Brook Crompton AWC
SGD 0.515
-0.97% -0.01 Updated 27 Oct 2026, 17:16 SGT
Financials
Annual Report 2025
Explore the statements
12 tablesConsolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$'000 | 61,500 | 61,640 | PDF p. 83 |
| Cost of sales$'000 | (44,123) | (45,337) | PDF p. 83 |
| Gross profit$'000 | 17,377 | 16,303 | PDF p. 83 |
| Other income and gains$'000 | 1,981 | 2,043 | PDF p. 83 |
| Distribution and marketing costs$'000 | (7,431) | (6,812) | PDF p. 83 |
| Administrative expenses$'000 | (6,100) | (6,583) | PDF p. 83 |
| Other losses$'000 | (624) | (499) | PDF p. 83 |
| Finance costs$'000 | (141) | (120) | PDF p. 83 |
| Other expenses$'000 | (1,418) | (1,122) | PDF p. 83 |
| Profit before tax$'000 | 3,644 | 3,210 | PDF p. 83 |
| Income tax expense$'000 | (925) | (1,010) | PDF p. 83 |
| Profit, net of tax$'000 | 2,719 | 2,200 | PDF p. 83 |
| Attribution | |||
| Profit attributable to owners of the parent, net of tax$'000 | 3,170 | 2,327 | PDF p. 83 |
| Loss attributable to non-controlling interests, net of tax$'000 | (451) | (127) | PDF p. 83 |
| Other comprehensive income | |||
| Exchange differences on translating foreign operations, net of tax$'000 | (391) | 305 | PDF p. 83 |
| Other comprehensive (loss)/income for the year, net of tax$'000 | (391) | 305 | PDF p. 83 |
| Total comprehensive income for the year, net of tax$'000 | 2,328 | 2,505 | PDF p. 83 |
| Attribution | |||
| Total comprehensive income attributable to owners of the parent$'000 | 2,779 | 2,632 | PDF p. 83 |
| Total comprehensive loss attributable to non-controlling interests$'000 | (451) | (127) | PDF p. 83 |
| Total comprehensive income$'000 | 2,328 | 2,505 | PDF p. 83 |
| Earnings per share | |||
| Basic and diluted earnings per share (cents)cents per share | 8.9 | 6.6 | PDF p. 83 |
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Definitions & sources
Original report: PDF p. 83 ↗
Year ended 31 December 2025. No separate Company income statement is presented; the Company statement of changes in equity shows total comprehensive income of 1,925 (2025) and 1,835 (2024).
Statements of Financial Position (Group and Company)
27 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment$'000 | 8,233 | 5,092 | 217 | 302 | PDF p. 84 |
| Subsidiaries$'000 | – | – | 19,137 | 19,137 | PDF p. 84 |
| Intangible assets$'000 | 39 | 21 | 4 | 7 | PDF p. 84 |
| Other receivables$'000 | – | – | 2,550 | 2,550 | PDF p. 84 |
| Total non-current assets$'000 | 8,272 | 5,113 | 21,908 | 21,996 | PDF p. 84 |
| Current assets | |||||
| Inventories$'000 | 29,291 | 25,970 | – | – | PDF p. 84 |
| Trade and other receivables$'000 | 14,343 | 16,292 | 10,656 | 9,250 | PDF p. 84 |
| Prepayments$'000 | 381 | 764 | 4 | 4 | PDF p. 84 |
| Cash and cash equivalents$'000 | 23,496 | 22,494 | 2,175 | 2,309 | PDF p. 84 |
| Total current assets$'000 | 67,511 | 65,520 | 12,835 | 11,563 | PDF p. 84 |
