HC Surgical 1B1
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Financials
ANNUAL REPORT 2026
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41 tablesGroup / Company financial position — physical76 — FY2026 source
18 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Plant and equipmentSingapore dollars thousands | 895 | 1,219 | 13 | 14 | PDF p. 76 |
| Intangible assetsSingapore dollars thousands | 4,621 | 3,394 | – | – | PDF p. 76 |
| Right-of-use assetsSingapore dollars thousands | 2,516 | 2,527 | 40 | 103 | PDF p. 76 |
| Investment in subsidiariesSingapore dollars thousands | – | – | 15,446 | 14,218 | PDF p. 76 |
| Investment in associateSingapore dollars thousands | 2,751 | 2,762 | 2,751 | 2,762 | PDF p. 76 |
| Investment in joint venturesSingapore dollars thousands | 609 | 465 | 609 | 465 | PDF p. 76 |
| Financial assets at fair value through profit or loss (FVTPL)Singapore dollars thousands | 8,397 | 6,725 | 8,397 | 6,725 | PDF p. 76 Label p. 76 |
| Deferred tax assetsSingapore dollars thousands | 135 | 105 | 33 | – | PDF p. 76 |
| Derivative financial instrumentsSingapore dollars thousands | 1,264 | 1,707 | 1,265 | 1,708 | PDF p. 76 |
| Other receivablesSingapore dollars thousands | – | 37 | – | 81 | PDF p. 76 |
| SubtotalSingapore dollars thousands | 21,188 | 18,941 | 28,554 | 26,076 | PDF p. 76 |
| Current assets | |||||
| InventoriesSingapore dollars thousands | 371 | 419 | – | – | PDF p. 76 |
| Trade and other receivablesSingapore dollars thousands | 2,578 | 1,896 | 3,543 | 2,863 | PDF p. 76 |
| PrepaymentsSingapore dollars thousands | 338 | 284 | 102 | 95 | PDF p. 76 |
| Financial assets at fair value through profit or loss (FVTPL)Singapore dollars thousands | 307 | 638 | 307 | 638 | PDF p. 76 Label p. 76 |
| Cash and bank balancesSingapore dollars thousands | 7,776 | 5,093 | 3,004 | 1,843 | PDF p. 76 |
| SubtotalSingapore dollars thousands | 11,370 | 8,330 | 6,956 | 5,439 | PDF p. 76 |
| Total assetsSingapore dollars thousands | 32,558 | 27,271 | 35,510 | 31,515 | PDF p. 76 |
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Definitions & sources
Original report: PDF p. 76 ↗
Group / Company financial position — physical77 — FY2026 source
24 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Equity | |||||
| Share capitalSingapore dollars thousands | 17,231 | 17,231 | 17,231 | 17,231 | PDF p. 77 |
| Treasury sharesSingapore dollars thousands | (1,120) | (1,120) | (1,120) | (1,120) | PDF p. 77 |
| Merger reserveSingapore dollars thousands | (815) | (815) | – | – | PDF p. 77 |
| Capital reserveSingapore dollars thousands | (14,434) | (14,434) | (164) | (164) | PDF p. 77 |
| Other reserveSingapore dollars thousands | (4,432) | (594) | – | – | PDF p. 77 |
| Retained earningsSingapore dollars thousands | 24,477 | 20,683 | 17,718 | 13,894 | PDF p. 77 |
| Equity attributable to owners of | |||||
| the parentSingapore dollars thousands | 20,907 | 20,951 | 33,665 | 29,841 | PDF p. 77 |
| Non-controlling interestsSingapore dollars thousands | (328) | (203) | – | – | PDF p. 77 |
| Total equitySingapore dollars thousands | 20,579 | 20,748 | 33,665 | 29,841 | PDF p. 77 |
| Non-current liabilities | |||||
| Deferred tax liabilitiesSingapore dollars thousands | 66 | 75 | – | – | PDF p. 77 |
| Derivative financial instrumentsSingapore dollars thousands | 28 | 28 | 28 | 28 | PDF p. 77 |
| Other financial liabilitiesSingapore dollars thousands | 3,838 | – | – | – | PDF p. 77 |
| ProvisionsSingapore dollars thousands | 185 | 185 | 8 | 8 | PDF p. 77 |
| Lease liabilitiesSingapore dollars thousands | 1,065 | 1,386 | – | 85 | PDF p. 77 |
| Long-term retention liabilitySingapore dollars thousands | 198 | – | 135 | – | PDF p. 77 |
| SubtotalSingapore dollars thousands | 5,380 | 1,674 | 171 | 121 | PDF p. 77 |
| Current liabilities | |||||
| Trade and other payablesSingapore dollars thousands | 4,363 | 2,882 | 1,261 | 1,130 | PDF p. 77 |
| Bank borrowingSingapore dollars thousands | 17 | – | – | – | PDF p. 77 |
| Lease liabilitiesSingapore dollars thousands | 1,613 | 1,397 | 85 | 192 | PDF p. 77 |
| Long-term retention liabilitySingapore dollars thousands | 53 | – | 28 | – | PDF p. 77 |
| Current income tax payableSingapore dollars thousands | 553 | 570 | 300 | 231 | PDF p. 77 |
| SubtotalSingapore dollars thousands | 6,599 | 4,849 | 1,674 | 1,553 | PDF p. 77 |
| Total liabilitiesSingapore dollars thousands | 11,979 | 6,523 | 1,845 | 1,674 | PDF p. 77 |
| Total equity and liabilitiesSingapore dollars thousands | 32,558 | 27,271 | 35,510 | 31,515 | PDF p. 77 |
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Definitions & sources
Original report: PDF p. 77 ↗
Consolidated profit and comprehensive income — FY2026 source
22 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated profit and comprehensive income — FY2026 source | |||
| RevenueSingapore dollars thousands | 19,380 | 19,108 | PDF p. 78 |
| Other items of income Other incomeSingapore dollars thousands | 985 | 1,120 | PDF p. 78 Label p. 78 |
| Fair value gain on derivative financial instrumentsSingapore dollars thousands | – | 1,456 | PDF p. 78 |
| Fair value gain on financial assets at FVTPLSingapore dollars thousands | 1,645 | 700 | PDF p. 78 |
| Items of expense Changes in inventoriesSingapore dollars thousands | (48) | 52 | PDF p. 78 Label p. 78 |
| Inventories, consumables and surgery expensesSingapore dollars thousands | (2,996) | (3,048) | PDF p. 78 |
| Employee benefits expenseSingapore dollars thousands | (8,046) | (7,282) | PDF p. 78 |
| Fair value loss on derivative financial instrumentsSingapore dollars thousands | (443) | – | PDF p. 78 |
| Depreciation and amortisationSingapore dollars thousands | (1,998) | (1,939) | PDF p. 78 |
| Lease expenses – short term leasesSingapore dollars thousands | (27) | (26) | PDF p. 78 |
| Loss arising from deemed disposal in an associateSingapore dollars thousands | – | (212) | PDF p. 78 |
| Loss allowance made/(Reversal of loss allowance) for trade and other receivablesSingapore dollars thousands | (32) | 4 | PDF p. 78 Label p. 78 |
| Other expensesSingapore dollars thousands | (1,636) | (1,656) | PDF p. 78 |
| Finance costsSingapore dollars thousands | (110) | (257) | PDF p. 78 |
| Share of results of associate, net of taxSingapore dollars thousands | 777 | 434 | PDF p. 78 |
| Share of results of a joint venture, net of taxSingapore dollars thousands | 186 | 346 | PDF p. 78 |
| Profit before income taxSingapore dollars thousands | 7,637 | 8,800 | PDF p. 78 |
| Income tax expenseSingapore dollars thousands | (445) | (21) | PDF p. 78 |
| Profit for the financial year, representing total comprehensive income for the financial yearSingapore dollars thousands | 7,192 | 8,779 | PDF p. 78 Label p. 78 |
| Profit and total comprehensive income attributable to: Owners of the parentSingapore dollars thousands | 6,984 | 8,439 | PDF p. 78 Label p. 78 |
| Non-controlling interestsSingapore dollars thousands | 208 | 340 | PDF p. 78 |
| SubtotalSingapore dollars thousands | 7,192 | 8,779 | PDF p. 78 |
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Definitions & sources
Original report: PDF p. 78 ↗
Basic / diluted EPS — FY2026 source
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Earnings per share (in cents) | |||
| - Basic and dilutedSingapore cents per share | 4.55 | 5.49 | PDF p. 78 |
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Definitions & sources
Original report: PDF p. 78 ↗
Group changes in equity — FY2026 source — ending2026
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group — Share capital | 2026Group — Treasury shares | 2026Group — Merger reserve | 2026Group — Capital reserve | 2026Group — Other reserve | 2026Group — Retained earnings | 2026Group — Equity attributable to owners of the parent | 2026Group — Non-controlling interests | 2026Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2026 source — ending2026 | ||||||||||
| Balance at 1 June 2025Singapore dollars thousands | 17,231 | (1,120) | (815) | (14,434) | (594) | 20,683 | 20,951 | (203) | 20,748 | PDF p. 79 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 6,984 | 6,984 | 208 | 7,192 | PDF p. 79 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 6,984 | 6,984 | 208 | 7,192 | PDF p. 79 Label p. 79 |
| Group changes in equity — FY2026 source — ending2026 Distributions to owners | ||||||||||
| DividendsSingapore dollars thousands | – | – | – | – | – | (3,190) | (3,190) | – | (3,190) | PDF p. 79 |
| Total transactions with ownersSingapore dollars thousands | – | – | – | – | – | (3,190) | (3,190) | – | (3,190) | PDF p. 79 |
| Transactions with non-controlling interests Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (333) | (333) | PDF p. 79 Label p. 79 |
| Total transactions with non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (333) | (333) | PDF p. 79 Label p. 79 |
