Old Chang Kee Ltd. Annual Report 2026
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated Profit or Loss | |||
| RevenueSGD thousand | 103,476 | 101,952 | PDF p. 91 |
| Cost of salesSGD thousand | (31,888) | (31,364) | PDF p. 91 |
| Gross profitSGD thousand | 71,588 | 70,588 | PDF p. 91 |
| Interest income on short-term depositsSGD thousand | 787 | 1,339 | PDF p. 91 |
| Other incomeSGD thousand | 1,797 | 1,858 | PDF p. 91 |
| Selling and distribution expensesSGD thousand | (42,435) | (40,746) | PDF p. 91 |
| Administrative expensesSGD thousand | (17,427) | (16,718) | PDF p. 91 |
| Finance costsSGD thousand | (1,121) | (1,229) | PDF p. 91 |
| Other expensesSGD thousand | (1,433) | (1,649) | PDF p. 91 |
| Profit before tax and share of results of joint ventureSGD thousand | 11,756 | 13,443 | PDF p. 91 |
| Share of results of joint ventureSGD thousand | – | – | PDF p. 91 |
| Profit before taxSGD thousand | 11,756 | 13,443 | PDF p. 91 |
| Income tax expenseSGD thousand | (2,203) | (2,095) | PDF p. 91 |
| Profit for the yearSGD thousand | 9,553 | 11,348 | PDF p. 91 |
Original report: PDF p. 91 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated Other Comprehensive Income | |||
| Exchange differences on translating foreign operationsSGD thousand | (73) | 126 | PDF p. 91 |
| Other comprehensive income for the year, net of taxSGD thousand | (73) | 126 | PDF p. 91 |
| Total comprehensive income attributable to ownersSGD thousand | 9,480 | 11,474 | PDF p. 91 |
Original report: PDF p. 91 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Earnings per Share | |||
| Basic earnings per shareSGD cents per share | 7.87 | 9.35 | PDF p. 91 |
| Diluted earnings per shareSGD cents per share | 7.87 | 9.35 | PDF p. 91 |
Original report: PDF p. 91 ↗
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| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Balance Sheets — Assets | |||||
| Property, plant and equipmentSGD thousand | 15,219 | 15,256 | – | – | PDF p. 92 |
| Right-of-use assetsSGD thousand | 20,404 | 19,328 | – | – | PDF p. 92 |
| Intangible assetsSGD thousand | 143 | 191 | – | – | PDF p. 92 |
| Investment in subsidiariesSGD thousand | – | – | 5,640 | 5,640 | PDF p. 92 |
| Investment in associates and joint ventureSGD thousand | – | – | – | – | PDF p. 92 |
| Deferred tax assetsSGD thousand | 491 | 346 | 28 | 18 | PDF p. 92 |
| Long term depositsSGD thousand | 2,592 | 2,481 | – | – | PDF p. 92 |
| Total non-current assetsSGD thousand | 38,849 | 37,602 | 5,668 | 5,658 | PDF p. 92 |
| InventoriesSGD thousand | 1,465 | 1,028 | – | – | PDF p. 92 |
| Trade and other receivablesSGD thousand | 492 | 433 | 6 | 13 | PDF p. 92 |
| DepositsSGD thousand | 1,106 | 1,051 | – | – | PDF p. 92 |
| PrepaymentsSGD thousand | 936 | 1,061 | 30 | 28 | PDF p. 92 |
| Amounts due from subsidiariesSGD thousand | – | – | 3,467 | 4,449 | PDF p. 92 |
| Cash and bank balancesSGD thousand | 57,916 | 52,438 | 13,610 | 12,978 | PDF p. 92 |
| Restricted cashSGD thousand | 2,500 | 2,500 | – | – | PDF p. 92 |
| Total current assetsSGD thousand | 64,415 | 58,511 | 17,113 | 17,468 | PDF p. 92 |
Original report: PDF p. 92 ↗
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| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Balance Sheets — Liabilities and Equity | |||||
