Old Chang Kee 5ML

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Financials

Old Chang Kee Ltd. Annual Report 2026

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22 tables

Consolidated Profit or Loss

14 metrics

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Consolidated Profit or Loss from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group Source
Consolidated Profit or Loss
RevenueSGD thousand 103,476101,952 PDF p. 91
Cost of salesSGD thousand (31,888)(31,364) PDF p. 91
Gross profitSGD thousand 71,58870,588 PDF p. 91
Interest income on short-term depositsSGD thousand 7871,339 PDF p. 91
Other incomeSGD thousand 1,7971,858 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 11,75613,443 PDF p. 91
Share of results of joint ventureSGD thousand –– PDF p. 91
Profit before taxSGD thousand 11,75613,443 PDF p. 91
Income tax expenseSGD thousand (2,203)(2,095) PDF p. 91
Profit for the yearSGD thousand 9,55311,348 PDF p. 91
Definitions & sources

Consolidated Other Comprehensive Income

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Consolidated Other Comprehensive Income from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group 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 9,48011,474 PDF p. 91
Definitions & sources

Earnings per Share

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Earnings per Share from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group Source
Earnings per Share
Basic earnings per shareSGD cents per share 7.879.35 PDF p. 91
Diluted earnings per shareSGD cents per share 7.879.35 PDF p. 91
Definitions & sources

Balance Sheets — Assets

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Balance Sheets — Assets from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Balance Sheets — Assets
Property, plant and equipmentSGD thousand 15,21915,256–– PDF p. 92
Right-of-use assetsSGD thousand 20,40419,328–– PDF p. 92
Intangible assetsSGD thousand 143191–– PDF p. 92
Investment in subsidiariesSGD thousand ––5,6405,640 PDF p. 92
Investment in associates and joint ventureSGD thousand –––– PDF p. 92
Deferred tax assetsSGD thousand 4913462818 PDF p. 92
Long term depositsSGD thousand 2,5922,481–– PDF p. 92
Total non-current assetsSGD thousand 38,84937,6025,6685,658 PDF p. 92
InventoriesSGD thousand 1,4651,028–– PDF p. 92
Trade and other receivablesSGD thousand 492433613 PDF p. 92
DepositsSGD thousand 1,1061,051–– PDF p. 92
PrepaymentsSGD thousand 9361,0613028 PDF p. 92
Amounts due from subsidiariesSGD thousand ––3,4674,449 PDF p. 92
Cash and bank balancesSGD thousand 57,91652,43813,61012,978 PDF p. 92
Restricted cashSGD thousand 2,5002,500–– PDF p. 92
Total current assetsSGD thousand 64,41558,51117,11317,468 PDF p. 92
Definitions & sources

Balance Sheets — Liabilities and Equity

20 metrics

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Balance Sheets — Liabilities and Equity from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Balance Sheets — Liabilities and Equity
Trade and other payablesSGD thousand 10,91310,7004,2364,561 PDF p. 93
Other liabilitiesSGD thousand 160156–– PDF p. 93
Current provisionsSGD thousand 1,1289295654 PDF p. 93
Current bank loanSGD thousand 3361,317–– PDF p. 93
Current finance lease liabilitiesSGD thousand 335361–– PDF p. 93
Current lease liabilitiesSGD thousand 10,9149,924–– PDF p. 93
Provision for taxationSGD thousand 2,3192,650111148 PDF p. 93
Total current liabilitiesSGD thousand 26,10526,0374,4034,763 PDF p. 93
Net current assetsSGD thousand 38,31032,47412,71012,705 PDF p. 93
Non-current provisionsSGD thousand 1,2081,325–– PDF p. 93
Non-current bank loanSGD thousand –337–– PDF p. 93
Non-current finance lease liabilitiesSGD thousand 750665–– PDF p. 93
Non-current lease liabilitiesSGD thousand 10,87210,473–– PDF p. 93
Deferred tax liabilitiesSGD thousand 2322–– PDF p. 93
Total non-current liabilitiesSGD thousand 12,85312,822–– PDF p. 93
Net assetsSGD thousand 64,30657,25418,37818,363 PDF p. 93
Share capitalSGD thousand 13,96413,96413,96413,964 PDF p. 93
Retained earningsSGD thousand 49,99042,8654,4144,399 PDF p. 93
Foreign currency translation reserveSGD thousand 352425–– PDF p. 93
Total equitySGD thousand 64,30657,25418,37818,363 PDF p. 93
Definitions & sources

