ISEC 40T
SGD 0.31
+0.00% +0.00 Updated 21 Oct 2026, 12:02 SGT
Financials
ISEC HEALTHCARE LTD. Annual Report 2025
Explore the statements
34 tablesStatements of financial position — FY2025 report
34 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment$’000 | 47,299 | 29,793 | 57 | 53 | PDF p. 56 |
| Right-of-use assets$’000 | 9,547 | 10,899 | 56 | 91 | PDF p. 56 |
| Intangible assets$’000 | 54,582 | 53,174 | 217 | 234 | PDF p. 56 |
| Investment in subsidiaries$’000 | – | – | 60,997 | 60,997 | PDF p. 56 |
| Net investment in sublease$’000 | – | 50 | – | – | PDF p. 56 |
| Deferred tax assets$’000 | 430 | 275 | 13 | 15 | PDF p. 56 |
| Total non-current assets$’000 | 111,858 | 94,191 | 61,340 | 61,390 | PDF p. 56 |
| Current assets | |||||
| Inventories$’000 | 2,769 | 2,501 | – | – | PDF p. 56 |
| Trade and other receivables$’000 | 6,697 | 5,950 | 16,734 | 18,895 | PDF p. 56 |
| Prepayments$’000 | 522 | 436 | 37 | 30 | PDF p. 56 |
| Net investment in sublease$’000 | 50 | 57 | – | – | PDF p. 56 |
| Current income tax asset$’000 | 215 | – | – | – | PDF p. 56 |
| Cash and cash equivalents$’000 | 23,794 | 15,911 | 2,997 | 1,200 | PDF p. 56 |
| Total current assets$’000 | 34,047 | 24,855 | 19,768 | 20,125 | PDF p. 56 |
| Total assets$’000 | 145,905 | 119,046 | 81,108 | 81,515 | PDF p. 56 |
| EQUITY | |||||
| Share capital$’000 | 76,532 | 76,381 | 76,532 | 76,381 | PDF p. 56 |
| Other reserves$’000 | (7,766) | (10,007) | – | 156 | PDF p. 56 |
| Retained earnings$’000 | 33,026 | 23,685 | 4,196 | 4,598 | PDF p. 56 |
| Equity attributable to owners | |||||
| of the Company$’000 | 101,792 | 90,059 | 80,728 | 81,135 | PDF p. 56 |
| Non-controlling interests$’000 | 1,785 | 1,680 | – | – | PDF p. 56 |
| Total equity$’000 | 103,577 | 91,739 | 80,728 | 81,135 | PDF p. 56 |
| Non-current liabilities | |||||
| Borrowings$’000 | 16,502 | 767 | – | – | PDF p. 56 |
| Lease liabilities$’000 | 8,158 | 9,445 | 23 | 61 | PDF p. 56 |
| Deferred tax liabilities$’000 | 130 | 5 | – | – | PDF p. 56 |
| Provisions$’000 | 176 | 324 | 15 | 14 | PDF p. 56 |
| Total non-current liabilities$’000 | 24,966 | 10,541 | 38 | 75 | PDF p. 56 |
| Current liabilities | |||||
| Trade and other payables$’000 | 13,805 | 12,425 | 294 | 265 | PDF p. 56 |
| Borrowings$’000 | 260 | 672 | – | – | PDF p. 56 |
| Lease liabilities$’000 | 2,137 | 2,208 | 38 | 36 | PDF p. 56 |
| Provisions$’000 | 173 | – | – | – | PDF p. 56 |
| Current income tax payable$’000 | 987 | 1,461 | 10 | 4 | PDF p. 56 |
| Total current liabilities$’000 | 17,362 | 16,766 | 342 | 305 | PDF p. 56 |
| Total liabilities$’000 | 42,328 | 27,307 | 380 | 380 | PDF p. 56 |
| Total equity and liabilities$’000 | 145,905 | 119,046 | 81,108 | 81,515 | PDF p. 56 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 56 ↗
Consolidated statement of profit or loss and other comprehensive income — FY2025 report
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated statement of profit or loss and other comprehensive income — FY2025 report | |||
| Revenue$’000 | 79,211 | 74,197 | PDF p. 57 |
| Cost of sales$’000 | (45,850) | (41,529) | PDF p. 57 |
| Gross profit$’000 | 33,361 | 32,668 | PDF p. 57 |
| Other item of income Other income$’000 | 854 | 1,209 | PDF p. 57 |
| Other items of expense Selling and distribution expenses$’000 | (294) | (246) | PDF p. 57 |
| Administrative expenses$’000 | (15,445) | (13,871) | PDF p. 57 |
| Other expenses$’000 | (128) | (1,971) | PDF p. 57 |
| Finance costs$’000 | (641) | (602) | PDF p. 57 |
| Profit before income tax$’000 | 17,707 | 17,187 | PDF p. 57 |
| Income tax expense$’000 | (4,290) | (4,293) | PDF p. 57 |
| Profit for the year$’000 | 13,417 | 12,894 | PDF p. 57 |
| Items that may be reclassified subsequently to profit or loss: | |||
| Foreign currency translation of subsidiaries$’000 | 2,326 | 2,949 | PDF p. 57 |
| Other comprehensive income for the year, net of tax$’000 | 2,326 | 2,949 | PDF p. 57 |
| Total comprehensive income for the year$’000 | 15,743 | 15,843 | PDF p. 57 |
| Profit for the year attributable to: Owners of the Company$’000 | 13,367 | 12,824 | PDF p. 57 |
| Non-controlling interests$’000 | 50 | 70 | PDF p. 57 |
| Subtotal$’000 | 13,417 | 12,894 | PDF p. 57 |
| Total comprehensive income attributable to: | |||
| Owners of the Company$’000 | 15,737 | 15,694 | PDF p. 57 |
| Non-controlling interests$’000 | 6 | 149 | PDF p. 57 |
| Subtotal$’000 | 15,743 | 15,843 | PDF p. 57 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 57 ↗
Earnings per share — FY2025 report
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Total comprehensive income attributable to: | |||
| Earnings per share – basic (in cents)cents per share | 2.32 | 2.23 | PDF p. 57 |
| – diluted (in cents)cents per share | 2.32 | 2.23 | PDF p. 57 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 57 ↗
Consolidated statement of changes in equity — FY2025 — physical58 — FY2025 report
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group — Share capital | 2025Group — Foreign currency translation reserve | 2025Group — Merger reserve | 2025Group — Capital reserve | 2025Group — Share compensation/option reserve | 2025Group — Retained earnings | 2025Group — Equity attributable to owners of the Company | 2025Group — Non-controlling interests | 2025Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated statement of changes in equity — FY2025 — physical58 — FY2025 report | ||||||||||
| At 1 January 2025$’000 | 76,381 | (2,128) | (3,572) | (4,463) | 156 | 23,685 | 90,059 | 1,680 | 91,739 | PDF p. 58 |
| Profit for the year$’000 | – | – | – | – | – | 13,367 | 13,367 | 50 | 13,417 | PDF p. 58 |
| Other comprehensive income Foreign currency translation$’000 | – | 2,370 | – | – | – | – | 2,370 | (44) | 2,326 | PDF p. 58 |
| Total comprehensive income for the year$’000 | – | 2,370 | – | – | – | 13,367 | 15,737 | 6 | 15,743 | PDF p. 58 |
| Transactions with owners of the Company (1) Issuance of ordinary shares$’000 | 156 | – | – | – | (156) | – | – | – | – | PDF p. 58 |
| Dividends$’000 | – | – | – | – | – | (4,026) | (4,026) | – | (4,026) | PDF p. 58 |
| Share issue expenses$’000 | (5) | – | – | – | – | – | (5) | – | (5) | PDF p. 58 |
| Total transactions with owners of the Company$’000 | 151 | – | – | – | (156) | (4,026) | (4,031) | – | (4,031) | PDF p. 58 |
| Transaction with non-controlling interests Subscription of shares in subsidiaries by (2) non-controlling interests$’000 | – | – | – | 27 | – | – | 27 | 99 | 126 | PDF p. 58 |
| Total transaction with non-controlling interests$’000 | – | – | – | 27 | – | – | 27 | 99 | 126 | PDF p. 58 |
| At 31 December 2025$’000 | 76,532 | 242 | (3,572) | (4,436) | – | 33,026 | 101,792 | 1,785 | 103,577 | PDF p. 58 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 58 ↗
Consolidated statement of changes in equity — FY2024 — physical59 — FY2025 report
13 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group — Share capital | 2024Group — Foreign currency translation reserve | 2024Group — Merger reserve | 2024Group — Capital reserve | 2024Group — Share compensation/option reserve | 2024Group — Retained earnings | 2024Group — Equity attributable to owners of the Company | 2024Group — Non-controlling interests | 2024Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated statement of changes in equity — FY2024 — physical59 — FY2025 report | ||||||||||
