Global Testing AYN

SGD 1.03 +0.00% +0.00 Updated 6 Nov 2026, 17:16 SGT
+ Add holding ☆ Watchlist Email updates Compare
More
My transactions Market links SGXGoogleYahooTradingView

Financials

Global Testing Corporation Limited Annual Report 2025

Open annual report

Explore the statements

20 tables

Consolidated Statement of Profit or Loss and Other Comprehensive Income

17 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Profit or Loss and Other Comprehensive Income from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group2024Group Source
Consolidated Statement of Profit or Loss and Other Comprehensive Income
RevenueUSD thousand 46,39041,520 PDF p. 45
Cost of salesUSD thousand (36,141)(32,099) PDF p. 45
Gross profitUSD thousand 10,2499,421 PDF p. 45
Other operating incomeUSD thousand 664981 PDF p. 45
Distribution costsUSD thousand (1,441)(1,268) PDF p. 45
Decrease in allowance for expected credit lossUSD thousand 72 PDF p. 45
Administrative expensesUSD thousand (2,973)(2,754) PDF p. 45
Other operating expensesUSD thousand (1,360)(953) PDF p. 45
Finance costsUSD thousand (3)(12) PDF p. 45
Profit before income taxUSD thousand 5,1435,417 PDF p. 45
Income tax expenseUSD thousand (1,275)(270) PDF p. 45
Profit for the yearUSD thousand 3,8685,147 PDF p. 45
Remeasurement of defined benefit obligationUSD thousand 72103 PDF p. 45
Income tax expense related to items that will not be reclassified subsequentlyUSD thousand (14)(20) PDF p. 45
Other comprehensive income for the year, net of taxUSD thousand 5883 PDF p. 45
Total comprehensive income for the yearUSD thousand 3,9265,230 PDF p. 45
Basic and diluted earnings per shareUS cents per share 11.5714.96 PDF p. 45
Definitions & sources

Original report: PDF p. 45 ↗

Statements of Financial Position

27 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group2024Group2025Company2024Company Source
Statements of Financial Position
Cash and cash equivalentsUSD thousand 24,95717,307174132 PDF p. 46
Investments in financial assetsUSD thousand -3,000-- PDF p. 46
Trade receivablesUSD thousand 9,6569,674-- PDF p. 46
Other receivable and prepayments — currentUSD thousand 634869119177 PDF p. 46
Total current assetsUSD thousand 35,24730,850293309 PDF p. 46
Investment in subsidiaryUSD thousand --35,98936,820 PDF p. 46
Property, plant and equipmentUSD thousand 28,13326,569-- PDF p. 46
Other receivables and prepayments — non-currentUSD thousand 750659-- PDF p. 46
Deferred tax assetsUSD thousand 481789-- PDF p. 46
Total non-current assetsUSD thousand 29,36428,01735,98936,820 PDF p. 46
Total assetsUSD thousand 64,61158,86736,28237,129 PDF p. 46
Trade payablesUSD thousand 2,2172,339-- PDF p. 46
Other payablesUSD thousand 9,7247,6367,5416,512 PDF p. 46
Lease liabilities — currentUSD thousand 5859-- PDF p. 46
Income tax payableUSD thousand 1,188356-- PDF p. 46
Total current liabilitiesUSD thousand 13,18710,3907,5416,512 PDF p. 46
Lease liabilities — non-currentUSD thousand 2247-- PDF p. 46
Deferred tax liabilitiesUSD thousand 115151-- PDF p. 46
Total non-current liabilitiesUSD thousand 137198-- PDF p. 46
Share capitalUSD thousand 27,73829,37627,73829,376 PDF p. 46
Treasury sharesUSD thousand -(720)-(720) PDF p. 46
Legal reserveUSD thousand 4,7043,903-- PDF p. 46
Merger reserveUSD thousand (764)(764)-- PDF p. 46
Contributed surplusUSD thousand --2,2952,295 PDF p. 46
Accumulated profits (losses)USD thousand 19,60916,484(1,292)(334) PDF p. 46
Total equityUSD thousand 51,28748,27928,74130,617 PDF p. 46
Total liabilities and shareholders’ equityUSD thousand 64,61158,86736,28237,129 PDF p. 46
Definitions & sources

