Penguin Intl BTM

Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.

Comparative figures follow Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Three verified original FY2025, FY2024 and FY2022 reports total 242 physical PDF pages. Each spread’s left and right printed pages are independently bound. Primary comparisons cover FY2021–FY2025, including full Group and Company changes in equity. Opening 1 January 2021 equity is separately dated and is not a full FY2020 annual financial series.

Monetary amounts are Singapore dollars thousands; primary EPS is Singapore cents per share. EPS numerator and weighted-average shares are both in thousands. The FY2022 EPS note prints $’000 column headers above both inputs; the share row remains a quantity, its scale independently checked against EPS and the actual issued-share scale. Later notes explicitly print the share unit as ’000.

FY2024 report note 40 (physical page 68, left panel) describes reclassifying prior-year FY2023 figures, and its seven bridge rows reproduce the FY2023 comparative columns. Its final As reclassified column nevertheless prints 2024 above the amounts. This original header discrepancy is explicitly retained; the bridge is assigned to FY2023 based on the explanatory text and exact comparative matches, without inventing a cause.

The FY2023 reclassification moves SGD2,183 thousand to revenue, SGD1,688 thousand to cost of sales and SGD495 thousand out of other income. Group payables/contract liabilities move SGD6,666 thousand and Company payables/contract liabilities SGD360 thousand. Source states no impact on Group net results, net assets or cash flows, or Company net assets; no opening 1 January 2023 balance sheet is presented.

FY2025 bank balances and deposits total SGD38,278 thousand; SGD7,525 thousand is pledged, yielding SGD30,753 thousand of cash-flow cash. The original cash composition and unpledged cash reconciliation are retained. The cash-flow line caption Increase in pledged deposits prints positive SGD41 thousand, matching the reduction from SGD7,566 thousand to SGD7,525 thousand; its original caption and amount are preserved.

Dividends paid during FY2025 were the FY2024 final dividend of 4.84 Singapore cents per share, SGD10,656 thousand. The FY2025 final dividend of 5.0 Singapore cents, SGD11,008 thousand, was proposed and not recognised as a liability at the report date, subject to the report’s AGM approval condition; this does not assert current approval/payment status or payment during FY2025.

The FY2024 original income statement labels the SGD595 thousand negative expected-credit-loss amount as Reversal for expected credit loss; the FY2025 comparative uses Reversal/(provision). The original source captions and negative figures are retained.

Separate Company income and cash-flow statements are not disclosed. Uncaptioned original numerical subtotals retain their source section context. Selected EPS, cash, dividend and reclassification notes supplement primary statements; other note tables and charts are not claimed as fully extracted.

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