BRC Asia BEC
SGD 4.17
+1.68% +0.07 Updated 30 Oct 2026, 17:16 SGT
Financials
BRC Asia Limited Annual Report 2025
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17 tablesConsolidated Profit or Loss
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Profit or Loss | |||
| RevenueSGD thousand | 1,553,071 | 1,481,361 | PDF p. 75 |
| Cost of salesSGD thousand | (1,393,375) | (1,327,558) | PDF p. 75 |
| Gross profitSGD thousand | 159,696 | 153,803 | PDF p. 75 |
| Other incomeSGD thousand | 8,984 | 22,454 | PDF p. 75 |
| Distribution expensesSGD thousand | (9,800) | (7,586) | PDF p. 75 |
| Administrative expensesSGD thousand | (33,396) | (32,835) | PDF p. 75 |
| Finance costsSGD thousand | (7,388) | (11,273) | PDF p. 75 |
| Other operating expensesSGD thousand | (6,673) | (12,318) | PDF p. 75 |
| Reversal of allowance for expected credit losses on trade receivablesSGD thousand | 731 | 66 | PDF p. 75 |
| Share of results of joint ventureSGD thousand | 449 | 364 | PDF p. 75 |
| Share of results of associateSGD thousand | − | (1,500) | PDF p. 75 |
| Profit before taxSGD thousand | 112,603 | 111,175 | PDF p. 75 |
| Income tax expenseSGD thousand | (18,463) | (17,631) | PDF p. 75 |
| Profit for the yearSGD thousand | 94,140 | 93,544 | PDF p. 75 |
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Original report: PDF p. 75 ↗
Consolidated Other Comprehensive Income and Attribution
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Other Comprehensive Income and Attribution | |||
| Net fair value gain on equity instruments at fair value through other comprehensive incomeSGD thousand | 5 | 1 | PDF p. 75 |
| Net exchange gain on net investment in foreign operationsSGD thousand | 135 | 561 | PDF p. 75 |
| Exchange differences on translation of foreign operationsSGD thousand | (80) | 506 | PDF p. 75 |
| Other comprehensive income for the year, net of taxSGD thousand | 60 | 1,068 | PDF p. 75 |
| Total comprehensive income for the yearSGD thousand | 94,200 | 94,612 | PDF p. 75 |
| Profit attributable to owners of the CompanySGD thousand | 94,304 | 93,544 | PDF p. 75 |
| Profit attributable to non-controlling interestsSGD thousand | (164) | − | PDF p. 75 |
| Total profit attributionSGD thousand | 94,140 | 93,544 | PDF p. 75 |
| Total comprehensive income attributable to owners of the CompanySGD thousand | 94,270 | 94,612 | PDF p. 75 |
| Total comprehensive income attributable to non-controlling interestsSGD thousand | (70) | − | PDF p. 75 |
| Total comprehensive income attributionSGD thousand | 94,200 | 94,612 | PDF p. 75 |
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Original report: PDF p. 75 ↗
Basic and Diluted Earnings per Share
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Basic and Diluted Earnings per Share | |||
| Basic and diluted earnings per shareSGD cents per share | 34.37 | 34.10 | PDF p. 75 |
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Original report: PDF p. 75 ↗
Balance Sheets
38 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Balance Sheets | |||||
| Property, plant and equipmentSGD thousand | 127,237 | 110,930 | 88,953 | 100,089 | PDF p. 76 |
| Investment propertiesSGD thousand | 1,985 | 2,054 | − | − | PDF p. 76 |
| Investment in subsidiariesSGD thousand | − | − | 39,990 | 24,634 | PDF p. 76 |
| Interest in joint ventureSGD thousand | 10,365 | 10,004 | 6,076 | 6,076 | PDF p. 76 |
| Investment securitiesSGD thousand | 19,420 | 19,021 | 19,420 | 19,021 | PDF p. 76 |
| Deferred tax assetsSGD thousand | 1,448 | − | − | − | PDF p. 76 |
| Total non-current assetsSGD thousand | 160,455 | 142,009 | 154,439 | 149,820 | PDF p. 76 |
| InventoriesSGD thousand | 316,061 | 377,454 | 291,207 | 367,529 | PDF p. 76 |
| Trade and other receivablesSGD thousand | 204,789 | 153,148 | 203,512 | 153,329 | PDF p. 76 |
| PrepaymentsSGD thousand | 51,679 | 39,526 | 50,749 | 38,555 | PDF p. 76 |
| DepositsSGD thousand | 724 | 507 | 516 | 487 | PDF p. 76 |
| Current asset derivativesSGD thousand | 86 | − | 86 | − | PDF p. 76 |
| Cash and cash equivalentsSGD thousand | 203,121 | 191,374 | 198,201 | 189,292 | PDF p. 76 |
| Total current assetsSGD thousand | 776,460 | 762,009 | 744,271 | 749,192 | PDF p. 76 |
