Taka Jewellery 42L

SGD 0.187 -1.07% 0.00 Updated 6 Nov 2026, 14:08 SGT

Financials

Annual Report 2026

Open annual report

Explore the statements

11 tables

Consolidated Statement of Comprehensive Income (Group)

22 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Comprehensive Income (Group) from Annual Report 2026
Metric / unit 2026Group2025Group Source
Income statement
Revenue$'000 283,998178,443 PDF p. 81
Cost of sales$'000 (207,834)(125,691) PDF p. 81
Gross profit$'000 76,16452,752 PDF p. 81
Other operating income$'000 4101,208 PDF p. 81
Distribution costs$'000 (33,761)(26,704) PDF p. 81
Administrative expenses$'000 (9,320)(7,179) PDF p. 81
Other operating expenses$'000 (388)(54) PDF p. 81
Impairment loss on trade receivables, net$'000 (1,847)(1,329) PDF p. 81
Share of loss of associate$'000 (709)(636) PDF p. 81
Finance costs$'000 (3,031)(2,985) PDF p. 81
Profit before tax$'000 27,51815,073 PDF p. 81
Income tax expense$'000 (4,868)(2,529) PDF p. 81
Profit after tax$'000 22,65012,544 PDF p. 81
Other comprehensive income
Foreign currency translation$'000 20(172) PDF p. 81
Total comprehensive income$'000 22,67012,372 PDF p. 81
Profit after tax attributable to
Owners of the Company$'000 22,65012,544 PDF p. 81
Non-controlling interest$'000 –– PDF p. 81
Subtotal$'000 22,65012,544 PDF p. 81
Total comprehensive income attributable to
Owners of the Company$'000 22,67012,372 PDF p. 81
Non-controlling interest$'000 –– PDF p. 81
Subtotal$'000 22,67012,372 PDF p. 81
Earnings per share
Basic and Diluted (cents)cents per share 4.052.24 PDF p. 81
Definitions & sources

For the financial year ended 30 June 2026. The accompanying accounting policies and explanatory notes form an integral part of the financial statements.

Statement of Financial Position (Group and Company)

35 metrics

Units appear below each metric. Scroll to compare years

Statement of Financial Position (Group and Company) from Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Non-current assets
Investment in subsidiaries$'000 ––82,27682,276 PDF p. 82
Investment in associate$'000 3,1003,809–– PDF p. 82
Right of use assets$'000 10,7238,796–– PDF p. 82
Property, plant and equipment$'000 15,32714,704–– PDF p. 82
Trademarks$'000 –––– PDF p. 82
Other receivables$'000 1,1231,134–– PDF p. 82
Deferred tax assets$'000 318336–– PDF p. 82
Subtotal$'000 30,59128,77982,27682,276 PDF p. 82
Current assets
Inventories$'000 138,277130,539–– PDF p. 82
Trade and other receivables$'000 126,24877,62612,72413,040 PDF p. 82
Prepayments$'000 172122–– PDF p. 82
Cash and bank balances$'000 28,27515,0352,9691,199 PDF p. 82
Subtotal$'000 292,972223,32215,69314,239 PDF p. 82
Assets
Total assets$'000 323,563252,10197,96996,515 PDF p. 82
Current liabilities
Loans and borrowings$'000 97,19849,495–– PDF p. 82
Bullion loans$'000 2,8094,775–– PDF p. 82
Trade and other payables$'000 32,95826,8891,48238 PDF p. 82
Lease liabilities$'000 4,5594,675–– PDF p. 82
Income tax payable$'000 4,8522,679–– PDF p. 82
Subtotal$'000 142,37688,5131,48238 PDF p. 82
Liabilities
NET CURRENT ASSETS$'000 150,596134,80914,21114,201 PDF p. 82
Non-current liabilities
Loans and borrowings$'000 13,29118,304–– PDF p. 82
Lease liabilities$'000 5,3083,890–– PDF p. 82
Trade and other payables$'000 246223–– PDF p. 82
Subtotal$'000 18,84522,417–– PDF p. 82
Liabilities
Total liabilities$'000 161,221110,9301,48238 PDF p. 82
Net assets
NET ASSETS$'000 162,342141,17196,48796,477 PDF p. 82
Equity attributable to owners of the Company
Share capital$'000 96,71996,71996,71996,719 PDF p. 82
Merger reserve$'000 (64,502)(64,502)–– PDF p. 82
Treasury shares$'000 (698)(698)(698)(698) PDF p. 82
Translation reserve$'000 554534–– PDF p. 82
Retained earnings$'000 130,271109,120466456 PDF p. 82
Equity
Equity attributable to owners of the Company$'000 162,344141,17396,48796,477 PDF p. 82
Non-controlling interest$'000 (2)(2)–– PDF p. 82
Total equity$'000 162,342141,17196,48796,477 PDF p. 82
Definitions & sources

