GRP BLU
SGD 0.042
+0.00% +0.00 Updated 28 Oct 2026, 13:11 SGT
Financials
ANNUAL REPORT 2026
Explore the statements
12 tablesStatements of Financial Position – Assets (Group and Company)
17 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current assets | |||||
| Cash and bank balances$’000 | 10,927 | 19,517 | 1,412 | 7,391 | PDF p. 101 |
| Trade receivables$’000 | 2,654 | 2,896 | – | – | PDF p. 101 |
| Other receivables$’000 | 980 | 3,477 | 7,298 | 6,249 | PDF p. 101 |
| Financial assets at fair value through profit or loss$’000 | 250 | 15 | 250 | – | PDF p. 101 |
| Contract assets$’000 | 4,645 | – | – | – | PDF p. 101 |
| Development properties$’000 | 3,618 | 3,441 | – | – | PDF p. 101 |
| Development property expenditures$’000 | 14,272 | 9,082 | – | – | PDF p. 101 |
| Inventories$’000 | 4,803 | 4,411 | – | – | PDF p. 101 |
| Income tax recoverable$’000 | 19 | 93 | – | – | PDF p. 101 |
| Total current assets$’000 | 42,168 | 42,932 | 8,960 | 13,640 | PDF p. 101 |
| Non-current assets | |||||
| Property, plant and equipment$’000 | 352 | 434 | 51 | 135 | PDF p. 101 |
| Right-of-use assets$’000 | 661 | 363 | 613 | 226 | PDF p. 101 |
| Intangible asset$’000 | 21 | 22 | 21 | 22 | PDF p. 101 |
| Subsidiaries$’000 | – | – | 4,143 | 4,143 | PDF p. 101 |
| Deferred tax assets$’000 | 88 | 75 | – | – | PDF p. 101 |
| Total non-current assets$’000 | 1,122 | 894 | 4,828 | 4,526 | PDF p. 101 |
| Assets | |||||
| Total assets$’000 | 43,290 | 43,826 | 13,788 | 18,166 | PDF p. 101 |
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Definitions & sources
Original report: PDF p. 101 ↗
As at June 30, 2026; amounts in $’000. Note references: Cash 7, Trade receivables 8.1, Other receivables 8.2, FVTPL 9, Contract assets 8.3, Development properties 11, Development property expenditures 29, Inventories 10, PPE 16, ROU 12, Intangible 14, Subsidiaries 13, Deferred tax assets 15.
Statements of Financial Position – Liabilities and Equity (Group and Company)
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current liabilities | |||||
| Loans and borrowings$’000 | – | 194 | – | – | PDF p. 102 |
| Contract liabilities$’000 | – | 1,794 | – | – | PDF p. 102 |
| Trade payables$’000 | 4,870 | 3,361 | 8 | 7 | PDF p. 102 |
| Lease liabilities$’000 | 198 | 298 | 170 | 162 | PDF p. 102 |
| Other payables$’000 | 2,257 | 2,073 | 1,103 | 1,138 | PDF p. 102 |
| Provisions$’000 | 10,564 | 8,325 | – | – | PDF p. 102 |
| Deferred consideration payable$’000 | 3,145 | 2,991 | – | – | PDF p. 102 |
| Income tax payable$’000 | 333 | 360 | – | – | PDF p. 102 |
| Total current liabilities$’000 | 21,367 | 19,396 | 1,281 | 1,307 | PDF p. 102 |
| Non-current liabilities | |||||
| Lease liabilities$’000 | 467 | 75 | 445 | 68 | PDF p. 102 |
| Deferred tax liabilities$’000 | 1 | 1 | – | – | PDF p. 102 |
| Total non-current liabilities$’000 | 468 | 76 | 445 | 68 | PDF p. 102 |
| Liabilities | |||||
| Total liabilities$’000 | 21,835 | 19,472 | 1,726 | 1,375 | PDF p. 102 |
