Ellipsiz BIX

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Financials

ELLIPSIZ LTD ANNUAL REPORT 2026

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Statements of financial position — FY2026 report

34 metrics

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Statements of financial position — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	2026Company	2025Company	Source
Non-current assets
Plant and equipment$’000	5,949	6,585	217	246	PDF p. 109
Investment property$’000	19,539	21,031	–	–	PDF p. 109
Intangible assets and goodwill$’000	15,421	15,431	18	37	PDF p. 109
Right-of-use assets$’000	8,117	7,780	–	–	PDF p. 109
Subsidiaries$’000	–	–	48,640	46,312	PDF p. 109
Financial assets$’000	10,604	11,544	7,719	9,577	PDF p. 109
Amounts due from related parties$’000	–	–	20,795	19,959	PDF p. 109
Deferred tax assets$’000	58	32	48	–	PDF p. 109
Subtotal$’000	59,688	62,403	77,437	76,131	PDF p. 109
Current assets
Inventories$’000	4,305	2,779	–	–	PDF p. 109
Trade and other receivables$’000	20,976	13,842	151	217	PDF p. 109
Amounts due from related parties$’000	–	–	1,694	196	PDF p. 109
Cash and cash equivalents$’000	54,190	52,213	22,138	22,964	PDF p. 109
Subtotal$’000	79,471	68,834	23,983	23,377	PDF p. 109
Total assets$’000	139,159	131,237	101,420	99,508	PDF p. 109
Equity attributable to owners
of the Company Share capital$’000	89,566	89,566	89,566	89,566	PDF p. 109
Treasury shares$’000	(349)	(349)	(349)	(349)	PDF p. 109
Reserves$’000	(15,582)	(15,624)	1,567	470	PDF p. 109
Retained earnings$’000	25,254	20,767	7,790	7,690	PDF p. 109
Subtotal$’000	98,889	94,360	98,574	97,377	PDF p. 109
Non-controlling interests$’000	17,482	7,319	–	–	PDF p. 109
Total equity$’000	116,371	101,679	98,574	97,377	PDF p. 109
Non-current liabilities
Lease liabilities$’000	2,198	2,294	–	–	PDF p. 109
Provisions$’000	324	277	–	–	PDF p. 109
Deferred tax liabilities$’000	496	541	–	14	PDF p. 109
Subtotal$’000	3,018	3,112	–	14	PDF p. 109
Current liabilities
Trade and other payables$’000	18,274	23,586	790	759	PDF p. 109
Amounts due to related parties$’000	155	1,534	1,791	1,086	PDF p. 109
Lease liabilities$’000	695	489	–	–	PDF p. 109
Provisions$’000	–	39	–	–	PDF p. 109
Income tax payable$’000	646	798	265	272	PDF p. 109
Subtotal$’000	19,770	26,446	2,846	2,117	PDF p. 109
Total liabilities$’000	22,788	29,558	2,846	2,131	PDF p. 109
Total equity and liabilities$’000	139,159	131,237	101,420	99,508	PDF p. 109

Definitions & sources

Original report: PDF p. 109 ↗

Consolidated statement of comprehensive income — physical107 — FY2026 report

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Consolidated statement of comprehensive income — physical107 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	Source
Consolidated statement of comprehensive income — physical107 — FY2026 report
Continuing operations Revenue$’000	71,536	57,755	PDF p. 107
Cost of revenue$’000	(58,771)	(45,512)	PDF p. 107
Gross profit$’000	12,765	12,243	PDF p. 107
Other income$’000	1,607	889	PDF p. 107
Fair value gain on investment property$’000	136	101	PDF p. 107
Selling and distribution expenses$’000	(4,659)	(4,148)	PDF p. 107
Administrative expenses$’000	(8,790)	(8,156)	PDF p. 107
Reversal of impairment loss on right-of-use assets 12(a),(c)$’000	425	–	PDF p. 107
Other expenses$’000	–	(513)	PDF p. 107
Results from operating activities$’000	1,484	416	PDF p. 107
Finance income$’000	783	1,376	PDF p. 107
Finance costs$’000	(169)	(65)	PDF p. 107
Profit before tax from continuing operations$’000	2,098	1,727	PDF p. 107
Tax expense$’000	(422)	(675)	PDF p. 107
Profit from continuing operations, net of tax$’000	1,676	1,052	PDF p. 107
Discontinued operations Profit from discontinued operations, net of tax$’000	–	1,693	PDF p. 107
Profit for the year$’000	1,676	2,745	PDF p. 107
Item that may be reclassified subsequently to
profit or loss, net of tax Exchange differences arising from translation of financial statements of foreign operations$’000	(1,507)	(1,112)	PDF p. 107
Item that will not be reclassified to
profit or loss, net of tax Net change in fair value of financial assets at fair value through other comprehensive income$’000	1,975	2,034	PDF p. 107
Total other comprehensive income for the year, net of tax$’000	468	922	PDF p. 107
Total comprehensive income for the year$’000	2,144	3,667	PDF p. 107

Definitions & sources

Original report: PDF p. 107 ↗

Consolidated statement of comprehensive income — physical108 — FY2026 report

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Consolidated statement of comprehensive income — physical108 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	Source
Consolidated statement of comprehensive income — physical108 — FY2026 report
Profit attributable to: Owners of the Company – Continuing operations, net of tax$’000	1,931	1,939	PDF p. 108
– Discontinued operations, net of tax$’000	–	1,693	PDF p. 108
Subtotal$’000	1,931	3,632	PDF p. 108
Non-controlling interests$’000	(255)	(887)	PDF p. 108
Profit for the year$’000	1,676	2,745	PDF p. 108
Total comprehensive income attributable to:
Owners of the Company – Continuing operations, net of tax$’000	2,851	3,130	PDF p. 108
– Discontinued operations, net of tax$’000	–	1,693	PDF p. 108
Subtotal$’000	2,851	4,823	PDF p. 108
Non-controlling interests$’000	(707)	(1,156)	PDF p. 108
Total comprehensive income for the year$’000	2,144	3,667	PDF p. 108

Definitions & sources

Original report: PDF p. 108 ↗

Earnings per share — FY2026 report

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Earnings per share — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	Source
Total comprehensive income attributable to:
Earnings per share – continuing operations – Basic and diluted (cents)cents per share	1.17	1.17	PDF p. 108
Earnings per share – Basic and diluted (cents)cents per share	1.17	2.19	PDF p. 108

Definitions & sources

Original report: PDF p. 108 ↗

Group statement of changes in equity — FY2026 — physical110 — FY2026 report

7 metrics

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Group statement of changes in equity — FY2026 — physical110 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group — Share capital	2026Group — Treasury shares	2026Group — Capital reserve	2026Group — Fair value reserve	2026Group — Foreign currency translation reserve	2026Group — Retained earnings	2026Group — Total attributable to owners of the Company	2026Group — Non-controlling interests	2026Group — Total equity	Source
Group statement of changes in equity — FY2026 — physical110 — FY2026 report
Balance as at 1 July 2025$’000	89,566	(349)	(11,648)	470	(4,446)	20,767	94,360	7,319	101,679	PDF p. 110
Total comprehensive income for the year Profit/(Loss) for the year$’000	–	–	–	–	–	1,931	1,931	(255)	1,676	PDF p. 110
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	(1,055)	–	(1,055)	(452)	(1,507)	PDF p. 110
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	1,975	–	–	1,975	–	1,975	PDF p. 110
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	–	(878)	–	878	–	–	–	PDF p. 110
Total other comprehensive income, net of tax$’000	–	–	–	1,097	(1,055)	878	920	(452)	468	PDF p. 110
Total comprehensive income for the year$’000	–	–	–	1,097	(1,055)	2,809	2,851	(707)	2,144	PDF p. 110

Definitions & sources

Original report: PDF p. 110 ↗

Group statement of changes in equity — FY2026 — physical111 — FY2026 report

8 metrics

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Group statement of changes in equity — FY2026 — physical111 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group — Share capital	2026Group — Treasury shares	2026Group — Capital reserve	2026Group — Fair value reserve	2026Group — Foreign currency translation reserve	2026Group — Retained earnings	2026Group — Total attributable to owners of the Company	2026Group — Non-controlling interests	2026Group — Total equity	Source
Contributions by and distributions to owners
Final dividend of 1.00 cent per share in respect of 2025 (Note 30)cents per share	–	–	–	–	–	(1,657)	(1,657)	–	(1,657)	PDF p. 111
Total contributions by and distributions to owners$’000	–	–	–	–	–	(1,657)	(1,657)	–	(1,657)	PDF p. 111
Changes in ownership interests in subsidiaries Accretion of interest in a subsidiary (Note 13(g))$’000	–	–	–	–	–	453	453	(453)	–	PDF p. 111
Dilution of interest in a subsidiary (Note 13(f)(ii))$’000	–	–	–	–	–	2,882	2,882	11,093	13,975	PDF p. 111
Capital injection by a non-controlling interest$’000	–	–	–	–	–	–	–	230	230	PDF p. 111
Total changes in ownership interests in subsidiaries$’000	–	–	–	–	–	3,335	3,335	10,870	14,205	PDF p. 111
Total transactions with owners$’000	–	–	–	–	–	1,678	1,678	10,870	12,548	PDF p. 111
Balance as at 30 June 2026$’000	89,566	(349)	(11,648)	1,567	(5,501)	25,254	98,889	17,482	116,371	PDF p. 111

