Shen Yao A78

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Financials

SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022

Open annual report

Auditor’s opinion: Disclaimer of Opinion. Read auditor’s report (PDF p. 45)

Explore the statements

45 tables

Group consolidated profit or loss / FY2022 original source

16 metrics

Units appear below each metric. Scroll to compare years

Group consolidated profit or loss / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / 12-month period 2021-07-01 to 2022-06-302021Group / 12-month period 2020-07-01 to 2021-06-30 Source
income
RevenueSingapore dollars thousands 83,47788,721 PDF p. 49
Cost of salesSingapore dollars thousands (77,011)(78,644) PDF p. 49
Gross profitSingapore dollars thousands 6,46610,077 PDF p. 49
Other incomeSingapore dollars thousands 3871,769 PDF p. 49
Expenses:
Administrative expensesSingapore dollars thousands (5,681)(18,071) PDF p. 49
Other gains/(expenses), netSingapore dollars thousands 4,732(12,400) PDF p. 49
Finance costsSingapore dollars thousands (1,109)(558) PDF p. 49
Total expensesSingapore dollars thousands (2,058)(31,029) PDF p. 49
Profit/(loss) before income taxSingapore dollars thousands 4,795(19,183) PDF p. 49
Income tax creditSingapore dollars thousands 1,617– PDF p. 49
Profit/(loss) for the financial yearSingapore dollars thousands 6,412(19,183) PDF p. 49
Profit/(loss) for the financial year attributable to:
Equity holders of the CompanySingapore dollars thousands 7,507(20,149) PDF p. 49
Non-controlling interestsSingapore dollars thousands (1,095)966 PDF p. 49
SubtotalSingapore dollars thousands 6,412(19,183) PDF p. 49
Earnings/(loss) per share attributable to equity
holders of the Company (cents) BasicSingapore cents per share 0.022(0.062) PDF p. 49
DilutedSingapore cents per share 0.021(0.062) PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2021 other income1,769 equals the prior original’s other income664 plus investment-trading income1,105. Printed source rows are retained independently.

Group consolidated other comprehensive income / FY2022 original source

8 metrics

Units appear below each metric. Scroll to compare years

Group consolidated other comprehensive income / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / 12-month period 2021-07-01 to 2022-06-302021Group / 12-month period 2020-07-01 to 2021-06-30 Source
income
Profit/(loss) for the financial yearSingapore dollars thousands 6,412(19,183) PDF p. 50
Items that are or may be reclassified subsequently to profit or loss:
Currency translation differences arising on consolidationSingapore dollars thousands (4,852)4,784 PDF p. 50
Reclassification of currency translation differences on de-registration of subsidiary to profit or lossSingapore dollars thousands –(417) PDF p. 50
Items that will not be reclassified subsequently to profit or loss:
Currency translation differences arising on consolidationSingapore dollars thousands 759(744) PDF p. 50
Total comprehensive income/(loss) for the financial yearSingapore dollars thousands 2,319(15,560) PDF p. 50
attributable to:
Equity holders of the CompanySingapore dollars thousands 2,655(15,782) PDF p. 50
Non-controlling interestsSingapore dollars thousands (336)222 PDF p. 50
SubtotalSingapore dollars thousands 2,319(15,560) PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group and Company financial position / FY2022 original source

38 metrics

Units appear below each metric. Scroll to compare years

Group and Company financial position / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / as at 2022-06-302021Group / as at 2021-06-302022Company / as at 2022-06-302021Company / as at 2021-06-30 Source
Non-current assets
Property, plant and equipmentSingapore dollars thousands 29,86529,6051016 PDF p. 51
Exploration and evaluation expenditureSingapore dollars thousands 14,89711,790–– PDF p. 51
Mining propertiesSingapore dollars thousands 15,92715,852–– PDF p. 51
Security depositsSingapore dollars thousands 4,3684,638–– PDF p. 51
Investment in subsidiariesSingapore dollars thousands ––67,79167,791 PDF p. 51
Financial assets at fair value through profit or lossSingapore dollars thousands –––– PDF p. 51
SubtotalSingapore dollars thousands 65,05761,88567,80167,807 PDF p. 51
Current assets
Due from subsidiariesSingapore dollars thousands ––5,6763,714 PDF p. 51
Other receivablesSingapore dollars thousands 2,6922,5864130 PDF p. 51
InventoriesSingapore dollars thousands 5,1144,991–– PDF p. 51
Cash and cash equivalentsSingapore dollars thousands 8016,3111515 PDF p. 51
Financial assets at fair value through profit or lossSingapore dollars thousands –8,982–– PDF p. 51
SubtotalSingapore dollars thousands 8,60722,8705,7323,759 PDF p. 51
Total assetsSingapore dollars thousands 73,66484,75573,53371,566 PDF p. 51
Non-current liabilities
Lease liabilitiesSingapore dollars thousands 2,5205,555–– PDF p. 51
Convertible bondsSingapore dollars thousands –13,254–13,254 PDF p. 51
Deferred considerationSingapore dollars thousands 2,6122,762–– PDF p. 51
Rehabilitation and preservation provisionSingapore dollars thousands 8,4338,861–– PDF p. 51
Other non-current liabilitiesSingapore dollars thousands 233310–– PDF p. 51
SubtotalSingapore dollars thousands 13,79830,742–13,254 PDF p. 51
Current liabilities
Due to subsidiariesSingapore dollars thousands ––45,00650,614 PDF p. 51
Trade and other payablesSingapore dollars thousands 17,26821,233996794 PDF p. 51
Lease liabilitiesSingapore dollars thousands 4,4793,938–– PDF p. 51
BorrowingsSingapore dollars thousands 5,0234,457–– PDF p. 51
ProvisionSingapore dollars thousands 22––– PDF p. 51
Convertible bondsSingapore dollars thousands 1,000–1,000– PDF p. 51
Income tax liabilitiesSingapore dollars thousands 44674–– PDF p. 51
SubtotalSingapore dollars thousands 27,83630,30247,00251,408 PDF p. 51
Total liabilitiesSingapore dollars thousands 41,63461,04447,00264,662 PDF p. 51
Net assetsSingapore dollars thousands 32,03023,71126,5316,904 PDF p. 51
Equity attributable to owners of the Company
Share capitalSingapore dollars thousands 311,378305,378311,378305,378 PDF p. 52
Other reservesSingapore dollars thousands 62,94962,94961,97961,979 PDF p. 52
Foreign currency translation reservesSingapore dollars thousands (8,840)(3,988)–– PDF p. 52
Share based compensation reserveSingapore dollars thousands 12,66112,66112,66112,661 PDF p. 52
Accumulated lossesSingapore dollars thousands (332,341)(339,848)(359,487)(373,114) PDF p. 52
Equity attributable to equity holders of the CompanySingapore dollars thousands 45,80737,15226,5316,904 PDF p. 52
Non-controlling interestsSingapore dollars thousands (13,777)(13,441)–– PDF p. 52
Total equitySingapore dollars thousands 32,03023,71126,5316,904 PDF p. 52
Definitions & sources

Original report: PDF p. 51 ↗ PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original financial-asset markers: ^ Amount less than $1,000; * Amount written down.

Group and Company columns retain their original order and dates.

Adjacent original-source comparison: FY2021 comparative other receivables combine the prior source’s other receivables and other current assets (Group1,962+624=2,586; Company2+28=30). Company share capital305,378 equals the earlier source’s3,271capital plus302,107premium. These are numeric presentation bridges; originals remain separately displayed.

Group consolidated cash flows / FY2022 original source

46 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flows / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / 12-month period 2021-07-01 to 2022-06-302021Group / 12-month period 2020-07-01 to 2021-06-30 Source
Cash flows from operating activities
Profit/(loss) before income taxSingapore dollars thousands 4,795(19,183) PDF p. 54
Adjustments for:
Amortisation of - Discount on provision for rehabilitation and preservationSingapore dollars thousands 5454 PDF p. 54
- Mining propertiesSingapore dollars thousands 7,4117,783 PDF p. 54
Depreciation of property, plant and equipmentSingapore dollars thousands 6,8857,233 PDF p. 54
Exploration and evaluation expenditure written offSingapore dollars thousands 2031,314 PDF p. 54
Fair value loss on financial assets at fair value through profit or loss (“FVTPL”)Singapore dollars thousands –976 PDF p. 54
Fair value (gain)/loss on financial liabilities at FVTPLSingapore dollars thousands (3,254)6,254 PDF p. 54
Gain on de-registration of a subsidiarySingapore dollars thousands –(417) PDF p. 54
Investment trading incomeSingapore dollars thousands (391)(1,105) PDF p. 54
Loss/(gain) on disposal of property, plant and equipmentSingapore dollars thousands 248(60) PDF p. 54
Loss on lease modificationSingapore dollars thousands 3– PDF p. 54
Plant and equipment written offSingapore dollars thousands –3 PDF p. 54
Employee share-based compensationSingapore dollars thousands –12,661 PDF p. 54
Interest incomeSingapore dollars thousands (13)(32) PDF p. 54
Interest expenseSingapore dollars thousands 1,055504 PDF p. 54
Operating cash flows before working capital changesSingapore dollars thousands 16,99615,985 PDF p. 54
Changes in operating assets and liabilities:
InventoriesSingapore dollars thousands (123)708 PDF p. 54
ReceivablesSingapore dollars thousands 1,529(163) PDF p. 54
PayablesSingapore dollars thousands (2,785)7,570 PDF p. 54
Currency translation adjustmentsSingapore dollars thousands (2,386)2,915 PDF p. 54
Cash generated from operationsSingapore dollars thousands 13,23127,015 PDF p. 54
Interest receivedSingapore dollars thousands 1332 PDF p. 54
Tax paidSingapore dollars thousands (610)(777) PDF p. 54
Net cash generated from operating activitiesSingapore dollars thousands 12,63426,270 PDF p. 54
Cash flows from investing activities
Additions to mining propertiesSingapore dollars thousands (8,371)(13,885) PDF p. 55
Exploration and evaluation expenditureSingapore dollars thousands (4,012)(8,116) PDF p. 55
Investments in financial assets at fair value through profit or lossSingapore dollars thousands –(8,768) PDF p. 55
Proceeds from sale of financial assets at FVTPLSingapore dollars thousands 9,373– PDF p. 55
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands 306328 PDF p. 55
Purchases of property, plant and equipmentSingapore dollars thousands (6,944)(5,549) PDF p. 55
Net cash used in investing activitiesSingapore dollars thousands (9,648)(35,990) PDF p. 55
Cash flows from financing activities
Proceeds from borrowingsSingapore dollars thousands 5,0234,457 PDF p. 55
Repayment of borrowingsSingapore dollars thousands (4,457)– PDF p. 55
Proceeds from issue of Option SharesSingapore dollars thousands –500 PDF p. 55
Repayment to convertible bondsSingapore dollars thousands (4,000)– PDF p. 55
Proceeds from issue of convertible bondsSingapore dollars thousands 1,0007,000 PDF p. 55
Repayment of lease liabilitiesSingapore dollars thousands (4,829)(3,847) PDF p. 55
Interest paidSingapore dollars thousands (1,120)(400) PDF p. 55
Net cash (used in)/generated from financing activitiesSingapore dollars thousands (8,383)7,710 PDF p. 55
Net decrease in cash and cash equivalentsSingapore dollars thousands (5,397)(2,010) PDF p. 55
Cash and cash equivalents at the beginning of the financial yearSingapore dollars thousands 6,2117,863 PDF p. 55
Effect of foreign exchange rate changes, netSingapore dollars thousands (113)358 PDF p. 55
Cash and cash equivalents at the end of the financial yearSingapore dollars thousands 7016,211 PDF p. 55
comprise the following:
Cash and cash equivalents on the consolidated statement of financial position (Note 19)Singapore dollars thousands 8016,311 PDF p. 55
Less fixed deposit pledgedSingapore dollars thousands (100)(100) PDF p. 55
Cash and cash equivalents per consolidated statement of cash flowsSingapore dollars thousands 7016,211 PDF p. 55
Definitions & sources

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2021 comparative receivables are printed(163) versus earlier separate(80)+(85)=(165); cash generated27,015 versus27,013. Operating cash26,270 versus25,868 and financing cash7,710 versus8,112 differ by 402 each; net movement(2,010) and closing cash6,211 agree. Interest paid400 appears in financing here and operating in the earlier source; earlier financing also prints security deposits2. These observed bridges are not an inferred official restatement explanation. Both originals are retained.

