AMOS Group 49B
SGD 0.068
+0.00% +0.00 Updated 22 Oct 2026, 17:16 SGT
Financials
ANNUAL REPORT 2026
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10 tablesConsolidated Statements of Financial Position as at 31 March 2026 (Group and Company)
34 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment$'000 | 46,065 | 49,154 | - | - | PDF p. 49 |
| Right-of-use assets$'000 | 3,561 | 4,040 | - | - | PDF p. 49 |
| Intangible assets$'000 | 9 | 37 | - | 5 | PDF p. 49 |
| Subsidiaries$'000 | - | - | 82,025 | 157,513 | PDF p. 49 |
| Associates$'000 | - | 61 | - | - | PDF p. 49 |
| Deferred tax assets$'000 | 33 | 33 | - | - | PDF p. 49 |
| Non-current assets (subtotal) | |||||
| Non-current assets$'000 | 49,668 | 53,325 | 82,025 | 157,518 | PDF p. 49 |
| Current assets | |||||
| Inventories$'000 | 9,390 | 20,573 | - | - | PDF p. 49 |
| Trade receivables$'000 | 5,154 | 10,152 | - | 2,010 | PDF p. 49 |
| Other receivables$'000 | 4,398 | 3,336 | 308 | 225 | PDF p. 49 |
| Cash and bank balances$'000 | 3,474 | 5,730 | 24 | 296 | PDF p. 49 |
| Contract assets$'000 | 131 | 1,353 | - | 457 | PDF p. 49 |
| Income tax receivables$'000 | 112 | 111 | - | - | PDF p. 49 |
| Current assets (subtotal) | |||||
| Current assets$'000 | 22,659 | 41,255 | 332 | 2,988 | PDF p. 49 |
| Assets | |||||
| Total assets$'000 | 72,327 | 94,580 | 82,357 | 160,506 | PDF p. 49 |
| Equity | |||||
| Share capital$'000 | 183,253 | 183,253 | 183,253 | 183,253 | PDF p. 49 |
| Accumulated losses$'000 | (149,340) | (134,935) | (111,663) | (29,134) | PDF p. 49 |
| Translation reserves$'000 | 505 | 898 | - | - | PDF p. 49 |
| Other reserves$'000 | 8,198 | 7,287 | - | - | PDF p. 49 |
| Equity attributable to owners of the Company$'000 | 42,616 | 56,503 | 71,590 | 154,119 | PDF p. 49 |
| Non-controlling interests$'000 | 585 | - | - | - | PDF p. 49 |
| Total equity$'000 | 43,201 | 56,503 | 71,590 | 154,119 | PDF p. 49 |
| Non-current liabilities | |||||
| Lease liabilities$'000 | 3,853 | 4,775 | - | - | PDF p. 49 |
| Deferred tax liabilities$'000 | 4,344 | 4,347 | - | - | PDF p. 49 |
| Non-current liabilities (subtotal) | |||||
| Non-current liabilities$'000 | 8,197 | 9,122 | - | - | PDF p. 49 |
| Current liabilities | |||||
| Lease liabilities$'000 | 1,232 | 1,465 | - | - | PDF p. 49 |
| Bank borrowings$'000 | 5,039 | 10,098 | - | - | PDF p. 49 |
| Trade payables$'000 | 3,830 | 7,050 | - | - | PDF p. 49 |
| Other payables$'000 | 10,463 | 9,822 | 10,767 | 6,387 | PDF p. 49 |
| Contract liabilities$'000 | 155 | 499 | - | - | PDF p. 49 |
| Income tax payables$'000 | 210 | 21 | - | - | PDF p. 49 |
| Current liabilities (subtotal) | |||||
| Current liabilities$'000 | 20,929 | 28,955 | 10,767 | 6,387 | PDF p. 49 |
| Liabilities | |||||
| Total liabilities$'000 | 29,126 | 38,077 | 10,767 | 6,387 | PDF p. 49 |
| Equity and liabilities | |||||
| Total equity and liabilities$'000 | 72,327 | 94,580 | 82,357 | 160,506 | PDF p. 49 |
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Definitions & sources
Original report: PDF p. 49 ↗
The accompanying notes form an integral part of these financial statements.