| Total assetsSGD thousand | 936,915 | 904,018 | 898,710 | 899,012 | PDF p. 76 |
| Trade and other payablesSGD thousand | 113,462 | 128,475 | 106,085 | 127,446 | PDF p. 76 |
| Contract liabilitiesSGD thousand | 41,194 | 20,440 | 40,727 | 20,400 | PDF p. 76 |
| Loans and borrowingsSGD thousand | 196,882 | 220,780 | 195,044 | 220,780 | PDF p. 76 |
| Current lease liabilitiesSGD thousand | 5,129 | 6,484 | 5,129 | 6,484 | PDF p. 76 |
| Current provisionsSGD thousand | 4,973 | 2,123 | 4,889 | 2,123 | PDF p. 76 |
| Current liability derivativesSGD thousand | − | 2,662 | − | 2,508 | PDF p. 76 |
| Income tax liabilitiesSGD thousand | 19,314 | 17,401 | 19,307 | 17,330 | PDF p. 76 |
| Total current liabilitiesSGD thousand | 380,954 | 398,365 | 371,181 | 397,071 | PDF p. 76 |
| Net current assetsSGD thousand | 395,506 | 363,644 | 373,090 | 352,121 | PDF p. 76 |
| Non-current lease liabilitiesSGD thousand | 13,338 | 18,467 | 13,338 | 18,467 | PDF p. 76 |
| Non-current provisionsSGD thousand | 3,046 | 4,053 | 1,814 | 4,053 | PDF p. 76 |
| Deferred tax liabilitiesSGD thousand | 10,199 | 7,849 | 6,225 | 7,117 | PDF p. 76 |
| Total non-current liabilitiesSGD thousand | 26,583 | 30,369 | 21,377 | 29,637 | PDF p. 76 |
| Total liabilitiesSGD thousand | 407,537 | 428,734 | 392,558 | 426,708 | PDF p. 76 |
| Net assetsSGD thousand | 529,378 | 475,284 | 506,152 | 472,304 | PDF p. 76 |
| Share capitalSGD thousand | 184,546 | 184,546 | 184,546 | 184,546 | PDF p. 76 |
| Treasury sharesSGD thousand | (1,105) | (1,105) | (1,105) | (1,105) | PDF p. 76 |
| Other reservesSGD thousand | (1,574) | (1,540) | 5,569 | 5,564 | PDF p. 76 |
| Retained earningsSGD thousand | 332,817 | 293,383 | 317,142 | 283,299 | PDF p. 76 |
| Equity attributable to owners of the CompanySGD thousand | 514,684 | 475,284 | 506,152 | 472,304 | PDF p. 76 |
| Non-controlling interestsSGD thousand | 14,694 | − | − | − | PDF p. 76 |
| Total equitySGD thousand | 529,378 | 475,284 | 506,152 | 472,304 | PDF p. 76 |
| Total equity and liabilitiesSGD thousand | 936,915 | 904,018 | 898,710 | 899,012 | PDF p. 76 |
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Original report: PDF p. 76 ↗
Consolidated Cash Flows — Operating Activities
30 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Cash Flows — Operating Activities | |||
| Profit before taxSGD thousand | 112,603 | 111,175 | PDF p. 79 |
| Share of results of joint ventureSGD thousand | (449) | (364) | PDF p. 79 |
| Share of results of associateSGD thousand | − | 1,500 | PDF p. 79 |
| Depreciation of investment propertiesSGD thousand | 69 | 70 | PDF p. 79 |
| Depreciation of property, plant and equipmentSGD thousand | 18,839 | 19,131 | PDF p. 79 |
| Write-off of property, plant and equipmentSGD thousand | 50 | 4 | PDF p. 79 |
| (Reversal of)/allowance for inventory obsolescenceSGD thousand | (98) | 557 | PDF p. 79 |
| Reversal of allowance for expected credit losses on trade receivablesSGD thousand | (731) | (66) | PDF p. 79 |
| Fair value changes on trade receivables subjected to provisional pricingSGD thousand | (139) | (643) | PDF p. 79 |
| Fair value changes on derivatives, netSGD thousand | (2,745) | 3,657 | PDF p. 79 |
| Fair value changes on investment securitiesSGD thousand | (400) | (1,200) | PDF p. 79 |
| Loss/(gain) on disposal of property, plant and equipmentSGD thousand | 18 | (133) | PDF p. 79 |
| Gain on disposal of interest in an associateSGD thousand | − | (16,476) | PDF p. 79 |
| Gain on acquisition of a subsidiarySGD thousand | (2,000) | − | PDF p. 79 |
| Provision/(reversal of provision) for onerous contractsSGD thousand | 559 | (7,347) | PDF p. 79 |
| (Reversal of)/provision for retirement benefitsSGD thousand | (15) | 6 | PDF p. 79 |
| Unrealised exchange differencesSGD thousand | 158 | 6,896 | PDF p. 79 |
| Interest expenseSGD thousand | 7,388 | 11,273 | PDF p. 79 |
| Interest incomeSGD thousand | (3,361) | (3,703) | PDF p. 79 |
| Dividend income from investment securitiesSGD thousand | − | (4) | PDF p. 79 |
| Operating cash flow before working capital changesSGD thousand | 129,746 | 124,333 | PDF p. 79 |