Group equity / 2021 component columns / FY2022 original source

11 metrics

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Group equity / 2021 component columns / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / Share capital / 12-month period 2020-07-01 to 2021-06-302021Group / Share premium / 12-month period 2020-07-01 to 2021-06-302021Group / Other reserve / 12-month period 2020-07-01 to 2021-06-302021Group / Foreign currency translation reserves / 12-month period 2020-07-01 to 2021-06-302021Group / Share based compensation reserve / 12-month period 2020-07-01 to 2021-06-302021Group / Accumulated losses / 12-month period 2020-07-01 to 2021-06-302021Group / Subtotal attributable to owners / 12-month period 2020-07-01 to 2021-06-302021Group / Non-controlling interests / 12-month period 2020-07-01 to 2021-06-302021Group / Total equity / 12-month period 2020-07-01 to 2021-06-30 Source
equity
Balance at 1 July 2020Singapore dollars thousands 3,171300,70761,979(8,355)–(319,699)37,803(12,748)25,055 PDF p. 53
Issue of Debt Conversion Shares (Note 28)Singapore dollars thousands 50950––––1,000–1,000 PDF p. 53
Issue of Option Shares (Note 28)Singapore dollars thousands 50450––––500–500 PDF p. 53
Issue of Employee Share Options (Note 28)Singapore dollars thousands ––––12,661–12,661–12,661 PDF p. 53
Changes in ownership interest in subsidiary that does not results in loss of controlSingapore dollars thousands ––970–––970(915)55 PDF p. 53
(Loss)/profit for the financial yearSingapore dollars thousands –––––(20,149)(20,149)966(19,183) PDF p. 53
Other comprehensive income/(loss) for the financial year, net of taxSingapore dollars thousands –––4,784––4,784(744)4,040 PDF p. 53
Reclassification of currency translation differences on de-registration of a subsidiary to profit or lossSingapore dollars thousands –––(417)––(417)–(417) PDF p. 53
Total comprehensive income/(loss) for the financial yearSingapore dollars thousands –––4,367–(20,149)(15,782)222(15,560) PDF p. 53
Effect of re-domiciliationSingapore dollars thousands 302,107(302,107)––––––– PDF p. 53
At 30 June 2021Singapore dollars thousands 305,378–62,949(3,988)12,661(339,848)37,152(13,441)23,711 PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group equity / 2022 component columns / FY2022 original source

6 metrics

Units appear below each metric. Scroll to compare years

Group equity / 2022 component columns / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / Share capital / 12-month period 2021-07-01 to 2022-06-302022Group / Share premium / 12-month period 2021-07-01 to 2022-06-302022Group / Other reserve / 12-month period 2021-07-01 to 2022-06-302022Group / Foreign currency translation reserves / 12-month period 2021-07-01 to 2022-06-302022Group / Share based compensation reserve / 12-month period 2021-07-01 to 2022-06-302022Group / Accumulated losses / 12-month period 2021-07-01 to 2022-06-302022Group / Subtotal attributable to owners / 12-month period 2021-07-01 to 2022-06-302022Group / Non-controlling interests / 12-month period 2021-07-01 to 2022-06-302022Group / Total equity / 12-month period 2021-07-01 to 2022-06-30 Source
equity
At 30 June 2021Singapore dollars thousands 305,378–62,949(3,988)12,661(339,848)37,152(13,441)23,711 PDF p. 53
Profit/(loss) for the financial yearSingapore dollars thousands –––––7,5077,507(1,095)6,412 PDF p. 53
Other comprehensive (loss)/income for the financial year, net of taxSingapore dollars thousands –––(4,852)––(4,852)759(4,093) PDF p. 53
Total comprehensive (loss)/income for the financial yearSingapore dollars thousands –––(4,852)–7,5072,655(336)2,319 PDF p. 53
Issue of shares (Note 28)Singapore dollars thousands 6,000–––––6,000–6,000 PDF p. 53
At 30 June 2022Singapore dollars thousands 311,378–62,949(8,840)12,661(332,341)45,807(13,777)32,030 PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group financing reconciliation / 2021 component columns / FY2022 original source

9 metrics

Units appear below each metric. Scroll to compare years

Group financing reconciliation / 2021 component columns / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / Convertible bonds / Principal / 12-month period 2020-07-01 to 2021-06-302021Group / Convertible bonds / Interest (accrued operating expenses) / 12-month period 2020-07-01 to 2021-06-302021Group / Lease liabilities / 12-month period 2020-07-01 to 2021-06-302021Group / Borrowings / 12-month period 2020-07-01 to 2021-06-302021Group / Total / 12-month period 2020-07-01 to 2021-06-30 Source
finance
Balance at 1 July 2020Singapore dollars thousands ––4,7549965,750 PDF p. 56
Changes from financing cash flows - ProceedsSingapore dollars thousands 7,000––4,45711,457 PDF p. 56
- RepaymentsSingapore dollars thousands ––(3,847)–(3,847) PDF p. 56
- Interest paidSingapore dollars thousands ––(297)(103)(400) PDF p. 56
Non-cash changes - Fair value adjustmentSingapore dollars thousands 6,254–––6,254 PDF p. 56
- Debt conversionSingapore dollars thousands –––(1,000)(1,000) PDF p. 56
- New leasesSingapore dollars thousands ––8,586–8,586 PDF p. 56
- Interest expensesSingapore dollars thousands –100297107504 PDF p. 56
Balance at 30 June 2021Singapore dollars thousands 13,2541009,4934,45727,304 PDF p. 56
Definitions & sources

Original report: PDF p. 56 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group financing reconciliation / 2022 component columns / FY2022 original source

10 metrics

Units appear below each metric. Scroll to compare years

Group financing reconciliation / 2022 component columns / FY2022 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / Convertible bonds / Principal / 12-month period 2021-07-01 to 2022-06-302022Group / Convertible bonds / Interest (accrued operating expenses) / 12-month period 2021-07-01 to 2022-06-302022Group / Lease liabilities / 12-month period 2021-07-01 to 2022-06-302022Group / Borrowings / 12-month period 2021-07-01 to 2022-06-302022Group / Total / 12-month period 2021-07-01 to 2022-06-30 Source
finance
Balance at 30 June 2021Singapore dollars thousands 13,2541009,4934,45727,304 PDF p. 56
Changes from financing cash flows - ProceedsSingapore dollars thousands 1,000––5,0236,023 PDF p. 56
- RepaymentsSingapore dollars thousands (4,000)–(4,829)(4,457)(13,286) PDF p. 56
- Interest paidSingapore dollars thousands –(295)(775)(50)(1,120) PDF p. 56
Non-cash changes - ConversionSingapore dollars thousands (6,000)–––(6,000) PDF p. 56
- Fair value adjustmentSingapore dollars thousands (3,254)–––(3,254) PDF p. 56
- New leasesSingapore dollars thousands ––2,332–2,332 PDF p. 56
- Interest expensesSingapore dollars thousands –230775501,055 PDF p. 56
- Loss on lease modificationSingapore dollars thousands ––3–3 PDF p. 56
Balance at 30 June 2022Singapore dollars thousands 1,000356,9995,02313,057 PDF p. 56
Definitions & sources

Original report: PDF p. 56 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2022 annual source: Baker Tilly TFW LLP, auditor report dated 13 October 2022; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group consolidated profit or loss / FY2021 original source

17 metrics

Units appear below each metric. Scroll to compare years

Group consolidated profit or loss / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / 12-month period 2020-07-01 to 2021-06-302020Group / 15-month period 2019-04-01 to 2020-06-30 Source
income
RevenueSingapore dollars thousands 88,72193,017 PDF p. 47
Cost of salesSingapore dollars thousands (78,644)(81,515) PDF p. 47
Gross profitSingapore dollars thousands 10,07711,502 PDF p. 47
Investment trading incomeSingapore dollars thousands 1,105– PDF p. 47
Other incomeSingapore dollars thousands 664512 PDF p. 47
SubtotalSingapore dollars thousands 11,84612,014 PDF p. 47
Expenses:
Administrative expensesSingapore dollars thousands (18,071)(4,650) PDF p. 47
Other expenses, netSingapore dollars thousands (12,400)(3,863) PDF p. 47
Finance costsSingapore dollars thousands (558)(1,730) PDF p. 47
Total expensesSingapore dollars thousands (31,029)(10,243) PDF p. 47
(Loss)/profit before taxSingapore dollars thousands (19,183)1,771 PDF p. 47
Income tax expenseSingapore dollars thousands –(912) PDF p. 47
(Loss)/profit for the financial year/periodSingapore dollars thousands (19,183)859 PDF p. 47
Attributable to:
Owners of the Company, net of taxSingapore dollars thousands (20,149)1,274 PDF p. 47
Non-controlling interests, net of taxSingapore dollars thousands 966(415) PDF p. 47
(Loss)/profit for the year/period attributable to owners of the CompanySingapore dollars thousands (19,183)859 PDF p. 47
of the Company (cents per share)
Basic and dilutedSingapore cents per share (0.062)0.006 PDF p. 47
Definitions & sources

Original report: PDF p. 47 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Adjacent original-source comparison: The FY2020 comparative is restated: net profit 859 versus original 105, owners’ profit 1,274 versus 520, income-tax expense 912 versus 1,666, EPS0.006 versus0.002 cents. Note41 identifies the tax computation and lease adjustments. Original FY2020 statements remain separately displayed. The source labels its final attribution subtotal as attributable to owners, but prints total Group amounts (19,183)/859 there; the preceding owners row is (20,149)/1,274 and NCI966/(415). Both printed caption and amounts are retained; that subtotal must not replace the owners row.

Group consolidated other comprehensive income / FY2021 original source

9 metrics

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Group consolidated other comprehensive income / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / 12-month period 2020-07-01 to 2021-06-302020Group / 15-month period 2019-04-01 to 2020-06-30 Source
income
(Loss)/profit for the financial year/periodSingapore dollars thousands (19,183)859 PDF p. 48
Item that may be reclassified subsequently to profit or loss
Currency translation differencesSingapore dollars thousands 4,784(217) PDF p. 48
Reclassification of currency translation differences on de-registration of subsidiary to profit or lossSingapore dollars thousands (417)– PDF p. 48
Item that will not be reclassified to profit or loss
Currency translation differencesSingapore dollars thousands (744)58 PDF p. 48
Other comprehensive income for the financial year/period, net of taxSingapore dollars thousands 3,623(159) PDF p. 48
Total comprehensive income for the financial year/periodSingapore dollars thousands (15,560)700 PDF p. 48
Attributable to:
Owners of the CompanySingapore dollars thousands (15,782)1,057 PDF p. 48
Non-controlling interestsSingapore dollars thousands 222(357) PDF p. 48
Total comprehensive income for the year/period attributable to owners of the CompanySingapore dollars thousands (15,560)700 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Adjacent original-source comparison: Restated FY2020 profit and owners’ comprehensive income are higher by 754; total comprehensive income700 versus original loss54. Original FY2020 figures remain separately displayed. The source final attribution subtotal mentions owners but prints Group total(15,560)/700; preceding owners amounts are(15,782)/1,057 and NCI222/(357). Retain the printed caption and numbers without treating this subtotal as the separate owners row.

Group and Company financial position / FY2021 original source

40 metrics

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Group and Company financial position / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / as at 2021-06-302020Group / as at 2020-06-302021Company / as at 2021-06-302020Company / as at 2020-06-30 Source
Non-current assets
Property, plant and equipmentSingapore dollars thousands 29,60521,865165 PDF p. 49
Exploration and evaluation expenditureSingapore dollars thousands 11,7908,238–– PDF p. 49
Mining propertiesSingapore dollars thousands 15,8523,706–– PDF p. 49
Security depositsSingapore dollars thousands 4,6384,386–– PDF p. 49
Investment in subsidiariesSingapore dollars thousands ––67,79167,790 PDF p. 49
Financial assets at fair value through profit or lossSingapore dollars thousands –––– PDF p. 49
SubtotalSingapore dollars thousands 61,88538,19567,80767,795 PDF p. 49
Current assets
Due from subsidiariesSingapore dollars thousands ––3,714– PDF p. 49
Other receivablesSingapore dollars thousands 1,9621,91021 PDF p. 49
Other current assetsSingapore dollars thousands 6245392841 PDF p. 49
InventoriesSingapore dollars thousands 4,9915,700–– PDF p. 49
Cash and cash equivalentsSingapore dollars thousands 6,3117,963157 PDF p. 49
Financial assets at fair value through profit or lossSingapore dollars thousands 8,982––– PDF p. 49
SubtotalSingapore dollars thousands 22,87016,1123,75949 PDF p. 49
Total assetsSingapore dollars thousands 84,75554,30771,56667,844 PDF p. 49
Current liabilities
Trade and other payablesSingapore dollars thousands 21,23311,048794458 PDF p. 49
Due to subsidiariesSingapore dollars thousands ––50,61445,704 PDF p. 49
Lease liabilitiesSingapore dollars thousands 3,9381,509–– PDF p. 49
BorrowingsSingapore dollars thousands 4,457996–996 PDF p. 49
Income tax payableSingapore dollars thousands 6741,395–– PDF p. 49
SubtotalSingapore dollars thousands 30,30214,94851,40847,158 PDF p. 49
Net current (liabilities)/assetsSingapore dollars thousands (7,432)1,164(47,649)(47,109) PDF p. 49
Non-current liabilities
Lease liabilitiesSingapore dollars thousands 5,5553,245–– PDF p. 49
Convertible bondsSingapore dollars thousands 13,254–13,254– PDF p. 49
Deferred considerationSingapore dollars thousands 2,7622,611–– PDF p. 49
Rehabilitation and preservation provisionSingapore dollars thousands 8,8618,448–– PDF p. 49
Other non-current liabilitiesSingapore dollars thousands 310––– PDF p. 49
SubtotalSingapore dollars thousands 30,74214,30413,254– PDF p. 49
Total liabilitiesSingapore dollars thousands 61,04429,25264,66247,158 PDF p. 49
Net assetsSingapore dollars thousands 23,71125,0556,90420,686 PDF p. 49
Equity attributable to owners of the Company
Share capitalSingapore dollars thousands 305,3783,1713,2713,171 PDF p. 50
Share premiumSingapore dollars thousands –300,707302,107300,707 PDF p. 50
Other reservesSingapore dollars thousands 62,94961,97961,97961,979 PDF p. 50
Foreign currency translation reservesSingapore dollars thousands (3,988)(8,355)–– PDF p. 50
Share based compensation reserveSingapore dollars thousands 12,661–12,661– PDF p. 50
Accumulated lossesSingapore dollars thousands (339,848)(319,699)(373,114)(345,171) PDF p. 50
SubtotalSingapore dollars thousands 37,15237,8036,90420,686 PDF p. 50
Non-controlling interestsSingapore dollars thousands (13,441)(12,748)–– PDF p. 50
Total equitySingapore dollars thousands 23,71125,0556,90420,686 PDF p. 50
Total equity and liabilitiesSingapore dollars thousands 84,75554,30771,56667,844 PDF p. 50
Definitions & sources

Original report: PDF p. 49 ↗ PDF p. 50 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original financial-asset markers: ^ Amount less than $1,000; * Amount written down.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Group and Company columns retain their original order and dates.

Adjacent original-source comparison: Restated FY2020 PPE/leases increase1,084; tax payable decreases754; net assets/equity increase754. The later source also splits reserves and combines other receivables with financial-asset presentation; both original layouts are retained.