As at 30 June 2026. The accompanying accounting policies and explanatory notes form an integral part of the financial statements.

Consolidated Statement of Comprehensive Income (Group)

7 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Comprehensive Income (Group) from Annual Report 2026
Metric / unit 2026Group2025Group Source
Income statement
Profit after tax$'000 22,65012,544 PDF p. 81
Other comprehensive income - Items that may be reclassified subsequently to profit or loss
Foreign currency translation$'000 20(172) PDF p. 81
Other comprehensive income
Total comprehensive income$'000 22,67012,372 PDF p. 81
Profit after tax attributable to
Owners of the Company$'000 22,65012,544 PDF p. 81
Non-controlling interest$'000 –– PDF p. 81
Total comprehensive income attributable to
Owners of the Company$'000 22,67012,372 PDF p. 81
Non-controlling interest$'000 –– PDF p. 81
Definitions & sources

Financial year ended 30 June 2026. Company-level comprehensive income is not presented separately; see Company statement of changes in equity.

Consolidated Statement of Changes in Equity - Group

12 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Changes in Equity - Group from Annual Report 2026
Metric / unit 2026Group - Share capital ($'000)2026Group - Merger reserve ($'000)2026Group - Treasury shares ($'000)2026Group - Foreign currency translation reserve ($'000)2026Group - Retained earnings ($'000)2026Group - Non-controlling interest ($'000)2026Group - Total equity ($'000) Source
Year ended 30 June 2026
Opening balance as at 1 July 2025$'000 96,719(64,502)(698)534109,120(2)141,171 PDF p. 83
Profit for the year$'000 ––––22,650–22,650 PDF p. 83
Year ended 30 June 2026 - Other comprehensive income
Foreign currency translation$'000 –––20––20 PDF p. 83
Year ended 30 June 2026
Total comprehensive income$'000 –––2022,650–22,670 PDF p. 83
Dividend paid (Note 32)$'000 ––––(1,499)–(1,499) PDF p. 83
Closing balance as at 30 June 2026$'000 96,719(64,502)(698)554130,271(2)162,342 PDF p. 83
Year ended 30 June 2025
Opening balance as at 1 July 2024$'000 96,719(64,502)(698)70697,577(2)129,800 PDF p. 83
Profit for the year$'000 ––––12,544–12,544 PDF p. 83
Year ended 30 June 2025 - Other comprehensive income
Foreign currency translation$'000 –––(172)––(172) PDF p. 83
Year ended 30 June 2025
Total comprehensive income$'000 –––(172)12,544–12,372 PDF p. 83
Dividend paid (Note 32)$'000 ––––(1,001)–(1,001) PDF p. 83
Closing balance as at 30 June 2025$'000 96,719(64,502)(698)534109,120(2)141,171 PDF p. 83
Definitions & sources

(1) Foreign currency translation reserve: The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements of the Group’s foreign operations whose functional currencies are different from that of the Group’s presentation currency as well as the share of foreign currency translation reserve of associate.

Non-controlling interest column is the NCI schedule within the Group statement.

