Lion Asiapac BAZ
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Financials
ANNUAL REPORT 2026
Explore the statements
12 tablesConsolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
28 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| RevenueS$'000 | 23,076 | 17,267 | PDF p. 45 |
| Other income and gainsS$'000 | 1,711 | 1,129 | PDF p. 45 |
| Goods, materials and consumables usedS$'000 | (15,691) | (13,368) | PDF p. 45 |
| Contract cost recognisedS$'000 | (3,202) | (816) | PDF p. 45 |
| Depreciation of property, plant and equipmentS$'000 | (44) | (29) | PDF p. 45 |
| Depreciation of right-of-use assetsS$'000 | (289) | (429) | PDF p. 45 |
| Amortisation of intangible assetsS$'000 | (35) | (215) | PDF p. 45 |
| Employee benefits expenseS$'000 | (2,029) | (1,959) | PDF p. 45 |
| Other expensesS$'000 | (2,075) | (2,258) | PDF p. 45 |
| Finance costsS$'000 | (276) | (294) | PDF p. 45 |
| Other lossesS$'000 | (1,181) | (519) | PDF p. 45 |
| Loss before taxS$'000 | (35) | (1,491) | PDF p. 45 |
| Income tax expenseS$'000 | (502) | (82) | PDF p. 45 |
| Loss from continuing operations for the yearS$'000 | (537) | (1,573) | PDF p. 45 |
| Discontinued operations | |||
| (Loss)/profit after tax from discontinued operationsS$'000 | (7,517) | 730 | PDF p. 45 |
| Income statement | |||
| Loss for the yearS$'000 | (8,054) | (843) | PDF p. 45 |
| Other comprehensive loss: Items that will not be reclassified to profit or loss | |||
| Fair value changes on equity instruments at fair value through other comprehensive income, net of taxS$'000 | (1,038) | 324 | PDF p. 45 |
| Other comprehensive loss: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of taxS$'000 | 2,015 | (143) | PDF p. 45 |
| Other comprehensive loss | |||
| Other comprehensive income for the year, net of taxS$'000 | 977 | 181 | PDF p. 45 |
| Total comprehensive loss | |||
| Total comprehensive lossS$'000 | (7,077) | (662) | PDF p. 45 |
| Loss attributable to | |||
| Owners of the CompanyS$'000 | (7,853) | (841) | PDF p. 45 |
| Non-controlling interestsS$'000 | (201) | (2) | PDF p. 45 |
| Loss net of taxS$'000 | (8,054) | (843) | PDF p. 45 |
| Total comprehensive loss attributable to | |||
| Owners of the CompanyS$'000 | (6,876) | (660) | PDF p. 45 |
| Non-controlling interestsS$'000 | (201) | (2) | PDF p. 45 |
| Total comprehensive lossS$'000 | (7,077) | (662) | PDF p. 45 |
| Basic and diluted (losses)/earnings per share (cents) | |||
| Continuing operationscents per share | (0.41) | (1.94) | PDF p. 45 |
| Discontinued operationscents per share | (9.27) | 0.90 | PDF p. 45 |
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Definitions & sources
Original report: PDF p. 45 ↗
Year ended 30 June 2026. Amounts in S$’000; EPS in cents.
The accompanying notes form an integral part of these financial statements.