| Others | ||||||||||
| Present value of forward purchase contractSingapore dollars thousands | – | – | – | – | (3,838) | – | (3,838) | – | (3,838) | PDF p. 79 Label p. 79 |
| Total othersSingapore dollars thousands | – | – | – | – | (3,838) | – | (3,838) | – | (3,838) | PDF p. 79 |
| Balance at 31 May 2026Singapore dollars thousands | 17,231 | (1,120) | (815) | (14,434) | (4,432) | 24,477 | 20,907 | (328) | 20,579 | PDF p. 79 |
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Definitions & sources
Original report: PDF p. 79 ↗
Group changes in equity — FY2026 source — ending2025
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group — Share capital | 2025Group — Treasury shares | 2025Group — Merger reserve | 2025Group — Capital reserve | 2025Group — Other reserve | 2025Group — Retained earnings | 2025Group — Equity attributable to owners of the parent | 2025Group — Non-controlling interests | 2025Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2026 source — ending2025 | ||||||||||
| Balance at 1 June 2024Singapore dollars thousands | 17,231 | (996) | (815) | (13,652) | (1,629) | 14,551 | 14,690 | (216) | 14,474 | PDF p. 80 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 8,439 | 8,439 | 340 | 8,779 | PDF p. 80 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 8,439 | 8,439 | 340 | 8,779 | PDF p. 80 Label p. 80 |
| Group changes in equity — FY2026 source — ending2025 Distributions to owners | ||||||||||
| Purchase of treasury sharesSingapore dollars thousands | – | (124) | – | – | – | – | (124) | – | (124) | PDF p. 80 |
| DividendsSingapore dollars thousands | – | – | – | – | – | (2,307) | (2,307) | – | (2,307) | PDF p. 80 |
| Total transactions with ownersSingapore dollars thousands | – | (124) | – | – | – | (2,307) | (2,431) | – | (2,431) | PDF p. 80 |
| Transactions with non-controlling interests Acquisition of non-controlling interests without a change in controlSingapore dollars thousands | – | – | – | (782) | 1,035 | – | 253 | 114 | 367 | PDF p. 80 Label p. 80 |
| Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (441) | (441) | PDF p. 80 Label p. 80 |
| Total transactions with non-controlling interestsSingapore dollars thousands | – | – | – | (782) | 1,035 | – | 253 | (327) | (74) | PDF p. 80 Label p. 80 |
| Balance at 31 May 2025Singapore dollars thousands | 17,231 | (1,120) | (815) | (14,434) | (594) | 20,683 | 20,951 | (203) | 20,748 | PDF p. 80 |
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Definitions & sources
Original report: PDF p. 80 ↗
Consolidated cash flows — physical81 — FY2026 source
26 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical81 — FY2026 source | |||
| Operating activities Profit before income taxSingapore dollars thousands | 7,637 | 8,800 | PDF p. 81 Label p. 81 |
| Adjustments for: | |||
| Depreciation of plant and equipmentSingapore dollars thousands | 428 | 437 | PDF p. 81 |
| Depreciation of right-of-use assetsSingapore dollars thousands | 1,570 | 1,502 | PDF p. 81 |
| Dividend income from financial assets at FVTPLSingapore dollars thousands | (505) | (505) | PDF p. 81 |
| Fair value gain on financial assets at FVTPLSingapore dollars thousands | (1,645) | (700) | PDF p. 81 |
| Fair value loss/(gain) on derivative financial instrumentsSingapore dollars thousands | 443 | (1,456) | PDF p. 81 |
| Interest expenseSingapore dollars thousands | 110 | 257 | PDF p. 81 |
| Interest incomeSingapore dollars thousands | (19) | (36) | PDF p. 81 |
| Inventories written offSingapore dollars thousands | 1 | 3 | PDF p. 81 |
| Loss arising from deemed disposal in an associateSingapore dollars thousands | – | 212 | PDF p. 81 |
| Loss allowance made/(Reversal of allowance) for trade and other receivablesSingapore dollars thousands | 32 | (4) | PDF p. 81 Label p. 81 |
| Plant and equipment written offSingapore dollars thousands | 3 | 20 | PDF p. 81 |
| Reversal of allowance for impairment loss on plant and equipmentSingapore dollars thousands | (10) | (152) | PDF p. 81 |
| (Reversal of allowance)/Allowance for impairment loss on right-of-use assetsSingapore dollars thousands | (45) | 135 | PDF p. 81 Label p. 81 |
| Share of results of associate, net of taxSingapore dollars thousands | (777) | (434) | PDF p. 81 |
| Share of results of a joint venture, net of taxSingapore dollars thousands | (186) | (346) | PDF p. 81 |
| Third parties trade receivables written offSingapore dollars thousands | 17 | – | PDF p. 81 |
| Operating cash flows before working capital changesSingapore dollars thousands | 7,054 | 7,733 | PDF p. 81 |
| Working capital changes: InventoriesSingapore dollars thousands | 80 | 58 | PDF p. 81 Label p. 81 |
| Trade and other receivablesSingapore dollars thousands | 466 | 365 | PDF p. 81 |
| PrepaymentsSingapore dollars thousands | (54) | (54) | PDF p. 81 |
| Trade and other payablesSingapore dollars thousands | 8 | (232) | PDF p. 81 |
| Long-term retention liabilitySingapore dollars thousands | 251 | – | PDF p. 81 |
| Cash generated from operationsSingapore dollars thousands | 7,805 | 7,870 | PDF p. 81 |
| Income tax paidSingapore dollars thousands | (561) | (640) | PDF p. 81 |
| Net cash generated from operating activitiesSingapore dollars thousands | 7,244 | 7,230 | PDF p. 81 |
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Original report: PDF p. 81 ↗
Consolidated cash flows — physical82 — FY2026 source
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical82 — FY2026 source | |||
| Investing activities Acquisition of a subsidiary, net of cash acquiredSingapore dollars thousands | (50) | 55 | PDF p. 82 Label p. 82 |
| Dividend received from a joint ventureSingapore dollars thousands | 42 | 63 | PDF p. 82 |
| Dividend received from financial assets at FVTPLSingapore dollars thousands | 505 | 505 | PDF p. 82 |
| Interest receivedSingapore dollars thousands | 13 | 28 | PDF p. 82 |
| Acquisition of additional equity interest in financial assets at FVTPLSingapore dollars thousands | (43) | – | PDF p. 82 |
| Payment of deferred considerationSingapore dollars thousands | – | (725) | PDF p. 82 |
| Proceeds from capital reduction in financial assets at FVTPLSingapore dollars thousands | 80 | 80 | PDF p. 82 |
| Proceeds from disposal of investment in financial assets at FVTPLSingapore dollars thousands | 267 | 35 | PDF p. 82 |
| Purchase of plant and equipmentSingapore dollars thousands | (96) | (485) | PDF p. 82 |
| Net cash generated from/(used in) investing activitiesSingapore dollars thousands | 718 | (444) | PDF p. 82 |
| Financing activities Acquisition of non-controlling interests in subsidiariesSingapore dollars thousands | – | (696) | PDF p. 82 Label p. 82 |
| Dividends paid to owners of the parentSingapore dollars thousands | (3,190) | (2,307) | PDF p. 82 |
| Dividends paid to non-controlling interestsSingapore dollars thousands | (333) | (441) | PDF p. 82 |
| Interest paidSingapore dollars thousands | – | (13) | PDF p. 82 |
| Payment of deferred considerationSingapore dollars thousands | – | (2,590) | PDF p. 82 |
| Purchase of treasury sharesSingapore dollars thousands | – | (124) | PDF p. 82 |
| Repayment of bank borrowingSingapore dollars thousands | (7) | (1,288) | PDF p. 82 |
| Repayment of principal portion of lease liabilitiesSingapore dollars thousands | (1,639) | (1,471) | PDF p. 82 |
| Repayment of interest portion of lease liabilitiesSingapore dollars thousands | (110) | (125) | PDF p. 82 |
| Net cash used in financing activitiesSingapore dollars thousands | (5,279) | (9,055) | PDF p. 82 |
| Net change in cash and cash equivalentsSingapore dollars thousands | 2,683 | (2,269) | PDF p. 82 |
| Cash and cash equivalents at beginning of financial yearSingapore dollars thousands | 5,093 | 7,362 | PDF p. 82 |
| Cash and cash equivalents at end of financial yearSingapore dollars thousands | 7,776 | 5,093 | PDF p. 82 |
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Definitions & sources
Original report: PDF p. 82 ↗
Company retained earnings movements — FY2026 source
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Company retained earnings movements — FY2026 source | |||
| Balance at beginning of financial yearSingapore dollars thousands | 13,894 | 8,750 | PDF p. 125 |
| Total comprehensive income for the financial yearSingapore dollars thousands | 7,014 | 7,451 | PDF p. 125 |
| Dividends (Note 36)Singapore dollars thousands | (3,190) | (2,307) | PDF p. 125 |
| Balance at end of financial yearSingapore dollars thousands | 17,718 | 13,894 | PDF p. 125 |
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Definitions & sources
Original report: PDF p. 125 ↗
Financing liabilities reconciliation — source FY2026, ending2026
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group — Opening1June | 2026Group — Cash flows | 2026Group — Additions | 2026Group — Acquisition of a subsidiary | 2026Group — Lease modification | 2026Group — Accretion of interest | 2026Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2026, ending2026 | ||||||||
