EFH Ltd 8YY

Original report: PDF p. 76 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 76 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 75 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 77 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 77 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 78 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 78 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 79 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 80 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 121 ↗

Original report: PDF p. 109 ↗

Original weighted-share labels print($000), despite a share denominator; retain wording and values, type as thousand shares for EPS arithmetic. Original continued loss3965 differs from main owners loss3962 by3 SGD thousands. Both give0.23 cents at printed precision; no silently substituted numerator.

Original report: PDF p. 127 ↗

Original lease current17 plus noncurrentnil. Current principal84 and interest2 appear separately; original total lease cashoutflow disclosure84 is not silently changed to86. Prior note principal177 differs from cashflow192 by15, equal to separate writeoff line but no undocumented cashflow reconciliation invented.

Original report: PDF p. 67 ↗

Original whole Singapore-dollar amounts, not thousands; EPS remains Singapore cents. Later comparative thousand amounts have explicit rounding and short-term lease classification differences; original numbers unchanged.

Original report: PDF p. 67 ↗

Original whole Singapore-dollar amounts, not thousands; EPS remains Singapore cents. Later comparative thousand amounts have explicit rounding and short-term lease classification differences; original numbers unchanged.

Original report: PDF p. 66 ↗

Original whole Singapore-dollar amounts, not thousands; EPS remains Singapore cents. Later comparative thousand amounts have explicit rounding and short-term lease classification differences; original numbers unchanged.

Original report: PDF p. 70 ↗

Original whole Singapore-dollar amounts, not thousands; EPS remains Singapore cents. Later comparative thousand amounts have explicit rounding and short-term lease classification differences; original numbers unchanged.

Original report: PDF p. 71 ↗

Original whole Singapore-dollar amounts, not thousands; EPS remains Singapore cents. Later comparative thousand amounts have explicit rounding and short-term lease classification differences; original numbers unchanged.

Original report: PDF p. 68 ↗

Original report: PDF p. 69 ↗

Original report: PDF p. 75 ↗

Original FY2022 financing total literally prints4.181, while components total4181; later comparative prints4182 and offsets operating/financing cashflows by1 thousand, preserving net1123 and closing5029. Literal original dot and both bases retained.

Original report: PDF p. 76 ↗

Original FY2022 financing total literally prints4.181, while components total4181; later comparative prints4182 and offsets operating/financing cashflows by1 thousand, preserving net1123 and closing5029. Literal original dot and both bases retained.

Original report: PDF p. 67 ↗

Original combined revenue1315 and loss2488; later comparative revenue277 and continued loss1514 plus discontinued loss974. Original and represented scopes are separate.

Original report: PDF p. 75 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 75 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 74 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 76 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 77 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 78 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 79 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 68 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 68 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 67 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 69 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 70 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 71 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 72 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 72 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.

Original report: PDF p. 72 ↗

Five full financial years ended 31 December 2021–2025, with separate Group and Company financial position/equity. Current primary figures are Singapore dollars thousands and EPS Singapore cents. Original FY 2021 whole-SGD statements are separately retained. No standalone Company income or cashflow statement is disclosed. Asterisks mean magnitude less than SGD 1 thousand, not exact zero.

Current FY 2025 PKF-CAP LLP opinion is a true and fair view, signed Sia Boon Tiong on 10 April 2026. Four Key Audit Matters concern going concern, goodwill/intangibles, revenue recognition and Company subsidiary-receivable recoverability. The going-concern KAM refers to recurring losses, cash outflow, January 2026–June 2027 forecast and committed 1.9 million shareholder facility; it is not a modified current opinion.

Historical FY 2021 and FY 2022 original auditor reports disclaim an opinion because of going-concern and asset-recoverability evidence limitations. FY 2023 Baker Tilly TFW LLP also disclaims an opinion, including possible effects of prior impairment/ECL comparability; signed Foong Chooi Chin 1 April 2024. FY 2021 EY report is signed Terry Wee Hiang Bing 11 April 2022. FY 2024/2025 unmodified opinions do not retroactively remove these historical disclaimers. FY 2021 audit narrative prints revenue 2,134,000 while original income statement prints 2,314,236; both source readings are preserved, primary revenue is transcribed from the statement.

Original FY 2025 Group equity loss total(4,053) and comprehensive total(4,054) SGD thousands include an additional(88) in the foreign-currency reserve column on the Loss for the year row. The income statement instead prints total loss(3,965) and comprehensive loss(3,966). Original equity rollforward closes 1,512 and the cashflow separately adjusts gain on deregistration 88. The annual notes do not supply an explicit bridge for the 88 cross-statement difference; original values and this source gap are retained without inventing a reconciliation.

FY 2021 original whole-SGD operating cash(4,622,249), financing cash(1,164,885), net cash(6,648,014) and closing 3,959,600 differ in precision/classification from later thousand comparative operating(4,641), financing(1,146), net(6,647), closing 3,960. Original short-term lease adjustment 19,020 is absent from the later cashflow, and original lease principal 295,579 less 19,020 equals 276,559, rounding 277 thousand. Later thousand presentation also has explicit up-to-one-thousand rounding/balancing differences; original exact amounts remain in separate tables. No unsupported substantive restatement is inferred.

