Japan Foods Holding Annual Report 2026
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Consolidated income and attribution | |||
| RevenueSGD thousand | 69,589 | 83,587 | PDF p. 111 |
| Cost of salesSGD thousand | (11,795) | (12,932) | PDF p. 111 |
| Gross profitSGD thousand | 57,794 | 70,655 | PDF p. 111 |
| Other income | |||
| - Bank interestSGD thousand | 25 | 72 | PDF p. 111 |
| - OthersSGD thousand | 999 | 3,216 | PDF p. 111 |
| Consolidated income and attribution | |||
| Other gains/(losses) - netSGD thousand | 129 | (47) | PDF p. 111 |
| Expenses | |||
| - Selling and distributionSGD thousand | (58,451) | (70,911) | PDF p. 111 |
| - AdministrativeSGD thousand | (3,388) | (3,891) | PDF p. 111 |
| - OthersSGD thousand | (3,085) | (5,864) | PDF p. 111 |
| Interest expense | |||
| - Bank borrowingsSGD thousand | (15) | (11) | PDF p. 111 |
| - Lease liabilitiesSGD thousand | (1,374) | (1,687) | PDF p. 111 |
| Consolidated income and attribution | |||
| Share of profit from associated companiesSGD thousand | 264 | 506 | PDF p. 111 |
| Loss before income taxSGD thousand | (7,102) | (7,962) | PDF p. 111 |
| Income tax creditSGD thousand | 430 | 88 | PDF p. 111 |
| Total comprehensive loss, representing net lossSGD thousand | (6,672) | (7,874) | PDF p. 111 |
| Equity holders of the CompanySGD thousand | (6,672) | (7,874) | PDF p. 111 |
| Equity holders of the CompanySGD thousand | (6,672) | (7,874) | PDF p. 111 |
| - Basic and diluted loss per shareSingapore cents per share | (3.84) | (4.53) | PDF p. 111 |
Original report: PDF p. 111 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| ASSETS — Current assets | |||||
| Cash and bank balancesSGD thousand | 7,018 | 7,868 | 979 | 1,043 | PDF p. 112 |
| Trade and other receivablesSGD thousand | 774 | 1,214 | 3,424 | 2,604 | PDF p. 112 |
| InventoriesSGD thousand | 606 | 729 | – | – | PDF p. 112 |
| Current income tax recoverableSGD thousand | 10 | 10 | – | – | PDF p. 112 |
| Other current assetsSGD thousand | 2,441 | 4,051 | 37 | 176 | PDF p. 112 |
| ASSETS — Current assets subtotal | |||||
| SubtotalSGD thousand | 10,849 | 13,872 | 4,440 | 3,823 | PDF p. 112 |
| ASSETS — Non-current assets | |||||
| Investments in subsidiary corporationsSGD thousand | – | – | 6,042 | 6,042 | PDF p. 112 |
| Investments in associated companiesSGD thousand | 2,429 | 2,296 | 89 | 365 | PDF p. 112 |
| Investment in a joint ventureSGD thousand | – | – | – | 100 | PDF p. 112 |
| Loan to an associated companySGD thousand | 248 | 248 | 248 | 248 | PDF p. 112 |
| Loan to a joint ventureSGD thousand | – | 224 | – | 224 | PDF p. 112 |
| Other investments at amortised costSGD thousand | – | – | – | – | PDF p. 112 |
| Plant and equipmentSGD thousand | 9,097 | 14,282 | 108 | 37 | PDF p. 112 |
| Right-of-use assetsSGD thousand | 23,755 | 32,080 | 179 | 414 | PDF p. 112 |
| Intangible assetsSGD thousand | 31 | 311 | – | – | PDF p. 112 |
| Long-term security depositsSGD thousand | 2,178 | 3,044 | 58 | 58 | PDF p. 112 |
| Deferred income tax assetsSGD thousand | 4,667 | 8,124 | 32 | 37 | PDF p. 112 |
| ASSETS — Non-current assets subtotal | |||||
| SubtotalSGD thousand | 42,405 | 60,609 | 6,756 | 7,525 | PDF p. 112 |
| ASSETS | |||||
| Total assetsSGD thousand | 53,254 | 74,481 | 11,196 | 11,348 | PDF p. 112 |
| LIABILITIES — Current liabilities | |||||
| Trade and other payablesSGD thousand | 6,769 | 8,443 | 314 | 345 | PDF p. 112 |
| Bank borrowingSGD thousand | 500 | – | – | – | PDF p. 112 |
| ProvisionsSGD thousand | 624 | 1,337 | – | – | PDF p. 112 |