| Bank borrowingSingapore dollars thousands | – | (7) | – | 24 | – | – | 17 | PDF p. 82 |
| Lease liabilitiesSingapore dollars thousands | 2,783 | (1,749) | 1,303 | 231 | – | 110 | 2,678 | PDF p. 82 |
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Definitions & sources
Original report: PDF p. 82 ↗
Financing liabilities reconciliation — source FY2026, ending2025
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group — Opening1June | 2025Group — Cash flows | 2025Group — Additions | 2025Group — Acquisition of a subsidiary | 2025Group — Lease modification | 2025Group — Accretion of interest | 2025Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2026, ending2025 | ||||||||
| Lease liabilitiesSingapore dollars thousands | 3,048 | (1,596) | 395 | 811 | – | 125 | 2,783 | PDF p. 82 |
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Definitions & sources
Original report: PDF p. 82 ↗
Historical financial highlights — original chart amounts
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2016Group — original highlights | 2017Group — original highlights | 2018Group — original highlights | 2019Group — original highlights | 2020Group — original highlights | 2021Group — original highlights | 2022Group — original highlights | 2023Group — original highlights | 2024Group — original highlights | 2025Group — original highlights | 2026Group — original highlights | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Original historical highlights | ||||||||||||
| SALESSingapore dollars millions | 7.9 | 9.5 | 16.0 | 18.3 | 16.7 | 23.4 | 19.3 | 19.1 | 18.8 | 19.1 | 19.4 | PDF p. 11 |
| OPERATING INCOME*Singapore dollars millions | 3.9 | 2.8 | 5.5 | 6.5 | 5.4 | 9.1 | 6.5 | 6.1 | 5.5 | 5.2 | 4.6 | PDF p. 11 |
| ADJUSTED PROFIT AFTER TAX TO OWNERS*Singapore dollars millions | 3.3 | 2.6 | 3.9 | 4.2 | 4.1 | 6.8 | 5.2 | 4.9 | 4.3 | 4.2 | 3.6 | PDF p. 11 |
| EARNINGS PER SHARESingapore cents per share | 2.77 | 1.03 | 2.99 | 4.83 | 2.66 | 5.33 | 4.28 | 1.96 | 2.53 | 5.49 | 4.55 | PDF p. 11 |
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Original report: PDF p. 11 ↗
Operating income is profit before tax adjusted for non-recurring items, share of results of an associate and a joint venture, other income and finance costs. Adjusted profit after tax to owners uses the same exclusions. These amounts are separate from the audited reported profit. EPS remains cents per share; sales and adjusted profit amounts remain millions.
FY2020 adjusted profit after tax to owners and EPS are explicitly marked restated. Sales and operating income for that year are not marked restated.
EPS computation inputs — Note35
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| EPS computation inputs — Note35 | |||
| Profit attributable to owners of the parent ($’000)Singapore dollars thousands | 6,984 | 8,439 | PDF p. 135 |
| Weighted average number of ordinary shares in issue duringthousand shares | 153,376 | 153,715 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
No dilutive options; basic and diluted EPS are equal.
Dividends paid during financial year — Note36
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Dividends paid during financial year — Note36 | |||
| Final tax-exempt dividend of $0.007 per ordinary share forSingapore dollars thousands | – | 1,077 | PDF p. 135 |
| First interim tax-exempt dividend of $0.008 per ordinarySingapore dollars thousands | – | 1,230 | PDF p. 135 |
| Final tax-exempt dividend of $0.0118 per ordinary share forSingapore dollars thousands | 1,810 | – | PDF p. 135 |
| First interim tax-exempt dividend of $0.009 per ordinarySingapore dollars thousands | 1,380 | – | PDF p. 135 |
| SubtotalSingapore dollars thousands | 3,190 | 2,307 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
The columns show the financial year in which dividends were paid, while the original captions identify the attributable year.
Dividend rate — attributable FY2024, paid FY2025 — Final tax-exempt dividend of $0.007
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group — attributable dividend year | Source |
|---|---|---|
| Dividend rate — attributable FY2024, paid FY2025 — Final tax-exempt dividend of $0.007 | ||
| Final tax-exempt dividend of $0.007Singapore dollars per share | 0.007 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
Dividend rate — attributable FY2025, paid FY2025 — First interim tax-exempt dividend of $0.008
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group — attributable dividend year | Source |
|---|---|---|
| Dividend rate — attributable FY2025, paid FY2025 — First interim tax-exempt dividend of $0.008 | ||
| First interim tax-exempt dividend of $0.008Singapore dollars per share | 0.008 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
Dividend rate — attributable FY2025, paid FY2026 — Final tax-exempt dividend of $0.0118
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group — attributable dividend year | Source |
|---|---|---|
| Dividend rate — attributable FY2025, paid FY2026 — Final tax-exempt dividend of $0.0118 | ||
| Final tax-exempt dividend of $0.0118Singapore dollars per share | 0.0118 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
Dividend rate — attributable FY2026, paid FY2026 — First interim tax-exempt dividend of $0.009
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group — attributable dividend year | Source |
|---|---|---|
| Dividend rate — attributable FY2026, paid FY2026 — First interim tax-exempt dividend of $0.009 | ||
| First interim tax-exempt dividend of $0.009Singapore dollars per share | 0.009 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
Proposed final dividend at respective year-end — Note36
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Proposed final dividend at respective year-end — Note36 | |||
| final tax-exempt dividend of $0.0118Singapore dollars per share | 0.0118 | 0.0118 | PDF p. 135 |
| amounting to $1,810,000Singapore dollars | 1,810,000 | 1,810,000 | PDF p. 135 |
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Definitions & sources
Original report: PDF p. 135 ↗
Not recognised as liabilities at the respective year-ends and subject to shareholder approval at the annual report date. This is a historical proposal disclosure.
Group / Company financial position — physical75 — FY2024 source
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | 2024Company | 2023Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Plant and equipmentSingapore dollars thousands | 1,022 | 1,598 | 9 | 13 | PDF p. 75 |
| Intangible assetsSingapore dollars thousands | 3,358 | 3,358 | – | – | PDF p. 75 |
| Right-of-use assetsSingapore dollars thousands | 2,954 | 2,898 | 167 | 39 | PDF p. 75 |
| Investments in subsidiariesSingapore dollars thousands | – | – | 13,464 | 13,464 | PDF p. 75 |
| Investment in associatesSingapore dollars thousands | 2,785 | 3,116 | 2,785 | 3,116 | PDF p. 75 |
| Investment in joint venturesSingapore dollars thousands | 182 | 182 | 182 | 182 | PDF p. 75 |
| Financial assets at fair value through profit or loss (FVTPL)Singapore dollars thousands | 6,077 | 5,850 | 6,077 | 5,850 | PDF p. 75 Label p. 75 |
| Deferred tax assetsSingapore dollars thousands | 17 | 43 | – | – | PDF p. 75 |
| Derivative financial instrumentsSingapore dollars thousands | 491 | 1,397 | 492 | 1,901 | PDF p. 75 |
| Other receivablesSingapore dollars thousands | 80 | 119 | 80 | 155 | PDF p. 75 |
| SubtotalSingapore dollars thousands | 16,966 | 18,561 | 23,256 | 24,720 | PDF p. 75 |
| Current assets | |||||
| InventoriesSingapore dollars thousands | 367 | 445 | – | – | PDF p. 75 |
| Trade and other receivablesSingapore dollars thousands | 1,882 | 1,749 | 2,576 | 2,466 | PDF p. 75 |
| PrepaymentsSingapore dollars thousands | 228 | 246 | 75 | 95 | PDF p. 75 |
| Debt instruments at amortised costSingapore dollars thousands | – | 1,882 | – | 1,882 | PDF p. 75 |
| Derivative financial instrumentsSingapore dollars thousands | 338 | – | 770 | – | PDF p. 75 |
| Financial assets at fair value through profit or loss (FVTPL)Singapore dollars thousands | 701 | 2,193 | 701 | 2,193 | PDF p. 75 Label p. 75 |
| Cash and bank balancesSingapore dollars thousands | 7,362 | 6,187 | 4,083 | 3,205 | PDF p. 75 |
| SubtotalSingapore dollars thousands | 10,878 | 12,702 | 8,205 | 9,841 | PDF p. 75 |
| Total assetsSingapore dollars thousands | 27,844 | 31,263 | 31,461 | 34,561 | PDF p. 75 |
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Definitions & sources
Original report: PDF p. 75 ↗
Group / Company financial position — physical76 — FY2024 source
26 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | 2024Company | 2023Company | Source |
|---|---|---|---|---|---|
| Equity | |||||