| Capital, reserves and non-controlling interests | |||||
| Share capital$’000 | 44,093 | 44,093 | 44,093 | 44,093 | PDF p. 102 |
| Treasury shares$’000 | (2,382) | (2,382) | (2,382) | (2,382) | PDF p. 102 |
| Currency translation reserve$’000 | (484) | (1,253) | – | – | PDF p. 102 |
| Accumulated losses$’000 | (14,535) | (12,187) | (29,649) | (24,920) | PDF p. 102 |
| Equity attributable to owners of the company$’000 | 26,692 | 28,271 | 12,062 | 16,791 | PDF p. 102 |
| Non-controlling interests$’000 | (5,237) | (3,917) | – | – | PDF p. 102 |
| Total equity$’000 | 21,455 | 24,354 | 12,062 | 16,791 | PDF p. 102 |
| Total liabilities and equity$’000 | 43,290 | 43,826 | 13,788 | 18,166 | PDF p. 102 |
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Definitions & sources
Original report: PDF p. 102 ↗
As at June 30, 2026; amounts in $’000.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
22 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$’000 | 20,606 | 7,761 | PDF p. 103 |
| Cost of sales$’000 | (17,832) | (10,419) | PDF p. 103 |
| Gross profit/(loss)$’000 | 2,774 | (2,658) | PDF p. 103 |
| Other operating income$’000 | 330 | 565 | PDF p. 103 |
| Net impairment losses on financial assets$’000 | (363) | (123) | PDF p. 103 |
| Distribution costs$’000 | (2,052) | (1,900) | PDF p. 103 |
| Administrative expenses$’000 | (4,040) | (4,444) | PDF p. 103 |
| Finance costs$’000 | (24) | (26) | PDF p. 103 |
| Loss before income tax$’000 | (3,375) | (8,586) | PDF p. 103 |
| Income tax expense$’000 | (293) | (202) | PDF p. 103 |
| Loss for the financial year$’000 | (3,668) | (8,788) | PDF p. 103 |
| Other comprehensive income, net of tax: Items that may be reclassified subsequently to profit or loss | |||
| Exchange realignment on translation of foreign operations$’000 | 769 | 285 | PDF p. 103 |
| Other comprehensive income, net of tax | |||
| Other comprehensive income for the financial year, net of tax$’000 | 769 | 285 | PDF p. 103 |
| Total comprehensive loss for the financial year$’000 | (2,899) | (8,503) | PDF p. 103 |
| Loss attributable to | |||
| Owners of the company$’000 | (2,348) | (5,914) | PDF p. 103 |
| Non-controlling interests$’000 | (1,320) | (2,874) | PDF p. 103 |
| Subtotal$’000 | (3,668) | (8,788) | PDF p. 103 |
| Total comprehensive loss attributable to | |||
| Owners of the company$’000 | (1,579) | (5,629) | PDF p. 103 |
| Non-controlling interests$’000 | (1,320) | (2,874) | PDF p. 103 |
| Subtotal$’000 | (2,899) | (8,503) | PDF p. 103 |
| Loss per ordinary share (cents) | |||
| - Basiccents per share | (1.303) | (3.282) | PDF p. 103 |
| - Fully dilutedcents per share | (1.303) | (3.282) | PDF p. 103 |
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Definitions & sources
Original report: PDF p. 103 ↗
Year ended June 30, 2026; amounts in $’000 except loss per share in cents. No separate Company income statement is presented; the Company's loss/profit appears only in the statement of changes in equity (2026: (4,729); 2025: 2,077, $’000).
