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Financials
British and Malayan Holdings Limited Annual Report 2026
Explore the statements
10 tablesConsolidated Statement of Profit or Loss and Other Comprehensive Income
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| Revenue$ | 2,149,380 | 1,856,776 | PDF p. 86 |
| Interest income$ | 79,004 | 186,073 | PDF p. 86 |
| Other income and gains$ | 39,457 | 15,823 | PDF p. 86 |
| Employee benefits expense$ | (2,174,658) | (2,219,604) | PDF p. 86 |
| Other expenses$ | (1,458,234) | (1,077,878) | PDF p. 86 |
| Depreciation of property, plant and equipment$ | (68,654) | (80,898) | PDF p. 86 |
| Depreciation of right-of-use-assets$ | (60,310) | (163,287) | PDF p. 86 |
| Other losses$ | – | (79,503) | PDF p. 86 |
| Finance costs$ | (7,222) | (26,643) | PDF p. 86 |
| Share of profit from equity-accounted associates$ | 129,405 | 53,339 | PDF p. 86 |
| Loss before tax from continuing operations$ | (1,371,832) | (1,535,802) | PDF p. 86 |
| Income tax expense$ | – | – | PDF p. 86 |
| Loss from continuing operations for the year, net of tax$ | (1,371,832) | (1,535,802) | PDF p. 86 |
| Loss per share | |||
| Basic and diluted loss per shareDollar per share | (0.16) | (0.18) | PDF p. 86 |
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Definitions & sources
Original report: PDF p. 86 ↗
No separate other comprehensive income lines are printed; statement of changes in equity shows total comprehensive loss equal to loss for the year. Year ended 30 June.
Statements of Financial Position - Group
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Non-current assets | |||
| Plant and equipment$ | 75,170 | 129,655 | PDF p. 87 |
| Right-of-use assets$ | 807,411 | 380,268 | PDF p. 87 |
| Investment in subsidiary$ | − | − | PDF p. 87 |
| Investments in associates$ | 2,008,065 | 1,966,160 | PDF p. 87 |
| Total non-current assets$ | 2,890,646 | 2,476,083 | PDF p. 87 |
| Current assets | |||
| Trade and other receivables$ | 578,532 | 473,396 | PDF p. 87 |
| Other financial assets$ | 2,567,604 | 2,308,752 | PDF p. 87 |
| Other non-financial assets$ | 54,942 | 8,182 | PDF p. 87 |
| Cash and cash equivalents$ | 2,778,092 | 4,434,898 | PDF p. 87 |
| Total current assets$ | 5,979,170 | 7,225,228 | PDF p. 87 |
| Assets | |||
| Total assets$ | 8,869,816 | 9,701,311 | PDF p. 87 |
| Equity | |||
| Share capital$ | 2,736,900 | 2,736,900 | PDF p. 87 |
| Retained earnings$ | 4,163,459 | 5,535,291 | PDF p. 87 |
| Total equity$ | 6,900,359 | 8,272,191 | PDF p. 87 |
| Non-current liabilities | |||
| Lease liabilities$ | 678,218 | 239,473 | PDF p. 87 |
| Provisions$ | 34,393 | 34,393 | PDF p. 87 |
| Total non-current liabilities$ | 712,611 | 273,866 | PDF p. 87 |
| Current liabilities | |||
| Lease liabilities$ | 129,925 | 168,927 | PDF p. 87 |
| Trade and other payables$ | 608,146 | 577,755 | PDF p. 87 |
| Other non-financial liabilities$ | 518,775 | 408,572 | PDF p. 87 |
| Total current liabilities$ | 1,256,846 | 1,155,254 | PDF p. 87 |
| Liabilities | |||
| Total liabilities$ | 1,969,457 | 1,429,120 | PDF p. 87 |
| Equity and liabilities | |||
| Total equity and liabilities$ | 8,869,816 | 9,701,311 | PDF p. 87 |
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Definitions & sources
Original report: PDF p. 87 ↗
As at 30 June. Group columns only in this table; Company columns are in the next table.