| Share capitalSingapore dollars thousands | 17,231 | 15,419 | 17,231 | 15,419 | PDF p. 76 |
| Treasury sharesSingapore dollars thousands | (996) | (996) | (996) | (996) | PDF p. 76 |
| Merger reserveSingapore dollars thousands | (815) | (815) | – | – | PDF p. 76 |
| Capital reserveSingapore dollars thousands | (13,652) | (13,652) | (164) | (164) | PDF p. 76 |
| Other reserveSingapore dollars thousands | (1,629) | (1,172) | – | – | PDF p. 76 |
| Retained earningsSingapore dollars thousands | 14,551 | 13,320 | 8,750 | 7,310 | PDF p. 76 |
| Equity attributable to owners of the | |||||
| parentSingapore dollars thousands | 14,690 | 12,104 | 24,821 | 21,569 | PDF p. 76 |
| Non-controlling interestsSingapore dollars thousands | (216) | (21) | – | – | PDF p. 76 |
| Total equitySingapore dollars thousands | 14,474 | 12,083 | 24,821 | 21,569 | PDF p. 76 |
| Non-current liabilities | |||||
| Deferred tax liabilitiesSingapore dollars thousands | 200 | 88 | – | – | PDF p. 76 |
| Derivative financial instrumentsSingapore dollars thousands | 606 | 556 | 606 | 556 | PDF p. 76 |
| Other financial liabilitiesSingapore dollars thousands | – | 578 | – | – | PDF p. 76 |
| Other payablesSingapore dollars thousands | – | 3,204 | – | 3,204 | PDF p. 76 |
| Bank borrowingSingapore dollars thousands | – | 1,288 | – | 1,288 | PDF p. 76 |
| ProvisionsSingapore dollars thousands | 160 | 144 | 8 | 21 | PDF p. 76 |
| Lease liabilitiesSingapore dollars thousands | 1,863 | 1,897 | 106 | 36 | PDF p. 76 |
| SubtotalSingapore dollars thousands | 2,829 | 7,755 | 720 | 5,105 | PDF p. 76 |
| Current liabilities | |||||
| Trade and other payablesSingapore dollars thousands | 6,063 | 8,096 | 4,282 | 6,201 | PDF p. 76 |
| Bank borrowingSingapore dollars thousands | 1,288 | 1,262 | 1,288 | 1,262 | PDF p. 76 |
| Other financial liabilitiesSingapore dollars thousands | 1,035 | – | – | – | PDF p. 76 |
| ProvisionsSingapore dollars thousands | – | 13 | – | – | PDF p. 76 |
| Lease liabilitiesSingapore dollars thousands | 1,185 | 1,049 | 98 | 181 | PDF p. 76 |
| Current income tax payableSingapore dollars thousands | 970 | 1,005 | 252 | 243 | PDF p. 76 |
| SubtotalSingapore dollars thousands | 10,541 | 11,425 | 5,920 | 7,887 | PDF p. 76 |
| Total liabilitiesSingapore dollars thousands | 13,370 | 19,180 | 6,640 | 12,992 | PDF p. 76 |
| Total equity and liabilitiesSingapore dollars thousands | 27,844 | 31,263 | 31,461 | 34,561 | PDF p. 76 |
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Definitions & sources
Original report: PDF p. 76 ↗
Consolidated profit and comprehensive income — FY2024 source
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | Source |
|---|---|---|---|
| Consolidated profit and comprehensive income — FY2024 source | |||
| RevenueSingapore dollars thousands | 18,810 | 19,077 | PDF p. 77 |
| Other items of income Other incomeSingapore dollars thousands | 1,106 | 1,476 | PDF p. 77 Label p. 77 |
| Fair value gain on financial assets at FVTPLSingapore dollars thousands | 174 | – | PDF p. 77 |
| Gain on redemption of debt instruments at amortised costSingapore dollars thousands | 117 | – | PDF p. 77 |
| Items of expense Changes in inventoriesSingapore dollars thousands | (78) | 69 | PDF p. 77 Label p. 77 |
| Inventories, consumables and surgery expensesSingapore dollars thousands | (2,770) | (2,697) | PDF p. 77 |
| Employee benefits expenseSingapore dollars thousands | (6,951) | (6,646) | PDF p. 77 |
| Depreciation and amortisationSingapore dollars thousands | (1,791) | (1,744) | PDF p. 77 |
| Lease expensesSingapore dollars thousands | (22) | (21) | PDF p. 77 |
| Fair value loss on derivative financial instrumentsSingapore dollars thousands | (618) | (50) | PDF p. 77 |
| Fair value loss on financial assets at FVTPLSingapore dollars thousands | – | (1,742) | PDF p. 77 |
| Loss allowance for other receivables from an associate and a joint ventureSingapore dollars thousands | (244) | – | PDF p. 77 Label p. 77 |
| Other expensesSingapore dollars thousands | (2,084) | (3,033) | PDF p. 77 |
| Finance costsSingapore dollars thousands | (500) | (636) | PDF p. 77 |
| Share of results of an associate, net of taxSingapore dollars thousands | (88) | – | PDF p. 77 |
| Profit before income taxSingapore dollars thousands | 5,061 | 4,053 | PDF p. 77 |
| Income tax expenseSingapore dollars thousands | (1,122) | (1,068) | PDF p. 77 |
| Profit for the financial year, representing total comprehensive income for the financial yearSingapore dollars thousands | 3,939 | 2,985 | PDF p. 77 Label p. 77 |
| Profit and total comprehensive income attributable to: Owners of the parentSingapore dollars thousands | 3,846 | 2,919 | PDF p. 77 Label p. 77 |
| Non-controlling interestsSingapore dollars thousands | 93 | 66 | PDF p. 77 |
| SubtotalSingapore dollars thousands | 3,939 | 2,985 | PDF p. 77 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 77 ↗
Basic / diluted EPS — FY2024 source
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | Source |
|---|---|---|---|
| Earnings per share (in cents) | |||
| - Basic and dilutedSingapore cents per share | 2.53 | 1.96 | PDF p. 77 |
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Definitions & sources
Original report: PDF p. 77 ↗
Group changes in equity — FY2024 source — ending2024
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group — Share capital | 2024Group — Treasury shares | 2024Group — Merger reserve | 2024Group — Capital reserve | 2024Group — Other reserve | 2024Group — Retained earnings | 2024Group — Equity attributable to owners of the parent | 2024Group — Non-controlling interests | 2024Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2024 source — ending2024 | ||||||||||
| Balance at 1 June 2023Singapore dollars thousands | 15,419 | (996) | (815) | (13,652) | (1,172) | 13,320 | 12,104 | (21) | 12,083 | PDF p. 78 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 3,846 | 3,846 | 93 | 3,939 | PDF p. 78 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 3,846 | 3,846 | 93 | 3,939 | PDF p. 78 Label p. 78 |
| Group changes in equity — FY2024 source — ending2024 Distributions to owners | ||||||||||
| DividendsSingapore dollars thousands | – | – | – | – | – | (2,615) | (2,615) | – | (2,615) | PDF p. 78 |
| Issuance of shares pursuant to deferred considerationSingapore dollars thousands | 1,812 | – | – | – | – | – | 1,812 | – | 1,812 | PDF p. 78 Label p. 78 |
| Total transactions with ownersSingapore dollars thousands | 1,812 | – | – | – | – | (2,615) | (803) | – | (803) | PDF p. 78 |
| Transactions with non-controlling interests Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (288) | (288) | PDF p. 78 Label p. 78 |
| Total transactions with non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (288) | (288) | PDF p. 78 Label p. 78 |
| Others | ||||||||||
| Present value of forward purchase contractSingapore dollars thousands | – | – | – | – | (457) | – | (457) | – | (457) | PDF p. 78 Label p. 78 |
| Total othersSingapore dollars thousands | – | – | – | – | (457) | – | (457) | – | (457) | PDF p. 78 |
| Balance at 31 May 2024Singapore dollars thousands | 17,231 | (996) | (815) | (13,652) | (1,629) | 14,551 | 14,690 | (216) | 14,474 | PDF p. 78 |
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Definitions & sources
Original report: PDF p. 78 ↗
Group changes in equity — FY2024 source — ending2023
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group — Share capital | 2023Group — Treasury shares | 2023Group — Merger reserve | 2023Group — Capital reserve | 2023Group — Other reserve | 2023Group — Retained earnings | 2023Group — Equity attributable to owners of the parent | 2023Group — Non-controlling interests | 2023Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2024 source — ending2023 | ||||||||||
| Balance at 1 June 2022Singapore dollars thousands | 15,419 | (996) | (815) | (13,652) | (2,633) | 13,677 | 11,000 | 221 | 11,221 | PDF p. 79 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 2,919 | 2,919 | 66 | 2,985 | PDF p. 79 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 2,919 | 2,919 | 66 | 2,985 | PDF p. 79 Label p. 79 |
| Group changes in equity — FY2024 source — ending2023 Distributions to owners | ||||||||||
| DividendsSingapore dollars thousands | – | – | – | – | – | (3,276) | (3,276) | – | (3,276) | PDF p. 79 |
| Total transactions with ownersSingapore dollars thousands | – | – | – | – | – | (3,276) | (3,276) | – | (3,276) | PDF p. 79 |
| Transactions with non-controlling interests Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (308) | (308) | PDF p. 79 Label p. 79 |
| Total transactions with non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (308) | (308) | PDF p. 79 Label p. 79 |
| Others | ||||||||||
| Present value of forward purchase contractSingapore dollars thousands | – | – | – | – | 1,461 | – | 1,461 | – | 1,461 | PDF p. 79 Label p. 79 |