Original report: PDF p. 46 ↗

Consolidated Statement of Cash Flows

28 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group2024Group Source
Consolidated Statement of Cash Flows
Profit before income taxUSD thousand 5,1435,417 PDF p. 49
Depreciation of property, plant and equipmentUSD thousand 5,6835,812 PDF p. 49
Decrease in allowance for expected credit lossUSD thousand (7)(2) PDF p. 49
Unrealized foreign exchange lossUSD thousand -1 PDF p. 49
Interest incomeUSD thousand (627)(733) PDF p. 49
Interest expenseUSD thousand 312 PDF p. 49
Operating profit before working capital changesUSD thousand 10,19510,507 PDF p. 49
Trade receivablesUSD thousand 25(2,148) PDF p. 49
Other receivables and prepaymentsUSD thousand (2)158 PDF p. 49
Trade payablesUSD thousand (122)(338) PDF p. 49
Other payablesUSD thousand 1,004697 PDF p. 49
Cash generated from operationsUSD thousand 11,1008,876 PDF p. 49
Withholding tax paidUSD thousand (109)(280) PDF p. 49
Interest receivedUSD thousand 769658 PDF p. 49
Net cash from operating activitiesUSD thousand 11,7609,254 PDF p. 49
Settlement of financial assetsUSD thousand 3,0006,015 PDF p. 49
Purchase of property, plant and equipmentUSD thousand (6,124)(6,730) PDF p. 49
Net cash used in investing activitiesUSD thousand (3,124)(715) PDF p. 49
Proceeds from bank loansUSD thousand -1,918 PDF p. 49
Repayment of bank loansUSD thousand -(1,918) PDF p. 49
Repayment of lease liabilitiesUSD thousand (65)(80) PDF p. 49
Purchase of treasury sharesUSD thousand (272)(860) PDF p. 49
Interest paidUSD thousand (3)(12) PDF p. 49
Cash distribution to shareholders — surplus capital returnedUSD thousand (646)(1,276) PDF p. 49
Net cash used in financing activitiesUSD thousand (986)(2,228) PDF p. 49
Net increase in cash and cash equivalentsUSD thousand 7,6506,311 PDF p. 49
Cash and cash equivalents at beginning of yearUSD thousand 17,30710,996 PDF p. 49
Cash and cash equivalents at end of yearUSD thousand 24,95717,307 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Statements of Changes in Equity — Group FY2024

10 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Group FY2024 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2024GroupShare capital2024GroupTreasury shares2024GroupLegal reserve2024GroupMerger reserve2024GroupAccumulated profits2024GroupTotal equity Source
Group equity movements FY2024
Balance at 1 JanuaryUSD thousand 30,810(18)3,509(764)11,64845,185 PDF p. 47
Profit for the yearUSD thousand ----5,1475,147 PDF p. 47
Other comprehensive income for the yearUSD thousand ----8383 PDF p. 47
Total comprehensive incomeUSD thousand ----5,2305,230 PDF p. 47
Repurchase of sharesUSD thousand -(860)---(860) PDF p. 47
Capital reductionUSD thousand (1,276)----(1,276) PDF p. 47
Appropriation to legal reserveUSD thousand --394-(394)- PDF p. 47
Cancellation of sharesUSD thousand (158)158---- PDF p. 47
Total transactions with ownersUSD thousand (1,434)(702)394-(394)(2,136) PDF p. 47
Balance at 31 DecemberUSD thousand 29,376(720)3,903(764)16,48448,279 PDF p. 47
Definitions & sources

