YHI Intl BPF

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, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

FY2021–FY2025 complete Group income, comprehensive income, financial position, changes in equity and cash flows are supplied, together with Company balance sheets. Four official annual originals total653physical pages. Separate Company income, cash-flow and equity primary statements are not presented. FY2021cash flow continues from physical77to78; its opening caption is Beginning of financial year, without an invented literal date.

Primary monetary figures are Singapore dollars thousands. EPS and NAV/DPS are Singapore cents per share; share counts are thousands unless explicitly stated. Highlights use Singapore-dollar millions or percent as printed. Three original NM cells and the original negative-zero(0.0)margin are preserved. Financial summary cash is cash-flow cash, which can differ from bank cash.

FY2024Note33,physical140, restates FY2023following finalisation of the Wheelworld purchase-price allocation:receivables+202,inventories+523,intangibles+1882,deferred-tax liabilities+154,retained profits+2456,NCI-3,allSGDthousands. FY2023reported equity282802becomes285255, including owners278505andNCI6750. Original reported closing, adjustment and restated closing are shown separately; the adjustment is not recast as current income or double counted. The note says no effect on the preceding opening balance sheet or net operating cash flow.

FY2023Note32,physical138, adjusts FY2022goods in transit and trade payables by3160SGDthousands each. Restated inventory138510andpayables51001are selected, preserving original135350/47841andthe adjustment in the note table. The source says no impact on preceding opening balance sheet or net operating cash flow.

FY2025presents FY2024other income6445andother losses(1050), versus the FY2024original combined other gains5395. Their net and profit before tax are unchanged. The different source presentation is retained without inventing a reclassification cause.

Bank cash64538/67567forFY2025/FY2024becomes cash-flow cash64538/66160after original overdrafts-/1407. FY2021bank cash84854becomes cash-flow cash83642after overdraft1212. Financing-liability reconciliation FY2024bank closing41709excludes the1407overdraft, while FY2021closing62582includes its1212overdraft. Each original basis is preserved; the independent financing-payment bridges identify overdraft movements1104inFY2021and(1212)inFY2022 rather than forcing uniform classification.

FY2025EBITDA highlight23218differs by1SGDthousand from an independent PBT+finance-cost+depreciation/amortisation bridge23217. The page gives no explicit formula or explanation for the difference; the original23218is unchanged. Earlier four years match that independent bridge. Margin uses Group total profit while return on shareholders equity and NAV reconcile to owners-only profit/equity. The net-debt ratio independently bridges using bank debt plus leases less gross bank cash over owners equity; that formula is not attributed to the issuer as a printed definition.

Treasury-share reissue cash-flow proceeds are48/465inFY2025/FY2024. Note22exercise cash less transaction costs is53/512; the5/47differences match equity other-reserve movements. No source allocation explanation is stated. Both original cash-flow and note/equity presentations remain; no value is corrected.

FY2021payout chart prints50%, while the printed3.60cents dividend divided by7.29cents basic EPS gives49.38%. The source chart remains50%; no exact formula or rounding policy is invented. FY2025payout is NM. All ten original chart series, including business and geographical revenue, retain original year order and units.

Note25proposes FY2025final dividend1.72cents/S$5020000and says it is not reflected in these financial statements, yet calls the appropriation year ending31December2025. The original date inconsistency is retained; it is not silently changed to2026. Summary DPS belongs to the reported fiscal-year dividend, while the cash-paid note and cash-flow amounts6713/9189relate to the previous years.

The Company retained-profit note shows FY2025Company loss4289versus Group loss101andowners loss910, allSGDthousands. Current NCI carrying values2405+1219+2697+112equal6433; the prior-year immaterial-NCI component is negative460, not a missing value. Company subsidiary-investment impairment6512reduces103782to97270; no Company primary income statement is invented from that note.

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