| Total othersSingapore dollars thousands | – | – | – | – | 1,461 | – | 1,461 | – | 1,461 | PDF p. 79 |
| Balance at 31 May 2023Singapore dollars thousands | 15,419 | (996) | (815) | (13,652) | (1,172) | 13,320 | 12,104 | (21) | 12,083 | PDF p. 79 |
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Definitions & sources
Original report: PDF p. 79 ↗
Consolidated cash flows — physical80 — FY2024 source
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical80 — FY2024 source | |||
| Operating activities Profit before income taxSingapore dollars thousands | 5,061 | 4,053 | PDF p. 80 Label p. 80 |
| Adjustments for: | |||
| Allowance for impairment loss on goodwillSingapore dollars thousands | – | 677 | PDF p. 80 |
| Allowance for impairment loss on investment in an associateSingapore dollars thousands | 243 | – | PDF p. 80 |
| Allowance for impairment loss on plant and equipmentSingapore dollars thousands | 148 | 135 | PDF p. 80 |
| Allowance/(Reversal of allowance) for impairment loss on right-of-use assetsSingapore dollars thousands | 8 | (12) | PDF p. 80 Label p. 80 |
| Amortisation of intangible assetsSingapore dollars thousands | – | 2 | PDF p. 80 |
| Depreciation of plant and equipmentSingapore dollars thousands | 496 | 440 | PDF p. 80 |
| Depreciation of right-of-use assetsSingapore dollars thousands | 1,295 | 1,302 | PDF p. 80 |
| Dividend income from a joint ventureSingapore dollars thousands | (87) | (37) | PDF p. 80 |
| Dividend income from financial assets at FVTPLSingapore dollars thousands | (578) | (642) | PDF p. 80 |
| Fair value (gain)/loss on financial assets at FVTPLSingapore dollars thousands | (174) | 1,742 | PDF p. 80 |
| Fair value loss on derivative financial instrumentsSingapore dollars thousands | 618 | 50 | PDF p. 80 |
| Gain on disposal of investment in financial assets at FVTPLSingapore dollars thousands | (8) | (17) | PDF p. 80 |
| Gain on divestment in a financial asset at FVTPLSingapore dollars thousands | – | (124) | PDF p. 80 |
| Gain on redemption of debt instruments at amortised costSingapore dollars thousands | (117) | – | PDF p. 80 |
| Gain on modification of other financial liabilities 23,Singapore dollars thousands | – | (57) | PDF p. 80 |
| Interest expenseSingapore dollars thousands | 500 | 636 | PDF p. 80 |
| Interest incomeSingapore dollars thousands | (106) | (143) | PDF p. 80 |
| Inventories written offSingapore dollars thousands | 4 | 2 | PDF p. 80 |
| Loss allowance for other receivables from an associateSingapore dollars thousands | 7 | – | PDF p. 80 |
| Loss allowance for other receivables from a joint ventureSingapore dollars thousands | 237 | – | PDF p. 80 |
| Loss on disposal of plant and equipmentSingapore dollars thousands | – | 15 | PDF p. 80 |
| Loss on modification of deferred considerationSingapore dollars thousands | – | 319 | PDF p. 80 |
| Plant and equipment written offSingapore dollars thousands | 3 | 8 | PDF p. 80 |
| Rent concessionSingapore dollars thousands | – | (4) | PDF p. 80 |
| Reversal of loss allowance made for third parties trade receivablesSingapore dollars thousands | – | (1) | PDF p. 80 |
| Reversal of provision for reinstatement cost not utilisedSingapore dollars thousands | (11) | (17) | PDF p. 80 |
| Share of results of an associate, net of taxSingapore dollars thousands | 88 | – | PDF p. 80 |
| Third parties trade receivables written offSingapore dollars thousands | 5 | 2 | PDF p. 80 |
| Operating cash flows before working capital changesSingapore dollars thousands | 7,632 | 8,329 | PDF p. 80 |
| Working capital changes: InventoriesSingapore dollars thousands | 74 | (71) | PDF p. 80 Label p. 80 |
| Trade and other receivablesSingapore dollars thousands | (364) | (313) | PDF p. 80 |
| PrepaymentsSingapore dollars thousands | 18 | 9 | PDF p. 80 |
| Trade and other payablesSingapore dollars thousands | (38) | 281 | PDF p. 80 |
| Cash generated from operationsSingapore dollars thousands | 7,322 | 8,235 | PDF p. 80 |
| Income tax paidSingapore dollars thousands | (1,020) | (1,017) | PDF p. 80 |
| Net cash generated from operating activitiesSingapore dollars thousands | 6,302 | 7,218 | PDF p. 80 |
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Definitions & sources
Original report: PDF p. 80 ↗
Consolidated cash flows — physical81 — FY2024 source
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2023Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical81 — FY2024 source | |||
| Investing activities Acquisition of equity interest in an associateSingapore dollars thousands | – | (428) | PDF p. 81 Label p. 81 |
| Dividend income from a joint ventureSingapore dollars thousands | 87 | 37 | PDF p. 81 |
| Dividend received from financial assets at FVTPLSingapore dollars thousands | 578 | 642 | PDF p. 81 |
| Interest receivedSingapore dollars thousands | 127 | 142 | PDF p. 81 |
| Payment of deferred considerationSingapore dollars thousands | (3,726) | (1,812) | PDF p. 81 |
| Proceeds from capital reduction in financial assets at FVTPLSingapore dollars thousands | 88 | 83 | PDF p. 81 |
| Proceeds from disposal of plant and equipmentSingapore dollars thousands | 1 | 7 | PDF p. 81 |
| Proceeds from disposal of investment in financial assets at FVTPLSingapore dollars thousands | 1,359 | 317 | PDF p. 81 |
| Proceeds from maturity of debt instruments at amortised costSingapore dollars thousands | 2,000 | – | PDF p. 81 |
| Purchase of plant and equipmentSingapore dollars thousands | (72) | (707) | PDF p. 81 |
| Net cash generated from/(used in) investing activitiesSingapore dollars thousands | 442 | (1,719) | PDF p. 81 |
| Financing activities Dividends paid to owners of the parentSingapore dollars thousands | (2,615) | (3,276) | PDF p. 81 Label p. 81 |
| Dividends paid to non-controlling interestsSingapore dollars thousands | (288) | (308) | PDF p. 81 |
| Interest paidSingapore dollars thousands | (37) | (62) | PDF p. 81 |
| Repayment of bank borrowingsSingapore dollars thousands | (1,262) | (1,237) | PDF p. 81 |
| Repayment of principal portion of lease liabilitiesSingapore dollars thousands | (1,243) | (1,252) | PDF p. 81 |
| Repayment of interest portion of lease liabilitiesSingapore dollars thousands | (124) | (105) | PDF p. 81 |
| Net cash used in financing activitiesSingapore dollars thousands | (5,569) | (6,240) | PDF p. 81 |
| Net change in cash and cash equivalentsSingapore dollars thousands | 1,175 | (741) | PDF p. 81 |
| Cash and cash equivalents at beginning of financial yearSingapore dollars thousands | 6,187 | 6,928 | PDF p. 81 |
| Cash and cash equivalents at end of financial yearSingapore dollars thousands | 7,362 | 6,187 | PDF p. 81 |
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Definitions & sources
Original report: PDF p. 81 ↗
Company retained earnings movements — FY2024 source
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Company | 2023Company | Source |
|---|---|---|---|
| Company retained earnings movements — FY2024 source | |||
| Balance at beginning of financial yearSingapore dollars thousands | 7,310 | 6,383 | PDF p. 121 |
| Total comprehensive income for the financial yearSingapore dollars thousands | 4,055 | 4,203 | PDF p. 121 |
| Dividends (Note 36)Singapore dollars thousands | (2,615) | (3,276) | PDF p. 121 |
| Balance at end of financial yearSingapore dollars thousands | 8,750 | 7,310 | PDF p. 121 |
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Definitions & sources
Original report: PDF p. 121 ↗
Financing liabilities reconciliation — source FY2024, ending2024
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group — Opening1June | 2024Group — Cash flows | 2024Group — Additions | 2024Group — Lease modification | 2024Group — Rent concession | 2024Group — Accretion of interest | 2024Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2024, ending2024 | ||||||||
| Lease liabilitiesSingapore dollars thousands | 2,946 | (1,367) | 1,106 | 239 | – | 124 | 3,048 | PDF p. 81 |
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Definitions & sources
Original report: PDF p. 81 ↗
Financing liabilities reconciliation — source FY2024, ending2023
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group — Opening1June | 2023Group — Cash flows | 2023Group — Additions | 2023Group — Lease modification | 2023Group — Rent concession | 2023Group — Accretion of interest | 2023Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2024, ending2023 | ||||||||
| Lease liabilitiesSingapore dollars thousands | 2,465 | (1,357) | 1,737 | – | (4) | 105 | 2,946 | PDF p. 81 |
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Definitions & sources
Original report: PDF p. 81 ↗
Group / Company financial position — physical69 — FY2022 source
19 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | 2022Company | 2021Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Plant and equipmentSingapore dollars thousands | 1,496 | 1,872 | 12 | 23 | PDF p. 69 |