| Lease liabilitiesSGD thousand | 14,133 | 21,132 | 160 | 211 | PDF p. 112 |
| LIABILITIES — Current liabilities subtotal | |||||
| SubtotalSGD thousand | 22,026 | 30,912 | 474 | 556 | PDF p. 112 |
| LIABILITIES — Non-current liabilities | |||||
| Lease liabilitiesSGD thousand | 10,784 | 13,882 | 32 | 211 | PDF p. 112 |
| ProvisionsSGD thousand | 1,182 | – | – | – | PDF p. 112 |
| Deferred income tax liabilitiesSGD thousand | 4,430 | 8,183 | 48 | 36 | PDF p. 112 |
| LIABILITIES — Non-current liabilities subtotal | |||||
| SubtotalSGD thousand | 16,396 | 22,065 | 80 | 247 | PDF p. 112 |
| LIABILITIES | |||||
| Total liabilitiesSGD thousand | 38,422 | 52,977 | 554 | 803 | PDF p. 112 |
| Equity | |||||
| NET ASSETSSGD thousand | 14,832 | 21,504 | 10,642 | 10,545 | PDF p. 112 |
| EQUITY | |||||
| Share capitalSGD thousand | 9,522 | 9,522 | 9,522 | 9,522 | PDF p. 112 |
| Treasury sharesSGD thousand | (252) | (252) | (252) | (252) | PDF p. 112 |
| Capital reservesSGD thousand | 35 | 35 | 35 | 35 | PDF p. 112 |
| Retained profitsSGD thousand | 5,527 | 12,199 | 1,337 | 1,240 | PDF p. 112 |
| TOTAL EQUITYSGD thousand | 14,832 | 21,504 | 10,642 | 10,545 | PDF p. 112 |
Original report: PDF p. 112 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Net lossSGD thousand | (6,672) | (7,874) | PDF p. 114 |
| Adjustments for | |||
| - Allowance for impairment of plant and equipmentSGD thousand | 284 | 1,465 | PDF p. 114 |
| - Allowance for impairment of right-of-use assetsSGD thousand | 105 | 1,400 | PDF p. 114 |
| - Allowance for impairment of intangible assetsSGD thousand | 215 | 53 | PDF p. 114 |
| - (Reversal of loss allowance)/loss allowance for loan to a joint ventureSGD thousand | (49) | 680 | PDF p. 114 |
| - Amortisation of government grantsSGD thousand | (28) | (28) | PDF p. 114 |
| - Amortisation of intangible assetsSGD thousand | 65 | 80 | PDF p. 114 |
| - Amortisation of other investments at amortised costSGD thousand | – | 3 | PDF p. 114 |
| - Depreciation of plant and equipmentSGD thousand | 5,280 | 5,330 | PDF p. 114 |
| - Depreciation of right-of-use assetsSGD thousand | 22,041 | 25,713 | PDF p. 114 |
| - Income tax creditSGD thousand | (430) | (88) | PDF p. 114 |
| - Interest on lease liabilitiesSGD thousand | 1,374 | 1,687 | PDF p. 114 |
| - Interest on bank loanSGD thousand | 15 | 11 | PDF p. 114 |
| - Interest income from bank depositsSGD thousand | (25) | (72) | PDF p. 114 |
| - Loss on disposal of investment in associated companySGD thousand | 93 | – | PDF p. 114 |
| - Loss on disposal of financial assets at amortised costSGD thousand | – | 35 | PDF p. 114 |
| - Gain on early termination of leasesSGD thousand | (625) | – | PDF p. 114 |
| - Plant and equipment written offSGD thousand | 1,721 | 1,268 | PDF p. 114 |
| - Rental rebatesSGD thousand | (31) | (66) | PDF p. 114 |
| - Reversal of provisionSGD thousand | – | (20) | PDF p. 114 |
| - Share of profit of associated companiesSGD thousand | (264) | (506) | PDF p. 114 |
| Adjustments subtotal before working capital | |||
| SubtotalSGD thousand | 23,069 | 29,071 | PDF p. 114 |
| Cash flows from operating activities | |||
| Change in working capital: - InventoriesSGD thousand | 123 | (4) | PDF p. 114 |
| Change in working capital | |||
| - Trade and other receivablesSGD thousand | 440 | 702 | PDF p. 114 |
| - Other current assetsSGD thousand | 1,610 | (256) | PDF p. 114 |
| - Long-term security depositsSGD thousand | 866 | 480 | PDF p. 114 |