Definitions & sources

Original report: PDF p. 111 ↗

Group statement of changes in equity — FY2025 — physical112 — FY2026 report

6 metrics

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Group statement of changes in equity — FY2025 — physical112 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2025Group — Share capital	2025Group — Treasury shares	2025Group — Capital reserve	2025Group — Fair value reserve	2025Group — Foreign currency translation reserve	2025Group — Retained earnings	2025Group — Total attributable to owners of the Company	2025Group — Non-controlling interests	2025Group — Total equity	Source
Group statement of changes in equity — FY2025 — physical112 — FY2026 report
Balance as at 1 July 2024$’000	89,566	(233)	(11,648)	(1,564)	(3,603)	26,785	99,303	10,435	109,738	PDF p. 112
Total comprehensive income for the year Profit/(Loss) for the year$’000	–	–	–	–	–	3,632	3,632	(887)	2,745	PDF p. 112
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	(843)	–	(843)	(269)	(1,112)	PDF p. 112
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	2,034	–	–	2,034	–	2,034	PDF p. 112
Total other comprehensive income, net of tax$’000	–	–	–	2,034	(843)	–	1,191	(269)	922	PDF p. 112
Total comprehensive income for the year$’000	–	–	–	2,034	(843)	3,632	4,823	(1,156)	3,667	PDF p. 112

Definitions & sources

Original report: PDF p. 112 ↗

Group statement of changes in equity — FY2025 — physical113 — FY2026 report

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Group statement of changes in equity — FY2025 — physical113 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2025Group — Share capital	2025Group — Treasury shares	2025Group — Capital reserve	2025Group — Fair value reserve	2025Group — Foreign currency translation reserve	2025Group — Retained earnings	2025Group — Total attributable to owners of the Company	2025Group — Non-controlling interests	2025Group — Total equity	Source
Contributions by and distributions to owners
Final dividend of 1.00 cent per share in respect of 2024 (Note 30)cents per share	–	–	–	–	–	(1,662)	(1,662)	–	(1,662)	PDF p. 113
Special interim dividend of 5.00 cents per share in respect of 2025 (Note 30)cents per share	–	–	–	–	–	(8,311)	(8,311)	–	(8,311)	PDF p. 113
Purchase of treasury shares (Note 20)$’000	–	(116)	–	–	–	–	(116)	–	(116)	PDF p. 113
Total contributions by and distributions to owners$’000	–	(116)	–	–	–	(9,973)	(10,089)	–	(10,089)	PDF p. 113
Changes in ownership interests in subsidiaries Acquisition of additional interest in a subsidiary (Note 13(f)(i))$’000	–	–	–	–	–	323	323	(1,523)	(1,200)	PDF p. 113
Disposal of interests in subsidiaries$’000	–	–	–	–	–	–	–	(561)	(561)	PDF p. 113
Capital injection by a non-controlling interest$’000	–	–	–	–	–	–	–	124	124	PDF p. 113
Total changes in ownership interests in subsidiaries$’000	–	–	–	–	–	323	323	(1,960)	(1,637)	PDF p. 113
Total transactions with owners$’000	–	(116)	–	–	–	(9,650)	(9,766)	(1,960)	(11,726)	PDF p. 113
Balance as at 30 June 2025$’000	89,566	(349)	(11,648)	470	(4,446)	20,767	94,360	7,319	101,679	PDF p. 113

Definitions & sources

Original report: PDF p. 113 ↗

Company statement of changes in equity — FY2026 — FY2026 report

10 metrics

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Company statement of changes in equity — FY2026 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Company — Share capital	2026Company — Treasury shares	2026Company — Fair value reserve	2026Company — Retained earnings	2026Company — Total equity	Source
Company statement of changes in equity — FY2026 — FY2026 report
Balance as at 1 July 2025$’000	89,566	(349)	470	7,690	97,377	PDF p. 114
Total comprehensive income for the year Profit for the year$’000	–	–	–	879	879	PDF p. 114
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	1,975	–	1,975	PDF p. 114
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	(878)	878	–	PDF p. 114
Total other comprehensive income, net of tax$’000	–	–	1,097	878	1,975	PDF p. 114
Total comprehensive income for the year$’000	–	–	1,097	1,757	2,854	PDF p. 114
Contributions by and distributions to
owners Final dividend of 1.00 cent per share in respect of 2025 (Note 30)cents per share	–	–	–	(1,657)	(1,657)	PDF p. 114
Total contributions by and distributions to owners$’000	–	–	–	(1,657)	(1,657)	PDF p. 114
Total transactions with owners$’000	–	–	–	(1,657)	(1,657)	PDF p. 114
Balance as at 30 June 2026$’000	89,566	(349)	1,567	7,790	98,574	PDF p. 114

Definitions & sources

Original report: PDF p. 114 ↗

Company statement of changes in equity — FY2025 — FY2026 report

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Company statement of changes in equity — FY2025 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2025Company — Share capital	2025Company — Treasury shares	2025Company — Fair value reserve	2025Company — Retained earnings	2025Company — Total equity	Source
Company statement of changes in equity — FY2025 — FY2026 report
Balance as at 1 July 2024$’000	89,566	(233)	(1,564)	11,860	99,629	PDF p. 115
Total comprehensive income for the year Profit for the year$’000	–	–	–	5,803	5,803	PDF p. 115
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	2,034	–	2,034	PDF p. 115
Total other comprehensive income, net of tax$’000	–	–	2,034	–	2,034	PDF p. 115
Total comprehensive income for the year$’000	–	–	2,034	5,803	7,837	PDF p. 115
Contributions by and distributions to
owners Final dividend of 1.00 cent per share in respect of 2024 (Note 30)cents per share	–	–	–	(1,662)	(1,662)	PDF p. 115
Special interim dividend of 5.00 cents per share in respect of 2025 (Note 30)cents per share	–	–	–	(8,311)	(8,311)	PDF p. 115
Purchase of treasury shares (Note 20)$’000	–	(116)	–	–	(116)	PDF p. 115
Total contributions by and distributions to owners$’000	–	(116)	–	(9,973)	(10,089)	PDF p. 115
Total transactions with owners$’000	–	(116)	–	(9,973)	(10,089)	PDF p. 115
Balance as at 30 June 2025$’000	89,566	(349)	470	7,690	97,377	PDF p. 115

Definitions & sources

Original report: PDF p. 115 ↗

Consolidated statement of cash flows — physical116 — FY2026 report

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Consolidated statement of cash flows — physical116 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	Source
Cash flows from operating activities
Profit from continuing operations$’000	1,676	1,052	PDF p. 116
Profit from discontinued operations$’000	–	1,693	PDF p. 116
Profit for the year$’000	1,676	2,745	PDF p. 116
Adjustments for:
Amortisation of intangible assets$’000	22	48	PDF p. 116
Depreciation of plant and equipment$’000	917	681	PDF p. 116
Depreciation of right-of-use assets 12(a),(c)$’000	1,095	927	PDF p. 116
Dividend income from financial assets$’000	(526)	(640)	PDF p. 116
Fair value gain on investment property$’000	(136)	(101)	PDF p. 116
Fair value gain on financial assets at fair value through profit or loss$’000	(918)	(80)	PDF p. 116
Finance income$’000	(783)	(1,376)	PDF p. 116
Finance costs$’000	169	65	PDF p. 116
Gain on disposal of plant and equipment$’000	(9)	–	PDF p. 116
Plant and equipment written off$’000	–	37	PDF p. 116
Gain on termination of a lease$’000	–	(1)	PDF p. 116
Gain on disposal of subsidiaries$’000	–	(2,338)	PDF p. 116
Inventories written down$’000	22	52	PDF p. 116
Provision written back$’000	–	(79)	PDF p. 116
Reversal of impairment loss on right-of-use assets 12(a),(c)$’000	(425)	–	PDF p. 116
Tax expense$’000	422	670	PDF p. 116
Operating cash flows before working capital changes$’000	1,526	610	PDF p. 116
Changes in: Amounts due from/(to) related parties$’000	21	(18)	PDF p. 116
Inventories$’000	(1,617)	(130)	PDF p. 116
Trade and other receivables$’000	(7,204)	(1,962)	PDF p. 116
Trade and other payables$’000	4,179	2,186	PDF p. 116
Cash (used in)/generated from operations$’000	(3,095)	686	PDF p. 116
Interest received$’000	805	1,441	PDF p. 116
Tax paid$’000	(575)	(467)	PDF p. 116
Net cash (used in)/generated from operating activities$’000	(2,865)	1,660	PDF p. 116

Definitions & sources

Original report: PDF p. 116 ↗

Consolidated statement of cash flows — physical117 — FY2026 report

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Consolidated statement of cash flows — physical117 — FY2026 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group	2025Group	Source
Cash flows from investing activities
Dividends received from financial assets$’000	526	640	PDF p. 117
Net cash inflow on disposal of subsidiaries$’000	–	2,644	PDF p. 117
Purchase of intangible assets$’000	(12)	–	PDF p. 117
Purchase of plant and equipment$’000	(513)	(5,155)	PDF p. 117
Proceeds from disposal of plant and equipment$’000	141	–	PDF p. 117
Proceeds from disposal of financial assets$’000	3,833	–	PDF p. 117
Net cash generated from/(used in) investing activities$’000	3,975	(1,871)	PDF p. 117
Cash flows from financing activities
Capital injections by a non-controlling interest$’000	230	124	PDF p. 117
Acquisition of additional interest in a subsidiary 13(f)(i)$’000	–	(1,200)	PDF p. 117
Deposits received for share subscription in a subsidiary$’000	–	9,361	PDF p. 117
Proceeds received for share subscription in a subsidiary$’000	4,614	–	PDF p. 117
Dividends paid$’000	(1,657)	(9,973)	PDF p. 117
Repayment of amount due to a related party$’000	(1,400)	–	PDF p. 117
Purchase of treasury shares$’000	–	(116)	PDF p. 117
Payment of principal portion of lease liabilities$’000	(751)	(684)	PDF p. 117
Interest paid 12(b),(c)$’000	(161)	(64)	PDF p. 117
Net cash generated from/(used in) financing activities$’000	875	(2,552)	PDF p. 117
Net increase/(decrease) in cash and cash equivalents$’000	1,985	(2,763)	PDF p. 117
Cash and cash equivalents at beginning of year$’000	52,213	54,870	PDF p. 117
Effects of exchange rate fluctuations on cash and cash equivalents$’000	(8)	106	PDF p. 117
Cash and cash equivalents at end of year$’000	54,190	52,213	PDF p. 117

