Kimly 1D0

SGD 0.365 +0.00% +0.00 Updated 12 Nov 2026, 17:16 SGT

Financials

Kimly Limited Annual Report 2025

Open annual report

Explore the statements

28 tables

Consolidated Statement of Comprehensive Income

18 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Comprehensive Income from Kimly Limited Annual Report 2025
Metric / unit	2025Group; Singapore dollars, $’000	2024Group; Singapore dollars, $’000	Source
Income
Revenue$’000	322,116	319,380	PDF p. 72
Cost of sales$’000	(228,062)	(228,812)	PDF p. 72
Gross profit$’000	94,054	90,568	PDF p. 72
Other items of income
Other operating income$’000	2,531	2,925	PDF p. 72
Finance income$’000	1,108	1,825	PDF p. 72
Other items of expense
Selling and distribution expenses$’000	(17,773)	(18,139)	PDF p. 72
Administrative expenses$’000	(30,742)	(30,280)	PDF p. 72
Finance costs$’000	(6,136)	(4,385)	PDF p. 72
Other operating expenses$’000	(1,578)	(1,629)	PDF p. 72
Share of profit of an associate and joint ventures$’000	985	758	PDF p. 72
Income
Profit before tax$’000	42,449	41,643	PDF p. 72
Income tax expense$’000	(5,682)	(5,495)	PDF p. 72
Profit for the year$’000	36,767	36,148	PDF p. 72
Profit attributable to
Owners of the Company$’000	33,260	33,120	PDF p. 72
Non-controlling interests$’000	3,507	3,028	PDF p. 72
Profit for the year$’000	36,767	36,148	PDF p. 72
Earnings per share (cents per share)
- Basiccents per share	2.68	2.67	PDF p. 72
- Dilutedcents per share	2.67	2.66	PDF p. 72

Definitions & sources

Original report: PDF p. 72 ↗

Statements of Financial Position

43 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	2025Company	2024Company	Source
Assets — Non-current assets
Property, plant and equipmentS$’000	96,035	72,780	–	–	PDF p. 73
Investment propertiesS$’000	6,367	6,510	–	–	PDF p. 73
Intangible assets and goodwillS$’000	57,127	58,660	–	–	PDF p. 73
Right-of-use assetsS$’000	137,391	130,985	–	–	PDF p. 73
Investment in subsidiariesS$’000	–	–	239,517	239,297	PDF p. 73
Investment in an associate and joint venturesS$’000	12,411	12,057	–	–	PDF p. 73
Deferred tax assetsS$’000	370	147	–	–	PDF p. 73
Other receivablesS$’000	5,919	5,329	–	–	PDF p. 73
Assets — Non-current assets subtotal
SubtotalS$’000	315,620	286,468	239,517	239,297	PDF p. 73
Assets — Current assets
Trade and other receivablesS$’000	11,216	10,098	124,016	96,583	PDF p. 73
InventoriesS$’000	2,809	2,791	–	–	PDF p. 73
PrepaymentsS$’000	891	2,667	17	30	PDF p. 73
Cash and cash equivalentsS$’000	68,060	98,492	8,707	33,680	PDF p. 73
Assets — Current assets subtotal
SubtotalS$’000	82,976	114,048	132,740	130,293	PDF p. 73
Assets
Total assetsS$’000	398,596	400,516	372,257	369,590	PDF p. 73
Liabilities — Current liabilities
Trade and other payablesS$’000	19,969	27,775	26,673	25,953	PDF p. 73
Other liabilitiesS$’000	17,353	17,625	674	654	PDF p. 73
Interest-bearing loans and borrowingsS$’000	280	5,253	–	–	PDF p. 73
Obligations under finance leaseS$’000	15	15	–	–	PDF p. 73
Lease liabilitiesS$’000	38,933	36,579	–	–	PDF p. 73
Provision for restoration costsS$’000	217	280	–	–	PDF p. 73
Provision for taxationS$’000	9,401	8,837	253	252	PDF p. 73
Liabilities — Current liabilities subtotal
SubtotalS$’000	86,168	96,364	27,600	26,859	PDF p. 73
Net current (liabilities)/assets
Net current (liabilities)/assetsS$’000	(3,192)	17,684	105,140	103,434	PDF p. 73
Liabilities — Non-current liabilities
Interest-bearing loans and borrowingsS$’000	4,731	11,653	–	–	PDF p. 74
Obligations under finance leaseS$’000	38	53	–	–	PDF p. 74
Lease liabilitiesS$’000	103,843	98,621	–	–	PDF p. 74
Deferred tax liabilitiesS$’000	1,202	1,544	–	–	PDF p. 74
Other payablesS$’000	1,383	1,128	–	–	PDF p. 74
Provision for restoration costsS$’000	1,147	1,084	–	–	PDF p. 74
Liabilities — Non-current liabilities subtotal
SubtotalS$’000	112,344	114,083	–	–	PDF p. 74
Liabilities
Total liabilitiesS$’000	198,512	210,447	27,600	26,859	PDF p. 74
Equity
Net assetsS$’000	200,084	190,069	344,657	342,731	PDF p. 74
Equity attributable to owners of the Company
Share capitalS$’000	316,145	316,145	316,145	316,145	PDF p. 74
Treasury sharesS$’000	(1,760)	(2,532)	(1,760)	(2,532)	PDF p. 74
Share-based compensation reserveS$’000	140	140	140	140	PDF p. 74
Other reservesS$’000	(120,123)	(120,123)	–	–	PDF p. 74
Premium paid on acquisition of non-controlling interestsS$’000	(113,030)	(113,030)	–	–	PDF p. 74
Retained earningsS$’000	111,039	102,658	30,132	28,978	PDF p. 74
Equity attributable to owners of the Company subtotal
SubtotalS$’000	192,411	183,258	344,657	342,731	PDF p. 74
Equity
Non-controlling interestsS$’000	7,673	6,811	–	–	PDF p. 74
Total equityS$’000	200,084	190,069	344,657	342,731	PDF p. 74
Equity and liabilities
Total equity and liabilitiesS$’000	398,596	400,516	372,257	369,590	PDF p. 74

Definitions & sources

Original report: PDF p. 73 ↗ PDF p. 74 ↗

The accompanying accounting policies and explanatory notes form an integral part of the financial statements.