| - Trade and other payablesSGD thousand | (1,646) | (843) | PDF p. 114 |
| - ProvisionsSGD thousand | (259) | – | PDF p. 114 |
| Cash flows from operating activities | |||
| Cash generated from operationsSGD thousand | 24,203 | 29,150 | PDF p. 114 |
| Income tax credit/(paid)SGD thousand | 134 | (241) | PDF p. 114 |
| Interest receivedSGD thousand | 25 | 59 | PDF p. 114 |
| Net cash provided by operating activitiesSGD thousand | 24,362 | 28,968 | PDF p. 114 |
Original report: PDF p. 114 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash flows from investing activities | |||
| Additions to plant and equipmentSGD thousand | (2,100) | (6,142) | PDF p. 115 |
| Additions to intangible assetsSGD thousand | – | (257) | PDF p. 115 |
| Dividends received from associated companiesSGD thousand | – | 669 | PDF p. 115 |
| Repayment of loan by a joint ventureSGD thousand | 273 | 450 | PDF p. 115 |
| Proceeds from disposal of investment in an associated companySGD thousand | 38 | – | PDF p. 115 |
| Disposal of financial assets at amortised costSGD thousand | – | 493 | PDF p. 115 |
| Net cash used in investing activitiesSGD thousand | (1,789) | (4,787) | PDF p. 115 |
| Cash flows from financing activities | |||
| Proceeds from bank borrowingSGD thousand | 500 | 500 | PDF p. 115 |
| Principal repayment of lease liabilitiesSGD thousand | (22,534) | (25,708) | PDF p. 115 |
| Principal repayment of bank borrowingSGD thousand | – | (500) | PDF p. 115 |
| Interest paid in relation to lease liabilitiesSGD thousand | (1,374) | (1,687) | PDF p. 115 |
| Interest paid in relation to bank borrowingSGD thousand | (15) | (11) | PDF p. 115 |
| Purchase of treasury sharesSGD thousand | – | (33) | PDF p. 115 |
| Decrease in short-term bank deposits pledgedSGD thousand | 227 | 1,354 | PDF p. 115 |
| Dividends paid to equity holders of the CompanySGD thousand | – | (347) | PDF p. 115 |
| Net cash used in financing activitiesSGD thousand | (23,196) | (26,432) | PDF p. 115 |
| Cash flows | |||
| Net decrease in cash and cash equivalentsSGD thousand | (623) | (2,251) | PDF p. 115 |
| Cash and cash equivalents | |||
| Beginning of financial yearSGD thousand | 5,617 | 7,868 | PDF p. 115 |
| End of financial yearSGD thousand | 4,994 | 5,617 | PDF p. 115 |
Original report: PDF p. 115 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026GroupShare capital | 2026GroupTreasury shares | 2026GroupCapital reserves | 2026GroupRetained profits | 2026GroupTotal equity | Source |
|---|---|---|---|---|---|---|
| Group equity movements FY2026 | ||||||
| Beginning of financial yearSGD thousand | 9,522 | (252) | 35 | 12,199 | 21,504 | PDF p. 113 |
| Total comprehensive loss for the financial yearSGD thousand | – | – | – | (6,672) | (6,672) | PDF p. 113 |
| End of financial yearSGD thousand | 9,522 | (252) | 35 | 5,527 | 14,832 | PDF p. 113 |
Original report: PDF p. 113 ↗
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| Metric / unit | 2025GroupShare capital | 2025GroupTreasury shares | 2025GroupCapital reserves | 2025GroupRetained profits | 2025GroupTotal equity | Source |
|---|---|---|---|---|---|---|
| Group equity movements FY2025 | ||||||
| Beginning of financial yearSGD thousand | 9,522 | (219) | 35 | 20,420 | 29,758 | PDF p. 113 |
| Dividends relating to FY2024 paidSGD thousand | – | – | – | (347) | (347) | PDF p. 113 |
| Purchase of treasury sharesSGD thousand | – | (33) | – | – | (33) | PDF p. 113 |
| Total comprehensive loss for the financial yearSGD thousand | – | – | – | (7,874) | (7,874) | PDF p. 113 |
