PNE Industries BDA

SGD 0.37 +0.00% +0.00 Updated 23 Oct 2026, 17:16 SGT
+ Add holding ☆ Watchlist Email updates Compare
More
My transactions Market links SGXGoogleYahooTradingView

Financials

PNE Industries Ltd Annual Report 2025

Open annual report

Explore the statements

24 tables

Statements of Financial Position

29 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group2025Company2024Company Source
Statements of Financial Position
Cash and bank balancesSGD thousand 17,68224,95714,18521,881 PDF p. 32
Trade receivablesSGD thousand 23,90621,95797- PDF p. 32
Other receivablesSGD thousand 8791,3114,023341 PDF p. 32
InventoriesSGD thousand 28,32125,294-- PDF p. 32
Income tax recoverableSGD thousand 230287-6 PDF p. 32
Total current assetsSGD thousand 71,01873,80618,30522,228 PDF p. 32
Property, plant and equipmentSGD thousand 5,0255,149-- PDF p. 32
Right-of-use assetsSGD thousand 1,5192,276-- PDF p. 32
Investments in subsidiariesSGD thousand --21,66220,445 PDF p. 32
Investment in associateSGD thousand 522474-- PDF p. 32
Financial assets at fair value through other comprehensive income (FVTOCI)SGD thousand 1,4191,341170156 PDF p. 32
Deferred tax assetsSGD thousand 717392-- PDF p. 32
Total non-current assetsSGD thousand 9,2029,63221,83220,601 PDF p. 32
Total assetsSGD thousand 80,22083,43840,13742,829 PDF p. 32
Share capitalSGD thousand 36,99136,99136,99136,991 PDF p. 32
Currency translation reserveSGD thousand (2,897)(2,181)-- PDF p. 32
Capital reserveSGD thousand 960938-- PDF p. 32
Investment revaluation reserveSGD thousand 3482707864 PDF p. 32
Accumulated profitsSGD thousand 30,92132,9382,7095,328 PDF p. 32
Total equitySGD thousand 66,32368,95639,77842,383 PDF p. 32
Trade payablesSGD thousand 10,44310,490739 PDF p. 32
Other payablesSGD thousand 2,5092,223352407 PDF p. 32
Lease liabilities — currentSGD thousand 725798-- PDF p. 32
Income tax payableSGD thousand 4057-- PDF p. 32
Total current liabilitiesSGD thousand 13,71713,568359446 PDF p. 32
Lease liabilities — non-currentSGD thousand 180914-- PDF p. 32
Total non-current liabilitiesSGD thousand 180914-- PDF p. 32
Total liabilitiesSGD thousand 13,89714,482359446 PDF p. 32
Total equity and liabilitiesSGD thousand 80,22083,43840,13742,829 PDF p. 32
Definitions & sources

Original report: PDF p. 32 ↗

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 PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Consolidated Statement of Profit or Loss and Other Comprehensive Income
RevenueSGD thousand 71,12160,975 PDF p. 33
Cost of salesSGD thousand (60,817)(49,634) PDF p. 33
Gross profitSGD thousand 10,30411,341 PDF p. 33
Other operating incomeSGD thousand 1,7682,115 PDF p. 33
Distribution costsSGD thousand (1,375)(1,357) PDF p. 33
Administrative expensesSGD thousand (9,836)(9,643) PDF p. 33
Other operating expensesSGD thousand (156)(581) PDF p. 33
Share of results of associateSGD thousand 9766 PDF p. 33
Finance costsSGD thousand (58)(78) PDF p. 33
Profit before income taxSGD thousand 7441,863 PDF p. 33
Income tax expensesSGD thousand (221)(579) PDF p. 33
Profit for the yearSGD thousand 5231,284 PDF p. 33
Net fair value gain/(loss) on financial assets at FVTOCISGD thousand 78(138) PDF p. 33
Exchange difference arising on translation of foreign operationsSGD thousand (716)1,021 PDF p. 33
Other comprehensive (loss)/income for the year, net of taxSGD thousand (638)883 PDF p. 33
Total comprehensive (loss)/income for the yearSGD thousand (115)2,167 PDF p. 33
Basic and diluted earnings per shareSGD cents per share 0.61.5 PDF p. 33
Definitions & sources