| At 1 January 2024$’000 | 76,138 | (4,998) | (3,572) | (4,463) | 128 | 17,476 | 80,709 | 1,441 | 82,150 | PDF p. 59 |
| Profit for the year$’000 | – | – | – | – | – | 12,824 | 12,824 | 70 | 12,894 | PDF p. 59 |
| Other comprehensive income Foreign currency translation$’000 | – | 2,870 | – | – | – | – | 2,870 | 79 | 2,949 | PDF p. 59 |
| Total comprehensive income for the year$’000 | – | 2,870 | – | – | – | 12,824 | 15,694 | 149 | 15,843 | PDF p. 59 |
| Transactions with owners of the Company (1) Issuance of ordinary shares$’000 | 209 | – | – | – | – | – | 209 | – | 209 | PDF p. 59 |
| Reclassification of fair value$’000 | 34 | – | – | – | (34) | – | – | – | – | PDF p. 59 |
| Dividends$’000 | – | – | – | – | – | (6,615) | (6,615) | – | (6,615) | PDF p. 59 |
| Share-based compensation (2) expense$’000 | – | – | – | – | 67 | – | 67 | – | 67 | PDF p. 59 |
| (3) Reversal of share options$’000 | – | – | – | – | (5) | – | (5) | – | (5) | PDF p. 59 |
| Total transactions with owners of the Company$’000 | 243 | – | – | – | 28 | (6,615) | (6,344) | – | (6,344) | PDF p. 59 |
| Transaction with non-controlling interests Subscription of share in a subsidiary by (4) non-controlling interest$’000 | – | – | – | – | – | – | – | 90 | 90 | PDF p. 59 |
| Total transaction with non-controlling interests$’000 | – | – | – | – | – | – | – | 90 | 90 | PDF p. 59 |
| At 31 December 2024$’000 | 76,381 | (2,128) | (3,572) | (4,463) | 156 | 23,685 | 90,059 | 1,680 | 91,739 | PDF p. 59 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 59 ↗
Company statement of changes in equity — FY2025 — FY2025 report
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company — Share capital | 2025Company — Share compensation/option reserve | 2025Company — Retained earnings | 2025Company — Total equity | Source |
|---|---|---|---|---|---|
| 2025 | |||||
| At 1 January 2025$’000 | 76,381 | 156 | 4,598 | 81,135 | PDF p. 60 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | 3,624 | 3,624 | PDF p. 60 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 156 | (156) | – | – | PDF p. 60 |
| Dividends$’000 | – | – | (4,026) | (4,026) | PDF p. 60 |
| Share issue expenses$’000 | (5) | – | – | (5) | PDF p. 60 |
| Total transactions with owners of the Company$’000 | 151 | (156) | (4,026) | (4,031) | PDF p. 60 |
| At 31 December 2025$’000 | 76,532 | – | 4,196 | 80,728 | PDF p. 60 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 60 ↗
Company statement of changes in equity — FY2024 — FY2025 report
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Company — Share capital | 2024Company — Share compensation/option reserve | 2024Company — Retained earnings | 2024Company — Total equity | Source |
|---|---|---|---|---|---|
| 2024 | |||||
| At 1 January 2024$’000 | 76,138 | 128 | 5,389 | 81,655 | PDF p. 60 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | 5,824 | 5,824 | PDF p. 60 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 209 | – | – | 209 | PDF p. 60 |
| Reclassification of fair value$’000 | 34 | (34) | – | – | PDF p. 60 |
| Dividends$’000 | – | – | (6,615) | (6,615) | PDF p. 60 |
| Share-based compensation expense$’000 | – | 67 | – | 67 | PDF p. 60 |
| Reversal of share options$’000 | – | (5) | – | (5) | PDF p. 60 |
| Total transactions with owners of the Company$’000 | 243 | 28 | (6,615) | (6,344) | PDF p. 60 |
| At 31 December 2024$’000 | 76,381 | 156 | 4,598 | 81,135 | PDF p. 60 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 60 ↗
Consolidated statement of cash flows — physical61 — FY2025 report
27 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before income tax$’000 | 17,707 | 17,187 | PDF p. 61 |
| Adjustments for: | |||
| Allowance for expected credit losses, net$’000 | 96 | 35 | PDF p. 61 |
| Amortisation of intangible assets$’000 | 55 | 404 | PDF p. 61 |
| Depreciation of property, plant and equipment$’000 | 2,411 | 1,773 | PDF p. 61 |
| Depreciation of right-of-use assets$’000 | 2,443 | 2,145 | PDF p. 61 |
| Interest income$’000 | (356) | (326) | PDF p. 61 |
| Interest expense$’000 | 641 | 602 | PDF p. 61 |
| Impairment loss for goodwill$’000 | – | 1,520 | PDF p. 61 |
| Gain on lease modification$’000 | (16) | – | PDF p. 61 |
| Loss on lease remeasurement$’000 | 27 | – | PDF p. 61 |
| Property, plant and equipment written-off$’000 | * | 8 | PDF p. 61 |
| Share-based compensation expense$’000 | – | 67 | PDF p. 61 |
| Rental rebate$’000 | (2) | – | PDF p. 61 |
| Reversal of share options$’000 | – | (5) | PDF p. 61 |
| Operating cash flows before movements in working capital$’000 | 23,006 | 23,410 | PDF p. 61 |
| Working capital changes : – Inventories$’000 | (205) | (140) | PDF p. 61 |
| – Trade and other receivables$’000 | (668) | (615) | PDF p. 61 |
| – Prepayments$’000 | (68) | (85) | PDF p. 61 |
| – Trade and other payables$’000 | 1,929 | (477) | PDF p. 61 |
| Cash generated from operations$’000 | 23,994 | 22,093 | PDF p. 61 |
| Income tax paid, net$’000 | (5,020) | (4,451) | PDF p. 61 |
| Net cash generated from operating activities$’000 | 18,974 | 17,642 | PDF p. 61 |
| Cash flows from investing activities | |||
| Purchase of property, plant and equipment$’000 | (19,548) | (11,781) | PDF p. 61 |
| Purchase of intangible assets$’000 | (66) | (285) | PDF p. 61 |
| Interest received$’000 | 352 | 319 | PDF p. 61 |
| (1) Payment to vendors$’000 | – | (1,033) | PDF p. 61 |
| Net cash used in investing activities$’000 | (19,262) | (12,780) | PDF p. 61 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 61 ↗
* Less than $1,000.
Consolidated statement of cash flows — physical62 — FY2025 report
15 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Cash flows from financing activities | |||
| Advances from non-controlling interests$’000 | – | 474 | PDF p. 62 |
| Dividends paid$’000 | (4,026) | (6,615) | PDF p. 62 |
| Subscription of shares in a subsidiary by non-controlling Interest$’000 | 126 | 90 | PDF p. 62 |
| Share issue expenses$’000 | (5) | – | PDF p. 62 |
| Proceeds from exercise of share option s$’000 | – | 209 | PDF p. 62 |
| Principal elements of lease payments, net$’000 | (2,452) | (1,916) | PDF p. 62 |
| Interest paid – lease liabilities$’000 | (482) | (471) | PDF p. 62 |
| Proceeds from bank loans$’000 | 15,478 | 29 | PDF p. 62 |
| Repayment of loans$’000 | (721) | (855) | PDF p. 62 |
| Interest paid – loans$’000 | (192) | (74) | PDF p. 62 |
| Net cash generated from/(used in) financing activities$’000 | 7,726 | (9,129) | PDF p. 62 |
| Net increase/(decrease) in cash and cash equivalents$’000 | 7,438 | (4,267) | PDF p. 62 |
| Cash and cash equivalents at beginning of year$’000 | 15,911 | 19,404 | PDF p. 62 |
| Effect of exchange rate changes on cash and cash equivalents$’000 | 445 | 774 | PDF p. 62 |
| Cash and cash equivalents at end of year$’000 | 23,794 | 15,911 | PDF p. 62 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 62 ↗
Five-year revenue
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2022Group | 2023Group | 2024Group | 2025Group | Source |
|---|---|---|---|---|---|---|
| Five-year financial review | ||||||
| REVENUESingapore dollars million | 40.5 | 63.0 | 70.0 | 74.2 | 79.2 | PDF p. 6 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 6 ↗
Original rounded chart values in S$millions; primary statement amounts in S$thousands remain separately represented.
