 | 0.22 |
The Condensed Consolidated Statement of Financial Position should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENSYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
| Attributable to Equity | |||||
|---|---|---|---|---|---|
| Non-distributable | Distributable | Non-Controlling Interest RM'000 | |||
| Share Capital RM'000 | Retained Earnings RM'000 | Total RM'000 | Non-Controlling Interest RM'000 | ||
| As at 1 January 2026 | 29,789 | 66,880 | 96,669 | 709 | 97,378 |
| Profit for the period, represents total comprehensive income for the period | - | 3,932 | 3,932 | 50 | 3,982 |
| Dividend | - | (2,011) | (2,011) | - | (2,011) |
| As at 31 March 2026 | 29,789 | 68,801 | 98,590 | 759 | 99,349 |
| As at 1 January 2025 | 29,789 | 61,674 | 91,463 | 304 | 91,767 |
| Profit for the period, represents total comprehensive income for the period | - | 3,114 | 3,114 | 50 | 3,164 |
| Dividend | - | (2,011) | (2,011) | - | (2,011) |
| As at 31 March 2025 | 29,789 | 62,777 | 92,566 | 354 | 92,920 |
The Condensed Consolidated Statement of Changes in Equity should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENSYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
| 03 MONTHS ENDED | ||
|---|---|---|
| UNAUDITED 31.03.2026 RM'000 | UNAUDITED 31.03.2025 RM'000 | |
| Cash flows from operating activities | ||
| Profit before tax | 5,404 | 4,269 |
| Adjustments for:- | ||
| Amortisation of development expenditure | 15 | 28 |
| Depreciation | 2,329 | 2,174 |
| Interest expenses | 108 | 157 |
| Interest income | (226) | (132) |
| Property, plant & equipment written off | 64 | - |
| Operating profit before working capital changes | 7,694 | 6,496 |
| Changes in working capital:- | ||
| Inventories | (5,629) | 651 |
| Receivables | (26,457) | (10,604) |
| Payables | 10,965 | 9,753 |
| Cash (used in) / generated from operations | (13,427) | 6,296 |
| Interest paid | (108) | (157) |
| Interest received | 226 | 132 |
| Income tax paid | (1,069) | (909) |
| Net cash (used in) /generated from operating activities | (14,378) | 5,362 |
| Cash flows from investing activities | ||
| Purchase of property, plant & equipment | (568) | (1,627) |
| Proceeds from disposal of property, plant & equipment | - | 60 |
| Net cash used in investing activities | (568) | (1,567) |
The Condensed Consolidated Statement of Cash Flows should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENSYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - Continued
| 03 MONTHS ENDED | ||
|---|---|---|
| UNAUDITED | ||
| 31.03.2026 | ||
| RM'000 | UNAUDITED | |
| 31.03.2025 | ||
| RM'000 | ||
| Cash flows from financing activities | ||
| Dividend paid | (2,011) | (2,011) |
| Placement of fixed deposits under lien | (35) | (41) |
| Repayment of bankers' acceptance | - | (1,485) |
| Repayment of term loans | (712) | (813) |
| Repayment of lease liabilities | (373) | (288) |
| Net cash used in financing activities | (3,131) | (4,638) |
| Net changes in cash and cash equivalents | (18,077) | (843) |
| Cash and cash equivalents brought forward | 46,425 | 31,844 |
| Cash and cash equivalents carried forward | 28,348 | 31,001 |
NOTES TO THE STATEMENTS OF CASH FLOWS
i. Cash and cash equivalents comprise: -
| Fixed deposits | 6,760 | 6,872 |
|---|---|---|
| Money market instruments | 13,580 | 9,905 |
| Cash and bank balances | 14,768 | 21,096 |
| 35,108 | 37,873 | |
| Less: Fixed deposits under lien | (6,760) | (6,872) |
| 28,348 | 31,001 |
The Condensed Consolidated Statement of Cash Flows should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - Continued
| 03 MONTHS ENDED | |
|---|---|
| UNAUDITED | UNAUDITED |
| 31.03.2026 | 31.03.2025 |
| RM'000 | RM'000 |
NOTES TO THE STATEMENTS OF CASH FLOWS - (Continued)
ii. Analysis of acquisition of property, plant & equipment ("PPE"): -
| Cash | 568 | 1,627 |
|---|---|---|
| Lease arrangement | 622 | 631 |
| Transfer from inventories | 721 | 863 |
| 1,911 | 3,121 |
iii. Reconciliation of liabilities arising from financing activities: -
| Non-cash changes | ||||||
|---|---|---|---|---|---|---|
| As at 01.01.2026 RM'000 | Principal and interest payments RM'000 | Proceeds RM'000 | Acquisition of PPE RM'000 | Interest expense RM'000 | As at 31.03.2026 RM'000 | |
| Bank borrowings | ||||||
| - Lease liabilities | 2,857 | (405) | - | 622 | 31 | 3,105 |
| - Term loans | 9,508 | (789) | - | - | 77 | 8,796 |
| 12,365 | (1,194) | - | 622 | 108 | 11,901 | |
| Non-cash changes | ||||||
| --- | --- | --- | --- | --- | --- | --- |