Equity attributable to owners of the Company label wraps over two lines: 'Equity attributable to owners' / 'of the Company'. Note-reference column omitted from values.
Consolidated Statement of Comprehensive Income for the financial year ended 31 March 2026 (Group)
31 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Continuing Operations | |||
| Revenue$'000 | 26,748 | 38,309 | PDF p. 50 |
| Cost of sales$'000 | (20,580) | (25,040) | PDF p. 50 |
| Gross profit$'000 | 6,168 | 13,269 | PDF p. 50 |
| Distribution costs$'000 | (2,428) | (3,062) | PDF p. 50 |
| Administrative expenses$'000 | (9,788) | (11,242) | PDF p. 50 |
| Other operating income$'000 | 84 | 85 | PDF p. 50 |
| Other operating expenses$'000 | (421) | (832) | PDF p. 50 |
| Reversal of impairment loss on trade receivables$'000 | 171 | 133 | PDF p. 50 |
| Impairment gain/(loss) on property, plant and equipment$'000 | 16 | (7) | PDF p. 50 |
| Impairment loss on right-of-use assets$'000 | (15) | - | PDF p. 50 |
| Inventory write down$'000 | (4,541) | (496) | PDF p. 50 |
| Finance costs$'000 | (733) | (1,101) | PDF p. 50 |
| Loss before tax$'000 | (11,487) | (3,253) | PDF p. 50 |
| Income tax expense$'000 | (283) | (22) | PDF p. 50 |
| Loss from continuing operations$'000 | (11,770) | (3,275) | PDF p. 50 |
| Discontinued operations | |||
| Loss from discontinued operations, net of tax$'000 | (3,022) | (6,723) | PDF p. 50 |
| Loss for the financial year$'000 | (14,792) | (9,998) | PDF p. 50 |
| Other comprehensive (loss)/income: Item that may be reclassified subsequently to profit or loss | |||
| Currency translation differences arising on consolidation$'000 | (197) | 180 | PDF p. 50 |
| Other comprehensive (loss)/income: Items that will not be reclassified subsequently to profit or loss | |||
| Revaluation (loss)/gain on property, plant and equipment$'000 | (13) | 2,341 | PDF p. 50 |
| Other comprehensive (loss)/income | |||
| Other comprehensive (loss)/income, net of tax$'000 | (210) | 2,600 | PDF p. 50 |
| Total comprehensive loss for the financial year$'000 | (15,002) | (7,398) | PDF p. 50 |
| Loss attributable to: Owners of the Company | |||
| From continuing operations$'000 | (11,383) | (3,275) | PDF p. 50 |
| From discontinued operations$'000 | (3,022) | (6,723) | PDF p. 50 |
| Loss attributable to: Non-controlling interests | |||
| From continuing operations$'000 | (387) | - | PDF p. 50 |
| Loss attributable to | |||
| Loss for the financial year$'000 | (14,792) | (9,998) | PDF p. 50 |
| Total comprehensive loss attributable to | |||
| Owners of the Company$'000 | (14,615) | (7,398) | PDF p. 51 |
| Non-controlling interests$'000 | (387) | - | PDF p. 51 |
| Total comprehensive loss for the year$'000 | (15,002) | (7,398) | PDF p. 51 |
| Basic and diluted loss per share (cents) attributable to Owners of the company | |||
| From continuing operationscents per share | (5.46) | (1.57) | PDF p. 51 |
| From discontinued operationscents per share | (1.45) | (3.23) | PDF p. 51 |
| Totalcents per share | (6.91) | (4.80) | PDF p. 51 |
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Original report: PDF p. 50 ↗ PDF p. 51 ↗
Statement continues across physical pages 50 and 51; rows after 'Total comprehensive loss attributable to' are on page 51 (same columns).
Movement in revaluation reserve arising from disposal of property, plant and equipment: label wraps over two lines; values - (2026) and 79 (2025) not extracted as a row.
The accompanying notes form an integral part of these financial statements.
No separate Company income statement is presented.