Statement of Changes in Equity - Company

10 metrics

Units appear below each metric. Scroll to compare years

Statement of Changes in Equity - Company from Annual Report 2026
Metric / unit 2026Company - Share capital ($'000)2026Company - Treasury shares ($'000)2026Company - Retained earnings ($'000)2026Company - Total equity ($'000) Source
Year ended 30 June 2026
Opening balance as at 1 July 2025$'000 96,719(698)45696,477 PDF p. 83
Profit for the year$'000 ––1,5091,509 PDF p. 83
Total comprehensive income$'000 ––1,5091,509 PDF p. 83
Dividend paid (Note 32)$'000 ––(1,499)(1,499) PDF p. 83
Closing balance as at 30 June 2026$'000 96,719(698)46696,487 PDF p. 83
Year ended 30 June 2025
Opening balance as at 1 July 2024$'000 96,719(698)1,90797,928 PDF p. 83
Loss for the year$'000 ––(450)(450) PDF p. 83
Total comprehensive income$'000 ––(450)(450) PDF p. 83
Dividend paid (Note 32)$'000 ––(1,001)(1,001) PDF p. 83
Closing balance as at 30 June 2025$'000 96,719(698)45696,477 PDF p. 83
Definitions & sources

Consolidated Cash Flow Statement (Group) - operating, investing, financing

38 metrics

Units appear below each metric. Scroll to compare years

Consolidated Cash Flow Statement (Group) - operating, investing, financing from Annual Report 2026
Metric / unit 2026Group2025Group Source
Cash flows from operating activities
Profit before tax$'000 27,51815,073 PDF p. 84
Adjustments for
Depreciation of property, plant and equipment$'000 1,3171,062 PDF p. 84
Depreciation of right of use assets$'000 5,2764,594 PDF p. 84
Finance costs$'000 3,0312,985 PDF p. 84
Share of loss of associate$'000 709636 PDF p. 84
Impairment loss on trade receivables, net$'000 1,8471,329 PDF p. 84
Fair value gain on bullion loans designated as financial liabilities at fair value through profit or loss, net$'000 (328)(36) PDF p. 84
Bad debt written off$'000 5555 PDF p. 84
Gain on disposal of property, plant and equipment and right of use assets$'000 (37)– PDF p. 84
Inventories written off$'000 1,065– PDF p. 84
Provision for inventory obsolescence$'000 58– PDF p. 84
Unrealised exchange loss/(gain)$'000 9(59) PDF p. 84
Cash flows from operating activities
Operating cash flows before changes in working capital$'000 40,52025,639 PDF p. 84
Increase in trade and other receivables and prepayments$'000 (50,453)(17,047) PDF p. 84
Increase in inventories$'000 (8,861)(21,267) PDF p. 84
Increase in trade and other payables$'000 5,9542,624 PDF p. 84
Cash flows used in operations$'000 (12,840)(10,051) PDF p. 84
Income tax paid, net$'000 (2,677)(1,322) PDF p. 84
Net cash flows used in operating activities$'000 (15,517)(11,373) PDF p. 84
Cash flows from investing activities
Purchase of property, plant and equipment (Note (i))$'000 (1,874)(6,164) PDF p. 84
Proceeds from disposal of property, plant and equipment and right of use assets$'000 326– PDF p. 84
Addition to right of use assets$'000 (838)– PDF p. 84
Dividend received from associate$'000 –4,000 PDF p. 84
Net cash flows used in investing activities$'000 (2,386)(2,164) PDF p. 84
Cash flows from financing activities
Proceeds from bank borrowings$'000 41,92032,539 PDF p. 84
Repayment of bank borrowings$'000 (10,781)(9,810) PDF p. 84
Proceeds from bullion loans$'000 81,69851,141 PDF p. 84
Repayment of bullion loans$'000 (83,336)(50,414) PDF p. 84
Increase in bills payables$'000 11,1401,160 PDF p. 84
Payment of principal portion of lease liabilities$'000 (5,267)(4,565) PDF p. 84
New pledged fixed deposits with banks$'000 (596)(679) PDF p. 84
Dividend paid$'000 (1,499)(1,001) PDF p. 84
Interest paid$'000 (3,031)(2,985) PDF p. 84
Net cash flows generated from financing activities$'000 30,24815,386 PDF p. 84
Cash and cash equivalents
Net increase in cash and cash equivalents$'000 12,3451,849 PDF p. 85
Net effect of exchange rates changes on the cash balance held in foreign currencies$'000 (112)(202) PDF p. 85
Cash and cash equivalents at beginning of the financial year$'000 11,5359,888 PDF p. 85
Cash and cash equivalents at end of the financial year (Note 17)$'000 23,76811,535 PDF p. 85
Definitions & sources