Group consolidated cash flows / FY2021 original source

52 metrics

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Group consolidated cash flows / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / 12-month period 2020-07-01 to 2021-06-302020Group / 15-month period 2019-04-01 to 2020-06-30 Source
Operating activities
(Loss)/profit before taxSingapore dollars thousands (19,183)1,771 PDF p. 53
Adjustments for:
Amortisation of - discount on provision for rehabilitation and preservationSingapore dollars thousands 5463 PDF p. 53
- mining propertiesSingapore dollars thousands 7,7836,826 PDF p. 53
Depreciation of property, plant and equipmentSingapore dollars thousands 7,2333,975 PDF p. 53
Exploration and evaluation expenditure written offSingapore dollars thousands 1,314132 PDF p. 53
Fair value adjustmentsSingapore dollars thousands –(69) PDF p. 53
Fair value loss on financial assets at Fair Value Through Profit or Loss (“FVTPL”)Singapore dollars thousands 976115 PDF p. 53
Fair value loss on financial liabilities at FVTPLSingapore dollars thousands 6,254– PDF p. 53
(Gain)/loss on disposal of property, plant and equipmentSingapore dollars thousands (60)18 PDF p. 53
Gain on de-registration of a subsidiarySingapore dollars thousands (417)– PDF p. 53
Impairment loss on property, plant and equipmentSingapore dollars thousands –1,226 PDF p. 53
Investment trading incomeSingapore dollars thousands (1,105)– PDF p. 53
Plant and equipment written offSingapore dollars thousands 344 PDF p. 53
Prepayment written offSingapore dollars thousands –384 PDF p. 53
Unwinding of discount on deferred considerationSingapore dollars thousands –232 PDF p. 53
Employee share based compensationSingapore dollars thousands 12,661– PDF p. 53
Interest incomeSingapore dollars thousands (32)(98) PDF p. 53
Interest expenseSingapore dollars thousands 5041,667 PDF p. 53
Total adjustmentsSingapore dollars thousands 35,16814,515 PDF p. 53
Operating cash flows before changes in working capitalSingapore dollars thousands 15,98516,286 PDF p. 53
Changes in working capital:
InventoriesSingapore dollars thousands 7083,490 PDF p. 53
Other receivablesSingapore dollars thousands (80)(142) PDF p. 53
Other current assetsSingapore dollars thousands (85)31 PDF p. 53
Trade and other payablesSingapore dollars thousands 1,040(650) PDF p. 53
Other liabilitiesSingapore dollars thousands 6,5302,339 PDF p. 53
Currency translation adjustmentsSingapore dollars thousands 2,91574 PDF p. 53
Total changes in working capitalSingapore dollars thousands 11,0285,142 PDF p. 53
Cash flows from operationsSingapore dollars thousands 27,01321,428 PDF p. 53
Interest receivedSingapore dollars thousands 3298 PDF p. 53
Interest paidSingapore dollars thousands (400)(159) PDF p. 53
Tax paidSingapore dollars thousands (777)(347) PDF p. 53
Net cash flows from operating activitiesSingapore dollars thousands 25,86821,020 PDF p. 53
Investing activities
Additions to mining propertiesSingapore dollars thousands (13,885)(8,127) PDF p. 54
Exploration and evaluation expenditureSingapore dollars thousands (8,116)(3,746) PDF p. 54
Investments in financial assets at fair value through profit or lossSingapore dollars thousands (8,768)(1,428) PDF p. 54
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands 328– PDF p. 54
Purchases of property, plant and equipmentSingapore dollars thousands (5,549)(4,879) PDF p. 54
Net cash flows used in investing activitiesSingapore dollars thousands (35,990)(18,180) PDF p. 54
Financing activities
Proceeds from borrowingsSingapore dollars thousands 4,457952 PDF p. 54
Proceeds from issue of convertible bondsSingapore dollars thousands 7,000– PDF p. 54
Proceeds from issue of Option SharesSingapore dollars thousands 500– PDF p. 54
Repayment of lease liabilitiesSingapore dollars thousands (3,847)(1,020) PDF p. 54
Additions to security depositsSingapore dollars thousands 2(228) PDF p. 54
Fixed deposit pledgedSingapore dollars thousands –(100) PDF p. 54
Net cash flows generated from/(used in) financing activitiesSingapore dollars thousands 8,112(396) PDF p. 54
Net increase in cash and cash equivalentsSingapore dollars thousands (2,010)2,444 PDF p. 54
Effect of exchange rate changes on cash and cash equivalentsSingapore dollars thousands 358(161) PDF p. 54
Cash and cash equivalents at 1 July 2020/1 April 2019Singapore dollars thousands 7,8635,580 PDF p. 54
Cash and cash equivalents at 30 JuneSingapore dollars thousands 6,2117,863 PDF p. 54
comprise the following:
Cash and cash equivalents on the consolidated statement of financial positionSingapore dollars thousands 6,3117,963 PDF p. 54
Less fixed deposit pledgedSingapore dollars thousands (100)(100) PDF p. 54
Cash and cash equivalents per consolidated statement of cash flowsSingapore dollars thousands 6,2117,863 PDF p. 54
Definitions & sources

Original report: PDF p. 53 ↗ PDF p. 54 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2022 comparative presents FY2021 operating cash26,270 and financing cash7,710 versus25,868 and8,112 here; total net cash movement and closing cash agree. See separately retained FY2022 source; no unsupported causal explanation or balancing entry is inserted.

Group equity / 2021 component columns / FY2021 original source

13 metrics

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Group equity / 2021 component columns / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / Share capital / 12-month period 2020-07-01 to 2021-06-302021Group / Share premium / 12-month period 2020-07-01 to 2021-06-302021Group / Other reserves / 12-month period 2020-07-01 to 2021-06-302021Group / Foreign currency translation reserve / 12-month period 2020-07-01 to 2021-06-302021Group / Share based compensation reserve / 12-month period 2020-07-01 to 2021-06-302021Group / Accumulated losses / 12-month period 2020-07-01 to 2021-06-302021Group / Subtotal attributable to owners / 12-month period 2020-07-01 to 2021-06-302021Group / Non-controlling interests / 12-month period 2020-07-01 to 2021-06-302021Group / Total equity / 12-month period 2020-07-01 to 2021-06-30 Source
equity
Balance at 1 July 2020Singapore dollars thousands 3,171300,70761,979(8,355)–(320,453)37,049(12,748)24,301 PDF p. 51
Effect of prior year restatementsSingapore dollars thousands –––––754754–754 PDF p. 51
Balance at 1 July 2020, as restatedSingapore dollars thousands 3,171300,70761,979(8,355)–(319,699)37,803(12,748)25,055 PDF p. 51
Issue of Debt Conversion Shares (Note 24)Singapore dollars thousands 50950––––1,000–1,000 PDF p. 51
Issue of Option SharesSingapore dollars thousands 50450––––500–500 PDF p. 51
Issue of Employee Share Options (Note 9)Singapore dollars thousands ––––12,661–12,661–12,661 PDF p. 51
Changes in ownership interest in subsidiary that does not results in loss of control (Note 16)Singapore dollars thousands ––970–––970(915)55 PDF p. 51
(Loss)/profit for the financial yearSingapore dollars thousands –––––(20,149)(20,149)966(19,183) PDF p. 51
Other comprehensive income for the financial year, net of taxSingapore dollars thousands –––4,784––4,784(744)4,040 PDF p. 51
Reclassification of currency translation differences on de-registration of a subsidiary to profit or lossSingapore dollars thousands –––(417)––(417)–(417) PDF p. 51
Total comprehensive income for the financial yearSingapore dollars thousands –––4,367–(20,149)(15,782)222(15,560) PDF p. 51
Effect of re-domiciliationSingapore dollars thousands 302,107(302,107)––––––– PDF p. 51
At 30 June 2021Singapore dollars thousands 305,378–62,949(3,988)12,661(339,848)37,152(13,441)23,711 PDF p. 51
Definitions & sources

Original report: PDF p. 51 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Group equity / 2020 component columns / FY2021 original source

6 metrics

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Group equity / 2020 component columns / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / Share capital / 15-month period 2019-04-01 to 2020-06-302020Group / Share premium / 15-month period 2019-04-01 to 2020-06-302020Group / Other reserves / 15-month period 2019-04-01 to 2020-06-302020Group / Foreign currency translation reserve / 15-month period 2019-04-01 to 2020-06-302020Group / Accumulated losses / 15-month period 2019-04-01 to 2020-06-302020Group / Subtotal attributable to owners / 15-month period 2019-04-01 to 2020-06-302020Group / Non-controlling interests / 15-month period 2019-04-01 to 2020-06-302020Group / Total equity / 15-month period 2019-04-01 to 2020-06-30 Source
equity
Balance at 1 April 2019Singapore dollars thousands 870280,00061,979(8,138)(320,973)13,738(12,391)1,347 PDF p. 52
Profit/(loss) for the financial periodSingapore dollars thousands ––––1,2741,274(415)859 PDF p. 52
Other comprehensive income for the financial period, net of taxSingapore dollars thousands –––(217)–(217)58(159) PDF p. 52
Total comprehensive income for the financial periodSingapore dollars thousands –––(217)1,2741,057(357)700 PDF p. 52
Issue of sharesSingapore dollars thousands 2,30120,707–––23,008–23,008 PDF p. 52
At 30 June 2020Singapore dollars thousands 3,171300,70761,979(8,355)(319,699)37,803(12,748)25,055 PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Group financing reconciliation / 2021 component columns / FY2021 original source

9 metrics

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Group financing reconciliation / 2021 component columns / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2021Group / Redeemable convertible bonds / Principal / 12-month period 2020-07-01 to 2021-06-302021Group / Redeemable convertible bonds / Interest (accrued operating expenses) / 12-month period 2020-07-01 to 2021-06-302021Group / Lease liabilities / 12-month period 2020-07-01 to 2021-06-302021Group / Borrowings / 12-month period 2020-07-01 to 2021-06-302021Group / Total / 12-month period 2020-07-01 to 2021-06-30 Source
finance
Balance at 1 July 2020Singapore dollars thousands ––4,7549965,750 PDF p. 93
Changes from financing cash flows - proceeds/(repayments) of borrowingsSingapore dollars thousands 7,000––4,45711,457 PDF p. 93
- repayments of lease liabilitiesSingapore dollars thousands ––(3,847)–(3,847) PDF p. 93
- interest paidSingapore dollars thousands ––(297)(103)(400) PDF p. 93
Non-cash changes - fair value lossSingapore dollars thousands 6,254–––6,254 PDF p. 93
- debt conversionSingapore dollars thousands –––(1,000)(1,000) PDF p. 93
- new leases (Note 12)Singapore dollars thousands ––8,586–8,586 PDF p. 93
- interest expenses (Note 12)Singapore dollars thousands –100297107504 PDF p. 93
Balance at 30 June 2021Singapore dollars thousands 13,2541009,4934,45727,304 PDF p. 93
Definitions & sources

Original report: PDF p. 93 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original Interest* explanation is printed on the following physical page94: interest is recorded under accrued operating expenses.

Group financing reconciliation / 2020 component columns / FY2021 original source

9 metrics

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Group financing reconciliation / 2020 component columns / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / Convertible bonds / 15-month period 2019-04-01 to 2020-06-302020Group / Derivative liability conversion option in convertible bonds / 15-month period 2019-04-01 to 2020-06-302020Group / Lease liabilities / 15-month period 2019-04-01 to 2020-06-302020Group / Borrowings / Principal / 15-month period 2019-04-01 to 2020-06-302020Group / Borrowings / Interest (accrued operating expenses) / 15-month period 2019-04-01 to 2020-06-302020Group / Total / 15-month period 2019-04-01 to 2020-06-30 Source
finance
Balance at 1 April 2019Singapore dollars thousands 46957515,8035,75522,188 PDF p. 94
Changes from financing cash flows - proceeds/(repayments) of borrowingsSingapore dollars thousands (39)(9)–1,000–952 PDF p. 94
- repayments of lease liabilitiesSingapore dollars thousands ––(1,020)––(1,020) PDF p. 94
- interest paidSingapore dollars thousands (4)–(155)––(159) PDF p. 94
Non-cash changes - fair value adjustmentSingapore dollars thousands (7)––(62)–(69) PDF p. 94
- settlement of Yaoo Capital SubscriptionSingapore dollars thousands –––(15,803)(7,205)(23,008) PDF p. 94
- new leasesSingapore dollars thousands ––5,199––4,115 PDF p. 94
- interest expensesSingapore dollars thousands 4–155581,4501,667 PDF p. 94
Balance at 30 June 2020Singapore dollars thousands ––4,754996–4,666 PDF p. 94
Definitions & sources

Original report: PDF p. 94 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original Note 24 comparative has two component-total differences: new leases of 5,199 versus the printed total of 4,115, and closing lease liabilities of 4,754 plus borrowings of 996 versus the printed total of 4,666. Components exceed the total by 1,084 in each row; original amounts are preserved.

Group FY2020 restatement / amounts as originally stated, adjustment and restated / FY2021 original source

5 metrics

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Group FY2020 restatement / amounts as originally stated, adjustment and restated / FY2021 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / As previously stated / 15-month period 2019-04-01 to 2020-06-302020Group / Adjustment / 15-month period 2019-04-01 to 2020-06-302020Group / As restated / 15-month period 2019-04-01 to 2020-06-30 Source
Balance Sheet:
Property, plant and equipmentSingapore dollars thousands 20,7811,08421,865 PDF p. 116
Lease liabilities (current)Singapore dollars thousands 1,1943151,509 PDF p. 116
Lease liabilities (non-current)Singapore dollars thousands 2,4767693,245 PDF p. 116
Tax payableSingapore dollars thousands 2,149(754)1,395 PDF p. 116
Profit and Loss statement:
Income tax expenseSingapore dollars thousands (1,666)754(912) PDF p. 116
Definitions & sources

Original report: PDF p. 116 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Note41 attributes the FY2020 restatement to the tax computation and a previously commenced lease. The original adjustment amounts are retained.

FY2021 annual source: Ernst & Young LLP, auditor report dated 15 November 2021; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

FY2020 comparisons are restated in Note 41 for the tax computation and a previously commenced lease. Reported profit of 105 becomes 859, and net assets of 24,301 become 25,055; amounts are thousands. The earlier original report remains separately available.