Original report: PDF p. 33 ↗

Consolidated Statement of Cash Flows — operating and investing activities

29 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows — operating and investing activities from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Consolidated Statement of Cash Flows — operating and investing activities
Profit before income taxSGD thousand 7441,863 PDF p. 36
Share of results of associateSGD thousand (97)(66) PDF p. 36
Depreciation of property, plant and equipmentSGD thousand 918721 PDF p. 36
Depreciation of right-of-use assetsSGD thousand 732781 PDF p. 36
(Reversal of)/Additional impairment on property, plant and equipmentSGD thousand (2)10 PDF p. 36
Interest income from fixed depositsSGD thousand (626)(1,038) PDF p. 36
Dividend incomeSGD thousand (10)(9) PDF p. 36
Finance costsSGD thousand 5878 PDF p. 36
Loss/(Gain) on disposal of property, plant and equipmentSGD thousand 39(62) PDF p. 36
Property, plant and equipment written offSGD thousand 421 PDF p. 36
Loss allowance recognised on trade receivables (net)SGD thousand 67505 PDF p. 36
Loss allowance for inventories (net)SGD thousand 45135 PDF p. 36
Operating cash flows before movements in working capitalSGD thousand 1,8722,939 PDF p. 36
Trade receivablesSGD thousand (2,223)(2,943) PDF p. 36
Other receivablesSGD thousand 41680 PDF p. 36
InventoriesSGD thousand (3,523)(947) PDF p. 36
Trade payablesSGD thousand 281,338 PDF p. 36
Other payablesSGD thousand 313137 PDF p. 36
Cash (used in)/generated from operationsSGD thousand (3,117)604 PDF p. 36
Interest receivedSGD thousand 6261,038 PDF p. 36
Interest paidSGD thousand (58)(78) PDF p. 36
Income tax paidSGD thousand (500)(369) PDF p. 36
Withholding tax paidSGD thousand -(246) PDF p. 36
Net cash (used in)/generated from operating activitiesSGD thousand (3,049)949 PDF p. 36
Dividends received from associateSGD thousand 6340 PDF p. 36
Dividends received from equity instruments held at FVTOCISGD thousand 109 PDF p. 36
Proceeds from disposal of property, plant and equipmentSGD thousand 2563 PDF p. 36
Purchase of property, plant and equipmentSGD thousand (967)(1,302) PDF p. 36
Net cash used in investing activitiesSGD thousand (869)(1,190) PDF p. 36
Definitions & sources

Original report: PDF p. 36 ↗

Consolidated Statement of Cash Flows — financing and cash reconciliation

7 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows — financing and cash reconciliation from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Consolidated Statement of Cash Flows — financing and cash reconciliation
Dividends paidSGD thousand (2,518)(2,518) PDF p. 37
Repayment of lease liabilitiesSGD thousand (796)(777) PDF p. 37
Net cash used in financing activitiesSGD thousand (3,314)(3,295) PDF p. 37
Net decrease in cash and cash equivalentsSGD thousand (7,232)(3,536) PDF p. 37
Cash and cash equivalents at beginning of yearSGD thousand 24,80228,048 PDF p. 37
Net effect of foreign exchange rate changesSGD thousand (40)290 PDF p. 37
Cash and cash equivalents at end of financial yearSGD thousand 17,53024,802 PDF p. 37
Definitions & sources

Original report: PDF p. 37 ↗

Statements of Changes in Equity — Group FY2024

6 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Group FY2024 from PNE Industries Ltd Annual Report 2025
Metric / unit 2024GroupShare capital2024GroupCurrency translation reserve2024GroupCapital reserve2024GroupInvestment revaluation reserve2024GroupAccumulated profits2024GroupTotal equity Source
Statements of Changes in Equity — Group FY2024
Balance as at 1 October 2023SGD thousand 36,991(3,202)93840834,17269,307 PDF p. 34
Profit for the yearSGD thousand ----1,2841,284 PDF p. 34
Other comprehensive income/(loss) for the yearSGD thousand -1,021-(138)-883 PDF p. 34
Total comprehensive income for the yearSGD thousand -1,021-(138)1,2842,167 PDF p. 34
DividendsSGD thousand ----(2,518)(2,518) PDF p. 34
Balance as at 30 September 2024SGD thousand 36,991(2,181)93827032,93868,956 PDF p. 34
Definitions & sources

Original report: PDF p. 34 ↗

Statements of Changes in Equity — Group FY2025

8 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Group FY2025 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025GroupShare capital2025GroupCurrency translation reserve2025GroupCapital reserve2025GroupInvestment revaluation reserve2025GroupAccumulated profits2025GroupTotal equity Source
Statements of Changes in Equity — Group FY2025
Balance as at 30 September 2024 — opening balance for FY2025SGD thousand 36,991(2,181)93827032,93868,956 PDF p. 34
Profit for the yearSGD thousand ----523523 PDF p. 34
Other comprehensive income/(loss) for the yearSGD thousand -(716)-78-(638) PDF p. 34
Total comprehensive loss for the yearSGD thousand -(716)-78523(115) PDF p. 34
DividendsSGD thousand ----(2,518)(2,518) PDF p. 34
Transfer from accumulated profit to capital reserveSGD thousand --22-(22)- PDF p. 34
Transactions with owners recognised directly in equitySGD thousand --22-(2,540)(2,518) PDF p. 34
Balance as at 30 September 2025SGD thousand 36,991(2,897)96034830,92166,323 PDF p. 34
Definitions & sources

Original report: PDF p. 34 ↗

Statements of Changes in Equity — Company FY2024

6 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Company FY2024 from PNE Industries Ltd Annual Report 2025
Metric / unit 2024CompanyShare capital2024CompanyInvestment revaluation reserve2024CompanyAccumulated profits2024CompanyTotal equity Source
Statements of Changes in Equity — Company FY2024
Balance as at 1 October 2023SGD thousand 36,991402,11639,147 PDF p. 35
Profit for the yearSGD thousand --5,7305,730 PDF p. 35
Other comprehensive income for the yearSGD thousand -24-24 PDF p. 35
Total comprehensive income for the yearSGD thousand -245,7305,754 PDF p. 35
DividendsSGD thousand --(2,518)(2,518) PDF p. 35
Balance as at 30 September 2024SGD thousand 36,991645,32842,383 PDF p. 35
Definitions & sources