Statements of Financial Position (Group and Company)
34 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group (Reclassified) | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipmentS$'000 | 2,521 | 2,428 | – | – | PDF p. 46 |
| Right-of-use assetsS$'000 | 597 | 320 | – | – | PDF p. 46 |
| Intangible assetsS$'000 | 625 | 628 | – | – | PDF p. 46 |
| Investments in subsidiariesS$'000 | – | – | 38,991 | 42,545 | PDF p. 46 |
| Other financial assetsS$'000 | 542 | 1,580 | – | – | PDF p. 46 |
| Total non-current assetsS$'000 | 4,285 | 4,956 | 38,991 | 42,545 | PDF p. 46 |
| Current assets | |||||
| InventoriesS$'000 | 5,751 | 5,390 | – | – | PDF p. 46 |
| Trade and other receivablesS$'000 | 3,959 | 6,333 | 712 | 66 | PDF p. 46 |
| Contract assetsS$'000 | 1,419 | 590 | – | – | PDF p. 46 |
| Other non-financial assetsS$'000 | 288 | 2,253 | 22 | 137 | PDF p. 46 |
| Cash and cash equivalentsS$'000 | 46,450 | 37,693 | 3,895 | 371 | PDF p. 46 |
| SubtotalS$'000 | 57,867 | 52,259 | 4,629 | 574 | PDF p. 46 |
| Assets of a disposal group classified as held for saleS$'000 | – | 15,606 | – | 13,541 | PDF p. 46 |
| Total current assetsS$'000 | 57,867 | 67,865 | 4,629 | 14,115 | PDF p. 46 |
| Assets | |||||
| Total assetsS$'000 | 62,152 | 72,821 | 43,620 | 56,660 | PDF p. 46 |
| Equity | |||||
| Share capitalS$'000 | 36,494 | 47,494 | 36,494 | 47,494 | PDF p. 46 |
| Retained earningsS$'000 | 13,808 | 21,661 | 5,708 | 8,313 | PDF p. 46 |
| Other reserves (adverse balance)S$'000 | (45) | (10,355) | – | – | PDF p. 46 |
| Capital and reserves attributable to owners of the CompanyS$'000 | 50,257 | 58,800 | 42,202 | 55,807 | PDF p. 46 |
| Non-controlling interestsS$'000 | 997 | 1,198 | – | – | PDF p. 46 |
| Total equityS$'000 | 51,254 | 59,998 | 42,202 | 55,807 | PDF p. 46 |
| Non-current liabilities | |||||
| Deferred tax liabilitiesS$'000 | 137 | 141 | – | 6 | PDF p. 46 |
| Lease liabilitiesS$'000 | 279 | 130 | – | – | PDF p. 46 |
| Total non-current liabilitiesS$'000 | 416 | 271 | – | 6 | PDF p. 46 |
| Current liabilities | |||||
| Income tax payableS$'000 | – | – | 61 | 8 | PDF p. 46 |
| BorrowingsS$'000 | 4,105 | 4,589 | – | – | PDF p. 46 |
| Lease liabilitiesS$'000 | 370 | 393 | – | – | PDF p. 46 |
| Trade and other payablesS$'000 | 5,899 | 4,460 | 1,357 | 839 | PDF p. 46 |
| Contract liabilitiesS$'000 | 108 | 421 | – | – | PDF p. 46 |
| SubtotalS$'000 | 10,482 | 9,863 | 1,418 | 847 | PDF p. 46 |
| Liabilities of a disposal group classified as held for saleS$'000 | – | 2,689 | – | – | PDF p. 46 |
| Total current liabilitiesS$'000 | 10,482 | 12,552 | 1,418 | 847 | PDF p. 46 |
| Liabilities | |||||
| Total liabilitiesS$'000 | 10,898 | 12,823 | 1,418 | 853 | PDF p. 46 |
| Equity and liabilities | |||||
| Total equity and liabilitiesS$'000 | 62,152 | 72,821 | 43,620 | 56,660 | PDF p. 46 |
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Definitions & sources
Original report: PDF p. 46 ↗
As at 30 June 2026. Amounts in S$’000. 2025 Group column labelled '(Reclassified)'.
The accompanying notes form an integral part of these financial statements.