Consolidated statement of profit or loss and other comprehensive income (Group)
19 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended June 30, 2026 | 2025Group, year ended June 30, 2025 | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$’000 | 20,606 | 7,761 | PDF p. 103 |
| Cost of sales$’000 | (17,832) | (10,419) | PDF p. 103 |
| Gross profit/(loss)$’000 | 2,774 | (2,658) | PDF p. 103 |
| Other operating income$’000 | 330 | 565 | PDF p. 103 |
| Net impairment losses on financial assets$’000 | (363) | (123) | PDF p. 103 |
| Distribution costs$’000 | (2,052) | (1,900) | PDF p. 103 |
| Administrative expenses$’000 | (4,040) | (4,444) | PDF p. 103 |
| Finance costs$’000 | (24) | (26) | PDF p. 103 |
| Loss before income tax$’000 | (3,375) | (8,586) | PDF p. 103 |
| Income tax expense$’000 | (293) | (202) | PDF p. 103 |
| Loss for the financial year$’000 | (3,668) | (8,788) | PDF p. 103 |
| Other comprehensive income, items that may be reclassified | |||
| Exchange realignment on translation of foreign operations$’000 | 769 | 285 | PDF p. 103 |
| Total comprehensive loss | |||
| Total comprehensive loss for the financial year$’000 | (2,899) | (8,503) | PDF p. 103 |
| Loss attributable to | |||
| Owners of the company$’000 | (2,348) | (5,914) | PDF p. 103 |
| Non-controlling interests$’000 | (1,320) | (2,874) | PDF p. 103 |
| Total comprehensive loss attributable to | |||
| Owners of the company$’000 | (1,579) | (5,629) | PDF p. 103 |
| Non-controlling interests$’000 | (1,320) | (2,874) | PDF p. 103 |
| Loss per ordinary share (cents) | |||
| - Basiccents | (1.303) | (3.282) | PDF p. 103 |
| - Fully dilutedcents | (1.303) | (3.282) | PDF p. 103 |
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Definitions & sources
Original report: PDF p. 103 ↗
Units $’000 except loss per share in cents. Note column omitted from values. Company has no comprehensive income statement presented (company only has statement of changes in equity).
Consolidated statement of cash flows (Group) - operating activities
26 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended June 30, 2026 | 2025Group, year ended June 30, 2025 | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Loss before income tax$’000 | (3,375) | (8,586) | PDF p. 106 |
| Adjustments for | |||
| Depreciation of property, plant and equipment$’000 | 151 | 185 | PDF p. 106 |
| Depreciation of right-of-use assets$’000 | 313 | 291 | PDF p. 106 |
| Amortisation of intangible asset$’000 | 1 | 1 | PDF p. 106 |
| Fair value loss on financial assets at fair value through profit or loss$’000 | 6 | 1 | PDF p. 106 |
| Gain on disposal of financial assets at fair value through profit or loss$’000 | (1) | – | PDF p. 106 |
| Interest income$’000 | (237) | (357) | PDF p. 106 |
| Interest expenses$’000 | 24 | 26 | PDF p. 106 |
| Finance expense$’000 | – | 347 | PDF p. 106 |
| Loss on disposal of property, plant and equipment$’000 | – | 32 | PDF p. 106 |
| Allowance for inventories$’000 | 102 | 13 | PDF p. 106 |
| Impairment of financial assets$’000 | 363 | 123 | PDF p. 106 |
| Loss from disposal of disposal group assets classified as held for sale$’000 | – | 87 | PDF p. 106 |
| Unrealised foreign exchange loss/(gain)$’000 | 37 | (23) | PDF p. 106 |
| Cash flows from operating activities | |||
| Operating cash flows before movements in working capital$’000 | (2,616) | (7,860) | PDF p. 106 |
| Working capital movements | |||
| Trade receivables$’000 | 350 | (8) | PDF p. 106 |
| Other receivables and contract assets$’000 | (2,289) | 2,349 | PDF p. 106 |
| Inventories$’000 | (394) | (241) | PDF p. 106 |
| Development property expenditures$’000 | (4,686) | 694 | PDF p. 106 |
| Trade payables$’000 | 1,359 | (160) | PDF p. 106 |
| Other payables and contract liabilities$’000 | (1,744) | 1,528 | PDF p. 106 |
| Provisions$’000 | 1,783 | 5,938 | PDF p. 106 |
| Decrease/(increase) in restricted bank balance$’000 | 2,011 | (2,011) | PDF p. 106 |
| Cash flows from operating activities | |||
| Cash (used in)/generated from operating activities$’000 | (6,226) | 229 | PDF p. 106 |
| Income tax paid$’000 | (256) | (235) | PDF p. 106 |
| Net cash used in operating activities$’000 | (6,482) | (6) | PDF p. 106 |
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Definitions & sources
Original report: PDF p. 106 ↗
Units $’000. Continues on next page (investing, financing, closing cash). No separate Company cash flow statement presented.