| End of financial yearSGD thousand | 9,522 | (252) | 35 | 12,199 | 21,504 | PDF p. 113 |
Original report: PDF p. 113 ↗
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| Metric / unit | 2022Group | 2023Group | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|---|---|
| Financial Highlights | ||||||
| RevenueS$ million | 54.6 | 78.5 | 86.4 | 83.6 | 69.6 | PDF p. 15 |
| Gross profitS$ million | 46.2 | 66.4 | 73.1 | 70.7 | 57.8 | PDF p. 15 |
| Profit/(Loss) before taxS$ million | 3.2 | 4.9 | (0.6) | (8.0) | (7.1) | PDF p. 15 |
| Net profit/(loss)S$ million | 3.2 | 4.1 | (0.5) | (7.9) | (6.7) | PDF p. 15 |
| Net cash provided by operating activitiesS$ million | 25.4 | 29.5 | 30.7 | 29.0 | 24.4 | PDF p. 15 |
| Net cash used in investing activitiesS$ million | (3.5) | (8.5) | (9.6) | (4.8) | (1.8) | PDF p. 15 |
| Net cash used in financing activitiesS$ million | (22.6) | (25.9) | (28.4) | (26.4) | (23.2) | PDF p. 15 |
| Cash and cash equivalents at end of financial year (1)S$ million | 19.9 | 15.0 | 7.9 | 5.6 | 5.0 | PDF p. 15 |
| Current assetsS$ million | 27.6 | 24.1 | 17.9 | 13.9 | 10.8 | PDF p. 15 |
| Non-current assetsS$ million | 50.2 | 66.5 | 75.2 | 60.6 | 42.4 | PDF p. 15 |
| Total assetsS$ million | 77.8 | 90.6 | 93.1 | 74.5 | 53.2 | PDF p. 15 |
| Current liabilitiesS$ million | 26.1 | 32.4 | 34.0 | 30.9 | 22.0 | PDF p. 15 |
| Non-current liabilitiesS$ million | 19.0 | 25.5 | 29.4 | 22.1 | 16.4 | PDF p. 15 |
| Total liabilitiesS$ million | 45.1 | 57.9 | 63.4 | 53.0 | 38.4 | PDF p. 15 |
| Share capitalS$ million | 9.5 | 9.5 | 9.5 | 9.5 | 9.5 | PDF p. 15 |
| ReservesS$ million | 23.2 | 23.2 | 20.2 | 12.0 | 5.3 | PDF p. 15 |
| Total shareholders’ equityS$ million | 32.7 | 32.7 | 29.7 | 21.5 | 14.8 | PDF p. 15 |
Original report: PDF p. 15 ↗
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| Metric / unit | 2022Group | 2023Group | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|---|---|
| Financial Ratios Analysis | ||||||
| Gross profit margin (%)% | 84.6 | 84.6 | 84.7 | 84.5 | 83.1 | PDF p. 15 |
| Earning/(Loss) per share (Singapore cents)Singapore cents | 1.85 | 2.37 | (0.28) | (4.53) | (3.84) | PDF p. 15 |
| Net asset value per share (Singapore cents)Singapore cents | 18.75 | 18.76 | 17.12 | 12.38 | 8.54 | PDF p. 15 |
| Return on assets (%)% | 4.1 | 4.6 | (0.5) | (10.6) | (12.6) | PDF p. 15 |
| Return on equity (%)% | 9.8 | 12.6 | (1.7) | (36.7) | (45.2) | PDF p. 15 |
| Net debt to equity ratioAs printed | Net Cash | Net Cash | Net Cash | Net Cash | Net Cash | PDF p. 15 |
| Asset turnover (times)times | 0.7 | 0.9 | 0.9 | 1.1 | 1.3 | PDF p. 15 |
Original report: PDF p. 15 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2022Group | 2023Group | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|---|---|
| Value Added Statement | ||||||
| RevenueS$’000 | 54,614 | 78,532 | 86,357 | 83,587 | 69,589 | PDF p. 18 |
| Less: Purchases of materials & servicesS$’000 | (19,210) | (26,002) | (28,269) | (28,745) | (24,708) | PDF p. 18 |
| SubtotalS$’000 | 35,404 | 52,530 | 58,088 | 54,842 | 44,881 | PDF p. 18 |
| Other incomeS$’000 | 7,285 | 2,040 | 1,893 | 3,288 | 1,024 | PDF p. 18 |
| Share of profits of associated companies / JVS$’000 | 83 | 205 | 254 | 506 | 264 | PDF p. 18 |
| Gain/(Loss) on disposal of plant and equipment / ROU / financial assetsS$’000 | 40 | – | 49 | (35) | 531 | PDF p. 18 |
| Plant & equipment W/OS$’000 | (28) | (42) | (268) | (1,268) | (1,720) | PDF p. 18 |