No separate Company income statement is printed; only Group profit or loss was found.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
27 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$'000 | 2025Group, S$'000 | Source |
|---|---|---|---|
| Profit or loss | |||
| RevenueS$'000 | 23,076 | 17,267 | PDF p. 45 |
| Other income and gainsS$'000 | 1,711 | 1,129 | PDF p. 45 |
| Goods, materials and consumables usedS$'000 | (15,691) | (13,368) | PDF p. 45 |
| Contract cost recognisedS$'000 | (3,202) | (816) | PDF p. 45 |
| Depreciation of property, plant and equipmentS$'000 | (44) | (29) | PDF p. 45 |
| Depreciation of right-of-use assetsS$'000 | (289) | (429) | PDF p. 45 |
| Amortisation of intangible assetsS$'000 | (35) | (215) | PDF p. 45 |
| Employee benefits expenseS$'000 | (2,029) | (1,959) | PDF p. 45 |
| Other expensesS$'000 | (2,075) | (2,258) | PDF p. 45 |
| Finance costsS$'000 | (276) | (294) | PDF p. 45 |
| Other lossesS$'000 | (1,181) | (519) | PDF p. 45 |
| Loss before taxS$'000 | (35) | (1,491) | PDF p. 45 |
| Income tax expenseS$'000 | (502) | (82) | PDF p. 45 |
| Loss from continuing operations for the yearS$'000 | (537) | (1,573) | PDF p. 45 |
| Discontinued operations | |||
| (Loss)/profit after tax from discontinued operationsS$'000 | (7,517) | 730 | PDF p. 45 |
| Profit or loss | |||
| Loss for the yearS$'000 | (8,054) | (843) | PDF p. 45 |
| Other comprehensive loss: Items that will not be reclassified to profit or loss | |||
| Fair value changes on equity instruments at fair value through other comprehensive income, net of taxS$'000 | (1,038) | 324 | PDF p. 45 |
| Other comprehensive loss: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of taxS$'000 | 2,015 | (143) | PDF p. 45 |
| Other comprehensive loss | |||
| Other comprehensive income for the year, net of taxS$'000 | 977 | 181 | PDF p. 45 |
| Total comprehensive loss | |||
| Total comprehensive lossS$'000 | (7,077) | (662) | PDF p. 45 |
| Loss attributable to | |||
| Owners of the CompanyS$'000 | (7,853) | (841) | PDF p. 45 |
| Non-controlling interestsS$'000 | (201) | (2) | PDF p. 45 |
| Loss net of taxS$'000 | (8,054) | (843) | PDF p. 45 |
| Total comprehensive loss attributable to | |||
| Owners of the CompanyS$'000 | (6,876) | (660) | PDF p. 45 |
| Non-controlling interestsS$'000 | (201) | (2) | PDF p. 45 |
| Basic and diluted (losses)/earnings per share (cents) | |||
| Continuing operationscents | (0.41) | (1.94) | PDF p. 45 |
| Discontinued operationscents | (9.27) | 0.90 | PDF p. 45 |
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Definitions & sources
Original report: PDF p. 45 ↗
YEAR ENDED 30 JUNE 2026. The accompanying notes form an integral part of these financial statements.
Consolidated Statement of Cash Flows (Group)
44 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$'000 | 2025Group, S$'000 (Reclassified) | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Loss before tax from continuing operationsS$'000 | (35) | (1,491) | PDF p. 49 |
| (Loss)/profit before tax from discontinued operationsS$'000 | (7,517) | 744 | PDF p. 49 |
| Loss before taxS$'000 | (7,552) | (747) | PDF p. 49 |
| Adjustments for | |||
| Depreciation of property, plant and equipmentS$'000 | 44 | 426 | PDF p. 49 |
| Depreciation of right-of-use assetsS$'000 | 289 | 487 | PDF p. 49 |
| Amortisation of intangible assetsS$'000 | 35 | 215 | PDF p. 49 |
| Property, plant and equipment written-off(a)S$'000 | 89 | 7 | PDF p. 49 |
| Reversal of impairment loss on property, plant and equipmentS$'000 | – | (886) | PDF p. 49 |
| Allowance for impairment loss on trade receivablesS$'000 | 260 | – | PDF p. 49 |
| Reversal for impairment loss on trade receivablesS$'000 | (8) | (43) | PDF p. 49 |
| Allowance for inventoriesS$'000 | 921 | 14 | PDF p. 49 |
| Inventories written-offS$'000 | – | 24 | PDF p. 49 |
| Impairment loss on right-of-use assetsS$'000 | – | 206 | PDF p. 49 |
| Loss on lease remeasurementS$'000 | 4 | – | PDF p. 49 |
| Loss on disposal of subsidiaryS$'000 | 7,360 | – | PDF p. 49 |