| Trade and other receivablesSGD thousand | (41,997) | 28,331 | PDF p. 79 |
| InventoriesSGD thousand | 78,134 | 29,083 | PDF p. 79 |
| Prepayments and depositsSGD thousand | (12,370) | 3,086 | PDF p. 79 |
| Trade and other payables and contract liabilitiesSGD thousand | (12,722) | 36,785 | PDF p. 79 |
| Cash flows generated from operationsSGD thousand | 140,791 | 221,618 | PDF p. 79 |
| Income taxes paidSGD thousand | (17,530) | (14,205) | PDF p. 79 |
| Restoration costs paidSGD thousand | − | (670) | PDF p. 79 |
| Retirement benefits paidSGD thousand | (25) | (59) | PDF p. 79 |
| Net cash flows generated from operating activitiesSGD thousand | 123,236 | 206,684 | PDF p. 79 |
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Definitions & sources
Original report: PDF p. 79 ↗
Consolidated Cash Flows — Investing, Financing and Cash Reconciliation
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Cash Flows — Investing, Financing and Cash Reconciliation | |||
| Purchase of property, plant and equipmentSGD thousand | (6,809) | (4,307) | PDF p. 80 |
| Proceeds from disposal of property, plant and equipmentSGD thousand | 82 | 448 | PDF p. 80 |
| Proceeds from disposal of an associateSGD thousand | − | 18,917 | PDF p. 80 |
| Interest receivedSGD thousand | 3,361 | 3,703 | PDF p. 80 |
| Dividend income from interest in joint ventureSGD thousand | − | 1,846 | PDF p. 80 |
| Dividend income from investment securitiesSGD thousand | − | 4 | PDF p. 80 |
| Proceeds from disposal of investment securitiesSGD thousand | 6 | − | PDF p. 80 |
| Net cash outflow from acquisition of a subsidiarySGD thousand | (14,749) | − | PDF p. 80 |
| Acquisition of investment securitiesSGD thousand | − | (17,792) | PDF p. 80 |
| Net cash flows (used in)/generated from investing activitiesSGD thousand | (18,109) | 2,819 | PDF p. 80 |
| Repayment of principal obligations under lease liabilitiesSGD thousand | (6,484) | (6,548) | PDF p. 80 |
| Proceeds from bills payableSGD thousand | 1,059,759 | 985,706 | PDF p. 80 |
| Repayment of bills payableSGD thousand | (1,083,577) | (1,115,166) | PDF p. 80 |
| Repayment of bank loansSGD thousand | (992) | (6,054) | PDF p. 80 |
| Dividends paid on ordinary sharesSGD thousand | (54,870) | (43,896) | PDF p. 80 |
| Interest paidSGD thousand | (7,231) | (10,792) | PDF p. 80 |
| Net cash flows used in financing activitiesSGD thousand | (93,395) | (196,750) | PDF p. 80 |
| Net increase in cash and cash equivalentsSGD thousand | 11,732 | 12,753 | PDF p. 80 |
| Cash and cash equivalents at beginning of yearSGD thousand | 191,374 | 184,624 | PDF p. 80 |
| Effects of exchange rate changes on cash and cash equivalentsSGD thousand | 15 | (6,003) | PDF p. 80 |
| Cash and cash equivalents at end of yearSGD thousand | 203,121 | 191,374 | PDF p. 80 |
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Definitions & sources
Original report: PDF p. 80 ↗
Group Equity Movements 2024
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024GroupShare capital | 2024GroupTreasury shares | 2024GroupOther reserves | 2024GroupRetained earnings | 2024GroupAttributable to owners | 2024GroupNon-controlling interests | 2024GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group equity movements | ||||||||
| Balance at 1 October 2023SGD thousand | 184,546 | (1,105) | (2,608) | 246,478 | 427,311 | − | 427,311 | PDF p. 77 |
| Profit for the yearSGD thousand | − | − | − | 93,544 | 93,544 | − | 93,544 | PDF p. 77 |
| Other comprehensive income for the yearSGD thousand | − | − | 1,068 | − | 1,068 | − | 1,068 | PDF p. 77 |
| Total comprehensive income for the yearSGD thousand | − | − | 1,068 | 93,544 | 94,612 | − | 94,612 | PDF p. 77 |
| Cash dividends on ordinary sharesSGD thousand | − | − | − | (46,639) | (46,639) | − | (46,639) | PDF p. 77 |
| Total contributions by and distributions to ownersSGD thousand | − | − | − | (46,639) | (46,639) | − | (46,639) | PDF p. 77 |
| Balance at 30 September 2024 and 1 October 2024SGD thousand | 184,546 | (1,105) | (1,540) | 293,383 | 475,284 | − | 475,284 | PDF p. 77 |
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Definitions & sources
Original report: PDF p. 77 ↗
Group Equity Movements 2025