| As at 01.01.2025 RM'000 | Principal and interest payments RM'000 | Proceeds RM'000 | Acquisition of PPE RM'000 | Interest expense RM'000 | As at 31.03.2025 RM'000 | |
| Bank borrowings | ||||||
| - Bankers' acceptance | 1,485 | (1,485) | - | - | - | - |
| - Lease liabilities | 1,917 | (316) | - | 631 | 27 | 2,259 |
| - Term loans | 12,666 | (943) | - | - | 130 | 11,853 |
| 16,068 | (2,744) | - | 631 | 157 | 14,112 |
The Condensed Consolidated Statement of Cash Flows should be read in conjunction with the Annual Financial Report for the year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial statements.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :-
Disclosure requirements per MFRS 134 - paragraph 16
A1. (a) Accounting Policies and Methods of Computation
The quarterly report has been prepared in accordance with the reporting requirements as set out in Malaysian Financial Reporting Standards (“MFRS”) 134 “Interim Financial Reporting” and Paragraph 9.22 of the Bursa Malaysia Securities Berhad Main Market Listing Requirements (“Bursa Securities Listing Requirements”) and should be read in conjunction with the Group’s audited financial statements for the financial year ended 31 December 2025 and the accompanying explanatory notes attached to the audited condensed consolidated financial statements.
The accounting policies and methods of computation adopted by the Group in unaudited condensed financial statements and unaudited interim financial report are consistent with those adopted in the latest audited financial statements for the financial year ended 31 December 2025.
Amendments to accounting standards that are effective for the Group’s financial year beginning on or after 1 January 2026 are as follows:
- Annual Improvements to MFRS Accounting Standards – Volume 11
- Amendments to MFRS 1, “First-time Adoption of Malaysian Financial Reporting Standards”
- Amendments to MFRS 7, “Financial Instruments: Disclosures”
- Amendments to MFRS 9, “Financial Instruments”
- Amendments to MFRS 10, “Consolidated Financial Statements”
- Amendments to MFRS 107, “Statement of Cash Flows”
- Amendments to MFRS 9, “Financial Instruments” and MFRS 7, “Financial Instruments: Disclosures” (Classification and Measurement of Financial Instruments)
- Amendments to MFRS 9, Financial Instruments and MFRS 7, Financial Instruments: Disclosures (Contracts Referencing Nature-dependent Electricity)
Adoption of the above Amendments to MFRS did not have any material effect on the financial performance or position of the Company.
The following MFRS Accounting Standards and Amendments to MFRS Accounting Standards have been issued by MASB that are applicable to the Group but are not yet effective:
Annual periods beginning on/after 1 January 2027
- MFRS 18, “Presentation and Disclosure in Financial Statements”
- MFRS 19, “Subsidiaries without Public Accountability: Disclosures”
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
Effective date yet to be determined by the Malaysian Accounting Standards Board
- Amendments to MFRS 10, “Consolidated Financial Statements” and MFRS 128, “Investments in Associates and Joint Ventures” (Sale or Contribution of Assets between an Investor and its Associate or Joint Venture)
The Group will adopt the above pronouncements when they become effective in the respective financial periods. The Group is in the process of assessing the financial effect of these pronouncements upon their initial application.
A2. Qualification of Financial Statements
The Auditors’ Report on the financial statements of the Group for the year ended 31 December 2025 was not subject to any qualification.
A3. Seasonality or Cyclicality of Operations
The business operations of the Group are not materially affected by any seasonal or cyclical factors.
A4. Exceptional or Unusual Items
During the current financial quarter, there was no item of exceptional or unusual nature that affects the assets, liabilities, equity, net income or cash flows of the Group.
A5. Changes in Estimates of Amounts Reported
There was no change in estimate of amount reported that has a material effect in the current financial quarter under review.
A6. Changes in Debt Securities and Equity Securities
During the current financial quarter, there were no issuances, cancellation, repurchase, resale and repayment of debt securities and equity securities.
A7. Dividend paid
The first interim dividend of 0.45 sen per ordinary share amounting to RM2,010,778 was declared on 23 February 2026 and paid on 24 March 2026 in respect of the year ending 31 December 2026.