| Intangible assetsSingapore dollars thousands | 4,037 | 4,786 | 2 | 5 | PDF p. 69 |
| Right-of-use assetsSingapore dollars thousands | 2,383 | 3,002 | 99 | 159 | PDF p. 69 |
| Investments in subsidiariesSingapore dollars thousands | – | – | 14,339 | 5,760 | PDF p. 69 |
| Investment in associateSingapore dollars thousands | 480 | 480 | 480 | 480 | PDF p. 69 |
| Investment in joint venturesSingapore dollars thousands | 182 | 272 | 182 | 272 | PDF p. 69 |
| Debt instruments at amortised costSingapore dollars thousands | 1,882 | 1,882 | 1,882 | 1,882 | PDF p. 69 |
| Financial assets at fair value through profit or loss (FVTPL)Singapore dollars thousands | 10,044 | 8,260 | 10,044 | 8,260 | PDF p. 69 Label p. 69 |
| Deferred tax assetsSingapore dollars thousands | 99 | 75 | – | – | PDF p. 69 |
| Derivative financial instrumentsSingapore dollars thousands | 1,242 | 1,242 | 1,738 | 1,856 | PDF p. 69 |
| Other receivablesSingapore dollars thousands | – | – | 36 | 172 | PDF p. 69 |
| SubtotalSingapore dollars thousands | 21,845 | 21,871 | 28,814 | 18,869 | PDF p. 69 |
| Current assets | |||||
| InventoriesSingapore dollars thousands | 376 | 325 | – | – | PDF p. 69 |
| Trade and other receivablesSingapore dollars thousands | 1,556 | 2,851 | 1,909 | 3,473 | PDF p. 69 |
| PrepaymentsSingapore dollars thousands | 255 | 246 | 114 | 106 | PDF p. 69 |
| Derivative financial instrumentsSingapore dollars thousands | – | – | – | 494 | PDF p. 69 |
| Cash and bank balancesSingapore dollars thousands | 6,928 | 10,988 | 2,837 | 5,132 | PDF p. 69 |
| SubtotalSingapore dollars thousands | 9,115 | 14,410 | 4,860 | 9,205 | PDF p. 69 |
| Total assetsSingapore dollars thousands | 30,960 | 36,281 | 33,674 | 28,074 | PDF p. 69 |
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Definitions & sources
Original report: PDF p. 69 ↗
Group / Company financial position — physical70 — FY2022 source
25 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | 2022Company | 2021Company | Source |
|---|---|---|---|---|---|
| Equity | |||||
| Share capitalSingapore dollars thousands | 15,419 | 15,419 | 15,419 | 15,419 | PDF p. 70 |
| Treasury sharesSingapore dollars thousands | (996) | (996) | (996) | (996) | PDF p. 70 |
| Merger reserveSingapore dollars thousands | (815) | (815) | – | – | PDF p. 70 |
| Capital reserveSingapore dollars thousands | (13,652) | (3,930) | (164) | (164) | PDF p. 70 |
| Other reserveSingapore dollars thousands | (2,633) | (12,658) | – | – | PDF p. 70 |
| Retained earningsSingapore dollars thousands | 13,677 | 12,806 | 6,383 | 6,787 | PDF p. 70 |
| Equity attributable to owners of | |||||
| the parentSingapore dollars thousands | 11,000 | 9,826 | 20,642 | 21,046 | PDF p. 70 |
| Non-controlling interestsSingapore dollars thousands | 221 | 922 | – | – | PDF p. 70 |
| Total equitySingapore dollars thousands | 11,221 | 10,748 | 20,642 | 21,046 | PDF p. 70 |
| Non-current liabilities | |||||
| Deferred tax liabilitiesSingapore dollars thousands | 98 | 127 | – | – | PDF p. 70 |
| Derivative financial instrumentsSingapore dollars thousands | 28 | 28 | 28 | 28 | PDF p. 70 |
| Other financial liabilitiesSingapore dollars thousands | 2,096 | 11,950 | – | – | PDF p. 70 |
| Other payablesSingapore dollars thousands | 5,723 | – | 5,723 | – | PDF p. 70 |
| Bank borrowingSingapore dollars thousands | 2,550 | 3,750 | 2,550 | 3,750 | PDF p. 70 |
| ProvisionsSingapore dollars thousands | 106 | 122 | 21 | 21 | PDF p. 70 |
| Lease liabilitiesSingapore dollars thousands | 1,492 | 1,878 | 76 | 274 | PDF p. 70 |
| SubtotalSingapore dollars thousands | 12,093 | 17,855 | 8,398 | 4,073 | PDF p. 70 |
| Current liabilities | |||||
| Trade and other payablesSingapore dollars thousands | 4,436 | 3,643 | 3,060 | 1,224 | PDF p. 70 |
| Other financial liabilitiesSingapore dollars thousands | – | 171 | – | – | PDF p. 70 |
| Bank borrowingSingapore dollars thousands | 1,237 | 1,250 | 1,237 | 1,250 | PDF p. 70 |
| Lease liabilitiesSingapore dollars thousands | 973 | 1,167 | 198 | 340 | PDF p. 70 |
| Current income tax payableSingapore dollars thousands | 1,000 | 1,447 | 139 | 141 | PDF p. 70 |
| SubtotalSingapore dollars thousands | 7,646 | 7,678 | 4,634 | 2,955 | PDF p. 70 |
| Total liabilitiesSingapore dollars thousands | 19,739 | 25,533 | 13,032 | 7,028 | PDF p. 70 |
| Total equity and liabilitiesSingapore dollars thousands | 30,960 | 36,281 | 33,674 | 28,074 | PDF p. 70 |
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Definitions & sources
Original report: PDF p. 70 ↗
Consolidated profit and comprehensive income — FY2022 source
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | Source |
|---|---|---|---|
| Consolidated profit and comprehensive income — FY2022 source | |||
| RevenueSingapore dollars thousands | 19,311 | 23,358 | PDF p. 71 |
| Other items of income/(loss) Other incomeSingapore dollars thousands | 1,456 | 1,186 | PDF p. 71 Label p. 71 |
| Gain on derecognition of financial assetsSingapore dollars thousands | 379 | – | PDF p. 71 |
| Fair value gain on financial assets at FVTPLSingapore dollars thousands | 608 | 463 | PDF p. 71 |
| Fair value loss on derivative financial instrumentsSingapore dollars thousands | – | (679) | PDF p. 71 |
| Gain on modification of debt instruments at amortised costSingapore dollars thousands | – | 32 | PDF p. 71 |
| Gain on modification of other financial liabilitiesSingapore dollars thousands | – | 537 | PDF p. 71 |
| Items of expense Changes in inventoriesSingapore dollars thousands | 51 | (145) | PDF p. 71 Label p. 71 |
| Inventories, consumables and surgery expensesSingapore dollars thousands | (2,695) | (2,933) | PDF p. 71 |
| Employee benefits expenseSingapore dollars thousands | (6,823) | (7,507) | PDF p. 71 |
| Depreciation and amortisationSingapore dollars thousands | (1,669) | (1,715) | PDF p. 71 |
| Lease expensesSingapore dollars thousands | (57) | 163 | PDF p. 71 |
| Other expensesSingapore dollars thousands | (2,340) | (2,284) | PDF p. 71 |
| Finance costsSingapore dollars thousands | (474) | (208) | PDF p. 71 |
| Profit before income taxSingapore dollars thousands | 7,747 | 10,268 | PDF p. 71 |
| Income tax expenseSingapore dollars thousands | (944) | (1,414) | PDF p. 71 |
| Profit for the financial year, representing total comprehensive income for the financial yearSingapore dollars thousands | 6,803 | 8,854 | PDF p. 71 Label p. 71 |
| Profit and total comprehensive income attributable to: Owners of the parentSingapore dollars thousands | 6,380 | 8,000 | PDF p. 71 Label p. 71 |
| Non-controlling interestsSingapore dollars thousands | 423 | 854 | PDF p. 71 |
| SubtotalSingapore dollars thousands | 6,803 | 8,854 | PDF p. 71 |
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Definitions & sources
Original report: PDF p. 71 ↗
Basic / diluted EPS — FY2022 source
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | Source |
|---|---|---|---|
| Earnings per share (in cents) | |||
| - Basic and dilutedSingapore cents per share | 4.28 | 5.33 | PDF p. 71 |
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Definitions & sources
Original report: PDF p. 71 ↗
Group changes in equity — FY2022 source — ending2022
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group — Share capital | 2022Group — Treasury shares | 2022Group — Merger reserve | 2022Group — Capital reserve | 2022Group — Other reserve | 2022Group — Retained earnings | 2022Group — Equity attributable to owners of the parent | 2022Group — Non-controlling interests | 2022Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2022 source — ending2022 | ||||||||||
| Balance at 1 June 2021Singapore dollars thousands | 15,419 | (996) | (815) | (3,930) | (12,658) | 12,806 | 9,826 | 922 | 10,748 | PDF p. 72 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 6,380 | 6,380 | 423 | 6,803 | PDF p. 72 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 6,380 | 6,380 | 423 | 6,803 | PDF p. 72 Label p. 72 |
| Group changes in equity — FY2022 source — ending2022 Distributions to owners | ||||||||||
| DividendsSingapore dollars thousands | – | – | – | – | – | (5,509) | (5,509) | – | (5,509) | PDF p. 72 |
| Total transactions with ownersSingapore dollars thousands | – | – | – | – | – | (5,509) | (5,509) | – | (5,509) | PDF p. 72 |
| Transactions with non-controlling interests Acquisition of non-controlling interest without a change in controlSingapore dollars thousands | – | – | – | (9,722) | 8,182 | – | (1,540) | (28) | (1,568) | PDF p. 72 Label p. 72 |
| Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (1,096) | (1,096) | PDF p. 72 Label p. 72 |
| Total transactions with non- controlling interestsSingapore dollars thousands | – | – | – | (9,722) | 8,182 | – | (1,540) | (1,124) | (2,664) | PDF p. 72 Label p. 72 |
| Others | ||||||||||