| Trade and other payablesSGD thousand | 10,913 | 10,700 | 4,236 | 4,561 | PDF p. 93 |
| Other liabilitiesSGD thousand | 160 | 156 | – | – | PDF p. 93 |
| Current provisionsSGD thousand | 1,128 | 929 | 56 | 54 | PDF p. 93 |
| Current bank loanSGD thousand | 336 | 1,317 | – | – | PDF p. 93 |
| Current finance lease liabilitiesSGD thousand | 335 | 361 | – | – | PDF p. 93 |
| Current lease liabilitiesSGD thousand | 10,914 | 9,924 | – | – | PDF p. 93 |
| Provision for taxationSGD thousand | 2,319 | 2,650 | 111 | 148 | PDF p. 93 |
| Total current liabilitiesSGD thousand | 26,105 | 26,037 | 4,403 | 4,763 | PDF p. 93 |
| Net current assetsSGD thousand | 38,310 | 32,474 | 12,710 | 12,705 | PDF p. 93 |
| Non-current provisionsSGD thousand | 1,208 | 1,325 | – | – | PDF p. 93 |
| Non-current bank loanSGD thousand | – | 337 | – | – | PDF p. 93 |
| Non-current finance lease liabilitiesSGD thousand | 750 | 665 | – | – | PDF p. 93 |
| Non-current lease liabilitiesSGD thousand | 10,872 | 10,473 | – | – | PDF p. 93 |
| Deferred tax liabilitiesSGD thousand | 23 | 22 | – | – | PDF p. 93 |
| Total non-current liabilitiesSGD thousand | 12,853 | 12,822 | – | – | PDF p. 93 |
| Net assetsSGD thousand | 64,306 | 57,254 | 18,378 | 18,363 | PDF p. 93 |
| Share capitalSGD thousand | 13,964 | 13,964 | 13,964 | 13,964 | PDF p. 93 |
| Retained earningsSGD thousand | 49,990 | 42,865 | 4,414 | 4,399 | PDF p. 93 |
| Foreign currency translation reserveSGD thousand | 352 | 425 | – | – | PDF p. 93 |
| Total equitySGD thousand | 64,306 | 57,254 | 18,378 | 18,363 | PDF p. 93 |
Original report: PDF p. 93 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash Flow — Operating Adjustments and Working Capital | |||
| Profit before taxSGD thousand | 11,756 | 13,443 | PDF p. 96 |
| Impairment loss on right-of-use assetsSGD thousand | 340 | – | PDF p. 96 |
| Expected credit losses for other receivablesSGD thousand | 39 | – | PDF p. 96 |
| Expected credit losses for amount due from joint ventureSGD thousand | 171 | 495 | PDF p. 96 |
| Amortisation of intangible assetsSGD thousand | 48 | 49 | PDF p. 96 |
| Depreciation of property, plant and equipmentSGD thousand | 3,137 | 3,023 | PDF p. 96 |
| Depreciation of right-of-use assetsSGD thousand | 11,286 | 10,895 | PDF p. 96 |
| Provision for unconsumed leave (net)SGD thousand | 46 | 49 | PDF p. 96 |
| Reversal of provision for reinstatement costsSGD thousand | (22) | (46) | PDF p. 96 |
| Gain on disposal of property, plant and equipmentSGD thousand | (265) | (199) | PDF p. 96 |
| Gain on lease modificationsSGD thousand | (3) | (8) | PDF p. 96 |
| Property, plant and equipment written offSGD thousand | 2 | 42 | PDF p. 96 |
| Interest expense on bank loan and finance leasesSGD thousand | 80 | 155 | PDF p. 96 |
| Interest expense on lease liabilitiesSGD thousand | 1,041 | 1,074 | PDF p. 96 |
| Interest incomeSGD thousand | (787) | (1,339) | PDF p. 96 |
| Currency realignmentSGD thousand | (260) | (58) | PDF p. 96 |
| Operating profit before working capital changesSGD thousand | 26,609 | 27,575 | PDF p. 96 |
| Inventories working capital changeSGD thousand | (437) | 596 | PDF p. 96 |
| Trade and other receivables working capital changeSGD thousand | (132) | 491 | PDF p. 96 |