| Impairment of plant and equipment / ROU / intangible assets / loan to a joint ventureS$’000 | (107) | (748) | (1,860) | (3,598) | (555) | PDF p. 18 |
| Currency translation gain/(loss)S$’000 | (14) | (35) | 5 | (12) | (17) | PDF p. 18 |
| Total value addedS$’000 | 42,663 | 53,950 | 58,161 | 53,723 | 44,408 | PDF p. 18 |
| Salaries and other staff costsS$’000 | 18,024 | 24,361 | 27,497 | 28,861 | 22,735 | PDF p. 18 |
| Corporate taxS$’000 | (1) | 730 | (130) | (88) | (430) | PDF p. 18 |
| DividendS$’000 | 3,925 | 4,099 | 2,265 | 347 | – | PDF p. 18 |
| Finance costs (1)S$’000 | 813 | 1,024 | 1,801 | 1,698 | 1,389 | PDF p. 18 |
| Depreciation and amortisation(2)S$’000 | 20,595 | 23,708 | 29,488 | 31,126 | 27,386 | PDF p. 18 |
| Retained profitS$’000 | (693) | 28 | (2,760) | (8,221) | (6,672) | PDF p. 18 |
| Total distributionS$’000 | 42,663 | 53,950 | 58,161 | 53,723 | 44,408 | PDF p. 18 |
| Value added per $ employment costas printed (per $ employment cost) | 2.4 | 2.2 | 2.1 | 1.9 | 2.0 | PDF p. 18 |
| Value added per $ investment in fixed assetsas printed (per $ investment in fixed assets) | 1.1 | 1.3 | 1.1 | 1.1 | 1.2 | PDF p. 18 |
| Value added per $ sales (S$)as printed (per $ sales (S$)) | 0.8 | 0.7 | 0.7 | 0.6 | 0.6 | PDF p. 18 |
| Fixed assets (Cost)S$’000 | 39,395 | 42,824 | 51,063 | 50,648 | 36,619 | PDF p. 18 |
Original report: PDF p. 18 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 10 — Loss per share | |||
| Net loss attributable to equity holdersSGD thousand | (6,672) | (7,874) | PDF p. 132 |
| Weighted-average ordinary sharesShares thousand | 173,686 | 173,687 | PDF p. 132 |
| Basic and diluted loss per shareSingapore cents per share | (3.84) | (4.53) | PDF p. 132 |
Original report: PDF p. 132 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Note 11 — Cash and bank balances | |||||
| Cash at bank and on handSGD thousand | 4,990 | 5,566 | 500 | 565 | PDF p. 132 |
| Short-term bank depositsSGD thousand | 2,028 | 2,302 | 479 | 478 | PDF p. 132 |
| Total cash and bank balancesSGD thousand | 7,018 | 7,868 | 979 | 1,043 | PDF p. 132 |
Original report: PDF p. 132 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 11 — Cash-equivalent reconciliation | |||
| Cash and bank balancesSGD thousand | 7,018 | 7,868 | PDF p. 132 |
| Less: Short-term bank deposits pledgedSGD thousand | (2,024) | (2,251) | PDF p. 132 |
| Cash and cash equivalentsSGD thousand | 4,994 | 5,617 | PDF p. 132 |
Original report: PDF p. 132 ↗
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| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Note 30 — Company retained profits | |||
| Beginning of financial yearSGD thousand | 1,240 | 1,553 | PDF p. 153 |
| Net profit for the financial yearSGD thousand | 97 | 34 | PDF p. 153 |
| Dividends paidSGD thousand | – | (347) | PDF p. 153 |
| End of financial yearSGD thousand | 1,337 | 1,240 | PDF p. 153 |
Original report: PDF p. 153 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 31 — Dividends paid | |||
| Final exempt dividend paid relating to the previous financial yearSGD thousand | – | 347 | PDF p. 153 |
Original report: PDF p. 153 ↗
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 31 — Dividends | |||
| Final exempt dividend per share paid relating to the previous financial yearSingapore cents per share | Nil | 0.20 | PDF p. 153 |
Original report: PDF p. 153 ↗
Amounts are cash payments during the financial year relating to the prior financial year. The source prints Nil for FY2026; this is not a proposed FY2026 dividend rate.