Original report: PDF p. 35 ↗

Statements of Changes in Equity — Company FY2025

6 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity — Company FY2025 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025CompanyShare capital2025CompanyInvestment revaluation reserve2025CompanyAccumulated profits2025CompanyTotal equity Source
Statements of Changes in Equity — Company FY2025
Balance as at 30 September 2024 — opening balance for FY2025SGD thousand 36,991645,32842,383 PDF p. 35
Loss for the yearSGD thousand --(101)(101) PDF p. 35
Other comprehensive income for the yearSGD thousand -14-14 PDF p. 35
Total comprehensive loss for the yearSGD thousand -14(101)(87) PDF p. 35
DividendsSGD thousand --(2,518)(2,518) PDF p. 35
Balance as at 30 September 2025SGD thousand 36,991782,70939,778 PDF p. 35
Definitions & sources

Original report: PDF p. 35 ↗

Cash and bank balances — Note6

3 metrics

Units appear below each metric. Scroll to compare years

Cash and bank balances — Note6 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group2025Company2024Company Source
Cash and bank balances — Note6
Fixed depositsSGD thousand 12,16015,26411,93415,059 PDF p. 60
Cash and bank balances excluding fixed depositsSGD thousand 5,5229,6932,2516,822 PDF p. 60
Total cash and bank balancesSGD thousand 17,68224,95714,18521,881 PDF p. 60
Definitions & sources

Original report: PDF p. 60 ↗

Group cash equivalents after pledged deposits — Note6

2 metrics

Units appear below each metric. Scroll to compare years

Group cash equivalents after pledged deposits — Note6 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Group cash equivalents after pledged deposits — Note6
Less: Fixed deposits pledgedSGD thousand (152)(155) PDF p. 60
Cash and cash equivalents in consolidated statement of cash flowsSGD thousand 17,53024,802 PDF p. 60
Definitions & sources

Original report: PDF p. 60 ↗

Earnings per share and calculation inputs — Note26

3 metrics

Units appear below each metric. Scroll to compare years

Earnings per share and calculation inputs — Note26 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Earnings per share and calculation inputs — Note26
Profit for the yearSGD thousand 5231,284 PDF p. 73
Fully paid ordinary shares in issue during the yearthousand shares 83,91783,917 PDF p. 73
Basic and diluted earnings per shareSGD cents per share 0.61.5 PDF p. 73
Definitions & sources

Original report: PDF p. 73 ↗

Previous-year final dividends paid during the financial year — Note28

2 metrics

Units appear below each metric. Scroll to compare years

Previous-year final dividends paid during the financial year — Note28 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Company/Group — payment year; pertains to previous financial year2024Company/Group — payment year; pertains to previous financial year Source
Previous-year final dividends paid during the financial year — Note28
Final dividend per shareSGD per share 0.0200.020 PDF p. 76
Final dividend amount paidSGD 1,679,0001,679,000 PDF p. 76
Definitions & sources

Original report: PDF p. 76 ↗

Interim dividends paid for the current financial year — Note28

2 metrics

Units appear below each metric. Scroll to compare years

Interim dividends paid for the current financial year — Note28 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Company/Group — interim pertains to current financial year2024Company/Group — interim pertains to current financial year Source
Interim dividends paid for the current financial year — Note28
Interim dividend per shareSGD per share 0.0100.010 PDF p. 76
Interim dividend amount paidSGD 839,000839,000 PDF p. 76
Definitions & sources

Original report: PDF p. 76 ↗

Proposed FY2025 final dividend — as disclosed in annual report

2 metrics

Units appear below each metric. Scroll to compare years

Proposed FY2025 final dividend — as disclosed in annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Company/Group — proposal in report; not recognised as a FY2025 liability Source
Proposed FY2025 final dividend — as disclosed in annual report
Proposed final dividend per shareSGD per share 0.020 PDF p. 76
Estimated proposed final dividend totalSGD 1,679,000 PDF p. 76
Definitions & sources

Original report: PDF p. 76 ↗

Investments in subsidiaries — Note12

1 metrics

Units appear below each metric. Scroll to compare years

Investments in subsidiaries — Note12 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Company2024Company Source
Investments in subsidiaries — Note12
Unquoted equity shares at costSGD thousand 21,66220,445 PDF p. 65
Definitions & sources

Original report: PDF p. 65 ↗

Investment in associate — Note13

4 metrics

Units appear below each metric. Scroll to compare years

Investment in associate — Note13 from PNE Industries Ltd Annual Report 2025
Metric / unit 2025Group2024Group Source
Investment in associate — Note13
Unquoted equity shares at costSGD thousand 155155 PDF p. 66
Post-acquisition accumulated profits net of dividends receivedSGD thousand 419385 PDF p. 66
Currency realignmentSGD thousand (52)(66) PDF p. 66
Associate carrying amount — unlabelled subtotalSGD thousand 522474 PDF p. 66
Definitions & sources