Cash Flow — Operating Adjustments and Working Capital

25 metrics

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Cash Flow — Operating Adjustments and Working Capital from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group Source
Cash Flow — Operating Adjustments and Working Capital
Profit before taxSGD thousand 11,75613,443 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 171495 PDF p. 96
Amortisation of intangible assetsSGD thousand 4849 PDF p. 96
Depreciation of property, plant and equipmentSGD thousand 3,1373,023 PDF p. 96
Depreciation of right-of-use assetsSGD thousand 11,28610,895 PDF p. 96
Provision for unconsumed leave (net)SGD thousand 4649 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 242 PDF p. 96
Interest expense on bank loan and finance leasesSGD thousand 80155 PDF p. 96
Interest expense on lease liabilitiesSGD thousand 1,0411,074 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 26,60927,575 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 411 PDF p. 96
Provisions working capital changeSGD thousand (5)(12) PDF p. 96
Definitions & sources

Cash Flow — Operating, Investing, Financing and Cash Reconciliation

21 metrics

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Cash Flow — Operating, Investing, Financing and Cash Reconciliation from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group Source
Cash Flow — Operating, Investing, Financing and Cash Reconciliation
Cash flows from operationsSGD thousand 26,14327,881 PDF p. 97
Income taxes paidSGD thousand (2,683)(2,818) PDF p. 97
Net cash flows from operating activitiesSGD thousand 23,46025,063 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 463199 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 8211,406 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 5,3658,233 PDF p. 97
Opening cash and cash equivalentsSGD thousand 52,43844,098 PDF p. 97
Effect of exchange rate changesSGD thousand 113107 PDF p. 97
Closing cash and cash equivalentsSGD thousand 57,91652,438 PDF p. 97
Definitions & sources

Group Changes in Equity FY2025

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Group Changes in Equity FY2025 from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2025GroupShare capital2025GroupRetained earnings2025GroupForeign currency translation reserve2025GroupTotal equity Source
Group Changes in Equity FY2025
Opening balance at 1 April 2024SGD thousand 13,96433,94529948,208 PDF p. 94
Profit for the yearSGD thousand –11,348–11,348 PDF p. 94
Exchange differences on translating foreign operationsSGD thousand ––126126 PDF p. 94
Total comprehensive income for the yearSGD thousand –11,34812611,474 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 13,96442,86542557,254 PDF p. 94
Definitions & sources

Group Changes in Equity FY2026

6 metrics

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Group Changes in Equity FY2026 from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026GroupShare capital2026GroupRetained earnings2026GroupForeign currency translation reserve2026GroupTotal equity Source
Group Changes in Equity FY2026
Balance at 31 March 2025 and 1 April 2025SGD thousand 13,96442,86542557,254 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 13,96449,99035264,306 PDF p. 94
Definitions & sources

Company Changes in Equity FY2025

4 metrics

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Company Changes in Equity FY2025 from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2025CompanyShare capital2025CompanyRetained earnings2025CompanyTotal equity Source
Company Changes in Equity FY2025
Opening balance at 1 April 2024SGD thousand 13,9642,69516,659 PDF p. 95
Profit representing total comprehensive incomeSGD thousand –4,1324,132 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 13,9644,39918,363 PDF p. 95
Definitions & sources

Company Changes in Equity FY2026

4 metrics

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Company Changes in Equity FY2026 from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026CompanyShare capital2026CompanyRetained earnings2026CompanyTotal equity Source
Company Changes in Equity FY2026
Balance at 31 March 2025 and 1 April 2025SGD thousand 13,9644,39918,363 PDF p. 95
Profit representing total comprehensive incomeSGD thousand –2,4432,443 PDF p. 95
Dividends on ordinary sharesSGD thousand –(2,428)(2,428) PDF p. 95
Closing balance at 31 March 2026SGD thousand 13,9644,41418,378 PDF p. 95
Definitions & sources

Five-year Group Financial Highlights

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Five-year Group Financial Highlights from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2022Group2023Group2024Group2025Group2026Group Source
Five-year Group Financial Highlights
RevenueSGD thousand 77,48889,785100,953101,952103,476 PDF p. 17
Profit before taxationSGD thousand 6,2577,65512,50213,44311,756 PDF p. 17
Net profit attributable to shareholdersSGD thousand 5,6766,1509,66811,3489,553 PDF p. 17
Shareholders equitySGD thousand 36,97840,95648,20857,25464,306 PDF p. 17
Non-current assetsSGD thousand 40,82938,98640,92437,60238,849 PDF p. 17
Current assetsSGD thousand 33,69840,38251,13858,51164,415 PDF p. 17
Non-current liabilitiesSGD thousand 15,43814,83517,14712,82212,853 PDF p. 17
Current liabilitiesSGD thousand 22,11123,57726,70726,03726,105 PDF p. 17
Definitions & sources