Five-year profit attributable to shareholders
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2022Group | 2023Group | 2024Group | 2025Group | Source |
|---|---|---|---|---|---|---|
| Five-year financial review | ||||||
| PROFIT ATTRIBUTABLE TO SHAREHOLDERSSingapore dollars million | 6.9 | 12.5 | 13.0 | 12.8 | 13.4 | PDF p. 6 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 6 ↗
Original rounded chart values in S$millions; primary statement amounts in S$thousands remain separately represented.
Earnings per share calculation inputs
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Earnings per share | |||
| Profit for the year attributable to owners of the Company ($’000)$’000 | 13,367 | 12,824 | PDF p. 114 |
| Weighted average number of ordinary shares in issue during the financial year applicable to basic earnings per shareordinary shares | 575,514,237 | 575,012,285 | PDF p. 114 |
| Effect of dilution | |||
| – Share options and performance share awardsordinary shares | 186,315 | 561,077 | PDF p. 114 |
| Earnings per share | |||
| Weighted average number of ordinary shares outstanding for diluted earnings per share computationordinary shares | 575,700,552 | 575,573,362 | PDF p. 114 |
| – basiccents per share | 2.32 | 2.23 | PDF p. 114 |
| – dilutedcents per share | 2.32 | 2.23 | PDF p. 114 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 114 ↗
The EPS calculation is stated for the years ended 31 December. The report defines basic and diluted EPS on physical page 114; see the Earnings per share table notes.
Dividends on ordinary shares
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company | 2024Group and Company | Source |
|---|---|---|---|
| Dividends on ordinary shares | |||
| – Final tax-exempt dividend for 2024: 0.70 cents (2023: 0.85 cents) per share$’000 | 4,026 | 4,889 | PDF p. 114 |
| – First interim tax-exempt dividend for 2025: nil (2024: 0.30 cents) per share$’000 | – | 1,726 | PDF p. 114 |
| Total dividends on ordinary shares$’000 | 4,026 | 6,615 | PDF p. 114 |
| Proposed but not recognised as a liability as at 31 December | |||
| – Final tax-exempt dividends on ordinary shares for 2025 of 0.58 cents (2024: 0.70 cents) per share, subject to shareholders’ approval at the Annual General Meeting$’000 | 3,339 | 4,026 | PDF p. 114 |
| Total proposed dividends$’000 | 3,339 | 4,026 | PDF p. 114 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 114 ↗
Paid final/interim cash dividends are distinct from proposed final amounts, which are subject to shareholder approval and not recognised as a liability at31December2025.
Gearing ratio
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Capital management | |||
| Gearing ratio (%)percent | 16 | 2 | PDF p. 124 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 124 ↗
The Group defines its consolidated gearing ratio as total debt over total equity. Total debt relates to borrowings; total equity includes share capital, treasury shares (if any), other reserves, retained earnings and non-controlling interests. (Physical page 124.)
Dividend rates — paid and proposed
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company — preceding-year final paid/current interim/current proposed final | 2024Group and Company — preceding-year final paid/current interim/current proposed final | Source |
|---|---|---|---|
| Paid final dividend | |||
| Final dividend for preceding financial yearSingapore cents per share | 0.70 | 0.85 | PDF p. 114 |
| Paid interim dividend | |||
| First interim dividend for current financial yearSingapore cents per share | nil | 0.30 | PDF p. 114 |
| Proposed; not recognised as liability; subject to approval | |||
| Proposed final dividend for current financial yearSingapore cents per share | 0.58 | 0.70 | PDF p. 114 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 114 ↗
Company statement of changes in equity — FY2023 — FY2024 report comparative
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Company — Share capital | 2023Company — Treasury share reserve | 2023Company — Share compensation reserve | 2023Company — Retained earnings | 2023Company — Total equity | Source |
|---|---|---|---|---|---|---|
| 2023 | ||||||
| At 1 January 2023$’000 | 75,484 | (105) | 142 | 6,621 | 82,142 | PDF p. 65 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | – | 9,309 | 9,309 | PDF p. 65 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 539 | – | – | – | 539 | PDF p. 65 |
| Transfer and use of treasury shares$’000 | 7 | 105 | – | – | 112 | PDF p. 65 |
| Reclassification of fair value$’000 | 108 | – | (108) | – | – | PDF p. 65 |
| Dividends$’000 | – | – | – | (10,541) | (10,541) | PDF p. 65 |
| Share-based compensation expense$’000 | – | – | 94 | – | 94 | PDF p. 65 |
| Total transactions with owners of the Company$’000 | 654 | 105 | (14) | (10,541) | (9,796) | PDF p. 65 |
| At 31 December 2023$’000 | 76,138 | – | 128 | 5,389 | 81,655 | PDF p. 65 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 65 ↗
The FY2024 report comparative prints a dash in retained earnings for transfer and use of treasury shares. The original FY2023 report printed112; both complete original table versions are retained.
Statements of financial position — FY2023 report
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group | 2022Group | 2023Company | 2022Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment$’000 | 16,998 | 16,316 | 70 | 86 | PDF p. 58 |
| Right-of-use assets$’000 | 9,843 | 10,877 | 127 | 162 | PDF p. 58 |
| Intangible assets$’000 | 52,870 | 55,289 | – | – | PDF p. 58 |
| Investment in subsidiaries$’000 | – | – | 62,487 | 62,487 | PDF p. 58 |
| Investment in associate$’000 | – | – | – | – | PDF p. 58 |
| Net investment in sublease$’000 | 107 | – | – | – | PDF p. 58 |
| Deferred tax assets$’000 | 268 | 196 | 11 | 7 | PDF p. 58 |
| Total non-current assets$’000 | 80,086 | 82,678 | 62,695 | 62,742 | PDF p. 58 |
| Current assets | |||||
| Inventories$’000 | 2,235 | 1,874 | – | – | PDF p. 58 |
| Trade and other receivables$’000 | 4,991 | 4,749 | 17,386 | 14,807 | PDF p. 58 |
| Prepayments$’000 | 334 | 293 | 27 | 28 | PDF p. 58 |
| Net investment in sublease$’000 | 54 | 50 | – | – | PDF p. 58 |
| Current income tax asset$’000 | 3 | 18 | – | – | PDF p. 58 |
| Cash and cash equivalents$’000 | 19,404 | 20,633 | 1,958 | 5,045 | PDF p. 58 |
| Total current assets$’000 | 27,021 | 27,617 | 19,371 | 19,880 | PDF p. 58 |
| Total assets$’000 | 107,107 | 110,295 | 82,066 | 82,622 | PDF p. 58 |
| EQUITY | |||||
| Share capital$’000 | 76,138 | 75,484 | 76,138 | 75,484 | PDF p. 58 |
| Treasury share reserve$’000 | – | (105) | – | (105) | PDF p. 58 |
| Other reserves$’000 | (12,905) | (10,561) | 128 | 142 | PDF p. 58 |
| Retained earnings$’000 | 17,476 | 15,054 | 5,389 | 6,621 | PDF p. 58 |
| Equity attributable to owners of | |||||
| the Company$’000 | 80,709 | 79,872 | 81,655 | 82,142 | PDF p. 58 |
| Non-controlling interests$’000 | 1,441 | 1,470 | – | – | PDF p. 58 |
| Total equity$’000 | 82,150 | 81,342 | 81,655 | 82,142 | PDF p. 58 |
| Non-current liabilities | |||||
| Other payables$’000 | – | 1,040 | – | – | PDF p. 58 |
| Borrowings$’000 | 1,327 | 1,767 | – | – | PDF p. 58 |
| Lease liabilities$’000 | 8,776 | 9,573 | 97 | 131 | PDF p. 58 |
| Deferred tax liabilities$’000 | 150 | 299 | – | – | PDF p. 58 |
| Provisions$’000 | 235 | 178 | 14 | 13 | PDF p. 58 |
| Total non-current liabilities$’000 | 10,488 | 12,857 | 111 | 144 | PDF p. 58 |
| Current liabilities | |||||
| Trade and other payables$’000 | 10,592 | 11,779 | 256 | 295 | PDF p. 58 |
| Borrowings$’000 | 843 | 826 | – | – | PDF p. 58 |
| Lease liabilities$’000 | 1,614 | 1,652 | 34 | 33 | PDF p. 58 |
| Current income tax payable$’000 | 1,420 | 1,829 | 10 | 8 | PDF p. 58 |
| Provisions$’000 | – | 10 | – | – | PDF p. 58 |