| Assets | |||||
| Total assets$'000 | 75,783 | 70,633 | 34,743 | 33,559 | PDF p. 84 |
| Equity | |||||
| Share capital$'000 | 149,642 | 149,642 | 149,642 | 149,642 | PDF p. 84 |
| Accumulated losses$'000 | (117,758) | (120,219) | (134,353) | (135,569) | PDF p. 84 |
| Other reserves$'000 | 15,125 | 15,516 | 18,650 | 18,650 | PDF p. 84 |
| Equity, attributable to owner of parent$'000 | 47,009 | 44,939 | 33,939 | 32,723 | PDF p. 84 |
| Non-controlling interest$'000 | 1,872 | 2,323 | – | – | PDF p. 84 |
| Total equity$'000 | 48,881 | 47,262 | 33,939 | 32,723 | PDF p. 84 |
| Non-current liabilities | |||||
| Deferred tax liabilities$'000 | 19 | 22 | – | – | PDF p. 84 |
| Financial liabilities - lease liabilities$'000 | 2,505 | 2,143 | 144 | 229 | PDF p. 84 |
| Total non-current liabilities$'000 | 2,524 | 2,165 | 144 | 229 | PDF p. 84 |
| Current liabilities | |||||
| Provision for warranty$'000 | 112 | 50 | – | – | PDF p. 84 |
| Income tax payable$'000 | 1,016 | 770 | 5 | 7 | PDF p. 84 |
| Trade and other payables$'000 | 22,077 | 19,559 | 570 | 519 | PDF p. 84 |
| Financial liabilities - lease liabilities$'000 | 1,173 | 827 | 85 | 81 | PDF p. 84 |
| Total current liabilities$'000 | 24,378 | 21,206 | 660 | 607 | PDF p. 84 |
| Liabilities | |||||
| Total liabilities$'000 | 26,902 | 23,371 | 804 | 836 | PDF p. 84 |
| Equity and liabilities | |||||
| Total equity and liabilities$'000 | 75,783 | 70,633 | 34,743 | 33,559 | PDF p. 84 |
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Definitions & sources
Original report: PDF p. 84 ↗
As at 31 December 2025. Dash (–) preserved as printed.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Profit | |||
| Profit, net of tax$’000 | 2,719 | 2,200 | PDF p. 83 |
| Profit attributable to owners of the parent, net of tax$’000 | 3,170 | 2,327 | PDF p. 83 |
| Loss attributable to non-controlling interests, net of tax$’000 | (451) | (127) | PDF p. 83 |
| Other comprehensive income: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of tax$’000 | (391) | 305 | PDF p. 83 |
| Other comprehensive income | |||
| Other comprehensive (loss)/income for the year, net of tax$’000 | (391) | 305 | PDF p. 83 |
| Total comprehensive income | |||
| Total comprehensive income for the year, net of tax$’000 | 2,328 | 2,505 | PDF p. 83 |
| Total comprehensive income attribution | |||
| Total comprehensive income attributable to owners of the parent$’000 | 2,779 | 2,632 | PDF p. 83 |
| Total comprehensive loss attributable to non-controlling interests$’000 | (451) | (127) | PDF p. 83 |
| Total comprehensive income$’000 | 2,328 | 2,505 | PDF p. 83 |
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Definitions & sources
Original report: PDF p. 83 ↗
Year Ended 31 December 2025. Amounts in $’000. Only the comprehensive-income-related rows are extracted here.