Definitions & sources

Original report: PDF p. 117 ↗

Financial Highlights — Results, Dividends Paid and Proposed, Financial Position, and Financial Ratios

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Financial Highlights — Results, Dividends Paid and Proposed, Financial Position, and Financial Ratios from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Report financial highlights — fiscal year ended30June2026	2025Report financial highlights — fiscal year ended30June2025	Source
Results
Revenue from continuing operations$ million	71.5	57.8	PDF p. 4
Gross profit from continuing operations$ million	12.8	12.2	PDF p. 4
Profit after tax – continuing operations$ million	1.7	1.1	PDF p. 4
Profit after tax – discontinued operations$ million	–	1.7	PDF p. 4
Profit for the year$ million	1.7	2.8	PDF p. 4
Dividends paid and proposed
Special interim dividend per share (cents)cents per share	–	5.00	PDF p. 4
Final dividend per share (cent)cent per share	0.50	1.00	PDF p. 200
Financial position
Total assets$ million	139.2	131.2	PDF p. 4
Total liabilities$ million	22.8	29.6	PDF p. 4
Shareholders’ equity$ million	98.9	94.4	PDF p. 4
Financial ratios
Gross profit margin (%)%	18.0	21.0	PDF p. 4
Earnings per share (cents)cents per share	1.17	2.19	PDF p. 4
NAV per share (cents)cents per share	59.68	56.94	PDF p. 4
Return on equity (%)%	2.0	3.8	PDF p. 4
Current ratio (times)times	4.0	2.6	PDF p. 4

Definitions & sources

Original report: PDF p. 4 ↗ PDF p. 200 ↗

Final FY2026 dividend is proposed, subject to shareholder approval at the AGM20October2026. Amounts in$million are separately scoped from primary statement$thousand amounts.

Financial Highlights — Shareholders’ Equity and Total Dividend Payout

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Financial Highlights — Shareholders’ Equity and Total Dividend Payout from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Report financial highlights — fiscal year ended30June2026	2025Report financial highlights — fiscal year ended30June2025	2024Report financial highlights — fiscal year ended30June2024	Source
Shareholders’ equity
SHAREHOLDERS’ EQUITY ($ MILLION)$ million	98.9	94.4	99.3	PDF p. 4
Total dividend payout
TOTAL DIVIDEND PAYOUT (CENTS)cents	0.50	6.00	1.00	PDF p. 4

Definitions & sources

Original report: PDF p. 4 ↗

Final FY2026 dividend is proposed, subject to shareholder approval at the AGM20October2026. Amounts in$million are separately scoped from primary statement$thousand amounts.

Revenue by region — original chart legend

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Revenue by region — original chart legend from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Reported revenue by region — original pie chart	2025Reported revenue by region — original pie chart	Source
Original revenue chart
Singapore%	64	56	PDF p. 4
China%	20	29	PDF p. 4
Malaysia%	9	7	PDF p. 4
Taiwan%	6	6	PDF p. 4
Other Regions%	1	2	PDF p. 4

Definitions & sources

Original report: PDF p. 4 ↗

Pie-segment colours and arrow labels were inspected on the rendered original PDF, using its printed region legend.

Dividends — paid and proposed cash amounts

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Dividends — paid and proposed cash amounts from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group and Company — paid/proposed according to source row	2025Group and Company — paid/proposed according to source row	Source
Dividends — paid and proposed amounts
Declared and paid during the financial year: Final (tax-exempt one-tier) dividend for 2025: 1.00 cent (2024: 1.00 cent) per share$’000	1,657	1,662	PDF p. 200
Special interim (tax-exempt one-tier) dividend for 2025: 5.00 cents per sharecents per share	–	8,311	PDF p. 200
Subtotal$’000	1,657	9,973	PDF p. 200
Proposed but not recognised as a liability as at 30 June: Final (tax-exempt one-tier) dividend for 2026: 0.50 cent (2025: 1.00 cent) per share$’000	829	1,657	PDF p. 200

Definitions & sources

Original report: PDF p. 200 ↗

Paid final dividends relate to the preceding financial year; special interim and proposed final dividends retain their printed periods. Proposed dividends are not recognised as liabilities as at30June.

Final dividend rates — paid and proposed

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Final dividend rates — paid and proposed from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2026Group and Company — rate paid for preceding year/proposed for current year	2025Group and Company — rate paid for preceding year/proposed for current year	Source
Paid final dividend
Final dividend paid in respect of preceding yearcents per share	1.00	1.00	PDF p. 200
Proposed, not recognised as liability
Proposed final dividend for current yearcents per share	0.50	1.00	PDF p. 200

Definitions & sources

Original report: PDF p. 200 ↗

Statements of financial position — FY2024 report

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Statements of financial position — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	2024Company	2023Company	Source
Non-current assets
Plant and equipment$’000	2,327	2,367	10	11	PDF p. 97
Investment property$’000	22,104	23,855	–	–	PDF p. 97
Intangible assets and goodwill$’000	15,670	22,190	55	73	PDF p. 97
Right-of-use assets$’000	6,023	6,659	–	–	PDF p. 97
Subsidiaries$’000	–	–	44,045	46,243	PDF p. 97
Joint venture$’000	–	72	–	–	PDF p. 97
Financial assets$’000	9,430	11,176	7,543	8,143	PDF p. 97
Amounts due from related parties$’000	–	–	13,993	15,529	PDF p. 97
Deferred tax assets$’000	14	21	–	–	PDF p. 97
Subtotal$’000	55,568	66,340	65,646	69,999	PDF p. 97
Current assets
Inventories$’000	2,939	4,567	–	–	PDF p. 97
Trade and other receivables$’000	12,589	14,065	180	127	PDF p. 97
Amounts due from related parties$’000	6	356	2,452	1,307	PDF p. 97
Cash and cash equivalents$’000	54,870	55,189	33,654	31,568	PDF p. 97
Subtotal$’000	70,404	74,177	36,286	33,002	PDF p. 97
Total assets$’000	125,972	140,517	101,932	103,001	PDF p. 97
Equity attributable to owners
of the Company Share capital$’000	89,566	89,566	89,566	89,566	PDF p. 97
Treasury shares$’000	(233)	(233)	(233)	(233)	PDF p. 97
Reserves$’000	(16,815)	(14,456)	(1,564)	(864)	PDF p. 97
Retained earnings$’000	26,785	32,288	11,860	12,168	PDF p. 97
Subtotal$’000	99,303	107,165	99,629	100,637	PDF p. 97
Non-controlling interests$’000	10,435	12,558	–	–	PDF p. 97
Total equity$’000	109,738	119,723	99,629	100,637	PDF p. 97
Non-current liabilities
Lease liabilities$’000	232	557	–	–	PDF p. 97
Provisions$’000	42	174	–	–	PDF p. 97
Deferred tax liabilities$’000	611	738	22	–	PDF p. 97
Subtotal$’000	885	1,469	22	–	PDF p. 97
Current liabilities
Trade and other payables$’000	12,404	16,224	861	1,194	PDF p. 97
Amounts due to related parties$’000	1,537	1,739	1,156	1,159	PDF p. 97
Lease liabilities$’000	690	375	–	–	PDF p. 97
Provisions$’000	173	315	–	–	PDF p. 97
Income tax payable$’000	545	672	264	11	PDF p. 97
Subtotal$’000	15,349	19,325	2,281	2,364	PDF p. 97
Total liabilities$’000	16,234	20,794	2,303	2,364	PDF p. 97
Total equity and liabilities$’000	125,972	140,517	101,932	103,001	PDF p. 97

Definitions & sources

Original report: PDF p. 97 ↗

Consolidated statement of comprehensive income — physical95 — FY2024 report

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Consolidated statement of comprehensive income — physical95 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	Source
Consolidated statement of comprehensive income — physical95 — FY2024 report
Revenue$’000	55,063	59,143	PDF p. 95
Cost of revenue$’000	(43,503)	(47,475)	PDF p. 95
Gross profit$’000	11,560	11,668	PDF p. 95
Other income$’000	1,428	1,079	PDF p. 95
Fair value gain on investment property$’000	254	430	PDF p. 95
Distribution expenses$’000	(4,069)	(3,772)	PDF p. 95
Administrative expenses$’000	(8,770)	(9,102)	PDF p. 95
Impairment loss on goodwill$’000	(5,783)	–	PDF p. 95
Impairment loss on intangible assets$’000	(524)	–	PDF p. 95
Impairment loss on right-of-use assets$’000	(425)	–	PDF p. 95
Impairment loss on trade and other receivables, net$’000	(290)	(33)	PDF p. 95
Other expenses$’000	(2)	(323)	PDF p. 95
Results from operating activities$’000	(6,621)	(53)	PDF p. 95
Finance income$’000	1,625	1,249	PDF p. 95
Finance costs$’000	(50)	(34)	PDF p. 95
Share of results of a joint venture, net of tax$’000	(12)	(47)	PDF p. 95
(Loss)/Profit before tax$’000	(5,058)	1,115	PDF p. 95
Tax expense$’000	(424)	(417)	PDF p. 95
(Loss)/Profit for the year$’000	(5,482)	698	PDF p. 95
Item that may be reclassified subsequently to
profit or loss, net of tax Exchange differences arising from translation of financial statements of foreign operations$’000	(2,165)	(1,700)	PDF p. 95
Item that will not be reclassified to
profit or loss, net of tax Net change in fair value of financial assets at fair value through other comprehensive income$’000	(700)	(590)	PDF p. 95
Total other comprehensive income for the year, net of tax$’000	(2,865)	(2,290)	PDF p. 95
Total comprehensive income for the year$’000	(8,347)	(1,592)	PDF p. 95