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025GroupShare capital | 2025GroupTreasury shares | 2025GroupOther reserves | 2025GroupRetained earnings | 2025GroupAttributable to owners | 2025GroupNon-controlling interests | 2025GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group equity movements | ||||||||
| Balance at 30 September 2024 and 1 October 2024SGD thousand | 184,546 | (1,105) | (1,540) | 293,383 | 475,284 | − | 475,284 | PDF p. 77 |
| Profit for the yearSGD thousand | − | − | − | 94,304 | 94,304 | (164) | 94,140 | PDF p. 77 |
| Other comprehensive income for the yearSGD thousand | – | – | (34) | − | (34) | 94 | 60 | PDF p. 77 |
| Total comprehensive income for the yearSGD thousand | − | − | (34) | 94,304 | 94,270 | (70) | 94,200 | PDF p. 77 |
| Cash dividends on ordinary sharesSGD thousand | − | − | − | (54,870) | (54,870) | − | (54,870) | PDF p. 77 |
| Acquisition of a subsidiarySGD thousand | − | − | − | − | − | 14,764 | 14,764 | PDF p. 77 |
| Total contributions by and distributions to ownersSGD thousand | − | − | − | (54,870) | (54,870) | 14,764 | (40,106) | PDF p. 77 |
| Balance at 30 September 2025SGD thousand | 184,546 | (1,105) | (1,574) | 332,817 | 514,684 | 14,694 | 529,378 | PDF p. 77 |
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Original report: PDF p. 77 ↗
Company Equity Movements 2024
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024CompanyShare capital | 2024CompanyTreasury shares | 2024CompanyOther reserves | 2024CompanyRetained earnings | 2024CompanyTotal equity | Source |
|---|---|---|---|---|---|---|
| Company equity movements | ||||||
| Balance at 1 October 2023SGD thousand | 184,546 | (1,105) | 5,563 | 237,914 | 426,918 | PDF p. 78 |
| Profit for the yearSGD thousand | − | − | − | 92,024 | 92,024 | PDF p. 78 |
| Other comprehensive income for the yearSGD thousand | − | − | 1 | − | 1 | PDF p. 78 |
| Total comprehensive income for the yearSGD thousand | − | − | 1 | 92,024 | 92,025 | PDF p. 78 |
| Cash dividends on ordinary sharesSGD thousand | − | − | − | (46,639) | (46,639) | PDF p. 78 |
| Total contributions by and distributions to ownersSGD thousand | − | − | − | (46,639) | (46,639) | PDF p. 78 |
| Balance at 30 September 2024 and 1 October 2025SGD thousand | 184,546 | (1,105) | 5,564 | 283,299 | 472,304 | PDF p. 78 |
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Definitions & sources
Original report: PDF p. 78 ↗
Company Equity Movements 2025
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025CompanyShare capital | 2025CompanyTreasury shares | 2025CompanyOther reserves | 2025CompanyRetained earnings | 2025CompanyTotal equity | Source |
|---|---|---|---|---|---|---|
| Company equity movements | ||||||
| Balance at 30 September 2024 and 1 October 2025SGD thousand | 184,546 | (1,105) | 5,564 | 283,299 | 472,304 | PDF p. 78 |
| Profit for the yearSGD thousand | − | − | − | 88,713 | 88,713 | PDF p. 78 |
| Other comprehensive income for the yearSGD thousand | − | − | 5 | − | 5 | PDF p. 78 |
| Total comprehensive income for the yearSGD thousand | − | − | 5 | 88,713 | 88,718 | PDF p. 78 |
| Cash dividends on ordinary sharesSGD thousand | − | − | − | (54,870) | (54,870) | PDF p. 78 |
| Total contributions by and distributions to ownersSGD thousand | − | − | − | (54,870) | (54,870) | PDF p. 78 |
| Balance at 30 September 2025SGD thousand | 184,546 | (1,105) | 5,569 | 317,142 | 506,152 | PDF p. 78 |
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Definitions & sources
Original report: PDF p. 78 ↗
Five-year Group Financial Results
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | 2021Group | Source |
|---|---|---|---|---|---|---|
| Five-year Group Financial Results | ||||||
| Revenue from continuing operationsSGD thousand | 1,553,071 | 1,481,361 | 1,626,998 | 1,699,266 | 1,168,647 | PDF p. 12 |
| Profit before taxSGD thousand | 112,603 | 111,175 | 91,221 | 107,433 | 58,373 | PDF p. 12 |
| Profit after taxSGD thousand | 94,140 | 93,544 | 75,748 | 90,216 | 47,026 | PDF p. 12 |
| Net asset attributable to ownersSGD thousand | 514,684 | 475,284 | 427,311 | 398,786 | 300,949 | PDF p. 12 |