10
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
A8. Segmental Reporting
| Solutions | |||
|---|---|---|---|
| Hardware RM’000 | and Services RM’000 | Consolidated RM’000 | |
| 03 months ended 31 March 2026 | |||
| Total revenue | 10,418 | 20,869 | 31,287 |
| Segment results | 1,699 | 9,050 | 10,749 |
| Unallocated other income | 226 | ||
| Unallocated operating expenses | (5,571) | ||
| Profit before tax | 5,404 | ||
| 03 months ended 31 March 2025 | |||
| Total revenue | 3,964 | 21,072 | 25,036 |
| Segment results | 570 | 8,643 | 9,213 |
| Unallocated other income | 144 | ||
| Unallocated operating expenses | (5,088) | ||
| Profit before tax | 4,269 |
A9. Material Events Subsequent to the End of the Current Quarter
There were no other material events subsequent to the end of the current financial quarter up to the date of this announcement.
A10. Changes in the Composition of the Group
There were no changes in the composition of the Group subsequent to the end of the current financial quarter up to the date of this announcement.
A11. Changes in Contingent Liabilities or Contingent Assets
There was no significant change in the contingent liabilities of the Group since the last financial year ended 31 December 2025.
A12. Material Capital Commitments
There are no material capital commitments at the end of the current reporting quarter.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes: - (continued)
Disclosure requirements required by the Listing Requirements of Bursa Securities for the Main Market
B1. Group's Review of Performance
| INDIVIDUAL PERIOD | CUMULATIVE PERIOD | |||||
|---|---|---|---|---|---|---|
| Current Year Quarter Unaudited 31.03.2026 RM'000 | Preceding Year Corresponding Quarter Unaudited 31.03.2025 RM'000 | Change % | 03 Months Ended Unaudited 31.03.2026 RM'000 | 03 Months Ended Unaudited 31.03.2025 RM'000 | Change % | |
| Revenue | 31,287 | 25,036 | 25.0 | 31,287 | 25,036 | 25.0 |
| Profit before tax | 5,404 | 4,269 | 26.6 | 5,404 | 4,269 | 26.6 |
For the quarter ended 31 March 2026 (Q1 2026), the Group recorded a solid year-on-year revenue growth of 25.0% to RM31.287 million, compared to RM25.036 million in the corresponding quarter last year (Q1 2025).
This improvement was mainly driven by a significant expansion in hardware revenue, which surged by 163.0% to RM10.418 million (Q1 2025: RM3.964 million), following higher installations of cash recycling machines (CRMs) during the quarter. Meanwhile, the Solutions and Services segment remained resilient, contributing RM20.869 million (Q1 2025: RM21.072 million), supported by stable recurring revenue base.
Profit before tax rose by 26.6% to RM5.404 million (Q1 2025: RM4.269 million), underpinned by stronger revenue performance during the quarter.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
B2. Group’s Comparison with Preceding Quarter
| 03 Months Ended | Change % | ||
|---|---|---|---|
| Unaudited 31.03.2026 RM’000 | Unaudited 31.12.2025 RM’000 | ||
| Revenue | 31,287 | 25,538 | 22.5 |
| Profit before tax | 5,404 | 4,327 | 24.9 |
For the quarter ended 31 March 2026 (Q1 2026), the Group’s revenue grew by 22.5% to RM31.287 million from RM25.538 million in the preceding quarter (Q4 2025), mainly attributable to higher contributions from cash recycling machines (CRMs). As a result, profit before tax increased by 24.9% to RM5.404 million (Q4 2025: RM4.327 million).
B3. Prospects
Malaysia’s business environment remains stable with a cautiously optimistic outlook, supported by resilient domestic demand and continued investments in infrastructure and digitalisation. While overall sentiment remains positive, it has moderated slightly amid global economic uncertainties, geopolitical developments, and rising operating costs. Nevertheless, opportunities in digital transformation and automation continue to support growth.
Against this backdrop, the Group remains cautiously optimistic, underpinned by its strong start to FY2026 as reflected in the robust year-on-year and quarter-on-quarter growth in both revenue and profit before tax. The Group will continue to focus on disciplined execution and operational efficiency while capitalising on favourable domestic growth opportunities, particularly in digital transformation and banking automation.
In the Hardware segment, the positive momentum seen in Q1 2026 is expected to continue, supported by ongoing replacement cycles of aging cash recycling machines (CRMs) among banking customers. In addition, increasing adoption of teller cash recyclers (TCRs) and Branch-of-the-Future (BOTF) solutions is anticipated to further strengthen the Group’s order pipeline and sustain revenue growth in the coming quarters.
The Solutions and Services segment is expected to remain resilient, providing a stable and recurring revenue base. Demand for hardware and software maintenance, cheque processing, bill payment and top-up kiosks, SmartCIT services, and software development is projected to remain steady, supported by long-term service contracts and continued reliance on the Group’s integrated solutions.