Consolidated Statement of Comprehensive Income (Group)
26 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026, $'000 | 2025Group, FY ended 31 March 2025, $'000 | Source |
|---|---|---|---|
| Continuing Operations | |||
| Revenue$'000 | 26,748 | 38,309 | PDF p. 50 |
| Cost of sales$'000 | (20,580) | (25,040) | PDF p. 50 |
| Gross profit$'000 | 6,168 | 13,269 | PDF p. 50 |
| Distribution costs$'000 | (2,428) | (3,062) | PDF p. 50 |
| Administrative expenses$'000 | (9,788) | (11,242) | PDF p. 50 |
| Other operating income$'000 | 84 | 85 | PDF p. 50 |
| Other operating expenses$'000 | (421) | (832) | PDF p. 50 |
| Reversal of impairment loss on trade receivables$'000 | 171 | 133 | PDF p. 50 |
| Impairment gain/(loss) on property, plant and equipment$'000 | 16 | (7) | PDF p. 50 |
| Impairment loss on right-of-use assets$'000 | (15) | - | PDF p. 50 |
| Inventory write down$'000 | (4,541) | (496) | PDF p. 50 |
| Finance costs$'000 | (733) | (1,101) | PDF p. 50 |
| Loss before tax$'000 | (11,487) | (3,253) | PDF p. 50 |
| Income tax expense$'000 | (283) | (22) | PDF p. 50 |
| Loss from continuing operations$'000 | (11,770) | (3,275) | PDF p. 50 |
| Discontinued operations | |||
| Loss from discontinued operations, net of tax$'000 | (3,022) | (6,723) | PDF p. 50 |
| Loss for the financial year$'000 | (14,792) | (9,998) | PDF p. 50 |
| Other comprehensive (loss)/income: Item that may be reclassified subsequently to profit or loss | |||
| Currency translation differences arising on consolidation$'000 | (197) | 180 | PDF p. 50 |
| Other comprehensive (loss)/income: Items that will not be reclassified | |||
| Revaluation (loss)/gain on property, plant and equipment$'000 | (13) | 2,341 | PDF p. 50 |
| Movement in revaluation reserve arising from disposal of prop-$'000 | - | 79 | PDF p. 50 |
| Other comprehensive (loss)/income | |||
| Other comprehensive (loss)/income, net of tax$'000 | (210) | 2,600 | PDF p. 50 |
| Total comprehensive loss for the financial year$'000 | (15,002) | (7,398) | PDF p. 50 |
| Loss attributable to: Owners of the Company | |||
| From continuing operations$'000 | (11,383) | (3,275) | PDF p. 50 |
| From discontinued operations$'000 | (3,022) | (6,723) | PDF p. 50 |
| Loss attributable to: Non-controlling interests | |||
| From continuing operations$'000 | (387) | - | PDF p. 50 |
| Loss attributable to (total) | |||
| Loss for the financial year$'000 | (14,792) | (9,998) | PDF p. 50 |
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Original report: PDF p. 50 ↗
Note reference column omitted from values. Attribution of loss and total comprehensive loss, and loss per share, continue on page 51. Wrapped label: 'Items that will not be reclassified subsequently to profit or loss:'.
Consolidated Statement of Comprehensive Income (continued): total comprehensive loss attribution and loss per share
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026 | 2025Group, FY ended 31 March 2025 | Source |
|---|---|---|---|
| Total comprehensive loss attributable to | |||
| Owners of the Company$'000 | (14,615) | (7,398) | PDF p. 51 |
| Non-controlling interests$'000 | (387) | - | PDF p. 51 |
| Total comprehensive loss for the year$'000 | (15,002) | (7,398) | PDF p. 51 |
| Basic and diluted loss per share (cents) attributable to Owners of the company | |||
| From continuing operationscents | (5.46) | (1.57) | PDF p. 51 |
| From discontinued operationscents | (1.45) | (3.23) | PDF p. 51 |
| Totalcents | (6.91) | (4.80) | PDF p. 51 |
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Original report: PDF p. 51 ↗
Loss per share is in cents; attribution in $'000.