| Total current liabilities$’000 | 14,469 | 16,096 | 300 | 336 | PDF p. 58 |
| Total liabilities$’000 | 24,957 | 28,953 | 411 | 480 | PDF p. 58 |
| Total equity and liabilities$’000 | 107,107 | 110,295 | 82,066 | 82,622 | PDF p. 58 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 58 ↗
Consolidated statement of profit or loss and other comprehensive income — FY2023 report
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group | 2022Group | Source |
|---|---|---|---|
| Consolidated statement of profit or loss and other comprehensive income — FY2023 report | |||
| Revenue$’000 | 69,994 | 62,954 | PDF p. 59 |
| Cost of sales$’000 | (38,958) | (34,187) | PDF p. 59 |
| Gross profit$’000 | 31,036 | 28,767 | PDF p. 59 |
| Other item of income Other income$’000 | 471 | 450 | PDF p. 59 |
| Other items of expense Selling and distribution expenses$’000 | (129) | (119) | PDF p. 59 |
| Administrative expenses$’000 | (12,130) | (10,312) | PDF p. 59 |
| Other expenses$’000 | (1,283) | (1,452) | PDF p. 59 |
| Finance costs$’000 | (651) | (555) | PDF p. 59 |
| Share of results of associate$’000 | – | (1) | PDF p. 59 |
| Profit before income tax$’000 | 17,314 | 16,778 | PDF p. 59 |
| Income tax expense$’000 | (4,164) | (4,050) | PDF p. 59 |
| Profit for the year$’000 | 13,150 | 12,728 | PDF p. 59 |
| Items that may be reclassified subsequently to profit or loss: | |||
| Foreign currency translation of subsidiaries$’000 | (2,556) | (2,433) | PDF p. 59 |
| Other comprehensive income for the year, net of tax$’000 | (2,556) | (2,433) | PDF p. 59 |
| Total comprehensive income for the year$’000 | 10,594 | 10,295 | PDF p. 59 |
| Profit for the year attributable to: Owners of the Company$’000 | 12,963 | 12,520 | PDF p. 59 |
| Non-controlling interests$’000 | 187 | 208 | PDF p. 59 |
| Subtotal$’000 | 13,150 | 12,728 | PDF p. 59 |
| Total comprehensive income attributable to: | |||
| Owners of the Company$’000 | 10,633 | 10,097 | PDF p. 59 |
| Non-controlling interests$’000 | (39) | 198 | PDF p. 59 |
| Subtotal$’000 | 10,594 | 10,295 | PDF p. 59 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 59 ↗
Earnings per share — FY2023 report
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group | 2022Group | Source |
|---|---|---|---|
| Total comprehensive income attributable to: | |||
| Earnings per share – basic (in cents)cents per share | 2.26 | 2.22 | PDF p. 59 |
| – diluted (in cents)cents per share | 2.26 | 2.22 | PDF p. 59 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 59 ↗
Consolidated statement of changes in equity — FY2023 — physical60 — FY2023 report
13 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group — Share capital | 2023Group — Treasury share reserve | 2023Group — Foreign currency translation reserve | 2023Group — Merger reserve | 2023Group — Capital reserve | 2023Group — Share compensation/option reserve | 2023Group — Retained earnings | 2023Group — Equity attributable to owners of the Company | 2023Group — Non-controlling interests | 2023Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| At 1 January 2023$’000 | 75,484 | (105) | (2,668) | (3,572) | (4,463) | 142 | 15,054 | 79,872 | 1,470 | 81,342 | PDF p. 60 |
| Profit for the year$’000 | – | – | – | – | – | – | 12,963 | 12,963 | 187 | 13,150 | PDF p. 60 |
| Other comprehensive income Foreign currency translation$’000 | – | – | (2,330) | – | – | – | – | (2,330) | (226) | (2,556) | PDF p. 60 |
| Total comprehensive income for the year$’000 | – | – | (2,330) | – | – | – | 12,963 | 10,633 | (39) | 10,594 | PDF p. 60 |
| Transactions with owners of the Company Issuance of ordinary (1) shares$’000 | 539 | – | – | – | – | – | – | 539 | – | 539 | PDF p. 60 |
| Transfer and use of (2) treasury shares$’000 | 7 | 105 | – | – | – | – | – | 112 | – | 112 | PDF p. 60 |
| Reclassification of fair value$’000 | 108 | – | – | – | – | (108) | – | – | – | – | PDF p. 60 |
| Dividends$’000 | – | – | – | – | – | – | (10,541) | (10,541) | – | (10,541) | PDF p. 60 |
| Share-based compensation (3) expense$’000 | – | – | – | – | – | 94 | – | 94 | – | 94 | PDF p. 60 |
| Total transactions with owners of the Company$’000 | 654 | 105 | – | – | – | (14) | (10,541) | (9,796) | – | (9,796) | PDF p. 60 |
| Transaction with non-controlling interests Subscription of share in a subsidiary by non-controlling (4) interest$’000 | – | – | – | – | – | – | – | – | 10 | 10 | PDF p. 60 |
| Total transaction with non-controlling interests$’000 | – | – | – | – | – | – | – | – | 10 | 10 | PDF p. 60 |
| At 31 December 2023$’000 | 76,138 | – | (4,998) | (3,572) | (4,463) | 128 | 17,476 | 80,709 | 1,441 | 82,150 | PDF p. 60 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 60 ↗
Original table footnotes on physical PDF page61: (1) During the financial year ended 31 December 2023, the Company issued and allotted 1,857,306 ordinary shares in the share capital of the Company (the “New Shares”), at an issue price of $0.29 per New Share, pursuant to the exercise of options granted under the ISEC Healthcare Share Option Scheme. Following the issue and allotment of the New Shares and the transfer and use of 386,400 treasury shares, the number of issued and paid-up shares in the share capital of the Company has increased from 572,230,206 ordinary shares (excluding 386,400 treasury shares) to 574,473,912 ordinary shares. (2) On 22 June 2023, the Company transferred and used 386,400 treasury shares for the allotment of shares pursuant to exercise of share options under the ISEC Healthcare Share Option Scheme. (3) The Company has granted 3,809,150 options under the ISEC Healthcare Share Option Scheme on 22 April 2020 and 680,000 share awards under the ISEC Healthcare Performance Share on 23 September 2022. (4) During the financial year ended 31 December 2023, the Company, through its wholly-owned subsidiary, ISEC Sdn. Bhd. (“ISEC KL”), incorporated ISEC (Klang) Sdn. Bhd. (“ISEC Klang”) and 65% of the total shareholding is held by ISEC KL. The initial issued and paid-up share capital of ISEC Klang was $29 (equivalent to RM100). In December 2023, ISEC Klang has increased its share capital from $29 (equivalent to RM100) to $29,000 (equivalent to RM100,000), through issuance of shares allotted to the existing shareholders of ISEC Klang in equal proportion to their existing shareholdings. ANNUAL REPORT 2023 ISEC HEALTHCARE LTD. 59 STATEMENTS OF CHANGES IN EQUITY
Consolidated statement of changes in equity — FY2022 — physical62 — FY2023 report
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group — Share capital | 2022Group — Treasury share reserve | 2022Group — Foreign currency translation reserve | 2022Group — Merger reserve | 2022Group — Capital reserve | 2022Group — Share compensation/option reserve | 2022Group — Retained earnings | 2022Group — Equity attributable to owners of the Company | 2022Group — Non-controlling interests | 2022Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| At 1 January 2022$’000 | 70,068 | (105) | (245) | (3,572) | (4,463) | 139 | 6,932 | 68,754 | 553 | 69,307 | PDF p. 62 |
| Profit for the year$’000 | – | – | – | – | – | – | 12,520 | 12,520 | 208 | 12,728 | PDF p. 62 |
| Other comprehensive income Foreign currency translation$’000 | – | – | (2,423) | – | – | – | – | (2,423) | (10) | (2,433) | PDF p. 62 |
| Total comprehensive income for the year$’000 | – | – | (2,423) | – | – | – | 12,520 | 10,097 | 198 | 10,295 | PDF p. 62 |
| Transactions with owners of the Company Issuance of ordinary (1) shares$’000 | 5,432 | – | – | – | – | – | – | 5,432 | – | 5,432 | PDF p. 62 |
| Share issue expenses$’000 | (16) | – | – | – | – | – | – | (16) | – | (16) | PDF p. 62 |
| Dividends$’000 | – | – | – | – | – | – | (4,398) | (4,398) | – | (4,398) | PDF p. 62 |
| Share-based compensation (2) expense$’000 | – | – | – | – | – | 31 | – | 31 | – | 31 | PDF p. 62 |
