Abundante 570
Financials
ABUNDANTE LIMITED Annual Report 2026
Explore the statements
6 tablesConsolidated Statement of Comprehensive Income
16 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| Revenue$ | 8,131,052 | 7,325,748 | PDF p. 75 |
| Cost of sales$ | (6,617,331) | (6,370,983) | PDF p. 75 |
| Gross profit$ | 1,513,721 | 954,765 | PDF p. 75 |
| Other income$ | 52,115 | 168,590 | PDF p. 75 |
| General and administrative expenses$ | (1,679,289) | (1,177,875) | PDF p. 75 |
| Finance income$ | 119,526 | 262,280 | PDF p. 75 |
| Profit before tax$ | 6,073 | 207,760 | PDF p. 75 |
| Income tax (expense)/credit$ | (1,558) | 29,252 | PDF p. 75 |
| Profit for the year$ | 4,515 | 237,012 | PDF p. 75 |
| Other comprehensive income: Items that are or may be reclassified subsequently to profit or loss | |||
| Foreign currency translation differences for foreign operations$ | 109,731 | 95,918 | PDF p. 75 |
| Other comprehensive income | |||
| Other comprehensive income for the year, net of tax$ | 109,731 | 95,918 | PDF p. 75 |
| Total comprehensive income for the year$ | 114,246 | 332,930 | PDF p. 75 |
| Profit for the year attributable to | |||
| - Owners of the Company$ | 4,515 | 237,012 | PDF p. 75 |
| Profit for the year$ | 4,515 | 237,012 | PDF p. 75 |
| Total comprehensive income attributable to | |||
| - Owners of the Company$ | 114,246 | 332,930 | PDF p. 75 |
| Total comprehensive income for the year$ | 114,246 | 332,930 | PDF p. 75 |
Definitions & sources
Original report: PDF p. 75 ↗
* - rounded down to nil. This note applies to the 2026 basic and diluted earnings per share value.
Statements of Financial Position — Group
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| ASSETS — Non-Current Assets | |||
| Property, plant and equipment$ | 7,448,147 | 4,752,989 | PDF p. 76 |
| Investment in subsidiaries$ | – | – | PDF p. 76 |
| Investment in unquoted equity$ | 360,700 | – | PDF p. 76 |
| Subtotal$ | 7,808,847 | 4,752,989 | PDF p. 76 |
| ASSETS — Current Assets | |||
| Inventories$ | 411,091 | 389,768 | PDF p. 76 |
| Trade and other receivables$ | 2,778,695 | 2,984,418 | PDF p. 76 |
| Other financial assets$ | 8,249,152 | 9,893,697 | PDF p. 76 |
| Cash and cash equivalents$ | 779,814 | 1,571,526 | PDF p. 76 |
| Subtotal$ | 12,218,752 | 14,839,409 | PDF p. 76 |
| ASSETS | |||
| Subtotal$ | 20,027,599 | 19,592,398 | PDF p. 76 |
| LIABILITIES AND EQUITY — Non-Current Liabilities | |||
| Deferred tax liabilities$ | 81,000 | 81,000 | PDF p. 76 |
| Subtotal$ | 81,000 | 81,000 | PDF p. 76 |
| LIABILITIES AND EQUITY — Current Liabilities | |||
| Trade and other payables$ | 671,187 | 813,465 | PDF p. 76 |
| Current tax liabilities$ | 4,154 | 13,500 | PDF p. 76 |
| Subtotal$ | 675,341 | 826,965 | PDF p. 76 |
| LIABILITIES AND EQUITY | |||
| Subtotal$ | 756,341 | 907,965 | PDF p. 76 |
| LIABILITIES AND EQUITY — Capital and Reserves | |||
| Share capital$ | 16,048,764 | 16,048,764 | PDF p. 76 |
| Reserves$ | 3,222,494 | 2,635,669 | PDF p. 76 |
| Subtotal$ | 19,271,258 | 18,684,433 | PDF p. 76 |
| LIABILITIES AND EQUITY | |||
| Subtotal$ | 20,027,599 | 19,592,398 | PDF p. 76 |