Statement of Changes in Equity — Group FY2025

8 metrics

Units appear below each metric. Scroll to compare years

Statement of Changes in Equity — Group FY2025 from Kimly Limited Annual Report 2025
Metric / unit	2025GroupShare capital	2025GroupTreasury shares	2025GroupShare-based compensation reserve	2025GroupOther reserves	2025GroupPremium paid on acquisition of non-controlling interests	2025GroupRetained earnings	2025GroupTotal attributable to owners of the Company	2025GroupNon-controlling interests	2025GroupTotal equity	Source
Group equity balance
At 1 October 2024SGD thousands	316,145	(2,532)	140	(120,123)	(113,030)	102,658	183,258	6,811	190,069	PDF p. 75
Group equity movements
Profit for the year, representing total comprehensive income for the yearSGD thousands	–	–	–	–	–	33,260	33,260	3,507	36,767	PDF p. 75
Contributions by and distributions to owners
Dividends on ordinary sharesSGD thousands	–	–	–	–	–	(24,879)	(24,879)	(2,645)	(27,524)	PDF p. 75
Purchase of treasury sharesSGD thousands	–	(133)	–	–	–	–	(133)	–	(133)	PDF p. 75
Share-based payment expenses (Kimly Performance Share Plan)SGD thousands	–	–	905	–	–	–	905	–	905	PDF p. 75
Treasury shares transferred on vesting of share awards granted under the Kimly Performance Share PlanSGD thousands	–	905	(905)	–	–	–	–	–	–	PDF p. 75
Total contributions by and distributions to ownersSGD thousands	–	772	–	–	–	(24,879)	(24,107)	(2,645)	(26,752)	PDF p. 75
Group equity balance
At 30 September 2025SGD thousands	316,145	(1,760)	140	(120,123)	(113,030)	111,039	192,411	7,673	200,084	PDF p. 75

Definitions & sources

Original report: PDF p. 75 ↗

Amounts are SGD thousands. Each column is a separately printed equity component. Source dashes are retained.

Statement of Changes in Equity — Group FY2024

8 metrics

Units appear below each metric. Scroll to compare years

Statement of Changes in Equity — Group FY2024 from Kimly Limited Annual Report 2025
Metric / unit	2024GroupShare capital	2024GroupTreasury shares	2024GroupShare-based compensation reserve	2024GroupOther reserves	2024GroupPremium paid on acquisition of non-controlling interests	2024GroupRetained earnings	2024GroupTotal attributable to owners of the Company	2024GroupNon-controlling interests	2024GroupTotal equity	Source
Group equity balance
At 1 October 2023SGD thousands	316,145	(2,520)	140	(120,123)	(113,030)	95,870	176,482	6,098	182,580	PDF p. 76
Group equity movements
Profit for the year, representing total comprehensive income for the yearSGD thousands	–	–	–	–	–	33,120	33,120	3,028	36,148	PDF p. 76
Contributions by and distributions to owners
Dividends on ordinary sharesSGD thousands	–	–	–	–	–	(26,332)	(26,332)	(2,315)	(28,647)	PDF p. 76
Purchase of treasury sharesSGD thousands	–	(703)	–	–	–	–	(703)	–	(703)	PDF p. 76
Share-based payment expenses (Kimly Performance Share Plan)SGD thousands	–	–	691	–	–	–	691	–	691	PDF p. 76
Treasury shares transferred on vesting of share awards granted under the Kimly Performance Share PlanSGD thousands	–	691	(691)	–	–	–	–	–	–	PDF p. 76
Total contributions by and distributions to ownersSGD thousands	–	(12)	–	–	–	(26,332)	(26,344)	(2,315)	(28,659)	PDF p. 76
Group equity balance
At 30 September 2024SGD thousands	316,145	(2,532)	140	(120,123)	(113,030)	102,658	183,258	6,811	190,069	PDF p. 76

Definitions & sources

Original report: PDF p. 76 ↗

Amounts are SGD thousands. Each column is a separately printed equity component. Source dashes are retained.

Statement of Changes in Equity — Company FY2025

8 metrics

Units appear below each metric. Scroll to compare years

Statement of Changes in Equity — Company FY2025 from Kimly Limited Annual Report 2025
Metric / unit	2025CompanyShare capital	2025CompanyTreasury shares	2025CompanyShare-based compensation reserve	2025CompanyRetained earnings	2025CompanyTotal	Source
Company equity balance
At 1 October 2024SGD thousands	316,145	(2,532)	140	28,978	342,731	PDF p. 77
Company equity movements
Profit for the year, representing total comprehensive income for the yearSGD thousands	–	–	–	26,033	26,033	PDF p. 77
Contributions by and distributions to owners
Dividends on ordinary sharesSGD thousands	–	–	–	(24,879)	(24,879)	PDF p. 77
Purchase of treasury sharesSGD thousands	–	(133)	–	–	(133)	PDF p. 77
Share-based payment expenses (Kimly Performance Share Plan)SGD thousands	–	–	905	–	905	PDF p. 77
Treasury shares transferred on vesting of share awards granted under the Kimly Performance Share PlanSGD thousands	–	905	(905)	–	–	PDF p. 77
Total contributions by and distributions to ownersSGD thousands	–	772	–	(24,879)	(24,107)	PDF p. 77
Company equity balance
At 30 September 2025SGD thousands	316,145	(1,760)	140	30,132	344,657	PDF p. 77

Definitions & sources

Original report: PDF p. 77 ↗

Amounts are SGD thousands; FY2024 comparative is separately printed on the same page.

Statement of Changes in Equity — Company FY2024

8 metrics

Units appear below each metric. Scroll to compare years

Statement of Changes in Equity — Company FY2024 from Kimly Limited Annual Report 2025
Metric / unit	2024CompanyShare capital	2024CompanyTreasury shares	2024CompanyShare-based compensation reserve	2024CompanyRetained earnings	2024CompanyTotal	Source
Company equity balance
At 1 October 2023SGD thousands	316,145	(2,520)	140	27,427	341,192	PDF p. 77
Company equity movements
Profit for the year, representing total comprehensive income for the yearSGD thousands	–	–	–	27,883	27,883	PDF p. 77
Contributions by and distributions to owners
Dividends on ordinary sharesSGD thousands	–	–	–	(26,332)	(26,332)	PDF p. 77
Purchase of treasury sharesSGD thousands	–	(703)	–	–	(703)	PDF p. 77
Share-based payment expenses (Kimly Performance Share Plan)SGD thousands	–	–	691	–	691	PDF p. 77
Treasury shares transferred on vesting of share awards granted under the Kimly Performance Share PlanSGD thousands	–	691	(691)	–	–	PDF p. 77
Total contributions by and distributions to ownersSGD thousands	–	(12)	–	(26,332)	(26,344)	PDF p. 77
Company equity balance
At 30 September 2024SGD thousands	316,145	(2,532)	140	28,978	342,731	PDF p. 77

Definitions & sources

Original report: PDF p. 77 ↗

Amounts are SGD thousands; FY2024 comparative is separately printed on the same page.