Definitions & sources

Original report: PDF p. 95 ↗

Consolidated statement of comprehensive income — physical96 — FY2024 report

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Consolidated statement of comprehensive income — physical96 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	Source
Consolidated statement of comprehensive income — physical96 — FY2024 report
(Loss)/Profit attributable to: Owners of the Company$’000	(3,841)	2,048	PDF p. 96
Non-controlling interests$’000	(1,641)	(1,350)	PDF p. 96
(Loss)/Profit for the year$’000	(5,482)	698	PDF p. 96
Total comprehensive income attributable to:
Owners of the Company$’000	(6,200)	(26)	PDF p. 96
Non-controlling interests$’000	(2,147)	(1,566)	PDF p. 96
Total comprehensive income for the year$’000	(8,347)	(1,592)	PDF p. 96

Definitions & sources

Original report: PDF p. 96 ↗

Earnings per share — FY2024 report

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Earnings per share — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	Source
Total comprehensive income attributable to:
(Loss)/Earnings per share – Basic and Diluted (cents)cents per share	(2.31)	1.23	PDF p. 96

Definitions & sources

Original report: PDF p. 96 ↗

Group statement of changes in equity — FY2024 — physical98 — FY2024 report

6 metrics

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Group statement of changes in equity — FY2024 — physical98 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group — Share capital	2024Group — Treasury shares	2024Group — Capital reserve	2024Group — Fair value reserve	2024Group — Foreign currency translation reserve	2024Group — Retained earnings	2024Group — Total attributable to owners of the Company	2024Group — Non-controlling interests	2024Group — Total equity	Source
Group statement of changes in equity — FY2024 — physical98 — FY2024 report
Balance as at 1 July 2023$’000	89,566	(233)	(11,648)	(864)	(1,944)	32,288	107,165	12,558	119,723	PDF p. 98
Total comprehensive income for the year Loss for the year$’000	–	–	–	–	–	(3,841)	(3,841)	(1,641)	(5,482)	PDF p. 98
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	(1,659)	–	(1,659)	(506)	(2,165)	PDF p. 98
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	(700)	–	–	(700)	–	(700)	PDF p. 98
Total other comprehensive income, net of tax$’000	–	–	–	(700)	(1,659)	–	(2,359)	(506)	(2,865)	PDF p. 98
Total comprehensive income for the year$’000	–	–	–	(700)	(1,659)	(3,841)	(6,200)	(2,147)	(8,347)	PDF p. 98

Definitions & sources

Original report: PDF p. 98 ↗

Group statement of changes in equity — FY2024 — physical99 — FY2024 report

6 metrics

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Group statement of changes in equity — FY2024 — physical99 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group — Share capital	2024Group — Treasury shares	2024Group — Capital reserve	2024Group — Fair value reserve	2024Group — Foreign currency translation reserve	2024Group — Retained earnings	2024Group — Total attributable to owners of the Company	2024Group — Non-controlling interests	2024Group — Total equity	Source
Contributions by and distributions to
owners Final dividend of 1.00 cent per share in respect of 2023cents per share	–	–	–	–	–	(1,662)	(1,662)	–	(1,662)	PDF p. 99
Total contributions by and distributions to owners$’000	–	–	–	–	–	(1,662)	(1,662)	–	(1,662)	PDF p. 99
Change in ownership interest in a subsidiary Capital injection by a non-controlling interest$’000	–	–	–	–	–	–	–	24	24	PDF p. 99
Total change in ownership interest in a subsidiary$’000	–	–	–	–	–	–	–	24	24	PDF p. 99
Total transactions with owners$’000	–	–	–	–	–	(1,662)	(1,662)	24	(1,638)	PDF p. 99
Balance as at 30 June 2024$’000	89,566	(233)	(11,648)	(1,564)	(3,603)	26,785	99,303	10,435	109,738	PDF p. 99

Definitions & sources

Original report: PDF p. 99 ↗

Group statement of changes in equity — FY2023 — physical100 — FY2024 report

7 metrics

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Group statement of changes in equity — FY2023 — physical100 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2023Group — Share capital	2023Group — Treasury shares	2023Group — Capital reserve	2023Group — Fair value reserve	2023Group — Foreign currency translation reserve	2023Group — Retained earnings	2023Group — Total attributable to owners of the Company	2023Group — Non-controlling interests	2023Group — Total equity	Source
Group statement of changes in equity — FY2023 — physical100 — FY2024 report
Balance as at 1 July 2022$’000	89,566	(126)	(11,648)	(57)	(460)	36,365	113,640	8,022	121,662	PDF p. 100
Total comprehensive income for the year Profit/(Loss) for the year$’000	–	–	–	–	–	2,048	2,048	(1,350)	698	PDF p. 100
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	(1,484)	–	(1,484)	(216)	(1,700)	PDF p. 100
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	(590)	–	–	(590)	–	(590)	PDF p. 100
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	–	(217)	–	217	–	–	–	PDF p. 100
Total other comprehensive income, net of tax$’000	–	–	–	(807)	(1,484)	217	(2,074)	(216)	(2,290)	PDF p. 100
Total comprehensive income for the year$’000	–	–	–	(807)	(1,484)	2,265	(26)	(1,566)	(1,592)	PDF p. 100

Definitions & sources

Original report: PDF p. 100 ↗

Group statement of changes in equity — FY2023 — physical101 — FY2024 report

8 metrics

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Group statement of changes in equity — FY2023 — physical101 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2023Group — Share capital	2023Group — Treasury shares	2023Group — Capital reserve	2023Group — Fair value reserve	2023Group — Foreign currency translation reserve	2023Group — Retained earnings	2023Group — Total attributable to owners of the Company	2023Group — Non-controlling interests	2023Group — Total equity	Source
Contributions by and distributions to
owners Final dividend of 1.00 cent per share in respect of 2022cents per share	–	–	–	–	–	(1,666)	(1,666)	–	(1,666)	PDF p. 101
Purchase of treasury shares$’000	–	(107)	–	–	–	–	(107)	–	(107)	PDF p. 101
Total contributions by and distributions to owners$’000	–	(107)	–	–	–	(1,666)	(1,773)	–	(1,773)	PDF p. 101
Changes in ownership interests in subsidiaries Capital injections by non-controlling interests$’000	–	–	–	–	–	–	–	5,426	5,426	PDF p. 101
Acquisition of additional interest in a subsidiary (Note 13(d))$’000	–	–	–	–	–	(4,676)	(4,676)	676	(4,000)	PDF p. 101
Total changes in ownership interests in subsidiaries$’000	–	–	–	–	–	(4,676)	(4,676)	6,102	1,426	PDF p. 101
Total transactions with owners$’000	–	(107)	–	–	–	(6,342)	(6,449)	6,102	(347)	PDF p. 101
Balance as at 30 June 2023$’000	89,566	(233)	(11,648)	(864)	(1,944)	32,288	107,165	12,558	119,723	PDF p. 101

Definitions & sources

Original report: PDF p. 101 ↗

Company statement of changes in equity — FY2024 — FY2024 report

9 metrics

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Company statement of changes in equity — FY2024 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Company — Share capital	2024Company — Treasury shares	2024Company — Fair value reserve	2024Company — Retained earnings	2024Company — Total equity	Source
Company statement of changes in equity — FY2024 — FY2024 report
Balance as at 1 July 2023$’000	89,566	(233)	(864)	12,168	100,637	PDF p. 102
Total comprehensive income for the year Profit for the year$’000	–	–	–	1,354	1,354	PDF p. 102
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	(700)	–	(700)	PDF p. 102
Total other comprehensive income, net of tax$’000	–	–	(700)	–	(700)	PDF p. 102
Total comprehensive income for the year$’000	–	–	(700)	1,354	654	PDF p. 102
Contributions by and distributions
to owners Final dividend of 1.00 cent per share in respect of 2023cents per share	–	–	–	(1,662)	(1,662)	PDF p. 102
Total contributions by and distributions to owners$’000	–	–	–	(1,662)	(1,662)	PDF p. 102
Total transactions with owners$’000	–	–	–	(1,662)	(1,662)	PDF p. 102
Balance as at 30 June 2024$’000	89,566	(233)	(1,564)	11,860	99,629	PDF p. 102

Definitions & sources

Original report: PDF p. 102 ↗

Company statement of changes in equity — FY2023 — FY2024 report

11 metrics

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Company statement of changes in equity — FY2023 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2023Company — Share capital	2023Company — Treasury shares	2023Company — Fair value reserve	2023Company — Retained earnings	2023Company — Total equity	Source
Company statement of changes in equity — FY2023 — FY2024 report
Balance as at 1 July 2022$’000	89,566	(126)	107	11,849	101,396	PDF p. 103
Total comprehensive income for the year Profit for the year$’000	–	–	–	1,768	1,768	PDF p. 103
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	(754)	–	(754)	PDF p. 103
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	(217)	217	–	PDF p. 103
Total other comprehensive income, net of tax$’000	–	–	(971)	217	(754)	PDF p. 103
Total comprehensive income for the year$’000	–	–	(971)	1,985	1,014	PDF p. 103
Contributions by and distributions
to owners Final dividend of 1.00 cent per share in respect of 2022cents per share	–	–	–	(1,666)	(1,666)	PDF p. 103
Purchase of treasury shares$’000	–	(107)	–	–	(107)	PDF p. 103
Total contributions by and distributions to owners$’000	–	(107)	–	(1,666)	(1,773)	PDF p. 103
Total transactions with owners$’000	–	(107)	–	(1,666)	(1,773)	PDF p. 103
Balance as at 30 June 2023$’000	89,566	(233)	(864)	12,168	100,637	PDF p. 103