| Interest incomeS$'000 | (643) | (924) | PDF p. 49 |
| Interest expenseS$'000 | 288 | 367 | PDF p. 49 |
| Unrealised currency translation differencesS$'000 | (538) | 256 | PDF p. 49 |
| Cash flows from operating activities | |||
| Operating cash flows before changes in working capitalS$'000 | 549 | (598) | PDF p. 49 |
| InventoriesS$'000 | (1,261) | (37) | PDF p. 49 |
| Trade and other receivablesS$'000 | 4,394 | 5,967 | PDF p. 49 |
| Other non-financial assetsS$'000 | 2,458 | (2,171) | PDF p. 49 |
| Contract assetsS$'000 | (791) | 21 | PDF p. 49 |
| Contract liabilitiesS$'000 | (331) | (410) | PDF p. 49 |
| Trade and other payablesS$'000 | 699 | (578) | PDF p. 49 |
| Net cash flows from operationsS$'000 | 5,717 | 2,194 | PDF p. 49 |
| Income tax paidS$'000 | (546) | (358) | PDF p. 49 |
| Net cash flows from operating activitiesS$'000 | 5,171 | 1,836 | PDF p. 49 |
| Cash flows from investing activities | |||
| Proceeds from disposal of subsidiaries, net of cash retainedS$'000 | 11,468 | – | PDF p. 49 |
| Purchase of property, plant and equipment(b)S$'000 | (122) | (776) | PDF p. 49 |
| Interest receivedS$'000 | 664 | 880 | PDF p. 49 |
| Net cash flows from investing activitiesS$'000 | 12,010 | 104 | PDF p. 49 |
| Cash flows from financing activities | |||
| Fixed deposit pledge, restricted in useS$'000 | – | 1,912 | PDF p. 49 |
| Lease liabilitiesS$'000 | (498) | (562) | PDF p. 49 |
| Repayment of borrowingsS$'000 | (12,879) | (13,411) | PDF p. 49 |
| Proceeds from borrowingsS$'000 | 12,158 | 12,135 | PDF p. 49 |
| Interest paidS$'000 | (246) | (270) | PDF p. 49 |
| Repayment of share capitalS$'000 | (11,000) | – | PDF p. 49 |
| Net cash flows used in financing activitiesS$'000 | (12,465) | (196) | PDF p. 49 |
| Cash and cash equivalents | |||
| Net increase in cash and cash equivalentsS$'000 | 4,716 | 1,744 | PDF p. 49 |
| Cash and cash equivalents, statement of cash flows, beginning balanceS$'000 | 15,207 | 9,435 | PDF p. 49 |
| Effects of currency translation on cash and cash equivalentsS$'000 | 402 | (1,021) | PDF p. 49 |
| Movement in cash subject to foreign exchange controlS$'000 | (4,537) | 5,049 | PDF p. 49 |
| Cash and cash equivalents, statement of cash flows, ending balanceS$'000 | 15,788 | 15,207 | PDF p. 49 |
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Definitions & sources
Original report: PDF p. 49 ↗
(a) S$89,000 relates to assets of a disposal group classified as held for sale.
(b) Of the total amount of S$122,000, S$112,000 relates to assets of a disposal group classified as held for sale.
YEAR ENDED 30 JUNE 2026. 2025 column marked (Reclassified).
Statements of Changes in Equity - Group, current year (year ended 30 June 2026)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital, S$'000 | 2026Group, Retained earnings, S$'000 | 2026Group, (Adverse balance) Other reserves, S$'000 | 2026Group, Attributable to Company sub-total, S$'000 | 2026Group, Non-controlling interests, S$'000 | 2026Group, Total equity, S$'000 | Source |
|---|---|---|---|---|---|---|---|
| Group Current year | |||||||
| Opening balance as at 1 July 2025S$'000 | 47,494 | 21,661 | (10,355) | 58,800 | 1,198 | 59,998 | PDF p. 47 |
| Group Current year - Changes in equity | |||||||
| Loss for the yearS$'000 | – | (7,853) | – | (7,853) | (201) | (8,054) | PDF p. 47 |
| Disposal of subsidiary (Note 11A)S$'000 | – | – | 9,333 | 9,333 | – | 9,333 | PDF p. 47 |
| Other comprehensive incomeS$'000 | – | – | 977 | 977 | – | 977 | PDF p. 47 |
| Total comprehensive (loss)/income for the yearS$'000 | – | (7,853) | 10,310 | 2,457 | (201) | 2,256 | PDF p. 47 |
| Group Current year | |||||||
| Capital reduction (Note 23)S$'000 | (11,000) | – | – | (11,000) | – | (11,000) | PDF p. 47 |
| Closing balance as at 30 June 2026S$'000 | 36,494 | 13,808 | (45) | 50,257 | 997 | 51,254 | PDF p. 47 |
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Definitions & sources
Original report: PDF p. 47 ↗
Total comprehensive (loss)/income for the year label wraps across two lines (second line: 'for the year').