Consolidated Statement of Cash Flows

45 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows from Kimly Limited Annual Report 2025
Metric / unit	2025Group; Singapore dollars, $’000	2024Group; Singapore dollars, $’000	Source
Operating activities
Profit before tax$’000	42,449	41,643	PDF p. 78
Adjustments for
Amortisation of intangible assets$’000	1,539	1,571	PDF p. 78
Depreciation of investment properties$’000	143	143	PDF p. 78
Depreciation of property, plant and equipment$’000	7,291	6,636	PDF p. 78
Depreciation of right-of-use assets$’000	41,932	39,615	PDF p. 78
Gain on derecognition of right-of-use assets and lease liabilities$’000	(9)	(1)	PDF p. 78
Gain on disposal of property, plant and equipment$’000	(115)	(42)	PDF p. 78
Interest expense on lease liabilities$’000	5,719	3,738	PDF p. 78
Interest expense on loans and borrowings$’000	414	646	PDF p. 78
Interest expense on obligations under finance lease$’000	3	1	PDF p. 78
Interest income from short-term deposits$’000	(1,108)	(1,825)	PDF p. 78
Share of profit of an associate and joint ventures$’000	(985)	(758)	PDF p. 78
Share-based payments (Kimly Performance Share Plan)$’000	905	691	PDF p. 78
Write-off of property, plant and equipment$’000	39	58	PDF p. 78
Operating activities
Total adjustments$’000	55,768	50,473	PDF p. 78
Operating cash flows before changes in working capital$’000	98,217	92,116	PDF p. 78
Changes in working capital
(Increase)/decrease in trade and other receivables$’000	(1,825)	48	PDF p. 78
(Increase)/decrease in inventories$’000	(19)	601	PDF p. 78
Decrease/(increase) in prepayments$’000	116	(2,165)	PDF p. 78
Increase in trade and other payables$’000	(6,498)	(267)	PDF p. 78
(Decrease)/increase in other liabilities$’000	(273)	1,525	PDF p. 78
Total changes in working capital$’000	(8,499)	(258)	PDF p. 78
Operating activities
Cash flows from operations$’000	89,718	91,858	PDF p. 78
Interest received$’000	1,226	1,906	PDF p. 78
Income taxes paid$’000	(5,683)	(6,079)	PDF p. 78
Net cash flows generated from operating activities$’000	85,261	87,685	PDF p. 78
Investing activities
Dividend income received from associate and joint ventures$’000	1,416	1,285	PDF p. 78
Investment in joint venture$’000	(784)	–	PDF p. 78
Proceeds from disposal of property, plant and equipment$’000	115	124	PDF p. 78
Purchase of property, plant and equipment$’000	(29,978)	(5,692)	PDF p. 78
Purchase of intangible assets$’000	(6)	(2)	PDF p. 78
Net cash flows used in investing activities$’000	(29,237)	(4,285)	PDF p. 78
Financing activities
Dividends paid on ordinary shares$’000	(24,879)	(26,332)	PDF p. 79
Dividends paid to non-controlling interests$’000	(2,645)	(2,315)	PDF p. 79
Interest expense on lease liabilities paid$’000	(5,719)	(3,738)	PDF p. 79
Interest expense on loans and borrowings paid$’000	(414)	(646)	PDF p. 79
Interest expense on obligations under finance lease paid$’000	(3)	(1)	PDF p. 79
Purchase of treasury shares$’000	(133)	(703)	PDF p. 79
Repayment of obligations under finance lease$’000	(15)	(6)	PDF p. 79
Repayment of lease liabilities$’000	(40,753)	(39,443)	PDF p. 79
Repayment of loans and borrowings$’000	(11,895)	(786)	PDF p. 79
Net cash flows used in financing activities$’000	(86,456)	(73,970)	PDF p. 79
Cash and cash equivalents
Net (decrease)/increase in cash and cash equivalents$’000	(30,432)	9,430	PDF p. 79
Cash and cash equivalents at 1 October$’000	98,492	89,062	PDF p. 79
Cash and cash equivalents at 30 September$’000	68,060	98,492	PDF p. 79

Definitions & sources

Original report: PDF p. 78 ↗ PDF p. 79 ↗

Footnote A, printed in the accompanying note to the cash flow statement (physical page 79): current year additions to property, plant and equipment: 30,585 (2025), 6,549 (2024); less provision for restoration costs, net: – (2025), (281) (2024); decrease/(increase) in other payables: 1,053 (2025), (502) (2024); obligations under finance lease: – (2025), (74) (2024); reduction in prepayments: (1,660) (2025), – (2024); net cash outflow for purchase of property, plant and equipment: 29,978 (2025), 5,692 (2024).

Property, plant and equipment — cash purchase reconciliation

6 metrics

Units appear below each metric. Scroll to compare years

Property, plant and equipment — cash purchase reconciliation from Kimly Limited Annual Report 2025
Metric / unit	2025Group; Singapore dollars, $’000	2024Group; Singapore dollars, $’000	Source
Notes to consolidated statement of cash flows — A
Current year additions to property, plant and equipmentSGD thousands	30,585	6,549	PDF p. 79
Provision for restoration costs, netSGD thousands	–	(281)	PDF p. 79
Decrease/(increase) in other payablesSGD thousands	1,053	(502)	PDF p. 79
Obligations under finance leaseSGD thousands	–	(74)	PDF p. 79
Reduction in prepaymentsSGD thousands	(1,660)	–	PDF p. 79
Net cash outflow for purchase of property, plant and equipmentSGD thousands	29,978	5,692	PDF p. 79

Definitions & sources

Original report: PDF p. 79 ↗

Source note A; cash purchases reconcile to current-year additions and non-cash adjustments.

Financial Highlights — five-year summary

22 metrics

Units appear below each metric. Scroll to compare years

Financial Highlights — five-year summary from Kimly Limited Annual Report 2025
Metric / unit	2021Group	2022Group	2023Group	2024Group	2025Group	Source
Income Statement
Group RevenueS$’000	238,642	317,748	313,852	319,380	322,116	PDF p. 21
Revenue by Business Segment
- Outlet ManagementS$’000	112,455	119,508	122,766	127,114	131,655	PDF p. 21
- Food RetailS$’000	119,361	191,202	183,832	184,988	182,782	PDF p. 21
- Outlet Investment BusinessS$’000	6,826	7,038	7,254	7,278	7,679	PDF p. 21
Income Statement
Group Profit Before TaxS$’000	44,485	43,870	44,658	41,643	42,449	PDF p. 21
Profit Before Tax by Segment
- Outlet ManagementS$’000	19,243	13,405	17,569	14,116	13,920	PDF p. 21
- Outlet Investment BusinessS$’000	1,763	1,210	1,206	958	1,271	PDF p. 21
- Food RetailS$’000	33,269	36,812	35,526	32,558	34,112	PDF p. 21
- OthersS$’000	(9,790)	(7,557)	(7,129)	(5,989)	(6,854)	PDF p. 21
Income Statement
Group Gross ProfitS$’000	78,172	91,542	88,887	90,568	94,054	PDF p. 21
Group EBITDAS$’000	49,938	51,733	51,472	48,815	50,731	PDF p. 21
Group Profit after TaxS$’000	39,292	36,712	36,760	36,148	36,767	PDF p. 21
Financial Position
Total AssetsS$’000	326,318	357,256	333,830	400,516	398,596	PDF p. 21
Total LiabilitiesS$’000	192,722	190,479	151,250	210,447	198,512	PDF p. 21
Total Shareholder's EquityS$’000	133,375	161,604	176,482	183,258	192,411	PDF p. 21
Cash and Cash equivalentsS$’000	94,989	77,622	89,062	98,492	68,060	PDF p. 21
Per Share Information
Basic Earnings Per Share (cents)cents	3.30	2.74	2.73	2.67	2.68	PDF p. 21
Net Asset Value Per Share (cents)cents	11.20	13.00	14.22	14.76	15.47	PDF p. 21
Key Ratios
Gross Profit margin (%)%	32.8	28.8	28.3	28.4	29.2	PDF p. 21
EBITDA margin (%)%	20.9	16.3	16.4	15.3	15.7	PDF p. 21
Profit after tax margin (%)%	16.5	11.6	11.7	11.3	11.4	PDF p. 21
Return on Shareholders' Fund (%)%	29.5	21.1	20.7	18.1	17.3	PDF p. 21

