CFM 5EB

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Financials

ANNUAL REPORT 2026

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Consolidated Statement of Profit or Loss and Other Comprehensive Income

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Consolidated Statement of Profit or Loss and Other Comprehensive Income from ANNUAL REPORT 2026
Metric / unit 2026Group2025Group Source
Income statement
Revenue$'000 21,23224,721 PDF p. 86
Cost of sales$'000 (18,300)(19,581) PDF p. 86
Gross profit$'000 2,9325,140 PDF p. 86
Other income$'000 593464 PDF p. 86
Marketing and distribution expenses$'000 (286)(282) PDF p. 86
Administrative and other expenses$'000 (4,303)(5,124) PDF p. 86
Net impairment losses on financial assets$'000 –(1) PDF p. 86
Finance costs$'000 (59)(116) PDF p. 86
(Loss)/Profit before tax$'000 (1,123)81 PDF p. 86
Tax expense$'000 (206)(408) PDF p. 86
Loss for the financial year$'000 (1,329)(327) PDF p. 86
Other comprehensive income
Currency translation differences arising on consolidation$'000 602570 PDF p. 86
Total comprehensive (loss)/income for the financial year$'000 (727)243 PDF p. 86
(Loss) per share
Basic and dilutedcents (0.66)(0.16) PDF p. 86
Definitions & sources

The accompanying notes form an integral part of these financial statements.

Items in OCI are or may be reclassified subsequently to profit or loss.

Statements of Financial Position - Group

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Statements of Financial Position - Group from ANNUAL REPORT 2026
Metric / unit 2026Group2025Group Source
Non-current assets
Property, plant and equipment$'000 5,5635,687 PDF p. 87
Intangible assets$'000 1723 PDF p. 87
Investment in subsidiaries$'000 –– PDF p. 87
Prepayments$'000 –79 PDF p. 87
Total non-current assets$'000 5,5805,789 PDF p. 87
Current assets
Inventories$'000 3,3373,602 PDF p. 87
Trade receivables$'000 4,5744,514 PDF p. 87
Other receivables and prepayments$'000 313286 PDF p. 87
Amounts due from subsidiaries$'000 –– PDF p. 87
Cash and bank balances$'000 12,26813,434 PDF p. 87
Income tax recoverable$'000 606319 PDF p. 87
Subtotal$'000 21,09822,155 PDF p. 87
Non-current asset classified as held for sale$'000 –2,038 PDF p. 87
Total current assets$'000 21,09824,193 PDF p. 87
Assets
Total assets$'000 26,67829,982 PDF p. 87
Non-current liabilities
Provision for reinstatement$'000 3030 PDF p. 87
Borrowings$'000 –442 PDF p. 87
Lease liabilities$'000 350304 PDF p. 87
Deferred tax liabilities$'000 235290 PDF p. 87
Total non-current liabilities$'000 6151,066 PDF p. 87
Current liabilities
Trade payables$'000 2,1112,124 PDF p. 87
Contract liabilities$'000 142143 PDF p. 87
Other payables$'000 1,5132,161 PDF p. 87
Amounts due to subsidiaries$'000 –– PDF p. 87
Lease liabilities$'000 321235 PDF p. 87
Borrowings$'000 2941,872 PDF p. 87
Income tax payable$'000 28– PDF p. 87
Total current liabilities$'000 4,4096,535 PDF p. 87
Liabilities
Total liabilities$'000 5,0247,601 PDF p. 87
Net assets
Net assets$'000 21,65422,381 PDF p. 87
Equity
Share capital$'000 22,96322,963 PDF p. 88
Accumulated (losses)/profits$'000 (1,259)70 PDF p. 88
Foreign currency translation reserve$'000 (50)(652) PDF p. 88
Total equity$'000 21,65422,381 PDF p. 88
Definitions & sources

The accompanying notes form an integral part of these financial statements.

Balance sheet spans physical pages 87-88; Group columns shown here; Company columns in separate table. Income tax payable Group 2026 value 28 is as printed (the row text reads '28 – – –' with note column absent).