| Forfeiture of share (3) options$’000 | – | – | – | – | – | (28) | – | (28) | – | (28) | PDF p. 62 |
| Total transactions with owners of the Company$’000 | 5,416 | – | – | – | – | 3 | (4,398) | 1,021 | – | 1,021 | PDF p. 62 |
| Transactions with non-controlling interests Subscription of share in a subsidiary by non-controlling (4) interest$’000 | – | – | – | – | – | – | – | – | 293 | 293 | PDF p. 62 |
| Arising from (5) acquisition$’000 | – | – | – | – | – | – | – | – | 426 | 426 | PDF p. 62 |
| Total transactions with non-controlling interests$’000 | – | – | – | – | – | – | – | – | 719 | 719 | PDF p. 62 |
| At 31 December 2022$’000 | 75,484 | (105) | (2,668) | (3,572) | (4,463) | 142 | 15,054 | 79,872 | 1,470 | 81,342 | PDF p. 62 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 62 ↗
Original table footnotes on physical PDF page63: (1) On 26 May 2022, the Company, through its wholly-owned subsidiary, ISEC Sdn. Bhd. (“ISEC KL”), completed the acquisition of IE Centre Sdn. Bhd. (“IE Centre”) and Kampar Eye Sdn. Bhd. (“Kampar Eye”), by way of the allotment and issuance of 21,881,135 consideration shares, equivalent to fair value consideration of $5,432,000 to the vendors. (2) The Company has granted 3,809,150 options under the ISEC Healthcare Share Option Scheme on 22 April 2020. (3) The forfeiture of share options refers to participants who left the Group and hence no longer eligible for the options as at 31 December 2022. (4) In the prior financial year, ISEC (Kuching) Sdn. Bhd. (“ISEC Kuching”), a 51% owned indirect subsidiary of the Company through its wholly-owned subsidiary, ISEC KL, increased its share capital from $3,000 (equivalent to RM10,000) to $602,000 (equivalent to RM2,000,000), through issuance of shares allotted to the existing shareholders of the subsidiary in equal proportion to their existing shareholdings. (5) On 26 May 2022, the Company, through its wholly-owned subsidiary, ISEC KL, completed the acquisition of 50% plus 1 ordinary share each of ME Centre Sdn. Bhd. (“ME Centre”), TE Centre Sdn. Bhd. (“TE Centre”) and Taiping Eye Sdn. Bhd. (“Taiping Eye”) respectively, by way of subscription of 500,001 new ordinary shares in each of the respective entities at an offer price of approximately $0.315 (RM1.00) per share, with total net identifiable assets at fair value of $853,000 (equivalent to RM2,705,000). ANNUAL REPORT 2023 ISEC HEALTHCARE LTD. 61 STATEMENTS OF CHANGES IN EQUITY
Company statement of changes in equity — FY2023 — FY2023 report
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Company — Share capital | 2023Company — Treasury share reserve | 2023Company — Share compensation/option reserve | 2023Company — Retained earnings | 2023Company — Total equity | Source |
|---|---|---|---|---|---|---|
| 2023 | ||||||
| At 1 January 2023$’000 | 75,484 | (105) | 142 | 6,621 | 82,142 | PDF p. 64 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | – | 9,309 | 9,309 | PDF p. 64 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 539 | – | – | – | 539 | PDF p. 64 |
| Transfer and use of treasury shares$’000 | 7 | 105 | – | 112 | 112 | PDF p. 64 |
| Reclassification of fair value$’000 | 108 | – | (108) | – | – | PDF p. 64 |
| Dividends$’000 | – | – | – | (10,541) | (10,541) | PDF p. 64 |
| Share-based compensation expense$’000 | – | – | 94 | – | 94 | PDF p. 64 |
| Total transactions with owners of the Company$’000 | 654 | 105 | (14) | (10,541) | (9,796) | PDF p. 64 |
| At 31 December 2023$’000 | 76,138 | – | 128 | 5,389 | 81,655 | PDF p. 64 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 64 ↗
Original FY2023 treasury-share transfer has retained earnings112, component sum224 and total112. The separately retained FY2024 comparative prints a dash in that cell. Both original versions are preserved; this is a verified original-source discrepancy.
Company statement of changes in equity — FY2022 — FY2023 report
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Company — Share capital | 2022Company — Treasury share reserve | 2022Company — Share compensation/option reserve | 2022Company — Retained earnings | 2022Company — Total equity | Source |
|---|---|---|---|---|---|---|
| 2022 | ||||||
| At 1 January 2022$’000 | 70,068 | (105) | 139 | 2,474 | 72,576 | PDF p. 64 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | – | 8,545 | 8,545 | PDF p. 64 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 5,432 | – | – | – | 5,432 | PDF p. 64 |
| Share issue expenses$’000 | (16) | – | – | – | (16) | PDF p. 64 |
| Dividends$’000 | – | – | – | (4,398) | (4,398) | PDF p. 64 |
| Share-based compensation expense$’000 | – | – | 31 | – | 31 | PDF p. 64 |
| Forfeiture of share options$’000 | – | – | (28) | – | (28) | PDF p. 64 |
| Total transactions with owners of the Company$’000 | 5,416 | – | 3 | (4,398) | 1,021 | PDF p. 64 |
| At 31 December 2022$’000 | 75,484 | (105) | 142 | 6,621 | 82,142 | PDF p. 64 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 64 ↗
Consolidated statement of cash flows — physical65 — FY2023 report
32 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group | 2022Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before income tax$’000 | 17,314 | 16,778 | PDF p. 65 |
| Adjustments for: | |||
| Allowance for expected credit losses, net$’000 | 22 | 28 | PDF p. 65 |
| Amortisation of intangible assets$’000 | 534 | 539 | PDF p. 65 |
| Depreciation of property, plant and equipment$’000 | 1,465 | 1,168 | PDF p. 65 |
| Depreciation of right-of-use assets$’000 | 1,890 | 1,748 | PDF p. 65 |
| Interest income$’000 | (296) | (226) | PDF p. 65 |
| Interest expense$’000 | 651 | 555 | PDF p. 65 |
| Gain on lease modification$’000 | (10) | (8) | PDF p. 65 |
| Gain on disposal of property, plant and equipment$’000 | – | (2) | PDF p. 65 |
| Other income from rental rebates$’000 | – | (3) | PDF p. 65 |
| Property, plant and equipment written-off$’000 | 7 | 24 | PDF p. 65 |
| Write-back of provision for restoration costs$’000 | (9) | (21) | PDF p. 65 |
| Bad debts written off$’000 | – | 33 | PDF p. 65 |
| Loss on disposal of associate$’000 | – | 155 | PDF p. 65 |
| Share of results of associate$’000 | – | 1 | PDF p. 65 |
| Share-based compensation expense$’000 | 94 | 31 | PDF p. 65 |
| Forfeiture of share options$’000 | – | (28) | PDF p. 65 |
| Operating cash flows before movements in working capital$’000 | 21,662 | 20,772 | PDF p. 65 |
| Working capital changes: – Inventories$’000 | (467) | (496) | PDF p. 65 |
| – Trade and other receivables$’000 | 103 | 542 | PDF p. 65 |
| – Prepayments$’000 | (44) | (31) | PDF p. 65 |
| – Trade and other payables$’000 | 648 | 521 | PDF p. 65 |
| Cash generated from operations$’000 | 21,902 | 21,308 | PDF p. 65 |
| Income tax paid, net$’000 | (4,731) | (3,460) | PDF p. 65 |
| Net cash generated from operating activities$’000 | 17,171 | 17,848 | PDF p. 65 |
| Cash flows from investing activities | |||
| Proceeds from disposal of property, plant and equipment$’000 | – | 3 | PDF p. 65 |
| Purchase of property, plant and equipment$’000 | (3,418) | (5,713) | PDF p. 65 |
| Purchase of intangible assets$’000 | (98) | (2) | PDF p. 65 |
| Interest received$’000 | 292 | 223 | PDF p. 65 |
| (1)(2) Payment to vendors$’000 | (3,208) | (577) | PDF p. 65 |
| Acquisition of subsidiaries, net of cash acquired$’000 | – | (5,534) | PDF p. 65 |
| Net cash used in investing activities$’000 | (6,432) | (11,600) | PDF p. 65 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 65 ↗
Consolidated statement of cash flows — physical66 — FY2023 report
15 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2023Group | 2022Group | Source |
|---|---|---|---|
| Cash flows from financing activities | |||
| Advances from non-controlling interests$’000 | 1,182 | – | PDF p. 66 |
| Dividends paid$’000 | (10,541) | (4,398) | PDF p. 66 |