Group consolidated profit or loss / FY2020 original source

16 metrics

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Group consolidated profit or loss / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / 15-month period 2019-04-01 to 2020-06-302019Group / 12-month period 2018-04-01 to 2019-03-31 Source
income
RevenueSingapore dollars thousands 93,01770,144 PDF p. 72
Cost of salesSingapore dollars thousands (81,515)(63,127) PDF p. 72
Gross profitSingapore dollars thousands 11,5027,017 PDF p. 72
Other incomeSingapore dollars thousands 512215 PDF p. 72
Expenses:
Administrative expensesSingapore dollars thousands (4,650)(3,386) PDF p. 72
Other (expenses)/gains, netSingapore dollars thousands (3,863)362 PDF p. 72
Finance costsSingapore dollars thousands (1,730)(2,999) PDF p. 72
Total expensesSingapore dollars thousands (10,243)(6,023) PDF p. 72
Profit before income taxSingapore dollars thousands 1,7711,209 PDF p. 72
Income tax expenseSingapore dollars thousands (1,666)(930) PDF p. 72
Profit for the financial period/yearSingapore dollars thousands 105279 PDF p. 72
Profit for the financial period/year attributable to:
Equity holders of the CompanySingapore dollars thousands 5201,217 PDF p. 72
Non-controlling interestsSingapore dollars thousands (415)(938) PDF p. 72
SubtotalSingapore dollars thousands 105279 PDF p. 72
Earnings per share attributable to equity holders
of the Company (cents) BasicSingapore cents per share 0.0020.014 PDF p. 72
DilutedSingapore cents per share 0.0020.014 PDF p. 72
Definitions & sources

Original report: PDF p. 72 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2019 comparative EPS is printed 0.014 cents here versus 0.01 cents in the FY2019 original. FY2020 figures were subsequently restated in FY2021 Note41; the original and restated source tables are kept separately.

Group consolidated other comprehensive income / FY2020 original source

7 metrics

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Group consolidated other comprehensive income / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / 15-month period 2019-04-01 to 2020-06-302019Group / 12-month period 2018-04-01 to 2019-03-31 Source
income
Profit for the financial period/yearSingapore dollars thousands 105279 PDF p. 73
Items that are or may be reclassified subsequently to profit or loss:
Currency translation differencesSingapore dollars thousands (217)(3,340) PDF p. 73
Items that will not be reclassified subsequently to profit or loss:
Currency translation differencesSingapore dollars thousands 58572 PDF p. 73
Total comprehensive loss for the financial period/yearSingapore dollars thousands (54)(2,489) PDF p. 73
attributable to:
Equity holders of the CompanySingapore dollars thousands 303(2,123) PDF p. 73
Non-controlling interestsSingapore dollars thousands (357)(366) PDF p. 73
SubtotalSingapore dollars thousands (54)(2,489) PDF p. 73
Definitions & sources

Original report: PDF p. 73 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2019 currency translation is split between reclassifiable (3,340) and non-reclassifiable 572, summing to the (2,768) combined amount in the FY2019 original. This numeric bridge does not establish a causal explanation beyond the printed presentations.

Group and Company financial position / FY2020 original source

35 metrics

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Group and Company financial position / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / as at 2020-06-302019Group / as at 2019-03-312020Company / as at 2020-06-302019Company / as at 2019-03-31 Source
Current assets
Cash and cash equivalentsSingapore dollars thousands 7,9635,58076 PDF p. 74
Financial assets at fair value through profit or lossSingapore dollars thousands 1,280––– PDF p. 74
Other receivablesSingapore dollars thousands 63048813 PDF p. 74
Other current assetsSingapore dollars thousands 53957041459 PDF p. 74
InventoriesSingapore dollars thousands 5,7009,189–– PDF p. 74
SubtotalSingapore dollars thousands 16,11215,82749468 PDF p. 74
Non-current assets
Financial assets at fair value through profit or lossSingapore dollars thousands –––– PDF p. 74
Investments in subsidiariesSingapore dollars thousands ––67,79067,790 PDF p. 74
Security depositsSingapore dollars thousands 4,3864,180–– PDF p. 74
Exploration and evaluation expenditureSingapore dollars thousands 8,2384,649–– PDF p. 74
Mining propertiesSingapore dollars thousands 3,7062,587–– PDF p. 74
Property, plant and equipmentSingapore dollars thousands 20,78114,70651 PDF p. 74
SubtotalSingapore dollars thousands 37,11126,12267,79567,791 PDF p. 74
Total assetsSingapore dollars thousands 53,22341,94967,84468,259 PDF p. 74
Current liabilities
Due to subsidiariesSingapore dollars thousands ––45,70437,636 PDF p. 74
Trade and other payablesSingapore dollars thousands 11,04815,1164586,336 PDF p. 74
Lease liabilities/finance lease liabilitiesSingapore dollars thousands 1,194402–– PDF p. 74
BorrowingsSingapore dollars thousands 996–996– PDF p. 74
Convertible bondsSingapore dollars thousands –46–46 PDF p. 74
Derivative liability conversion option in convertible bondsSingapore dollars thousands –9–9 PDF p. 74
Income tax liabilitiesSingapore dollars thousands 2,149834–– PDF p. 74
SubtotalSingapore dollars thousands 15,38716,40747,15844,027 PDF p. 74
Non-current liabilities
Lease liabilities/finance lease liabilitiesSingapore dollars thousands 2,476173–– PDF p. 75
BorrowingsSingapore dollars thousands –15,803–15,803 PDF p. 75
Deferred considerationSingapore dollars thousands 2,6112,386–– PDF p. 75
Rehabilitation and preservation provisionSingapore dollars thousands 8,4485,833–– PDF p. 75
SubtotalSingapore dollars thousands 13,53524,195–15,803 PDF p. 75
Total liabilitiesSingapore dollars thousands 28,92240,60247,15859,830 PDF p. 75
Net assetsSingapore dollars thousands 24,3011,34720,6868,429 PDF p. 75
to equity holders of the Company
Issued capitalSingapore dollars thousands 3,1718703,171870 PDF p. 75
Share premiumSingapore dollars thousands 300,707280,000300,707280,000 PDF p. 75
Other reservesSingapore dollars thousands (266,829)(267,132)(283,192)(272,441) PDF p. 75
Equity attributable to equity holders of the CompanySingapore dollars thousands 37,04913,73820,6868,429 PDF p. 75
Non-controlling interestsSingapore dollars thousands (12,748)(12,391)–– PDF p. 75
Total equitySingapore dollars thousands 24,3011,34720,6868,429 PDF p. 75
Definitions & sources

Original report: PDF p. 74 ↗ PDF p. 75 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original financial-asset markers: ^ Amount less than $1,000; * Amount fully impaired.

Group and Company columns retain their original order and dates.

Adjacent original-source comparison: FY2021 Note41 subsequently restated FY2020 PPE and lease liabilities by 1,084 and tax/profit/equity by 754. This table retains the original FY2020 values.

Group consolidated cash flows / FY2020 original source

45 metrics

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Group consolidated cash flows / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / 15-month period 2019-04-01 to 2020-06-302019Group / 12-month period 2018-04-01 to 2019-03-31 Source
Cash flows from operating activities
Profit before income taxSingapore dollars thousands 1,7711,209 PDF p. 78
Adjustments for:
Amortisation of - discount on provision for rehabilitation and preservationSingapore dollars thousands 6353 PDF p. 78
- mining propertiesSingapore dollars thousands 6,8267,058 PDF p. 78
Depreciation of property, plant and equipmentSingapore dollars thousands 3,9753,818 PDF p. 78
Exploration and evaluation expenditure written offSingapore dollars thousands 132610 PDF p. 78
Fair value adjustmentsSingapore dollars thousands (69)– PDF p. 78
Fair value loss on financial assets at FVTPLSingapore dollars thousands 115– PDF p. 78
Impairment loss on property, plant and equipmentSingapore dollars thousands 1,226– PDF p. 78
Loss on disposal of property, plant and equipmentSingapore dollars thousands 187 PDF p. 78
Plant and equipment written offSingapore dollars thousands 4427 PDF p. 78
Receivables written offSingapore dollars thousands –13 PDF p. 78
Unwind of discount on deferred considerationSingapore dollars thousands 232223 PDF p. 78
Prepayment written offSingapore dollars thousands 384– PDF p. 78
Interest incomeSingapore dollars thousands (98)(145) PDF p. 78
Interest expenseSingapore dollars thousands 1,6672,946 PDF p. 78
Operating cash flows before working capital changesSingapore dollars thousands 16,28615,819 PDF p. 78
Changes in operating assets and liabilities:
InventoriesSingapore dollars thousands 3,490(1,863) PDF p. 78
Other receivablesSingapore dollars thousands (142)(7) PDF p. 78
Other current assetsSingapore dollars thousands 31(12) PDF p. 78
Trade and other payablesSingapore dollars thousands (650)(896) PDF p. 78
Other liabilitiesSingapore dollars thousands 2,3391,135 PDF p. 78
Currency translation adjustmentsSingapore dollars thousands 74(1,705) PDF p. 78
Cash generated from operationsSingapore dollars thousands 21,42812,471 PDF p. 78
Interest receivedSingapore dollars thousands 98145 PDF p. 78
Interest paidSingapore dollars thousands (159)(55) PDF p. 78
Tax paidSingapore dollars thousands (347)(74) PDF p. 78
Net cash generated from operating activitiesSingapore dollars thousands 21,02012,487 PDF p. 78
Cash flows from investing activities
Additions to mining propertiesSingapore dollars thousands (8,127)(4,914) PDF p. 79
Exploration and evaluation expenditureSingapore dollars thousands (3,746)(1,049) PDF p. 79
Financial assets at fair value through profit or lossSingapore dollars thousands (1,428)– PDF p. 79
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands –10 PDF p. 79
Purchases of property, plant and equipmentSingapore dollars thousands (4,879)(3,980) PDF p. 79
Net cash used in investing activitiesSingapore dollars thousands (18,180)(9,933) PDF p. 79
Cash flows from financing activities
Proceeds from borrowingsSingapore dollars thousands 952– PDF p. 79
Repayment of lease liabilities/finance lease liabilitiesSingapore dollars thousands (1,020)(667) PDF p. 79
Additions to security depositsSingapore dollars thousands (228)– PDF p. 79
Fixed deposit pledgedSingapore dollars thousands (100)– PDF p. 79
Net cash used in financing activitiesSingapore dollars thousands (396)(667) PDF p. 79
Net increase in cash and cash equivalentsSingapore dollars thousands 2,4441,887 PDF p. 79
Cash and cash equivalents at the beginning of the financial period/yearSingapore dollars thousands 5,5803,757 PDF p. 79
Effect of foreign exchange rate changes, netSingapore dollars thousands (161)(64) PDF p. 79
Cash and cash equivalents at the end of the financial period/yearSingapore dollars thousands 7,8635,580 PDF p. 79
equivalents comprise the following:
Cash and cash equivalents on the consolidated statement of financial position (Note 12)Singapore dollars thousands 7,9635,580 PDF p. 79
Less fixed deposit pledgedSingapore dollars thousands (100)– PDF p. 79
Cash and cash equivalents per consolidated statement of cash flowsSingapore dollars thousands 7,8635,580 PDF p. 79
Definitions & sources

Original report: PDF p. 78 ↗ PDF p. 79 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: Source FY2020 covers 15 months; original comparative FY2019 covers 12 months. Period lengths must remain distinct.

Group equity / 2020 component columns / FY2020 original source

6 metrics

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Group equity / 2020 component columns / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / Issued capital / 15-month period 2019-04-01 to 2020-06-302020Group / Share premium / 15-month period 2019-04-01 to 2020-06-302020Group / Contributed surplus / 15-month period 2019-04-01 to 2020-06-302020Group / Foreign currency translation reserve / 15-month period 2019-04-01 to 2020-06-302020Group / Accumulated losses / 15-month period 2019-04-01 to 2020-06-302020Group / Subtotal attributable to owners / 15-month period 2019-04-01 to 2020-06-302020Group / Non-controlling interests / 15-month period 2019-04-01 to 2020-06-302020Group / Total equity / 15-month period 2019-04-01 to 2020-06-30 Source
equity
Balance at 1 April 2019Singapore dollars thousands 870280,00061,979(8,138)(320,973)13,738(12,391)1,347 PDF p. 76
Profit/(loss) for the financial periodSingapore dollars thousands ––––520520(415)105 PDF p. 76
Other comprehensive (loss)/income for the financial period, net of taxSingapore dollars thousands –––(217)–(217)58(159) PDF p. 76
Total comprehensive (loss)/income for the financial periodSingapore dollars thousands –––(217)520303(357)(54) PDF p. 76
Issue of sharesSingapore dollars thousands 2,30120,707–––23,008–23,008 PDF p. 76
At 30 June 2020Singapore dollars thousands 3,171300,70761,979(8,355)(320,453)37,049(12,748)24,301 PDF p. 76
Definitions & sources

Original report: PDF p. 76 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group equity / 2019 component columns / FY2020 original source

6 metrics

Units appear below each metric. Scroll to compare years

Group equity / 2019 component columns / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / Issued capital / 12-month period 2018-04-01 to 2019-03-312019Group / Share premium / 12-month period 2018-04-01 to 2019-03-312019Group / Contributed surplus / 12-month period 2018-04-01 to 2019-03-312019Group / Foreign currency translation reserve / 12-month period 2018-04-01 to 2019-03-312019Group / Accumulated losses / 12-month period 2018-04-01 to 2019-03-312019Group / Subtotal attributable to owners / 12-month period 2018-04-01 to 2019-03-312019Group / Non-controlling interests / 12-month period 2018-04-01 to 2019-03-312019Group / Total equity / 12-month period 2018-04-01 to 2019-03-31 Source
equity
Balance at 1 April 2018 as restatedSingapore dollars thousands 811279,51861,979(4,798)(322,190)15,320(12,025)3,295 PDF p. 77
Profit/(loss) for the financial yearSingapore dollars thousands ––––1,2171,217(938)279 PDF p. 77
Other comprehensive (loss)/income for the financial year, net of taxSingapore dollars thousands –––(3,340)–(3,340)572(2,768) PDF p. 77
Total comprehensive (loss)/income for the financial yearSingapore dollars thousands –––(3,340)1,217(2,123)(366)(2,489) PDF p. 77
Conversion of shares from convertible bondsSingapore dollars thousands 59482–––541–541 PDF p. 77
At 31 March 2019Singapore dollars thousands 870280,00061,979(8,138)(320,973)13,738(12,391)1,347 PDF p. 77
Definitions & sources