Definitions & sources

Original report: PDF p. 103 ↗

Consolidated statement of cash flows — physical104 — FY2024 report

29 metrics

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Consolidated statement of cash flows — physical104 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	Source
Cash flows from operating activities
(Loss)/Profit for the year$’000	(5,482)	698	PDF p. 104
Adjustments for:
Amortisation of intangible assets$’000	216	220	PDF p. 104
Depreciation of plant and equipment$’000	493	454	PDF p. 104
Depreciation of right-of-use assets$’000	938	784	PDF p. 104
Dividend income from financial assets$’000	(432)	(453)	PDF p. 104
Fair value gain on investment property$’000	(254)	(430)	PDF p. 104
Fair value (gain)/loss on financial assets at fair value through profit or loss$’000	(704)	323	PDF p. 104
Finance income$’000	(1,625)	(1,249)	PDF p. 104
Finance costs$’000	50	34	PDF p. 104
Gain on disposal of plant and equipment, net$’000	(2)	(22)	PDF p. 104
Impairment loss on goodwill$’000	5,783	–	PDF p. 104
Impairment loss on intangible assets$’000	524	–	PDF p. 104
Impairment loss on right-of-use assets$’000	425	–	PDF p. 104
Impairment loss on trade and other receivables, net$’000	290	33	PDF p. 104
Inventories written down$’000	200	81	PDF p. 104
Loss on termination of a lease$’000	2	–	PDF p. 104
Provision for onerous contracts$’000	141	236	PDF p. 104
Provision written back$’000	(75)	–	PDF p. 104
Share of results of a joint venture, net of tax$’000	12	47	PDF p. 104
Tax expense$’000	424	417	PDF p. 104
Operating cash flows before working capital changes$’000	924	1,173	PDF p. 104
Changes in: Amounts due from/(to) related parties$’000	58	(179)	PDF p. 104
Inventories$’000	1,151	(191)	PDF p. 104
Trade and other receivables$’000	1,215	410	PDF p. 104
Trade and other payables$’000	(4,121)	(1,740)	PDF p. 104
Cash used in operations$’000	(773)	(527)	PDF p. 104
Interest received$’000	1,573	1,152	PDF p. 104
Tax paid$’000	(649)	(254)	PDF p. 104
Net cash generated from operating activities$’000	151	371	PDF p. 104

Definitions & sources

Original report: PDF p. 104 ↗

Consolidated statement of cash flows — physical105 — FY2024 report

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Consolidated statement of cash flows — physical105 — FY2024 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2024Group	2023Group	Source
Cash flows from investing activities
Dividends received from financial assets$’000	432	453	PDF p. 105
Acquisition of additional interest in a subsidiary$’000	–	(4,000)	PDF p. 105
Leasehold land and ancillary costs$’000	–	(5,929)	PDF p. 105
Purchase of intangible assets$’000	(3)	(27)	PDF p. 105
Purchase of plant and equipment$’000	(217)	(862)	PDF p. 105
Purchase of financial assets$’000	(1,977)	(902)	PDF p. 105
Proceeds from government grants$’000	–	70	PDF p. 105
Proceeds from dissolution of a joint venture$’000	60	–	PDF p. 105
Proceeds from disposal of plant and equipment$’000	2	25	PDF p. 105
Proceeds from disposal of financial assets$’000	3,727	1,709	PDF p. 105
Net cash generated from/(used in) investing activities$’000	2,024	(9,463)	PDF p. 105
Cash flows from financing activities
Capital injections by non-controlling interests$’000	24	5,426	PDF p. 105
Dividend paid$’000	(1,662)	(1,666)	PDF p. 105
Proceeds from bank borrowing$’000	–	153	PDF p. 105
Repayment of bank borrowing$’000	–	(153)	PDF p. 105
Purchase of treasury shares$’000	–	(107)	PDF p. 105
Payment of principal portion of lease liabilities$’000	(732)	(594)	PDF p. 105
Interest paid$’000	(50)	(34)	PDF p. 105
Net cash (used in)/generated from financing activities$’000	(2,420)	3,025	PDF p. 105
Net decrease in cash and cash equivalents$’000	(245)	(6,067)	PDF p. 105
Cash and cash equivalents at beginning of year$’000	55,189	61,681	PDF p. 105
Effects on exchange rate fluctuations on cash and cash equivalents$’000	(74)	(425)	PDF p. 105
Cash and cash equivalents at end of year$’000	54,870	55,189	PDF p. 105

Definitions & sources

Original report: PDF p. 105 ↗

Acquisition allocation — ISE Capital Management — FY2023 report

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Acquisition allocation — ISE Capital Management — FY2023 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group acquisition30June2022 — Provisional amount previously reported	2022Group acquisition30June2022 — Fair value adjustments	2022Group acquisition30June2022 — Final amount	Source
Assets
Plant and equipment (Note 9)$’000	560	–	560	PDF p. 152
Right-of-use assets (Note 12(a))$’000	76	–	76	PDF p. 152
Intangible assets (Note 11)$’000	2	–	2	PDF p. 152
Trade and other receivables$’000	388	(240)	148	PDF p. 152
Cash and cash equivalents$’000	796	–	796	PDF p. 152
Subtotal$’000	1,822	(240)	1,582	PDF p. 152
Liabilities
Trade and other payables$’000	(1,556)	40	(1,516)	PDF p. 152
Lease liabilities (Note 12(b))$’000	(76)	–	(76)	PDF p. 152
Subtotal$’000	(1,632)	40	(1,592)	PDF p. 152
Total identifiable net liabilities at fair value$’000	190	(200)	(10)	PDF p. 152
Less: Non-controlling interests measured at non-controlling interests’ proportionate share of net liabilities$’000	(293)	120	(173)	PDF p. 152
Add: Goodwill arising from acquisition (Note 11)$’000	4,103	80	4,183	PDF p. 152
Subtotal$’000	4,000	–	4,000	PDF p. 152
Total purchase consideration$’000	(4,000)	–	(4,000)	PDF p. 152
Add: Cash and cash equivalents acquired$’000	796	–	796	PDF p. 152
Net cash outflow$’000	(3,204)	–	(3,204)	PDF p. 152

Definitions & sources

Original report: PDF p. 152 ↗

Note13(d), physical PDF pages151–153, retrospectively adjusts the acquisition on30June2022. The120 NCI adjustment accompanies the change from original FY2022 closing8,142 to subsequent comparative opening8,022. Original provisional and final values are retained.

Statements of financial position — FY2022 report

35 metrics

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Statements of financial position — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	2022Company	2021Company	Source
Non-current assets
Plant and equipment$’000	1,978	1,596	4	5	PDF p. 77
Investment property$’000	24,202	20,632	–	–	PDF p. 77
Intangible assets and goodwill$’000	22,375	18,339	101	29	PDF p. 77
Right-of-use assets$’000	993	853	–	–	PDF p. 77
Subsidiaries$’000	–	–	31,385	31,385	PDF p. 77
Joint venture$’000	121	8	–	–	PDF p. 77
Financial assets$’000	12,896	13,243	9,704	11,311	PDF p. 77
Amounts due from related parties$’000	–	–	14,296	7,704	PDF p. 77
Deferred tax assets$’000	13	67	–	–	PDF p. 77
Subtotal$’000	62,578	54,738	55,490	50,434	PDF p. 77
Current assets
Trade and other receivables$’000	14,919	14,368	52	30	PDF p. 77
Inventories$’000	4,540	3,947	–	–	PDF p. 77
Amounts due from related parties$’000	334	316	631	1,950	PDF p. 77
Cash and cash equivalents$’000	61,681	64,404	47,900	54,292	PDF p. 77
Subtotal$’000	81,474	83,035	48,583	56,272	PDF p. 77
Total assets$’000	144,052	137,773	104,073	106,706	PDF p. 77
Equity attributable to owners
of the Company Share capital$’000	89,566	89,566	89,566	89,566	PDF p. 77
Treasury shares$’000	(126)	(126)	(126)	(126)	PDF p. 77
Reserves$’000	(12,165)	(11,962)	107	29	PDF p. 77
Retained earnings$’000	36,365	36,237	11,849	14,683	PDF p. 77
Subtotal$’000	113,640	113,715	101,396	104,152	PDF p. 77
Non-controlling interests$’000	8,142	7,045	–	–	PDF p. 77
Total equity$’000	121,782	120,760	101,396	104,152	PDF p. 77
Non-current liabilities
Lease liabilities$’000	525	336	–	–	PDF p. 77
Provisions$’000	176	176	–	–	PDF p. 77
Deferred tax liabilities$’000	804	711	–	–	PDF p. 77
Subtotal$’000	1,505	1,223	–	–	PDF p. 77
Current liabilities
Trade and other payables$’000	18,150	14,279	1,486	1,391	PDF p. 77
Amounts due to related parties$’000	1,539	575	1,191	1,163	PDF p. 77
Lease liabilities$’000	480	572	–	–	PDF p. 77
Provisions$’000	119	38	–	–	PDF p. 77
Income tax payable$’000	477	326	–	–	PDF p. 77
Subtotal$’000	20,765	15,790	2,677	2,554	PDF p. 77
Total liabilities$’000	22,270	17,013	2,677	2,554	PDF p. 77
Total equity and liabilities$’000	144,052	137,773	104,073	106,706	PDF p. 77