Consolidated Statement of Cash Flows (Group)
30 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before tax$’000 | 3,644 | 3,210 | PDF p. 87 |
| Cash flows from operating activities - Adjustments for | |||
| Depreciation and amortisation$’000 | 1,418 | 1,122 | PDF p. 87 |
| Gain on disposal of property, plant and equipment$’000 | 1 | – | PDF p. 87 |
| Interest expense$’000 | 141 | 120 | PDF p. 87 |
| Interest income$’000 | (555) | (614) | PDF p. 87 |
| Net effect of exchange rate changes in consolidating foreign operations$’000 | (196) | (88) | PDF p. 87 |
| Cash flows from operating activities | |||
| Operating cash flows before changes in working capital$’000 | 4,453 | 3,750 | PDF p. 87 |
| Inventories$’000 | (3,321) | (988) | PDF p. 87 |
| Trade and other receivables$’000 | 1,949 | 628 | PDF p. 87 |
| Prepayments$’000 | 383 | (103) | PDF p. 87 |
| Trade and other payables$’000 | 2,518 | 1,767 | PDF p. 87 |
| Provision for warranty$’000 | 62 | 103 | PDF p. 87 |
| Retirement benefit contribution received$’000 | – | 322 | PDF p. 87 |
| Net cash flows from operations$’000 | 6,044 | 5,479 | PDF p. 87 |
| Income taxes paid$’000 | (679) | (1,515) | PDF p. 87 |
| Net cash provided by operating activities$’000 | 5,365 | 3,964 | PDF p. 87 |
| Cash flows used in investing activities | |||
| Acquisition of property, plant and equipment$’000 | (2,880) | (679) | PDF p. 87 |
| Acquisition of intangible assets$’000 | (24) | – | PDF p. 87 |
| Proceed on disposal of property, plant and equipment$’000 | 81 | – | PDF p. 87 |
| Interest received$’000 | 555 | 614 | PDF p. 87 |
| Net cash used in investing activities$’000 | (2,268) | (65) | PDF p. 87 |
| Cash flows (used in)/from financing activities | |||
| Capital contribution by non-controlling interest$’000 | – | 2,450 | PDF p. 87 |
| Repayment of obligations under leases$’000 | (1,204) | (1,123) | PDF p. 87 |
| Interest paid$’000 | (141) | (120) | PDF p. 87 |
| Dividends paid$’000 | (709) | (709) | PDF p. 87 |
| Net cash (used in)/provided by financing activities$’000 | (2,054) | 498 | PDF p. 87 |
| Net change in cash | |||
| Net increase in cash and cash equivalents$’000 | 1,043 | 4,397 | PDF p. 87 |
| Cash and cash equivalents, statement of cash flows, beginning balance$’000 | 22,494 | 17,938 | PDF p. 87 |
| Effects of exchange rate changes on cash and cash equivalents$’000 | (41) | 159 | PDF p. 87 |
| Cash and cash equivalents, statement of cash flows, ending balance (Note 21)$’000 | 23,496 | 22,494 | PDF p. 87 |
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Definitions & sources
Original report: PDF p. 87 ↗
Year Ended 31 December 2025. No separate Company cash flow statement is presented.
Statements of Changes in Equity - Group, current year (2025)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group - Total equity | 2025Group - Share capital | 2025Group - Non-controlling interest | 2025Group - Accumulated losses | 2025Group - Translation reserve | 2025Group - Capital reserves | Source |
|---|---|---|---|---|---|---|---|
| Current year | |||||||
| Opening balance at 1 January 2025$’000 | 47,262 | 149,642 | 2,323 | (120,219) | (3,134) | 18,650 | PDF p. 85 |
| Changes in equity | |||||||
| Profit/(loss) for the year$’000 | 2,719 | – | (451) | 3,170 | – | – | PDF p. 85 |
| Dividend paid (Note 14)$’000 | (709) | – | – | (709) | – | – | PDF p. 85 |
| Other comprehensive loss for the year | |||||||
| Exchange differences on translation of foreign operations$’000 | (391) | – | – | – | (391) | – | PDF p. 85 |
| Other comprehensive loss for the year$’000 | (391) | – | – | – | (391) | – | PDF p. 85 |
| Current year | |||||||
| Closing balance at 31 December 2025$’000 | 48,881 | 149,642 | 1,872 | (117,758) | (3,525) | 18,650 | PDF p. 85 |
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Definitions & sources
Original report: PDF p. 85 ↗
Year Ended 31 December 2025. Current year. Amounts in $’000. Columns in printed order: Total equity, Share capital, Non-controlling interest, Accumulated losses, Translation reserve, Capital reserves.