Consolidated Statement of Changes in Equity (Group) – FY ended 31 March 2026 movements
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital, $'000 | 2026Group, Accumulated losses, $'000 | 2026Group, Translation reserves (Other reserves), $'000 | 2026Group, Merger reserves (Other reserves), $'000 | 2026Group, Asset revaluation reserves (Other reserves), $'000 | 2026Group, Non-controlling interest, $'000 | 2026Group, Total equity, $'000 | Source |
|---|---|---|---|---|---|---|---|---|
| Group | ||||||||
| At 1 April 2025$'000 | 183,253 | (134,935) | 898 | (19,551) | 26,838 | - | 56,503 | PDF p. 52 |
| Loss for the financial year$'000 | - | (14,405) | - | - | - | (387) | (14,792) | PDF p. 52 |
| Other comprehensive income$'000 | - | - | (197) | - | (13) | - | (210) | PDF p. 52 |
| Total comprehensive loss for the financial year$'000 | - | (14,405) | (197) | - | (13) | (387) | (15,002) | PDF p. 52 |
| Non-controlling interests$'000 | - | - | (196) | 924 | - | 972 | 1,700 | PDF p. 52 |
| At 31 March 2026$'000 | 183,253 | (149,340) | 505 | (18,627) | 26,825 | 585 | 43,201 | PDF p. 52 |
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Original report: PDF p. 52 ↗
Other reserves (Note 13). Columns: Share capital, Accumulated losses, Translation reserves, Merger reserves, Asset revaluation reserves, Non-controlling interest, Total equity.
Consolidated Statement of Changes in Equity (Group) – FY ended 31 March 2025 movements (comparative)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital, $'000 | 2025Group, Accumulated losses, $'000 | 2025Group, Translation reserves (Other reserves), $'000 | 2025Group, Merger reserves (Other reserves), $'000 | 2025Group, Asset revaluation reserves (Other reserves), $'000 | 2025Group, Non-controlling interest, $'000 | 2025Group, Total equity, $'000 | Source |
|---|---|---|---|---|---|---|---|---|
| Group | ||||||||
| At 1 April 2024$'000 | 183,253 | (126,355) | 718 | (19,551) | 25,836 | - | 63,901 | PDF p. 52 |
| Loss for the financial year$'000 | - | (9,998) | - | - | - | - | (9,998) | PDF p. 52 |
| Transfer arising from disposal of property, plant and equipment$'000 | - | 1,418 | - | - | (1,418) | - | - | PDF p. 52 |
| Other comprehensive income$'000 | - | - | 180 | - | 2,420 | - | 2,600 | PDF p. 52 |
| Total comprehensive loss for the financial year$'000 | - | (8,580) | 180 | - | 1,002 | - | (7,398) | PDF p. 52 |
| At 31 March 2025$'000 | 183,253 | (134,935) | 898 | (19,551) | 26,838 | - | 56,503 | PDF p. 52 |
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Original report: PDF p. 52 ↗
Comparative period 1 April 2024 to 31 March 2025, same column order as printed.
Statement of Changes in Equity (Company)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, Share capital, $'000 | 2026Company, Accumulated losses, $'000 | 2026Company, Total equity, $'000 | Source |
|---|---|---|---|---|
| Company FY2026 | ||||
| At 1 April 2025$'000 | 183,253 | (29,134) | 154,119 | PDF p. 53 |
| Loss and total comprehensive loss for$'000 | - | (82,529) | (82,529) | PDF p. 53 |
| At 31 March 2026$'000 | 183,253 | (111,663) | 71,590 | PDF p. 53 |
| Company FY2025 | ||||
| At 1 April 2024$'000 | 183,253 | (25,790) | 157,463 | PDF p. 53 |
| Loss and total comprehensive loss for$'000 | - | (3,344) | (3,344) | PDF p. 53 |
| At 31 March 2025$'000 | 183,253 | (29,134) | 154,119 | PDF p. 53 |
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Definitions & sources
Original report: PDF p. 53 ↗
Rows labelled 'At 1 April 2025' to 'At 31 March 2026' are FY2026; rows 'At 1 April 2024' to 'At 31 March 2025' are comparative FY2025. Loss label wraps: 'Loss and total comprehensive loss for the financial year'.