Definitions & sources

Original report: PDF p. 77 ↗

Consolidated statement of comprehensive income — physical75 — FY2022 report

23 metrics

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Consolidated statement of comprehensive income — physical75 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	Source
Consolidated statement of comprehensive income — physical75 — FY2022 report
Revenue$’000	55,595	54,511	PDF p. 75
Cost of revenue$’000	(43,447)	(42,365)	PDF p. 75
Gross profit$’000	12,148	12,146	PDF p. 75
Other income$’000	1,262	1,465	PDF p. 75
Fair value gain on investment property$’000	1,916	2,901	PDF p. 75
Distribution expenses$’000	(3,757)	(3,671)	PDF p. 75
Administrative expenses$’000	(7,982)	(7,993)	PDF p. 75
Loss on disposal of an associate$’000	–	(2,781)	PDF p. 75
Other expenses$’000	–	(1,198)	PDF p. 75
Results from operating activities$’000	3,587	869	PDF p. 75
Finance costs$’000	(26)	(36)	PDF p. 75
Finance income$’000	130	106	PDF p. 75
Share of results of an associate (net of tax)$’000	–	3,455	PDF p. 75
Share of results of joint venture (net of tax)$’000	110	(27)	PDF p. 75
Profit before tax$’000	3,801	4,367	PDF p. 75
Tax expense$’000	(614)	(626)	PDF p. 75
Profit for the year$’000	3,187	3,741	PDF p. 75
Item that is or may be reclassified subsequently to
profit or loss (net of tax) Exchange differences arising from translation of financial statements of foreign operations$’000	(17)	(607)	PDF p. 75
Items that will not be reclassified to
profit or loss (net of tax) Net change in fair value of financial assets at fair value through other comprehensive income$’000	548	915	PDF p. 75
Share of other comprehensive income of an associate$’000	–	(53)	PDF p. 75
Subtotal$’000	548	862	PDF p. 75
Total other comprehensive income for the year, net of tax$’000	531	255	PDF p. 75
Total comprehensive income for the year$’000	3,718	3,996	PDF p. 75

Definitions & sources

Original report: PDF p. 75 ↗

Consolidated statement of comprehensive income — physical76 — FY2022 report

6 metrics

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Consolidated statement of comprehensive income — physical76 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	Source
Consolidated statement of comprehensive income — physical76 — FY2022 report
Profit attributable to: Owners of the Company$’000	2,751	3,050	PDF p. 76
Non-controlling interests$’000	436	691	PDF p. 76
Profit for the year$’000	3,187	3,741	PDF p. 76
Total comprehensive income attributable to:
Owners of the Company$’000	3,258	3,535	PDF p. 76
Non-controlling interests$’000	460	461	PDF p. 76
Total comprehensive income for the year$’000	3,718	3,996	PDF p. 76

Definitions & sources

Original report: PDF p. 76 ↗

Earnings per share — FY2022 report

2 metrics

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Earnings per share — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	Source
Total comprehensive income attributable to:
Earnings per share – Basic (cents)cents per share	1.65	1.83	PDF p. 76
– Diluted (cents)cents per share	1.65	1.83	PDF p. 76

Definitions & sources

Original report: PDF p. 76 ↗

Group statement of changes in equity — FY2022 — physical78 — FY2022 report

7 metrics

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Group statement of changes in equity — FY2022 — physical78 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group — Share capital	2022Group — Treasury shares	2022Group — Capital reserve	2022Group — Fair value reserve	2022Group — Foreign currency translation reserve	2022Group — Retained earnings	2022Group — Total attributable to owners of the Company	2022Group — Non-controlling interests	2022Group — Total equity	Source
Group statement of changes in equity — FY2022 — physical78 — FY2022 report
Balance as at 1 July 2021$’000	89,566	(126)	(11,648)	105	(419)	36,237	113,715	7,045	120,760	PDF p. 78
Total comprehensive income for the year Profit for the year$’000	–	–	–	–	–	2,751	2,751	436	3,187	PDF p. 78
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	(41)	–	(41)	24	(17)	PDF p. 78
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	548	–	–	548	–	548	PDF p. 78
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	–	(710)	–	710	–	–	–	PDF p. 78
Total other comprehensive income, net of tax$’000	–	–	–	(162)	(41)	710	507	24	531	PDF p. 78
Total comprehensive income for the year$’000	–	–	–	(162)	(41)	3,461	3,258	460	3,718	PDF p. 78

Definitions & sources

Original report: PDF p. 78 ↗

Group statement of changes in equity — FY2022 — physical79 — FY2022 report

7 metrics

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Group statement of changes in equity — FY2022 — physical79 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group — Share capital	2022Group — Treasury shares	2022Group — Capital reserve	2022Group — Fair value reserve	2022Group — Foreign currency translation reserve	2022Group — Retained earnings	2022Group — Total attributable to owners of the Company	2022Group — Non-controlling interests	2022Group — Total equity	Source
Contributions by and distributions to owners
Final dividend of 2.00 cents per share in respect of 2021cents per share	–	–	–	–	–	(3,333)	(3,333)	–	(3,333)	PDF p. 79
Total contributions by and distributions to owners$’000	–	–	–	–	–	(3,333)	(3,333)	–	(3,333)	PDF p. 79
Changes in ownership interests in subsidiaries Capital injection by non-controlling interest$’000	–	–	–	–	–	–	–	344	344	PDF p. 79
Acquisition of a subsidiary$’000	–	–	–	–	–	–	–	293	293	PDF p. 79
Total changes in ownership interests in subsidiaries$’000	–	–	–	–	–	–	–	637	637	PDF p. 79
Total transactions with owners$’000	–	–	–	–	–	(3,333)	(3,333)	637	(2,696)	PDF p. 79
Balance as at 30 June 2022$’000	89,566	(126)	(11,648)	(57)	(460)	36,365	113,640	8,142	121,782	PDF p. 79

Definitions & sources

Original report: PDF p. 79 ↗

Group statement of changes in equity — FY2021 — physical80 — FY2022 report

9 metrics

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Group statement of changes in equity — FY2021 — physical80 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2021Group — Share capital	2021Group — Treasury shares	2021Group — Capital reserve	2021Group — Fair value reserve	2021Group — Share-based compensation reserve	2021Group — Foreign currency translation reserve	2021Group — Retained earnings	2021Group — Total attributable to owners of the Company	2021Group — Non-controlling interests	2021Group — Total equity	Source
Group statement of changes in equity — FY2021 — physical80 — FY2022 report
Balance as at 1 July 2020$’000	89,566	(126)	(11,648)	(690)	2,290	(42)	32,496	111,846	6,774	118,620	PDF p. 80
Total comprehensive income for the year Profit for the year$’000	–	–	–	–	–	–	3,050	3,050	691	3,741	PDF p. 80
Other comprehensive income
Exchange differences arising from translation of financial statements of foreign operations$’000	–	–	–	–	–	(377)	–	(377)	(230)	(607)	PDF p. 80
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	–	915	–	–	–	915	–	915	PDF p. 80
Share of other comprehensive income of an associate$’000	–	–	–	(53)	–	–	–	(53)	–	(53)	PDF p. 80
Share of transfer of loss on disposal of financial assets at fair value through other comprehensive income to retained earnings of an associate$’000	–	–	–	53	–	–	(53)	–	–	–	PDF p. 80
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	–	(120)	–	–	120	–	–	–	PDF p. 80
Total other comprehensive income, net of tax$’000	–	–	–	795	–	(377)	67	485	(230)	255	PDF p. 80
Total comprehensive income for the year$’000	–	–	–	795	–	(377)	3,117	3,535	461	3,996	PDF p. 80

Definitions & sources

Original report: PDF p. 80 ↗

Group statement of changes in equity — FY2021 — physical81 — FY2022 report

9 metrics

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Group statement of changes in equity — FY2021 — physical81 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2021Group — Share capital	2021Group — Treasury shares	2021Group — Capital reserve	2021Group — Fair value reserve	2021Group — Share-based compensation reserve	2021Group — Foreign currency translation reserve	2021Group — Retained earnings	2021Group — Total attributable to owners of the Company	2021Group — Non-controlling interests	2021Group — Total equity	Source
Contributions by and distributions to owners
Final dividend of 0.50 cent per share in respect of 2020cents per share	–	–	–	–	–	–	(833)	(833)	–	(833)	PDF p. 81
Interim dividend of 0.50 cent per share in respect of 2021cents per share	–	–	–	–	–	–	(833)	(833)	–	(833)	PDF p. 81
Dividend paid to non-controlling shareholders$’000	–	–	–	–	–	–	–	–	(491)	(491)	PDF p. 81
Transfer to retained earnings$’000	–	–	–	–	(2,290)	–	2,290	–	–	–	PDF p. 81
Total contributions by and distributions to owners$’000	–	–	–	–	(2,290)	–	624	(1,666)	(491)	(2,157)	PDF p. 81
Changes in ownership interest in a subsidiary Capital injection by non-controlling interest$’000	–	–	–	–	–	–	–	–	301	301	PDF p. 81
Total changes in ownership interest in a subsidiary$’000	–	–	–	–	–	–	–	–	301	301	PDF p. 81
Total transactions with owners$’000	–	–	–	–	(2,290)	–	624	(1,666)	(190)	(1,856)	PDF p. 81
Balance as at 30 June 2021$’000	89,566	(126)	(11,648)	105	–	(419)	36,237	113,715	7,045	120,760	PDF p. 81

