【EKA 7182 交流专区】（前名 KBB）

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Dec 2018

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Dec 2018	31 Dec 2017	31 Dec 2018	31 Dec 2017
		$$'000	$$'000	$$'000	$$'000

1	Revenue	5,729	5,522	25,256	13,154
2	Profit/(loss) before tax	-1,798	-1,138	-3,702	-5,007
3	Profit/(loss) for the period	-1,706	-1,297	-3,895	-5,165
4	Profit/(loss) attributable to ordinary equity holders of the parent	-1,706	-1,297	-3,895	-5,165
5	Basic earnings/(loss) per share (Subunit)	-0.55	-0.42	-1.25	-1.66
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1000		-0.0900

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Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN DISCLAIMER OF OPINION
Description	EKA NOODLES BERHAD ("EKA" OR "THE COMPANY")MATERIAL UNCERTAINTY RELATED TO GOING CONCERN IN THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2018
Pursuant to paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of EKA (“Board”) wishes to announce that the Company’s independent auditors, STYL Associates PLT, had included the material uncertainty related to going concern in its independent auditors' report dated 25 April 2019 ("IAR") for the financial statements of the Group and of the Company for the financial year ended 31 December 2018. The material uncertainty related to going concern and key audit matters disclosed as reported in the IAR are as follows: “We draw attention to Note 2 to the financial statements which disclosed the premise upon which the Group and the Company have prepared its financial statements by applying the going concern assumption, notwithstanding that the Group and the Company incurred a net loss of RM3,897,341 and of RM1,093,442 respectively during the financial year ended 31 December 2018, and as at that date, the Group's and the Company's current liabilities exceeded its current assets by RM78,926,867 and RM68,581,387 respectively and deficits of shareholders' funds of RM30,669,053 and RM60,437,232 respectively, thereby indicating the existence of a material uncertainty which may cast significant doubt about the Group's and the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.” The Company is an affected listed issuer pursuant to Paragraph 2.1(e) of Practice Note 17 under the Main Market Listing Requirements and is required to submit its regularisation plan to the regulatory authorities within the stipulated timeframe under the Main Market Listing Requirements. The ability of the Group and the Company to continue as going concern is dependent upon successful and timely implementation of the regularisation plan. On 28 August 2018, the Court had pursuant to Section 366 of the Companies Act 2016, sanctioned the schemes of arrangement and compromise (which forms part of the component of the Company’s regularisation plan) which was approved with modification by the scheme creditors at a court convened meeting held on 18 July 2018. The schemes of arrangement and compromise were effective from 7 September 2018 upon lodgement of the order of the Court with the Registrar of Companies.  Subsequently, on 14 January 2019, the shareholders of EKA have approved the Company’s regularisation plan.  In addition to the above, the Board wishes to inform that the Company had filed the petition for the Company’s Capital Reconstruction (which forms part of the component of the Company’s regularisation plan) at the High Court of Malaya at Penang on 30 April 2019.  Barring any unforeseen circumstances, the regularisation plan is expected to be completed within the next financial year. 2)         Impairment assessment on the carrying amount of property, plant and equipment “The Group carries significant property, plant and equipment as disclosed in Note 4 to the financial statements and is subject to impairment assessment. We have focused on the impairment assessment as the process is complex and it requires significant judgements and estimates of the future results and key assumptions which are based on assumptions that are affected by expected future market and economic conditions in the determining their recoverable amounts.” The audit approach to address the key audit matters: Assessing the Group's calculation of the recoverable amount of the property, plant and equipment assets by comparing to the current market value of all those assets. Making inquiries with the management regarding the action plans to realise the carrying amount. Evaluate the adequacy and appropriateness of disclosure of impairment assessment made in the financial statements. 3)         Contingent liabilities relating to material litigation “We focused on this area because of the potential significance of the contingent liabilities. The assessment as to whether or not a liability should be recognised and whether amounts can be reliably estimated includes, to a certain extent, judgment from management.” The audit approach to address the key audit matters: Communicate with the management and review of the board minutes to discuss developments in legal proceedings. Review legal correspondences and obtained confirmations from the Group’s external solicitors in order to consider the appropriateness of the disclosures made in the Group’s financial statements. This announcement is dated 28 May 2019.