Statements of Changes in Equity - Group, previous year (2024)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group - Total equity | 2024Group - Share capital | 2024Group - Non-controlling interest | 2024Group - Accumulated losses | 2024Group - Translation reserve | 2024Group - Capital reserves | Source |
|---|---|---|---|---|---|---|---|
| Previous year | |||||||
| Opening balance at 1 January 2024$’000 | 43,016 | 149,642 | – | (121,837) | (3,439) | 18,650 | PDF p. 85 |
| Changes in equity | |||||||
| Profit for the year$’000 | 2,200 | – | (127) | 2,327 | – | – | PDF p. 85 |
| Dividend paid (Note 14)$’000 | (709) | – | – | (709) | – | – | PDF p. 85 |
| Capital contribution on a subsidiary$’000 | 2,450 | – | 2,450 | – | – | – | PDF p. 85 |
| Other comprehensive income for the year | |||||||
| Exchange differences on translation of foreign operations$’000 | 305 | – | – | – | 305 | – | PDF p. 85 |
| Other comprehensive income for the year$’000 | 305 | – | – | – | 305 | – | PDF p. 85 |
| Previous year | |||||||
| Closing balance at 31 December 2024$’000 | 47,262 | 149,642 | 2,323 | (120,219) | (3,134) | 18,650 | PDF p. 85 |
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Definitions & sources
Original report: PDF p. 85 ↗
Previous year. Amounts in $’000. Columns in printed order: Total equity, Share capital, Non-controlling interest, Accumulated losses, Translation reserve, Capital reserves.
Statements of Changes in Equity - Company
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company - Total equity (current year) | 2025Company - Share capital (current year) | 2025Company - Accumulated losses (current year) | 2025Company - Other reserves (current year) | Source |
|---|---|---|---|---|---|
| Current year | |||||
| Opening balance at 1 January 2025$’000 | 32,723 | 149,642 | (135,569) | 18,650 | PDF p. 86 |
| Changes in equity | |||||
| Total comprehensive income for the year$’000 | 1,925 | – | 1,925 | – | PDF p. 86 |
| Dividend paid (Note 14)$’000 | (709) | – | (709) | – | PDF p. 86 |
| Current year | |||||
| Closing balance at 31 December 2025$’000 | 33,939 | 149,642 | (134,353) | 18,650 | PDF p. 86 |
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Definitions & sources
Original report: PDF p. 86 ↗
Amounts in $’000. Current year (2025) rows shown; previous year (2024) in separate table. Columns: Total equity, Share capital, Accumulated losses, Other reserves.
Statements of Changes in Equity - Company, previous year (2024)
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Company - Total equity (previous year) | 2024Company - Share capital (previous year) | 2024Company - Accumulated losses (previous year) | 2024Company - Other reserves (previous year) | Source |
|---|---|---|---|---|---|
| Previous year | |||||
| Opening balance at 1 January 2024$’000 | 31,597 | 149,642 | (136,695) | 18,650 | PDF p. 86 |
| Changes in equity | |||||
| Total comprehensive income for the year$’000 | 1,835 | – | 1,835 | – | PDF p. 86 |
| Dividend paid (Note 14)$’000 | (709) | – | (709) | – | PDF p. 86 |
| Previous year | |||||
| Closing balance at 31 December 2024$’000 | 32,723 | 149,642 | (135,569) | 18,650 | PDF p. 86 |
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Definitions & sources
Original report: PDF p. 86 ↗
Amounts in $’000. Columns: Total equity, Share capital, Accumulated losses, Other reserves.