Definitions & sources
Original report: PDF p. 76 ↗
Statements of Financial Position — Company
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| ASSETS — Non-Current Assets | |||
| Property, plant and equipment$ | 24,469 | 146,813 | PDF p. 76 |
| Investment in subsidiaries$ | 1,998,569 | 2,451,769 | PDF p. 76 |
| Investment in unquoted equity$ | – | – | PDF p. 76 |
| Subtotal$ | 2,023,038 | 2,598,582 | PDF p. 76 |
| ASSETS — Current Assets | |||
| Inventories$ | – | – | PDF p. 76 |
| Trade and other receivables$ | 9,437,914 | 8,861,398 | PDF p. 76 |
| Other financial assets$ | 8,249,152 | 9,893,697 | PDF p. 76 |
| Cash and cash equivalents$ | 59,447 | 88,574 | PDF p. 76 |
| Subtotal$ | 17,746,513 | 18,843,669 | PDF p. 76 |
| ASSETS | |||
| Subtotal$ | 19,769,551 | 21,442,251 | PDF p. 76 |
| LIABILITIES AND EQUITY — Non-Current Liabilities | |||
| Deferred tax liabilities$ | – | – | PDF p. 76 |
| Subtotal$ | – | – | PDF p. 76 |
| LIABILITIES AND EQUITY — Current Liabilities | |||
| Trade and other payables$ | 1,135,486 | 4,220,528 | PDF p. 76 |
| Current tax liabilities$ | – | – | PDF p. 76 |
| Subtotal$ | 1,135,486 | 4,220,528 | PDF p. 76 |
| LIABILITIES AND EQUITY | |||
| Subtotal$ | 1,135,486 | 4,220,528 | PDF p. 76 |
| LIABILITIES AND EQUITY — Capital and Reserves | |||
| Share capital$ | 16,048,764 | 16,048,764 | PDF p. 76 |
| Reserves$ | 2,585,301 | 1,172,959 | PDF p. 76 |
| Subtotal$ | 18,634,065 | 17,221,723 | PDF p. 76 |
| LIABILITIES AND EQUITY | |||
| Subtotal$ | 19,769,551 | 21,442,251 | PDF p. 76 |
Definitions & sources
Original report: PDF p. 76 ↗
Consolidated Statement of Comprehensive Income
16 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| Revenue$ | 8,131,052 | 7,325,748 | PDF p. 75 |
| Cost of sales$ | (6,617,331) | (6,370,983) | PDF p. 75 |
| Gross profit$ | 1,513,721 | 954,765 | PDF p. 75 |
| Other income$ | 52,115 | 168,590 | PDF p. 75 |
| General and administrative expenses$ | (1,679,289) | (1,177,875) | PDF p. 75 |
| Finance income$ | 119,526 | 262,280 | PDF p. 75 |
| Profit before tax$ | 6,073 | 207,760 | PDF p. 75 |
| Income tax (expense)/credit$ | (1,558) | 29,252 | PDF p. 75 |
| Profit for the year$ | 4,515 | 237,012 | PDF p. 75 |
| Other comprehensive income; items that are or may be reclassified subsequently to profit or loss | |||
| Foreign currency translation differences for foreign operations$ | 109,731 | 95,918 | PDF p. 75 |
| Other comprehensive income | |||
| Other comprehensive income for the year, net of tax$ | 109,731 | 95,918 | PDF p. 75 |
| Total comprehensive income for the year$ | 114,246 | 332,930 | PDF p. 75 |
| Profit for the year attributable to | |||
| - Owners of the Company$ | 4,515 | 237,012 | PDF p. 75 |
| Profit for the year$ | 4,515 | 237,012 | PDF p. 75 |
| Total comprehensive income attributable to | |||
| - Owners of the Company$ | 114,246 | 332,930 | PDF p. 75 |
| Total comprehensive income for the year$ | 114,246 | 332,930 | PDF p. 75 |
Definitions & sources
Original report: PDF p. 75 ↗
The statement prints “* - rounded down to nil” for the 2026 basic and diluted earnings per share.