Strategically, the Group continues to advance its initiatives, including the buySolar marketplace, and PalmWav™ digital payment solutions, while enhancing its offerings through the integration of Artificial Intelligence (AI) and Cloud Computing technologies.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
Barring any unforeseen circumstances, the Group is well-positioned to deliver a satisfactory performance for FY2026, supported by its strong fundamentals, resilient recurring income base, and sustained growth momentum from both its Hardware and Solutions and Services segments.
B4. Profit Forecast
No profit forecast was announced; hence there is no comparison between actual results and forecast.
B5. Group’s Tax Expense
Tax expense comprises the following:-
| INDIVIDUAL PERIOD | CUMULATIVE PERIOD | |||
|---|---|---|---|---|
| PRECEDING YEAR | ||||
| CURRENT YEAR | CORRESPONDING | |||
| QUARTER | QUARTER | 03 MONTHS ENDED | ||
| UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | |
| 31.03.2026 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
| RM'000 | RM'000 | RM'000 | RM'000 | |
| Current year | 3,960 | 4,594 | 3,960 | 4,594 |
| Deferred tax | (2,538) | (3,489) | (2,538) | (3.489) |
| 1,422 | 1,105 | 1,422 | 1,105 |
The higher effective tax rate of the Group as compared to the Malaysia statutory income tax rate for the current financial quarter and financial year to date is mainly due to non tax deductibility of certain expenses incurred by the Group.
14
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
B6. Profit for the period
| Current Quarter 31.03.2026 RM’000 | Year to date 31.03.2026 RM’000 | |
|---|---|---|
| Profit before tax is stated after charging / (crediting): | ||
| Amortisation of development expenditure | 15 | 15 |
| Depreciation | 2,329 | 2,329 |
| Interest income | (226) | (226) |
| Interest expenses | 108 | 108 |
| Property, plant & equipment written off | 64 | 64 |
| Realised loss on foreign exchange | 1 | 1 |
Other than the above items, there were no other income including investment income, write off of receivables, allowance for impairment, gain or loss on disposal of quoted or unquoted investment, impairment of assets, gain or loss on derivatives and exceptional items for the current financial quarter and financial year to date.
B7. Corporate Proposals
There are no corporate proposals announced by the Group as at the date of this announcement.
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
B8. Group’s Borrowings
The breakdown of the borrowings is set out below:
| | UNAUDITED
AS AT 31.03.2026
RM’000 | AUDITED
AS AT 31.12.2025
RM’000 |
| --- | --- | --- |
| Secured short-term borrowings | | |
| Lease liabilities | 1,077 | 1,091 |
| Term loans | 2,769 | 2,743 |
| | 3,846 | 3,834 |
| Secured long-term borrowings | | |
| Lease liabilities | 2,028 | 1,766 |
| Term loans | 6,027 | 6,765 |
| | 8,055 | 8,531 |
| Total borrowings | 11,901 | 12,365 |
B9. Material Litigation
There was no material litigation pending as at the date of this announcement.
B10. Dividend
The first interim dividend of 0.45 sen per ordinary share amounting to RM2,010,778 was declared on 23 February 2026 and paid on 24 March 2026 in respect of the year ending 31 December 2026.
The second interim dividend of 0.45 sen per ordinary share amounting to RM2,010,778 was declared on 18 May 2026 and will be paid on 18 June 2026 in respect of the year ending 31 December 2026.
16
OPENYS (M) BERHAD - Company No: 199501040614 (369818-W)
(Incorporated in Malaysia)
UNAUDITED INTERIM FINANCIAL REPORT – (Continued)
Notes :- (continued)
B11. Group’s Earnings Per Share
(i) Basic earnings per share
The basic earnings per share of the Group have been computed by dividing the profit for the period by the number of ordinary shares in issue during the period.
| | INDIVIDUAL PERIOD
PRECEDING YEAR | | CUMULATIVE PERIOD | |
| --- | --- | --- | --- | --- |
| | CURRENT YEAR
QUARTER
UNAUDITED
31.03.2026 | CORRESPONDING
QUARTER
UNAUDITED
31.03.2025 | 03 MONTHS ENDED
UNAUDITED
31.03.2026 | UNAUDITED
31.03.2025 |
| Profit attributable
to owners (RM’000) | 3,932 | 3,114 | 3,932 | 3,114 |
| Number of
ordinary shares (‘000) | 446,838 | 446,838 | 446,838 | 446,838 |
| Basic earnings per share (sen) | 0.88 | 0.70 | 0.88 | 0.70 |
(ii) Diluted earnings per share
Not applicable.
By Order of the Board
LIM SECK WAH
Secretary
Kuala Lumpur