| Present value of forward purchase contractSingapore dollars thousands | – | – | – | – | 1,843 | – | 1,843 | – | 1,843 | PDF p. 72 Label p. 72 |
| Total othersSingapore dollars thousands | – | – | – | – | 1,843 | – | 1,843 | – | 1,843 | PDF p. 72 |
| Balance at 31 May 2022Singapore dollars thousands | 15,419 | (996) | (815) | (13,652) | (2,633) | 13,677 | 11,000 | 221 | 11,221 | PDF p. 72 |
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Definitions & sources
Original report: PDF p. 72 ↗
Group changes in equity — FY2022 source — ending2021
12 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group — Share capital | 2021Group — Treasury shares | 2021Group — Merger reserve | 2021Group — Capital reserve | 2021Group — Other reserve | 2021Group — Retained earnings | 2021Group — Equity attributable to owners of the parent | 2021Group — Non-controlling interests | 2021Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Group changes in equity — FY2022 source — ending2021 | ||||||||||
| Balance at 1 June 2020Singapore dollars thousands | 15,419 | (541) | (815) | (3,773) | (2,417) | 8,408 | 16,281 | 264 | 16,545 | PDF p. 73 |
| Profit for the financial yearSingapore dollars thousands | – | – | – | – | – | 8,000 | 8,000 | 854 | 8,854 | PDF p. 73 |
| Total comprehensive income for the financial yearSingapore dollars thousands | – | – | – | – | – | 8,000 | 8,000 | 854 | 8,854 | PDF p. 73 Label p. 73 |
| Group changes in equity — FY2022 source — ending2021 Distributions to owners | ||||||||||
| Acquisition of a subsidiarySingapore dollars thousands | – | 313 | – | (157) | – | – | 156 | – | 156 | PDF p. 73 |
| Purchase of treasury sharesSingapore dollars thousands | – | (768) | – | – | – | – | (768) | – | (768) | PDF p. 73 |
| DividendsSingapore dollars thousands | – | – | – | – | – | (3,602) | (3,602) | – | (3,602) | PDF p. 73 |
| Total transactions with ownersSingapore dollars thousands | – | (455) | – | (157) | – | (3,602) | (4,214) | – | (4,214) | PDF p. 73 |
| Transactions with non-controlling interests Dividends paid to non-controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (196) | (196) | PDF p. 73 Label p. 73 |
| Total transactions with non- controlling interestsSingapore dollars thousands | – | – | – | – | – | – | – | (196) | (196) | PDF p. 73 Label p. 73 |
| Others | ||||||||||
| Present value of forward purchase contractSingapore dollars thousands | – | – | – | – | (10,241) | – | (10,241) | – | (10,241) | PDF p. 73 Label p. 73 |
| Total othersSingapore dollars thousands | – | – | – | – | (10,241) | – | (10,241) | – | (10,241) | PDF p. 73 |
| Balance at 31 May 2021Singapore dollars thousands | 15,419 | (996) | (815) | (3,930) | (12,658) | 12,806 | 9,826 | 922 | 10,748 | PDF p. 73 |
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Definitions & sources
Original report: PDF p. 73 ↗
Consolidated cash flows — physical74 — FY2022 source
34 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical74 — FY2022 source | |||
| Operating activities Profit before income taxSingapore dollars thousands | 7,747 | 10,268 | PDF p. 74 Label p. 74 |
| Adjustments for: | |||
| Allowance for impairment loss on debt instruments at amortised costSingapore dollars thousands | – | 150 | PDF p. 74 |
| Allowance for impairment loss on goodwillSingapore dollars thousands | 745 | – | PDF p. 74 |
| Allowance for impairment loss on plant and equipmentSingapore dollars thousands | 7 | – | PDF p. 74 |
| Allowance for impairment loss on right-of-use assetsSingapore dollars thousands | 12 | – | PDF p. 74 |
| Amortisation of intangible assetsSingapore dollars thousands | 4 | 7 | PDF p. 74 |
| Third parties trade receivables written offSingapore dollars thousands | 3 | – | PDF p. 74 |
| Depreciation of plant and equipmentSingapore dollars thousands | 505 | 492 | PDF p. 74 |
| Depreciation of right-of-use assetsSingapore dollars thousands | 1,160 | 1,216 | PDF p. 74 |
| Dividend income from a joint ventureSingapore dollars thousands | (19) | (23) | PDF p. 74 |
| Dividend income from financial assets at FVTPLSingapore dollars thousands | (655) | (294) | PDF p. 74 |
| Gain on derecognition of financial assetsSingapore dollars thousands | (379) | – | PDF p. 74 |
| Fair value gain on financial assets at FVTPLSingapore dollars thousands | (608) | (463) | PDF p. 74 |
| Fair value loss on derivative financial instrumentsSingapore dollars thousands | – | 679 | PDF p. 74 |
| Loss/(Gain) on disposal of plant and equipmentSingapore dollars thousands | 15 | (1) | PDF p. 74 |
| Gain on lease modificationSingapore dollars thousands | – | (1) | PDF p. 74 |
| Loss on lease written offSingapore dollars thousands | 5 | – | PDF p. 74 |
| Gain on modification of debt instruments at amortised costSingapore dollars thousands | – | (32) | PDF p. 74 |
| Gain on modification of other financial liabilitiesSingapore dollars thousands | – | (537) | PDF p. 74 |
| Interest expenseSingapore dollars thousands | 474 | 208 | PDF p. 74 |
| Interest incomeSingapore dollars thousands | (145) | (167) | PDF p. 74 |
| Inventories written offSingapore dollars thousands | 13 | 21 | PDF p. 74 |
| Reversal of loss allowance made for third parties trade receivablesSingapore dollars thousands | – | (1) | PDF p. 74 |
| Plant and equipment written offSingapore dollars thousands | 48 | 3 | PDF p. 74 |
| Reversal of provision for reinstatement not utilisedSingapore dollars thousands | (16) | (23) | PDF p. 74 |
| Rent concessionSingapore dollars thousands | (14) | (196) | PDF p. 74 |
| Operating cash flows before working capital changesSingapore dollars thousands | 8,902 | 11,306 | PDF p. 74 |
| Working capital changes: InventoriesSingapore dollars thousands | (64) | 124 | PDF p. 74 Label p. 74 |
| Trade and other receivablesSingapore dollars thousands | 764 | (830) | PDF p. 74 |
| PrepaymentsSingapore dollars thousands | (9) | 75 | PDF p. 74 |
| Trade and other payablesSingapore dollars thousands | (1,017) | 932 | PDF p. 74 |
| Cash generated from operationsSingapore dollars thousands | 8,576 | 11,607 | PDF p. 74 |
| Income tax paidSingapore dollars thousands | (1,444) | (857) | PDF p. 74 |
| Net cash generated from operating activitiesSingapore dollars thousands | 7,132 | 10,750 | PDF p. 74 |
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Definitions & sources
Original report: PDF p. 74 ↗
Consolidated cash flows — physical75 — FY2022 source
22 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2021Group | Source |
|---|---|---|---|
| Consolidated cash flows — physical75 — FY2022 source | |||
| Investing activities Acquisition of a subsidiary, net of cash acquiredSingapore dollars thousands | – | (561) | PDF p. 75 Label p. 75 |
| Acquisition of additional equity interest in financial assets at FVTPLSingapore dollars thousands | (202) | – | PDF p. 75 |
| Dividend income from a joint ventureSingapore dollars thousands | 19 | 23 | PDF p. 75 |
| Dividend received from financial assets at FVTPLSingapore dollars thousands | 655 | 294 | PDF p. 75 |
| Interest receivedSingapore dollars thousands | 68 | 90 | PDF p. 75 |
| Investment in a joint ventureSingapore dollars thousands | – | (182) | PDF p. 75 |
| Proceeds from capital reduction in financial assets at FVTPLSingapore dollars thousands | 100 | 16 | PDF p. 75 |
| Proceeds from disposal of plant and equipmentSingapore dollars thousands | 21 | 20 | PDF p. 75 |
| Purchase of plant and equipmentSingapore dollars thousands | (220) | (511) | PDF p. 75 |
| Net cash generated from/(used in) investing activitiesSingapore dollars thousands | 441 | (811) | PDF p. 75 |
| Financing activities Acquisition of non-controlling interests in subsidiariesSingapore dollars thousands | (2,512) | – | PDF p. 75 Label p. 75 |
| Dividends paid to owners of the parentSingapore dollars thousands | (5,509) | (3,602) | PDF p. 75 |
| Dividends paid to non-controlling interestsSingapore dollars thousands | (1,096) | (196) | PDF p. 75 |
| Interest paidSingapore dollars thousands | (88) | (99) | PDF p. 75 |
| Purchase of treasury sharesSingapore dollars thousands | – | (768) | PDF p. 75 |
| Repayment of bank borrowingsSingapore dollars thousands | (1,213) | – | PDF p. 75 |
| Repayment of principal portion of lease liabilitiesSingapore dollars thousands | (1,124) | (966) | PDF p. 75 |
| Repayment of interest portion of lease liabilitiesSingapore dollars thousands | (91) | (108) | PDF p. 75 |
| Net cash used in financing activitiesSingapore dollars thousands | (11,633) | (5,739) | PDF p. 75 |
| Net change in cash and cash equivalentsSingapore dollars thousands | (4,060) | 4,200 | PDF p. 75 |
| Cash and cash equivalents at beginning of financial yearSingapore dollars thousands | 10,988 | 6,788 | PDF p. 75 |
| Cash and cash equivalents at end of financial yearSingapore dollars thousands | 6,928 | 10,988 | PDF p. 75 |
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Definitions & sources