Original report: PDF p. 77 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group financing reconciliation / 2019 component columns / FY2020 original source

8 metrics

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Group financing reconciliation / 2019 component columns / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / Convertible bonds / 12-month period 2018-04-01 to 2019-03-312019Group / Derivative liability conversion option in convertible bonds / 12-month period 2018-04-01 to 2019-03-312019Group / Lease liabilities / Finance lease liabilities / 12-month period 2018-04-01 to 2019-03-312019Group / Borrowings / Principal / 12-month period 2018-04-01 to 2019-03-312019Group / Borrowings / Interest (accrued operating expenses) / 12-month period 2018-04-01 to 2019-03-312019Group / Total / 12-month period 2018-04-01 to 2019-03-31 Source
finance
Balance at 1 April 2018Singapore dollars thousands 4199770515,8032,94319,967 PDF p. 80
Changes from financing cash flows - repaymentsSingapore dollars thousands ––(667)––(667) PDF p. 80
- interest paidSingapore dollars thousands ––(55)––(55) PDF p. 80
Non-cash changes - new finance leasesSingapore dollars thousands ––569––569 PDF p. 80
- conversion of convertible bondsSingapore dollars thousands (452)(88)–––(540) PDF p. 80
- interest expensesSingapore dollars thousands 79–55–2,8122,946 PDF p. 80
- currency translation differencesSingapore dollars thousands ––(32)––(32) PDF p. 80
Balance at 31 March 2019 and 1 April 2019Singapore dollars thousands 46957515,8035,75522,188 PDF p. 80
Definitions & sources

Original report: PDF p. 80 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group financing reconciliation / 2020 component columns / FY2020 original source

9 metrics

Units appear below each metric. Scroll to compare years

Group financing reconciliation / 2020 component columns / FY2020 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2020Group / Convertible bonds / 15-month period 2019-04-01 to 2020-06-302020Group / Derivative liability conversion option in convertible bonds / 15-month period 2019-04-01 to 2020-06-302020Group / Lease liabilities / Finance lease liabilities / 15-month period 2019-04-01 to 2020-06-302020Group / Borrowings / Principal / 15-month period 2019-04-01 to 2020-06-302020Group / Borrowings / Interest (accrued operating expenses) / 15-month period 2019-04-01 to 2020-06-302020Group / Total / 15-month period 2019-04-01 to 2020-06-30 Source
finance
Balance at 31 March 2019 and 1 April 2019Singapore dollars thousands 46957515,8035,75522,188 PDF p. 80
Changes from financing cash flows - proceeds/(repayments) of borrowingsSingapore dollars thousands (39)(9)–1,000–952 PDF p. 80
- repayments of lease liabilitiesSingapore dollars thousands ––(1,020)––(1,020) PDF p. 80
- interest paidSingapore dollars thousands (4)–(155)––(159) PDF p. 80
Non-cash changes - fair value adjustmentSingapore dollars thousands (7)––(62)–(69) PDF p. 80
- settlement of Yaoo Capital Subscription (Note 29)Singapore dollars thousands –––(15,803)(7,205)(23,008) PDF p. 80
- new leasesSingapore dollars thousands ––4,115––4,115 PDF p. 80
- interest expensesSingapore dollars thousands 4–155581,4501,667 PDF p. 80
Balance at 30 June 2020Singapore dollars thousands ––3,670996–4,666 PDF p. 80
Definitions & sources

Original report: PDF p. 80 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2020 annual source: Baker Tilly TFW LLP, auditor report dated 30 September 2020; Unmodified opinion with Material Uncertainty Related to Going Concern.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group consolidated profit or loss / FY2019 original source

15 metrics

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Group consolidated profit or loss / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / 12-month period 2018-04-01 to 2019-03-312018Group / 12-month period 2017-04-01 to 2018-03-31 Source
income
RevenueSingapore dollars thousands 70,14459,136 PDF p. 45
Cost of salesSingapore dollars thousands (63,127)(65,004) PDF p. 45
Gross profit/(loss)Singapore dollars thousands 7,017(5,868) PDF p. 45
Other incomeSingapore dollars thousands 215208 PDF p. 45
Expenses:
Administrative expensesSingapore dollars thousands (3,386)(4,349) PDF p. 45
Other gains, netSingapore dollars thousands 3621,839 PDF p. 45
Finance costsSingapore dollars thousands (2,999)(2,410) PDF p. 45
Total expensesSingapore dollars thousands (6,023)(4,920) PDF p. 45
Profit/(loss) before income taxSingapore dollars thousands 1,209(10,580) PDF p. 45
Income tax expenseSingapore dollars thousands (930)– PDF p. 45
Profit/(loss) for the yearSingapore dollars thousands 279(10,580) PDF p. 45
Profit/(loss) for the year attributable to:
Equity holders of the CompanySingapore dollars thousands 1,217(10,490) PDF p. 45
Non-controlling interestsSingapore dollars thousands (938)(90) PDF p. 45
SubtotalSingapore dollars thousands 279(10,580) PDF p. 45
Earning/(loss) per share attributable to equity holders
of the Company (cents) Basic and dilutedSingapore cents per share 0.01(0.15) PDF p. 45
Definitions & sources

Original report: PDF p. 45 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2019 basic/diluted EPS is printed 0.01 cents in this original; the FY2020 comparative prints 0.014 cents. These original values are not replaced with a single normalized value.

Group consolidated other comprehensive income / FY2019 original source

7 metrics

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Group consolidated other comprehensive income / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / 12-month period 2018-04-01 to 2019-03-312018Group / 12-month period 2017-04-01 to 2018-03-31 Source
income
Profit/(loss) for the yearSingapore dollars thousands 279(10,580) PDF p. 46
Items that are or may be reclassified subsequently to profit or loss:
Currency translation differencesSingapore dollars thousands (2,768)(3,784) PDF p. 46
Reclassification of currency translation differences on loss of control and struck off of subsidiaries from equity to profit or lossSingapore dollars thousands –(274) PDF p. 46
Total comprehensive loss for the yearSingapore dollars thousands (2,489)(14,638) PDF p. 46
Total comprehensive loss for the year attributable to:
Equity holders of the CompanySingapore dollars thousands (2,123)(15,287) PDF p. 46
Non-controlling interestsSingapore dollars thousands (366)649 PDF p. 46
SubtotalSingapore dollars thousands (2,489)(14,638) PDF p. 46
Definitions & sources

Original report: PDF p. 46 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group and Company financial position / FY2019 original source

39 metrics

Units appear below each metric. Scroll to compare years

Group and Company financial position / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / as at 2019-03-312018Group / as at 2018-03-312017Group / as at 2017-04-01 / opening balance2019Company / as at 2019-03-312018Company / as at 2018-03-312017Company / as at 2017-04-01 / opening balance Source
Current assets
Cash and cash equivalentsSingapore dollars thousands 5,5803,75711,15365374 PDF p. 47
Financial assets at fair value through profit or lossSingapore dollars thousands –––––– PDF p. 47
Available-for-sale financial assetsSingapore dollars thousands –––––– PDF p. 47
Other receivablesSingapore dollars thousands 48849369731520 PDF p. 47
Due from subsidiariesSingapore dollars thousands –––––18 PDF p. 47
Other current assetsSingapore dollars thousands 570557742459458498 PDF p. 47
InventoriesSingapore dollars thousands 9,1897,3276,168––– PDF p. 47
SubtotalSingapore dollars thousands 15,82712,13418,760468478910 PDF p. 47
Non-current assets
Financial asset at fair value through profit or lossSingapore dollars thousands –––––– PDF p. 47
Available-for-sale financial assetsSingapore dollars thousands –––––– PDF p. 47
Security depositsSingapore dollars thousands 4,1804,3794,657––– PDF p. 47
Investments in subsidiariesSingapore dollars thousands –––67,79064,44676,014 PDF p. 47
Exploration and evaluation expenditureSingapore dollars thousands 4,6495,5195,287––– PDF p. 47
Mining propertiesSingapore dollars thousands 2,5873,5982,558––– PDF p. 47
Property, plant and equipmentSingapore dollars thousands 14,70614,36019,6091613 PDF p. 47
SubtotalSingapore dollars thousands 26,12227,85632,11167,79164,45276,027 PDF p. 47
Total assetsSingapore dollars thousands 41,94939,99050,87168,25964,93076,937 PDF p. 47
Current liabilities
Trade and other payablesSingapore dollars thousands 15,11611,6609,5766,3363,4402,453 PDF p. 47
Due to subsidiariesSingapore dollars thousands –––37,63635,81634,423 PDF p. 47
Income tax liabilitiesSingapore dollars thousands 834––––– PDF p. 47
Finance lease liabilitiesSingapore dollars thousands 402705664––– PDF p. 47
BorrowingsSingapore dollars thousands ––11,852––11,852 PDF p. 47
Convertible bondsSingapore dollars thousands 46419–46419– PDF p. 47
Derivative liability conversion option in convertible bondsSingapore dollars thousands 997124997124 PDF p. 47
SubtotalSingapore dollars thousands 16,40712,88122,21644,02739,77248,852 PDF p. 47
Non-current liabilities
Finance lease liabilitiesSingapore dollars thousands 173–546––– PDF p. 47
BorrowingsSingapore dollars thousands 15,80315,8033,95115,80315,8033,951 PDF p. 47
Convertible bondsSingapore dollars thousands ––541––541 PDF p. 47
Deferred considerationSingapore dollars thousands 2,3862,2722,191––– PDF p. 47
Rehabilitation and preservation provisionSingapore dollars thousands 5,8335,7395,615––– PDF p. 47
SubtotalSingapore dollars thousands 24,19523,81412,84415,80315,8034,492 PDF p. 47
Total liabilitiesSingapore dollars thousands 40,60236,69535,06059,83055,57553,344 PDF p. 47
Net assetsSingapore dollars thousands 1,3473,29515,8118,4299,35523,593 PDF p. 47
Equity attributable to owners of the Company
Issued capitalSingapore dollars thousands 870811558870811558 PDF p. 48
Share premiumSingapore dollars thousands 280,000279,518277,648280,000279,518277,648 PDF p. 48
Other reservesSingapore dollars thousands (267,132)(265,009)(249,721)(272,441)(270,974)(254,613) PDF p. 48
Equity attributable to equity holders of the CompanySingapore dollars thousands 13,73815,32028,4858,4299,35523,593 PDF p. 48
Non-controlling interestsSingapore dollars thousands (12,391)(12,025)(12,674)––– PDF p. 48
Total equitySingapore dollars thousands 1,3473,29515,8118,4299,35523,593 PDF p. 48
Definitions & sources

Original report: PDF p. 47 ↗ PDF p. 48 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original financial-asset markers: ^ Amount less than $1,000.

Group and Company columns retain their original order and dates.

Group consolidated cash flows / FY2019 original source

39 metrics

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Group consolidated cash flows / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / 12-month period 2018-04-01 to 2019-03-312018Group / 12-month period 2017-04-01 to 2018-03-31 Source
Cash flows from operating activities
Profit/(loss) before income taxSingapore dollars thousands 1,209(10,580) PDF p. 51
Adjustments for:
Write-back of allowance for impairment loss on other receivablesSingapore dollars thousands –(500) PDF p. 51
Allowance for impairment loss on other receivablesSingapore dollars thousands –4 PDF p. 51
Amortisation of - discount on provision for rehabilitation and preservationSingapore dollars thousands 5357 PDF p. 51
- mining propertiesSingapore dollars thousands 7,0587,088 PDF p. 51
Depreciation of property, plant and equipmentSingapore dollars thousands 3,8186,440 PDF p. 51
Exploration and evaluation expenditure written offSingapore dollars thousands 610323 PDF p. 51
Gain arising from loss of control over subsidiarySingapore dollars thousands –(274) PDF p. 51
Loss on disposal of property, plant and equipmentSingapore dollars thousands 72 PDF p. 51
Plant and equipment written offSingapore dollars thousands 2712 PDF p. 51
Receivables written offSingapore dollars thousands 13– PDF p. 51
Unwind of discount on deferred considerationSingapore dollars thousands 223215 PDF p. 51
Interest incomeSingapore dollars thousands (145)(142) PDF p. 51
Interest expenseSingapore dollars thousands 2,9462,353 PDF p. 51
Operating cash flows before working capital changesSingapore dollars thousands 15,8194,998 PDF p. 51
Changes in operating assets and liabilities:
InventoriesSingapore dollars thousands (1,863)(1,158) PDF p. 51
Other receivablesSingapore dollars thousands (7)690 PDF p. 51
Other current assetsSingapore dollars thousands (12)148 PDF p. 51
Trade and other payablesSingapore dollars thousands (896)(460) PDF p. 51
Other liabilitiesSingapore dollars thousands 1,135161 PDF p. 51
Currency translation adjustmentsSingapore dollars thousands (1,705)(2,090) PDF p. 51
Cash generated from operationsSingapore dollars thousands 12,4712,289 PDF p. 51
Interest receivedSingapore dollars thousands 145142 PDF p. 51
Interest paidSingapore dollars thousands (55)(65) PDF p. 51
Tax paidSingapore dollars thousands (74)– PDF p. 51
Net cash generated from operating activitiesSingapore dollars thousands 12,4872,366 PDF p. 51
Cash flows from investing activities
Additions to mining propertiesSingapore dollars thousands (4,914)(6,532) PDF p. 51
Exploration and evaluation expenditureSingapore dollars thousands (1,049)(2,781) PDF p. 51
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands 10– PDF p. 51
Purchases of property, plant and equipmentSingapore dollars thousands (3,980)(1,754) PDF p. 51
Net cash used in investing activitiesSingapore dollars thousands (9,933)(11,067) PDF p. 51
Cash flows from financing activities
Proceeds from issuance of convertible bondsSingapore dollars thousands –1,900 PDF p. 52
Repayment of finance lease liabilitiesSingapore dollars thousands (667)(435) PDF p. 52
Refund of security depositsSingapore dollars thousands –10 PDF p. 52
Net cash (used in)/generated from financing activitiesSingapore dollars thousands (667)1,475 PDF p. 52
Net increase/(decrease) in cash and cash equivalentsSingapore dollars thousands 1,887(7,226) PDF p. 52
Cash and cash equivalents at the beginning of the financial yearSingapore dollars thousands 3,75711,153 PDF p. 52
Effect of foreign exchange rate changes, netSingapore dollars thousands (64)(170) PDF p. 52
Cash and cash equivalents at the end of the financial yearSingapore dollars thousands 5,5803,757 PDF p. 52
Definitions & sources

Original report: PDF p. 51 ↗ PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2018 comparative pre-working-capital subtotal is printed 4,998 here versus 2,908 in the FY2018 original; (2,090) currency translation appears lower in this source. Both originals are retained.