Original report: PDF p. 66 ↗

Statements of Financial Position — as reported in FY2024 annual report

29 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position — as reported in FY2024 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2024Group2023Group2024Company2023Company Source
Statements of Financial Position — as reported in FY2024 annual report
Cash and bank balancesSGD thousand 24,95728,19321,88119,544 PDF p. 33
Trade receivablesSGD thousand 21,95720,284-- PDF p. 33
Other receivablesSGD thousand 1,3111,491341372 PDF p. 33
InventoriesSGD thousand 25,29423,244-- PDF p. 33
Income tax recoverableSGD thousand 287-6- PDF p. 33
Total current assetsSGD thousand 73,80673,21222,22819,916 PDF p. 33
Property, plant and equipmentSGD thousand 5,1494,318-- PDF p. 33
Right-of-use assetsSGD thousand 2,2762,456-- PDF p. 33
Investments in subsidiariesSGD thousand --20,44519,514 PDF p. 33
Investment in associateSGD thousand 474457-- PDF p. 33
Financial assets at fair value through other comprehensive incomeSGD thousand 1,3411,479156132 PDF p. 33
Deferred tax assetsSGD thousand 392547-- PDF p. 33
Total non-current assetsSGD thousand 9,6329,25720,60119,646 PDF p. 33
Total assetsSGD thousand 83,43882,46942,82939,562 PDF p. 33
Trade payablesSGD thousand 10,4909,1023929 PDF p. 33
Other payablesSGD thousand 2,2232,026407380 PDF p. 33
Lease liabilities — currentSGD thousand 798732-- PDF p. 33
Income tax payableSGD thousand 5792-6 PDF p. 33
Total current liabilitiesSGD thousand 13,56811,952446415 PDF p. 33
Lease liabilities — non-currentSGD thousand 9141,208-- PDF p. 33
Deferred tax liabilitiesSGD thousand -2-- PDF p. 33
Total non-current liabilitiesSGD thousand 9141,210-- PDF p. 33
Share capitalSGD thousand 36,99136,99136,99136,991 PDF p. 33
Currency translation reserveSGD thousand (2,181)(3,202)-- PDF p. 33
Capital reserveSGD thousand 938938-- PDF p. 33
Investment revaluation reserveSGD thousand 2704086440 PDF p. 33
Accumulated profitsSGD thousand 32,93834,1725,3282,116 PDF p. 33
Net equitySGD thousand 68,95669,30742,38339,147 PDF p. 33
Total liabilities and equitySGD thousand 83,43882,46942,82939,562 PDF p. 33
Definitions & sources

Original report: PDF p. 33 ↗

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 PNE Industries Ltd Annual Report 2025
Metric / unit 2024Group2023Group Source
Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2024 annual report
RevenueSGD thousand 60,97553,528 PDF p. 34
Cost of salesSGD thousand (49,634)(42,887) PDF p. 34
Gross profitSGD thousand 11,34110,641 PDF p. 34
Other operating incomeSGD thousand 2,1152,055 PDF p. 34
Distribution costsSGD thousand (1,357)(1,254) PDF p. 34
Administrative expensesSGD thousand (9,643)(9,849) PDF p. 34
Other operating expensesSGD thousand (581)(764) PDF p. 34
Share of results of associateSGD thousand 6641 PDF p. 34
Finance costsSGD thousand (78)(105) PDF p. 34
Profit before taxSGD thousand 1,863765 PDF p. 34
Income tax expenseSGD thousand (579)(12) PDF p. 34
Profit for the yearSGD thousand 1,284753 PDF p. 34
Net fair value loss on financial assets at FVTOCISGD thousand (138)(346) PDF p. 34
Exchange difference arising on translation of foreign operationsSGD thousand 1,021(2,975) PDF p. 34
Other comprehensive income (loss) for the year, net of taxSGD thousand 883(3,321) PDF p. 34
Total comprehensive income (loss) for the yearSGD thousand 2,167(2,568) PDF p. 34
Basic and diluted earnings per shareSGD cents per share 1.50.9 PDF p. 34
Definitions & sources

Original report: PDF p. 34 ↗

Consolidated Cash Flows — operating and investing activities — as reported in FY2024 annual report