Statement spans pages 84-85; rows from 'Net increase in cash and cash equivalents' onward are on page 85.

(i) Purchase of property, plant and equipment: During the year, the Group acquired property, plant and equipment of $1,943,000 (2025: $6,231,000) (Note 13). The additions include paid amounts of $1,874,000 (2025: $6,164,000) and additions to reinstatement costs amounted to $69,000 (2025: $67,000).

No Company cash flow statement is presented; only a consolidated one.

Financial Highlights chart data (Revenue, Gross Profit, Gross Profit Margin, Net Profit), FY2022-FY2026

1 metrics

Units appear below each metric. Scroll to compare years

Financial Highlights chart data (Revenue, Gross Profit, Gross Profit Margin, Net Profit), FY2022-FY2026 from Annual Report 2026
Metric / unit 2022Group2023Group2024Group2025Group2026Group Source
Financial Highlights
Gross Profit (S$’million)S$ million 27.442.342.752.876.2 PDF p. 9
Definitions & sources

Values read from bar-chart labels; chart text is unordered so year assignment follows the 2022-2026 axis. Revenue contribution by segment pie charts (2025: 56.2/41.2/2.6; 2026: 58.2/39.0/2.8) not tabulated.

Financial Review - Income Statement (Group)

5 metrics

Units appear below each metric. Scroll to compare years

Financial Review - Income Statement (Group) from Annual Report 2026
Metric / unit 2026Group, S$’0002025Group, S$’000 Source
Income Statement
RevenueS$’000 283,998178,443 PDF p. 10
Gross profitS$’000 76,16452,752 PDF p. 10
Profit before taxS$’000 27,51815,073 PDF p. 10
Income tax expenseS$’000 (4,868)(2,529) PDF p. 10
Profit after taxS$’000 22,65012,544 PDF p. 10
Definitions & sources

Other lines (cost of sales, other operating income, distribution costs, admin expenses, etc.) also printed; abbreviated here.

Financial Review - Statement of Cash Flows (Group)

4 metrics

Units appear below each metric. Scroll to compare years

Financial Review - Statement of Cash Flows (Group) from Annual Report 2026
Metric / unit 2026Group, S$’0002025Group, S$’000 Source
Cash Flow
Net cash used in operating activitiesS$’000 (15,517)(11,373) PDF p. 11
Net cash used in investing activitiesS$’000 (2,386)(2,164) PDF p. 11
Net cash generated from financing activitiesS$’000 30,24815,386 PDF p. 11
Cash and cash equivalents at end of financial yearS$’000 23,76811,535 PDF p. 11
Definitions & sources

Earnings per share (Group) - Consolidated Statement of Comprehensive Income and Note 10

2 metrics

Units appear below each metric. Scroll to compare years

Earnings per share (Group) - Consolidated Statement of Comprehensive Income and Note 10 from Annual Report 2026
Metric / unit 2026Group2025Group Source
Earnings per share
Basic and Diluted (cents)cents 4.052.24 PDF p. 81
Note 10 Earnings per share
Weighted average number of ordinary shares for basic and diluted earnings per shareNo. of shares 559,406,000559,406,000 PDF p. 103
Definitions & sources

Diluted EPS is similar to basic as there were no potential dilutive ordinary shares.