Consolidated Statement of Cash Flows (Group) – operating activities
31 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026, $'000 | 2025Group, FY ended 31 March 2025, $'000 | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Loss before tax from continuing operations$'000 | (11,487) | (3,253) | PDF p. 54 |
| Loss before tax from discontinued operations$'000 | (3,022) | (6,955) | PDF p. 54 |
| Adjustments for | |||
| Amortization of intangible assets$'000 | 6 | 14 | PDF p. 54 |
| Depreciation of property, plant and equipment$'000 | 2,820 | 3,443 | PDF p. 54 |
| Depreciation of right-of-use assets$'000 | 287 | 731 | PDF p. 54 |
| Loss on disposal of Sale Assets$'000 | 566 | - | PDF p. 54 |
| Loss on disposal of property, plant and equipment$'000 | 43 | 80 | PDF p. 54 |
| Reversal of Impairment loss on trade receivables$'000 | (171) | (149) | PDF p. 54 |
| (Reversal of)/ Impairment loss on property, plant and$'000 | (16) | 7 | PDF p. 54 |
| Impairment loss on right-of-use assets$'000 | 15 | - | PDF p. 54 |
| Impairment loss on associates$'000 | 61 | - | PDF p. 54 |
| Interest expense$'000 | 733 | 1,156 | PDF p. 54 |
| Interest income$'000 | (1) | (12) | PDF p. 54 |
| Inventory write down$'000 | 4,541 | 1,146 | PDF p. 54 |
| Plant and equipment written off$'000 | - | 87 | PDF p. 54 |
| Share of results of an associate, net of tax$'000 | - | 48 | PDF p. 54 |
| Trade receivables written off$'000 | - | 12 | PDF p. 54 |
| Trade payables written back$'000 | - | (36) | PDF p. 54 |
| Foreign currency exchange loss$'000 | (108) | 216 | PDF p. 54 |
| Cash flows from operating activities | |||
| Operating cash flows before movements in working capital$'000 | (5,733) | (3,465) | PDF p. 54 |
| Changes in | |||
| Trade receivables$'000 | 4,479 | 5,568 | PDF p. 54 |
| Other receivables$'000 | (1,706) | (22) | PDF p. 54 |
| Contract assets$'000 | 1,183 | (743) | PDF p. 54 |
| Inventories$'000 | 4,675 | 4,505 | PDF p. 54 |
| Trade payables$'000 | (2,877) | (3,857) | PDF p. 54 |
| Other payables$'000 | (2,056) | 115 | PDF p. 54 |
| Contract liabilities$'000 | (214) | (245) | PDF p. 54 |
| Cash (used in)/generated from operating activities$'000 | (2,249) | 1,856 | PDF p. 54 |
| Cash flows from operating activities | |||
| Interest received$'000 | 1 | 12 | PDF p. 54 |
| Income tax paid$'000 | (74) | (184) | PDF p. 54 |
| Net cash (used in)/generated from operating activities$'000 | (2,322) | 1,684 | PDF p. 54 |
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Definitions & sources
Original report: PDF p. 54 ↗
Note reference column omitted from values. Continues on page 55.