Statements of Changes in Equity - Group, previous year (year ended 30 June 2025)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital, S$'000 | 2025Group, Retained earnings, S$'000 | 2025Group, (Adverse balance) Other reserves, S$'000 | 2025Group, Attributable to Company sub-total, S$'000 | 2025Group, Non-controlling interests, S$'000 | 2025Group, Total equity, S$'000 | Source |
|---|---|---|---|---|---|---|---|
| Group Previous year | |||||||
| Opening balance as at 1 July 2024S$'000 | 47,494 | 22,286 | (10,536) | 59,244 | 1,200 | 60,444 | PDF p. 47 |
| Transfer of unclaimed dividends to retained earningsS$'000 | – | 216 | – | 216 | – | 216 | PDF p. 47 |
| Group Previous year - Changes in equity | |||||||
| Loss for the yearS$'000 | – | (841) | – | (841) | (2) | (843) | PDF p. 47 |
| Other comprehensive incomeS$'000 | – | – | 181 | 181 | – | 181 | PDF p. 47 |
| Total comprehensive (loss)/income for the yearS$'000 | – | (841) | 181 | (660) | (2) | (662) | PDF p. 47 |
| Group Previous year | |||||||
| Closing balance as at 30 June 2025S$'000 | 47,494 | 21,661 | (10,355) | 58,800 | 1,198 | 59,998 | PDF p. 47 |
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Definitions & sources
Original report: PDF p. 47 ↗
Row labels 'Transfer of unclaimed dividends to retained earnings' and 'Total comprehensive (loss)/income for the year' wrap across two lines.
Statements of Changes in Equity - Company (years ended 30 June 2026 and 2025)
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, Share capital, S$'000 | 2026Company, Retained earnings, S$'000 | 2026Company, Total equity, S$'000 | Source |
|---|---|---|---|---|
| Company Current year | ||||
| Opening balance as at 1 July 2025S$'000 | 47,494 | 8,313 | 55,807 | PDF p. 48 |
| Company Current year - Changes in equity | ||||
| Total comprehensive loss for the yearS$'000 | – | (2,605) | (2,605) | PDF p. 48 |
| Company Current year | ||||
| Capital reduction (Note 23)S$'000 | (11,000) | – | (11,000) | PDF p. 48 |
| Closing balance as at 30 June 2026S$'000 | 36,494 | 5,708 | 42,202 | PDF p. 48 |
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Definitions & sources
Original report: PDF p. 48 ↗
Statements of Changes in Equity - Company, previous year (year ended 30 June 2025)
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company, Share capital, S$'000 | 2025Company, Retained earnings, S$'000 | 2025Company, Total equity, S$'000 | Source |
|---|---|---|---|---|
| Company Previous year | ||||
| Opening balance as at 1 July 2024S$'000 | 47,494 | 9,716 | 57,210 | PDF p. 48 |
| Transfer of unclaimed dividends to retained earningsS$'000 | – | 216 | 216 | PDF p. 48 |
| Company Previous year - Changes in equity | ||||
| Total comprehensive loss for the yearS$'000 | – | (1,619) | (1,619) | PDF p. 48 |
| Company Previous year | ||||
| Closing balance as at 30 June 2025S$'000 | 47,494 | 8,313 | 55,807 | PDF p. 48 |
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Definitions & sources
Original report: PDF p. 48 ↗
Financial Highlights – Results of Operations (Group)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 30 June 2026, S$'000 | 2025Group, FY ended 30 June 2025, S$'000 | Source |
|---|---|---|---|
| Results of operations | |||
| Sales, continuing operationsS$'000 | 23,076 | 17,267 | PDF p. 12 |
| Gross Profit %% | 18.1 | 17.9 | PDF p. 12 |
| Loss after income tax, continuing operationsS$'000 | (537) | (1,573) | PDF p. 12 |
| (Loss)/profit after income tax, discontinued operationsS$'000 | (7,517) | 730 | PDF p. 12 |
| Loss for the yearS$'000 | (8,054) | (843) | PDF p. 12 |
| Net loss, continuing operations %% | (2.3) | (9.1) | PDF p. 12 |
| EBITDA, continuing operationsS$'000 | 609 | (524) | PDF p. 12 |
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Definitions & sources
Original report: PDF p. 12 ↗
Financial year ended 30 June. No definitions of EBITDA or Gross Profit % printed on the page.