Definitions & sources

Original report: PDF p. 21 ↗

FY2023 Group profit before tax, EBITDA, profit after tax, basic EPS, EBITDA margin and profit after tax margin exclude the gain on disposal of the Confectionary Business of S$2.5 million. Other figures retain their printed definitions. Percentages use the % row unit.

Investment properties — Group

5 metrics

Units appear below each metric. Scroll to compare years

Investment properties — Group from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	Source
Investment properties — Group
Cost at beginning and end of yearSGD thousands	7,130	7,130	PDF p. 106
Accumulated depreciation at beginning of yearSGD thousands	620	477	PDF p. 106
Depreciation charge for the yearSGD thousands	143	143	PDF p. 106
Accumulated depreciation at end of yearSGD thousands	763	620	PDF p. 106
Net carrying amount at end of yearSGD thousands	6,367	6,510	PDF p. 106

Definitions & sources

Original report: PDF p. 106 ↗

Original cost7,130 applies to1 October2023,30 September2024,1 October2024 and30 September2025. Prior closing depreciation equals next opening depreciation.

Investment property rental income and expenses

2 metrics

Units appear below each metric. Scroll to compare years

Investment property rental income and expenses from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	Source
Investment property rental income and expenses
Rental income from investment propertiesSGD thousands	278	270	PDF p. 106
Direct operating expenses of rental-generating propertiesSGD thousands	(67)	(53)	PDF p. 106

Definitions & sources

Original report: PDF p. 106 ↗

Non-cancellable operating leases — rental receivables

1 metrics

Units appear below each metric. Scroll to compare years

Non-cancellable operating leases — rental receivables from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	Source
Non-cancellable operating leases — rental receivables
Not later than one yearSGD thousands	7,785	7,363	PDF p. 112

Definitions & sources

Original report: PDF p. 112 ↗

Investment in subsidiaries — Company

3 metrics

Units appear below each metric. Scroll to compare years

Investment in subsidiaries — Company from Kimly Limited Annual Report 2025
Metric / unit	2025Company	2024Company	Source
Investment in subsidiaries — Company
Unquoted equity shares, at costSGD thousands	122,998	122,778	PDF p. 112
Issuance of shares for acquisition of non-controlling interests in subsidiariesSGD thousands	116,519	116,519	PDF p. 112
Total investment in subsidiariesSGD thousands	239,517	239,297	PDF p. 112

Definitions & sources

Original report: PDF p. 112 ↗

Subsidiaries with material NCI — financial position

11 metrics

Units appear below each metric. Scroll to compare years

Subsidiaries with material NCI — financial position from Kimly Limited Annual Report 2025
Metric / unit	2025Tenderfresh Group	2024Tenderfresh Group	2025Kedai Kopi	2024Kedai Kopi	Source
Subsidiaries with material NCI — financial position
Current assetsSGD thousands	24,809	21,239	3,804	2,310	PDF p. 116
Current liabilitiesSGD thousands	(14,955)	(14,996)	(2,392)	(2,436)	PDF p. 116
Net current assets/(liabilities)SGD thousands	9,854	6,243	1,412	(126)	PDF p. 116
Non-current assetsSGD thousands	19,391	23,514	5,247	7,364	PDF p. 116
Non-current liabilitiesSGD thousands	(8,449)	(10,545)	(3,844)	(4,877)	PDF p. 116
Net non-current assetsSGD thousands	10,942	12,969	1,403	2,487	PDF p. 116
EquitySGD thousands	20,796	19,212	2,815	2,361	PDF p. 116
Portion of non-controlling interests ownership%	25	25	49	49	PDF p. 116
Non-controlling interests share of equitySGD thousands	5,199	4,803	1,379	1,157	PDF p. 116
Other adjustmentsSGD thousands	268	202	9	8	PDF p. 116
Non-controlling interests share of equity after adjustmentsSGD thousands	5,467	5,005	1,388	1,165	PDF p. 116

Definitions & sources

Original report: PDF p. 116 ↗

Underlying subsidiary financial information, modified for fair-value adjustments on consolidation. Percentages are NCI ownership, not Kimly ownership.

Subsidiaries with material NCI — comprehensive income

8 metrics

Units appear below each metric. Scroll to compare years

Subsidiaries with material NCI — comprehensive income from Kimly Limited Annual Report 2025
Metric / unit	2025Tenderfresh Group	2024Tenderfresh Group	2025Kedai Kopi	2024Kedai Kopi	Source
Subsidiaries with material NCI — comprehensive income
RevenueSGD thousands	77,256	78,049	12,646	12,762	PDF p. 117
Profit before income taxSGD thousands	11,111	10,543	1,134	1,171	PDF p. 117
Income tax expenseSGD thousands	(1,527)	(1,396)	(180)	(192)	PDF p. 117
Profit after tax, representing total comprehensive incomeSGD thousands	9,584	9,147	954	979	PDF p. 117
Portion of non-controlling interests ownership%	25	25	49	49	PDF p. 117
Non-controlling interests share of profitsSGD thousands	2,396	2,287	467	479	PDF p. 117
Other adjustmentsSGD thousands	66	(98)	–	–	PDF p. 117
Non-controlling interests share of profits after adjustmentsSGD thousands	2,462	2,189	467	479	PDF p. 117

Definitions & sources

Original report: PDF p. 117 ↗

Underlying subsidiary figures; Group/Company consolidated profit figures are presented separately.