Group equity / 2019 component columns / FY2019 original source

8 metrics

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Group equity / 2019 component columns / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / Issued capital / 12-month period 2018-04-01 to 2019-03-312019Group / Share premium / 12-month period 2018-04-01 to 2019-03-312019Group / Contributed surplus / 12-month period 2018-04-01 to 2019-03-312019Group / Foreign currency translation reserve / 12-month period 2018-04-01 to 2019-03-312019Group / Accumulated losses / 12-month period 2018-04-01 to 2019-03-312019Group / Subtotal attributable to owners / 12-month period 2018-04-01 to 2019-03-312019Group / Non-controlling interests / 12-month period 2018-04-01 to 2019-03-312019Group / Total equity / 12-month period 2018-04-01 to 2019-03-31 Source
equity
Balance at 1 April 2018Singapore dollars thousands 811279,51861,979(21,133)(305,855)15,320(12,025)3,295 PDF p. 49
Impact on adoption of SFRS(I) 1Singapore dollars thousands –––16,335(16,335)––– PDF p. 49
Balance at 1 April 2018 as restatedSingapore dollars thousands 811279,51861,979(4,798)(322,190)15,320(12,025)3,295 PDF p. 49
Profit/(loss) for the yearSingapore dollars thousands ––––1,2171,217(938)279 PDF p. 49
Other comprehensive (loss)/income for the year, net of taxSingapore dollars thousands –––(3,340)–(3,340)572(2,768) PDF p. 49
Total comprehensive (loss)/income for the yearSingapore dollars thousands –––(3,340)1,217(2,123)(366)(2,489) PDF p. 49
Conversion of shares from convertible bondsSingapore dollars thousands 59482–––541–541 PDF p. 49
At 31 March 2019Singapore dollars thousands 870280,00061,979(8,138)(320,973)13,738(12,391)1,347 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group equity / 2018 component columns / FY2019 original source

8 metrics

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Group equity / 2018 component columns / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / Issued capital / 12-month period 2017-04-01 to 2018-03-312018Group / Share premium / 12-month period 2017-04-01 to 2018-03-312018Group / Contributed surplus / 12-month period 2017-04-01 to 2018-03-312018Group / Foreign currency translation reserve / 12-month period 2017-04-01 to 2018-03-312018Group / Accumulated losses / 12-month period 2017-04-01 to 2018-03-312018Group / Subtotal attributable to owners / 12-month period 2017-04-01 to 2018-03-312018Group / Non-controlling interests / 12-month period 2017-04-01 to 2018-03-312018Group / Total equity / 12-month period 2017-04-01 to 2018-03-31 Source
equity
Balance at 1 April 2017Singapore dollars thousands 558277,64861,979(16,335)(295,365)28,485(12,674)15,811 PDF p. 50
Impact on adoption of SFRS(I) 1Singapore dollars thousands –––16,335(16,335)––– PDF p. 50
Balance at 1 April 2017 as restatedSingapore dollars thousands 558277,64861,979–(311,700)28,485(12,674)15,811 PDF p. 50
Loss for the yearSingapore dollars thousands ––––(10,490)(10,490)(90)(10,580) PDF p. 50
Other comprehensive (loss)/income for the year, net of taxSingapore dollars thousands –––(4,798)–(4,798)739(4,059) PDF p. 50
Total comprehensive (loss)/income for the yearSingapore dollars thousands –––(4,798)(10,490)(15,288)649(14,639) PDF p. 50
Conversion of shares from convertible bondsSingapore dollars thousands 2531,870–––2,123–2,123 PDF p. 50
At 31 March 2018Singapore dollars thousands 811279,51861,979(4,798)(322,190)15,320(12,025)3,295 PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group financing reconciliation / 2018 component columns / FY2019 original source

10 metrics

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Group financing reconciliation / 2018 component columns / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / Convertible bonds / 12-month period 2017-04-01 to 2018-03-312018Group / Finance lease liabilities / 12-month period 2017-04-01 to 2018-03-312018Group / Borrowings / Principal / 12-month period 2017-04-01 to 2018-03-312018Group / Borrowings / Interest (accrued operating expenses) / 12-month period 2017-04-01 to 2018-03-312018Group / Total / 12-month period 2017-04-01 to 2018-03-31 Source
finance
Balance at 1 April 2017Singapore dollars thousands 5411,21015,80376618,320 PDF p. 52
Changes from financing cash flows - proceedsSingapore dollars thousands 1,900–––1,900 PDF p. 52
- repaymentsSingapore dollars thousands –(435)––(435) PDF p. 52
- interest paidSingapore dollars thousands –(65)––(65) PDF p. 52
Non-cash changes - conversion of convertible bondsSingapore dollars thousands (1,744)–––(1,744) PDF p. 52
- amortisation of management feesSingapore dollars thousands (37)–––(37) PDF p. 52
- derivative liability conversion component of convertible bondsSingapore dollars thousands (352)–––(352) PDF p. 52
- interest expensesSingapore dollars thousands 11165–2,1772,353 PDF p. 52
- currency translation differencesSingapore dollars thousands –(70)––(70) PDF p. 52
Balance at 31 March 2018 and 1 April 2018Singapore dollars thousands 41970515,8032,94319,870 PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group financing reconciliation / 2019 component columns / FY2019 original source

8 metrics

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Group financing reconciliation / 2019 component columns / FY2019 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2019Group / Convertible bonds / 12-month period 2018-04-01 to 2019-03-312019Group / Finance lease liabilities / 12-month period 2018-04-01 to 2019-03-312019Group / Borrowings / Principal / 12-month period 2018-04-01 to 2019-03-312019Group / Borrowings / Interest (accrued operating expenses) / 12-month period 2018-04-01 to 2019-03-312019Group / Total / 12-month period 2018-04-01 to 2019-03-31 Source
finance
Balance at 31 March 2018 and 1 April 2018Singapore dollars thousands 41970515,8032,94319,870 PDF p. 52
Changes from financing cash flows - repaymentsSingapore dollars thousands –(667)––(667) PDF p. 52
- interest paidSingapore dollars thousands –(55)––(55) PDF p. 52
Non-cash changes - new finance leasesSingapore dollars thousands –569––569 PDF p. 52
- conversion of convertible bondsSingapore dollars thousands (452)–––(452) PDF p. 52
- interest expensesSingapore dollars thousands 7955–2,8122,946 PDF p. 52
- currency translation differencesSingapore dollars thousands –(32)––(32) PDF p. 52
Balance at 31 March 2019Singapore dollars thousands 4657515,8035,75522,179 PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2019 annual source: Baker Tilly TFW LLP, auditor report dated 27 June 2019; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group consolidated profit or loss / FY2018 original source

25 metrics

Units appear below each metric. Scroll to compare years

Group consolidated profit or loss / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / 12-month period 2017-04-01 to 2018-03-312017Group / 12-month period 2016-04-01 to 2017-03-31 Source
CONTINUING OPERATIONS
RevenueSingapore dollars thousands 59,13672,592 PDF p. 45
Cost of salesSingapore dollars thousands (65,004)(65,804) PDF p. 45
Gross (loss)/profitSingapore dollars thousands (5,868)6,788 PDF p. 45
Other incomeSingapore dollars thousands 208375 PDF p. 45
Expenses:
Administrative expensesSingapore dollars thousands (4,349)(5,597) PDF p. 45
Other gains/(expenses), netSingapore dollars thousands 1,839(777) PDF p. 45
Finance costsSingapore dollars thousands (2,410)(1,297) PDF p. 45
Total expensesSingapore dollars thousands (4,920)(7,671) PDF p. 45
Loss before income tax from continuing operationsSingapore dollars thousands (10,580)(508) PDF p. 45
Income tax creditSingapore dollars thousands –– PDF p. 45
Loss from continuing operations, net of taxSingapore dollars thousands (10,580)(508) PDF p. 45
DISCONTINUED OPERATIONS Loss from discontinued operations, net of taxSingapore dollars thousands –(49,703) PDF p. 45
Loss for the yearSingapore dollars thousands (10,580)(50,211) PDF p. 45
Loss for the year attributable to:
Equity holders of the CompanySingapore dollars thousands (10,490)(42,136) PDF p. 45
Non-controlling interestsSingapore dollars thousands (90)(8,075) PDF p. 45
SubtotalSingapore dollars thousands (10,580)(50,211) PDF p. 45
Attributable to:
Equity holders of the Company Loss from continuing operations, net of taxSingapore dollars thousands (10,490)(640) PDF p. 45
Loss from discontinued operations, net of taxSingapore dollars thousands –(41,496) PDF p. 45
Loss for the year attributable to equity holders of the CompanySingapore dollars thousands (10,490)(42,136) PDF p. 45
Non-controlling interests (Loss)/profit from continuing operations, net of taxSingapore dollars thousands (90)132 PDF p. 45
Loss from discontinued operations, net of taxSingapore dollars thousands –(8,207) PDF p. 45
Loss for the year attributable to non-controlling interestsSingapore dollars thousands (90)(8,075) PDF p. 45
Loss per share attributable to equity holders of the Company (cents)
Continuing and discontinued operations - Basic and dilutedSingapore cents per share (0.15)(1.15) PDF p. 45
Continuing operations
- Basic and dilutedSingapore cents per share (0.15)(0.02) PDF p. 45
Discontinued operations
- Basic and dilutedSingapore cents per share –(1.13) PDF p. 45
Definitions & sources

Original report: PDF p. 45 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group consolidated other comprehensive income / FY2018 original source

13 metrics

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Group consolidated other comprehensive income / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / 12-month period 2017-04-01 to 2018-03-312017Group / 12-month period 2016-04-01 to 2017-03-31 Source
income
Loss for the yearSingapore dollars thousands (10,580)(50,211) PDF p. 46
Items that are or may be reclassified subsequently to profit or loss:
Currency translation differencesSingapore dollars thousands (3,784)2,262 PDF p. 46
Reclassification of currency translation differences on loss of control and struck off of subsidiaries from equity to profit or lossSingapore dollars thousands (274)10,766 PDF p. 46
Total comprehensive loss for the yearSingapore dollars thousands (14,638)(37,183) PDF p. 46
Total comprehensive loss for the year attributable to:
Equity holders of the CompanySingapore dollars thousands (15,287)(23,679) PDF p. 46
Non-controlling interestsSingapore dollars thousands 649(13,504) PDF p. 46
SubtotalSingapore dollars thousands (14,638)(37,183) PDF p. 46
Attributable to:
Equity holders of the Company Total comprehensive (loss)/income from continuing operations, net of taxSingapore dollars thousands (15,287)7,051 PDF p. 46
Total comprehensive loss from discontinued operations, net of taxSingapore dollars thousands –(30,730) PDF p. 46
Total comprehensive loss for the year attributable to equity holders of the CompanySingapore dollars thousands (15,287)(23,679) PDF p. 46
Non-controlling interests Total comprehensive income/(loss) from continuing operations, net of taxSingapore dollars thousands 649(5,297) PDF p. 46
Total comprehensive loss from discontinued operations, net of taxSingapore dollars thousands –(8,207) PDF p. 46
Total comprehensive income/(loss) for the year attributable to non-controlling interestsSingapore dollars thousands 649(13,504) PDF p. 46
Definitions & sources

Original report: PDF p. 46 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group and Company financial position / FY2018 original source

37 metrics

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Group and Company financial position / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / as at 2018-03-312017Group / as at 2017-03-312018Company / as at 2018-03-312017Company / as at 2017-03-31 Source
Current assets
Cash and cash equivalentsSingapore dollars thousands 3,75711,1535374 PDF p. 47
Financial assets at fair value through profit or lossSingapore dollars thousands –––– PDF p. 47
Available-for-sale financial assetsSingapore dollars thousands –––– PDF p. 47
Other receivablesSingapore dollars thousands 4936971520 PDF p. 47
Due from subsidiariesSingapore dollars thousands –––18 PDF p. 47
Other current assetsSingapore dollars thousands 557742458498 PDF p. 47
InventoriesSingapore dollars thousands 7,3276,168–– PDF p. 47
SubtotalSingapore dollars thousands 12,13418,760478910 PDF p. 47
Non-current assets
Available-for-sale financial assetsSingapore dollars thousands –––– PDF p. 47
Security depositsSingapore dollars thousands 4,3794,657–– PDF p. 47
Investments in subsidiariesSingapore dollars thousands ––64,44676,014 PDF p. 47
Exploration and evaluation expenditureSingapore dollars thousands 5,5195,287–– PDF p. 47
Mining propertiesSingapore dollars thousands 3,5982,558–– PDF p. 47
Property, plant and equipmentSingapore dollars thousands 14,36019,609613 PDF p. 47
SubtotalSingapore dollars thousands 27,85632,11164,45276,027 PDF p. 47
Total assetsSingapore dollars thousands 39,99050,87164,93076,937 PDF p. 47
Current liabilities
Trade and other payablesSingapore dollars thousands 11,6609,5763,4402,453 PDF p. 47
Due to subsidiariesSingapore dollars thousands ––35,81634,423 PDF p. 47
Finance lease liabilitiesSingapore dollars thousands 705664–– PDF p. 47
BorrowingsSingapore dollars thousands –11,852–11,852 PDF p. 47
Convertible bondsSingapore dollars thousands 419–419– PDF p. 47
Derivative liability conversion option in convertible bondsSingapore dollars thousands 9712497124 PDF p. 47
SubtotalSingapore dollars thousands 12,88122,21639,77248,852 PDF p. 47
Non-current liabilities
Finance lease liabilitiesSingapore dollars thousands –546–– PDF p. 47
BorrowingsSingapore dollars thousands 15,8033,95115,8033,951 PDF p. 47
Convertible bondsSingapore dollars thousands –541–541 PDF p. 47
Deferred considerationSingapore dollars thousands 2,2722,191–– PDF p. 47
Rehabilitation and preservation provisionSingapore dollars thousands 5,7395,615–– PDF p. 47
SubtotalSingapore dollars thousands 23,81412,84415,8034,492 PDF p. 47
Total liabilitiesSingapore dollars thousands 36,69535,06055,57553,344 PDF p. 47
Net assetsSingapore dollars thousands 3,29515,8119,35523,593 PDF p. 47
Equity
Issued capital and reserves attributable to equity holders of the Company Issued capitalSingapore dollars thousands 811558811558 PDF p. 48
Share premiumSingapore dollars thousands 279,518277,648279,518277,648 PDF p. 48
Other reservesSingapore dollars thousands (265,009)(249,721)(270,974)(254,613) PDF p. 48
Equity attributable to equity holders of the CompanySingapore dollars thousands 15,32028,4859,35523,593 PDF p. 48
Non-controlling interestsSingapore dollars thousands (12,025)(12,674)–– PDF p. 48
Total equitySingapore dollars thousands 3,29515,8119,35523,593 PDF p. 48
Definitions & sources

Original report: PDF p. 47 ↗ PDF p. 48 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Original financial-asset markers: ^ Amount less than $1,000.