Consolidated statement of cash flows (Group) - investing, financing and closing cash
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended June 30, 2026 | 2025Group, year ended June 30, 2025 | Source |
|---|---|---|---|
| Cash flows from investing activities | |||
| Proceeds from disposal of property, plant and equipment$’000 | – | 4 | PDF p. 107 |
| Purchase of property, plant and equipment$’000 | (55) | (47) | PDF p. 107 |
| Proceeds from disposal of discontinued operations$’000 | – | 680 | PDF p. 107 |
| Investment in financial asset at fair value through profit or loss$’000 | (250) | – | PDF p. 107 |
| Proceeds from disposal of financial assets at fair value through profit or loss$’000 | 10 | – | PDF p. 107 |
| Interest received$’000 | 186 | 37 | PDF p. 107 |
| Net cash (used in)/generated from investing activities$’000 | (109) | 674 | PDF p. 107 |
| Cash flows from financing activities | |||
| Interest paid$’000 | (24) | (26) | PDF p. 107 |
| Repayment of bank loans$’000 | (194) | (382) | PDF p. 107 |
| Payment of lease liabilities$’000 | (318) | (299) | PDF p. 107 |
| Net cash used in financing activities$’000 | (536) | (707) | PDF p. 107 |
| Net change in cash | |||
| Net decrease in cash and cash equivalents$’000 | (7,127) | (39) | PDF p. 107 |
| Cash and cash equivalents at beginning of financial year$’000 | 17,506 | 17,567 | PDF p. 107 |
| Cash and cash equivalents at end of financial year (Note 7)$’000 | 10,927 | 17,506 | PDF p. 107 |
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Definitions & sources
Original report: PDF p. 107 ↗
Units $’000.
Statement of changes in equity - Group, year ended June 30, 2026
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group - Share capital | 2026Group - Treasury shares | 2026Group - Currency translation reserve | 2026Group - Accumulated losses | 2026Group - Attributable to owners of company | 2026Group - Non-controlling interests | 2026Group - Total equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group | ||||||||
| Balance at July 1, 2025$’000 | 44,093 | (2,382) | (1,253) | (12,187) | 28,271 | (3,917) | 24,354 | PDF p. 104 |
| Total comprehensive income/(loss) | ||||||||
| for the financial year:$’000 | – | – | 769 | (2,348) | (1,579) | (1,320) | (2,899) | PDF p. 104 |
| Loss for the financial year$’000 | – | – | – | (2,348) | (2,348) | (1,320) | (3,668) | PDF p. 104 |
| Other comprehensive income: Currency translation differences | ||||||||
| on consolidation$’000 | – | – | 769 | – | 769 | – | 769 | PDF p. 104 |
| Group | ||||||||
| Balance at June 30, 2026$’000 | 44,093 | (2,382) | (484) | (14,535) | 26,692 | (5,237) | 21,455 | PDF p. 104 |
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Definitions & sources
Original report: PDF p. 104 ↗
Units $’000. Columns in printed order.
Statement of changes in equity - Group, year ended June 30, 2025
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group - Share capital | 2025Group - Treasury shares | 2025Group - Currency translation reserve | 2025Group - Accumulated losses | 2025Group - Attributable to owners of company | 2025Group - Non-controlling interests | 2025Group - Total equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group | ||||||||
| Balance at July 1, 2024$’000 | 44,093 | (2,382) | (1,538) | (6,273) | 33,900 | (1,043) | 32,857 | PDF p. 104 |
| Total comprehensive income/(loss) | ||||||||
| for the financial year:$’000 | – | – | 285 | (5,914) | (5,629) | (2,874) | (8,503) | PDF p. 104 |
| Loss for the financial year$’000 | – | – | – | (5,914) | (5,914) | (2,874) | (8,788) | PDF p. 104 |
| Other comprehensive income: Currency translation differences | ||||||||
| on consolidation$’000 | – | – | 285 | – | 285 | – | 285 | PDF p. 104 |
| Group | ||||||||
| Balance at June 30, 2025$’000 | 44,093 | (2,382) | (1,253) | (12,187) | 28,271 | (3,917) | 24,354 | PDF p. 104 |
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Definitions & sources
Original report: PDF p. 104 ↗
Units $’000. Prior-year comparative block on same page.