Subsidiaries with material NCI — cash flows

4 metrics

Units appear below each metric. Scroll to compare years

Subsidiaries with material NCI — cash flows from Kimly Limited Annual Report 2025
Metric / unit	2025Tenderfresh Group	2024Tenderfresh Group	2025Kedai Kopi	2024Kedai Kopi	Source
Subsidiaries with material NCI — cash flows
Net cash flows from operationsSGD thousands	14,284	19,534	2,915	2,783	PDF p. 117
Net cash flows used in investing activitiesSGD thousands	(486)	(2,409)	(259)	(54)	PDF p. 117
Net cash flows used in financing activitiesSGD thousands	(4,888)	(12,026)	(1,754)	(2,328)	PDF p. 117
Dividend paid on ordinary sharesSGD thousands	(8,000)	(7,500)	(500)	–	PDF p. 117

Definitions & sources

Original report: PDF p. 117 ↗

Investment in associate and joint ventures — Group

3 metrics

Units appear below each metric. Scroll to compare years

Investment in associate and joint ventures — Group from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	Source
Investment in associate and joint ventures — Group
Investment in an associateSGD thousands	6,015	6,030	PDF p. 118
Investment in joint venturesSGD thousands	6,396	6,027	PDF p. 118
Total investment in associate and joint venturesSGD thousands	12,411	12,057	PDF p. 118

Definitions & sources

Original report: PDF p. 118 ↗

North View Investments LLP — summarised financial position

8 metrics

Units appear below each metric. Scroll to compare years

North View Investments LLP — summarised financial position from Kimly Limited Annual Report 2025
Metric / unit	2025Associate: North View Investments LLP	2024Associate: North View Investments LLP	Source
North View Investments LLP — summarised financial position
Current assetsSGD thousands	3,126	2,903	PDF p. 118
Non-current assetsSGD thousands	29,154	29,601	PDF p. 118
Current liabilitiesSGD thousands	(759)	(709)	PDF p. 118
Non-current liabilitiesSGD thousands	(7,398)	(7,630)	PDF p. 118
EquitySGD thousands	24,123	24,165	PDF p. 118
Groups share in equity —25%SGD thousands	6,031	6,041	PDF p. 118
Other adjustmentSGD thousands	(16)	(11)	PDF p. 118
Carrying amount of the investmentSGD thousands	6,015	6,030	PDF p. 118

Definitions & sources

Original report: PDF p. 118 ↗

Group interest25% in2025 and2024. Underlying associate amounts and Group carrying values are separately labelled.

North View Investments LLP — summarised comprehensive income

7 metrics

Units appear below each metric. Scroll to compare years

North View Investments LLP — summarised comprehensive income from Kimly Limited Annual Report 2025
Metric / unit	2025Associate: North View Investments LLP	2024Associate: North View Investments LLP	Source
North View Investments LLP — summarised comprehensive income
RevenueSGD thousands	1,260	1,260	PDF p. 118
Profit for the yearSGD thousands	366	267	PDF p. 118
Total comprehensive incomeSGD thousands	366	267	PDF p. 118
Groups share of profit for the year, pre-taxSGD thousands	92	67	PDF p. 118
TaxationSGD thousands	(16)	(12)	PDF p. 118
Groups share of profit for the year, after-taxSGD thousands	76	55	PDF p. 118
Dividends received during the yearSGD thousands	92	60	PDF p. 118

Definitions & sources

Original report: PDF p. 118 ↗

Investment in joint ventures — carrying amounts

8 metrics

Units appear below each metric. Scroll to compare years

Investment in joint ventures — carrying amounts from Kimly Limited Annual Report 2025
Metric / unit	2025Group	2024Group	Source
Investment in joint ventures — carrying amounts
Da Sun Food House Pte. Ltd.SGD thousands	998	1,044	PDF p. 119
Hong Kah Food Place Pte. Ltd.SGD thousands	896	1,001	PDF p. 119
Jin Yuan 134 Food House Pte. Ltd.SGD thousands	653	674	PDF p. 119
Joo Seng Food Place Pte. Ltd.SGD thousands	740	800	PDF p. 119
Sin Tong Hong Eating House Pte. Ltd.SGD thousands	934	968	PDF p. 119
Zhen Wei Food House Pte. Ltd.SGD thousands	1,404	1,540	PDF p. 119
206 Management Food Court Pte. Ltd.SGD thousands	771	–	PDF p. 119
Total joint venturesSGD thousands	6,396	6,027	PDF p. 119

Definitions & sources

Original report: PDF p. 119 ↗

Joint ventures — summarised financial position FY2025

15 metrics

Units appear below each metric. Scroll to compare years

Joint ventures — summarised financial position FY2025 from Kimly Limited Annual Report 2025
Metric / unit	2025Da Sun Food House Pte. Ltd.	2025Hong Kah Food Place Pte. Ltd.	2025Jin Yuan 134 Food House Pte. Ltd.	2025Joo Seng Food Place Pte. Ltd.	2025Sin Tong Hong Eating House Pte. Ltd.	2025Zhen Wei Food House Pte. Ltd.	2025206 Management Food Court Pte. Ltd.	2025Total	Source
Joint ventures — summarised financial position FY2025
Cash and cash equivalentsSGD thousands	758	540	815	888	1,073	1,197	359	5,630	PDF p. 120
Trade receivablesSGD thousands	26	8	9	1	2	1	2	49	PDF p. 120
Other current assetsSGD thousands	33	128	42	84	45	63	14	409	PDF p. 120
Current assetsSGD thousands	817	676	866	973	1,120	1,261	375	6,088	PDF p. 120
Non-current assetsSGD thousands	633	148	160	254	174	779	615	2,763	PDF p. 120
Total assetsSGD thousands	1,450	824	1,026	1,227	1,294	2,040	990	8,851	PDF p. 120
Current liabilitiesSGD thousands	504	230	360	538	550	821	699	3,702	PDF p. 120
Non-current liabilitiesSGD thousands	336	65	18	6	–	388	140	953	PDF p. 120
Total liabilitiesSGD thousands	840	295	378	544	550	1,209	839	4,655	PDF p. 120
EquitySGD thousands	610	529	648	683	744	831	151	4,196	PDF p. 120
Proportion of Groups ownership%	49	49	49	49	49	49	49	49	PDF p. 120
Groups share in equitySGD thousands	299	260	317	335	365	407	74	2,057	PDF p. 120
Other adjustmentsSGD thousands	–	(51)	–	(55)	6	–	(49)	(149)	PDF p. 120
Lease assignment fees, netSGD thousands	699	687	336	460	563	997	746	4,488	PDF p. 120
Carrying amount of investmentsSGD thousands	998	896	653	740	934	1,404	771	6,396	PDF p. 120

Definitions & sources

Original report: PDF p. 120 ↗

Amounts are underlying joint-venture balances unless the row explicitly gives Group share or investment carrying value. Printed total ownership49% is a source percentage, not a sum of investee percentages.