Original report: PDF p. 47 ↗

Statements of Changes in Equity — Group FY2025

10 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Group FY2025 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025GroupShare capital2025GroupTreasury shares2025GroupLegal reserve2025GroupMerger reserve2025GroupAccumulated profits2025GroupTotal equity Source
Group equity movements FY2025
Balance at 1 JanuaryUSD thousand 29,376(720)3,903(764)16,48448,279 PDF p. 47
Profit for the yearUSD thousand ----3,8683,868 PDF p. 47
Other comprehensive income for the yearUSD thousand ----5858 PDF p. 47
Total comprehensive incomeUSD thousand ----3,9263,926 PDF p. 47
Repurchase of sharesUSD thousand -(272)---(272) PDF p. 47
Capital reductionUSD thousand (646)----(646) PDF p. 47
Appropriation to legal reserveUSD thousand --801-(801)- PDF p. 47
Cancellation of sharesUSD thousand (992)992---- PDF p. 47
Total transactions with ownersUSD thousand (1,638)720801-(801)(918) PDF p. 47
Balance at 31 DecemberUSD thousand 27,738-4,704(764)19,60951,287 PDF p. 47
Definitions & sources

Original report: PDF p. 47 ↗

Statements of Changes in Equity — Company FY2024

7 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Company FY2024 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2024CompanyShare capital2024CompanyTreasury shares2024CompanyContributed surplus2024CompanyAccumulated losses2024CompanyTotal equity Source
Company equity movements FY2024
Balance at 1 JanuaryUSD thousand 30,810(18)2,29544533,532 PDF p. 48
Loss for the year, representing total comprehensive lossUSD thousand ---(779)(779) PDF p. 48
Repurchase of sharesUSD thousand -(860)--(860) PDF p. 48
Capital reductionUSD thousand (1,276)---(1,276) PDF p. 48
Cancellation of sharesUSD thousand (158)158--- PDF p. 48
Total transactions with ownersUSD thousand (1,434)(702)--(2,136) PDF p. 48
Balance at 31 DecemberUSD thousand 29,376(720)2,295(334)30,617 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Statements of Changes in Equity — Company FY2025

7 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Company FY2025 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025CompanyShare capital2025CompanyTreasury shares2025CompanyContributed surplus2025CompanyAccumulated losses2025CompanyTotal equity Source
Company equity movements FY2025
Balance at 1 JanuaryUSD thousand 29,376(720)2,295(334)30,617 PDF p. 48
Loss for the year, representing total comprehensive lossUSD thousand ---(958)(958) PDF p. 48
Repurchase of sharesUSD thousand -(272)--(272) PDF p. 48
Capital reductionUSD thousand (646)---(646) PDF p. 48
Cancellation of sharesUSD thousand (992)992--- PDF p. 48
Total transactions with ownersUSD thousand (1,638)720--(918) PDF p. 48
Balance at 31 DecemberUSD thousand 27,738-2,295(1,292)28,741 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Earnings per share and calculation inputs — Note11

3 metrics

Units appear below each metric. Scroll to compare years

Earnings per share and calculation inputs — Note11 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group2024Group Source
Earnings per share and calculation inputs — Note11
Profit for the yearUSD thousand 3,8685,147 PDF p. 70
Weighted average ordinary shares in issuethousand shares 33,41934,401 PDF p. 70
Basic earnings per shareUS cents per share 11.5714.96 PDF p. 70
Definitions & sources

Original report: PDF p. 70 ↗

Cash and cash equivalents — Note12

3 metrics

Units appear below each metric. Scroll to compare years

Cash and cash equivalents — Note12 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group2024Group2025Company2024Company Source
Cash and cash equivalents — Note12
Cash and bank balancesUSD thousand 4,9575,137174132 PDF p. 70
Fixed depositsUSD thousand 20,00012,170-- PDF p. 70
Cash and cash equivalentsUSD thousand 24,95717,307174132 PDF p. 70
Definitions & sources

Original report: PDF p. 70 ↗

Investment in subsidiary — Note16

3 metrics

Units appear below each metric. Scroll to compare years

Investment in subsidiary — Note16 from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Company2024Company Source
Investment in subsidiary — Note16
Equity shares at cost — beginning of yearUSD thousand 36,82038,246 PDF p. 74
Subsidiary capital reduction through cash distributionUSD thousand (831)(1,426) PDF p. 74
Equity shares at cost — end of yearUSD thousand 35,98936,820 PDF p. 74
Definitions & sources