Group and Company columns retain their original order and dates.

Group consolidated cash flows / FY2018 original source

44 metrics

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Group consolidated cash flows / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / 12-month period 2017-04-01 to 2018-03-312017Group / 12-month period 2016-04-01 to 2017-03-31 Source
Cash flows from operating activities
Total loss before income taxSingapore dollars thousands (10,580)(50,211) PDF p. 51
Adjustments for:
Write-back of allowance for impairment loss on other receivablesSingapore dollars thousands (500)(1,010) PDF p. 51
Allowance for impairment loss on other receivablesSingapore dollars thousands 4– PDF p. 51
Amortisation of - discount on provision for rehabilitation and preservationSingapore dollars thousands 5756 PDF p. 51
- mining propertiesSingapore dollars thousands 7,0889,620 PDF p. 51
Depreciation of property, plant and equipmentSingapore dollars thousands 6,4407,570 PDF p. 51
Exploration and evaluation expenditure written offSingapore dollars thousands 323546 PDF p. 51
Gain arising from loss of control over subsidiarySingapore dollars thousands (274)– PDF p. 51
Gain on disposal of available-for-sale financial assetsSingapore dollars thousands –(102) PDF p. 51
Loss arising from loss of control over subsidiariesSingapore dollars thousands –44,075 PDF p. 51
Loss on struck off of subsidiariesSingapore dollars thousands –3,326 PDF p. 51
Loss on transfer of available-for-sale financial assets to a third partySingapore dollars thousands –340 PDF p. 51
Loss on disposal of property, plant and equipmentSingapore dollars thousands 217 PDF p. 51
Plant and equipment written offSingapore dollars thousands 12– PDF p. 51
Unwind of discount on deferred considerationSingapore dollars thousands 215371 PDF p. 51
Unrealised foreign exchange and currency translation (gain)/lossSingapore dollars thousands (2,090)1,655 PDF p. 51
Interest incomeSingapore dollars thousands (142)(172) PDF p. 51
Interest expenseSingapore dollars thousands 2,3531,241 PDF p. 51
Operating cash flows before working capital changesSingapore dollars thousands 2,90817,322 PDF p. 51
Changes in operating assets and liabilities:
InventoriesSingapore dollars thousands (1,158)(1,443) PDF p. 51
Other receivablesSingapore dollars thousands 690886 PDF p. 51
Other current assetsSingapore dollars thousands 14854 PDF p. 51
Trade and other payablesSingapore dollars thousands (460)(514) PDF p. 51
Other liabilitiesSingapore dollars thousands 161991 PDF p. 51
Cash generated from operationsSingapore dollars thousands 2,28917,296 PDF p. 51
Interest receivedSingapore dollars thousands 142172 PDF p. 51
Interest paidSingapore dollars thousands (65)(196) PDF p. 51
Net cash generated from operating activitiesSingapore dollars thousands 2,36617,272 PDF p. 51
Cash flows from investing activities
Loss of control over subsidiaries, net of cash and cash equivalents disposedSingapore dollars thousands –(58) PDF p. 51
Additions to mining propertiesSingapore dollars thousands (6,532)(7,309) PDF p. 51
Proceeds from disposal of available-for-sale financial assetsSingapore dollars thousands –99 PDF p. 51
Exploration and evaluation expenditureSingapore dollars thousands (2,781)(1,278) PDF p. 51
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands –298 PDF p. 51
Purchases of property, plant and equipmentSingapore dollars thousands (1,754)(5,611) PDF p. 51
Net cash used in investing activitiesSingapore dollars thousands (11,067)(13,859) PDF p. 51
Cash flows from financing activities
Proceeds from issuance of convertible bondsSingapore dollars thousands 1,9002,850 PDF p. 52
Repayment of borrowingsSingapore dollars thousands –(4,003) PDF p. 52
Repayment of finance lease liabilitiesSingapore dollars thousands (435)(868) PDF p. 52
Refund of security depositsSingapore dollars thousands 10– PDF p. 52
Net cash from/(used in) financing activitiesSingapore dollars thousands 1,475(2,021) PDF p. 52
Net (decrease)/increase in cash and cash equivalentsSingapore dollars thousands (7,226)1,392 PDF p. 52
Cash and cash equivalents at the beginning of the financial yearSingapore dollars thousands 11,1539,705 PDF p. 52
Effect of foreign exchange rate changes, netSingapore dollars thousands (170)56 PDF p. 52
Cash and cash equivalents at the end of the financial yearSingapore dollars thousands 3,75711,153 PDF p. 52
Definitions & sources

Original report: PDF p. 51 ↗ PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Adjacent original-source comparison: FY2019 comparative moves the printed (2,090) currency-translation amount below the pre-working-capital subtotal: that subtotal is 4,998 in FY2019 versus 2,908 in FY2018. Final operating cash and closing cash are unchanged. Both presentations are retained.

Group equity / 2018 component columns / FY2018 original source

6 metrics

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Group equity / 2018 component columns / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / Issued capital / 12-month period 2017-04-01 to 2018-03-312018Group / Share premium / 12-month period 2017-04-01 to 2018-03-312018Group / Contributed surplus / 12-month period 2017-04-01 to 2018-03-312018Group / Foreign currency translation reserve / 12-month period 2017-04-01 to 2018-03-312018Group / Accumulated losses / 12-month period 2017-04-01 to 2018-03-312018Group / Subtotal attributable to owners / 12-month period 2017-04-01 to 2018-03-312018Group / Non-controlling interests / 12-month period 2017-04-01 to 2018-03-312018Group / Total equity / 12-month period 2017-04-01 to 2018-03-31 Source
equity
At 1 April 2017Singapore dollars thousands 558277,64861,979(16,335)(295,365)28,485(12,674)15,811 PDF p. 49
Loss for the yearSingapore dollars thousands ––––(10,490)(10,490)(90)(10,580) PDF p. 49
Other comprehensive (loss income for the year, net of taxSingapore dollars thousands –––(4,798)–(4,798)739(4,059) PDF p. 49
Total comprehensive loss for the yearSingapore dollars thousands –––(4,798)(10,490)(15,288)649(14,639) PDF p. 49
Conversion of shares from convertible bondsSingapore dollars thousands 2531,870–––2,123–2,123 PDF p. 49
At 31 March 2018Singapore dollars thousands 811279,51861,979(21,133)(305,855)15,320(12,025)3,295 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group equity / 2017 component columns / FY2018 original source

8 metrics

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Group equity / 2017 component columns / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2017Group / Issued capital / 12-month period 2016-04-01 to 2017-03-312017Group / Share premium / 12-month period 2016-04-01 to 2017-03-312017Group / Contributed surplus / 12-month period 2016-04-01 to 2017-03-312017Group / Foreign currency translation reserve / 12-month period 2016-04-01 to 2017-03-312017Group / Accumulated losses / 12-month period 2016-04-01 to 2017-03-312017Group / Subtotal attributable to owners / 12-month period 2016-04-01 to 2017-03-312017Group / Non-controlling interests / 12-month period 2016-04-01 to 2017-03-312017Group / Total equity / 12-month period 2016-04-01 to 2017-03-31 Source
equity
At 1 April 2016Singapore dollars thousands 204274,16261,979(34,792)(253,229)48,324(37,009)11,315 PDF p. 50
Loss for the yearSingapore dollars thousands ––––(42,136)(42,136)(8,075)(50,211) PDF p. 50
Other comprehensive income/(loss) for the year, net of taxSingapore dollars thousands –––18,457–18,457(5,429)13,028 PDF p. 50
Total comprehensive loss for the yearSingapore dollars thousands –––18,457(42,136)(23,679)(13,504)(37,183) PDF p. 50
Loss of control over a subsidiarySingapore dollars thousands ––––––34,63434,634 PDF p. 50
Struck off of subsidiariesSingapore dollars thousands ––––––3,2053,205 PDF p. 50
Conversion of shares from convertible bondsSingapore dollars thousands 3543,486–––3,840–3,840 PDF p. 50
At 31 March 2017Singapore dollars thousands 558277,64861,979(16,335)(295,365)28,485(12,674)15,811 PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

The FY2018 total comprehensive loss is printed as 14,638 in the OCI statement and 14,639 in the equity statement, including the FY2019 comparative. The one-thousand-unit difference is preserved.

Group financing reconciliation / 2018 component columns / FY2018 original source

10 metrics

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Group financing reconciliation / 2018 component columns / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2018Group / Convertible bonds / 12-month period 2017-04-01 to 2018-03-312018Group / Finance lease liabilities / 12-month period 2017-04-01 to 2018-03-312018Group / Borrowings / Principal / 12-month period 2017-04-01 to 2018-03-312018Group / Borrowings / Interest (accrued operating expenses) / 12-month period 2017-04-01 to 2018-03-312018Group / Total / 12-month period 2017-04-01 to 2018-03-31 Source
finance
Balance at 1 April 2018Singapore dollars thousands 5411,21015,80376618,320 PDF p. 53
Changes from financing cash flows - proceedsSingapore dollars thousands 1,900–––1,900 PDF p. 53
- repaymentsSingapore dollars thousands –(435)––(435) PDF p. 53
- interest paidSingapore dollars thousands –(63)––(63) PDF p. 53
Non-cash changes - conversion of convertible bondsSingapore dollars thousands (1,744)–––(1,744) PDF p. 53
- amortisation of management feesSingapore dollars thousands (37)–––(37) PDF p. 53
- derivative liability conversion component of convertible bondsSingapore dollars thousands (352)–––(352) PDF p. 53
- interest expensesSingapore dollars thousands 11163–2,1772,351 PDF p. 53
- currency translation differencesSingapore dollars thousands –(70)––(70) PDF p. 53
SubtotalSingapore dollars thousands 41970515,8032,94319,870 PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

Opening and closing balances remain source rows; do not add opening or comprehensive-income subtotals as extra movements.

The original FY2018 Note B prints opening date 1 April 2018 despite the report year ended 31 March 2018, and leaves the final total row unlabelled. The printed date is preserved; it is not silently changed to 2017. The original finance-lease interest paid/expense 63 differs from 65 in the FY2019 comparative, with unchanged closing amounts; retain both originals.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

Group cash effects of loss of control over subsidiaries / comparative 2017 / FY2018 original source

18 metrics

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Group cash effects of loss of control over subsidiaries / comparative 2017 / FY2018 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2017Group / original loss-of-control note / 12-month period 2016-04-01 to 2017-03-31 Source
cash_loss_of_control
Property, plant and equipmentSingapore dollars thousands 3,467 PDF p. 52
Exploration and evaluation expenditureSingapore dollars thousands 20,824 PDF p. 52
Intangible assetsSingapore dollars thousands 10 PDF p. 52
Other non-current assetsSingapore dollars thousands 1,007 PDF p. 52
Security depositSingapore dollars thousands 280 PDF p. 52
Trade and other receivablesSingapore dollars thousands 3 PDF p. 52
Cash and cash equivalentsSingapore dollars thousands 58 PDF p. 52
Trade and other payablesSingapore dollars thousands (5,926) PDF p. 52
Other non-current liabilitiesSingapore dollars thousands (1,813) PDF p. 52
Identified net assets derecognisedSingapore dollars thousands 17,910 PDF p. 52
Loss arising from loss of control Net assets derecognisedSingapore dollars thousands (17,910) PDF p. 52
Reclassification of foreign currency translation reserveSingapore dollars thousands (10,645) PDF p. 52
Derecognition of non-controlling interestsSingapore dollars thousands (34,634) PDF p. 52
Liabilities written backSingapore dollars thousands 19,114 PDF p. 52
Loss arising from loss of controlSingapore dollars thousands (44,075) PDF p. 52
Consideration received in cash and cash equivalentsSingapore dollars thousands – PDF p. 52
Less: Cash and cash equivalents of subsidiaries disposed ofSingapore dollars thousands (58) PDF p. 52
Net cash outflow on loss of control over subsidiariesSingapore dollars thousands (58) PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Original source, all printed comparison columns retained. Sources from different annual reports are not silently merged.

FY2018 annual source: Baker Tilly TFW LLP, auditor report dated 29 June 2018; Disclaimer of Opinion.