Financial Highlights (five-year)
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group FY2021 | 2022Group FY2022 | 2023Group FY2023 | 2024Group FY2024 | 2025Group FY2025 | Source |
|---|---|---|---|---|---|---|
| Income Statement | ||||||
| TurnoverS$'000 | 48,087 | 61,745 | 71,810 | 61,640 | 61,500 | PDF p. 4 |
| Profit from continuing operationsS$'000 | 2,661 | 1,977 | 4,170 | 2,200 | 2,719 | PDF p. 4 |
| Total Profit attributable to shareholdersS$'000 | 2,661 | 1,977 | 4,170 | 2,200 | 2,719 | PDF p. 4 |
| Statement Of Financial Position | ||||||
| Non-current assetsS$'000 | 4,847 | 4,755 | 5,837 | 5,113 | 8,272 | PDF p. 4 |
| Current assetsS$'000 | 52,167 | 55,688 | 60,371 | 65,520 | 67,511 | PDF p. 4 |
| Current liabilitiesS$'000 | 14,825 | 19,208 | 19,882 | 21,206 | 24,378 | PDF p. 4 |
| Non-current liabilitiesS$'000 | 2,742 | 2,319 | 3,310 | 2,165 | 2,524 | PDF p. 4 |
| Shareholders’ fundS$'000 | 39,447 | 38,916 | 43,016 | 47,262 | 48,881 | PDF p. 4 |
| Statement Of Cash Flows | ||||||
| Net cash generated from (used in) operating activitiesS$'000 | 2,981 | (6,270) | 6,149 | 3,964 | 5,365 | PDF p. 4 |
| Net cash (used in) generated from investing activitiesS$'000 | (82) | (1,280) | 321 | (65) | (2,268) | PDF p. 4 |
| Net cash (used in) generated from financing activitiesS$'000 | (812) | (1,608) | (1,587) | 498 | (2,054) | PDF p. 4 |
| Cash & cash equivalents at the beginning of financial yearS$'000 | 19,279 | 21,233 | 13,312 | 17,938 | 22,494 | PDF p. 4 |
| Effect of exchange rate fluctuation on cash heldS$'000 | (133) | 1,237 | (257) | 159 | (41) | PDF p. 4 |
| Cash & cash equivalents at the end of financial yearS$'000 | 21,233 | 13,312 | 17,938 | 22,494 | 23,496 | PDF p. 4 |
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Definitions & sources
Original report: PDF p. 4 ↗
Highlights table printed in S$’000; FY columns FY2021–FY2025.
Earnings per share (Group, income statement)
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Earnings per share | |||
| Basic and diluted earnings per share (cents)cents | 8.9 | 6.6 | PDF p. 83 |
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Definitions & sources
Original report: PDF p. 83 ↗
Note reference 13.
Note 13 Earnings per share – numerators and denominators
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Numerators | |||
| Profit, net of tax attributable to owners of the parent$'000 | 3,170 | 2,327 | PDF p. 105 |
| Denominators: Weighted average number of equity shares | |||
| Basic and diluted (’000)No. of shares ('000) | 35,459 | 35,459 | PDF p. 105 |
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Definitions & sources
Original report: PDF p. 105 ↗
The weighted average number of equity shares refers to shares in circulation during the reporting year.
There is no difference between the basic and diluted weighted average number of shares.
Note 14 Dividends on equity shares
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company, dividend per share (Singapore cents) | 2024Group and Company, dividend per share (Singapore cents) | 2025Group and Company, total ($’000) | 2024Group and Company, total ($’000) | Source |
|---|---|---|---|---|---|
| Dividends on equity shares | |||||
| Final tax exempt (1-tier) dividendsSingapore cents per share; $’000 | 2 | 2 | 709 | 709 | PDF p. 105 |
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Definitions & sources
Original report: PDF p. 105 ↗
Directors proposed a final dividend of 2.00 (2024: 2.00) Singapore cents per share with a total of $709,000 (2024: $709,000), subject to approval at the AGM; not included as a liability. Payable on all ordinary shares in issue at year-end including new qualifying shares issued up to payment date. No income tax consequences on the group and company.