Original report: PDF p. 75 ↗
Company retained earnings movements — FY2022 source
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Company | 2021Company | Source |
|---|---|---|---|
| Company retained earnings movements — FY2022 source | |||
| Balance at beginning of financial yearSingapore dollars thousands | 6,787 | 3,775 | PDF p. 123 |
| Total comprehensive income for the financial yearSingapore dollars thousands | 5,105 | 6,614 | PDF p. 123 |
| Dividends (Note 36)Singapore dollars thousands | (5,509) | (3,602) | PDF p. 123 |
| Balance at end of financial yearSingapore dollars thousands | 6,383 | 6,787 | PDF p. 123 |
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Definitions & sources
Original report: PDF p. 123 ↗
Financing liabilities reconciliation — source FY2022, ending2022
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group — Opening1June | 2022Group — Cash flows | 2022Group — Additions | 2022Group — Lease written off | 2022Group — Rent concession | 2022Group — Accretion of interest | 2022Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2022, ending2022 | ||||||||
| Lease liabilitiesSingapore dollars thousands | 3,045 | (1,215) | 642 | (84) | (14) | 91 | 2,465 | PDF p. 76 |
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Definitions & sources
Original report: PDF p. 76 ↗
Financing liabilities reconciliation — source FY2022, ending2021
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2020Group — Opening1June | 2021Group — Cash flows | 2021Group — Additions | 2021Group — Lease remeasurement / modification | 2021Group — Rent concession | 2021Group — Accretion of interest | 2021Group — Closing31May | Source |
|---|---|---|---|---|---|---|---|---|
| Financing liabilities reconciliation — source FY2022, ending2021 | ||||||||
| Lease liabilitiesSingapore dollars thousands | 2,728 | (1,074) | 838 | 641 | (196) | 108 | 3,045 | PDF p. 76 |
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Definitions & sources
Original report: PDF p. 76 ↗
Debt
Borrowings
Lease liabilities maturity analysis and presentation
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Contractual undiscounted cash flows | |||||
| - Within one financial year$'000 | 1,689 | 1,480 | 86 | 200 | PDF p. 128 |
| - After one financial year but within five financial years$'000 | 1,093 | 1,428 | – | 86 | PDF p. 128 |
| Less: Future interest expense$'000 | (104) | (125) | (1) | (9) | PDF p. 128 |
| Present value of lease liabilities$'000 | 2,678 | 2,783 | 85 | 277 | PDF p. 128 |
| Presented in statements of financial position | |||||
| - Non-current$'000 | 1,065 | 1,386 | – | 85 | PDF p. 128 |
| - Current$'000 | 1,613 | 1,397 | 85 | 192 | PDF p. 128 |
Notes
Incremental borrowing rate 3.67% to 4.00% (2025: 3.67% to 4.00%) per annum.
Lease liabilities are denominated in Singapore dollar.
Total cash outflow for all leases during the current financial year was $1,776,000 (2025: $1,622,000).
Contractual maturity analysis - Group, interest bearing (undiscounted)
| Item / unit | 2026within one financial year | 2026after one year but within five years | 2026after five years | 2026total | Source |
|---|---|---|---|---|---|
| Group 2026 Interest bearing | |||||
| - Bank borrowing$'000 | 17 | – | – | 17 | PDF p. 141 |
| - Lease liabilities$'000 | 1,689 | 1,093 | – | 2,782 | PDF p. 141 |
Notes
Based on undiscounted cash flows. 2025 Group table is separate: lease liabilities 1,480 / 1,428 / – / 2,908; no bank borrowing.
Contractual maturity analysis - Group, interest bearing (undiscounted)
| Item / unit | 2025within one financial year | 2025after one year but within five years | 2025after five years | 2025total | Source |
|---|---|---|---|---|---|
| Group 2025 Interest bearing | |||||
| - Lease liabilities$'000 | 1,480 | 1,428 | – | 2,908 | PDF p. 141 |
Notes
No bank borrowing line in 2025.
Contractual maturity analysis - Company, interest bearing (undiscounted)
| Item / unit | 2026within one financial year | 2026after one year but within five years | 2026after five years | 2026total | Source |
|---|---|---|---|---|---|
| Company 2026 Interest bearing | |||||
| - Lease liabilities$'000 | 86 | – | – | 86 | PDF p. 142 |
Contractual maturity analysis - Company, interest bearing (undiscounted)
| Item / unit | 2025within one financial year | 2025after one year but within five years | 2025after five years | 2025total | Source |
|---|---|---|---|---|---|
| Company 2025 Interest bearing | |||||
| - Lease liabilities$'000 | 200 | 86 | – | 286 | PDF p. 142 |
Borrowing notes 2 tables
Bank borrowing
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Current - Unsecured | |||
| Term loan I$'000 | – | – | PDF p. 126 |
| Term loan II$'000 | 17 | – | PDF p. 126 |
Notes
Term Loan I: $5 million drawn 6 May 2020, unsecured, repayable over 48 months June 2021 to May 2025, fixed rate Nil% (2025: 2%) per annum; fully repaid as at 31 May 2025.
Term Loan II assumed from Chirurgia acquisition; unsecured, repayable over 48 months September 2022 to August 2026, fixed rate 4.75% per annum.
Bank borrowing is denominated in Singapore dollar.
Banking facilities
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Banking facilities | |||||
| Facilities granted$'000 | 4,650 | 6,500 | – | 6,500 | PDF p. 127 |
| Facilities unutilised$'000 | 4,633 | 6,500 | – | 6,500 | PDF p. 127 |
Notes
Bank borrowing is denominated in Singapore dollar.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company does not have a fixed dividend policy. However, the Directors target to recommend and distribute dividends of not less than 70.0% of the Group’s operating profit after tax to shareholders. The Company may declare an annual dividend with the approval of the shareholders in a general meeting, but the amount of such dividend shall not exceed the amount recommended by the Board. The Board may also declare an interim dividend without the approval of the shareholders. | Group | PDF p. 63 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| interim dividend of 0.9 Singapore cents per ordinary share | 0.9 Singapore cents per ordinary share | FY2026 interim dividend, paid | PDF p. 63 |
| final dividend of 1.18 Singapore cents per ordinary share | 1.18 Singapore cents per ordinary share | FY2026 final dividend, recommended, subject to shareholder approval at AGM | PDF p. 63 |
| To declare a final dividend (tax-exempt one-tier) | $0.0118 per ordinary share | FY2026 final dividend proposed; comparative FY2025: $0.0118 per ordinary share | PDF p. 153 |
| aggregate amount of dividends recommended and/or distributed per ordinary share | 2.08 Singapore cents per ordinary share | FY2026 total, subject to approval of final dividend | PDF p. 63 |
| Final tax-exempt dividend of $0.0118 per ordinary share for financial year ended 31 May 2025 | $0.0118 | FY2025 final dividend (comparative), paid in FY2026 | PDF p. 135 |
| First interim tax-exempt dividend of $0.008 per ordinary share for financial year ended 31 May 2025 | $0.008 | FY2025 first interim dividend (comparative) | PDF p. 135 |
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Group’s earnings per share | 45.7% | FY2026, % of Group EPS of 4.55 Singapore cents | PDF p. 63 |
| Group’s operating profit after tax | 69.6% | FY2026, % of Group operating profit after tax | PDF p. 63 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | BDO LLP | Group | PDF p. 75 |
| Engagement partner | Tan Boon Kai | Group | PDF p. 75 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
Financial years end on 31 May. Primary monetary amounts are Singapore dollar thousands, EPS is Singapore cents per share. Group / Company financial position and consolidated profit, comprehensive income, cash flows and equity changes are printed. Separate Company income, comprehensive income, cash flow or complete primary equity statements are not printed.
The original historical charts disclose FY2016–FY2026 sales, adjusted operating income, adjusted profit after tax to owners and EPS. Adjusted metrics exclude specified items and do not replace audited profit. Company retained earnings movements are disclosed in notes; a complete Company primary statement of changes in equity is not printed. Bank and REIT-specific ratios are not applicable to this healthcare business.
Operating income is profit before tax adjusted for non-recurring items, share of results of an associate and a joint venture, other income and finance costs. Adjusted profit after tax to owners uses the same exclusions. These amounts are separate from the audited reported profit. EPS remains cents per share; sales and adjusted profit amounts remain millions.
FY2020 adjusted profit after tax to owners and EPS are explicitly marked restated. Sales and operating income for that year are not marked restated.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.