Financial Highlights – Financial Position (Group)
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, as at 30 June 2026, S$'000 | 2025Group, as at 30 June 2025, S$'000 | Source |
|---|---|---|---|
| Financial position | |||
| Current assetsS$'000 | 57,867 | 67,865 | PDF p. 12 |
| Non-current assetsS$'000 | 4,285 | 4,956 | PDF p. 12 |
| Total assetsS$'000 | 62,152 | 72,821 | PDF p. 12 |
| Current liabilitiesS$'000 | 10,482 | 12,552 | PDF p. 12 |
| Non-current liabilitiesS$'000 | 416 | 271 | PDF p. 12 |
| Total liabilitiesS$'000 | 10,898 | 12,823 | PDF p. 12 |
| Net assetsS$'000 | 51,254 | 59,998 | PDF p. 12 |
| Total equityS$'000 | 51,254 | 59,998 | PDF p. 12 |
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Definitions & sources
Original report: PDF p. 12 ↗
Financial Highlights – Financial Indicators (Group)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY2026 | 2025Group, FY2025 | Source |
|---|---|---|---|
| Return on shareholders’ equity (%) | |||
| – Continuing operations (Return on shareholders’ equity)% | (1.0) | (2.6) | PDF p. 12 |
| – Discontinued operations (Return on shareholders’ equity)% | (14.7) | 1.2 | PDF p. 12 |
| Earnings per share (cents) | |||
| – Continuing operations (Earnings per share)cents | (0.41) | (1.94) | PDF p. 12 |
| – Discontinued operations (Earnings per share)cents | (9.27) | 0.90 | PDF p. 12 |
| Financial indicators | |||
| Net asset per share (cents)cents | 61.97 | 72.50 | PDF p. 12 |
| Current ratioratio (times) | 5.5 | 5.4 | PDF p. 12 |
| Total debts to total assets ratio (%)% | 6.6 | 6.3 | PDF p. 12 |
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Definitions & sources
Original report: PDF p. 12 ↗
Row labels '– Continuing operations'/'– Discontinued operations' appear twice, under 'Return on shareholders’ equity (%)' and 'Earnings per share (cents)'; section field distinguishes them. No dividend row in highlights.
Note 12 (Losses)/Earnings per share – basic and diluted (Group)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Continuing operations, 2026 | 2025Continuing operations, 2025 | 2026Discontinued operations, 2026 | 2025Discontinued operations, 2025 | 2026Total, 2026 | 2025Total, 2025 | Source |
|---|---|---|---|---|---|---|---|
| Note 12 | |||||||
| (Loss)/profit, net of tax attributable to owners of the Company (S$’000)S$'000 | (336) | (1,571) | (7,517) | 730 | (7,853) | (841) | PDF p. 68 |
| Weighted average number of ordinary shares (’000) (Note 23)'000 shares | 81,105 | 81,105 | 81,105 | 81,105 | 81,105 | 81,105 | PDF p. 68 |
| (Losses)/earnings per share (cents)cents | (0.41) | (1.94) | (9.27) | 0.90 | (9.68) | (1.04) | PDF p. 68 |
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Definitions & sources
Original report: PDF p. 68 ↗
Basic (losses)/earnings per share is calculated by dividing the Group’s (loss)/profit, net of tax attributable to owners of the Company for the reporting year by the weighted average number of ordinary shares outstanding during the year.
The weighted average number of ordinary shares refers to shares in issue outstanding during the reporting period.
Table illustrates numerators and denominators used to calculate basic and diluted amount per share of no par value.