Original report: PDF p. 74 ↗

Share capital — Note22 — ordinary share count

4 metrics

Units appear below each metric. Scroll to compare years

Share capital — Note22 — ordinary share count from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group and Company2024Group and Company Source
Share capital — Note22 — ordinary share count
At beginning of yearthousand shares 34,67634,912 PDF p. 80
Cash distribution from capital reductionthousand shares -- PDF p. 80
Treasury shares cancelled during the yearthousand shares (1,325)(236) PDF p. 80
At end of yearthousand shares 33,35134,676 PDF p. 80
Definitions & sources

Original report: PDF p. 80 ↗

Share capital — Note22 — value

4 metrics

Units appear below each metric. Scroll to compare years

Share capital — Note22 — value from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group and Company2024Group and Company Source
Share capital — Note22 — value
At beginning of yearUSD thousand 29,37630,810 PDF p. 80
Cash distribution from capital reductionUSD thousand (646)(1,276) PDF p. 80
Treasury shares cancelled during the yearUSD thousand (992)(158) PDF p. 80
At end of yearUSD thousand 27,73829,376 PDF p. 80
Definitions & sources

Original report: PDF p. 80 ↗

Treasury shares — Note23 — ordinary share count

4 metrics

Units appear below each metric. Scroll to compare years

Treasury shares — Note23 — ordinary share count from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group and Company2024Group and Company Source
Treasury shares — Note23 — ordinary share count
At beginning of yearthousand shares 97327 PDF p. 81
Repurchased during the yearthousand shares 3521,182 PDF p. 81
Cancellation during the yearthousand shares (1,325)(236) PDF p. 81
At end of yearthousand shares -973 PDF p. 81
Definitions & sources

Original report: PDF p. 81 ↗

Treasury shares — Note23 — value

4 metrics

Units appear below each metric. Scroll to compare years

Treasury shares — Note23 — value from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2025Group and Company2024Group and Company Source
Treasury shares — Note23 — value
At beginning of yearUSD thousand 72018 PDF p. 81
Repurchased during the yearUSD thousand 272860 PDF p. 81
Cancellation during the yearUSD thousand (992)(158) PDF p. 81
At end of yearUSD thousand -720 PDF p. 81
Definitions & sources

Original report: PDF p. 81 ↗

Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2024 annual report

17 metrics

Units appear below each metric. Scroll to compare years

Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2024 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2024Group2023Group Source
Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2024 annual report
RevenueUSD thousand 41,52040,586 PDF p. 44
Cost of salesUSD thousand (32,099)(32,642) PDF p. 44
Gross profitUSD thousand 9,4217,944 PDF p. 44
Other operating incomeUSD thousand 981657 PDF p. 44
Distribution costsUSD thousand (1,268)(989) PDF p. 44
Decrease in allowance for expected credit lossUSD thousand 238 PDF p. 44
Administrative expensesUSD thousand (2,754)(2,671) PDF p. 44
Other operating expensesUSD thousand (953)(1,082) PDF p. 44
Finance costsUSD thousand (12)(5) PDF p. 44
Profit before income taxUSD thousand 5,4173,892 PDF p. 44
Income tax expenseUSD thousand (270)(490) PDF p. 44
Profit for the yearUSD thousand 5,1473,402 PDF p. 44
Remeasurement of defined benefit obligationUSD thousand 10324 PDF p. 44
Income tax expense related to items that will not be reclassified subsequentlyUSD thousand (20)(5) PDF p. 44
Other comprehensive income for the year, net of taxUSD thousand 8319 PDF p. 44
Total comprehensive income for the yearUSD thousand 5,2303,421 PDF p. 44
Basic and diluted earnings per shareUS cents per share 14.969.75 PDF p. 44
Definitions & sources