Where the money comes from
| Item / unit | 2026Singapore Restaurant sales segment | 2026Other segments | 2026Total | Source |
|---|---|---|---|---|
| Revenue | ||||
| Total segment revenue$’000 | 69,428 | 1,738 | 71,166 | PDF p. 163 |
| Inter-segment revenue$’000 | – | (1,577) | (1,577) | PDF p. 163 |
| Revenue to external parties$’000 | 69,428 | 161 | 69,589 | PDF p. 163 |
| Expenses | ||||
| Purchases of inventories (Note 7)$’000 | 11,672 | – | 11,672 | PDF p. 163 |
| Employee compensation (Note 7)$’000 | 22,061 | 498 | 22,559 | PDF p. 163 |
| Utilities (Note 7)$’000 | 3,493 | 9 | 3,502 | PDF p. 163 |
| Results | ||||
| Segment results$’000 | 22,090 | (1,540) | 20,550 | PDF p. 163 |
| Amortisation of intangible assets$’000 | – | 65 | 65 | PDF p. 163 |
| Depreciation of plant and equipment$’000 | 5,240 | 40 | 5,280 | PDF p. 163 |
| Depreciation of right-of-use assets$’000 | 21,807 | 234 | 22,041 | PDF p. 163 |
| Allowance for impairment of plant and equipment$’000 | 284 | – | 284 | PDF p. 163 |
| Allowance for impairment of right-of-use assets$’000 | 105 | – | 105 | PDF p. 163 |
| Allowance for impairment of intangible assets$’000 | – | 215 | 215 | PDF p. 163 |
| (Reversal of loss allowance)/loss allowance for loan to a joint venture$’000 | – | (49) | (49) | PDF p. 163 |
| Plant and equipment written off$’000 | 1,721 | – | 1,721 | PDF p. 163 |
| Gain on early termination of leases$’000 | (625) | – | (625) | PDF p. 163 |
| Share of profit of associated companies$’000 | (264) | – | (264) | PDF p. 163 |
| Loss on disposal of associated companies$’000 | – | 93 | 93 | PDF p. 163 |
| Assets | ||||
| Segment assets$’000 | 42,715 | 3,834 | 46,549 | PDF p. 163 |
| Segment assets includes | ||||
| Additions to plant and equipment$’000 | 2,100 | – | 2,100 | PDF p. 163 |
| Additions to right-of-use assets$’000 | 16,075 | – | 16,075 | PDF p. 163 |
| Loan to an associated company$’000 | – | 248 | 248 | PDF p. 163 |
| Liabilities | ||||
| Segment liabilities$’000 | 33,380 | 612 | 33,992 | PDF p. 163 |
Group operates solely in Singapore; two reportable segments, restaurant sales primary. Other segments include investment holding and ancillary business. Units $’000. Rows with no value shown as –.
| Item / unit | 2025Singapore Restaurant sales segment | 2025Other segments | 2025Total | Source |
|---|---|---|---|---|
| Revenue | ||||
| Total segment revenue$’000 | 83,432 | 2,054 | 85,486 | PDF p. 164 |
| Inter-segment revenue$’000 | – | (1,899) | (1,899) | PDF p. 164 |
| Revenue to external parties$’000 | 83,432 | 155 | 83,587 | PDF p. 164 |
| Expenses | ||||
| Purchases of inventories (Note 7)$’000 | 12,936 | – | 12,936 | PDF p. 164 |
| Employee compensation (Note 7)$’000 | 28,339 | 365 | 28,704 | PDF p. 164 |
| Utilities (Note 7)$’000 | 4,798 | 10 | 4,808 | PDF p. 164 |
| Results | ||||
| Segment results$’000 | 27,441 | (1,260) | 26,181 | PDF p. 164 |
| Amortisation of intangible assets$’000 | – | 80 | 80 | PDF p. 164 |
| Depreciation of plant and equipment$’000 | 5,300 | 30 | 5,330 | PDF p. 164 |
| Depreciation of right-of-use assets$’000 | 25,495 | 218 | 25,713 | PDF p. 164 |
| Allowance for impairment of plant and equipment$’000 | 1,465 | – | 1,465 | PDF p. 164 |
| Allowance for impairment of right-of-use assets$’000 | 1,400 | – | 1,400 | PDF p. 164 |
| Allowance for impairment of intangible assets$’000 | – | 53 | 53 | PDF p. 164 |
| Allowance for impairment on loan to a joint venture$’000 | – | 680 | 680 | PDF p. 164 |
| Plant and equipment written off$’000 | 1,268 | – | 1,268 | PDF p. 164 |
| Share of profit of associated companies$’000 | (506) | – | (506) | PDF p. 164 |
| Assets | ||||
| Segment assets$’000 | 51,525 | 12,520 | 64,045 | PDF p. 164 |
| Segment assets includes | ||||
| Additions to plant and equipment$’000 | 6,113 | 29 | 6,142 | PDF p. 164 |
| Additions to right-of-use assets$’000 | 16,031 | 424 | 16,455 | PDF p. 164 |
| Additions to intangible asset$’000 | – | 257 | 257 | PDF p. 164 |
| Loan to an associated company$’000 | – | 248 | 248 | PDF p. 164 |
| Loan to a joint venture$’000 | – | 224 | 224 | PDF p. 164 |
| Liabilities | ||||
| Segment liabilities$’000 | 43,304 | 1,490 | 44,794 | PDF p. 164 |
Comparative year 2025 as printed on the same note. Units $’000.