Consolidated Statement of Cash Flows (Group) – investing, financing and closing cash
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026, $'000 | 2025Group, FY ended 31 March 2025, $'000 | Source |
|---|---|---|---|
| Cash flows from investing activities | |||
| Proceeds on disposal of property, plant and equipment$'000 | 854 | 4,550 | PDF p. 55 |
| Proceeds on disposal of Sale Assets$'000 | 1,468 | - | PDF p. 55 |
| Partial disposal of shares in subsidiaries$'000 | 1,700 | - | PDF p. 55 |
| Purchases of property, plant and equipment$'000 | (532) | (99) | PDF p. 55 |
| Purchases of intangible asset$'000 | - | (42) | PDF p. 55 |
| Net cash generated from investing activities$'000 | 3,490 | 4,409 | PDF p. 55 |
| Cash flows from financing activities | |||
| Fixed deposits pledged$'000 | - | 10 | PDF p. 55 |
| Interest paid on lease liabilities$'000 | (242) | (328) | PDF p. 55 |
| Interest paid on bank loans$'000 | (347) | (675) | PDF p. 55 |
| Repayment of lease liabilities$'000 | (862) | (1,754) | PDF p. 55 |
| Loan advances from related parties$'000 | 3,200 | - | PDF p. 55 |
| Repayment of bank loans$'000 | (5,084) | (5,066) | PDF p. 55 |
| Repayment of advance from a shareholder$'000 | - | (2,000) | PDF p. 55 |
| Advance from a shareholder$'000 | - | 1,000 | PDF p. 55 |
| Reduction of restricted cash$'000 | 356 | 321 | PDF p. 55 |
| Net cash used in financing activities$'000 | (2,979) | (8,492) | PDF p. 55 |
| Net change in cash | |||
| Net decrease in cash and bank balances$'000 | (1,811) | (2,399) | PDF p. 55 |
| Cash and bank balances at beginning of the financial year$'000 | 4,741 | 7,507 | PDF p. 55 |
| Effect of exchange rate fluctuations on cash held$'000 | (89) | (367) | PDF p. 55 |
| Cash and bank balances at end of the financial year$'000 | 2,841 | 4,741 | PDF p. 55 |
| Reconciliation of cash and bank balances | |||
| Cash and bank balances$'000 | 3,474 | 5,730 | PDF p. 55 |
| Reconciliation of cash and bank balances: Less | |||
| Restricted cash balances$'000 | (633) | (989) | PDF p. 55 |
| Reconciliation of cash and bank balances: Less (net) | |||
| Cash and bank balances$'000 | 2,841 | 4,741 | PDF p. 55 |
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Definitions & sources
Original report: PDF p. 55 ↗
Note reference column omitted from values. Continuation of page 54. The Company has no separate cash flow statement in the report.
Note 24 Loss per share - Group
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 31 March 2026 | 2025Group, year ended 31 March 2025 | Source |
|---|---|---|---|
| Net loss attributable to: Owners of the company | |||
| Loss from continuing operations$’000 | (11,383) | (3,275) | PDF p. 100 |
| Loss from discontinued operations$’000 | (3,022) | (6,723) | PDF p. 100 |
| Net loss attributable to: Non-controlling interests | |||
| Loss from continuing operations$’000 | (387) | - | PDF p. 100 |
| Net loss attributable to | |||
| Loss for the year$’000 | (14,792) | (9,998) | PDF p. 100 |
| Number of shares ’000 | |||
| Number of ordinary shares for purpose of loss per share’000 shares | 208,331 | 208,331 | PDF p. 100 |
| Basic and diluted loss per share attributable to owners of the company | |||
| From continuing operationsCents per share | (5.46) | (1.57) | PDF p. 100 |
| From discontinued operationsCents per share | (1.45) | (3.23) | PDF p. 100 |
| TotalCents per share | (6.91) | (4.80) | PDF p. 100 |
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Definitions & sources
Original report: PDF p. 100 ↗
The fully diluted loss per share is calculated using the same weighted number of ordinary shares as there are no dilutive potential ordinary shares.
The calculation of the loss per share attributable to the ordinary equity holders of the Group is based on the following data:
Where the money comes from
Segment information
By geography
Geographic information - Revenue from external customers (based on revenue by geographical countries) 6 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Revenue from external customers | |||
| Singapore$'000 | 12,062 | 14,121 | PDF p. 102 |
| People’s Republic of China$'000 | 4,157 | 3,919 | PDF p. 102 |
| Malaysia$'000 | 681 | 6,281 | PDF p. 102 |
| United Kingdom$'000 | 1,738 | 4,589 | PDF p. 102 |
| Other countries(1)$'000 | 8,110 | 9,399 | PDF p. 102 |
| Total revenue from external customers$'000 | 26,748 | 38,309 | PDF p. 102 |
Notes
(1) Revenue from “Other countries” includes revenue from customers in countries that individually account for less than 10% of the Group’s revenue.
Total row has no printed label; label assigned by extractor.
No revenue from transactions with any single external customer amounts to 10% or more of the Group’s revenue.