| Amount due from joint venture working capital changeSGD thousand | (68) | (176) | PDF p. 96 |
| Deposits working capital changeSGD thousand | (166) | 2 | PDF p. 96 |
| Prepayments working capital changeSGD thousand | 125 | (158) | PDF p. 96 |
| Trade and other payables working capital changeSGD thousand | 213 | (448) | PDF p. 96 |
| Other liabilities working capital changeSGD thousand | 4 | 11 | PDF p. 96 |
| Provisions working capital changeSGD thousand | (5) | (12) | PDF p. 96 |
Original report: PDF p. 96 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash Flow — Operating, Investing, Financing and Cash Reconciliation | |||
| Cash flows from operationsSGD thousand | 26,143 | 27,881 | PDF p. 97 |
| Income taxes paidSGD thousand | (2,683) | (2,818) | PDF p. 97 |
| Net cash flows from operating activitiesSGD thousand | 23,460 | 25,063 | PDF p. 97 |
| Purchase of property, plant and equipmentSGD thousand | (2,588) | (1,833) | PDF p. 97 |
| Payment for lease acquisitionSGD thousand | – | (90) | PDF p. 97 |
| Proceeds from disposal of property, plant and equipmentSGD thousand | 463 | 199 | PDF p. 97 |
| Utilisation of provision for reinstatement costsSGD thousand | (24) | (56) | PDF p. 97 |
| Loan to joint ventureSGD thousand | (103) | (319) | PDF p. 97 |
| Interest income receivedSGD thousand | 821 | 1,406 | PDF p. 97 |
| Net cash flows used in investing activitiesSGD thousand | (1,431) | (693) | PDF p. 97 |
| Repayment of finance lease liabilitiesSGD thousand | (487) | (347) | PDF p. 97 |
| Repayment of principal portion of lease liabilitiesSGD thousand | (11,310) | (10,877) | PDF p. 97 |
| Interest portion of lease liabilities paidSGD thousand | (1,041) | (1,074) | PDF p. 97 |
| Interest paidSGD thousand | (80) | (155) | PDF p. 97 |
| Repayment of bank loanSGD thousand | (1,318) | (1,256) | PDF p. 97 |
| Dividends paidSGD thousand | (2,428) | (2,428) | PDF p. 97 |
| Net cash flows used in financing activitiesSGD thousand | (16,664) | (16,137) | PDF p. 97 |
| Net increase in cash and cash equivalentsSGD thousand | 5,365 | 8,233 | PDF p. 97 |
| Opening cash and cash equivalentsSGD thousand | 52,438 | 44,098 | PDF p. 97 |
| Effect of exchange rate changesSGD thousand | 113 | 107 | PDF p. 97 |
| Closing cash and cash equivalentsSGD thousand | 57,916 | 52,438 | PDF p. 97 |
Original report: PDF p. 97 ↗
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| Metric / unit | 2025GroupShare capital | 2025GroupRetained earnings | 2025GroupForeign currency translation reserve | 2025GroupTotal equity | Source |
|---|---|---|---|---|---|
| Group Changes in Equity FY2025 | |||||
| Opening balance at 1 April 2024SGD thousand | 13,964 | 33,945 | 299 | 48,208 | PDF p. 94 |
| Profit for the yearSGD thousand | – | 11,348 | – | 11,348 | PDF p. 94 |
| Exchange differences on translating foreign operationsSGD thousand | – | – | 126 | 126 | PDF p. 94 |
| Total comprehensive income for the yearSGD thousand | – | 11,348 | 126 | 11,474 | PDF p. 94 |
| Dividends on ordinary sharesSGD thousand | – | (2,428) | – | (2,428) | PDF p. 94 |
| Balance at 31 March 2025 and 1 April 2025SGD thousand | 13,964 | 42,865 | 425 | 57,254 | PDF p. 94 |
Original report: PDF p. 94 ↗
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| Metric / unit | 2026GroupShare capital | 2026GroupRetained earnings | 2026GroupForeign currency translation reserve | 2026GroupTotal equity | Source |