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Definitions & sources
Original report: PDF p. 12 ↗
Five-year Per Share Data
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | 2021Group | Source |
|---|---|---|---|---|---|---|
| Five-year Per Share Data | ||||||
| Basic earnings per shareSGD cents per share | 34.37 | 34.10 | 27.61 | 33.03 | 19.58 | PDF p. 12 |
| Net asset per share attributable to ownersSGD cents per share | 187.60 | 173.24 | 155.75 | 145.36 | 123.68 | PDF p. 12 |
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Definitions & sources
Original report: PDF p. 12 ↗
Dividends Declared and Paid / Payable
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company | 2024Group and Company | Source |
|---|---|---|---|
| Dividends Declared and Paid / Payable | |||
| Interim dividend in respect of current financial yearSGD thousand | 16,461 | 16,461 | PDF p. 126 |
| Final dividend in respect of previous financial yearSGD thousand | 21,948 | 15,089 | PDF p. 126 |
| Special dividend in respect of previous financial yearSGD thousand | 16,461 | 15,089 | PDF p. 126 |
| Total dividends declared and paid / payableSGD thousand | 54,870 | 46,639 | PDF p. 126 |
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Definitions & sources
Original report: PDF p. 126 ↗
Proposed Dividends Not Recognised as a Liability
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company | 2024Group and Company | Source |
|---|---|---|---|
| Proposed Dividends Not Recognised as a Liability | |||
| Proposed final dividendSGD thousand | 19,205 | 21,948 | PDF p. 127 |
| Proposed special dividendSGD thousand | 19,205 | 16,461 | PDF p. 127 |
| Total proposed dividendsSGD thousand | 38,410 | 38,409 | PDF p. 127 |
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Definitions & sources
Original report: PDF p. 127 ↗
Cash at Banks and on Hand
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Cash at Banks and on Hand | |||||
| Cash at banks and on handSGD thousand | 203,121 | 191,374 | 198,201 | 189,292 | PDF p. 115 |
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Definitions & sources
Original report: PDF p. 115 ↗
Cash Denominated in Foreign Currencies
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Cash Denominated in Foreign Currencies | |||||
| Australian DollarSGD thousand | 6,251 | 5,727 | 6,251 | 5,727 | PDF p. 115 |
| Malaysia RinggitSGD thousand | 101 | 376 | 101 | 376 | PDF p. 115 |
| United States DollarSGD thousand | 86,412 | 95,956 | 86,411 | 95,952 | PDF p. 115 |
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Definitions & sources
Original report: PDF p. 115 ↗
Current Loans and Borrowings
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Current Loans and Borrowings | |||||
| Bills payable to banks (unsecured)SGD thousand | 196,882 | 219,788 | 195,044 | 219,788 | PDF p. 117 |
| Bank loans (unsecured)SGD thousand | − | 992 | − | 992 | PDF p. 117 |
| Total current loans and borrowingsSGD thousand | 196,882 | 220,780 | 195,044 | 220,780 | PDF p. 117 |
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Definitions & sources
Original report: PDF p. 117 ↗
Where the money comes from
Segment information
By business
Segment reporting by business segment - year ended 30 September 19 lines
| Item / unit | 2025Fabrication and manufacturing | 2025Trading | 2025Others | 2025Adjustments and eliminations | 2025Group | 2024Fabrication and manufacturing | 2024Trading | 2024Others | 2024Adjustments and eliminations | 2024Group | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||
| External customers$'000 | 1,246,419 | 306,652 | − | − | 1,553,071 | 1,263,674 | 217,687 | − | − | 1,481,361 | PDF p. 129PDF p. 130 |
| Inter-segment$'000 | − | − | − | − | − | − | − | − | − | − | PDF p. 129PDF p. 130 |
| Total revenue$'000 | 1,246,419 | 306,652 | − | − | 1,553,071 | 1,263,674 | 217,687 | − | − | 1,481,361 | PDF p. 129PDF p. 130 |
| Results | |||||||||||
| Interest income$'000 | 3,357 | 4 | − | − | 3,361 | 3,703 | − | − | − | 3,703 | PDF p. 129PDF p. 130 |
| Interest expense$'000 | (6,606) | (782) | − | − | (7,388) | (10,806) | (467) | − | − | (11,273) | PDF p. 129PDF p. 130 |