Note 32 Dividends (Group and Company)

1 metrics

Units appear below each metric. Scroll to compare years

Note 32 Dividends (Group and Company) from Annual Report 2026
Metric / unit 2026Group and Company, $’0002025Group and Company, $’000 Source
Dividends
Proposed final tax exempt (one-tier) dividend for FY2026: 0.536 cents (2025: 0.268 cents) per share$’000 2,9981,499 PDF p. 127
Definitions & sources

Proposed but not recognised as a liability as at 30 June; subject to shareholders’ approval at the AGM. Dividend per share: 0.536 Singapore cents (FY2025: 0.268 Singapore cents).

Where the money comes from

Segment information

By business

Business segment information, FY2026 (year ended 30 June 2026) 19 lines
Business segment information, FY2026 (year ended 30 June 2026)
Item / unit 2026Wholesale and Exhibitions, $'0002026Retail, $'0002026Financial Services, $'0002026Unallocated, $'0002026Elimination, $'0002026Total (Group), $'000 Source
Segment revenue
External sales$'000 110,746165,4127,840––283,998 PDF p. 125
Intersegment sales$'000 –2,345737–(3,082)– PDF p. 125
Total revenue$'000 110,746167,7578,577–(3,082)283,998 PDF p. 125
Results
Segment results$'000 21,50711,6105,795––38,912 PDF p. 125
Unallocated expenses (net)$'000 –––(7,654)–(7,654) PDF p. 125
Finance costs$'000 (542)(826)(1,503)(160)–(3,031) PDF p. 125
Share of loss from associate$'000 –––(709)–(709) PDF p. 125
Profit/(loss) before tax$'000 20,96510,7844,292(8,523)–27,518 PDF p. 125
Tax expense$'000 –––(4,868)–(4,868) PDF p. 125
Profit/(loss) after tax$'000 20,96510,7844,292(13,391)–22,650 PDF p. 125
Segment assets and liabilities
Segment assets$'000 92,918118,151106,1066,388–323,563 PDF p. 125
Segment liabilities$'000 38,50458,75759,0364,924–161,221 PDF p. 125
Other segmental information
Employee compensation$'000 2,47710,5951,2676,136–20,475 PDF p. 125
Impairment loss on trade receivables, net$'000 1,823–24––1,847 PDF p. 125
Depreciation of property, plant and equipment$'000 93866138220–1,317 PDF p. 125
Depreciation of right-of-use assets$'000 414,835273127–5,276 PDF p. 125
Capital expenditure$'000 121,90851,356–3,281 PDF p. 125
Investment in associate$'000 –––3,100–3,100 PDF p. 125
Non-current assets$'000 7,58514,5085,0793,419–30,591 PDF p. 125
Notes

Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated items mainly comprise dividends payable, income tax payable and deferred tax.

A: Unallocated corporate expenses items amounting to $7,654,000 (2025: $6,375,000) mainly relate to headquarter expenses which comprise of distribution costs, administrative expenses and other operating expenses.

B: Unallocated segment assets pertain to unallocated corporate assets items in the Company and deferred tax assets

C: The following unallocated liabilities items are added to segment liabilities to arrive at total liabilities (see separate table).

