Financial Year Ended 31 October 2019 2018 2017 2016 2015
  3 months
(Unaudited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
KEY FINANCIAL DATA
STATEMENT OF COMPREHENSIVE INCOME (RM'000)
Revenue 123,499 393,358 327,598 264,031 217,546
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) 22,503 40,723 37,116 28,608 21,872
Profit Before Taxation (PBT) 10,307 32,222 30,696 23,621 17,702
Profit After Taxation (PAT) 8,173 26,013 24,021 18,133 13,510
 
STATEMENT OF FINANCIAL POSITION (RM'000)
Total Assets 390,880 340,550 289,828 204,442 99,448
Total Liabilities 101,080 59,849 48,197 52,017 43,949
Net Assets 289,800 280,701 241,631 152,425 55,498
 
STATEMENT OF CASH FLOWS (RM'000)
Net Operating Cash Flow 13,042 9,540 5,847 19,468 8,499
Cash and Cash Equivalents 15,393 23,618 23,034 16,003 6,419
 
RATIO ANALYSIS
PER SHARE DATA (sen)
Basic Earnings Per Share (Basic EPS) 1.21 3.88 3.69 6.56 (1) 5.89 (2)
Illustrative EPS (3) - - - - -
 
PROFITABILITY (%)
EBITDA Margin 18.22 10.35 11.33 10.83 10.05
PBT Margin 8.35 8.19 9.37 8.95 8.14
PAT Margin 6.62 6.61 7.33 6.87 6.21
 
VALUATION (days)
Trade Receivables Turnover Period (4) 84.17 101.20 80.03 83.14 67.76
Trade Payables Turnover Period (5) 120.12 43.46 40.33 53.60 52.51
Inventory Turnover Period (6) 227.03 63.13 55.44 61.21 53.26
 
LIQUIDITY (times)
Current Ratio 2.47 3.29 5.20 3.22 1.55
 
GEARING (times)
Gearing Ratio (7) 0.03 0.02 0.03 0.06 0.18
 
DIVIDENDS (RM)
Dividend Per Share - 0.01 0.020 0.015 0.25 (2)
Illustrative Dividend Per Share (3) - - - - neg.(8)

Notes:

(1) Basic EPS is computed based on the profit attributable to equity holders of the company dividend by the weighted average number of ordinary shares in issue.
(2) Basic EPS and dividend per share are computed based on the net profit and dividends declared and distributed (including dividends in-specie) for the respective financial year/period over 2,190,005 ordinary shares of RM1.00 each in Bison as at 31 October 2013 and 31 October 2014 and 229,450,000 Shares as at 31 October 2015. Dividends in-specie relates to the transfer of property, plant and equipment, investment property and assignment of amount due from related party.
(3) Illustrative EPS and illustrative dividend per share are computed based on the net profit and dividends declared and distributed (including dividends in-specie) for the Financial Year Ended (FYEs) 31 October 2013, 31 October 2014 and 31 October 2015 over our Company's existing 229,450,000 Shares (prior to the Public Issue), to provide an illustration of the EPS and the dividend per share on the assumption that our current Group structure was in existence during the relevant financial periods presented above.
(4) Trade receivables multiplied by 365 days in the relevant period over total revenue from sales incentives, rebates, rental of space, and advertising and promotional activities.
(5) Tade payables multiplied by 365 days in the relevant period over total purchases.
(6) Inventories multiplied by 365 days in the relevant period over total purchases.
(7) Computed based on total interest-bearing borrowings over total shareholders' equity of our Group.
(8) Represents an interim dividend amounting to RM500,000.

Please read this section in conjunction with Bison Consolidated Berhad’s Prospectus dated 4 March 2016, Annual Report and the latest Quarterly Report.