DISA 532

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 DISA LIMITED ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Three verified official FY2026, FY2025 and FY2023 annual reports comprise 532 physical pages and provide primary FY2022–FY2026 comparisons, complete Group and Company equity movements and annual lease-liability cash/noncash reconciliations. Opening 1 July 2021 positions are separately dated, not a full FY2021 annual series.

Monetary primary and selected-note figures are Singapore dollars thousands. EPS is Singapore cents per share; EPS denominator quantities are thousands of ordinary shares. No unit or currency conversion is applied. The Company separately presents financial position and changes in equity; its separate comprehensive income is expressly not presented, and no separate Company cash-flow statement is printed.

Group equity layouts vary by original year: current eight columns, prior nine including fair-value reserve, FY2023 seven with no separate NCI/owner subtotal, and FY2022 nine. Missing columns are not invented. Company equity and lease reconciliations reuse the printed prior closing position only as carry-forward into subsequent dated movements, without inventing a joint closing/opening caption.

Five source cells contain the original fused dash-asterisk –*, meaning an amount below SGD1,000. These bounded amounts are not exact zeros. FY2025 financial-position page 87 has the mark without repeating its footnote: the original definition is on FY2025 page 104 and the same FY2025 comparative on FY2026 page 82 repeats the definition. Initial literal-validator rejections are archived and resolved through original glyphs, footnote pages, arithmetic at printed precision and reviewed rasters.

FY2025 option exercise consideration of SGD364 thousand, and FY2024 consideration of SGD800 thousand, were explicitly settled by offsetting other payables, not cash. FY2025 rights capital SGD3,151 thousand less equity issue expenses SGD104 thousand equals SGD3,047 thousand; cash flow prints net ordinary-share proceeds SGD3,091 thousand. The remaining SGD44 thousand difference is preserved without inventing timing or expense-allocation explanations.

FY2026 issuance of 250,000,000 parent shares for RA acquisition is noncash consideration at SGD0.001 quoted-market fair value, totalling SGD250 thousand, not financing cash proceeds. Contractual acquisition consideration SGD5.5 million differs from accounting fair value SGD3.25 million because the contracted share price SGD0.01 differs from quoted-market SGD0.001. Original cash outflow SGD750 thousand and consideration payable SGD2,250 thousand remain separate from share consideration; instalment timing is not inferred.

ADH and DLL changes in ownership do not result in loss of control. Note13 owner-equity effects of SGD1,695 thousand less SGD56 thousand equal SGD1,639 thousand, matching the primary capital-reserve increase; the primary also prints a SGD1 thousand share-option-reserve reduction and SGD1,638 thousand owner total. This one-thousand presentation difference remains explicit without an invented cause. The source NCI allocation footnote begins 2 June 2026, while the ADH share transactions are dated 8 June 2026; neither date is silently corrected.

Group interest paid SGD54 thousand is classified in investing activities; lease interest paid SGD5 thousand is separately financing. Borrowings comprise lease liabilities and exclude SGD1,850 thousand noncurrent consideration payable. Group cash of SGD2,159 thousand equals bank/on-hand SGD1,359 thousand plus deposits SGD800 thousand and matches cash-flow closing cash.

Page38 states that no dividend was declared for FY2026 because the Company incurred a loss and that there is no formalised dividend policy. No fabricated zero-per-share rate is inserted. Primary comparisons and selected EPS/cash/borrowing/reserve/associate notes are extracted; all other note tables and illustrative share-buyback ratios are not claimed as fully extracted.

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