http://www.bursamalaysia.com/market/listed-companies/company-announcements/6174613

Attachments Independent Auditors Report.pdf

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SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Mar 2019	31 Mar 2018	31 Mar 2019	31 Mar 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	5,880	6,268	5,880	6,268
2	Profit/(loss) before tax	-633	-695	-633	-695
3	Profit/(loss) for the period	-662	-695	-662	-695
4	Profit/(loss) attributable to ordinary equity holders of the parent	-662	-695	-662	-695
5	Basic earnings/(loss) per share (Subunit)	-0.21	-0.22	-0.21	-0.22
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1000		-0.1000

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SUMMARY OF KEY FINANCIAL INFORMATION 30 Jun 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Jun 2019	30 Jun 2018	30 Jun 2019	30 Jun 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	6,525	6,788	12,405	13,056
2	Profit/(loss) before tax	-620	-656	-1,253	-1,351
3	Profit/(loss) for the period	-673	-822	-1,335	-1,517
4	Profit/(loss) attributable to ordinary equity holders of the parent	-673	-822	-1,335	-1,517
5	Basic earnings/(loss) per share (Subunit)	-0.22	-0.26	-0.43	-0.48
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1000		-0.1000

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Sep 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Sep 2019	30 Sep 2018	30 Sep 2019	30 Sep 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	6,495	6,471	18,900	19,527
2	Profit/(loss) before tax	-595	-553	-1,848	-1,904
3	Profit/(loss) for the period	-611	-672	-1,946	-2,189
4	Profit/(loss) attributable to ordinary equity holders of the parent	-611	-672	-1,946	-2,189
5	Basic earnings/(loss) per share (Subunit)	-0.20	-0.22	-0.63	-0.70
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1000		-0.1000

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Type	Announcement
Subject	OTHERS
Description	Article appeared in THE EDGE MALAYSIA dated 11 February 2020 entitled "EKA Noodles sued for allegedly faking ownership of noodles brand"
Eka Noodles Bhd has noted a report by the Edge on its online news portal theedgemarkets.com on 11th February 2020, with the headline “Eka Noodles sued for allegedly faking ownership of noodles brand”. We hereby give a formal notice that the headline is misleading and out of context. It is not true that Eka Noodles is sued for allegedly faking ownership of noodles brand. Instead, the main cause of action in the suit filed by the Great Food Industries Sdn. Bhd. focus on infringement of copyright, trademark and passing off. The Eka Noodles’ subsidiaries, KBBSB and EFSB are named as the 4th and 5th Defendants only for allegedly conspiring with the other 4 defendants “to injure Great Food’s businesses” to which the Board vehemently denies all the allegations and has appointed a firm of lawyers to act on behalf of KBBSB and EFSB in defending the suit. Eka Noodles Bhd appreciates the support of the mass media and wishes to request the media to always cross-check with the board of EKA before publishing information to avoid false or misleading information being spread out to the public, putting Eka Noddles Bhd and its subsidiaries in disrepute. This announcement is dated 12 February 2020.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Dec 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Dec 2019	31 Dec 2018	31 Dec 2019	31 Dec 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	6,500	5,729	25,400	25,254
2	Profit/(loss) before tax	-870	-1,798	-2,718	-3,704
3	Profit/(loss) for the period	-854	-1,706	-2,800	-3,897
4	Profit/(loss) attributable to ordinary equity holders of the parent	-854	-1,706	-2,800	-3,897
5	Basic earnings/(loss) per share (Subunit)	-0.27	-0.55	-0.90	-1.25
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1100		-0.1000