|---|---|---|---|---|---|
| Group Changes in Equity FY2026 | |||||
| Balance at 31 March 2025 and 1 April 2025SGD thousand | 13,964 | 42,865 | 425 | 57,254 | PDF p. 94 |
| Profit for the yearSGD thousand | – | 9,553 | – | 9,553 | PDF p. 94 |
| Exchange differences on translating foreign operationsSGD thousand | – | – | (73) | (73) | PDF p. 94 |
| Total comprehensive income for the yearSGD thousand | – | 9,553 | (73) | 9,480 | PDF p. 94 |
| Dividends on ordinary sharesSGD thousand | – | (2,428) | – | (2,428) | PDF p. 94 |
| Closing balance at 31 March 2026SGD thousand | 13,964 | 49,990 | 352 | 64,306 | PDF p. 94 |
Original report: PDF p. 94 ↗
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| Metric / unit | 2025CompanyShare capital | 2025CompanyRetained earnings | 2025CompanyTotal equity | Source |
|---|---|---|---|---|
| Company Changes in Equity FY2025 | ||||
| Opening balance at 1 April 2024SGD thousand | 13,964 | 2,695 | 16,659 | PDF p. 95 |
| Profit representing total comprehensive incomeSGD thousand | – | 4,132 | 4,132 | PDF p. 95 |
| Dividends on ordinary sharesSGD thousand | – | (2,428) | (2,428) | PDF p. 95 |
| Balance at 31 March 2025 and 1 April 2025SGD thousand | 13,964 | 4,399 | 18,363 | PDF p. 95 |
Original report: PDF p. 95 ↗
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| Metric / unit | 2026CompanyShare capital | 2026CompanyRetained earnings | 2026CompanyTotal equity | Source |
|---|---|---|---|---|
| Company Changes in Equity FY2026 | ||||
| Balance at 31 March 2025 and 1 April 2025SGD thousand | 13,964 | 4,399 | 18,363 | PDF p. 95 |
| Profit representing total comprehensive incomeSGD thousand | – | 2,443 | 2,443 | PDF p. 95 |
| Dividends on ordinary sharesSGD thousand | – | (2,428) | (2,428) | PDF p. 95 |
| Closing balance at 31 March 2026SGD thousand | 13,964 | 4,414 | 18,378 | PDF p. 95 |
Original report: PDF p. 95 ↗
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| Metric / unit | 2022Group | 2023Group | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|---|---|
| Five-year Group Financial Highlights | ||||||
| RevenueSGD thousand | 77,488 | 89,785 | 100,953 | 101,952 | 103,476 | PDF p. 17 |
| Profit before taxationSGD thousand | 6,257 | 7,655 | 12,502 | 13,443 | 11,756 | PDF p. 17 |
| Net profit attributable to shareholdersSGD thousand | 5,676 | 6,150 | 9,668 | 11,348 | 9,553 | PDF p. 17 |
| Shareholders equitySGD thousand | 36,978 | 40,956 | 48,208 | 57,254 | 64,306 | PDF p. 17 |
| Non-current assetsSGD thousand | 40,829 | 38,986 | 40,924 | 37,602 | 38,849 | PDF p. 17 |
| Current assetsSGD thousand | 33,698 | 40,382 | 51,138 | 58,511 | 64,415 | PDF p. 17 |
| Non-current liabilitiesSGD thousand | 15,438 | 14,835 | 17,147 | 12,822 | 12,853 | PDF p. 17 |
| Current liabilitiesSGD thousand | 22,111 | 23,577 | 26,707 | 26,037 | 26,105 | PDF p. 17 |
Original report: PDF p. 17 ↗
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| Metric / unit | 2022Group | 2023Group | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|---|---|
| Five-year Financial Indicators | ||||||
| Profit before taxation margin% | 8.1 | 8.5 | 12.4 | 13.2 | 11.4 | PDF p. 17 |