Statements of Financial Position - Company
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Non-current assets | |||
| Plant and equipment$ | − | − | PDF p. 87 |
| Right-of-use assets$ | − | − | PDF p. 87 |
| Investment in subsidiary$ | 2,736,900 | 2,736,900 | PDF p. 87 |
| Investments in associates$ | 1,774,000 | 1,774,000 | PDF p. 87 |
| Total non-current assets$ | 4,510,900 | 4,510,900 | PDF p. 87 |
| Current assets | |||
| Trade and other receivables$ | 5,239 | 6,564 | PDF p. 87 |
| Other financial assets$ | – | – | PDF p. 87 |
| Other non-financial assets$ | 16,299 | – | PDF p. 87 |
| Cash and cash equivalents$ | 568,218 | 798,309 | PDF p. 87 |
| Total current assets$ | 589,756 | 804,873 | PDF p. 87 |
| Assets | |||
| Total assets$ | 5,100,656 | 5,315,773 | PDF p. 87 |
| Equity | |||
| Share capital$ | 2,736,900 | 2,736,900 | PDF p. 87 |
| Retained earnings$ | 2,153,747 | 2,383,362 | PDF p. 87 |
| Total equity$ | 4,890,647 | 5,120,262 | PDF p. 87 |
| Non-current liabilities | |||
| Lease liabilities$ | – | – | PDF p. 87 |
| Provisions$ | – | – | PDF p. 87 |
| Total non-current liabilities$ | – | – | PDF p. 87 |
| Current liabilities | |||
| Lease liabilities$ | – | – | PDF p. 87 |
| Trade and other payables$ | 210,009 | 195,511 | PDF p. 87 |
| Other non-financial liabilities$ | – | – | PDF p. 87 |
| Total current liabilities$ | 210,009 | 195,511 | PDF p. 87 |
| Liabilities | |||
| Total liabilities$ | 210,009 | 195,511 | PDF p. 87 |
| Equity and liabilities | |||
| Total equity and liabilities$ | 5,100,656 | 5,315,773 | PDF p. 87 |
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Definitions & sources
Original report: PDF p. 87 ↗
As at 30 June. Company columns only; quotes are the full printed rows which include Group columns.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
13 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026, $ | 2025Group, year ended 30 June 2025, $ | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$ | 2,149,380 | 1,856,776 | PDF p. 86 |
| Interest income$ | 79,004 | 186,073 | PDF p. 86 |
| Other income and gains$ | 39,457 | 15,823 | PDF p. 86 |
| Employee benefits expense$ | (2,174,658) | (2,219,604) | PDF p. 86 |
| Other expenses$ | (1,458,234) | (1,077,878) | PDF p. 86 |
| Depreciation of property, plant and equipment$ | (68,654) | (80,898) | PDF p. 86 |
| Depreciation of right-of-use-assets$ | (60,310) | (163,287) | PDF p. 86 |
| Other losses$ | – | (79,503) | PDF p. 86 |
| Finance costs$ | (7,222) | (26,643) | PDF p. 86 |
| Share of profit from equity-accounted associates$ | 129,405 | 53,339 | PDF p. 86 |
| Loss before tax from continuing operations$ | (1,371,832) | (1,535,802) | PDF p. 86 |
| Income tax expense$ | – | – | PDF p. 86 |
| Loss from continuing operations for the year, net of tax$ | (1,371,832) | (1,535,802) | PDF p. 86 |
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Definitions & sources
Original report: PDF p. 86 ↗
No separate other comprehensive income lines are printed; the statement shows only the loss from continuing operations. The equity statement labels the same amounts 'Total comprehensive loss for the year'. No Company income statement is printed.
Statements of Changes in Equity - Group, current year (30 June 2026)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital ($) | 2026Group, Retained earnings ($) | 2026Group, Total equity ($) | Source |
|---|---|---|---|---|
| Current year | ||||
| Opening balance at 1 July 2025$ | 2,736,900 | 5,535,291 | 8,272,191 | PDF p. 88 |
| Changes in equity | ||||
| Total comprehensive loss for the year$ | – | (1,371,832) | (1,371,832) | PDF p. 88 |
| Current year | ||||
| Closing balance at 30 June 2026$ | 2,736,900 | 4,163,459 | 6,900,359 | PDF p. 88 |
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Definitions & sources
Original report: PDF p. 88 ↗
Year ended 30 June 2026.
