Financial Statements

	2025		2024
	US$	KHR'000	US$	KHR'000
Revenue
Fee and commission incomes	881,309	3,534,930	208,541	848,970
Interest income	153,568	615,961	149,049	606,778
Other gains - net	2,813	11,283	15,529	63,219
	1,037,690	4,162,174	373,119	1,518,967
Expenses
Salaries and wages	384,773	1,543,325	366,981	1,493,980
Bonuses and incentives	65,377	262,227	-	-
Other benefits	52,320	209,856	45,925	186,961
Depreciation charge	29,718	119,199	28,701	116,842
Membership and registration fees	28,966	116,183	17,961	73,119
Communication	8,721	34,980	8,747	35,609
Utilities	8,260	33,131	6,930	28,212
Impairment losses on financial assets	6,964	27,933	-	-
Legal and professional fees	6,912	27,724	6,889	28,045
Amortisation charge	5,407	21,687	4,965	20,213
Building rental	2,523	10,120	2,958	12,042
Other expenses	76,319	306,116	22,972	93,519
	676,260	2,712,481	513,029	2,088,542
Profit/(Loss) before income tax	361,430	1,449,693	(139,910)	(569,575)
Income tax expense	(34,539)	(138,536)	(3,489)	(14,204)
Profit/(Loss) for the year	326,891	1,311,157	(143,399)	(583,779)

Other comprehensive income: Items that may not be reclassified to profit or loss:
Currency translation differences	-	(28,530)	-	(147,942)
Other comprehensive loss for the year	-	(28,530)	-	(147,942)
Total comprehensive profit/(loss) for the year	326,891	1,282,627	(143,399)	(731,721)

	2025		2024
	US$	KHR'000	US$	KHR'000
ASSETS Non-current assets
Statutory deposit	286,569	1,150,000	285,714	1,150,000
Intangible assets	9,733	39,059	15,140	60,939
Property and equipment	137,252	550,792	158,411	637,604
Deferred tax assets	23,671	94,992	23,686	95,336
Total non-current assets	457,225	1,834,843	482,951	1,943,879
Current assets
Term deposits	2,186,105	8,772,839	2,047,520	8,241,267
Other assets	61,515	246,862	45,964	185,005
Cash and cash equivalents	290,342	1,165,142	8,328	33,520
Total current assets	2,537,962	10,184,843	2,101,812	8,459,792
TOTAL ASSETS	2,995,187	12,019,686	2,584,763	10,403,671

EQUITY AND LIABILITIES
Equity
Share capital	2,010,000	8,040,000	2,010,000	8,040,000
Retained earnings	749,142	3,033,701	422,251	1,722,544
Other reserves	-	(1,264)	-	27,266
Total equity	2,759,142	11,072,437	2,432,251	9,789,810
Liabilities
Non-current liabilities
Employee benefits	-	-	10,931	43,997
Current liabilities
Accruals and other payables	206,616	829,151	131,877	530,805
Employee benefits – current	3,418	13,716	9,399	37,831
Current income tax liabilities	26,011	104,382	305	1,228
Total current liabilities	236,045	947,249	141,581	569,864
Total liabilities	236,045	947,249	152,512	613,861
Total equity and liabilities	2,995,187	12,019,686	2,584,763	10,403,671