| Item / unit | 2026The Group | 2025The Group | Source |
|---|---|---|---|
| Segment profits | |||
| Segment results for reportable segments$’000 | 20,550 | 26,181 | PDF p. 165 |
| Amortisation of intangible assets$’000 | (65) | (80) | PDF p. 165 |
| Depreciation of plant and equipment$’000 | (5,280) | (5,330) | PDF p. 165 |
| Depreciation of right-of-use assets$’000 | (22,041) | (25,713) | PDF p. 165 |
| Allowance for impairment of plant and equipment$’000 | (284) | (1,465) | PDF p. 165 |
| Allowance for impairment of right-of-use assets$’000 | (105) | (1,400) | PDF p. 165 |
| Allowance for impairment of intangible assets$’000 | (215) | (53) | PDF p. 165 |
| Interest income$’000 | 25 | 72 | PDF p. 165 |
| Share of profit of associated companies$’000 | 264 | 506 | PDF p. 165 |
| Loss before income tax$’000 | (7,102) | (7,962) | PDF p. 165 |
A reconciliation of segment results to loss before tax.
| Item / unit | 2026The Group | 2025The Group | Source |
|---|---|---|---|
| Segment assets | |||
| Segment assets for reportable segments$’000 | 46,549 | 64,045 | PDF p. 165 |
| Segment assets – Unallocated | |||
| Short-term bank deposits$’000 | 2,028 | 2,302 | PDF p. 165 |
| Current income tax recoverable$’000 | 10 | 10 | PDF p. 165 |
| Deferred income tax assets$’000 | 4,667 | 8,124 | PDF p. 165 |
Unallocated: short-term bank deposits, current income tax recoverable and deferred income tax assets. Final total row has no printed label.
| Item / unit | 2026The Group | 2025The Group | Source |
|---|---|---|---|
| Segment liabilities | |||
| Segment liabilities for reportable segments$’000 | 33,992 | 44,794 | PDF p. 166 |
| Segment liabilities – Unallocated | |||
| Deferred income tax liabilities$’000 | 4,430 | 8,183 | PDF p. 166 |
Unallocated: deferred income tax liabilities. Final total row (38,422; 52,977) has no printed label.
Debt
| Item / unit | 2026Less than 1 year, at 31 March 2026 | 2026Between 1 and 2 years, at 31 March 2026 | 2026Between 2 and 5 years, at 31 March 2026 | Source |
|---|---|---|---|---|
| The Group At 31 March 2026 | ||||
| Bank borrowing$'000 | 500 | – | – | PDF p. 161 |
| Lease liabilities$'000 | 14,984 | 8,591 | 2,528 | PDF p. 161 |
Contractual undiscounted cash flows. Balances due within 12 months equal their carrying amounts as the impact of discounting is not significant.
At 31 March 2025 Group lease liabilities: 22,253 / 10,381 / 3,922 (no bank borrowing listed); Company 2026: 164 / 20 / 14; Company 2025: 225 / 183 / 34.
| Item / unit | 2025Less than 1 year, at 31 March 2025 | 2025Between 1 and 2 years, at 31 March 2025 | 2025Between 2 and 5 years, at 31 March 2025 | Source |
|---|---|---|---|---|
| The Group At 31 March 2025 | ||||
| Lease liabilities$'000 | 22,253 | 10,381 | 3,922 | PDF p. 161 |
Contractual undiscounted cash flows.