| Subscription of shares in a subsidiary by non-controlling interest$’000 | 10 | 293 | PDF p. 66 |
| Share issue expenses$’000 | – | (16) | PDF p. 66 |
| Proceeds from exercise of share options 13,$’000 | 651 | – | PDF p. 66 |
| Principal elements of lease payments, net$’000 | (1,768) | (1,770) | PDF p. 66 |
| Interest paid – lease liabilities$’000 | (453) | (363) | PDF p. 66 |
| Proceeds from bank loan$’000 | 507 | – | PDF p. 66 |
| Repayment of loan$’000 | (797) | (844) | PDF p. 66 |
| Interest paid – loan$’000 | (96) | (69) | PDF p. 66 |
| Net cash used in financing activities$’000 | (11,305) | (7,167) | PDF p. 66 |
| Net decrease in cash and cash equivalents$’000 | (566) | (919) | PDF p. 66 |
| Cash and cash equivalents at beginning of year$’000 | 20,633 | 22,494 | PDF p. 66 |
| Effect of exchange rate changes on cash and cash equivalents$’000 | (663) | (942) | PDF p. 66 |
| Cash and cash equivalents at end of year$’000 | 19,404 | 20,633 | PDF p. 66 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 66 ↗
Statements of financial position — FY2021 report
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2020Group | 2021Company | 2020Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment$’000 | 9,428 | 10,141 | 9 | 13 | PDF p. 53 |
| Right-of-use assets$’000 | 6,382 | 4,754 | 50 | 126 | PDF p. 53 |
| Intangible assets$’000 | 43,484 | 44,423 | – | – | PDF p. 53 |
| Investment in subsidiaries$’000 | – | – | 56,855 | 56,855 | PDF p. 53 |
| Investment in associate$’000 | 156 | 168 | – | – | PDF p. 53 |
| Net investment in sublease$’000 | 50 | 109 | – | – | PDF p. 53 |
| Deposits$’000 | 207 | – | – | – | PDF p. 53 |
| Deferred tax assets$’000 | 140 | 51 | 7 | 7 | PDF p. 53 |
| Subtotal$’000 | 59,847 | 59,646 | 56,921 | 57,001 | PDF p. 53 |
| Current assets | |||||
| Inventories$’000 | 1,271 | 1,333 | – | – | PDF p. 53 |
| Trade and other receivables$’000 | 3,745 | 3,074 | 14,169 | 12,504 | PDF p. 53 |
| Prepayments$’000 | 271 | 247 | 28 | 12 | PDF p. 53 |
| Net investment in sublease$’000 | 58 | 56 | – | – | PDF p. 53 |
| Cash and cash equivalents$’000 | 22,494 | 24,124 | 1,867 | 6,109 | PDF p. 53 |
| Subtotal$’000 | 27,839 | 28,834 | 16,064 | 18,625 | PDF p. 53 |
| Total assets$’000 | 87,686 | 88,480 | 72,985 | 75,626 | PDF p. 53 |
| EQUITY | |||||
| Share capital$’000 | 70,068 | 70,054 | 70,068 | 70,054 | PDF p. 53 |
| Treasury share reserve$’000 | (105) | (105) | (105) | (105) | PDF p. 53 |
| Other reserves$’000 | (8,141) | (7,397) | 139 | 71 | PDF p. 53 |
| Retained earnings$’000 | 6,932 | 8,557 | 2,474 | 5,033 | PDF p. 53 |
| Equity attributable to owners of | |||||
| the Company$’000 | 68,754 | 71,109 | 72,576 | 75,053 | PDF p. 53 |
| Non-controlling interests$’000 | 553 | 580 | – | – | PDF p. 53 |
| Total equity$’000 | 69,307 | 71,689 | 72,576 | 75,053 | PDF p. 53 |
| Non-current liabilities | |||||
| Other payables$’000 | – | 558 | – | – | PDF p. 53 |
| Borrowing$’000 | 2,244 | 3,141 | – | – | PDF p. 53 |
| Lease liabilities$’000 | 5,212 | 3,610 | – | 55 | PDF p. 53 |
| Deferred tax liabilities$’000 | 273 | 378 | – | – | PDF p. 53 |
| Provisions$’000 | 153 | 163 | 21 | 21 | PDF p. 53 |
| Subtotal$’000 | 7,882 | 7,850 | 21 | 76 | PDF p. 53 |
| Current liabilities | |||||
| Trade and other payables$’000 | 7,042 | 5,583 | 306 | 399 | PDF p. 53 |
| Borrowing$’000 | 849 | 866 | – | – | PDF p. 53 |
| Lease liabilities$’000 | 1,560 | 1,646 | 55 | 73 | PDF p. 53 |
| Current income tax payable$’000 | 1,036 | 846 | 27 | 25 | PDF p. 53 |
| Provisions$’000 | 10 | – | – | – | PDF p. 53 |
| Subtotal$’000 | 10,497 | 8,941 | 388 | 497 | PDF p. 53 |
| Total liabilities$’000 | 18,379 | 16,791 | 409 | 573 | PDF p. 53 |
| Total equity and liabilities$’000 | 87,686 | 88,480 | 72,985 | 75,626 | PDF p. 53 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 53 ↗
Consolidated statement of profit or loss and other comprehensive income — FY2021 report
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2020Group | Source |
|---|---|---|---|
| Consolidated statement of profit or loss and other comprehensive income — FY2021 report | |||
| Revenue$’000 | 40,469 | 36,327 | PDF p. 54 |
| Cost of sales$’000 | (22,591) | (20,270) | PDF p. 54 |
| Gross profit$’000 | 17,878 | 16,057 | PDF p. 54 |
| Other item of income Other income$’000 | 993 | 1,325 | PDF p. 54 |
| Other items of expense Selling and distribution expenses$’000 | (57) | (41) | PDF p. 54 |
| Administrative expenses$’000 | (8,613) | (8,345) | PDF p. 54 |
| Other expenses$’000 | (703) | (2,048) | PDF p. 54 |
| Finance costs$’000 | (400) | (424) | PDF p. 54 |
| Share of results of associate$’000 | (12) | (18) | PDF p. 54 |
| Profit before income tax$’000 | 9,086 | 6,506 | PDF p. 54 |
| Income tax expense$’000 | (2,207) | (2,055) | PDF p. 54 |
| Profit for the year$’000 | 6,879 | 4,451 | PDF p. 54 |
| Items that may be reclassified subsequently to profit or loss | |||
| Foreign currency translation of subsidiaries$’000 | (813) | 72 | PDF p. 54 |
| Other comprehensive income for the year, net of tax$’000 | (813) | 72 | PDF p. 54 |
| Total comprehensive income for the year$’000 | 6,066 | 4,523 | PDF p. 54 |
| Profit for the year attributable to: Owners of the Company$’000 | 6,905 | 4,690 | PDF p. 54 |
| Non-controlling interests$’000 | (26) | (239) | PDF p. 54 |
| Subtotal$’000 | 6,879 | 4,451 | PDF p. 54 |
| Total comprehensive income attributable to: | |||
| Owners of the Company$’000 | 6,093 | 4,762 | PDF p. 54 |
| Non-controlling interests$’000 | (27) | (239) | PDF p. 54 |
| Subtotal$’000 | 6,066 | 4,523 | PDF p. 54 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 54 ↗
Earnings per share — FY2021 report
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2020Group | Source |
|---|---|---|---|
| Total comprehensive income attributable to: | |||
| Earnings per share – basic (in cents)cents per share | 1.25 | 0.86 | PDF p. 54 |
| – diluted (in cents)cents per share | 1.25 | 0.86 | PDF p. 54 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 54 ↗
Consolidated statement of changes in equity — FY2021 — physical55 — FY2021 report
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group — Share capital | 2021Group — Treasury share reserve | 2021Group — Foreign currency translation reserve | 2021Group — Merger reserve | 2021Group — Capital reserve | 2021Group — Share compensation/option reserve | 2021Group — Retained earnings | 2021Group — Equity attributable to owners of the Company | 2021Group — Non-controlling interests | 2021Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| At 1 January 2021$’000 | 70,054 | (105) | 567 | (3,572) | (4,463) | 71 | 8,557 | 71,109 | 580 | 71,689 | PDF p. 55 |
| Profit for the year$’000 | – | – | – | – | – | – | 6,905 | 6,905 | (26) | 6,879 | PDF p. 55 |
| Other comprehensive income Foreign currency translation$’000 | – | – | (812) | – | – | – | – | (812) | (1) | (813) | PDF p. 55 |
| Total comprehensive income for the year$’000 | – | – | (812) | – | – | – | 6,905 | 6,093 | (27) | 6,066 | PDF p. 55 |
| Transactions with owners of the Company Issuance of ordinary (1) shares$’000 | 14 | – | – | – | – | – | – | 14 | – | 14 | PDF p. 55 |
| Dividends$’000 | – | – | – | – | – | – | (8,530) | (8,530) | – | (8,530) | PDF p. 55 |
| Share-based compensation expense$’000 | – | – | – | – | – | 68 | – | 68 | – | 68 | PDF p. 55 |
| Total transactions with owners of the Company$’000 | 14 | – | – | – | – | 68 | (8,530) | (8,448) | – | (8,448) | PDF p. 55 |
| At 31 December 2021$’000 | 70,068 | (105) | (245) | (3,572) | (4,463) | 139 | 6,932 | 68,754 | 553 | 69,307 | PDF p. 55 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 55 ↗
Consolidated statement of changes in equity — FY2020 — physical56 — FY2021 report