Business segment information, FY2025 (comparative) 19 lines
Business segment information, FY2025 (comparative)
Item / unit 2025Wholesale and Exhibitions, $'0002025Retail, $'0002025Financial Services, $'0002025Unallocated, $'0002025Elimination, $'0002025Total (Group), $'000 Source
Segment revenue
External sales$'000 73,590100,3104,543––178,443 PDF p. 126
Intersegment sales$'000 –1,959744–(2,703)– PDF p. 126
Total revenue$'000 73,590102,2695,287–(2,703)178,443 PDF p. 126
Results
Segment results$'000 16,5106,0782,481––25,069 PDF p. 126
Unallocated expenses (net)$'000 –––(6,375)–(6,375) PDF p. 126
Finance costs$'000 (598)(847)(1,366)(174)–(2,985) PDF p. 126
Share of loss from associate$'000 –––(636)–(636) PDF p. 126
Profit/(loss) before tax$'000 15,9125,2311,115(7,185)–15,073 PDF p. 126
Tax expense$'000 –––(2,529)–(2,529) PDF p. 126
Profit/(loss) after tax$'000 15,9125,2311,115(9,714)–12,544 PDF p. 126
Segment assets and liabilities
Segment assets$'000 78,822103,84566,5892,845–252,101 PDF p. 126
Segment liabilities$'000 26,34049,54232,3692,679–110,930 PDF p. 126
Other segmental information
Employee compensation$'000 1,7158,8209845,207–16,726 PDF p. 126
Impairment loss on trade receivables, net$'000 1,191–138––1,329 PDF p. 126
Depreciation of property, plant and equipment$'000 24777441––1,062 PDF p. 126
Depreciation of right-of-use assets$'000 –4,450–144–4,594 PDF p. 126
Capital expenditure$'000 326,078121––6,231 PDF p. 126
Investment in associate$'000 –––3,809–3,809 PDF p. 126
Non-current assets$'000 7,31911,8085,5074,145–28,779 PDF p. 126
Notes

A: Unallocated corporate expenses items amounting to $7,654,000 (2025: $6,375,000) mainly relate to headquarter expenses which comprise of distribution costs, administrative expenses and other operating expenses.

B: Unallocated segment assets pertain to unallocated corporate assets items in the Company and deferred tax assets

C: Unallocated liabilities items are added to segment liabilities to arrive at total liabilities (see separate table).

Note C: Unallocated liabilities added to segment liabilities 2 lines
Note C: Unallocated liabilities added to segment liabilities — Group
Item / unit 2026$'0002025$'000 Source
Unallocated liabilities
Income tax payable$'000 4,8522,679 PDF p. 127
Other payables and accruals$'000 72– PDF p. 127
Notes

The two items total 4,924 (2026) and 2,679 (2025) as printed.

Geographical segment: further segmentation by geographical market is not meaningful; non-current assets are substantially located in Singapore. No geographic revenue table is printed.

Debt

Borrowings

Maturity profile of financial liabilities, contractual undiscounted

Maturity profile of financial liabilities, contractual undiscounted — Group
Item / unit 202630.6.2026, One year or less202630.6.2026, One to five years202630.6.2026, Over five years202630.6.2026, Total Source
30.6.2026
Loans and borrowings$'000 97,6638,5157,507113,685 PDF p. 119
Bullion loans$'000 2,869––2,869 PDF p. 119
Lease liabilities$'000 4,9025,350–10,252 PDF p. 119
Notes

Based on contractual undiscounted repayment obligations. Approximately 88% (2025: 75%) of the Group's loans and borrowings will mature in less than one year based on carrying amount. All Company financial liabilities mature in less than one year.

Maturity profile of financial liabilities, contractual undiscounted, 30.6.2025

Maturity profile of financial liabilities, contractual undiscounted, 30.6.2025 — Group
Item / unit 202530.6.2025, One year or less202530.6.2025, One to five years202530.6.2025, Over five years202530.6.2025, Total Source
30.6.2025
Loans and borrowings$'000 50,64313,5787,67471,895 PDF p. 119
Bullion loans$'000 4,794––4,794 PDF p. 119
Lease liabilities$'000 4,9484,492–9,440 PDF p. 119
Notes

Same table as 30.6.2026 on this page, comparative block.