icy97

Type	Announcement
Subject	OTHERS
Description	EKA NOODLES BERHAD ("EKA" OR "COMPANY")- CAPITAL RECONSTRUCTION;- DEBT RESTRUCTURING SCHEME;- RIGHTS ISSUE WITH WARRANTS; AND- ACQUISITION(COLLECTIVELY, THE "REGULARISATION PLAN")
Unless otherwise defined, the definitions set out in the announcements dated 27 February 2018, 31 May 2018, 11 October 2018, 31 October 2018, 14 January 2019, 29 May 2019 and 28 June 2019 shall apply. Reference is made to the announcements dated 27 February 2018, 31 May 2018, 11 October 2018, 31 October 2018, 14 January 2019, 29 May 2019, 28 June 2019, 17 October 2019 and 30 October 2019 in relation to the Company’s Regularisation Plan. Pursuant to the Acquisition, the Company wished to announce that a fire incident had occurred at the target acquisition company’s factory located at No. 1239, Jalan Lahar Kepar, 13200 Kepala Batas, Penang, belonging to KBB. The fire started at about 3.42 am on 1 March 2020. The Company is waiting for information from KBB and is unable to estimate the consequences and impact of the incident on the Acquisition pursuant to the Regularisation Plan. The Company will make further announcements as to the developments of the incident and the consequences and impact of the incident on the Acquisition and the Regularisation Plan in due course. The announcement is dated 2 March 2020.

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Type	Announcement
Subject	OTHERS
Description	EKA Noodles Berhad ("EKA" or "the Company")- Exclusive License Agreement
The Board of Directors of EKA wishes to announce that its wholly-owned subsidiary, Kilang Bihun Bersatu Sdn. Bhd. ("KBBSB") had, on 30 April 2020 entered into an Exclusive License Agreement (“Agreement”) with Kepala Batas Bihun Sdn Bhd (“KBB”) (“Transaction”). Please refer to the attached document for the details of the announcement. This announcement is dated 30 April 2020.

https://www.bursamalaysia.com/market_information/announcements/company_announcement/announcement_details?ann_id=3047695

Attachments ELA with KBB (announcement).pdf

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Notice of Person Ceasing (Section 139 of CA 2016)

EKA NOODLES BERHAD

Particulars of Substantial Securities Holder

Name	SITI SAKHIRAH BINTI ABDUL RAHMAN
Nationality/Country of incorporation	Malaysia
Descriptions (Class)	Ordinary Shares
Date of cessation	11 Jun 2020
Name & address of registered holder	Vibrant Class Sdn. Bhd. of 85 Muntri Street, 10200 Georgetown, Pulau Pinang

No of securities disposed	64,063,900
Circumstances by reason of which a person ceases to be a substantial shareholder	Disposal of 50% equity interest in Vibrant Class Sdn. Bhd.
Nature of interest	Deemed Interest
Date of notice	12 Jun 2020
Date notice received by Listed Issuer	12 Jun 2020

Notice of Interest Sub. S-hldr (Section 137 of CA 2016)

EKA NOODLES BERHAD

Particulars of Substantial Securities Holder

Name	ANG ENG HOOI
Nationality/Country of incorporation	Malaysia
Descriptions (Class)	Ordinary Shares

Date interest acquired & no of securities acquired
Date interest acquired	11 Jun 2020
No of securities	64,063,900
Circumstances by reason of which Securities Holder has interest	By virtue of Section 8 of the Companies Act, 2016
Nature of interest	Deemed Interest
Total no of securities after change
Direct (units)	0
Direct (%)	0
Indirect/deemed interest (units)	64,063,900
Indirect/deemed interest (%)	20.53
Date of notice	12 Jun 2020
Date notice received by Listed Issuer	12 Jun 2020

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EKA NOODLES BERHAD

Date of change	15 Jun 2020
Name	MR ANG ENG HOOI
Age	34
Gender	Male
Nationality	Malaysia
Designation	Executive Director
Directorate	Executive
Type of change	Appointment

Qualifications

No	Qualifications	Major/Field of Study	Institute/University	Additional Information
1	Degree	Bachelors in Business Management	University of Sunderland, England