| Net profit margin% | 7.3 | 6.8 | 9.6 | 11.1 | 9.2 | PDF p. 17 |
| Earnings per shareSGD cents per share | 4.68 | 5.07 | 7.97 | 9.35 | 7.87 | PDF p. 17 |
| Net asset value per shareSGD cents per share | 30.47 | 33.74 | 39.72 | 47.17 | 52.98 | PDF p. 17 |
| Return on equity% | 15.3 | 15.0 | 20.1 | 19.8 | 14.9 | PDF p. 17 |
| Return on assets% | 7.6 | 7.7 | 10.5 | 11.8 | 9.3 | PDF p. 17 |
| Current ratiotimes | 1.5 | 1.7 | 1.9 | 2.2 | 2.5 | PDF p. 17 |
Original report: PDF p. 17 ↗
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| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Cash and Bank Balance Composition | |||||
| Cash on handSGD thousand | 74 | 72 | – | – | PDF p. 133 |
| Cash at banksSGD thousand | 12,162 | 10,710 | 1,285 | 2,028 | PDF p. 133 |
| Short-term depositsSGD thousand | 45,680 | 41,656 | 12,325 | 10,950 | PDF p. 133 |
| Total cash and cash equivalentsSGD thousand | 57,916 | 52,438 | 13,610 | 12,978 | PDF p. 133 |
Original report: PDF p. 133 ↗
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| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Cash and Bank Balances by Currency | |||||
| Singapore DollarsSGD thousand | 55,764 | 50,505 | 13,610 | 12,978 | PDF p. 133 |
| Malaysian RinggitSGD thousand | 2,124 | 1,893 | – | – | PDF p. 133 |
| Australian DollarsSGD thousand | 28 | 40 | – | – | PDF p. 133 |
| Total cash by currencySGD thousand | 57,916 | 52,438 | 13,610 | 12,978 | PDF p. 133 |
Original report: PDF p. 133 ↗
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| Metric / unit | 2026Group and Company | 2025Group and Company | Source |
|---|---|---|---|
| Dividends Declared and Paid During the Year | |||
| Interim dividend in respect of current financial yearSGD thousand | 1,214 | 1,214 | PDF p. 158 |
| Interim dividend in respect of previous financial yearSGD thousand | 1,214 | 1,214 | PDF p. 158 |
| Total dividends declared and paidSGD thousand | 2,428 | 2,428 | PDF p. 158 |
Original report: PDF p. 158 ↗
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| Metric / unit | 2026Group and Company | 2025Group and Company | Source |
|---|---|---|---|
| Proposed Dividends Not Recognised as a Liability | |||
| Proposed final dividendSGD thousand | 1,214 | 1,214 | PDF p. 158 |
| Proposed special dividendSGD thousand | 1,214 | – | PDF p. 158 |
Original report: PDF p. 158 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Secured Bank Loan | |||
| Current secured bank loanSGD thousand | 336 | 1,317 | PDF p. 137 |
| Non-current secured bank loanSGD thousand | – | 337 | PDF p. 137 |
| Total secured bank loanSGD thousand | 336 | 1,654 | PDF p. 137 |
Original report: PDF p. 137 ↗
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| Metric / unit | 2026Singapore, $'000 | 2026Australia, $'000 | 2026Malaysia, $'000 | 2026Elimination, $'000 | 2026Total, $'000 | Source |
|---|---|---|---|---|---|---|
| Revenue | ||||||
| Sales$'000 | 103,374 | – | 2,385 | (2,283) | 103,476 | PDF p. 156 |
| Results | ||||||
| Segment results$'000 | 26,068 | 16 | 461 | 88 | 26,633 | PDF p. 156 |
| Interest income$'000 | 746 | – | 41 | – | 787 | PDF p. 156 |
| Gain on disposal of property, plant and equipment$'000 | 265 | – | – | – | 265 | PDF p. 156 |
| Gain on lease modifications$'000 | 3 | – | – | – | 3 | PDF p. 156 |