Debt
Borrowings
Contractual maturities of financial liabilities - Group, 31 March
| Item / unit | 2026Group at 31 March 2026: Carrying amount | 2026Group at 31 March 2026: Contractual cash flows | 2026Group at 31 March 2026: Less than 1 year | 2026Group at 31 March 2026: 1-2 years | 2026Group at 31 March 2026: 2-5 years | 2026Group at 31 March 2026: More than 5 years | 2025Group at 31 March 2025: Carrying amount | 2025Group at 31 March 2025: Contractual cash flows | 2025Group at 31 March 2025: Less than 1 year | 2025Group at 31 March 2025: 1-2 years | 2025Group at 31 March 2025: 2-5 years | 2025Group at 31 March 2025: More than 5 years | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 31 March | |||||||||||||
| Secured bank loans$'000 | 5,039 | 5,131 | 5,131 | - | - | - | 10,098 | 11,386 | 11,386 | - | - | - | PDF p. 109 |
| Lease liabilities$'000 | 5,085 | 6,203 | 1,124 | 544 | 1,357 | 3,178 | 6,240 | 7,766 | 1,731 | 954 | 1,499 | 3,582 | PDF p. 109 |
Notes
Amounts are gross and undiscounted, and include estimated contractual interest payments and exclude the impact of netting agreements.
Group breached a specific bank loan covenant on 31 March 2025, so loan balances due more than 12 months from balance sheet date were classified as current.
Borrowing notes 4 tables
Bank borrowings
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Current liabilities | |||
| - Bank loans (secured)$'000 | 5,039 | 10,098 | PDF p. 89 |
Notes
The bank loans bear floating interest rates ranging from 3.3% to 4.6% (2025: 5.4% to 5.7%) per annum.
Bank loans at floating interest rates are contractually repriced on a short-term basis, typically six months or less.
Secured by: (a) Legal mortgage over a leasehold building of the Group (Note 4); (b) A corporate guarantee by the Company.
In the previous financial year, the Group had breached a specific bank loan covenant, and therefore the corresponding $8.0 million of loan balances which were due more than 12 months from balance sheet date were classified as current.
Subsequent to the end of financial year, the bank borrowings were fully repaid as disclosed in Note 29.
Statement of financial position - borrowings and lease liabilities
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Non-current liabilities | |||||
| Lease liabilities (non-current)$'000 | 3,853 | 4,775 | - | - | PDF p. 49 |
| Current liabilities | |||||
| Lease liabilities (current)$'000 | 1,232 | 1,465 | - | - | PDF p. 49 |
| Bank borrowings$'000 | 5,039 | 10,098 | - | - | PDF p. 49 |
Notes
Row labels 'Lease liabilities' appear in both non-current and current sections.
Note 5(d) Lease liabilities
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Current liabilities | |||||
| - Lease liabilities$'000 | 1,232 | 1,465 | - | - | PDF p. 80 |
| Non-current liabilities | |||||
| - Lease liabilities$'000 | 3,853 | 4,775 | - | - | PDF p. 80 |
Notes
Total lease liabilities printed as 5,085 (2026) and 6,240 (2025) for Group.
Capital management - gearing
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Capital management | |||
| Total borrowings$'000 | 10,124 | 16,338 | PDF p. 87 |
| Net borrowings$'000 | 6,650 | 10,608 | PDF p. 87 |
| Gross gearing (times)times | 0.23 | 0.29 | PDF p. 87 |
| Net gearing (times)times | 0.15 | 0.19 | PDF p. 87 |
Notes
Total borrowings are total bank borrowings from financial institutions and lease liabilities.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company does not have a formal dividend policy. The declaration and payment of dividends will be determined at the sole discretion of the Board subject to approval of the shareholders. | Company | PDF p. 29 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| No dividend has been declared for FY2025 | No dividend has been declared for FY2025. | Company, FY2025 | PDF p. 29 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| BDO LLP | BDO LLP | Group | PDF p. 48 |
| engagement partner | Adrian Lee Yu-Min | Group | PDF p. 48 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Valuation of inventories | We focused on this area due to the judgement involved in estimating NRV and determining the extent of inventory write-downs, particularly in the current operating environment. | Group | PDF p. 44 |
| Impairment of investments in subsidiaries and recoverability of amounts due from subsidi- | Impairment of investments in subsidiaries and recoverability of amounts due from subsidiaries | Company | PDF p. 44 |
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.