Working experience and occupation	Mr. Ang Eng Hooi graduated with a Bachelors in Business Management from the University of Sunderland, England in 2009. He has been with the family business from an early age with vast experience in the manufacturing of vermicelli and laksa noodles as well as management exposure into finance, corporate and business strategies. In 2012, he joined Kepala Batas Bihun Sdn Bhd (KBB) as General Manager which set the ground for KBB's growth and expansion in the industry. On 24 July 2013, he became the Executive Director of KBB and assumed the current position of Managing Director of KBB since 11 April 2019.
Directorships in public companies and listed issuers (if any)	None
Family relationship with any director and/or major shareholder of the listed issuer	None
Any conflict of interests that he/she has with the listed issuer	None
Details of any interest in the securities of the listed issuer or its subsidiaries	Deemed interest - 64,063,900 shares

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Date of change	15 Jun 2020
Name	MR FONG YIT MENG
Age	37
Gender	Male
Nationality	Malaysia
Designation	Director
Directorate	Executive
Type of change	Resignation
Reason	Due to personal matter

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Mar 2020	31 Mar 2019	31 Mar 2020	31 Mar 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	6,848	5,880	6,848	5,880
2	Profit/(loss) before tax	-489	-633	-489	-633
3	Profit/(loss) for the period	-556	-662	-556	-662
4	Profit/(loss) attributable to ordinary equity holders of the parent	-556	-662	-556	-662
5	Basic earnings/(loss) per share (Subunit)	-0.18	-0.21	-0.18	-0.21
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1100		-0.1100

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Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	EKA NOODLES BERHAD ("EKA" OR "THE COMPANY")QUALIFICATION IN THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019
Pursuant to paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of EKA wishes to inform that STYL Associates PLT, the External Auditors of the Company had issued a qualified opinion in the financial statements for the financial year ended 31 December 2019. A copy of STYL Associates PLT’s report is attached. This announcement is dated 30 June 2020.

https://www.bursamalaysia.com/market_information/announcements/company_announcement/announcement_details?ann_id=3064177

Attachments EKA Noodles Berhad - Independent Auditors Report.pdf

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EKA NOODLES BERHAD

Date of change	21 Aug 2020
Name	MR ANG ENG HOOI
Age	34
Gender	Male
Nationality	Malaysia
Type of change	Redesignation
Previous Position	Executive Director
New Position	Managing Director
Directorate	Executive

Date of change	21 Aug 2020
Name	ENCIK SAFFIE BIN BAKAR
Age	67
Gender	Male
Nationality	Malaysia
Type of change	Redesignation
Previous Position	Director
New Position	Chairman
Directorate	Independent and Non Executive

Date of change	21 Aug 2020
Name	TAN SRI DATO' SERI TAN KING TAI @ TAN KHOON HAI
Age	65
Gender	Male
Nationality	Malaysia
Designation	Chairman
Directorate	Non Independent and Non Executive
Type of change	Retirement

Date of change	21 Aug 2020
Name	DATO DR CHIN YEW SIN
Age	60
Gender	Male
Nationality	Malaysia
Type of change	Redesignation
Previous Position	Director
New Position	Deputy Chairman
Directorate	Independent and Non Executive

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SUMMARY OF KEY FINANCIAL INFORMATION 30 Jun 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Jun 2020	30 Jun 2019	30 Jun 2020	30 Jun 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	12,683	6,525	19,531	12,405
2	Profit/(loss) before tax	146	-620	-343	-1,253
3	Profit/(loss) for the period	-54	-673	-610	-1,335
4	Profit/(loss) attributable to ordinary equity holders of the parent	-54	-673	-610	-1,335
5	Basic earnings/(loss) per share (Subunit)	-0.02	-0.22	-0.20	-0.43
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1100		-0.1100

SUMMARY OF KEY FINANCIAL INFORMATION 30 Sep 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Sep 2020	30 Sep 2019	30 Sep 2020	30 Sep 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	11,378	6,495	30,909	18,900
2	Profit/(loss) before tax	-70	-595	-413	-1,848
3	Profit/(loss) for the period	-15	-611	-625	-1,946
4	Profit/(loss) attributable to ordinary equity holders of the parent	-15	-611	-625	-1,946
5	Basic earnings/(loss) per share (Subunit)	0.00	-0.20	-0.20	-0.63
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	-0.1100		-0.1100