Statements of Financial Position - Company

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Statements of Financial Position - Company from ANNUAL REPORT 2026
Metric / unit 2026Company2025Company Source
Non-current assets
Property, plant and equipment$'000 1– PDF p. 87
Intangible assets$'000 –– PDF p. 87
Investment in subsidiaries$'000 9,5159,515 PDF p. 87
Total non-current assets$'000 9,5169,515 PDF p. 87
Current assets
Other receivables and prepayments$'000 1723 PDF p. 87
Amounts due from subsidiaries$'000 219217 PDF p. 87
Cash and bank balances$'000 1,5893,096 PDF p. 87
Subtotal$'000 1,8253,336 PDF p. 87
Total current assets$'000 1,8253,336 PDF p. 87
Assets
Total assets$'000 11,34112,851 PDF p. 87
Current liabilities
Other payables$'000 278719 PDF p. 87
Amounts due to subsidiaries$'000 7780 PDF p. 87
Total current liabilities$'000 355799 PDF p. 87
Liabilities
Total liabilities$'000 355799 PDF p. 87
Net assets
Net assets$'000 10,98612,052 PDF p. 87
Equity
Share capital$'000 22,96322,963 PDF p. 88
Total equity$'000 10,98612,052 PDF p. 88
Definitions & sources

The accompanying notes form an integral part of these financial statements.

Company columns only; all rows are from the same printed rows as the Group table.

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)

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Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group) from ANNUAL REPORT 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Profit or loss
Loss for the financial year$'000 (1,329)(327) PDF p. 86
Other comprehensive (loss)/income, net of tax - items that may be reclassified
Currency translation differences arising on consolidation$'000 602570 PDF p. 86
Total
Total comprehensive (loss)/income for the financial year$'000 (727)243 PDF p. 86
Definitions & sources

The accompanying notes form an integral part of these financial statements.

No Company-level comprehensive income statement is presented; no non-controlling interest attribution is shown.

Consolidated Statement of Changes in Equity (Group) - FY2026

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Consolidated Statement of Changes in Equity (Group) - FY2026 from ANNUAL REPORT 2026
Metric / unit 2026Share capital, $'0002026Accumulated profits/(losses), $'0002026Foreign currency translation reserve, $'0002026Total equity, $'000 Source
2026
Balance at 1 July 2025$'000 22,96370(652)22,381 PDF p. 89
Loss for the financial year$'000 –(1,329)–(1,329) PDF p. 89
2026 - Other comprehensive income for the financial year, net of tax
- Currency translation differences arising on consolidation$'000 ––602602 PDF p. 89
2026
Total comprehensive (loss)/income for the financial year$'000 –(1,329)602(727) PDF p. 89
Balance at 30 June 2026$'000 22,963(1,259)(50)21,654 PDF p. 89
Definitions & sources

The accompanying notes form an integral part of these financial statements.

Rows for the continuation lines are quoted from wrapped lines of the printed row.

Consolidated Statement of Changes in Equity (Group) - FY2025

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Consolidated Statement of Changes in Equity (Group) - FY2025 from ANNUAL REPORT 2026
Metric / unit 2025Share capital, $'0002025Accumulated profits/(losses), $'0002025Foreign currency translation reserve, $'0002025Total equity, $'000 Source
2025
Balance at 1 July 2024$'000 22,963397(1,222)22,138 PDF p. 89
Loss for the financial year$'000 –(327)–(327) PDF p. 89
2025 - Other comprehensive income for the financial year, net of tax
- Currency translation differences arising on consolidation$'000 ––570570 PDF p. 89
2025
Total comprehensive (loss)/income for the financial year$'000 –(327)570243 PDF p. 89
Balance at 30 June 2025$'000 22,96370(652)22,381 PDF p. 89
Definitions & sources

The accompanying notes form an integral part of these financial statements.