Five-year Financial Indicators

7 metrics

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Five-year Financial Indicators from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2022Group2023Group2024Group2025Group2026Group Source
Five-year Financial Indicators
Profit before taxation margin% 8.18.512.413.211.4 PDF p. 17
Net profit margin% 7.36.89.611.19.2 PDF p. 17
Earnings per shareSGD cents per share 4.685.077.979.357.87 PDF p. 17
Net asset value per shareSGD cents per share 30.4733.7439.7247.1752.98 PDF p. 17
Return on equity% 15.315.020.119.814.9 PDF p. 17
Return on assets% 7.67.710.511.89.3 PDF p. 17
Current ratiotimes 1.51.71.92.22.5 PDF p. 17
Definitions & sources

Cash and Bank Balance Composition

4 metrics

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Cash and Bank Balance Composition from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Cash and Bank Balance Composition
Cash on handSGD thousand 7472–– PDF p. 133
Cash at banksSGD thousand 12,16210,7101,2852,028 PDF p. 133
Short-term depositsSGD thousand 45,68041,65612,32510,950 PDF p. 133
Total cash and cash equivalentsSGD thousand 57,91652,43813,61012,978 PDF p. 133
Definitions & sources

Cash and Bank Balances by Currency

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Cash and Bank Balances by Currency from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Cash and Bank Balances by Currency
Singapore DollarsSGD thousand 55,76450,50513,61012,978 PDF p. 133
Malaysian RinggitSGD thousand 2,1241,893–– PDF p. 133
Australian DollarsSGD thousand 2840–– PDF p. 133
Total cash by currencySGD thousand 57,91652,43813,61012,978 PDF p. 133
Definitions & sources

Dividends Declared and Paid During the Year

3 metrics

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Dividends Declared and Paid During the Year from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group and Company2025Group and Company Source
Dividends Declared and Paid During the Year
Interim dividend in respect of current financial yearSGD thousand 1,2141,214 PDF p. 158
Interim dividend in respect of previous financial yearSGD thousand 1,2141,214 PDF p. 158
Total dividends declared and paidSGD thousand 2,4282,428 PDF p. 158
Definitions & sources

Proposed Dividends Not Recognised as a Liability

2 metrics

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Proposed Dividends Not Recognised as a Liability from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group and Company2025Group and Company Source
Proposed Dividends Not Recognised as a Liability
Proposed final dividendSGD thousand 1,2141,214 PDF p. 158
Proposed special dividendSGD thousand 1,214– PDF p. 158
Definitions & sources

Secured Bank Loan

3 metrics

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Secured Bank Loan from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group2025Group Source
Secured Bank Loan
Current secured bank loanSGD thousand 3361,317 PDF p. 137
Non-current secured bank loanSGD thousand –337 PDF p. 137
Total secured bank loanSGD thousand 3361,654 PDF p. 137
Definitions & sources

Segment information — Geographical segments - 31 March 2026 (Group)

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Segment information — Geographical segments - 31 March 2026 (Group) from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Singapore, $'0002026Australia, $'0002026Malaysia, $'0002026Elimination, $'0002026Total, $'000 Source
Revenue
Sales$'000 103,374–2,385(2,283)103,476 PDF p. 156
Results
Segment results$'000 26,068164618826,633 PDF p. 156
Interest income$'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$'000 11,218164348811,756 PDF p. 156
Other segment information
Segment assets$'000 99,324283,929(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
Definitions & sources

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.

Segment information — Geographical segments - 31 March 2025 (Group)

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Segment information — Geographical segments - 31 March 2025 (Group) from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2025Singapore, $'0002025Australia, $'0002025Malaysia, $'0002025Elimination, $'0002025Total, $'000 Source
Revenue
Sales$'000 101,6711692,333(2,221)101,952 PDF p. 157
Results
Segment results$'000 26,662(243)50716727,093 PDF p. 157
Interest income$'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)46116713,443 PDF p. 157
Other segment information
Segment assets$'000 92,482413,601(11)96,113 PDF p. 157
Segment liabilities$'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
Definitions & sources

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.

Borrowings — Note 25 Bank loan (Group)

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Borrowings — Note 25 Bank loan (Group) from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Bank loan
Current$'000 3361,317 PDF p. 137
Non-current$'000 –337 PDF p. 137
Definitions & sources

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).

Borrowings — Note 28(b) Lease liabilities (Group)

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Borrowings — Note 28(b) Lease liabilities (Group) from Old Chang Kee Ltd. Annual Report 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Lease liabilities
Current$'000 10,9149,924 PDF p. 142
Non-current$'000 10,87210,473 PDF p. 142
Definitions & sources

Total 21,786 (2026) and 20,397 (2025).

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
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

Dividends declared and proposed

ItemValuePeriod / scopeSource
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

Payout

ItemValuePeriod / scopeSource
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

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
Ernst & Young LLP Ernst & Young LLP Group and Company PDF p. 90
Engagement partner Peh Sharon Group and Company PDF p. 90

Key audit matters

ItemValuePeriod / scopeSource
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.

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 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.