Where the money comes from
Segment information
By business
Profit or loss from continuing operations by segment 8 lines
| Item / unit | 2026Supply roofing solutions | 2026Trading | 2026Investment holding | 2026Total | 2025Supply roofing solutions | 2025Trading | 2025Investment holding | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|
| 4B | |||||||||
| RevenueS$'000 | 19,158 | 3,918 | – | 23,076 | 16,409 | 858 | – | 17,267 | PDF p. 61 |
| Segment resultsS$'000 | 653 | (370) | (848) | (565) | 122 | (909) | (1,314) | (2,101) | PDF p. 61 |
| Other income and gainsS$'000 | 222 | 740 | 749 | 1,711 | 379 | 520 | 230 | 1,129 | PDF p. 61 |
| Other lossesS$'000 | (1,181) | – | – | (1,181) | (41) | (217) | (261) | (519) | PDF p. 61 |
| 4B Non-cash expenses | |||||||||
| Depreciation and amortisationS$'000 | 363 | 5 | – | 368 | 523 | 149 | 1 | 673 | PDF p. 61 |
| Impairment loss on inventoriesS$'000 | 921 | – | – | 921 | PDF p. 61 | ||||
| Impairment loss on trade receivablesS$'000 | 260 | – | – | 260 | PDF p. 61 | ||||
| Impairment loss on right-of-use assetsS$'000 | – | 206 | – | 206 | PDF p. 61 | ||||
Notes
Segment results of discontinued operations are excluded as the chief operating decision maker did not separately review them since the decision to dispose. Loss before tax, income tax expense and loss for the year are printed only in the Total column.
Loss before tax, income tax expense and loss for the year are printed only in the Total column.
Segment assets 1 lines
| Item / unit | 2026Supply roofing solutions | 2026Trading | 2026Investment holding | 2026Discontinued operations | 2026Total | 2025Supply roofing solutions | 2025Trading | 2025Investment holding | 2025Discontinued operations | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 4C | |||||||||||
| Reportable segment assets and consolidated total assetsS$'000 | 20,626 | 22,735 | 18,791 | – | 62,152 | 21,165 | 21,226 | 14,824 | 15,606 | 72,821 | PDF p. 62 |
Notes
All assets and liabilities are allocated to reportable segments other than income tax liabilities.
Segment liabilities 1 lines
| Item / unit | 2026Supply roofing solutions | 2026Trading | 2026Investment holding | 2026Discontinued operations | 2026Total | 2025Supply roofing solutions | 2025Trading | 2025Investment holding | 2025Discontinued operations | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 4D | |||||||||||
| Reportable segment liabilitiesS$'000 | 8,737 | 784 | 1,240 | – | 10,761 | 8,846 | 379 | 768 | 2,689 | 12,682 | PDF p. 62 |
Notes
Deferred tax liabilities and consolidated total liabilities are printed only in the Total column.
Other material items – capital expenditure 1 lines
| Item / unit | 2026Supply roofing solutions | 2026Trading | 2026Investment holding | 2026Total | Source |
|---|---|---|---|---|---|
| 4E 2026 | |||||
| Capital expenditureS$'000 | 10 | – | – | 10 | PDF p. 62 |
Notes
2025 capital expenditure is in the separate table below.
Other material items – capital expenditure 1 lines
| Item / unit | 2026Supply roofing solutions | 2026Trading | 2026Investment holding | 2026Total | 2025Supply roofing solutions | 2025Trading | 2025Investment holding | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|
| 4E | |||||||||
| Capital expenditureS$'000 | 10 | – | – | 10 | 395 | 2 | – | 397 | PDF p. 62 |
Notes
2025 capital expenditure is in the separate table below.