34 metrics

Units appear below each metric. Scroll to compare years

Consolidated Cash Flows — operating and investing activities — as reported in FY2024 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2024Group2023Group Source
Consolidated Cash Flows — operating and investing activities — as reported in FY2024 annual report
Profit before taxSGD thousand 1,863765 PDF p. 37
Share of results of associateSGD thousand (66)(41) PDF p. 37
Depreciation of property, plant and equipmentSGD thousand 721829 PDF p. 37
Depreciation of right-of-use assetsSGD thousand 781838 PDF p. 37
Additional (Reversal of) impairment on property, plant and equipmentSGD thousand 10(47) PDF p. 37
Reversal of impairment on right-of-use assetsSGD thousand -(29) PDF p. 37
Interest incomeSGD thousand (1,038)(1,096) PDF p. 37
Dividend incomeSGD thousand (9)(8) PDF p. 37
Finance costsSGD thousand 78105 PDF p. 37
(Gain) Loss on disposal of property, plant and equipmentSGD thousand (62)224 PDF p. 37
Gain on disposal of asset held for saleSGD thousand -(202) PDF p. 37
Gain on disposal of right-of-use assetsSGD thousand -(141) PDF p. 37
Property, plant and equipment written offSGD thousand 2131 PDF p. 37
Loss allowance recognised on trade receivables (net)SGD thousand 505475 PDF p. 37
Loss allowance for inventories (net)SGD thousand 135179 PDF p. 37
Operating cash flows before movements in working capitalSGD thousand 2,9391,882 PDF p. 37
Trade receivablesSGD thousand (2,943)774 PDF p. 37
Other receivablesSGD thousand 80(259) PDF p. 37
InventoriesSGD thousand (947)(2,219) PDF p. 37
Trade payablesSGD thousand 1,338408 PDF p. 37
Other payablesSGD thousand 137161 PDF p. 37
Cash generated from operationsSGD thousand 604747 PDF p. 37
Interest receivedSGD thousand 1,0381,096 PDF p. 37
Interest paidSGD thousand (78)(105) PDF p. 37
Income tax paidSGD thousand (369)(554) PDF p. 37
Withholding tax paidSGD thousand (246)- PDF p. 37
Net cash from operating activitiesSGD thousand 9491,184 PDF p. 37
Dividends received from associateSGD thousand 4071 PDF p. 37
Dividends received from equity instruments held at FVTOCISGD thousand 98 PDF p. 37
Proceeds from disposal of property, plant and equipmentSGD thousand 63141 PDF p. 37
Proceeds from disposal of asset held for saleSGD thousand -404 PDF p. 37
Proceeds from disposal of right-of-use assetsSGD thousand -225 PDF p. 37
Purchase of property, plant and equipmentSGD thousand (1,302)(538) PDF p. 37
Net cash (used in) from investing activitiesSGD thousand (1,190)311 PDF p. 37
Definitions & sources

Original report: PDF p. 37 ↗

Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2024 annual report

7 metrics

Units appear below each metric. Scroll to compare years

Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2024 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2024Group2023Group Source
Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2024 annual report
Dividends paidSGD thousand (2,518)(3,357) PDF p. 38
Repayment of lease liabilitiesSGD thousand (777)(909) PDF p. 38
Net cash used in financing activitiesSGD thousand (3,295)(4,266) PDF p. 38
Net decrease in cash and cash equivalentsSGD thousand (3,536)(2,771) PDF p. 38
Cash and cash equivalents at beginning of yearSGD thousand 28,04830,956 PDF p. 38
Net effect of foreign exchange rate changesSGD thousand 290(137) PDF p. 38
Cash and cash equivalents at end of yearSGD thousand 24,80228,048 PDF p. 38
Definitions & sources

Original report: PDF p. 38 ↗

Statements of Financial Position — as reported in FY2022 annual report

30 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position — as reported in FY2022 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2022Group2021Group2022Company2021Company Source
Statements of Financial Position — as reported in FY2022 annual report
Cash and bank balancesSGD thousand 31,11238,74021,99422,895 PDF p. 31
Trade receivablesSGD thousand 23,07020,629-- PDF p. 31
Other receivablesSGD thousand 1,2611,584414537 PDF p. 31
InventoriesSGD thousand 22,63123,122-- PDF p. 31
Current assets — unlabelled subtotalSGD thousand 78,07484,07522,40823,432 PDF p. 31
Asset classified as held for saleSGD thousand 211--- PDF p. 31
Total current assetsSGD thousand 78,28584,07522,40823,432 PDF p. 31
Property, plant and equipmentSGD thousand 5,3755,321-- PDF p. 31
Right-of-use assetsSGD thousand 3,5704,710-- PDF p. 31
Investments in subsidiariesSGD thousand --19,51419,514 PDF p. 31
Investment in associateSGD thousand 477570-- PDF p. 31
Financial assets at fair value through other comprehensive incomeSGD thousand 1,825127122119 PDF p. 31
Deferred tax assetsSGD thousand 181442-- PDF p. 31
Total non-current assetsSGD thousand 11,42811,17019,63619,633 PDF p. 31
Total assetsSGD thousand 89,71395,24542,04443,065 PDF p. 31
Trade payablesSGD thousand 9,33613,3292558 PDF p. 31
Other payablesSGD thousand 1,9612,436395532 PDF p. 31
Lease liabilities — currentSGD thousand 836778-- PDF p. 31
Income tax payableSGD thousand 25166139 PDF p. 31
Total current liabilitiesSGD thousand 12,38417,204423599 PDF p. 31
Lease liabilities — non-currentSGD thousand 2,0952,992-- PDF p. 31
Deferred tax liabilitiesSGD thousand 236-- PDF p. 31
Total non-current liabilitiesSGD thousand 2,0973,028-- PDF p. 31
Share capitalSGD thousand 36,99136,99136,99136,991 PDF p. 31
Currency translation reserveSGD thousand (227)660-- PDF p. 31
Capital reserveSGD thousand 938938-- PDF p. 31
Investment revaluation reserveSGD thousand 754(944)3027 PDF p. 31
Accumulated profitsSGD thousand 36,77637,3684,6005,448 PDF p. 31
Net equitySGD thousand 75,23275,01341,62142,466 PDF p. 31
Total liabilities and equitySGD thousand 89,71395,24542,04443,065 PDF p. 31
Definitions & sources