Joint ventures — summarised financial position FY2024

15 metrics

Units appear below each metric. Scroll to compare years

Joint ventures — summarised financial position FY2024 from Kimly Limited Annual Report 2025
Metric / unit	2024Da Sun Food House Pte. Ltd.	2024Hong Kah Food Place Pte. Ltd.	2024Jin Yuan 134 Food House Pte. Ltd.	2024Joo Seng Food Place Pte. Ltd.	2024Sin Tong Hong Eating House Pte. Ltd.	2024Zhen Wei Food House Pte. Ltd.	2024Total	Source
Joint ventures — summarised financial position FY2024
Cash and cash equivalentsSGD thousands	538	412	710	764	949	940	4,313	PDF p. 121
Trade receivablesSGD thousands	1	9	–	3	1	1	15	PDF p. 121
Other current assetsSGD thousands	53	131	83	64	53	91	475	PDF p. 121
Current assetsSGD thousands	592	552	793	831	1,003	1,032	4,803	PDF p. 121
Non-current assetsSGD thousands	136	327	20	47	–	222	752	PDF p. 121
Total assetsSGD thousands	728	879	813	878	1,003	1,254	5,555	PDF p. 121
Current liabilitiesSGD thousands	156	324	205	231	324	407	1,647	PDF p. 121
Non-current liabilitiesSGD thousands	43	26	22	49	35	71	246	PDF p. 121
Total liabilitiesSGD thousands	199	350	227	280	359	478	1,893	PDF p. 121
EquitySGD thousands	529	529	586	598	644	776	3,662	PDF p. 121
Proportion of Groups ownership%	49	49	49	49	49	49	49	PDF p. 121
Groups share in equitySGD thousands	259	259	287	293	316	381	1,795	PDF p. 121
Lease assignment fees, netSGD thousands	785	793	387	562	646	1,159	4,332	PDF p. 121
Other adjustmentsSGD thousands	–	(51)	–	(55)	6	–	(100)	PDF p. 121
Carrying amount of investmentsSGD thousands	1,044	1,001	674	800	968	1,540	6,027	PDF p. 121

Definitions & sources

Original report: PDF p. 121 ↗

Joint ventures — summarised comprehensive income FY2025

8 metrics

Units appear below each metric. Scroll to compare years

Joint ventures — summarised comprehensive income FY2025 from Kimly Limited Annual Report 2025
Metric / unit	2025Da Sun Food House Pte. Ltd.	2025Hong Kah Food Place Pte. Ltd.	2025Jin Yuan 134 Food House Pte. Ltd.	2025Joo Seng Food Place Pte. Ltd.	2025Sin Tong Hong Eating House Pte. Ltd.	2025Zhen Wei Food House Pte. Ltd.	2025206 Management Food Court Pte. Ltd.	2025Total	Source
Joint ventures — summarised comprehensive income FY2025
RevenueSGD thousands	1,645	1,650	1,280	2,324	2,137	3,082	684	12,802	PDF p. 122
Operating expenseSGD thousands	(1,266)	(1,362)	(799)	(1,688)	(1,423)	(2,241)	(634)	(9,413)	PDF p. 122
Income tax expenseSGD thousands	(46)	17	(19)	(51)	(64)	(87)	–	(250)	PDF p. 122
Profit after tax, representing total comprehensive incomeSGD thousands	333	305	462	585	650	754	50	3,139	PDF p. 122
Groups share of profit for the year, before lease-fee amortisationSGD thousands	163	149	226	287	318	369	25	1,537	PDF p. 122
Amortisation of lease assignment feesSGD thousands	(86)	(106)	(50)	(102)	(83)	(163)	(38)	(628)	PDF p. 122
Groups share of profit for the year, after lease-fee amortisationSGD thousands	77	43	176	185	235	206	(13)	909	PDF p. 122
Dividends received during the yearSGD thousands	123	147	196	245	270	343	–	1,324	PDF p. 122

Definitions & sources

Original report: PDF p. 122 ↗

Joint ventures — summarised comprehensive income FY2024

10 metrics

Units appear below each metric. Scroll to compare years

Joint ventures — summarised comprehensive income FY2024 from Kimly Limited Annual Report 2025
Metric / unit	2024Da Sun Food House Pte. Ltd.	2024Hong Kah Food Place Pte. Ltd.	2024Jin Yuan 134 Food House Pte. Ltd.	2024Joo Seng Food Place Pte. Ltd.	2024Sin Tong Hong Eating House Pte. Ltd.	2024Zhen Wei Food House Pte. Ltd.	2024Total	Source
Joint ventures — summarised comprehensive income FY2024
RevenueSGD thousands	1,600	1,765	1,329	2,352	2,114	3,217	12,377	PDF p. 123
Operating expenseSGD thousands	(1,335)	(1,383)	(889)	(1,874)	(1,524)	(2,445)	(9,450)	PDF p. 123
Subtotal before income taxSGD thousands	265	382	440	478	590	772	2,927	PDF p. 123
Income tax expenseSGD thousands	(18)	(37)	(44)	(42)	(46)	(102)	(289)	PDF p. 123
Profit after taxSGD thousands	247	345	396	436	544	670	2,638	PDF p. 123
Total comprehensive incomeSGD thousands	247	345	396	436	544	670	2,638	PDF p. 123
Groups share of profit for the year, before lease-fee amortisationSGD thousands	121	169	194	214	267	328	1,293	PDF p. 123
Amortisation of lease assignment feesSGD thousands	(86)	(106)	(50)	(102)	(83)	(163)	(590)	PDF p. 123
Groups share of profit for the year, after lease-fee amortisationSGD thousands	35	63	144	112	184	165	703	PDF p. 123
Dividends received during the yearSGD thousands	98	172	172	220	245	318	1,225	PDF p. 123

Definitions & sources

Original report: PDF p. 123 ↗

Dividends — declared and paid and proposed amounts

4 metrics

Units appear below each metric. Scroll to compare years

Dividends — declared and paid and proposed amounts from Kimly Limited Annual Report 2025
Metric / unit	2025Group and Company	2024Group and Company	Source
Dividends — declared and paid and proposed amounts
Final dividend paid during reporting year — relates to prior financial yearSGD thousands	12,438	13,911	PDF p. 142
Interim dividend paid during reporting yearSGD thousands	12,441	12,421	PDF p. 142
Total declared and paid during reporting yearSGD thousands	24,879	26,332	PDF p. 142
Proposed final dividend — not recognised as a liabilitySGD thousands	12,441	12,415	PDF p. 142

Definitions & sources

Original report: PDF p. 142 ↗

Reporting-year payment columns: FY2025 final payment relates toFY2024; FY2024 final payment relates toFY2023. Proposed final dividend is subject to shareholder approval.