Borrowing notes 2 tables

Loans and borrowings

Loans and borrowings — Group
Item / unit 2026$'0002025$'000 Source
Current
Bank overdrafts$'000 411– PDF p. 108
Bills payable$'000 13,4902,350 PDF p. 108
Revolving loans$'000 76,67038,250 PDF p. 108
Floating rate term loans$'000 6,6278,291 PDF p. 108
Fixed rate term loan$'000 –604 PDF p. 108
Total current loans and borrowings (unlabelled subtotal)$'000 97,19849,495 PDF p. 108
Non-current
Floating rate term loans$'000 13,29118,304 PDF p. 108
Notes

Interest rates 2026 (2025): overdrafts 2.47%-2.85% (Nil); bills payable 2.21%-4.74% (3.03%-3.64%), repayable within 60 to 180 days, denominated in SGD and USD; revolving loans 2.22%-4.14% (3.40%-5.42%), due within one to three months; floating rate term loans 2.72%-4.19% (3.38%-6.06%), mature between 3 and 18 years (2025: 1 to 19 years); fixed rate term loans 2.24%-3.75% (2.24%-3.75%), fully repaid January 2026.

Secured: floating rate term loans $7,460,000 (2025: $7,739,000) secured by first mortgage over freehold and leasehold properties; certain bank borrowings secured by pledge of fixed deposits; revolving loans $30,000,000 (2025: $23,000,000) secured by charge over a subsidiary's current account and fixed and floating charge on its assets; revolving loans $21,000,000 (2025: Nil) secured by fixed and floating charge on another subsidiary's assets. All bank borrowings secured by corporate guarantee from the Company; $30,000,000 (2025: $23,089,000) also by subsidiary guarantee.

Subtotal rows are unlabelled in the report. Totals current 2026 97,198 / 2025 49,495; non-current 13,291 / 18,304.

Reconciliation of liabilities from financing activities, year ended 30 June 2026

Reconciliation of liabilities from financing activities, year ended 30 June 2026
Item / unit 2026Group, closing balance 30.6.2026, $'000 Source
Lease liabilities
Lease liabilities (Note 23) - Current$'000 4,559 PDF p. 109
Lease liabilities (Note 23) - Non-current$'000 5,308 PDF p. 109
Bullion loans
Bullion loans (Note 19)$'000 2,809 PDF p. 109
Total
Total$'000 122,754 PDF p. 109
Notes

Only closing 30.6.2026 values extracted; the full table also shows opening 1.7.2025, cash flows, additions, accretion, fair value loss and other columns. Total includes bills payable, revolving loans, term loans, lease liabilities and bullion loans.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend policy Currently, the Company does not have a fixed dividend policy. The form, frequency and amount of dividends will depend on amongst others, the Company’s earnings, general financial condition, results of operations, capital requirements, cash flow, general business condition, development plans and other factors as the Directors may deem appropriate. Company PDF p. 65

Dividends declared and proposed

ItemValuePeriod / scopeSource
Proposed final tax exempt (one-tier) dividend for FY2026 0.536 cents per share Group and Company, FY2026 final dividend (proposed) PDF p. 127
Proposed final tax exempt (one-tier) dividend for FY2026 0.268 cents per share Group and Company, FY2025 final dividend (comparative) PDF p. 127

Payout

ItemValuePeriod / scopeSource
Proposed final tax exempt (one-tier) dividend for FY2026 2,998 $'000 Group and Company, FY2026 proposed; comparative 2025: 1,499 PDF p. 127

Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.

Auditor’s report

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
Auditor Ernst & Young LLP Group and Company, FY ended 30 June 2026 PDF p. 80
Engagement partner Wong Kee Kiet Group and Company, FY ended 30 June 2026 PDF p. 80
Opinion properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and Singapore Financial Reporting Standards (International) (“SFRS(I)”) so as to give a true and fair view Group and Company, as at 30 June 2026 PDF p. 77

Key audit matters

ItemValuePeriod / scopeSource
Allowance for impairment of trade receivables from the Group’s wholesale and exhibition jewellery business The Group’s trade receivables from wholesale and exhibition jewellery business are significant to the Group and they represent 7% of the Group’s total assets as at year end. Group, FY2026 PDF p. 77
Valuation and existence of inventories The Group’s inventories comprise raw materials and finished goods of jewellery products. Group, FY2026 PDF p. 78

Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.

How to read these figures

Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.

Comparative figures follow Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

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