Original report: PDF p. 44 ↗

Statements of Financial Position — as reported in FY2024 annual report

27 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position — as reported in FY2024 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2024Group2023Group2024Company2023Company Source
Statements of Financial Position — as reported in FY2024 annual report
Cash and cash equivalentsUSD thousand 17,30710,99613230 PDF p. 45
Investments in financial assetsUSD thousand 3,0009,016-- PDF p. 45
Trade receivablesUSD thousand 9,6747,524-- PDF p. 45
Other receivables and prepayments — currentUSD thousand 86968317738 PDF p. 45
Total current assetsUSD thousand 30,85028,21930968 PDF p. 45
Investment in subsidiaryUSD thousand --36,82038,246 PDF p. 45
Property, plant and equipmentUSD thousand 26,56926,396-- PDF p. 45
Other receivables and prepayments — non-currentUSD thousand 659773-- PDF p. 45
Deferred tax assetsUSD thousand 789786-- PDF p. 45
Total non-current assetsUSD thousand 28,01727,95536,82038,246 PDF p. 45
Total assetsUSD thousand 58,86756,17437,12938,314 PDF p. 45
Trade payablesUSD thousand 2,3392,677-- PDF p. 45
Other payablesUSD thousand 7,6367,6916,5124,782 PDF p. 45
Lease liabilities — currentUSD thousand 5971-- PDF p. 45
Income tax payableUSD thousand 356410-- PDF p. 45
Total current liabilitiesUSD thousand 10,39010,8496,5124,782 PDF p. 45
Lease liabilities — non-currentUSD thousand 47108-- PDF p. 45
Deferred tax liabilitiesUSD thousand 15132-- PDF p. 45
Total non-current liabilitiesUSD thousand 198140-- PDF p. 45
Share capitalUSD thousand 29,37630,81029,37630,810 PDF p. 45
Treasury sharesUSD thousand (720)(18)(720)(18) PDF p. 45
Legal reserveUSD thousand 3,9033,509-- PDF p. 45
Merger reserveUSD thousand (764)(764)-- PDF p. 45
Contributed surplusUSD thousand --2,2952,295 PDF p. 45
Accumulated profits (losses)USD thousand 16,48411,648(334)445 PDF p. 45
Total equityUSD thousand 48,27945,18530,61733,532 PDF p. 45
Total liabilities and shareholders’ equityUSD thousand 58,86756,17437,12938,314 PDF p. 45
Definitions & sources

Original report: PDF p. 45 ↗

Consolidated Statement of Cash Flows — as reported in FY2024 annual report

28 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows — as reported in FY2024 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2024Group2023Group Source
Consolidated Statement of Cash Flows — as reported in FY2024 annual report
Profit before income taxUSD thousand 5,4173,892 PDF p. 48
Depreciation of property, plant and equipmentUSD thousand 5,8126,202 PDF p. 48
Decrease in allowance for expected credit lossUSD thousand (2)(38) PDF p. 48
Unrealized foreign exchange loss (gain)USD thousand 1(1) PDF p. 48
Interest incomeUSD thousand (733)(625) PDF p. 48
Interest expenseUSD thousand 125 PDF p. 48
Operating profit before working capital changesUSD thousand 10,5079,435 PDF p. 48
Trade receivablesUSD thousand (2,148)541 PDF p. 48
Other receivables and prepaymentsUSD thousand 158(323) PDF p. 48
Trade payablesUSD thousand (338)265 PDF p. 48
Other payablesUSD thousand 69727 PDF p. 48
Cash generated from operationsUSD thousand 8,8769,945 PDF p. 48
Withholding tax paidUSD thousand (280)(67) PDF p. 48
Interest receivedUSD thousand 658533 PDF p. 48
Net cash from operating activitiesUSD thousand 9,25410,411 PDF p. 48
Settlement of (Investment in) financial assetsUSD thousand 6,015(9,015) PDF p. 48
Purchase of property, plant and equipmentUSD thousand (6,730)(5,404) PDF p. 48
Net cash used in investing activitiesUSD thousand (715)(14,419) PDF p. 48
Proceeds from bank loansUSD thousand 1,918- PDF p. 48
Repayment of bank loansUSD thousand (1,918)- PDF p. 48
Repayment of lease liabilitiesUSD thousand (80)(179) PDF p. 48
Purchase of treasury sharesUSD thousand (860)(18) PDF p. 48
Interest paidUSD thousand (12)(5) PDF p. 48
Cash distribution to shareholders — surplus capital returnedUSD thousand (1,276)(2,577) PDF p. 48
Net cash used in financing activitiesUSD thousand (2,228)(2,779) PDF p. 48
Net increase (decrease) in cash and cash equivalentsUSD thousand 6,311(6,787) PDF p. 48
Cash and cash equivalents at beginning of yearUSD thousand 10,99617,783 PDF p. 48
Cash and cash equivalents at end of yearUSD thousand 17,30710,996 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2022 annual report