Dividends — rates per ordinary share

3 metrics

Units appear below each metric. Scroll to compare years

Dividends — rates per ordinary share from Kimly Limited Annual Report 2025
Metric / unit	2025Reporting-year dividend note	2024Reporting-year dividend note	Source
Dividends — rates per ordinary share
Final paid dividend rate — prior financial yearSGD cents per share	1.00	1.12	PDF p. 142
Interim dividend rateSGD cents per share	1.00	1.00	PDF p. 142
Proposed final dividend rateSGD cents per share	1.00	1.00	PDF p. 142

Definitions & sources

Original report: PDF p. 142 ↗

Rates are Singapore cents per ordinary share. FY2025 payment column final rate applies toFY2024; FY2024 payment column final rate applies toFY2023.

Financial highlights — original chart comparisons

5 metrics

Units appear below each metric. Scroll to compare years

Financial highlights — original chart comparisons from Kimly Limited Annual Report 2025
Metric / unit	2021Group	2022Group	2023Group	2024Group	2025Group	Source
Financial highlights charts
RevenueSGD millions	238.6	317.7	313.9	319.4	322.1	PDF p. 20
Gross profitSGD millions	78.2	91.5	88.9	90.6	94.1	PDF p. 20
Gross profit margin%	32.8	28.8	28.3	28.4	29.2	PDF p. 20
Net profit for the yearSGD millions	39.3	36.7	36.8	36.1	36.8	PDF p. 20
Basic earnings per shareSGD cents	3.30	2.74	2.73	2.67	2.68	PDF p. 20

Definitions & sources

Original report: PDF p. 20 ↗

FY2023 starred net profit and basic EPS exclude the gain on disposal of the Confectionary Business of S$2.5 million.

Charts use SGD millions or cents as labelled; detailed five-year tables use SGD thousands. Chart rounding and printed values are preserved separately.

Revenue breakdown — original segment chart

6 metrics

Units appear below each metric. Scroll to compare years

Revenue breakdown — original segment chart from Kimly Limited Annual Report 2025
Metric / unit	2021Group	2022Group	2023Group	2024Group	2025Group	Source
Revenue breakdown by business segment
Outlet Management — RevenueSGD millions	112.5	119.5	122.8	127.1	131.7	PDF p. 20
Food Retail — RevenueSGD millions	119.3	191.2	183.8	185.0	182.8	PDF p. 20
Outlet Investment Business — RevenueSGD millions	6.8	7.0	7.3	7.3	7.6	PDF p. 20
Outlet Management — Share of total revenue%	47.1	37.6	39.1	39.8	40.8	PDF p. 20
Food Retail — Share of total revenue%	50.0	60.2	58.6	57.9	56.8	PDF p. 20
Outlet Investment Business — Share of total revenue%	2.9	2.2	2.3	2.3	2.4	PDF p. 20

Definitions & sources

Original report: PDF p. 20 ↗

Original chart legend: Outlet Management(red), Food Retail(orange), Outlet Investment Business(green).

Original FY2025 Outlet Investment Business chart prints7.6 million. The detailed table prints7,679 thousand, which rounds7.7 million. Both printed values are retained.

Where the money comes from

Segment information

By business

Business segments 2025 (Group, $'000) 21 lines

Business segments 2025 (Group, $'000)
Item / unit	2025Outlet management	2025Food retail	2025Outlet investment business	2025Others	2025Adjustments and eliminations	2025Group	Source
Revenue
Revenue from external customers$'000	131,655	182,782	7,679	–	–	322,116	PDF p. 135
Inter-segment revenue$'000	37,953	78,532	2,642	53,805	(172,932)	–	PDF p. 135
Total revenue$'000	169,608	261,314	10,321	53,805	(172,932)	322,116	PDF p. 135
Results
Amortisation of intangible assets$'000	(511)	(1,028)	–	–	–	(1,539)	PDF p. 135
Depreciation of investment properties$'000	–	–	(143)	–	–	(143)	PDF p. 135
Depreciation of property, plant and equipment$'000	(3,238)	(2,252)	(1,351)	(450)	–	(7,291)	PDF p. 135
Depreciation of right-of-use assets$'000	(33,487)	(8,254)	(80)	(111)	–	(41,932)	PDF p. 135
Results - Finance costs
- Lease liabilities$'000	(4,882)	(796)	(4)	(37)	–	(5,719)	PDF p. 135
- Loans and borrowings$'000	–	–	(414)	–	–	(414)	PDF p. 135
- Obligations under finance lease$'000	(3)	–	–	–	–	(3)	PDF p. 135
Results
Gain on derecognition of right-of-use assets and lease liabilities$'000	–	9	–	–	–	9	PDF p. 135
Gain on disposal of property, plant and equipment$'000	–	65	–	50	–	115	PDF p. 135
Government grants$'000	1,089	218	66	34	–	1,407	PDF p. 135
Interest income from short-term deposits$'000	141	295	18	654	–	1,108	PDF p. 135
Rental expense on short-term leases and low-value assets, net of rental rebates received$'000	(872)	(1,842)	(57)	(8)	–	(2,779)	PDF p. 135
Share-based payment expenses (Kimly Performance Share Plan)$'000	(177)	(475)	–	(253)	–	(905)	PDF p. 135
Share of profit of an associate and joint ventures$'000	909	–	76	–	–	985	PDF p. 135
Write-off of property, plant and equipment$'000	–	(39)	–	–	–	(39)	PDF p. 135
Segment profit/(loss)$'000	13,920	34,112	1,271	(6,854)	–	42,449	PDF p. 135
Assets
Segment assets$'000	167,567	113,611	99,037	18,381	–	398,596	PDF p. 135
Liabilities
Segment liabilities$'000	(143,318)	(40,011)	(7,234)	(7,949)	–	(198,512)	PDF p. 135

Notes

Note A: Inter-segment revenues and income are eliminated on consolidation.

The 'Employee benefits expenses' row in the 2025 table prints no segment values (only a dash under Adjustments and eliminations), so it is omitted.

Geographical information is not presented: the Group operates mainly in Singapore with revenue generated in Singapore.