Original report: PDF p. 31 ↗

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 PNE Industries Ltd Annual Report 2025
Metric / unit 2022Group2021Group Source
Consolidated Profit or Loss and Other Comprehensive Income — as reported in FY2022 annual report
RevenueSGD thousand 73,72564,644 PDF p. 32
Cost of salesSGD thousand (59,288)(52,317) PDF p. 32
Gross profitSGD thousand 14,43712,327 PDF p. 32
Other operating incomeSGD thousand 1,7431,016 PDF p. 32
Distribution costsSGD thousand (1,832)(1,979) PDF p. 32
Administrative expensesSGD thousand (9,875)(9,953) PDF p. 32
Other operating expensesSGD thousand (419)(724) PDF p. 32
Share of results of associateSGD thousand 7955 PDF p. 32
Finance costsSGD thousand (148)(65) PDF p. 32
Profit before taxSGD thousand 3,985677 PDF p. 32
Income tax expenseSGD thousand (381)(1,456) PDF p. 32
Profit (Loss) for the yearSGD thousand 3,604(779) PDF p. 32
Net fair value gain (loss) on financial assets at FVTOCISGD thousand 1,698(330) PDF p. 32
Exchange difference arising on translation of foreign operationsSGD thousand (887)496 PDF p. 32
Other comprehensive income for the year, net of taxSGD thousand 811166 PDF p. 32
Total comprehensive income for the yearSGD thousand 4,415(613) PDF p. 32
Basic and diluted earnings (loss) per shareSGD cents per share 4.3(0.9) PDF p. 32
Definitions & sources

Original report: PDF p. 32 ↗

Consolidated Cash Flows — operating and investing activities — as reported in FY2022 annual report

29 metrics

Units appear below each metric. Scroll to compare years

Consolidated Cash Flows — operating and investing activities — as reported in FY2022 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2022Group2021Group Source
Consolidated Cash Flows — operating and investing activities — as reported in FY2022 annual report
Profit before taxSGD thousand 3,985677 PDF p. 35
Share of results of associateSGD thousand (79)(55) PDF p. 35
Depreciation of property, plant and equipmentSGD thousand 887815 PDF p. 35
Depreciation of right-of-use assetsSGD thousand 906889 PDF p. 35
Loss on impairment on property, plant and equipmentSGD thousand 16- PDF p. 35
Reversal of impairment on right-of-use assetsSGD thousand (66)- PDF p. 35
Interest incomeSGD thousand (298)(202) PDF p. 35
Dividend incomeSGD thousand (6)(3) PDF p. 35
Finance costsSGD thousand 14865 PDF p. 35
Loss (Gain) on disposal of property, plant and equipmentSGD thousand 10(2) PDF p. 35
Property, plant and equipment written offSGD thousand -55 PDF p. 35
Loss (Reversal of) allowance recognised on trade receivables (net)SGD thousand 362(28) PDF p. 35
Reversal of allowance for inventories (net)SGD thousand (428)(646) PDF p. 35
Operating cash flows before movements in working capitalSGD thousand 5,4371,565 PDF p. 35
Trade receivablesSGD thousand (2,370)13,221 PDF p. 35
Other receivablesSGD thousand 284(431) PDF p. 35
InventoriesSGD thousand 203(4,998) PDF p. 35
Trade payablesSGD thousand (3,887)(2,860) PDF p. 35
Other payablesSGD thousand (463)(611) PDF p. 35
Cash (used in) generated from operationsSGD thousand (796)5,886 PDF p. 35
Interest receivedSGD thousand 298202 PDF p. 35
Interest paidSGD thousand (148)(65) PDF p. 35
Income tax paidSGD thousand (615)(2,552) PDF p. 35
Net cash (used in) from operating activitiesSGD thousand (1,261)3,471 PDF p. 35
Dividends received from associateSGD thousand 114- PDF p. 35
Dividends received from equity instruments held at FVTOCISGD thousand 63 PDF p. 35
Proceeds from disposal of property, plant and equipmentSGD thousand 2421 PDF p. 35
Purchase of property, plant and equipmentSGD thousand (1,199)(519) PDF p. 35
Net cash used in investing activitiesSGD thousand (1,055)(495) PDF p. 35
Definitions & sources

Original report: PDF p. 35 ↗

Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2022 annual report

7 metrics

Units appear below each metric. Scroll to compare years

Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2022 annual report from PNE Industries Ltd Annual Report 2025
Metric / unit 2022Group2021Group Source
Consolidated Cash Flows — financing and cash reconciliation — as reported in FY2022 annual report
Dividends paidSGD thousand (4,196)(5,874) PDF p. 36
Repayment of lease liabilitiesSGD thousand (780)(724) PDF p. 36
Net cash used in financing activitiesSGD thousand (4,976)(6,598) PDF p. 36
Net decrease in cash and cash equivalentsSGD thousand (7,292)(3,622) PDF p. 36
Cash and cash equivalents at beginning of yearSGD thousand 38,57843,021 PDF p. 36
Net effect of foreign exchange rate changesSGD thousand (330)(821) PDF p. 36
Cash and cash equivalents at end of yearSGD thousand 30,95638,578 PDF p. 36
Definitions & sources