Statements of Changes in Equity - Group, previous year (30 June 2025)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital ($) | 2025Group, Retained earnings ($) | 2025Group, Total equity ($) | Source |
|---|---|---|---|---|
| Previous year | ||||
| Opening balance at 1 July 2024$ | 2,736,900 | 7,071,093 | 9,807,993 | PDF p. 88 |
| Changes in equity | ||||
| Total comprehensive loss for the year$ | – | (1,535,802) | (1,535,802) | PDF p. 88 |
| Previous year | ||||
| Closing balance at 30 June 2025$ | 2,736,900 | 5,535,291 | 8,272,191 | PDF p. 88 |
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Definitions & sources
Original report: PDF p. 88 ↗
Year ended 30 June 2025.
Statements of Changes in Equity - Company, current year (30 June 2026)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, Share capital ($) | 2026Company, Retained earnings ($) | 2026Company, Total equity ($) | Source |
|---|---|---|---|---|
| Current year | ||||
| Opening balance at 1 July 2025$ | 2,736,900 | 2,383,362 | 5,120,262 | PDF p. 88 |
| Changes in equity | ||||
| Total comprehensive loss for the year$ | – | (229,615) | (229,615) | PDF p. 88 |
| Current year | ||||
| Closing balance at 30 June 2026$ | 2,736,900 | 2,153,747 | 4,890,647 | PDF p. 88 |
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Definitions & sources
Original report: PDF p. 88 ↗
Year ended 30 June 2026.
Statements of Changes in Equity - Company, previous year (30 June 2025)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company, Share capital ($) | 2025Company, Retained earnings ($) | 2025Company, Total equity ($) | Source |
|---|---|---|---|---|
| Previous year | ||||
| Opening balance at 1 July 2024$ | 2,736,900 | 2,655,228 | 5,392,128 | PDF p. 88 |
| Changes in equity | ||||
| Total comprehensive loss for the year$ | – | (271,866) | (271,866) | PDF p. 88 |
| Previous year | ||||
| Closing balance at 30 June 2025$ | 2,736,900 | 2,383,362 | 5,120,262 | PDF p. 88 |
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Definitions & sources
Original report: PDF p. 88 ↗
Year ended 30 June 2025.
Consolidated Statement of Cash Flows (Group)
29 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026, $ | 2025Group, year ended 30 June 2025, $ | Source |
|---|---|---|---|
| Cash flows used in operating activities | |||
| Loss before tax$ | (1,371,832) | (1,535,802) | PDF p. 89 |
| Adjustments for | |||
| Depreciation of property, plant and equipment$ | 68,654 | 80,898 | PDF p. 89 |
| Depreciation of right-of-use assets$ | 60,310 | 163,287 | PDF p. 89 |
| Interest income$ | (79,004) | (186,073) | PDF p. 89 |
| Fair value loss on derivative financial assets$ | – | 65,573 | PDF p. 89 |
| Gain on derecognition of right-of-use assets$ | (26,371) | – | PDF p. 89 |
| Plant and equipment written off$ | – | 2,013 | PDF p. 89 |
| Interest expense$ | 7,222 | 26,643 | PDF p. 89 |
| Share of profit from equity-accounted associates$ | (129,405) | (53,339) | PDF p. 89 |
| Cash flows used in operating activities | |||
| Operating cash flows before changes in working capital$ | (1,470,426) | (1,436,800) | PDF p. 89 |
| Trade and other receivables, current$ | (103,332) | 1,235,255 | PDF p. 89 |
| Other non-financial assets, current$ | (46,760) | 41,718 | PDF p. 89 |
| Trade and other payables, current$ | 30,391 | (1,424,538) | PDF p. 89 |
| Other non-financial liabilities, current$ | 110,203 | 178,453 | PDF p. 89 |
| Net cash flows used in operations$ | (1,479,924) | (1,405,912) | PDF p. 89 |
| Income taxes paid$ | – | – | PDF p. 89 |
| Net cash flows used in operating activities$ | (1,479,924) | (1,405,912) | PDF p. 89 |
| Cash flows (used in) / from investing activities | |||
| Other financial assets$ | (258,852) | 1,292,437 | PDF p. 89 |
| Purchase of plant and equipment$ | (14,169) | (10,030) | PDF p. 89 |
| Dividends from associate$ | 87,500 | – | PDF p. 89 |
| Interest received$ | 77,200 | 185,524 | PDF p. 89 |
| Net cash flow (used in) / from investing activities$ | (108,321) | 1,467,931 | PDF p. 89 |
| Cash flows used in financing activities | |||
| Lease liabilities – principal portion paid$ | (61,339) | (159,837) | PDF p. 89 |
| Provisions, non-current$ | – | (364,893) | PDF p. 89 |
| Interest paid$ | (7,222) | (26,643) | PDF p. 89 |
| Net cash flows used in financing activities$ | (68,561) | (551,373) | PDF p. 89 |
| Net change in cash | |||
| Net decrease in cash and cash equivalents$ | (1,656,806) | (489,354) | PDF p. 89 |
| Cash and cash equivalents, consolidated statement of cash flows, beginning balance$ | 4,434,898 | 4,924,252 | PDF p. 89 |
| Cash and cash equivalents, consolidated statement of cash flows, ending balance (Note 16)$ | 2,778,092 | 4,434,898 | PDF p. 89 |
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Definitions & sources
Original report: PDF p. 89 ↗
Only a Group cash flow statement is printed; no Company cash flow statement.