Business segments 2024 (Group, $'000) 22 lines

Business segments 2024 (Group, $'000)
Item / unit	2024Outlet management	2024Food retail	2024Outlet investment business	2024Others	2024Adjustments and eliminations	2024Group	Source
Revenue
Revenue from external customers$'000	127,114	184,988	7,278	–	–	319,380	PDF p. 136
Inter-segment revenue$'000	35,196	75,697	1,946	55,362	(168,201)	–	PDF p. 136
Total revenue$'000	162,310	260,685	9,224	55,362	(168,201)	319,380	PDF p. 136
Results
Amortisation of intangible assets$'000	(543)	(1,028)	–	–	–	(1,571)	PDF p. 136
Depreciation of investment properties$'000	–	–	(143)	–	–	(143)	PDF p. 136
Depreciation of property, plant and equipment$'000	(2,953)	(1,941)	(1,242)	(500)	–	(6,636)	PDF p. 136
Depreciation of right-of-use assets$'000	(31,339)	(8,083)	(72)	(121)	–	(39,615)	PDF p. 136
Employee benefits expenses$'000	(34,455)	(55,752)	(1,461)	(5,836)	–	(97,504)	PDF p. 136
Results - Finance costs
- Lease liabilities$'000	(2,936)	(756)	(5)	(41)	–	(3,738)	PDF p. 136
- Loans and borrowings$'000	–	–	(646)	–	–	(646)	PDF p. 136
- Obligations under finance lease$'000	(1)	–	–	–	–	(1)	PDF p. 136
Results
Gain on derecognition of right-of- use assets and lease liabilities$'000	1	–	–	–	–	1	PDF p. 136
Gain on disposal of property, plant and equipment$'000	–	29	–	13	–	42	PDF p. 136
Government grants$'000	908	222	43	76	–	1,249	PDF p. 136
Interest income from short-term deposits$'000	186	361	19	1,259	–	1,825	PDF p. 136
Rental expense on short-term leases and low-value assets, net of rental rebates received$'000	(1,360)	(1,927)	(59)	(5)	–	(3,351)	PDF p. 136
Share-based payment expenses (Kimly Performance Share Plan)$'000	(171)	(234)	–	(286)	–	(691)	PDF p. 136
Share of profit of an associate and joint ventures$'000	703	–	55	–	–	758	PDF p. 136
Write-off of property, plant and equipment$'000	–	(58)	–	–	–	(58)	PDF p. 136
Segment profit/(loss)$'000	14,116	32,558	958	(5,989)	–	41,643	PDF p. 136
Assets
Segment assets$'000	157,288	121,659	76,428	45,141	–	400,516	PDF p. 136
Liabilities
Segment liabilities$'000	(139,790)	(46,220)	(13,624)	(10,813)	–	(210,447)	PDF p. 136

Notes

Note A: Inter-segment revenues and income are eliminated on consolidation.

Geographical information is not presented: the Group operates mainly in Singapore with revenue generated in Singapore.

Debt

Borrowings

Bank loans by maturity year (Note 26)

Bank loans by maturity year (Note 26) — Group
Item / unit	2025$'000	2024$'000	Source
Bank loans
Bank loan 1$'000	–	4,716	PDF p. 128
Bank loan 2$'000	2,315	2,430	PDF p. 128
Bank loan 3$'000	–	3,633	PDF p. 128
Bank loan 4$'000	–	3,305	PDF p. 128
Bank loan 5$'000	2,696	2,822	PDF p. 128
Total interest-bearing loans and borrowings$'000	5,011	16,906	PDF p. 128

Notes

Maturity column printed: Bank loan 1 2039; Bank loans 2-5 2040. Bank loan 1 settled 29 Nov 2024; Bank loan 4 settled 30 Apr 2025; Bank loan 3 settled 5 May 2025.

Contractual undiscounted maturity – loans and lease liabilities, Group

Contractual undiscounted maturity – loans and lease liabilities, Group — Group
Item / unit	20251 year or less, $'000	20252 to 5 years, $'000	2025over 5 years, $'000	2025total, $'000	20241 year or less, $'000	20242 to 5 years, $'000	2024over 5 years, $'000	2024total, $'000	Source
Financial liabilities
Interest-bearing loans and borrowings$'000	403	1,760	4,601	6,764	7,012	4,495	12,550	24,057	PDF p. 139 PDF p. 140
Lease liabilities$'000	45,750	97,972	16,146	159,868	41,636	90,617	18,427	150,680	PDF p. 139 PDF p. 140

Notes

Based on contractual undiscounted repayment obligations.

Borrowing notes 1 tables

Interest-bearing loans and borrowings – current/non-current (Note 26)

Interest-bearing loans and borrowings – current/non-current (Note 26) — Group
Item / unit	2025$'000	2024$'000	Source
Interest-bearing loans and borrowings
Current$'000	280	5,253	PDF p. 128
Non-current$'000	4,731	11,653	PDF p. 128

Notes

All the bank loans are denominated in Singapore Dollars loans with effective interest rates ranging from 1.48% to 4.28% per annum (2024: 1.48% to 4.78% per annum).

Bank loans are secured by corporate guarantee by the Company, mortgage of leasehold property/properties and assignment of rental proceeds.

Payout

Dividends & distributions

Dividends declared and proposed

Item	Value	Period / scope	Source
Interim exempt (one-tier) dividend for 2025	1.00 cents per share	FY2025 interim, Group and Company, declared and paid	PDF p. 142
Interim exempt (one-tier) dividend for 2024	1.00 cents per share	FY2024 interim (comparative), Group and Company	PDF p. 142
Final exempt (one-tier) dividend for 2025	1.00 cents per share	FY2025 final, proposed, Group and Company · As at 2025-09-30	PDF p. 142
Final exempt (one-tier) dividend for 2024	1.00 cents per share	FY2024 final (comparative), paid in FY2025, Group and Company	PDF p. 142
total dividend for FY2025	2.00 Singapore cents per share	FY2025 total	PDF p. 9

Extracted from Kimly Limited Annual Report 2025 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
Ernst & Young LLP	Ernst & Young LLP	Group and Company, FY ended 30 September 2025	PDF p. 71
The engagement partner on the audit	Tan Peck Yen	Group	PDF p. 71
Opinion	properly drawn up in accordance with the provisions of the Companies Act 1967	Group and Company	PDF p. 68

Key audit matters

Item	Value	Period / scope	Source
Completeness of revenue	Given the large volume of cash transactions and as cash is susceptible to theft and pilferage, we have focused on the completeness of cash and the corresponding revenue as a key audit matter.	Group, FY ended 30 September 2025	PDF p. 69

Extracted from Kimly Limited Annual Report 2025 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 Kimly Limited Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Main statements include Group and Company financial position and equity changes, and Group income and cash flows. Separate Company income/cash-flow statements are not disclosed.

The fiscal year ends on 30 September; this is not a calendar-year report.

Original FY2023 starred summary figures exclude S$2.5 million Confectionary Business disposal gain; other unstarred values retain their source definition.

Separate historical full-report backfill remains incomplete.

Investment/property notes disclose Company subsidiary investments, Group associate/joint-venture carrying amounts, investee summaries and NCI summaries. These scopes must not be mixed with consolidated totals.

The original subsequent-events note prints S$2,450,000 million for a shareholder loan. This ambiguous source expression is retained as a source note; no normalised monetary figure is inferred from it.

Original chart discrepancy retained: FY2025 Outlet Investment Business prints7.6 million while detailed revenue7,679 thousand rounds7.7 million.

Main reporting year ends30 September2025; FY2023 starred summary and chart figures exclude the S$2.5 million Confectionary Business disposal gain.

These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.