Definitions & sources

Original report: PDF p. 81 ↗

Company statement of changes in equity — FY2022 — FY2022 report

10 metrics

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Company statement of changes in equity — FY2022 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Company — Share capital	2022Company — Treasury shares	2022Company — Fair value reserve	2022Company — Retained earnings	2022Company — Total equity	Source
Company statement of changes in equity — FY2022 — FY2022 report
Balance as at 1 July 2021$’000	89,566	(126)	29	14,683	104,152	PDF p. 82
Total comprehensive income for the year Loss for the year$’000	–	–	–	(211)	(211)	PDF p. 82
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	788	–	788	PDF p. 82
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	(710)	710	–	PDF p. 82
Total other comprehensive income, net of tax$’000	–	–	78	710	788	PDF p. 82
Total comprehensive income for the year$’000	–	–	78	499	577	PDF p. 82
Contributions by and distributions to
owners Final dividend of 2.00 cents per share in respect of 2021cents per share	–	–	–	(3,333)	(3,333)	PDF p. 82
Total contributions by and distributions to owners$’000	–	–	–	(3,333)	(3,333)	PDF p. 82
Total transactions with owners$’000	–	–	–	(3,333)	(3,333)	PDF p. 82
Balance as at 30 June 2022$’000	89,566	(126)	107	11,849	101,396	PDF p. 82

Definitions & sources

Original report: PDF p. 82 ↗

Company statement of changes in equity — FY2021 — FY2022 report

14 metrics

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Company statement of changes in equity — FY2021 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2021Company — Share capital	2021Company — Treasury shares	2021Company — Fair value reserve	2021Company — Share-based compensation reserve	2021Company — Retained earnings	2021Company — Total equity	Source
Company statement of changes in equity — FY2021 — FY2022 report
Balance as at 1 July 2020$’000	89,566	(126)	(690)	2,290	2,475	93,515	PDF p. 83
Total comprehensive income for the year Profit for the year$’000	–	–	–	–	11,517	11,517	PDF p. 83
Other comprehensive income
Net change in fair value of financial assets at fair value through other comprehensive income$’000	–	–	839	–	–	839	PDF p. 83
Share of other comprehensive income of an associate$’000	–	–	(53)	–	–	(53)	PDF p. 83
Share of transfer of loss on disposal of financial assets at fair value through other comprehensive income to retained earnings of an associate$’000	–	–	53	–	(53)	–	PDF p. 83
Transfer of gain on disposal of financial assets at fair value through other comprehensive income to retained earnings$’000	–	–	(120)	–	120	–	PDF p. 83
Total other comprehensive income, net of tax$’000	–	–	719	–	67	786	PDF p. 83
Total comprehensive income for the year$’000	–	–	719	–	11,584	12,303	PDF p. 83
Contributions by and distributions to
owners Final dividend of 0.50 cent per share in respect of 2020cents per share	–	–	–	–	(833)	(833)	PDF p. 83
Interim dividend of 0.50 cent per share in respect of 2021cents per share	–	–	–	–	(833)	(833)	PDF p. 83
Transfer to retained earnings$’000	–	–	–	(2,290)	2,290	–	PDF p. 83
Total contributions by and distributions to owners$’000	–	–	–	(2,290)	624	(1,666)	PDF p. 83
Total transactions with owners$’000	–	–	–	(2,290)	624	(1,666)	PDF p. 83
Balance as at 30 June 2021$’000	89,566	(126)	29	–	14,683	104,152	PDF p. 83

Definitions & sources

Original report: PDF p. 83 ↗

Consolidated statement of cash flows — physical84 — FY2022 report

27 metrics

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Consolidated statement of cash flows — physical84 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	Source
Cash flows from operating activities
Profit for the year$’000	3,187	3,741	PDF p. 84
Adjustments for:
Amortisation of intangible assets$’000	198	231	PDF p. 84
Depreciation of plant and equipment$’000	465	427	PDF p. 84
Depreciation of right-of-use assets$’000	567	564	PDF p. 84
Dividend income from financial assets$’000	(781)	(183)	PDF p. 84
Fair value gain on investment property$’000	(1,916)	(2,901)	PDF p. 84
Finance costs$’000	26	36	PDF p. 84
Finance income$’000	(130)	(106)	PDF p. 84
Impairment loss on intangible assets and goodwill$’000	–	319	PDF p. 84
Impairment loss on trade and other receivables$’000	86	92	PDF p. 84
Inventories written down$’000	50	230	PDF p. 84
Provision for onerous contracts$’000	81	–	PDF p. 84
Gain on disposal of plant and equipment, net$’000	(20)	(283)	PDF p. 84
Gain on disposal of right-of-use assets$’000	(13)	–	PDF p. 84
Loss on disposal of an associate$’000	–	2,781	PDF p. 84
Share of results of an associate (net of tax)$’000	–	(3,455)	PDF p. 84
Share of results of joint venture (net of tax)$’000	(110)	27	PDF p. 84
Tax expense$’000	614	626	PDF p. 84
Operating cash flows before working capital changes$’000	2,304	2,146	PDF p. 84
Changes in: Amounts due from/(to) related parties$’000	946	782	PDF p. 84
Inventories$’000	(655)	(185)	PDF p. 84
Trade and other receivables$’000	(219)	(1,172)	PDF p. 84
Trade and other payables$’000	2,295	(899)	PDF p. 84
Cash generated from operations$’000	4,671	672	PDF p. 84
Interest received$’000	120	117	PDF p. 84
Tax paid$’000	(415)	(733)	PDF p. 84
Net cash generated from operating activities$’000	4,376	56	PDF p. 84

Definitions & sources

Original report: PDF p. 84 ↗

Consolidated statement of cash flows — physical85 — FY2022 report

23 metrics

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Consolidated statement of cash flows — physical85 — FY2022 report from ELLIPSIZ LTD ANNUAL REPORT 2026
Metric / unit	2022Group	2021Group	Source
Cash flows from investing activities
Dividends received from financial assets$’000	781	183	PDF p. 85
Return of capital from a financial asset$’000	155	52	PDF p. 85
Investment in an associate$’000	–	*	PDF p. 85
Advance to an associate$’000	–	(4,813)	PDF p. 85
Net cash (outflow)/inflow on acquisition of subsidiaries$’000	(3,204)	17	PDF p. 85
Purchase of intangible assets$’000	(132)	(114)	PDF p. 85
Purchase of investment property$’000	(1,415)	(1,237)	PDF p. 85
Purchase of plant and equipment$’000	(412)	(604)	PDF p. 85
Purchase of financial assets$’000	(3,833)	(3,302)	PDF p. 85
Proceeds from disposal of plant and equipment$’000	34	65	PDF p. 85
Proceeds from disposal of financial assets$’000	4,573	891	PDF p. 85
Net cash used in investing activities$’000	(3,453)	(8,862)	PDF p. 85
Cash flows from financing activities
Capital injection by non-controlling interest$’000	344	301	PDF p. 85
Dividends paid$’000	(3,333)	(1,666)	PDF p. 85
Proceeds from bank borrowing$’000	–	268	PDF p. 85
Repayment of bank borrowing$’000	–	(268)	PDF p. 85
Payment of principal portion of lease liabilities$’000	(597)	(577)	PDF p. 85
Interest paid$’000	(26)	(36)	PDF p. 85
Net cash used in financing activities$’000	(3,612)	(1,978)	PDF p. 85
Net decrease in cash and cash equivalents$’000	(2,689)	(10,784)	PDF p. 85
Cash and cash equivalents at beginning of year$’000	64,404	74,950	PDF p. 85
Effects of exchange rate fluctuations on cash held$’000	(34)	238	PDF p. 85
Cash and cash equivalents at end of year$’000	61,681	64,404	PDF p. 85

Definitions & sources

Original report: PDF p. 85 ↗

* Amount less than $1,000.

Where the money comes from

Segment information

By business

Operating segments – Revenue and results by reportable segment 3 lines

Operating segments – Revenue and results by reportable segment
Item / unit	2026Distribution and Services Solutions	2025Distribution and Services Solutions	2026Property Investment and Development	2025Property Investment and Development	2026Egg Production and Distribution	2025Egg Production and Distribution	2026Sports, Recreational and Lifestyle	2025Sports, Recreational and Lifestyle	2026Automated Precision System Solutions (Discontinued operations)	2025Automated Precision System Solutions (Discontinued operations)	2026Eliminations	2025Eliminations	2026Consolidated	2025Consolidated	Source
Revenue and expenses
Total revenue from external customers$’000	71,032	57,726	–	–	–	–	504	29	–	671	–	(671)	71,536	57,755	PDF p. 195
Inter-segment revenue$’000	57	46	–	–	–	–	–	–	–	130	(57)	(176)	–	–	PDF p. 195
Segment results$’000	4,013	2,797	(210)	56	(1,214)	(1,359)	(1,683)	(771)	–	1,693	–	(1,693)	906	723	PDF p. 195

Notes

Blank strings denote cells with no printed value in the source (not zero). Sub-total row 71,089/57,772 has no printed label; the Eliminations columns are blank in that row.

Inter-segment pricing is determined on mutually agreed terms. Automated Precision System Solutions was disposed on 6 December 2024 and presented as discontinued operations.