Consolidated Statement of Cash Flows (Group)

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Consolidated Statement of Cash Flows (Group) from ANNUAL REPORT 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Cash flows from operating activities
(Loss)/Profit before tax$'000 (1,123)81 PDF p. 90
Adjustments for
Depreciation on property, plant and equipment$'000 1,170951 PDF p. 90
Amortisation of intangible assets$'000 83 PDF p. 90
Gain on disposal of property, plant and equipment$'000 (20)(8) PDF p. 90
Gain on disposal of assets held for sale$'000 (177)– PDF p. 90
Loss on lease termination and modification$'000 *7 PDF p. 90
Inventories written down$'000 108141 PDF p. 90
Inventories written back$'000 (126)(156) PDF p. 90
Inventories written off$'000 –9 PDF p. 90
Net impairment losses on financial assets$'000 –1 PDF p. 90
Interest expenses$'000 59116 PDF p. 90
Interest income$'000 (234)(299) PDF p. 90
Property, plant and equipment written off$'000 547 PDF p. 90
Bad debts written off$'000 18– PDF p. 90
Unrealised loss/(gain) on foreign currency exchange$'000 10(2) PDF p. 90
Cash flows from operating activities
Operating cash flows before working capital changes$'000 (253)851 PDF p. 90
Working capital changes
Inventories$'000 411621 PDF p. 90
Receivables$'000 (34)1,517 PDF p. 90
Payables and contract liabilities$'000 (795)(1,067) PDF p. 90
Foreign currency translation adjustments$'000 (6)3 PDF p. 90
Cash flows from operating activities
Cash (used in)/generated from operations$'000 (677)1,925 PDF p. 90
Interest received$'000 233311 PDF p. 90
Income tax paid$'000 (520)(1,031) PDF p. 90
Net cash (used in)/generated from operating activities$'000 (964)1,205 PDF p. 90
Cash flows from investing activities
Purchases of property, plant and equipment$'000 (294)(1,407) PDF p. 90
Purchases of intangible assets$'000 (1)(26) PDF p. 90
Proceeds from disposal of property, plant and equipment$'000 498 PDF p. 90
Matured fixed deposits$'000 6181,546 PDF p. 90
Net cash generated from investing activities$'000 1,179121 PDF p. 90
Cash flows from financing activities
Repayment of borrowings#$'000 (599)(215) PDF p. 91
Repayment of lease liabilities$'000 (404)(247) PDF p. 91
Interest paid$'000 (59)(116) PDF p. 91
Proceeds from bank borrowings$'000 50– PDF p. 91
Restricted balance in use$'000 361 PDF p. 91
Placement of fixed deposit pledged with financial institutions$'000 (17)(94) PDF p. 91
Net cash used in financing activities$'000 (993)(671) PDF p. 91
Closing cash
Net (decrease)/increase in cash and cash equivalents$'000 (778)655 PDF p. 91
Cash and cash equivalents at beginning of the financial year$'000 11,20010,308 PDF p. 91
Effect of exchange rate changes on cash and cash equivalents$'000 249237 PDF p. 91
Cash and cash equivalents at end of the financial year$'000 10,67111,200 PDF p. 91
Definitions & sources

* Amount is less than $1,000.

# During the financial year, the Company disposed of the assets held for sale for a sale consideration of S$2,215,000, of which S$1,507,000 was utilised to settle the outstanding bank loans secured by the properties. The balance of the sale consideration after settlement of the bank loans net of expenses amounted to S$807,000.

The row 'Net proceeds from disposal of assets held for sale#' (807 for 2026, – for 2025) is printed on page 90 with a split-line layout and is omitted as a row because its text is not a contiguous exact quote.

Statement spans pages 90-91.

Note 10 Loss per share (Group)

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Note 10 Loss per share (Group) from ANNUAL REPORT 2026
Metric / unit 2026Group, year ended 30 June 20262025Group, year ended 30 June 2025 Source
Loss per share
Net loss attributable to equity holders of the Company ($’000)$’000 (1,329)(327) PDF p. 113
Weighted average number of ordinary shares in issue (‘000)'000 shares 201,535201,535 PDF p. 113
Basic and diluted earnings per share (cents per share)cents per share (0.66)(0.16) PDF p. 113
Definitions & sources

Basic and diluted loss per share are calculated by dividing the Group’s net loss attributable to shareholders of the Company by the weighted average number of fully-paid ordinary shares in issue during the financial year.