Original report: PDF p. 36 ↗

Where the money comes from

Segment information

By business

Segment revenue and results by business segment (Note 27(i)) 4 lines
Segment revenue and results by business segment (Note 27(i)) — Group
Item / unit 2025Revenue by reportable segment, $'0002024Revenue by reportable segment, $'0002025Net Profit by reportable segment, $'0002024Net Profit by reportable segment, $'000 Source
Segment revenue and results
Contract manufacturing$'000 62,89353,32286710 PDF p. 74
Trading$'000 8,2187,644372545 PDF p. 74
Others$'000 109(379)(418) PDF p. 74
Total$'000 71,12160,97579837 PDF p. 74
Notes

Revenue reported represents revenue from external customers after excluding all inter-segment sales between contract manufacturing and trading segments amounting to $6,725,000 (2024: $6,726,000).

Segment profit represents the profit earned by each segment, before finance costs and income tax expense.

Reconciliation of segment net profit to profit for the year (Note 27(i)) 6 lines
Reconciliation of segment net profit to profit for the year (Note 27(i)) — Group
Item / unit 2025Net Profit reconciliation, $'0002024Net Profit reconciliation, $'000 Source
Reconciliation
Interest income$'000 6261,038 PDF p. 74
Share of results of associate$'000 9766 PDF p. 74
Finance costs$'000 (58)(78) PDF p. 74
Profit before income tax$'000 7441,863 PDF p. 74
Income tax expense$'000 (221)(579) PDF p. 74
Profit for the year$'000 5231,284 PDF p. 74
Notes

These lines sit under the Net Profit columns (2025, 2024) of the segment table.

Segment assets and liabilities (Note 27(ii)) 12 lines
Segment assets and liabilities (Note 27(ii)) — Group
Item / unit 2025segment assets and liabilities, $'0002024segment assets and liabilities, $'000 Source
Segment assets
Contract manufacturing (Segment assets)$'000 55,32051,883 PDF p. 75
Trading (Segment assets)$'000 4,1003,837 PDF p. 75
Others (Segment assets)$'000 752741 PDF p. 75
Total segment assets$'000 60,17256,461 PDF p. 75
Unallocated (assets)$'000 20,04826,977 PDF p. 75
Consolidated assets$'000 80,22083,438 PDF p. 75
Segment liabilities
Contract manufacturing (Segment liabilities)$'000 12,45013,220 PDF p. 75
Trading (Segment liabilities)$'000 1,088791 PDF p. 75
Others (Segment liabilities)$'000 319414 PDF p. 75
Total segment liabilities$'000 13,85714,425 PDF p. 75
Unallocated (liabilities)$'000 4057 PDF p. 75
Consolidated liabilities$'000 13,89714,482 PDF p. 75
Notes

All assets are allocated to reportable segments other than cash and bank balances (Note 6), income tax recoverable, financial assets at FVTOCI (Note 14), and deferred tax assets (Note 15).

All liabilities are allocated to reportable segments other than income tax payable.

Other segment information (Note 27(iii)) 3 lines
Other segment information (Note 27(iii)) — Group
Item / unit 2025Depreciation, $'0002024Depreciation, $'0002025Additions to non-current assets*, $'0002024Additions to non-current assets*, $'0002025Loss allowance/(Reversal) on trade receivables, $'0002024Loss allowance/(Reversal) on trade receivables, $'0002025Allowance for/(Reversal of) inventories, $'0002024Allowance for/(Reversal of) inventories, $'000 Source
Other segment information
Contract manufacturing$'000 1,5021,3579491,2996851037250 PDF p. 75
Trading$'000 148145183(1)(5)8(115) PDF p. 75
Total (unlabelled total row)$'000 1,6501,5029671,3026750545135 PDF p. 75
Notes

* Excluding deferred tax assets.

In addition to the depreciation reported above, reversal of impairment loss of $2,000 (2024: impairment loss of $10,000) attributable to the reportable segment under contract manufacturing was recognised in respect of property, plant and equipment in 2025.

By geography

Geographical information (Note 27) 7 lines
Geographical information (Note 27) — Group
Item / unit 2025Revenue from external customers, $'0002024Revenue from external customers, $'0002025Non-current assets, $'0002024Non-current assets, $'000 Source
Geographical information
Romania$'000 27,80324,692-- PDF p. 76
Netherlands$'000 5,5695,308522474 PDF p. 76
PRC$'000 16,52511,4617141,379 PDF p. 76
Malaysia$'000 6,1376,2355,4045,361 PDF p. 76
Singapore$'000 6,6115,226426685 PDF p. 76
Others$'000 8,4768,053-- PDF p. 76
Total (unlabelled total row)$'000 71,12160,9757,0667,899 PDF p. 76
Notes

Revenue is analysed by geographical location of customers; non-current assets by geographical location of assets.