FY 2022 original cashflow literally prints financing total 4.181 under SGD-thousand heading although component arithmetic totals 4,181. Later comparative reports 4,182, operating cash(3,064) versus original(3,063), other-payable movement 286 versus 287, and lease principal 272 versus 273; the one-thousand operating/financing offset preserves net increase 1,123 and closing 5,029. Original dot and both sources are retained. FY 2022 income later separates ECL 81 from original other expenses 6,861 to 6,780, with loss unchanged. Net equity share proceeds 5,475 are later shown gross 5,698 less costs 223.

FY 2023 original combined revenue 1,315 and net loss 2,488 are separately retained. FY 2024 represents BML laboratory services as discontinued: continuing revenue 277 plus discontinued 1,038 equals 1,315; continuing loss 1,514 plus discontinued 974 equals 2,488. Source states prior financial position is not represented. Repeated OCI, ownership attribution and subtotal rows are retained as their original presentation, not counted again as extra profit.

Note 10 prints continued EPS loss numerator 3,965 SGD thousands despite the income statement owners loss 3,962, a source difference 3. Weighted-share rows print a currency label($000); numbers 1,712,100/981,259 are retained and explicitly typed thousand ordinary shares for the EPS computation. The note numerators and denominators produce 0.23/0.33 Singapore-cent continued loss, and prior discontinued 242 produces 0.02 cent. Neither the source label nor numerator is silently replaced. Register whole shares 1,733,441,815 have a separate date/denominator scope.

Current cashflow: operating(360), investing nil and financing 623 equal net increase 263; opening 295 plus 263 less FX 1 equals closing 557 SGD thousands. Shareholder lending 1,470 and repayment 150 are financing, not revenue. Current shareholder liability 2,136 noncurrent plus 260 current is distinct from Company 2,136 and from disclosed noncurrent fair value 1,764. Bank borrowing 613 was repaid; lease liabilities remain 17. Future office lease commitments 479 start January 2026 and are not year-end lease liabilities.

Original lease note principal 84 and interest 2 reduce opening 61 plus additions 40 to closing 17. The note separately labels total lease cash outflows 84, not 86; prior note principal 177 differs from cashflow principal 192 by 15, equal numerically to the note early-termination writeoff 15 but no undocumented cash classification bridge is assumed. Printed current/prior values and source inconsistencies are retained. Performance-share expense/reserve 2,706 for services in 2025 relates to awards to be granted 2026, not cash financing or already-issued year-end shares.

Annual-report leadership comprises five directors, including Executive Chairman and Interim CEO Zhu Hua from 30 June 2024, and President Chen Lu. Lau Wei Kian is Financial Controller, not relabelled CFO; Nor Hafiza Alwi is Company Secretary. External CEO/CFO titles in Joseph Liew and Ian Brown biographies are not issuer offices. Company renamed from Biolidics per 24 June 2025 legal notice; trading counter changed 27 June 2025. Frozen SGX IBM code 1EI2 is not current ISIN prefix; official announcement and corporate information independently confirm SGXE89830751.

Register 20 March 2026:1,733,441,815 ordinary shares, no treasury or subsidiary holdings,1,947 holders and top 20 total 1,552,538,921 shares 89.56%; public float 62.79%. Zhu Hua narrative states deemed 505,500,000 through OCBC. Original table prints 29.16% in direct-percentage column while direct share number is dash and deemed-percentage dash. Do not invent a separate direct block or silently move source cells. Register capital 63,803,342 differs from statement/Note 27 capital 74,653 thousand by 10,849,658 SGD, despite the same issued-share count; both amounts/dates retained, no bridge disclosed.

Note 15 has six current subsidiary rows plus two former rows, including dormant entities and exact intermediate holding routes. Biomedics Laboratory entered voluntary liquidation 4 July 2024 and Shanghai deregistered 8 October 2024 have no current holding. MCN Technology Singapore diluted 100% to 51% on 9 July 2025; its HK subsidiary prints 100% under an effective Company heading despite that intermediate parent. Both original heading and route are retained without falsely claiming 100% ultimate ownership. E-Sports HK incorporated 25 August 2025 and MCN HK 31 December 2025. No separate associate/JV schedule is disclosed.

Board recommends no FY 2025 dividend due to losses and financial position. Ten related originals are separate from five annual reports:5-page SGX reply quotes an annual report and is not that report; original generic classification is retained. The 2025 AGM minutes first heading says 29 April 2024 despite notice/proxy dates in April 2025; original mismatch is recorded. The April 2022 SGX reply itself prints as at 31 December 2022; it does not create a new reporting period. June 2026 acquisition update extends proposed transactions to 30 September 2026 subject to conditions; it does not prove completion or year-end consolidation.