| Share of results of joint venture$'000 | 449 | − | − | − | 449 | 364 | − | − | − | 364 | PDF p. 129PDF p. 130 |
| Provision for onerous contracts$'000 | (559) | − | − | − | (559) | PDF p. 129 | |||||
| Reversal of expected credit losses on trade receivables$'000 | 731 | − | − | − | 731 | 66 | − | − | − | 66 | PDF p. 129PDF p. 130 |
| Fair value changes on trade receivables subject to provisional pricing$'000 | 139 | − | − | − | 139 | 643 | − | − | − | 643 | PDF p. 129PDF p. 130 |
| Other non-cash expense$'000 | 48 | − | − | − | 48 | (561) | − | − | − | (561) | PDF p. 129PDF p. 130 |
| Income tax expense$'000 | (17,684) | (778) | (1) | − | (18,463) | (17,108) | (504) | (19) | − | (17,631) | PDF p. 129PDF p. 130 |
| Segment profit$'000 | 91,843 | 2,287 | 10 | − | 94,140 | 76,176 | 2,399 | 14,969 | − | 93,544 | PDF p. 129PDF p. 130 |
| Assets | |||||||||||
| Segments assets$'000 | 897,778 | 36,542 | 2,595 | − | 936,915 | 876,697 | 24,782 | 2,539 | − | 904,018 | PDF p. 129PDF p. 130 |
| Additions to property, plant and equipment$'000 | 6,799 | 10 | − | − | 6,809 | 4,306 | 1 | − | − | 4,307 | PDF p. 129PDF p. 130 |
| Interest in joint venture$'000 | 10,365 | − | − | − | 10,365 | 10,004 | − | − | − | 10,004 | PDF p. 129PDF p. 130 |
| Liabilities | |||||||||||
| Segment liabilities$'000 | (359,681) | (41,102) | (6,754) | − | (407,537) | (387,244) | (34,765) | (6,725) | − | (428,734) | PDF p. 129PDF p. 130 |
| Results | |||||||||||
| Dividend income$'000 | 4 | − | − | − | 4 | PDF p. 130 | |||||
| Share of results of associate$'000 | − | − | (1,500) | − | (1,500) | PDF p. 130 | |||||
| Reversal of provision for onerous contracts$'000 | 7,347 | − | − | − | 7,347 | PDF p. 130 | |||||
Notes
Note column 'A' printed against segment assets and segment liabilities (adjustments and eliminations column).
Note A: Inter-segment assets/liabilities are deducted from segment assets/liabilities to arrive at total assets/liabilities reported in the consolidated balance sheet.
Segment performance is evaluated based on operating profit or loss which in certain respects is measured differently from operating profit or loss in the consolidated financial statements.
Depreciation expense row has no printed value in the Adjustments and eliminations column (blank), shown as empty string.
Note column 'A' printed against segment assets and segment liabilities.
By geography
Geographical segments - Group revenue and non-current assets 11 lines
| Item / unit | 2025Group Revenue | 2024Group Revenue | 2025Group Non-current assets | 2024Group Non-current assets | Source |
|---|---|---|---|---|---|
| Geographical segments | |||||
| Australia$'000 | 5,823 | 5,317 | − | − | PDF p. 131 |
| Brunei$'000 | 1,748 | 5,257 | − | − | PDF p. 131 |
| China$'000 | − | − | 10,365 | 10,004 | PDF p. 131 |
| Hong Kong$'000 | 9,292 | 1,650 | − | − | PDF p. 131 |
| India$'000 | 6,123 | 4,337 | − | − | PDF p. 131 |
| Indonesia$'000 | 44,710 | 41,101 | − | − | PDF p. 131 |
| Malaysia$'000 | 180,073 | 116,865 | 40,060 | 10,937 | PDF p. 131 |
| Singapore$'000 | 1,240,235 | 1,279,617 | 110,020 | 121,067 | PDF p. 131 |
| Thailand$'000 | 62,051 | 26,537 | 10 | 1 | PDF p. 131 |
| Others$'000 | 3,016 | 680 | − | − | PDF p. 131 |
| Total$'000 | 1,553,071 | 1,481,361 | 160,455 | 142,009 | PDF p. 131 |
Notes
Revenue and non-current assets information based on geographical locations of customers and assets respectively.
Non-current assets information presented above consist of property, plant and equipment, investment properties, interest in joint venture, investment securities and deferred tax assets as presented in the consolidated balance sheet.
The total row has no printed label.
Debt
Borrowings
Note 32(b) Contractual undiscounted maturity - Group, 30 September 2025 (borrowings and leases)
| Item / unit | 2025Group Within 1 year | 2025Group 2 to 5 years | 2025Group More than 5 years | 2025Group Total | Source |
|---|---|---|---|---|---|
| Financial liabilities | |||||
| Loans and borrowings$'000 | 197,010 | − | − | 197,010 | PDF p. 139 |
| Lease liabilities$'000 | 5,656 | 7,320 | 9,069 | 22,045 | PDF p. 139 |
Notes
Based on contractual undiscounted repayment obligations.