17 metrics

Units appear below each metric. Scroll to compare years

Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2022 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2022Group2021Group Source
Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2022 annual report
RevenueUSD thousand 46,37038,729 PDF p. 46
Cost of salesUSD thousand (30,125)(26,715) PDF p. 46
Gross profitUSD thousand 16,24512,014 PDF p. 46
Other operating incomeUSD thousand 167145 PDF p. 46
Distribution costsUSD thousand (763)(600) PDF p. 46
Decrease (Increase) in allowance for expected credit lossUSD thousand 105(31) PDF p. 46
Administrative expensesUSD thousand (2,553)(2,694) PDF p. 46
Other operating expensesUSD thousand (1,080)(1,029) PDF p. 46
Finance costsUSD thousand (8)(65) PDF p. 46
Profit before income taxUSD thousand 12,1137,740 PDF p. 46
Income tax (expense) benefitUSD thousand (895)1,656 PDF p. 46
Profit for the yearUSD thousand 11,2189,396 PDF p. 46
Remeasurement of defined benefit obligationUSD thousand 90(31) PDF p. 46
Income tax expense related to items that will not be reclassified subsequentlyUSD thousand (15)- PDF p. 46
Other comprehensive income (loss) for the year, net of taxUSD thousand 75(31) PDF p. 46
Total comprehensive income for the yearUSD thousand 11,2939,365 PDF p. 46
Basic and diluted earnings per shareUS cents per share 32.0126.69 PDF p. 46
Definitions & sources

Original report: PDF p. 46 ↗

Statements of Financial Position — as reported in FY2022 annual report

26 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position — as reported in FY2022 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2022Group2021Group2022Company2021Company Source
Statements of Financial Position — as reported in FY2022 annual report
Cash and cash equivalentsUSD thousand 17,78311,706400121 PDF p. 45
Trade receivablesUSD thousand 8,0279,542-- PDF p. 45
Other receivables and prepayments — currentUSD thousand 5377601233 PDF p. 45
Total current assetsUSD thousand 26,34722,008412154 PDF p. 45
Investment in subsidiaryUSD thousand --40,97846,471 PDF p. 45
Property, plant and equipmentUSD thousand 25,88024,256-- PDF p. 45
Other receivables and prepayments — non-currentUSD thousand 490471-- PDF p. 45
Deferred tax assetsUSD thousand 1,3932,031-- PDF p. 45
Total non-current assetsUSD thousand 27,76326,75840,97846,471 PDF p. 45
Total assetsUSD thousand 54,11048,76641,39046,625 PDF p. 45
Trade payablesUSD thousand 2,4122,228-- PDF p. 45
Other payablesUSD thousand 6,5436,9344,5843,793 PDF p. 45
Lease liabilities — currentUSD thousand 137686-- PDF p. 45
Income tax payableUSD thousand 607364-- PDF p. 45
Total current liabilitiesUSD thousand 9,69910,2124,5843,793 PDF p. 45
Lease liabilities — non-currentUSD thousand 2886-- PDF p. 45
Deferred tax liabilitiesUSD thousand 246-- PDF p. 45
Total non-current liabilitiesUSD thousand 5292-- PDF p. 45
Share capitalUSD thousand 33,64433,64433,64433,644 PDF p. 45
Treasury sharesUSD thousand (257)-(257)- PDF p. 45
Legal reserveUSD thousand 2,1571,194-- PDF p. 45
Merger reserveUSD thousand (764)(764)-- PDF p. 45
Contributed surplusUSD thousand --2,2952,295 PDF p. 45
Accumulated profitsUSD thousand 9,5794,3881,1246,893 PDF p. 45
Total equityUSD thousand 44,35938,46236,80642,832 PDF p. 45
Total liabilities and shareholders’ equityUSD thousand 54,11048,76641,39046,625 PDF p. 45
Definitions & sources