Where the money comes from
Segment information
By geography
Financial information by operating (geographical) segments - Group 19 lines
| Item / unit | 2025United Kingdom and Continental Europe | 2025North America | 2025Asia Pacific | 2025Corporate | 2025Total | 2024United Kingdom and Continental Europe | 2024North America | 2024Asia Pacific | 2024Corporate | 2024Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||
| Total segment sales$'000 | 29,414 | 24,995 | 9,237 | − | 63,646 | 29,374 | 23,805 | 11,414 | − | 64,593 | PDF p. 98PDF p. 99 |
| Elimination of intersegment sales$'000 | (28) | (1,755) | (363) | − | (2,146) | (365) | (2,588) | − | − | (2,953) | PDF p. 98PDF p. 99 |
| Sales to external parties$'000 | 29,386 | 23,240 | 8,874 | − | 61,500 | 29,009 | 21,217 | 11,414 | − | 61,640 | PDF p. 98PDF p. 99 |
| Segment results$'000 | 2,586 | 3,830 | (141) | (1,013) | 5,262 | 2,237 | 2,062 | 328 | (1,166) | 3,461 | PDF p. 98PDF p. 99 |
| Interest income$'000 | 338 | 98 | 81 | 38 | 555 | 423 | 87 | 25 | 79 | 614 | PDF p. 98PDF p. 99 |
| Interest expense$'000 | (43) | (20) | (64) | (14) | (141) | (70) | (27) | (5) | (18) | (120) | PDF p. 98PDF p. 99 |
| Depreciation and amortisation$'000 | (675) | (237) | (418) | (88) | (1,418) | (703) | (252) | (80) | (87) | (1,122) | PDF p. 98PDF p. 99 |
| Gain on disposal of property, plant and equipment$'000 | − | 1 | − | − | 1 | PDF p. 98 | |||||
| Written off trade receivables$'000 | − | (3) | − | − | (3) | PDF p. 98 | |||||
| Impairment on trade receivables$'000 | (8) | − | − | − | (8) | (8) | (5) | − | − | (13) | PDF p. 98PDF p. 99 |
| Reversal of impairment on trade receivables$'000 | 9 | − | − | − | 9 | 20 | − | 1 | − | 21 | PDF p. 98PDF p. 99 |
| Write off of inventories$'000 | (11) | (215) | − | − | (226) | PDF p. 98 | |||||
| Impairment on inventories$'000 | (233) | (28) | (126) | − | (387) | (206) | (85) | − | − | (291) | PDF p. 98PDF p. 99 |
| Profit/(loss) before income tax$'000 | 1,963 | 3,426 | (668) | (1,077) | 3,644 | 2,347 | 1,786 | 269 | (1,192) | 3,210 | PDF p. 98PDF p. 99 |
| Segment assets$'000 | 32,029 | 28,647 | 11,308 | 3,799 | 75,783 | 28,585 | 26,927 | 10,536 | 4,585 | 70,633 | PDF p. 98PDF p. 99 |
| Group - Included in the segment assets | |||||||||||
| Additions of property, plant and equipment$'000 | 134 | 83 | 2,663 | − | 2,880 | 96 | 482 | 99 | 2 | 679 | PDF p. 98PDF p. 99 |
| Additions of intangible assets$'000 | − | − | 24 | − | 24 | PDF p. 98 | |||||
| Group | |||||||||||
| Segment liabilities$'000 | 12,900 | 9,671 | 3,697 | 634 | 26,902 | 9,165 | 10,848 | 2,629 | 729 | 23,371 | PDF p. 98PDF p. 99 |
| Write back of inventories$'000 | 654 | 6 | − | − | 660 | PDF p. 99 | |||||
Notes
Sales are based on the region in which the entity is located. Total assets and capital expenditure are shown by the geographical area where the assets are located. The sales for Singapore totalled $4,554,000 (2024: $5,030,000 ).
Performance is measured based on the geographical segment's profit before income tax. Wrapped labels: 'Additions of property, plant and equipment' and 'Reversal of impairment on trade receivables' span two lines.
Sales are based on the region in which the entity is located. Total assets and capital expenditure are shown by the geographical area where the assets are located.
Wrapped labels: 'Reversal of impairment on trade receivables' and 'Additions of property, plant and equipment' span two lines.