Note 32(b) Contractual undiscounted maturity - Group, 30 September 2024 (borrowings and leases)
| Item / unit | 2024Group Within 1 year | 2024Group 2 to 5 years | 2024Group More than 5 years | 2024Group Total | Source |
|---|---|---|---|---|---|
| Financial liabilities | |||||
| Loans and borrowings$'000 | 221,269 | – | – | 221,269 | PDF p. 140 |
| Lease liabilities$'000 | 7,227 | 11,463 | 10,582 | 29,272 | PDF p. 140 |
Notes
Based on contractual undiscounted repayment obligations.
Note 32(b) Contractual undiscounted maturity - Company, 30 September 2025 (borrowings and leases)
| Item / unit | 2025Company Within 1 year | 2025Company 2 to 5 years | 2025Company More than 5 years | 2025Company Total | Source |
|---|---|---|---|---|---|
| Financial liabilities | |||||
| Loans and borrowings (excluding lease liabilities)$'000 | 195,167 | – | – | 195,167 | PDF p. 140 |
| Lease liabilities$'000 | 5,656 | 7,320 | 9,069 | 22,045 | PDF p. 140 |
Note 32(b) Contractual undiscounted maturity - Company, 30 September 2024 (borrowings and leases)
| Item / unit | 2024Company Within 1 year | 2024Company 2 to 5 years | 2024Company More than 5 years | 2024Company Total | Source |
|---|---|---|---|---|---|
| Financial liabilities | |||||
| Loans and borrowings (excluding lease liabilities)$'000 | 221,269 | – | – | 221,269 | PDF p. 141 |
| Lease liabilities$'000 | 7,227 | 11,463 | 10,582 | 29,272 | PDF p. 141 |
Borrowing notes 2 tables
Loans and borrowings (all current, unsecured)
| Item / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Current | |||||
| Bills payable to banks (unsecured)$'000 | 196,882 | 219,788 | 195,044 | 219,788 | PDF p. 117 |
| Bank loans (unsecured)$'000 | − | 992 | − | 992 | PDF p. 117 |
Notes
Total current loans and borrowings: Group 196,882 (2024: 220,780); Company 195,044 (2024: 220,780). No non-current borrowings in 2025.
Included within bills payable to banks amounting to $195,044,000 are borrowings under supplier finance arrangement. The Group settles the bills payable with the banks within 180 days.
Bank loans: balance of an initial loan of $5,000,000, interest bearing at 2.25% per annum, repayable in 48 equal monthly instalments from July 2021; fully repaid during the financial year.
Reconciliation of liabilities from financing activities, year ended 30 September
| Item / unit | 2025Group 1.10.2024 opening | 2025Group Cash flows | 2025Group Accretion of interest | 2025Group Acquisition of a subsidiary | 2025Group Other* | 2025Group 30.9.2025 closing | 2024Group 1.10.2023 opening | 2024Group Cash flows | 2024Group Accretion of interest | 2024Group Additions | 2024Group Other* | 2024Group 30.9.2024 closing | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bills payable and bank loans | |||||||||||||
| Bills payable and bank loans - Current$'000 | 220,780 | (31,455) | 6,645 | 912 | – | 196,882 | 354,202 | (144,950) | 10,536 | – | 992 | 220,780 | PDF p. 118 |
| Lease liabilities | |||||||||||||
| Lease liabilities - Current$'000 | 6,484 | (7,227) | 743 | – | 5,129 | 5,129 | 5,462 | (7,285) | 737 | 2,627 | 4,943 | 6,484 | PDF p. 118 |
| Lease liabilities - Non-current$'000 | 18,467 | – | – | – | (5,129) | 13,338 | 18,923 | – | – | 4,487 | (4,943) | 18,467 | PDF p. 118 |
| Bills payable and bank loans | |||||||||||||
| Bills payable and bank loans - Non-current$'000 | 2,092 | (1,100) | – | – | (992) | – | PDF p. 118 | ||||||
Notes
* relates to reclassification of non-current portion due to passage of time.
Total of all rows: 245,731 / (38,682) / 7,388 / 912 / – / 215,349.