Original report: PDF p. 45 ↗

Consolidated Statement of Cash Flows — as reported in FY2022 annual report

28 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows — as reported in FY2022 annual report from Global Testing Corporation Limited Annual Report 2025
Metric / unit 2022Group2021Group Source
Consolidated Statement of Cash Flows — as reported in FY2022 annual report
Profit before income taxUSD thousand 12,1137,740 PDF p. 48
Depreciation of property, plant and equipmentUSD thousand 6,3137,258 PDF p. 48
(Decrease) Increase in allowance for expected credit lossUSD thousand (105)31 PDF p. 48
Interest incomeUSD thousand (132)(3) PDF p. 48
Interest expenseUSD thousand 865 PDF p. 48
Gain on disposal of property, plant and equipmentUSD thousand -(108) PDF p. 48
Operating profit before working capital changesUSD thousand 18,19714,983 PDF p. 48
Trade receivablesUSD thousand 1,620(4,733) PDF p. 48
Other receivables and prepaymentsUSD thousand 343(352) PDF p. 48
Trade payablesUSD thousand 1841,619 PDF p. 48
Other payablesUSD thousand (449)1,975 PDF p. 48
Cash generated from operationsUSD thousand 19,89513,492 PDF p. 48
Withholding tax paidUSD thousand (19)(10) PDF p. 48
Interest receivedUSD thousand 913 PDF p. 48
Net cash from operating activitiesUSD thousand 19,96713,485 PDF p. 48
Proceeds from disposal of property, plant and equipmentUSD thousand -108 PDF p. 48
Purchase of property, plant and equipmentUSD thousand (7,842)(5,515) PDF p. 48
Net cash used in investing activitiesUSD thousand (7,842)(5,407) PDF p. 48
Proceeds from bank loanUSD thousand -1,612 PDF p. 48
Repayment of bank loanUSD thousand -(1,612) PDF p. 48
Repayment of lease liabilitiesUSD thousand (644)(1,990) PDF p. 48
Purchase of treasury sharesUSD thousand (257)- PDF p. 48
Interest paidUSD thousand (8)(65) PDF p. 48
Dividend paidUSD thousand (5,139)- PDF p. 48
Net cash used in financing activitiesUSD thousand (6,048)(2,055) PDF p. 48
Net increase in cash and cash equivalentsUSD thousand 6,0776,023 PDF p. 48
Cash and cash equivalents at beginning of yearUSD thousand 11,7065,683 PDF p. 48
Cash and cash equivalents at end of yearUSD thousand 17,78311,706 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Where the money comes from

Segment information

By business

Information about major customers - revenue 4 lines
Information about major customers - revenue
Item / unit 2025Revenue2024Revenue Source
Major customers
Customer AUS$'000 14,38614,845 PDF p. 82
Customer BUS$'000 10,7438,791 PDF p. 82
Customer CUS$'000 5,0104,548 PDF p. 82
Customer DUS$'000 4,6702,657 PDF p. 82
Notes

During the year, there are 4 (2024 : 3) customers which each contributed to 10% or more of the Group's total revenue.

By geography

Geographical information - revenue from external customers and non-current assets 7 lines
Geographical information - revenue from external customers and non-current assets
Item / unit 2025Revenue from external customers2024Revenue from external customers2025Non-current assets2024Non-current assets Source
Geographical information
Taiwan, Republic of ChinaUS$'000 18,75816,61828,21526,664 PDF p. 82
JapanUS$'000 16,35217,165-- PDF p. 82
SingaporeUS$'000 4,9282,658-- PDF p. 82
United States of AmericaUS$'000 2,9671,125-- PDF p. 82
ThailandUS$'000 1,3202,462-- PDF p. 82
OthersUS$'000 2,0651,492-- PDF p. 82
TotalUS$'000 46,39041,52028,21526,664 PDF p. 82
Notes

The Group's sole operating segment is the provision of testing services to customers in the semi-conductor industry; segment information is represented by the financial statements as a whole.

