A-Smart BQC

Original report: PDF p. 90 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 90 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 91 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 92 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 95 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 93 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 96 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 94 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 96 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 90 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 90 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 91 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 92 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 95 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 94 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 96 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 64 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 64 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 65 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 66 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 69 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 68 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 70 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 58 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 58 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 59 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 60 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 63 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 62 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 64 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 95 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 96 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 65 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 59 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 61 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.

Original report: PDF p. 59 ↗

The selected FY2022 annual is the official 14 November 2022 replacement of the 11 November filing. The issuer says it corrects a typographical error in the financial-year headers of Financial Highlights on printed page 9; the financial data there remain unchanged. Both originals are archived, but constitute one annual reporting period.

FY2025 has an unmodified audit opinion signed by CLA Global TS Public Accounting Corporation, engagement director Loh Hui Nee, on 11 November 2025. Key audit matters are revenue recognition and recognition and measurement of development properties.

Note 22 in FY2022–FY2025 prints a Basic EPS row caption within the diluted subsection. Primary income-statement Basic and Diluted labels and the underlying denominator/anti-dilution explanation determine the displayed distinction; the source caption anomaly is disclosed.

Five annual reports FY2021–FY2025 are available. Each covers twelve months from 1 August of the preceding year to 31 July of its named year. Later FY2026 unaudited results are separate from the latest verified annual report FY2025.

Amounts are Singapore dollars thousands; basic and diluted EPS are Singapore cents. Group income, comprehensive income, changes in equity, cash flows and lease-financing reconciliations and Group/Company financial position are disclosed. Separate Company income, changes in equity and cash-flow primary statements are not disclosed.

Original asterisk and dash-plus-asterisk cells mean Less than S$1,000, not exact zero. Their source-bound markers and original footnotes are retained. Printed-thousands arithmetic uses bounded sub-thousand amounts and does not convert a marker into an asserted nil balance.

Original FY2024 cash flows place inventory movement 49 in working capital and show operating cash before working capital (96). The later FY2025 comparative adds inventory written off 48 to adjustments, changes the inventory movement to 1 and the pre-working-capital subtotal to (48). Operating cash used stays (8,385). Original FY2024 cash flows are retained.

Original FY2021 cash flows omit a separate unrealised currency translation adjustment. The FY2022 comparative adds a sub-thousand asterisk for this adjustment while the printed pre-working-capital subtotal remains (81). Original FY2021 cash flows and the later bounded marker are retained; no exact unreported amount is invented.

Original FY2021 equity prints dashes for NCI translation and total other comprehensive income; the later comparative prints sub-thousand asterisks in those two cells. Original and later equity presentations are both retained, with the same printed whole-thousand Group totals.

Original FY2022 basic/diluted loss per share is (0.74), while the FY2023 comparative prints (0.737) at three decimal places. Original FY2023 basic EPS is 0.071 and diluted EPS is 0.070; the FY2024 comparative prints 0.07 for each at two decimal places. Both original income statements are retained; the later precision does not establish equality of the underlying basic and diluted earnings rates.

FY2023 positive diluted EPS includes dilutive options; in loss-making FY2021, FY2022, FY2024 and FY2025 the source explicitly treats options as anti-dilutive and retains the basic loss per share. Potential option-adjusted share totals in the notes are not automatically the applied loss-year denominator.

The FY2024 original lease-financing reconciliation includes a nil Discount received column. The later FY2025 comparative omits this nil column. Original seven-column and later six-column FY2024 reconciliations are retained; payment columns include both principal and interest.

ROU assets are included within property, plant and equipment, with leasehold-land ROU included in development properties. They are not additional assets to add to those carrying amounts. Lease payments in the financing reconciliation include interest, which is separately visible in the primary cash-flow statement.

Unlabelled numeric subtotals are identified as unlabelled in source. Equity components, OCI subtotals and total comprehensive movements repeat underlying profit/OCI and are not added twice.