Operating segments – Assets, liabilities and capital expenditure by reportable segment 7 lines

Operating segments – Assets, liabilities and capital expenditure by reportable segment
Item / unit	2026Distribution and Services Solutions	2025Distribution and Services Solutions	2026Property Investment and Development	2025Property Investment and Development	2026Egg Production and Distribution	2025Egg Production and Distribution	2026Sports, Recreational and Lifestyle	2025Sports, Recreational and Lifestyle	2026Automated Precision System Solutions (Discontinued operations)	2025Automated Precision System Solutions (Discontinued operations)	2026Eliminations	2025Eliminations	2026Consolidated	2025Consolidated	Source
Assets and liabilities
Segment assets$’000	51,066	43,849	21,042	26,613	28,243	24,357	5,171	6,243	–	–	–	–	105,522	101,062	PDF p. 196
Tax recoverables$’000	119	140	–	–	–	–	–	–	–	–	–	–	119	140	PDF p. 196
Deferred tax assets$’000	10	32	–	–	–	–	–	–	–	–	–	–	10	32	PDF p. 196
Segment liabilities$’000	17,803	13,635	473	433	472	10,971	2,107	2,416	–	–	–	–	20,855	27,455	PDF p. 196
Income tax payable$’000	381	527	–	–	–	–	–	–	–	–	–	–	381	527	PDF p. 196
Deferred tax liabilities$’000	8	2	488	526	–	–	–	–	–	–	–	–	496	528	PDF p. 196
Capital expenditure
– allocated to reportable segments$’000	37	791	–	–	441	365	45	3,871	–	2	–	(2)	523	5,027	PDF p. 196

Notes

Blank strings denote cells with no printed value.

Operating segments – Other items (amortisation, depreciation, dividend income) by reportable segment 3 lines

Operating segments – Other items (amortisation, depreciation, dividend income) by reportable segment
Item / unit	2026Distribution and Services Solutions	2025Distribution and Services Solutions	2026Property Investment and Development	2025Property Investment and Development	2026Egg Production and Distribution	2025Egg Production and Distribution	2026Sports, Recreational and Lifestyle	2025Sports, Recreational and Lifestyle	2026Automated Precision System Solutions (Discontinued operations)	2025Automated Precision System Solutions (Discontinued operations)	2026Eliminations	2025Eliminations	2026Consolidated	2025Consolidated	Source
Other items
Amortisation of intangible assets – allocated to reportable segments$’000	(1)	(7)	–	–	(1)	(1)	(2)	–	–	(21)	–	21	(4)	(8)	PDF p. 197
Depreciation of plant and equipment – allocated to reportable segments$’000	(234)	(394)	–	–	(5)	(46)	(609)	(160)	–	(50)	–	50	(848)	(600)	PDF p. 197
Depreciation of right-of-use assets$’000	(594)	(540)	–	–	(275)	(279)	(226)	(56)	–	(52)	–	52	(1,095)	(875)	PDF p. 197

Notes

Subtotals (22)/(26) for amortisation and (917)/(631) for depreciation of plant and equipment are printed unlabelled and not extracted as rows. Blank strings denote no printed value.

Operating segments – Other items (cont’d) (fair value gains, impairment reversal, government grants) 3 lines

Operating segments – Other items (cont’d) (fair value gains, impairment reversal, government grants)
Item / unit	2026Distribution and Services Solutions	2025Distribution and Services Solutions	2026Property Investment and Development	2025Property Investment and Development	2026Egg Production and Distribution	2025Egg Production and Distribution	2026Sports, Recreational and Lifestyle	2025Sports, Recreational and Lifestyle	2026Automated Precision System Solutions (Discontinued operations)	2025Automated Precision System Solutions (Discontinued operations)	2026Eliminations	2025Eliminations	2026Consolidated	2025Consolidated	Source
Other items (Cont’d)
Fair value gain on investment property$’000	–	–	136	101	–	–	–	–	–	–	–	–	136	101	PDF p. 198
Reversal of impairment loss on right-of-use assets$’000	–	–	–	–	425	–	–	–	–	–	–	–	425	–	PDF p. 198
Government grants and subsidies – allocated to reportable segments$’000	14	51	–	–	2	4	33	2	–	4	–	(4)	49	57	PDF p. 198

Notes

Government grants and subsidies subtotal 52/61 printed unlabelled. Blank strings denote no printed value.

By geography

Operating segments – Geographical information 9 lines

Operating segments – Geographical information
Item / unit	2026Singapore	2025Singapore	2026Malaysia	2025Malaysia	2026China	2025China	2026Taiwan	2025Taiwan	2026Indonesia	2025Indonesia	2026Other Regions	2025Other Regions	2026Consolidated	2025Consolidated	Source
Geographical information
Total revenue from external customers$’000	45,798	32,990	6,039	3,822	14,400	16,755	4,413	3,743	–	–	886	1,116	71,536	58,426	PDF p. 199
Elimination of discontinued operations$’000	–	(671)	–	–	–	–	–	–	–	–	–	–	–	(671)	PDF p. 199
Revenue of continuing operations$’000	45,798	32,319	6,039	3,822	14,400	16,755	4,413	3,743	–	–	886	1,116	71,536	57,755	PDF p. 199
Non-current segment assets$’000	29,122	29,571	148	32	25	88	192	105	–	–	–	–	29,487	29,796	PDF p. 199
Investment property$’000	–	–	–	–	–	–	–	–	19,539	21,031	–	–	19,539	21,031	PDF p. 199
Financial assets$’000	10,604	11,544	–	–	–	–	–	–	–	–	–	–	10,604	11,544	PDF p. 199
Deferred tax assets$’000	48	–	–	5	–	–	10	27	–	–	–	–	58	32	PDF p. 199
Total non-current assets$’000	39,774	41,115	148	37	25	88	202	132	19,539	21,031	–	–	59,688	62,403	PDF p. 199
Capital expenditure$’000	514	5,283	6	5	3	6	2	–	–	–	–	–	525	5,294	PDF p. 199

Notes

Segment revenue is based on the geographical location of customers and segment assets are based on the geographical location of the assets.

Information about major customers: Revenue of approximately 36% (2025: 36%) are derived from two (2025: two) major customers. These revenues are attributable to the Distribution and Services Solutions segment.

Investment property values are printed under the Indonesia column header position as extracted from the text layer; column alignment follows the printed text order.

Debt

Borrowings

Maturity analysis of undiscounted lease liabilities

Maturity analysis of undiscounted lease liabilities — Group
Item / unit	2026$'000	2025$'000	Source
Maturity analysis of undiscounted lease liabilities
Within one year$'000	835	628	PDF p. 159
One to five years$'000	1,932	1,904	PDF p. 159
More than five years$'000	656	893	PDF p. 159
Total undiscounted lease liabilities$'000	3,423	3,425	PDF p. 159

Notes

The maturity analysis of undiscounted lease liabilities is as follows.

Borrowing notes 1 tables

Lease liabilities – carrying amount, current/non-current

Lease liabilities – carrying amount, current/non-current — Group
Item / unit	2026$'000	2025$'000	Source
Represented by
Current$'000	695	489	PDF p. 159
Non-current$'000	2,198	2,294	PDF p. 159
Total lease liabilities$'000	2,893	2,783	PDF p. 159

Notes

Table follows 'Set out below are the carrying amounts of lease liabilities and the movements during the financial years'. Same balances appear on the Statement of Financial Position (p.109) for Group; Company shows nil (–) for lease liabilities.

Payout

Dividends & distributions

Dividend policy

Item	Value	Period / scope	Source
Provision 11.6	The Company’s objective is to balance cash return to shareholders and investment for sustainable growth while maintaining an efficient capital structure.	Company	PDF p. 93

Dividends declared and proposed

Item	Value	Period / scope	Source
Final (tax-exempt one-tier) dividend for 2026	0.50 cents per share	Group and Company; FY2026 proposed, subject to shareholders' approval at AGM; 2025 comparative 1.00 cent	PDF p. 200
Final dividend per share (cent)	1.00 cents per share	Group and Company; FY2025 final dividend, comparative year	PDF p. 4
Special interim dividend per share (cents)	5.00 cents per share	Group and Company; FY2025 comparative; none for FY2026 (–)	PDF p. 4
Notice of Record Date	4 November 2026	FY2026 Final Dividend	PDF p. 207
FY2026 Final Dividend	19 November 2026	FY2026 Final Dividend	PDF p. 207

Payout

Item	Value	Period / scope	Source
TOTAL DIVIDEND PAYOUT (CENTS)	0.50 cents	FY2026 (FY2025: 6.00; FY2024: 1.00)	PDF p. 4
TOTAL DIVIDEND PAYOUT (CENTS)	6.00 cents	FY2025 comparative	PDF p. 4

Extracted from ELLIPSIZ LTD 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
Auditor	Ernst & Young LLP	Group	PDF p. 106
Engagement partner	Tan Soon Seng	Group	PDF p. 106
Opinion	properly drawn up in accordance with the provisions of the Singapore Companies Act 1967	Group and Company	PDF p. 102

Key audit matters

Item	Value	Period / scope	Source
Impairment Assessment of Goodwill	As at 30 June 2026, the Group had $15,390,000 of goodwill, which represented 11.1% of its total assets in the consolidated statement of financial position.	Group	PDF p. 103
Valuation of Investment Property	The fair value was determined based on valuation carried out by an independent professional valuer.	Group	PDF p. 103

Extracted from ELLIPSIZ LTD 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 ELLIPSIZ LTD ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Fiscal years end30June. The audited report prints Group comprehensive income and cash flows, Group/Company balance sheets and changes in equity. Separate Company income/comprehensive income and cash-flow statements are not printed.

Financial-highlight charts and tables do not explicitly label Group or Company, so the original report-highlight scope is retained. Continuing and discontinued operations are kept separate.

Original provisional, adjustment and final acquisition values for30June2022 are separately retained; original FY2022 report values are not overwritten.

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