The Group's operations and its assets are located mainly in Taiwan, Republic of China.

Debt

Borrowings

Lease liabilities – maturity analysis

Lease liabilities – maturity analysis
Item / unit 2025Group2024Group Source
Maturity analysis
Year 1US$'000 6061 PDF p. 80
Year 2US$'000 1645 PDF p. 80
Year 3US$'000 63 PDF p. 80
Less: Unearned interestUS$'000 (2)(3) PDF p. 80
NetUS$'000 80106 PDF p. 80
Analysed as
CurrentUS$'000 5859 PDF p. 80
Non-currentUS$'000 2247 PDF p. 80
TotalUS$'000 80106 PDF p. 80
Notes

The Group's lease liabilities were secured over certain plant and equipment of the Group (Note 17), and bears average effective interest rate of approximately 3.07% (2024 : 2.95%).

The undiscounted maturity subtotal (82 in 2025; 109 in 2024) is printed without a row label.

Borrowing notes 1 tables

Statements of Financial Position – lease liabilities

Statements of Financial Position – lease liabilities
Item / unit 2025Group2024Group2025Company2024Company Source
Current liabilities
Lease liabilitiesUS$'000 5859-- PDF p. 46
Non-current liabilities
Lease liabilitiesUS$'000 2247-- PDF p. 46
Notes

No bank borrowings are reported on the balance sheet at either year end.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Provision 11.6 - Dividend policy The Group does not have a fixed dividend policy at present. In the event that the Board decides not to declare or recommend a dividend, the Company would disclose the reason(s) for the decision together with the announcement of the financial statements. For FY2025, no dividend was declared as the Group is conserving its cash for business development and growth. Group, FY2025 PDF p. 35

Extracted from Global Testing Corporation Limited Annual Report 2025 and checked against the cited pages; see the original report for full context.

Auditor’s report

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
Audit firm Deloitte & Touche LLP Group and Company, FY2025 PDF p. 44
Engagement partner Mr Tan Cheng Chua Group and Company, FY2025 PDF p. 44

Extracted from Global Testing Corporation Limited 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 Global Testing Corporation Limited Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Amounts are in USD thousands unless the row states otherwise. EPS is in US cents. Ordinary and treasury share counts are in thousand shares, in separate tables from USD share-capital and treasury-cost values. Parentheses indicate negative figures; original dashes are retained.

Full Group income/OCI, financial position and cash flow cover FY2021–2025 using the FY2025, FY2024 and FY2022 original annual reports. Earlier figures retain their original reporting versions and PDF sources. FY2024 overlaps match the newer report, and FY2023 opening cash reconciles to FY2022 closing cash.

Group and Company equity movement statements are provided for FY2024 and FY2025. Separate Company primary income and cash-flow statements are not disclosed; Company equity reports its own annual losses.

The FY2025/FY2024 shareholder cash distributions of USD646/1,276 thousand are surplus-capital returns through capital reduction, at SGD0.025/0.05 per share. They are distinct from the FY2022 dividend of USD5,139 thousand. USD54 thousand of capital-reduction distributions remained unpaid at each of the FY2025/FY2024 year ends (PDF p.80).

Five-year financial figures are USD amounts; SGD capital-return rates are not converted using current exchange rates. Subsidiary capital reductions received by the Company (USD831/1,426 thousand) are distinct from capital returns to the Company’s shareholders.

Note 22 prints FY2025 ordinary share count as 33,351 thousand. Shareholder statistics dated 20 March 2026 give 33,351,527 shares. The different dates and source precision are retained without an asserted exact rounding bridge.

The sole subsidiary Global Testing Corporation is incorporated in Taiwan, Republic of China, and provides testing services. It is distinct from the listed Singapore parent.

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