Monetary amounts are Singapore dollars thousands; earnings per share uses the original cents unit.

EPS calculation / FY2022 Note11 original source

6 metrics

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EPS calculation / FY2022 Note11 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Group / 12-month period 2021-07-01 to 2022-06-302021Group / 12-month period 2020-07-01 to 2021-06-30 Source
EPS calculation
Profit/(loss) for the financial year attributable to equity holders of the Company ($’000)Singapore dollars thousands 7,507(20,149) PDF p. 82
Weighted average number of ordinary shares outstanding for basic earnings per share (’000)ordinary shares thousands 33,580,17932,448,672 PDF p. 82
Adjustment for convertible bonds and option shares (’000)ordinary shares thousands 2,833,333– PDF p. 82
Weighted average number of ordinary shares outstanding for diluted earnings/(loss) per share (’000)ordinary shares thousands 36,413,51232,448,672 PDF p. 82
Basic earnings/(loss) per share (cents)Singapore cents per share 0.022(0.062) PDF p. 82
Diluted earnings/(loss) per share (cents)Singapore cents per share 0.021(0.062) PDF p. 82
Definitions & sources

Original report: PDF p. 82 ↗

EPS inputs: profit in SGD thousands, weighted average shares in thousands, EPS in Singapore cents per share. Potential option/conversion shares are not actual issued ordinary shares.

NCI subsidiary financial position / FY2022 Note16 original source

6 metrics

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NCI subsidiary financial position / FY2022 Note16 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Signature Metals Limited (SML) / as at 2022-06-302021Signature Metals Limited (SML) / as at 2021-06-302022Ironbark Mining Pty Ltd / as at 2022-06-302021Ironbark Mining Pty Ltd / as at 2021-06-30 Source
NCI subsidiary financial position
Non-current assetsSingapore dollars thousands ––2,5722,137 PDF p. 92
Current assetsSingapore dollars thousands 8415209 PDF p. 92
Non-current liabilitiesSingapore dollars thousands (2,612)(2,762)(537)(566) PDF p. 92
Current liabilitiesSingapore dollars thousands (52,512)(51,023)(8,919)(8,471) PDF p. 92
SubtotalSingapore dollars thousands (55,116)(53,781)(6,869)(6,691) PDF p. 92
Net liabilities attributable to NCISingapore dollars thousands (12,754)(12,445)(1,023)(996) PDF p. 92
Definitions & sources

Original report: PDF p. 92 ↗

Original subsidiary summaries include consolidation adjustments but are before inter-company eliminations. Each pair of columns refers to the named subsidiary, not Group totals. Ownership held by NCI: SML23.14%, Ironbark14.9%.

NCI subsidiary comprehensive income / FY2022 Note16 original source

4 metrics

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NCI subsidiary comprehensive income / FY2022 Note16 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Signature Metals Limited (SML) / 12-month period 2021-07-01 to 2022-06-302021Signature Metals Limited (SML) / 12-month period 2020-07-01 to 2021-06-302022Ironbark Mining Pty Ltd / 12-month period 2021-07-01 to 2022-06-302021Ironbark Mining Pty Ltd / 12-month period 2020-07-01 to 2021-06-30 Source
NCI subsidiary comprehensive income
(Loss)/profit for the financial yearSingapore dollars thousands (4,371)4,476(564)(466) PDF p. 92
(Loss)/profit attributable to NCISingapore dollars thousands (1,011)1,036(84)(70) PDF p. 92
Other comprehensive income/(loss)Singapore dollars thousands 702(744)57– PDF p. 92
Total comprehensive (loss)/income attributable to NCISingapore dollars thousands (309)292(27)(70) PDF p. 92
Definitions & sources

Original report: PDF p. 92 ↗

Original subsidiary summaries include consolidation adjustments but are before inter-company eliminations. Each pair of columns refers to the named subsidiary, not Group totals. Ownership held by NCI: SML23.14%, Ironbark14.9%.

NCI subsidiary cash flows / FY2022 Note16 original source

3 metrics

Units appear below each metric. Scroll to compare years

NCI subsidiary cash flows / FY2022 Note16 original source from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022
Metric / unit 2022Signature Metals Limited (SML) / 12-month period 2021-07-01 to 2022-06-302021Signature Metals Limited (SML) / 12-month period 2020-07-01 to 2021-06-302022Ironbark Mining Pty Ltd / 12-month period 2021-07-01 to 2022-06-302021Ironbark Mining Pty Ltd / 12-month period 2020-07-01 to 2021-06-30 Source
NCI subsidiary cash flows
Cash flows used in operating activitiesSingapore dollars thousands (40)(41)(147)(309) PDF p. 93
Cash flows from financing activitiesSingapore dollars thousands 4440–– PDF p. 93
Net increase/(decrease) in cash and cash equivalentsSingapore dollars thousands 4(1)(147)(309) PDF p. 93
Definitions & sources

Original report: PDF p. 93 ↗

Original subsidiary summaries include consolidation adjustments but are before inter-company eliminations. Each pair of columns refers to the named subsidiary, not Group totals. Ownership held by NCI: SML23.14%, Ironbark14.9%.

Where the money comes from

Segment information

By business

Major customer revenue by attributable segment 1 lines
Major customer revenue by attributable segment
Item / unit 2022Group2021Group Source
Information about major customers (Gold mining and exploration)
Customer 1$'000 83,47788,721 PDF p. 111
Notes

Geographical segments: The Group operates in one main geographical segment by location of customers which is in Australia. Revenue of $83,477,000 (2021: $88,721,000) is derived from one (2021: one) external customer who individually contributed 10% or more of the Group's revenue.

Business segments 2022 (Gold mining and exploration; Investment holdings; Consolidated) 16 lines
Business segments 2022 (Gold mining and exploration; Investment holdings; Consolidated)
Item / unit 2022Gold mining and exploration2022Investment holdings2022Consolidated Source
2022
Total segment revenue$'000 83,477–83,477 PDF p. 112
Revenue from external parties$'000 83,477–83,477 PDF p. 112
Investment trading income$'000 –391391 PDF p. 112
Interest income$'000 13–13 PDF p. 112
Miscellaneous income$'000 (219)202(17) PDF p. 112
Total other income$'000 (206)593387 PDF p. 112
Total revenue and other income$'000 83,27159383,864 PDF p. 112
Depreciation of property, plant and equipment$'000 (6,169)(716)(6,885) PDF p. 112
Amortisation of mining properties$'000 (7,411)–(7,411) PDF p. 112
Finance expense$'000 (784)(325)(1,109) PDF p. 112
Segment profit$'000 3,6641,1314,795 PDF p. 112
Segment assets$'000 71,7611,90373,664 PDF p. 112
2022 Expenditures for segment: Non-current assets
Additions to property, plant and equipment$'000 8,3199579,276 PDF p. 112
Additions to mining properties$'000 8,371–8,371 PDF p. 112
Exploration and evaluation expenditure$'000 4,012–4,012 PDF p. 112
2022
Segment liabilities$'000 35,9545,63641,590 PDF p. 112
Notes

Fair value gain on financial liabilities at fair value through profit or loss (redeemable convertible bonds): –, 3,254, 3,254 (label wraps over two lines). Subtotal of expenditures (unlabelled row): 20,702, 957, 21,659. Total assets per statements of financial position 73,664; Total liabilities per statements of financial position 41,634. Segment 1: Gold mining and exploration; Segment 2: Investment holdings.

Business segments 2021 (Gold mining and exploration; Investment holdings; Consolidated) 17 lines
Business segments 2021 (Gold mining and exploration; Investment holdings; Consolidated)
Item / unit 2021Gold mining and exploration2021Investment holdings2021Consolidated Source
2021
Total segment revenue$'000 88,721–88,721 PDF p. 113
Revenue from external parties$'000 88,721–88,721 PDF p. 113
Investment trading income$'000 –1,1051,105 PDF p. 113
Interest income$'000 30232 PDF p. 113
Miscellaneous income$'000 59573632 PDF p. 113
Total other income$'000 891,6801,769 PDF p. 113
Total revenue and other income$'000 88,8101,68090,490 PDF p. 113
Depreciation$'000 (6,799)(434)(7,233) PDF p. 113
Amortisation of mining properties$'000 (7,783)–(7,783) PDF p. 113
Finance expense$'000 (311)(247)(558) PDF p. 113
Employee share-based compensation$'000 –(12,661)(12,661) PDF p. 113
Segment profit/(loss)$'000 6,046(25,229)(19,183) PDF p. 113
Segment assets$'000 70,27914,47684,755 PDF p. 113
2021 Expenditures for segment: Non-current assets
Additions to property, plant and equipment$'000 13,69730714,004 PDF p. 113
Additions to mining properties$'000 15,916–15,916 PDF p. 113
Exploration and evaluation expenditure$'000 8,116–8,116 PDF p. 113
2021
Segment liabilities$'000 38,01622,35460,370 PDF p. 113
Notes

Fair value loss on financial liabilities at fair value through profit or loss (redeemable convertible bonds): –, (6,254), (6,254) (label wraps over two lines). Subtotal of expenditures (unlabelled row): 37,729, 307, 38,036. Total assets per statements of financial position 84,755; Total liabilities per statements of financial position 61,044.

Debt

Borrowings

Borrowing notes 2 tables

Borrowings

Borrowings — Group
Item / unit 2022$'0002021$'000 Source
Current
Loan A$'000 2,893– PDF p. 97
Loan B$'000 2,130– PDF p. 97
Revolving credit loan$'000 –4,457 PDF p. 97
Total current borrowings$'000 5,0234,457 PDF p. 97
Notes

Row for total has no printed label; it is the subtotal under Current. All borrowings are current; no non-current borrowings.

Loan A: Balmaine Gold Pty Ltd, 100% owned subsidiary, loan from Tomson Pte. Ltd. up to EUR10 million, interest 5% per annum, repayable 30 September 2022, subsequently extended to 31 December 2023; EUR2 million (equivalent to $2,893,000) drawn down. Unsecured disclosure not stated.

Loan B: GI 306 Pty Ltd, AUD2.2 million (equivalent to $2,130,000), interest 15% per annum, repayable November 2022; secured by properties with net carrying amount of $2.8 million.

Revolving credit loan (2021): interest ranging from 2.75% to 8.25% per annum; fully repaid in 2022; at 30 June 2021 secured by financial assets at FVTPL of $8.8 million.

Lease liabilities

Lease liabilities — Group
Item / unit 2022$'0002021$'000 Source
Lease liabilities
Current$'000 4,4793,938 PDF p. 94
Non-current$'000 2,5205,555 PDF p. 94
Notes

Total 6,999 (2022) and 9,493 (2021) printed as unlabeled subtotal.

As at 30 June 2022, the Group’s lease liabilities are secured by property, plant and equipment with a carrying amount of $6,979,000 (2021: $8,990,000) (Note 12(b)).

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend policy The Company does not have a fixed policy on payment of dividends at present. The form, frequency and amount of dividends will depend on the Group’s current and projected performance, the Company’s cash position and any other factors as the Board may deem fit. The Company will consider establishing a dividend policy when it is likely that the Company has the ability to pay a dividend. Company PDF p. 33

Extracted from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022 and checked against the cited pages; see the original report for full context.

Auditor’s report

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
Auditor Baker Tilly TFW LLP Group and Company, FY ended 30 June 2022 PDF p. 48
Engagement partner Mr Ng Wei Lun Group and Company, FY ended 30 June 2022 PDF p. 48
Disclaimer of Opinion We do not express an opinion on the accompanying financial statements. Group and Company, FY ended 30 June 2022 PDF p. 45
Opening balances we are unable to determine whether the opening balances as at 1 July 2021 are fairly stated. Group, FY ended 30 June 2022 · As at 2021-07-01 PDF p. 45
Investment in subsidiaries (Company level) we are unable to obtain sufficient appropriate audit evidence to satisfy ourselves on the recoverable amount of the Company’s investment in the relevant subsidiary. Company, 30 June 2022 · As at 2022-06-30 PDF p. 47

Going concern

ItemValuePeriod / scopeSource
Going concern assumption These factors indicate the existence of material uncertainties that may cast significant doubt on the Group’s and the Company’s ability to continue as going concerns. Group and Company, 30 June 2022 · As at 2022-06-30 PDF p. 46
Going concern assumption We are unable to obtain sufficient appropriate audit evidence to conclude as to the appropriateness of the use of the going concern assumption in the preparation of these financial statements. Group and Company, 30 June 2022 · As at 2022-06-30 PDF p. 46

Extracted from SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022 and checked against the cited pages; see the original report for full context.

How to read these figures

Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.

Comparative figures follow SHEN YAO HOLDINGS LIMITED ANNUAL REPORT 2022, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

The latest full annual report identified is FY2022, ended 30 June 2022. Figures and annual ownership/roles are historical; later dated disclosures are shown separately.

The FY2022 audit report gives a Disclaimer of Opinion. FY2018,2019,2021 also have disclaimers; FY2020 is unmodified with a Material Uncertainty Related to Going Concern section. These qualifications are retained.

Five original annual sources cover FY2018–FY2022. FY2020 covers15 months (1 April 2019–30 June 2020); other years cover12 months. FY2019 financial position also includes opening1 April 2017 balances. All original comparison columns and source differences remain separate.

Primary statements plus EPS and NCI subsidiary notes comprise45 tables750 rows2739 cells. Subsidiary summaries include consolidation adjustments before inter-company eliminations and are not Group totals.

FY2021 restates FY2020 tax/profit/equity by 754 and PPE/lease liabilities by 1084 in SGDthousands. Other printed presentation, arithmetic, percentage and subtotal-caption anomalies are retained with table notes. Marked amounts below1000 are not asserted exactzero.

Company-only equity statements were not found as standalone primary tables in these originals; no table was invented from accounting-policy wording.

Official28 January 2026 update says no quarterly/annual statements released since quarterended 30 September 2022. April 2026 EGMminutes say latest audited/lodged accounts were FY2022; expected FY2023–2025 audits are not completed sources. Monthly cash updates are unaudited/best-effort estimates and do not fill missing annual years.

These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.