| Depreciation of property, plant and equipment$'000 | (3,071) | – | (66) | – | (3,137) | PDF p. 156 |
| Depreciation of right-of-use assets$'000 | (11,284) | – | (2) | – | (11,286) | PDF p. 156 |
| Impairment loss on right-of-use assets$'000 | (340) | – | – | – | (340) | PDF p. 156 |
| Amortisation of intangible assets$'000 | (48) | – | – | – | (48) | PDF p. 156 |
| Results - Interest expenses | ||||||
| - Bank loan and finance leases$'000 | (80) | – | – | – | (80) | PDF p. 156 |
| - Lease liabilities$'000 | (1,041) | – | – | – | (1,041) | PDF p. 156 |
| Results | ||||||
| Profit before tax and share of results of joint venture$'000 | 11,218 | 16 | 434 | 88 | 11,756 | PDF p. 156 |
| Other segment information | ||||||
| Segment assets$'000 | 99,324 | 28 | 3,929 | (17) | 103,264 | PDF p. 156 |
| Segment liabilities$'000 | 38,771 | – | 187 | – | 38,958 | PDF p. 156 |
| Other segment information - Additions to non-current assets | ||||||
| - Tangible assets$'000 | 3,094 | – | 40 | – | 3,134 | PDF p. 156 |
| - Right-of-use assets$'000 | 12,736 | – | 15 | – | 12,751 | PDF p. 156 |
Original report: PDF p. 156 ↗
Income tax expense and Profit for the year are printed only in the Total column.
Note 35: Group is principally engaged in manufacture and distribution of food products and has not presented a breakdown by operating segments; only geographical segments are presented.
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| Metric / unit | 2025Singapore, $'000 | 2025Australia, $'000 | 2025Malaysia, $'000 | 2025Elimination, $'000 | 2025Total, $'000 | Source |
|---|---|---|---|---|---|---|
| Revenue | ||||||
| Sales$'000 | 101,671 | 169 | 2,333 | (2,221) | 101,952 | PDF p. 157 |
| Results | ||||||
| Segment results$'000 | 26,662 | (243) | 507 | 167 | 27,093 | PDF p. 157 |
| Interest income$'000 | 1,294 | – | 45 | – | 1,339 | PDF p. 157 |
| Gain on disposal of property, plant and equipment$'000 | 199 | – | – | – | 199 | PDF p. 157 |
| Gain on lease modifications$'000 | 8 | – | – | – | 8 | PDF p. 157 |
| Depreciation of property, plant and equipment$'000 | (2,930) | (2) | (91) | – | (3,023) | PDF p. 157 |
| Depreciation of right-of-use assets$'000 | (10,873) | (22) | – | – | (10,895) | PDF p. 157 |
| Amortisation of intangible assets$'000 | (49) | – | – | – | (49) | PDF p. 157 |
| Results - Interest expenses | ||||||
| - Bank loan and finance leases$'000 | (155) | – | – | – | (155) | PDF p. 157 |
| - Lease liabilities$'000 | (1,074) | – | – | – | (1,074) | PDF p. 157 |
| Results | ||||||
| Profit/(loss) before tax and share of results of joint venture$'000 | 13,082 | (267) | 461 | 167 | 13,443 | PDF p. 157 |
| Other segment information | ||||||
| Segment assets$'000 | 92,482 | 41 | 3,601 | (11) | 96,113 | PDF p. 157 |
| Segment liabilities$'000 | 38,745 | – | 114 | – | 38,859 | PDF p. 157 |
| Other segment information - Additions to non-current assets | ||||||
| - Tangible assets$'000 | 2,062 | – | 123 | – | 2,185 | PDF p. 157 |
| - Right-of-use assets$'000 | 8,210 | – | – | – | 8,210 | PDF p. 157 |
Original report: PDF p. 157 ↗
Income tax expense and Profit for the year are printed only in the Total column.
No amortisation/impairment lines other than those shown are printed for 2025; the 2025 table has no impairment loss on right-of-use assets row.