Consolidated Statement of Cash Flows
27 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before tax$ | 6,073 | 207,760 | PDF p. 78 |
| Cash flows from operating activities; adjustments for | |||
| Depreciation of property, plant and equipment$ | 1,242,464 | 987,957 | PDF p. 78 |
| Unrealised foreign exchange differences$ | 43,654 | 37,528 | PDF p. 78 |
| Gain on disposal of property, plant and equipment$ | (3,841) | (110,329) | PDF p. 78 |
| Interest income$ | (162,500) | (299,691) | PDF p. 78 |
| Bad debts written off/(recovered)$ | 760 | (1,186) | PDF p. 78 |
| Currency translation loss on liquidation of subsidiary$ | 472,579 | – | PDF p. 78 |
| Total adjustments$ | 1,599,189 | 822,039 | PDF p. 78 |
| Cash flows from operating activities; change in working capital | |||
| Inventories$ | (21,323) | 119,187 | PDF p. 78 |
| Trade and other receivables$ | 42,463 | (83,598) | PDF p. 78 |
| Trade and other payables$ | (142,278) | (199,288) | PDF p. 78 |
| Cash flows from operating activities | |||
| Cash generated from operations$ | 1,478,051 | 658,340 | PDF p. 78 |
| Income taxes paid$ | (10,904) | (7,181) | PDF p. 78 |
| Net cash generated from operating activities$ | 1,467,147 | 651,159 | PDF p. 78 |
| Cash flows from investing activities | |||
| Interest received$ | 162,500 | 459,642 | PDF p. 78 |
| Purchase of property, plant and equipment$ | (3,775,122) | (1,934,530) | PDF p. 78 |
| Proceeds from disposal of property, plant and equipment$ | 3,841 | 172,368 | PDF p. 78 |
| Recoverable from a subsidiary in liquidation$ | (961,482) | – | PDF p. 78 |
| Deposit paid for property, property, plant and equipment$ | – | (162,500) | PDF p. 78 |
| Purchase of other financial assets$ | (11,593,973) | (10,093,696) | PDF p. 78 |
| Redemption of other financial assets$ | 14,200,000 | 10,066,496 | PDF p. 78 |
| Investment in unquoted equity$ | (360,700) | – | PDF p. 78 |
| Net cash used in investing activities$ | (2,324,936) | (1,492,220) | PDF p. 78 |
| Cash and cash equivalents reconciliation | |||
| Net decrease in cash and cash equivalents$ | (857,789) | (841,061) | PDF p. 78 |
| Cash and cash equivalents at beginning of the year$ | 1,571,526 | 2,354,197 | PDF p. 78 |
| Effects of exchange rate fluctuations on cash held$ | 66,077 | 58,390 | PDF p. 78 |
| Cash and cash equivalents at end of the year$ | 779,814 | 1,571,526 | PDF p. 78 |
Definitions & sources
Original report: PDF p. 78 ↗
The accompanying notes form an integral part of the financial statements.
Financial Highlights
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2022Group; financial year ended 28 February; $’000 unless otherwise stated | 2023Group; financial year ended 28 February; $’000 unless otherwise stated | 2024Group; financial year ended 28 February; $’000 unless otherwise stated | 2025Group; financial year ended 28 February; $’000 unless otherwise stated | 2026Group; financial year ended 28 February; $’000 unless otherwise stated | Source |
|---|---|---|---|---|---|---|
| Financial Highlights | ||||||
| Revenue$'000 | 8,237 | 7,838 | 7,972 | 7,326 | 8,131 | PDF p. 5 |
| Profit before tax$'000 | 2,584 | 784 | 1,182 | 208 | 6 | PDF p. 5 |
| Profit for the year$'000 | 2,442 | 827 | 1,143 | 237 | 5 | PDF p. 5 |
| Profit attributable to owners of the company$'000 | 2,444 | 830 | 1,143 | 237 | 5 | PDF p. 5 |
| Shareholders' equity$'000 | 17,612 | 17,297 | 18,352 | 18,684 | 19,271 | PDF p. 5 |
| Total assets$'000 | 19,569 | 18,868 | 19,495 | 19,592 | 20,028 | PDF p. 5 |
| Total liabilities$'000 | 1,594 | 1,235 | 1,144 | 908 | 756 | PDF p. 5 |
| Net asset value per ordinary share (cents)cents per ordinary share | 16.89 | 16.59 | 17.60 | 17.92 | 18.48 | PDF p. 5 |
| Return on equity (%)% | 13.88 | 4.80 | 6.23 | 1.27 | 0.03 | PDF p. 5 |
| Dividends (cents)cents per ordinary share | 1.00 | – | – | – | – | PDF p. 5 |
Definitions & sources
Original report: PDF p. 5 ↗
The source labels this section “FINANCIAL YEAR ENDED 28 FEBRUARY” and prints the year columns 2022, 2023, 2024, 2025, and 2026, followed by units in $'000 for the monetary rows. Header quote: “FINANCIAL YEAR ENDED 28 FEBRUARY\n\n 2022 2023 2024 2025 2026\n $'000 $'000 $'000 $'000 $'000”.
Footnote: “* - rounded down to nil.” The report’s earnings per share note states that FY2026 EPS was approximately $0.0043 cents per share and rounded to $0.00 cents; 2025 EPS was $0.23 cents per share. Quote: “The basic and diluted earnings per share for the financial year ended 28 February 2026 was rounded to\n $0.00 cents as the amount was approximately $0.0043 cents (2025: $0.23 cents) per share.” The note also states: “There are no class of capital or financial instruments that might have a dilutive effect on the Group’s earnings\n per share.”
The report states that no dividend was declared during the year in review (physical page 65): “No dividend has been declared over the year\nin review.”