| Item / unit | 2026Less than 1 year, 31 March 2026 | 2026Between 1 and 2 years, 31 March 2026 | 2026Between 2 and 5 years, 31 March 2026 | Source |
|---|---|---|---|---|
| The Company At 31 March 2026 | ||||
| Lease liabilities$'000 | 164 | 20 | 14 | PDF p. 161 |
Contractual undiscounted cash flows. Company 2025: 225 / 183 / 34.
| Item / unit | 2026The Group | 2025The Group | Source |
|---|---|---|---|
| Amount repayable within one year or on demand | |||
| Unsecured$'000 | 500 | – | PDF p. 147 |
The bank borrowing is a short-term Money Market Loan (“MML”) which is unsecured and may be rolled over upon maturity, with tenures of 1 or 3 months. The effective interest rates of the bank borrowing range from 2.81% to 4.19% per annum.
The bank borrowing is supported by a corporate guarantee provided by the Company.
| Item / unit | 2026The Group | 2025The Group | Source |
|---|---|---|---|
| Contractual repricing dates | |||
| 6 months or less$'000 | 500 | – | PDF p. 147 |
Exposure of the borrowings of the Group to interest rate changes and the contractual repricing dates at the reporting date.
| Item / unit | 2026The Group | 2025The Group | 2026The Company | 2025The Company | Source |
|---|---|---|---|---|---|
| Lease liabilities | |||||
| Current$'000 | 14,133 | 21,132 | 160 | 211 | PDF p. 144 |
| Non-current$'000 | 10,784 | 13,882 | 32 | 211 | PDF p. 144 |
| Total lease liabilities (unlabelled total)$'000 | 24,917 | 35,014 | 192 | 422 | PDF p. 144 |
Total row has no printed label.
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company’s dividend policy is to distribute at least 10% of the Group’s audited consolidated net profits attributable to Shareholders as dividends (“Dividend Policy”). The form, frequency and amount of dividends declared each year will take into consideration the Group’s operating results, financial conditions such as cash position and retained earnings, other cash requirements including capital expenditure, restrictions on payment of dividends imposed on the Group by financing arrangements (if any) and other factors deemed relevant by the Directors. | Group | PDF p. 95 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Final dividend FY2026 | no final dividend be declared | FY2026 (year ended 31 March 2026), proposed | PDF p. 95 |
| Final exempt dividend paid in respect of the previous financial year of Nil cents (2025: 0.20 cents) per share | Nil cents | Group, dividend paid in 2026 in respect of FY2025 | PDF p. 153 |
| Final exempt dividend paid in respect of the previous financial year of Nil cents (2025: 0.20 cents) per share | 0.20 cents per share | Group, comparative 2025 dividend paid | PDF p. 153 |
Extracted from Japan Foods Holding Annual Report 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | CLA Global TS Public Accounting Corporation | Group | PDF p. 110 |
| Engagement director | Lim Ju May | Group | PDF p. 110 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 | Group and Company | PDF p. 107 |
Extracted from Japan Foods Holding 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 Japan Foods Holding Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
Statements and notes are in SGD thousands unless a row states otherwise. Financial highlights use SGD millions; EPS, NAV and dividend rates are in Singapore cents. Printed Net Cash and Nil tokens are retained.
The five-year series are FY2022–FY2026 as printed. Some rounded summary totals and return ratios differ from calculations using unrounded statements. FY2026 summary assets 53.2 million equal the rounded components 10.8+42.4, while 53,254 thousand round to 53.3. FY2024 summary equity 29.7 equals rounded capital 9.5+reserves 20.2, while the FY2025 opening equity 29,758 thousand rounds 29.8 (PDF pp.15 and113).
Reported ROA/ROE are reproduced using rounded summary net profit. Using unrounded profits gives different returns: FY2026 ROA -12.5% versus printed -12.6%, FY2026 ROE -45.0% versus -45.2%, and FY2025 ROE -36.6% versus -36.7%. Original ratios are retained (PDF p.15).
FY2026 value-added PPE write-off is 1,720 thousand; the cash-flow adjustment is 1,721 thousand. Both source statement items are retained (PDF pp.18 and114).
Bank balances include pledged deposits. For FY2026, 7,018 less 2,024 thousand gives cash equivalents 4,994; FY2025, 7,868 less 2,251 gives 5,617 (PDF p.132).
Note 31 dividends are cash paid relating to the previous financial year. Nil is printed for FY2026 and 0.20 Singapore cents for FY2025; these are not proposed FY2026 rates. Company profit is shown in Note 30 retained-profit movements, separately from Group results (PDF p.153).
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.