Statement of changes in equity - Company, year ended June 30, 2026
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company - Share capital | 2026Company - Treasury shares | 2026Company - Accumulated losses | 2026Company - Total equity | Source |
|---|---|---|---|---|---|
| Company | |||||
| Balance at July 1, 2025$’000 | 44,093 | (2,382) | (24,920) | 16,791 | PDF p. 105 |
| Total comprehensive loss for the financial year | |||||
| - Loss for the financial year$’000 | – | – | (4,729) | (4,729) | PDF p. 105 |
| Company | |||||
| Balance at June 30, 2026$’000 | 44,093 | (2,382) | (29,649) | 12,062 | PDF p. 105 |
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Definitions & sources
Original report: PDF p. 105 ↗
Units $’000.
Statement of changes in equity - Company, year ended June 30, 2025
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company - Share capital | 2025Company - Treasury shares | 2025Company - Accumulated losses | 2025Company - Total equity | Source |
|---|---|---|---|---|---|
| Company | |||||
| Balance at July 1, 2024$’000 | 44,093 | (2,382) | (26,997) | 14,714 | PDF p. 105 |
| Total comprehensive income for the financial year | |||||
| - Profit for the financial year$’000 | – | – | 2,077 | 2,077 | PDF p. 105 |
| Company | |||||
| Balance at June 30, 2025$’000 | 44,093 | (2,382) | (24,920) | 16,791 | PDF p. 105 |
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Definitions & sources
Original report: PDF p. 105 ↗
Units $’000. Prior-year comparative block.
Group Financial Highlights (FY2026–FY2024)
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 30 June 2026, $'000 | 2025Group, FY ended 30 June 2025, $'000 | 2024Group, FY ended 30 June 2024, $'000 | Source |
|---|---|---|---|---|
| For the year | ||||
| Revenue$'000 | 20,606 | 7,761 | 17,965 | PDF p. 11 |
| Loss Before Tax, Continuing Operations$'000 | (3,375) | (8,586) | (58) | PDF p. 11 |
| Loss Before Tax, Discontinued Operations$'000 | - | - | (470) | PDF p. 11 |
| Loss Before Tax, Continuing and Discontinued Operations$'000 | (3,375) | (8,586) | (528) | PDF p. 11 |
| Loss After Tax, Continuing and Discontinued Operations$'000 | (3,668) | (8,788) | (833) | PDF p. 11 |
| At year end | ||||
| Total Tangible Assets$'000 | 43,269 | 43,804 | 45,387 | PDF p. 11 |
| Total Cash and Bank1$'000 | 10,927 | 19,517 | 17,567 | PDF p. 11 |
| Shareholders’ Funds$'000 | 26,692 | 28,271 | 33,900 | PDF p. 11 |
| Total Loans and Borrowings$'000 | - | 194 | 576 | PDF p. 11 |
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Definitions & sources
Original report: PDF p. 11 ↗
Note: 1 Included in the total cash and bank balance as at 30 June 2025 is $2.011 million restricted bank balances.
Row 'Loss Before Tax, Continuing and Discontinued Operations' label wraps onto a second line ('Operations') in the source.
Note 27 Loss per ordinary share (Group)
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Loss per ordinary share | |||
| Net loss attributable to owners of the company$’000 | (2,348) | (5,914) | PDF p. 163 |
| Weighted average number of ordinary shares for purpose of basic loss per shareNumber of shares | 180,197,010 | 180,197,010 | PDF p. 163 |
| Weighted average number of ordinary shares for purpose of diluted loss per shareNumber of shares | 180,197,010 | 180,197,010 | PDF p. 163 |
| Basic loss per ordinary share (cents)cents | (1.303) | (3.282) | PDF p. 163 |
| Diluted loss per ordinary share (cents)cents | (1.303) | (3.282) | PDF p. 163 |
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Definitions & sources
Original report: PDF p. 163 ↗
The calculation of the basic and diluted loss per ordinary share attributable to the ordinary owners of the company is based on the following data.