The denominators used are the same as those detailed above for both basic and diluted loss per share as there is no dilutive share outstanding during the relevant period.

Where the money comes from

Segment information

By business

Segment information by business segment: revenue, results, assets and liabilities (S$'000) 5 lines
Segment information by business segment: revenue, results, assets and liabilities (S$'000)
Item / unit 2026Metal Stamping2025Metal Stamping2026Tooling2025Tooling2026Components and Parts and Others2025Components and Parts and Others2026Cleanroom Products2025Cleanroom Products2026Eliminations2025Eliminations2026Consolidated2025Consolidated Source
Segment revenue
- Sales to external customers$'000 18,90322,435919859–61,4101,421––21,23224,721 PDF p. 135
- Intersegment sales$'000 198169136215––––(334)(384)–– PDF p. 135
Segment result
Segment result$'000 2961,714255348–33(76)68––4752,163 PDF p. 135
Group assets and liabilities
Segment assets$'000 23,26325,0505759––2,0493,628(248)(1,876)25,12126,861 PDF p. 135
Segment liabilities$'000 4,7495,323––––5792,146(611)(587)4,7176,882 PDF p. 135
Notes

Unallocated expenses, finance costs, profit/loss before tax, tax, total assets/liabilities and unallocated items are printed only under the Consolidated columns (2026, 2025); their values list only these two.

Segment information provided to management for the reportable segments.

Other segment information by business segment (S$'000) 6 lines
Other segment information by business segment (S$'000)
Item / unit 2026Metal Stamping2025Metal Stamping2026Tooling2025Tooling2026Components and Parts and Others2025Components and Parts and Others2026Cleanroom Products2025Cleanroom Products2026Consolidated2025Consolidated Source
Other segment information
Capital expenditure$'000 2641,601––––304561,0002,057 PDF p. 136
Depreciation of property, plant and equipment$'000 93574388––2272001,170951 PDF p. 136
Amortisation of intangible asset$'000 2*––––6383 PDF p. 136
Inventories written down$'000 5863––––5078108141 PDF p. 136
Inventories written off$'000 –9–––––––9 PDF p. 136
Other significant non-cash income$'000 (44)(8)––––––(44)(8) PDF p. 136
Notes

* Amount is less than $1,000.

The rows 'Net impairment loss/(reversal of impairment losses) on financial assets' (wrapped label; values – 1 – – – – – – – 1) and 'Inventories written back' (printed with misaligned columns: (38) (18) – – (88) (138) (126) (156)) are omitted because wrapped/misaligned text prevents reliable column assignment.

Major customers by attributable segment (S$'000) 2 lines
Major customers by attributable segment (S$'000)
Item / unit 2026Group2025Group Source
Revenue from customers contributing more than 10%
Customer 1$'000 5,97110,410 PDF p. 139
Customer 2$'000 2,081– PDF p. 139
Notes

Revenue is derived from two (2025: one) external customers who contributed more than 10% of the Group's revenue. Both attributable to Metal Stamping and Tooling segments. Printed total: 8,052 (2026), 10,410 (2025).

By geography

Geographical information (S$'000) 3 lines
Geographical information (S$'000)
Item / unit 2026Singapore2025Singapore2026Malaysia2025Malaysia2026United States of America2025United States of America2026Slovak Republic2025Slovak Republic2026Rest of Europe2025Rest of Europe2026The People's Republic of China2025The People's Republic of China2026Others2025Others2026Group2025Group Source
Geographical information
Sales to external customers$'000 2,1281,7746,3626,3153,4858,5512,8391,8514,1023,6762,2972,519193521,23224,721 PDF p. 138
Non-current assets$'000 4695952,9143,029––1,7981,949––399216––5,5805,789 PDF p. 138
Other geographical information
Capital expenditure$'000 321456376919––35642––26840––1,0002,057 PDF p. 138
Notes

Sales to external customers row label wraps over two lines ('Sales to external' / 'customers'); quote is the continuation line containing values.