Note 10 Loss per share - numerator and denominator
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026 | 2025Group, year ended 30 June 2025 | Source |
|---|---|---|---|
| A. Numerator: (loss) profit attributable to equity - Continuing operations | |||
| Total basic and diluted loss attributable to equity holders$ | (1,371,832) | (1,535,802) | PDF p. 103 |
| B. Denominator: weighted average number of equity shares | |||
| Basic and dilutednumber of shares | 8,758,080 | 8,758,080 | PDF p. 103 |
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Definitions & sources
Original report: PDF p. 103 ↗
The following table illustrates the numerators and denominators used to calculate basic and diluted loss per share of no-par value.
The weighted average number of equity shares refers to shares in circulation during the reporting year.
The loss per share ratio is based on the weighted average number of ordinary shares outstanding during each reporting year. There is no difference between the basic and diluted weighted average number of shares.
Denominator row is a share count; the column header '$' applies to the numerator.
Debt
Borrowings
Borrowing notes 2 tables
Lease liabilities
| Item / unit | 2026$ | 2025$ | Source |
|---|---|---|---|
| current | |||
| Lease liabilities, current$ | 129,925 | 168,927 | PDF p. 111 |
| non-current | |||
| Lease liabilities, non-current$ | 678,218 | 239,473 | PDF p. 111 |
Notes
Total 808,143 (2026) and 408,400 (2025) as printed. Weighted average incremental borrowing rate 5.66% (2025: 5.66%) per annum (page 112). Lease liabilities under operating leases are secured by the right-of-use assets.
Interest rate risk - financial liabilities with interest
| Item / unit | 2026$ | 2025$ | Source |
|---|---|---|---|
| Financial liabilities with interest | |||
| Fixed rates$ | 808,143 | 408,400 | PDF p. 116 |
Notes
Same row label also appears under financial assets (4,367,604; 4,788,752); this row is under Financial liabilities with interest.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company does not have a formal dividend policy. The Board considers, inter alia, the Company’s capital structure, cash requirements, expansion plans and other factors that the Board may deem appropriate in declaring dividend for each year. Any dividend payouts are clearly communicated to shareholders in public announcements and via announcements on SGXNET when the Company discloses its financial results. Barring any unforeseen circumstances, the Company will endeavor to declare dividends at sustainable rates. | Company | PDF p. 74 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend | the Board believes that it would be prudent not to declare a final dividend for FY2026 | Company, FY2026 final dividend | PDF p. 19 |
Extracted from British and Malayan Holdings Limited Annual Report 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | RSM SG Assurance LLP | Group and company, year ended 30 June 2026 | PDF p. 85 |
| Engagement partner | Yeow Thuan Wee | Group and company, year ended 30 June 2026 | PDF p. 85 |
| Opinion | In our opinion, the accompanying consolidated financial statements of the group and the statement of financial position and statement of changes in equity of the company are properly drawn up | Group and company, year ended 30 June 2026 | PDF p. 81 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Assessment of impairment of carrying value of investment in associate | We have identified the impairment assessment process as a key audit matter because this process required significant management judgement and estimation by the Group. | Group and company, year ended 30 June 2026 | PDF p. 82 |
| Assessing the accounting of the monies held in trust for customers | We identified the proper accounting of the monies held in trust as a key audit matter because there is a potential risk of inaccurate accounting of BMT’s cash accounts | Group, year ended 30 June 2026 | PDF p. 82 |
Extracted from British and Malayan Holdings Limited Annual Report 2026 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow British and Malayan Holdings Limited Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.