Weighted average share count labels wrap over two lines in the source ('...ordinary shares for' / 'purpose of ... loss per share').
Where the money comes from
Segment information
By business
Note 31(a) Analysis by Segments - revenue, result and other items 13 lines
| Item / unit | 2026Measuring instruments/metrology | 2025Measuring instruments/metrology | 2026Property | 2025Property | 2026Total | 2025Total | Source |
|---|---|---|---|---|---|---|---|
| Revenue | |||||||
| External sales$'000 | 15,404 | 13,755 | 5,202 | (5,994) | 20,606 | 7,761 | PDF p. 166 |
| Result | |||||||
| Segment gross contribution$'000 | 5,739 | 5,285 | (2,965) | (7,943) | 2,774 | (2,658) | PDF p. 166 |
| Other operating income$'000 | 144 | 115 | 186 | 450 | 330 | 565 | PDF p. 166 |
| Direct expenses$'000 | (2,966) | (2,718) | (1,046) | (1,149) | (4,012) | (3,867) | PDF p. 166 |
| Segment net contribution$'000 | 2,917 | 2,682 | (3,825) | (8,642) | (908) | (5,960) | PDF p. 166 |
| Other items | |||||||
| Capital expenditure$'000 | 36 | 47 | 19 | – | 55 | 47 | PDF p. 166 |
| Depreciation of property, plant and equipment$'000 | 50 | 40 | 101 | 145 | 151 | 185 | PDF p. 166 |
| Depreciation of right-of-use assets$'000 | 154 | 132 | 159 | 159 | 313 | 291 | PDF p. 166 |
| Allowance for inventories$'000 | 102 | 26 | – | – | 102 | 26 | PDF p. 166 |
| Impairment of financial assets$'000 | – | – | 363 | 123 | 363 | 123 | PDF p. 166 |
| Amortisation of intangible asset$'000 | – | – | 1 | 1 | 1 | 1 | PDF p. 166 |
| Net provision of LAD$'000 | – | – | 2,806 | 4,872 | 2,806 | 4,872 | PDF p. 166 |
| Provision of onerous contract losses$'000 | – | – | – | 982 | – | 982 | PDF p. 166 |
Notes
Corporate expenses, loss before income tax, income tax expense and loss for the year are printed only in the Total columns (2026, 2025).
Segment profit represents profit earned by each segment without allocation of corporate expenses and directors' fees.
Property external sales 2025 printed as (5,994).
Note 31(a) Analysis by Segments - Other information, 2026 (segment assets and liabilities) 4 lines
| Item / unit | 2026Measuring instruments/metrology | 2026Property | 2026Inter segment elimination | 2026Total | Source |
|---|---|---|---|---|---|
| Other information | |||||
| Segment assets$'000 | 9,730 | 31,082 | – | 40,812 | PDF p. 167 |
| Inter-segment assets$'000 | 1,042 | – | (1,042) | – | PDF p. 167 |
| Segment liabilities$'000 | 1,496 | 18,603 | – | 20,099 | PDF p. 167 |
| Inter-segment liabilities$'000 | – | 43,829 | (43,829) | – | PDF p. 167 |
Notes
Unallocated corporate assets/liabilities and consolidated totals are printed in the Total column only.
Note 31(a) Analysis by Segments - Other information, 2025 (segment assets and liabilities) 4 lines
| Item / unit | 2025Measuring instruments/metrology | 2025Property | 2025Inter segment elimination | 2025Total | Source |
|---|---|---|---|---|---|
| Other information | |||||
| Segment assets$'000 | 10,170 | 25,708 | – | 35,878 | PDF p. 167 |
| Inter-segment assets$'000 | 1,831 | – | (1,831) | – | PDF p. 167 |
| Segment liabilities$'000 | 1,457 | 16,693 | – | 18,150 | PDF p. 167 |
| Inter-segment liabilities$'000 | – | 44,549 | (44,549) | – | PDF p. 167 |
Notes
Unallocated corporate assets/liabilities and consolidated totals are printed in the Total column only.