* Rest of Europe comprise Austria, Czech Republic, Germany, Hungary, Italy, Latvia, Netherlands, Poland, Portugal, Romania and Switzerland.

The revenue and non-current assets by geographical segments are based on the geographical location of customers and assets.

Debt

Borrowings

Note 32(b) Maturity profile of financial liabilities - borrowings and lease liabilities (contractual undiscounted)

Note 32(b) Maturity profile of financial liabilities - borrowings and lease liabilities (contractual undiscounted) — Group
Item / unit 2026repayable on demand or within 1 year2026between 1 to 5 years2026more than 5 years2026total Source
Group 2026
Borrowings$'000 294––294 PDF p. 149
Lease liabilities$'000 461215–676 PDF p. 149
Notes

Based on contractual undiscounted payments. Column headings: Repayable on demand or within 1 year; Between 1 to 5 years; More than 5 years; Total.

Note 32(b) Maturity profile - borrowings and lease liabilities (Group 2025)

Note 32(b) Maturity profile - borrowings and lease liabilities (Group 2025) — Group
Item / unit 2025repayable on demand or within 1 year2025between 1 to 5 years2025more than 5 years2025total Source
Group 2025
Borrowings$'000 1,934490–2,424 PDF p. 149
Lease liabilities$'000 249313–562 PDF p. 149
Notes

Based on contractual undiscounted payments.

Borrowing notes 3 tables

Borrowings

Borrowings — Group
Item / unit 2026$'0002025$'000 Source
Current - Secured
Bank loan I$'000 –107 PDF p. 126
Bank loan II$'000 –1,534 PDF p. 126
Bankers’ acceptances$'000 294231 PDF p. 126
Current secured subtotal$'000 2941,872 PDF p. 126
Non-current - Secured
Bank loan I$'000 –442 PDF p. 126
Total
Total borrowings$'000 2942,314 PDF p. 126
Notes

Bank loan I bears interest at 4.65% (2025: 4.65%) per annum, repayable in 180 monthly instalments commencing August 2015; fully settled during FY2026.

Bank loan II bears interest at 0.55% per annum above 1-month Cost of Funds, repayable over 20 years; fully settled during FY2026.

Bankers’ acceptances bear interest at 4.23% to 4.89% (2025: 4.23% to 4.85%) per annum, secured by first legal charge over subsidiary’s freehold land and building and corporate guarantee by the Company.

All borrowings are secured; no unsecured borrowings are shown. Unlabelled subtotal/total rows.

Carrying amount of lease liabilities

Carrying amount of lease liabilities — Group
Item / unit 2026$'0002025$'000 Source
Carrying amount of lease liabilities
Current$'000 321235 PDF p. 128
Non-current$'000 350304 PDF p. 128
Total lease liabilities (unlabelled total)$'000 671539 PDF p. 128
Notes

Maturity analysis of lease liabilities is disclosed in Note 32(b).

Note 32(b) Interest rate risk - borrowings exposed to variable rates

Note 32(b) Interest rate risk - borrowings exposed to variable rates
Item / unit 2026Group, $'0002025Group, $'0002026Company, $'0002025Company, $'000 Source
Within one year-variable rates
Borrowings$'000 2941,872–– PDF p. 146
More than one year-variable rates
Borrowings$'000 –442–– PDF p. 146
Notes

The Group’s and the Company’s certain borrowings are variable-rate financial instruments. No disclosure of the impact of a reasonably possible 100 basis point increase/decrease is made as insignificant.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
DIVIDEND POLICY The Company does not have a specific dividend policy. Nonetheless, Management will, after reviewing the performance of the Company in the relevant financial period, make an appropriate recommendation to the Board. Any dividend declaration will be communicated to shareholders via announcements through SGXNet. Company PDF p. 69

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
Audit firm PKF-CAP LLP Group and Company, FY ended 30 June 2026 PDF p. 85
Engagement partner Tang Hui Lin Group and Company PDF p. 85
Auditor's report date 30 September 2026 Group and Company · As at 2026-09-30 PDF p. 85

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.