Total: 380,679 / (153,335) / 11,273 / 7,114 / – / 245,731.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividends | The Company does not have a fixed dividend policy. The Company is committed to generating stable and sustainable returns to its Shareholders. The form, frequency and amount of dividends will depend on the Company’s earnings, financial position, capital needs, plans for expansion and other factors which the Board may deem appropriate. The Board would consider establishing a dividend policy at the appropriate time. | Company | PDF p. 64 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Interim exempt (one-tier) dividend | 6 cents per share | FY2025 interim dividend, Group and Company; tax-exempt (one-tier); comparative 2024: 6 cents | PDF p. 126 |
| Interim tax-exempt (one-tier) dividend payment | 14 November 2025 | FY2025 interim dividend of 6 Singapore cents | PDF p. 64 |
| Final exempt (one-tier) dividend for 2025 | 7 cents per share | FY2025 proposed final dividend, Group and Company; tax-exempt (one-tier); subject to AGM approval; comparative 2024: 8 cents · As at 2025-09-30 | PDF p. 127 |
| Final exempt (one-tier) dividend for 2025 | 8 cents per share | FY2024 final dividend (comparative year 2024), Group and Company; tax-exempt (one-tier) | PDF p. 127 |
| Special exempt (one-tier) dividend for 2025 | 7 cents per share | FY2025 proposed special dividend, Group and Company; tax-exempt (one-tier); subject to AGM approval; comparative 2024: 6 cents · As at 2025-09-30 | PDF p. 127 |
| Special exempt (one-tier) dividend for 2025 | 6 cents per share | FY2024 special dividend (comparative year 2024), Group and Company; tax-exempt (one-tier) | PDF p. 127 |
| total dividend | 20 Singapore cents per share | FY2025 total (interim 6 + final 7 + special 7), Group | PDF p. 5 |
| Notice of Books Closure | 4 May 2026 | Proposed final and special dividends for FY2025; entitlement determined at 5.00 p.m. | PDF p. 202 |
| Proposed dividends payment | 15 May 2026 | Proposed final and special dividends for FY2025 | PDF p. 202 |
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| payout ratio | 58.2% | FY2025, Group | PDF p. 4 |
Extracted from BRC Asia 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
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Ernst & Young LLP | Ernst & Young LLP | Group | PDF p. 74 |
| Engagement partner | Tan Peck Yen | Group | PDF p. 74 |
| Opinion | true and fair view | Group and Company | PDF p. 71 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Allowance for expected credit losses on trade receivables | Trade receivable balances are significant to the Group as they represent 26% of the Group’s current assets and are subject to expected credit loss assessment. | Group | PDF p. 71 |
| Provision for onerous contracts | The process of estimating provision for onerous contracts requires management’s judgement on the estimated unavoidable costs of meeting its contractual obligations based on the open sales orders. | Group | PDF p. 72 |
| Accounting for business combination | On 14 August 2025, the Group acquired 55% of the issued shares in Southern Steel Mesh Sdn. Bhd. (“SSM”) for a total cash consideration of RM52,805,000 (approximately $16,045,000). | Group | PDF p. 72 |
Extracted from BRC Asia 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 BRC Asia Limited Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
Financial year ended30September2025. Group and Company columns distinguished; per-share figuresSGDcents, otherprimaryamountsSGDthousand. Original dash/minus glyphs retained.
FY2024 equitydividendcharge46.639million differs fromcashpayment43.896million; Note27 mustqualifycash versusdeclared amounts, notassumeidentical.
Consolidatedcash203.121million FY2025 equalsbalancesheetcash; FY2024priorCFopening184.624million pluschange12.753million andFXnegative6.003million equals191.374million.
Company original shared balance row says30September2024 and1October2025; preserve printed wording, flag apparent date inconsistency. Values equal FY2024close and opening comparative forFY2025rollforward, not a separate year.
FY2025 subsidiaryacquisition introducesNCI14.764million; NCI loss164thousand andOCI94thousand separatelyretained.
FY2024 equitydividends46.639million declaredpaid/payable differsfromCFcashpaid43.896million. OriginalNote27qualification retained, noassumed equality.
Five-year figures followFY2025originalcomparisons. Owner netassetsexcludeNCI; netassetpershareSGDcents, notSGDdollars.
Note27 expressly saysdeclaredandpaid/payable: FY2024total46.639million versusCFcashpaid43.896million. Difference2.743million is not labelled a verified specific payable or timing item without further disclosure; both originals retained withscopequalification.
FY2025declaredpaid/payable54.870million equalsCFcashpaid. Proposedfinal7cents andspecial7cents totalling38.410million are subjecttoAGMapproval andnot recognisedasliabilityat30September2025; do not count asFY2025cashpayments.
Note19 cash is cash at banks and on hand. Foreign-currency table is a subset, not the full currency composition; no invented SGD balancing row.
Note21 bills include SGD195.044 million supplier-finance borrowings; suppliers have already received bank payment and Group settles bills within180days. This is outstanding borrowing, not undrawn capacity. Bills interest1.78–5.04% (FY2024:3.66–5.88%); USD-denominated bills SGD26.270million (FY2024:7.654million).
The unsecured initial SGD5million bank loan was fully repaid in FY2025; FY2024 remaining balance992thousand retained.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.