By geography
Note 31(b) Geographical Segments - Revenue 4 lines
| Item / unit | 2026Revenue by location of customers | 2025Revenue by location of customers | Source |
|---|---|---|---|
| Revenue | |||
| Singapore$'000 | 7,809 | 6,624 | PDF p. 168 |
| Malaysia$'000 | 12,348 | 439 | PDF p. 168 |
| Indonesia$'000 | 383 | 483 | PDF p. 168 |
| Others$'000 | 66 | 215 | PDF p. 168 |
Notes
Segment revenue is analysed based on the location of customers regardless of where the goods are produced.
Total row printed: 20,606 (2026) and 7,761 (2025), unlabelled.
Note 31(b) Geographical Segments - Non-current assets 2 lines
| Item / unit | 2026Non-current assets by location of assets | 2025Non-current assets by location of assets | Source |
|---|---|---|---|
| Non-current assets | |||
| Singapore$'000 | 711 | 459 | PDF p. 168 |
| Malaysia$'000 | 323 | 360 | PDF p. 168 |
Notes
Total row printed: 1,034 (2026) and 819 (2025), unlabelled.
Non-current assets presented are those on the consolidated statement of financial position excluding financial instruments and deferred tax assets.
In 2026 and 2025, no single customer contributed to more than 10% of the group's total revenue.
Debt
Borrowings
Lease liabilities maturity analysis
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Maturity analysis | |||||
| Within one financial year$'000 | 211 | 306 | 182 | 166 | PDF p. 163 |
| In the second to fifth financial year$'000 | 491 | 75 | 466 | 69 | PDF p. 163 |
| Less: Future interest payment$'000 | (37) | (8) | (33) | (5) | PDF p. 163 |
| Analysed as | |||||
| Current$'000 | 198 | 298 | 170 | 162 | PDF p. 163 |
| Non-current$'000 | 467 | 75 | 445 | 68 | PDF p. 163 |
Notes
Total undiscounted: 702, 381, 648, 235; total present value 665, 373, 615, 230. The group and the company do not face a significant liquidity risk with regard to its lease liabilities.
Borrowing notes 2 tables
Loans and borrowings
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Bank loan | |||
| - Current$'000 | – | 194 | PDF p. 158 |
| - Non-current$'000 | – | – | PDF p. 158 |
Notes
The bank loan relates to an Enterprise Financing Scheme Temporary Bridging loan granted to a wholly-owned subsidiary. It is unsecured and guaranteed by the company.
Interest is charged at 2% per annum. The tenure for the loan is 5 years.
The bank loan has been fully repaid during the current financial year.
Statements of financial position - loans and borrowings and lease liabilities
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current liabilities | |||||
| Loans and borrowings$'000 | – | 194 | – | – | PDF p. 102 |
| Lease liabilities$'000 | 198 | 298 | 170 | 162 | PDF p. 102 |
| Non-current liabilities | |||||
| Lease liabilities$'000 | 467 | 75 | 445 | 68 | PDF p. 102 |
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Provision 11.6 – The company has a dividend policy and communicates it to shareholders. | The Company does not have a fixed dividend policy. The form, frequency and amount of dividends declared each year will take into consideration the Group’s profit growth, cash position, projected capital requirements for business growth and other relevant factors as the Board may deem appropriate. The issue of payment of dividend is deliberated by the Board from time to time. Any dividend payments will be clearly communicated to shareholders via announcements on the SGXNET. | Company | PDF p. 51 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| DIVIDENDS PER SHARE | Nil | Dividends per share (Cents), 2026 and 2025 (printed Nil for each year 2026, 2025, 2024, 2023) | PDF p. 12 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Auditor | Baker Tilly TFW LLP | Group and company, year ended June 30, 2026 | PDF p. 100 |
| Engagement partner | Lim Teck Wee | Group | PDF p. 100 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 | Group and company, year ended June 30, 2026 · As at 2026-06-30 | PDF p. 96 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.