Major customers: revenue of approximately $46,141,000 (2024: $36,398,000) arose from sales to the Group's two (2024: two) major groups of customers, each accounting for more than 10% of total external revenue.

Debt

Borrowings

Lease liabilities - maturity analysis

Lease liabilities - maturity analysis — Group
Item / unit 2025$'0002024$'000 Source
Maturity analysis
Year 1$'000 749856 PDF p. 70
Year 2$'000 184758 PDF p. 70
Year 3$'000 -184 PDF p. 70
Less: Future interest$'000 (28)(86) PDF p. 70
Analysed as
Current$'000 725798 PDF p. 70
Non-current$'000 180914 PDF p. 70
Notes

Total undiscounted: 933 (2025), 1,798 (2024); carrying total 905 (2025), 1,712 (2024).

The weighted average incremental borrowing rate was 4.38% (2024: 4.32%) per annum.

The above represents leases for factory and office space and office equipment.

Page 3 states the Group remains debt-free with no bank borrowings.

Borrowing notes 1 tables

Statements of Financial Position - lease liabilities

Statements of Financial Position - lease liabilities
Item / unit 2025Group, $'0002024Group, $'0002025Company, $'0002024Company, $'000 Source
Current liabilities
Lease liabilities (current)$'000 725798-- PDF p. 32
Non-current liabilities
Lease liabilities (non-current)$'000 180914-- PDF p. 32
Notes

No bank borrowings reported.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend policy The Company does not have a formal dividend policy. The Board considers factors such as the Group’s performance, financial position, future plans, external economic environment, and other factors deemed appropriate when deciding the amount of dividends to be declared or proposed. The Company has paid dividends at least once annually since 2007 and twice annually since 2014. Any pay-outs are promptly communicated via announcements through SGXNET. Company PDF p. 19

Dividends declared and proposed

ItemValuePeriod / scopeSource
interim dividend 0.010 $ per share FY2025 (year ended 30 September 2025), one-tier tax-exempt, declared and paid PDF p. 76
interim dividend 0.010 $ per share FY2024 comparative, one-tier tax-exempt PDF p. 76
final dividend 0.020 $ per share FY2025 proposed, one-tier tax-exempt, subject to shareholder approval at AGM PDF p. 76
final dividend 0.020 $ per share FY2024 comparative (year ended 30 September 2024), one-tier tax-exempt, paid 14 February 2025 PDF p. 76
Notice of book closure 27 January 2026 FY2025 proposed final dividend · As at 2026-01-27 PDF p. 81
Payment of the dividend 13 February 2026 FY2025 proposed final dividend, if approved at AGM on 22 January 2026 PDF p. 81

Payout

ItemValuePeriod / scopeSource
total dividend for FY25 three cents per share FY2025; consistent with prior year PDF p. 4

Extracted from PNE Industries Ltd 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 Forvis Mazars LLP Group and Company, FY ended 30 September 2025 PDF p. 31
Engagement partner Wong Zi En Group and Company, FY ended 30 September 2025 PDF p. 31
Auditors' report date 5 December 2025 Group and Company · As at 2025-12-05 PDF p. 31
Opinion properly drawn up in accordance with the provisions of the Singapore Companies Act 1967 Group and Company, FY ended 30 September 2025 PDF p. 28
Other matter audited by another firm of auditors who expressed an unmodified opinion FY ended 30 September 2024 comparatives PDF p. 31

Extracted from PNE Industries Ltd 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 PNE Industries Ltd Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

The financial year ends on 30 September. Amounts are in SGD thousands unless the row states otherwise; EPS is in SGD cents and dividend rates are SGD per share. Parentheses indicate negative figures; original dashes are retained.

Full Group income/OCI, Group and Company financial position and Group cash flow cover FY2021–2025 using FY2025, FY2024 and FY2022 original annual reports. Earlier presentations, including held-for-sale assets and extra disposal/impairment cash-flow rows, are retained with their own original PDF sources. FY2024 overlaps agree with the latest report.

Group and Company equity movements are disclosed for FY2024 and FY2025. Separate Company primary income and cash-flow statements are not disclosed; the Company’s own annual profit/loss is retained in its equity movements.

Bank balances include pledged deposits. FY2025 SGD 17,682 thousand less pledged 152 gives cash equivalents 17,530; FY2024 SGD 24,957 less pledged 155 gives 24,802, exactly matching cash flows (PDF p.60).

Dividends paid during FY2025 are prior-year final SGD 0.020 per share (SGD 1,679,000) plus current-year interim SGD 0.010 (SGD 839,000), totalling SGD 2,518,000. The FY2024 comparison shows the same paid component amounts. Payment years remain distinct from the financial year to which a dividend relates.

For FY2025 the report proposes a final SGD 0.020 per share, estimated SGD 1,679,000, subject to shareholder approval and excluded from FY2025 liabilities. This preserves the proposal disclosed in the report; it does not assert the subsequent approval/payment status.

Subsidiary investment cost is a Company figure; the equity-method associate carrying amount is a Group figure. PNE Benelux BV is disclosed as a 50% associate and is not classified as a subsidiary or joint venture based on the percentage alone.

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