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| Metric / unit | 2026Group, $'000 | 2025Group, $'000 | Source |
|---|---|---|---|
| Bank loan | |||
| Current$'000 | 336 | 1,317 | PDF p. 137 |
| Non-current$'000 | – | 337 | PDF p. 137 |
Original report: PDF p. 137 ↗
The loan bears interest rate at 1.0% per annum above the bank’s prevailing cost of funds. This loan, denominated in Singapore Dollars, is secured by a first legal mortgage over certain of the Group’s leasehold buildings (Note 11). The loan is repayable over 84 monthly instalments from July 2019 and a final instalment on June 2026.
Total 336 (2026) and 1,654 (2025).
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| Metric / unit | 2026Group, $'000 | 2025Group, $'000 | Source |
|---|---|---|---|
| Lease liabilities | |||
| Current$'000 | 10,914 | 9,924 | PDF p. 142 |
| Non-current$'000 | 10,872 | 10,473 | PDF p. 142 |
Original report: PDF p. 142 ↗
Total 21,786 (2026) and 20,397 (2025).
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company does not have a fixed dividend policy to maintain flexibility in a rapidly changing business environment. | Company, FY2026 | PDF p. 68 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| interim dividend | 1.0 Singapore cent per ordinary share | FY2026 interim (1H2026), one-tier tax exempt per Note 36 | PDF p. 68 |
| Final exempt (one-tier) dividend for 2026 | $0.010 | FY2026 proposed final (ordinary), Group and Company; subject to AGM approval · As at 2026-03-31 | PDF p. 158 |
| Special exempt (one-tier) dividend for 2026 | $0.010 | FY2026 proposed special, Group and Company; subject to AGM approval · As at 2026-03-31 | PDF p. 158 |
| Interim exempt (one-tier) dividend for 2025 | $0.010 | FY2025 interim, Group and Company (comparative year) | PDF p. 158 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| total dividend for FY2026 | 3.0 Singapore cents per ordinary share | FY2026, if final dividend approved at AGM | PDF p. 68 |
Extracted from Old Chang Kee Ltd. Annual Report 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Ernst & Young LLP | Ernst & Young LLP | Group and Company | PDF p. 90 |
| Engagement partner | Peh Sharon | Group and Company | PDF p. 90 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Impairment of property, plant and equipment and right-of-use assets | Impairment of property, plant and equipment and right-of-use assets | Group, as at 31 March 2026 | PDF p. 87 |
| Impairment of property, plant and equipment and right-of-use assets | Based on the outcome of this impairment assessment, the Group has recognised an impairment loss of $340,000 on the right-of-use assets. | Group, as at 31 March 2026 | PDF p. 87 |
Extracted from Old Chang Kee Ltd. Annual Report 2026 and checked against the cited pages; see the original report for full context.
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 Old Chang Kee Ltd. Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
FY2026 ended31March2026; Group consolidated income/OCI; EPS in SGD cents, not SGD dollars. Source dash JV results retained.
Group and Company balance sheets separately identified. Restricted cash is a separate current asset, not added to cash-flow closing cash without disclosure.
Equity component columns preserved; no NCI or treasury share component invented. Group and Company separately reported.
FY2022–FY2026 original table comparisons retained in original ascending year order. FY2024 noncurrent liabilities17,147*, current liabilities26,707* and current ratio1.9* have original footnote: comparative figures changed due to reclassifications between current and non-current liabilities. Footnote markers separated from numeric values with explicit source normalizations. EPS and NAV in Singapore cents; ratio times, margins and returns percent.
Note20 deposits mature one to three months; restricted fixed deposit SGD2.500million underNote21 secures bank guarantees and is separately classified from cash equivalents. Cash-currency table covers all disclosed currencies and reconciles to cash total.
Note36 declaredpaid dividends SGD2.428million match equity and cashflow payments. Each interim dividend rate SGD0.010pershare. Proposed final andspecial SGD0.010pershare each require shareholder approval and are not recognised as liability at31March2026. No invented proposed-total row.
Note25 SGD bank loan secured by first legal mortgage over certain leasehold buildings; interest1.0%above bank cost of funds; final instalmentJune2026. March2026outstanding336thousand is retained, not assumed zero from subsequent maturity. Finance lease liabilitiesNote26 distinct from bank loan and Note28lease liabilities; principal repayment and interest separately preserved in cash flow.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.