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2020Group — Share capital | 2020Group — Treasury share reserve | 2020Group — Foreign currency translation reserve | 2020Group — Merger reserve | 2020Group — Capital reserve | 2020Group — Share compensation/option reserve | 2020Group — Retained earnings | 2020Group — Equity attributable to owners of the Company | 2020Group — Non-controlling interests | 2020Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| At 1 January 2020$’000 | 64,741 | (105) | 495 | (3,572) | (4,463) | – | 6,529 | 63,625 | 478 | 64,103 | PDF p. 56 |
| Profit for the year$’000 | – | – | – | – | – | – | 4,690 | 4,690 | (239) | 4,451 | PDF p. 56 |
| Other comprehensive income Foreign currency translation$’000 | – | – | 72 | – | – | – | – | 72 | – | 72 | PDF p. 56 |
| Total comprehensive income for the year$’000 | – | – | 72 | – | – | – | 4,690 | 4,762 | (239) | 4,523 | PDF p. 56 |
| Transactions with owners of the Company Issuance of ordinary (1) shares$’000 | 5,329 | – | – | – | – | – | – | 5,329 | – | 5,329 | PDF p. 56 |
| Share issue expenses$’000 | (16) | – | – | – | – | – | – | (16) | – | (16) | PDF p. 56 |
| Dividends$’000 | – | – | – | – | – | – | (2,662) | (2,662) | – | (2,662) | PDF p. 56 |
| Share-based compensation (2) expense$’000 | – | – | – | – | – | 71 | – | 71 | – | 71 | PDF p. 56 |
| Total transactions with owners of the Company$’000 | 5,313 | – | – | – | – | 71 | (2,662) | 2,722 | – | 2,722 | PDF p. 56 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 56 ↗
Consolidated statement of changes in equity — FY2020 — physical57 — FY2021 report
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2020Group — Share capital | 2020Group — Treasury share reserve | 2020Group — Foreign currency translation reserve | 2020Group — Merger reserve | 2020Group — Capital reserve | 2020Group — Share compensation/option reserve | 2020Group — Retained earnings | 2020Group — Equity attributable to owners of the Company | 2020Group — Non-controlling interests | 2020Group — Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| Transactions with non-controlling interests Subscription of shares in subsidiaries by non-controlling (1),(2) interests$’000 | – | – | – | – | – | – | – | – | 341 | 341 | PDF p. 57 |
| Total transactions with non-controlling interests$’000 | – | – | – | – | – | – | – | – | 341 | 341 | PDF p. 57 |
| At 31 December 2020$’000 | 70,054 | (105) | 567 | (3,572) | (4,463) | 71 | 8,557 | 71,109 | 580 | 71,689 | PDF p. 57 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 57 ↗
Company statement of changes in equity — FY2021 — FY2021 report
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Company — Share capital | 2021Company — Treasury share reserve | 2021Company — Share compensation/option reserve | 2021Company — Retained earnings | 2021Company — Total equity | Source |
|---|---|---|---|---|---|---|
| 2021 | ||||||
| At 1 January 2021$’000 | 70,054 | (105) | 71 | 5,033 | 75,053 | PDF p. 58 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | – | 5,971 | 5,971 | PDF p. 58 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 14 | – | – | – | 14 | PDF p. 58 |
| Dividends$’000 | – | – | – | (8,530) | (8,530) | PDF p. 58 |
| Share-based compensation expense$’000 | – | – | 68 | – | 68 | PDF p. 58 |
| Total transactions with owners of the Company$’000 | 14 | – | 68 | (8,530) | (8,448) | PDF p. 58 |
| At 31 December 2021$’000 | 70,068 | (105) | 139 | 2,474 | 72,576 | PDF p. 58 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 58 ↗
Company statement of changes in equity — FY2020 — FY2021 report
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2020Company — Share capital | 2020Company — Treasury share reserve | 2020Company — Share compensation/option reserve | 2020Company — Retained earnings | 2020Company — Total equity | Source |
|---|---|---|---|---|---|---|
| 2020 | ||||||
| At 1 January 2020$’000 | 64,741 | (105) | – | 3,359 | 67,995 | PDF p. 58 |
| Profit for the year, representing total comprehensive income for the year$’000 | – | – | – | 4,336 | 4,336 | PDF p. 58 |
| Transactions with owners of the Company Issuance of ordinary shares$’000 | 5,329 | – | – | – | 5,329 | PDF p. 58 |
| Share issue expenses$’000 | (16) | – | – | – | (16) | PDF p. 58 |
| Dividends$’000 | – | – | – | (2,662) | (2,662) | PDF p. 58 |
| Share-based compensation expense$’000 | – | – | 71 | – | 71 | PDF p. 58 |
| Total transactions with owners of the Company$’000 | 5,313 | – | 71 | (2,662) | 2,722 | PDF p. 58 |
| At 31 December 2020$’000 | 70,054 | (105) | 71 | 5,033 | 75,053 | PDF p. 58 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 58 ↗
Consolidated statement of cash flows — physical59 — FY2021 report
40 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group | 2020Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before income tax$’000 | 9,086 | 6,506 | PDF p. 59 |
| Adjustments for: | |||
| Allowance for/(write-back of) expected credit losses, net$’000 | 4 | (12) | PDF p. 59 |
| Amortisation of intangible assets$’000 | 585 | 597 | PDF p. 59 |
| Depreciation of property, plant and equipment and right-of-use assets$’000 | 2,665 | 2,655 | PDF p. 59 |
| Interest income$’000 | (220) | (306) | PDF p. 59 |
| Interest expense$’000 | 400 | 424 | PDF p. 59 |
| Impairment of goodwill$’000 | – | 1,484 | PDF p. 59 |
| Gain on disposal of property, plant and equipment$’000 | – | (16) | PDF p. 59 |
| Other income from rental rebates$’000 | (74) | (132) | PDF p. 59 |
| Property, plant and equipment written-off$’000 | 3 | – | PDF p. 59 |
| Share of results of associate$’000 | 12 | 18 | PDF p. 59 |
| Share-based compensation expense$’000 | 68 | 71 | PDF p. 59 |
| Operating cash flows before working capital changes$’000 | 12,529 | 11,289 | PDF p. 59 |
| Working capital changes: Inventories$’000 | 23 | (11) | PDF p. 59 |
| Trade and other receivables$’000 | (567) | 92 | PDF p. 59 |
| Prepayments$’000 | (31) | (2) | PDF p. 59 |
| Trade and other payables$’000 | 2,554 | (1,218) | PDF p. 59 |
| Cash generated from operations$’000 | 14,508 | 10,150 | PDF p. 59 |
| Income tax paid$’000 | (2,208) | (2,276) | PDF p. 59 |
| Net cash generated from operating activities$’000 | 12,300 | 7,874 | PDF p. 59 |
| Cash flows from investing activities | |||
| Proceeds from disposal of property, plant and equipment$’000 | – | 1 | PDF p. 59 |
| Purchase of property, plant and equipment$’000 | (526) | (2,314) | PDF p. 59 |
| Purchase of intangible assets$’000 | (58) | (105) | PDF p. 59 |
| Deposits for intended acquisition of property, plant and equipment$’000 | (207) | – | PDF p. 59 |
| Interest received$’000 | 217 | 298 | PDF p. 59 |
| Acquisition of a subsidiary, net of cash acquired$’000 | (1,765) | (2,946) | PDF p. 59 |
| Net cash used in investing activities$’000 | (2,339) | (5,066) | PDF p. 59 |
| Cash flows from financing activities | |||
| Dividends paid$’000 | (8,530) | (2,662) | PDF p. 59 |
| Subscription of shares in subsidiaries by non-controlling interests$’000 | – | 341 | PDF p. 59 |
| Share issue expenses$’000 | – | (16) | PDF p. 59 |
| Proceeds from exercise of share options$’000 | 14 | – | PDF p. 59 |
| Principal elements of lease payments, net$’000 | (1,582) | (1,412) | PDF p. 59 |
| Interest paid – lease liabilities$’000 | (254) | (279) | PDF p. 59 |
| Repayment of loan$’000 | (843) | (284) | PDF p. 59 |
| Interest paid – loan$’000 | (101) | (33) | PDF p. 59 |
| Net cash used in financing activities$’000 | (11,296) | (4,345) | PDF p. 59 |
| Net decrease in cash and cash equivalents$’000 | (1,335) | (1,537) | PDF p. 59 |
| Cash and cash equivalents at beginning of year$’000 | 24,124 | 25,657 | PDF p. 59 |
| Effect of exchange rate changes on cash and cash equivalents$’000 | (295) | 4 | PDF p. 59 |
| Cash and cash equivalents at end of year$’000 | 22,494 | 24,124 | PDF p. 59 |
No matching metrics in this statement. Try another term or clear the search.