Major customers measured by revenue transactions 3 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| 4G | |||
| Top 1 customer in supply of roofing solutions and tradingS$'000 | 3,918 | 1,388 | PDF p. 63 |
| Top 2 customers in supply of roofing solutions and tradingS$'000 | 6,721 | 2,562 | PDF p. 63 |
| Top 3 customers in supply of roofing solutions and tradingS$'000 | 9,150 | 3,421 | PDF p. 63 |
By geography
Geographical information 3 lines
| Item / unit | 2026Revenue | 2025Revenue | 2026Non-current assets | 2025Non-current assets | Source |
|---|---|---|---|---|---|
| 4F | |||||
| MalaysiaS$'000 | 23,076 | 17,267 | 3,731 | 3,364 | PDF p. 63 |
| SingaporeS$'000 | – | – | 554 | 1,592 | PDF p. 63 |
| TotalS$'000 | 23,076 | 17,267 | 4,285 | 4,956 | PDF p. 63 |
Notes
Total row has no printed label. Revenues are attributed to countries on the basis of the customer's location, irrespective of the origin of the goods and services. The non-current assets are analysed by the geographical area in which the assets are located. Malaysia – the main activity is trading and provider of roofing solutions. Singapore – the main activity is investment holding and trading.
Debt
Borrowings
Group maturity analysis of non-derivative financial liabilities, 2026 (contractual undiscounted)
| Item / unit | 2026Less than 1 year | 20261–3 years | 20263–5 years | 2026Over 5 years | 2026Total | Source |
|---|---|---|---|---|---|---|
| 2026 | ||||||
| BorrowingsS$'000 | 4,183 | – | – | – | 4,183 | PDF p. 87 |
| Gross lease liabilitiesS$'000 | 395 | 274 | 13 | – | 682 | PDF p. 87 |
Notes
The amounts are contractual undiscounted cash flows and differ from the amounts in the statement of financial position.
Group maturity analysis of non-derivative financial liabilities, 2025 (contractual undiscounted)
| Item / unit | 2025Less than 1 year | 20251–3 years | 20253–5 years | 2025Over 5 years | 2025Total | Source |
|---|---|---|---|---|---|---|
| 2025 | ||||||
| BorrowingsS$'000 | 4,696 | – | – | – | 4,696 | PDF p. 87 |
| Gross lease liabilitiesS$'000 | 415 | 118 | 16 | 5 | 554 | PDF p. 87 |
Notes
The amounts are contractual undiscounted cash flows and differ from the amounts in the statement of financial position.
Borrowing notes 2 tables
Borrowings
| Item / unit | 2026S$'000 | 2025S$'000 | Source |
|---|---|---|---|
| Borrowings | |||
| Bank borrowingsS$'000 | 4,105 | 4,589 | PDF p. 85 |
Notes
These borrowings are secured by the subsidiary’s fixed deposits, a debenture over its fixed and floating assets, and a corporate guarantee issued by the Company.
The interest terms are fixed interest rate ranges from 3.47% to 4.97% per annum (2025: 5.15% to 8.15%).
Statement of financial position: borrowings and lease liabilities
| Item / unit | 2026Group, S$'000 | 2025Group, S$'000 (Reclassified) | 2026Company, S$'000 | 2025Company, S$'000 | Source |
|---|---|---|---|---|---|
| Non-current liabilities | |||||
| Lease liabilitiesS$'000 | 279 | 130 | – | – | PDF p. 46 |
| Current liabilities | |||||
| BorrowingsS$'000 | 4,105 | 4,589 | – | – | PDF p. 46 |
| Lease liabilitiesS$'000 | 370 | 393 | – | – | PDF p. 46 |
Notes
Borrowings are shown only under current liabilities; no non-current borrowings line is printed.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company seeks to strike an appropriate balance between providing returns to shareholders and retaining sufficient resources to support the Group’s long-term growth. In considering whether to recommend or declare dividends, the Board takes into account, among other factors, the Group’s financial performance, cash flow position, capital expenditure requirements, future investment and growth plans, and prevailing business and economic conditions. | Group | PDF p. 34 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| FY2026 dividend | For FY2026, the Board has not recommended a dividend. | FY2026 | PDF p. 34 |
Extracted from ANNUAL REPORT 2026 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 | PDF p. 44 |
| Engagement partner | Lock Chee Wee | Group and Company | PDF p. 44 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 | Group and Company · As at 2026-06-30 | PDF p. 41 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Recognition of contract revenue | Due to the significant judgement and estimation uncertainty involved in determining the amount and timing of contract revenue recognised, we considered the recognition of contract revenue to be a key audit matter. | Group | PDF p. 41 |
Extracted from ANNUAL REPORT 2026 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 2026, 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.