Debt
Borrowings
Maturity analysis - Group 2025 (contractual undiscounted cash flows)
| Item / unit | 2025Less than 1 year, $'000 | 20251 – 5 years, $'000 | 2025Total, $'000 | Source |
|---|---|---|---|---|
| Non-derivative financial liabilities 2025 | ||||
| Gross lease liabilities$'000 | 1,296 | 2,641 | 3,937 | PDF p. 122 |
Notes
No external borrowings (Note on capital management, page 117).
Maturity analysis - Group 2024 and Company 2025/2024 gross lease liabilities
| Item / unit | 2024Less than 1 year, $'000 | 20241 – 5 years, $'000 | 2024Total, $'000 | Source |
|---|---|---|---|---|
| Group, Non-derivative financial liabilities 2024 | ||||
| Gross lease liabilities$'000 | 1,013 | 2,410 | 3,423 | PDF p. 123 |
Notes
Company 2025 gross lease liabilities: less than 1 year 95; 1–5 years 150; total 245 ($'000).
Company 2024 gross lease liabilities: less than 1 year 95; 1–5 years 245; total 340 ($'000).
Borrowing notes 1 tables
Lease liabilities (current and non-current)
| Item / unit | 2025Group, $'000 | 2024Group, $'000 | 2025Company, $'000 | 2024Company, $'000 | Source |
|---|---|---|---|---|---|
| Lease liabilities | |||||
| Lease liabilities, current$'000 | 1,173 | 827 | 85 | 81 | PDF p. 118 |
| Lease liabilities, non-current$'000 | 2,505 | 2,143 | 144 | 229 | PDF p. 118 |
Notes
Total lease liabilities printed: Group 3,678 (2025), 2,970 (2024); Company 229 (2025), 310 (2024).
Weighted average incremental borrowing rate ranged from 1.75% to 5.50% (2024: 1.75% to 5.50%) per annum.
Lease terms between 2 to 11 years. Lease liabilities under operating leases are secured by the right-of-use assets.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Provision 11.6 - Dividend Policy | The Company does not have a fixed dividend policy. The frequency and amount of dividends will depend on the Company’s earnings, general financial condition, results of operations, capital requirements, cash flow and general business condition, development plans and other factors as the Directors may deem appropriate. Any pay-outs are clearly communicated via announcements through SGXNet. | Company | PDF p. 34 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Final tax exempt (1-tier) dividends | 2 Singapore cents per share | Group and Company, FY2025 (proposed) | PDF p. 105 |
| Final tax exempt (1-tier) dividends | 2 Singapore cents per share | Group and Company, FY2024 comparative | PDF p. 105 |
| Final tax exempt (1-tier) dividends | 709 $'000 | Group and Company, FY2025 (proposed); 2024 comparative also 709 | PDF p. 105 |
| Proposed final dividend | The directors have proposed that a final dividend of 2.00 (2024: 2.00) Singapore cents per share with a total of $709,000 (2024: $709,000) to be paid to shareholders after the annual general meeting to be held subsequent to year-end. | Group and Company, FY2025 vs FY2024 | PDF p. 105 |
| Books Closure Date (Record Date) | 11 May 2026 | Final dividend FY2025 | PDF p. 145 |
| Payment Date for Final Dividend | 29 May 2026 | Final dividend FY2025 | PDF p. 145 |
Extracted from Annual Report 2025 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | RSM SG Assurance LLP | Group and company, year ended 31 December 2025 | PDF p. 82 |
| Engagement partner | Eu Chee Wei David | Group audit, year ended 31 December 2025 | PDF p. 82 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and the Singapore Financial Reporting Standards (International) (“SFRS (I)”) so as to give a true and fair view | Group and company, as at 31 December 2025 | PDF p. 78 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Assessment of expected credit loss allowance on trade receivables | Determining the amount of allowance requires management’s judgement on debts and the amount of collection default based on past collection trends and forward looking estimates. | Group, 31 December 2025 | PDF p. 78 |
| Assessment of allowance on inventories | Determination of the method to use, period to consider, and percentages to apply to aged inventory requires significant management’s judgement. | Group, 31 December 2025 | PDF p. 79 |
Extracted from Annual Report 2025 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 Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.