Definitions & sources
Original report: PDF p. 59 ↗
Where the money comes from
Segment information
By business
Business segments information - Group 15 lines
| Item / unit | 2025FY2025 | 2024FY2024 | Source |
|---|---|---|---|
| Segment revenue | |||
| Specialised health services$'000 | 75,343 | 70,601 | PDF p. 117 |
| General health services$'000 | 3,868 | 3,596 | PDF p. 117 |
| Total segment revenue$'000 | 79,211 | 74,197 | PDF p. 117 |
| Segment profit/(loss) after tax | |||
| Specialised health services$'000 | 12,831 | 13,848 | PDF p. 117 |
| General health services$'000 | 586 | (954) | PDF p. 117 |
| Total segment profit/(loss) after tax$'000 | 13,417 | 12,894 | PDF p. 117 |
| Impairment loss for goodwill | |||
| Specialised health services$'000 | – | – | PDF p. 117 |
| General health services$'000 | – | 1,520 | PDF p. 117 |
| Total impairment loss for goodwill$'000 | – | 1,520 | PDF p. 117 |
| Depreciation of property, plant and equipment and right-of-use assets | |||
| Specialised health services$'000 | 4,587 | 3,643 | PDF p. 117 |
| General health services$'000 | 267 | 275 | PDF p. 117 |
| Total depreciation$'000 | 4,854 | 3,918 | PDF p. 117 |
| Additions to property, plant and equipment | |||
| Specialised health services$'000 | 18,261 | 13,266 | PDF p. 117 |
| General health services$'000 | 3 | 28 | PDF p. 117 |
| Total additions to property, plant and equipment$'000 | 18,264 | 13,294 | PDF p. 117 |
Notes
Information reported to the chief operating decision maker does not include an analysis of assets and liabilities. Segment performance is evaluated based on operating profit or loss. Total rows have no printed label.
By geography
Geographical information - Group 18 lines
| Item / unit | 2025FY2025 | 2024FY2024 | Source |
|---|---|---|---|
| Segment revenue | |||
| Singapore$'000 | 12,853 | 11,852 | PDF p. 118 |
| Malaysia$'000 | 63,227 | 59,597 | PDF p. 118 |
| Myanmar$'000 | 3,131 | 2,748 | PDF p. 118 |
| Total segment revenue$'000 | 79,211 | 74,197 | PDF p. 118 |
| Segment profit after tax | |||
| Singapore$'000 | 1,189 | 773 | PDF p. 118 |
| Malaysia$'000 | 11,693 | 11,619 | PDF p. 118 |
| Myanmar$'000 | 535 | 502 | PDF p. 118 |
| Total segment profit after tax$'000 | 13,417 | 12,894 | PDF p. 118 |
| Impairment loss for goodwill | |||
| Singapore$'000 | – | 1,520 | PDF p. 118 |
| Malaysia$'000 | – | – | PDF p. 118 |
| Myanmar$'000 | – | – | PDF p. 118 |
| Depreciation of property, plant and equipment and right-of-use assets | |||
| Singapore$'000 | 499 | 410 | PDF p. 118 |
| Malaysia$'000 | 4,124 | 3,281 | PDF p. 118 |
| Myanmar$'000 | 231 | 227 | PDF p. 118 |
| Additions to property, plant and equipment | |||
| Singapore$'000 | 31 | 33 | PDF p. 118 |
| Malaysia$'000 | 17,949 | 13,103 | PDF p. 118 |
| Myanmar$'000 | 284 | 158 | PDF p. 118 |
| Total additions to property, plant and equipment$'000 | 18,264 | 13,294 | PDF p. 118 |
Notes
Revenue and operating result are based on the country in which the services are provided and country where the customers are located.
Major customers: no single customer accounted for 5% or more of Group revenue except 1 (FY2024: 1) corporate customer, contributing 9% (FY2024: 9%) of total revenue.
Debt
Borrowings
Borrowing notes 2 tables
Borrowings
| Item / unit | 2025$'000 | 2024$'000 | Source |
|---|---|---|---|
| Borrowings | |||
| Bank loan A$'000 | – | 529 | PDF p. 105 |
| Bank loan B$'000 | 406 | 464 | PDF p. 105 |
| Bank loan C$'000 | 396 | 446 | PDF p. 105 |
| Bank loan D$'000 | 15,183 | – | PDF p. 105 |
| Bank loan E$'000 | 777 | – | PDF p. 105 |
| Current$'000 | 260 | 672 | PDF p. 105 |
| Non-current$'000 | 16,502 | 767 | PDF p. 105 |
Notes
Loans are floating rate, denominated in Malaysian Ringgit (p.123). Bank loan A (4.17%; 2024: 4.16%) fully settled 1 Aug 2025, secured by freehold land and building. Loan B 4.15% (2024: 4.15%), secured by land and building. Loan C 4.15% (2024: 4.15%), secured by buildings. Loan D 3.76%, secured by strata-title units. Loan E 4.40%. Total 16,762 (2024: 1,439).
Note 5(b) Lease liabilities carrying amounts - current and non-current
| Item / unit | 2025Group, $'000 | 2024Group, $'000 | 2025Company, $'000 | 2024Company, $'000 | Source |
|---|---|---|---|---|---|
| Lease liabilities | |||||
| At 31 December$'000 | 10,295 | 11,653 | 61 | 97 | PDF p. 88 |
| Current$'000 | 2,137 | 2,208 | 38 | 36 | PDF p. 88 |
| Non-current$'000 | 8,158 | 9,445 | 23 | 61 | PDF p. 88 |
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| DIVIDEND POLICY | The Board does not have a fixed dividend policy. The form, frequency and amount of dividends declared each year will take into consideration the Group’s actual and projected financial performance, results of business operations, level of cash and retained earnings, projected capital expenditure and other investment plans, the terms of borrowing arrangements (if any), plans for expansions and other factors which the Directors may deem appropriate. | Group | PDF p. 44 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Final tax-exempt dividends on ordinary shares for 2025 | 0.58 cents per share | FY2025 proposed final tax-exempt (one-tier) dividend, subject to shareholders' approval at AGM; not recognised as liability at 31 December 2025 | PDF p. 114 |
| Final tax-exempt dividends on ordinary shares for 2024 | 0.70 cents per share | FY2024 final tax-exempt dividend (comparative), paid in 2025 | PDF p. 114 |
| First interim tax-exempt dividend for 2025 | nil | FY2025 first interim tax-exempt dividend | PDF p. 114 |
| First interim tax-exempt dividend for 2024 | 0.30 cents per share | FY2024 first interim tax-exempt dividend (comparative) | PDF p. 114 |
Extracted from ISEC HEALTHCARE LTD. 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 |
|---|---|---|---|
| Audit firm | FORVIS MAZARS LLP | Group | PDF p. 55 |
| Engagement partner | Zhang Liang | Group | PDF p. 55 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and Singapore Financial Reporting Standards (International) (“SFRS(I)s”) so as to give a true and fair view | Group and Company | PDF p. 51 |
Extracted from ISEC HEALTHCARE LTD. 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 ISEC HEALTHCARE LTD. Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
The audited statements print Group profit or loss/comprehensive income and cash flows, Group/Company balance sheets and Group/Company changes in equity. Separate Company profit or loss/comprehensive income and cash-flow statements are not printed.
The original FY2023 Company equity table contains112 in retained earnings for the treasury-share transfer, whereas the FY2024 comparative prints a dash. Both reported versions and sources are preserved.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.