Where the money comes from
Segment information
By business
Information about reportable segments - income statement items 8 lines
| Item / unit | 2026Concrete pumping services | 2025Concrete pumping services | 2026Waste management services | 2025Waste management services | 2026Total | 2025Total | Source |
|---|---|---|---|---|---|---|---|
| Group | |||||||
| External revenues$ | 7,562,195 | 6,706,123 | 568,857 | 619,625 | 8,131,052 | 7,325,748 | PDF p. 118 |
| Inter-segment revenue | |||||||
| - Pump rental/office rental$ | 912,000 | 895,000 | - | - | 912,000 | 895,000 | PDF p. 118 |
| - Pump parts$ | 16,190 | 12,773 | - | - | 16,190 | 12,773 | PDF p. 118 |
| Cost of sales | |||||||
| - Labour costs$ | (2,561,809) | (2,434,208) | (192,157) | (205,981) | (2,753,966) | (2,640,189) | PDF p. 118 |
| - Pump parts costs$ | (53,634) | (54,979) | - | - | (53,634) | (54,979) | PDF p. 118 |
| - Production overheads$ | (3,681,811) | (3,435,478) | (127,920) | (240,337) | (3,809,731) | (3,675,815) | PDF p. 118 |
| Group | |||||||
| Interest income$ | 162,500 | 299,691 | - | - | 162,500 | 299,691 | PDF p. 118 |
| Tax (expense)/credit$ | (1,558) | (2,860) | - | 32,112 | (1,558) | 29,252 | PDF p. 118 |
Notes
Depreciation of property, plant and equipment (1,202,122)/(878,762)/(40,342)/(109,195)/(1,242,464)/(987,957) and Reportable segment profit/(loss) before tax 40,998/323,614/47,937/(57,457)/88,935/266,157 are printed over two lines and omitted from rows. Performance measured on profit from operating activities before unallocated corporate expenses, other income and tax.
Information about reportable segments (cont'd) - assets, liabilities and other items 2 lines
| Item / unit | 2026Concrete pumping services | 2025Concrete pumping services | 2026Waste management services | 2025Waste management services | 2026Total | 2025Total | Source |
|---|---|---|---|---|---|---|---|
| Group | |||||||
| Reportable segment assets$ | 19,707,493 | 19,216,990 | 320,106 | 375,408 | 20,027,599 | 19,592,398 | PDF p. 119 |
| Reportable segment liabilities$ | 709,372 | 818,238 | 46,969 | 89,727 | 756,341 | 907,965 | PDF p. 119 |
Notes
Other material non-cash items (gain on disposal of PPE: 3,841/63,262/-/47,067/3,841/110,329; bad debts (written off)/recovered: (760)/1,186/-/-/(760)/1,186) and Additions of property, plant and equipment (3,935,122/2,486,560/2,500/99,000/3,937,622/2,585,560) have wrapped labels and are given here only in notes.
Reconciliations of reportable segment revenues and profit 6 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Revenue | |||
| Total revenue for reportable segments$ | 9,059,242 | 8,233,521 | PDF p. 120 |
| Elimination of inter-segment revenue$ | (928,190) | (907,773) | PDF p. 120 |
| Revenue from operations$ | 8,131,052 | 7,325,748 | PDF p. 120 |
| Profit or loss | |||
| Total profit before tax for reportable segments$ | 88,935 | 266,157 | PDF p. 120 |
| Profit or loss - Unallocated amounts | |||
| - Other corporate expenses$ | (82,862) | (58,397) | PDF p. 120 |
| Profit or loss | |||
| Profit before tax from operations$ | 6,073 | 207,760 | PDF p. 120 |
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Provision 11.6 Dividend | The Company does not have a fixed dividend policy in place. Nevertheless, the Board takes into consideration the Group’s profitability, profit growth, cash position, projected capital requirements for business growth and other factors deem appropriate when making a dividend proposal. No dividend has been declared over the year in review. | Company, FY ended 28 February 2026 | PDF p. 65 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividends (cents) | – cents | FY2026 (year ended 28 February 2026); no dividend; comparatives 2022 1.00, 2023–2025 – | PDF p. 5 |
Extracted from ABUNDANTE LIMITED 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 |
|---|---|---|---|
| Audit firm | Moore Stephens LLP | Group | PDF p. 74 |
| Engagement partner | Neo Keng Jin | Group | PDF p. 74 |
| Opinion | In our opinion, the accompanying consolidated financial statements of the Group and the statement of financial position of the Company are properly drawn up | Group and Company | PDF p. 70 |
Extracted from ABUNDANTE LIMITED 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 ABUNDANTE LIMITED 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.