MindChamps CNE

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

Primary comparisons cover FY2021–FY2025 from three original annual reports, with Group income/comprehensive income, cash flows, full equity movements and Group/Company financial position. Separate Company income, cash-flow and equity primary statements are not presented. Opening 1 January 2021 is separately dated and is not a full FY2020 annual series.

Primary monetary values are SGD thousands. EPS is Singapore cents per share; EPS denominators and share-capital counts are thousand shares. Newer highlight infographics use SGD millions; the older chart uses SGD thousands and includes separately labelled student counts. Every source row retains its actual PDF and physical page.

Two logical source cells print * with the definition Less than $1,000. They remain unknown amounts below SGD1,000 and are not exact zero. FY2024 originally prints N.M. for basic/diluted EPS and in its EPS note; the FY2025 report separately prints FY2024 comparative EPS of 0.005 cents. Both original disclosures are retained without inferring a numerical amount for N.M.

The FY2025 report presents FY2024 operating cash flow of SGD3,414 thousand and investing cash flow of SGD4,137 thousand. The original FY2024 report prints SGD3,225 thousand and SGD4,326 thousand. The SGD189 thousand shift matches changes in trade/other receivables and interest received, while combined cash flow is unchanged. No explanatory reclassification note was found; both source presentations remain visible.

The FY2022 financial-highlights chart prints operating cash flow of SGD11,933 thousand, while its own audited primary cash-flow statement prints SGD11,596 thousand, a SGD337 thousand unexplained difference. The FY2024 infographic prints net debt of SGD10.01 million; borrowings excluding leases less bank cash give SGD10.032 million, which rounds to SGD10.03 million as shown in the later FY2025 comparative infographic. No cause is invented for the older highlight difference.

Cash-flow cash excludes pledged deposits of SGD2,000 thousand in FY2025/FY2024/FY2023. FY2022/FY2021 additionally distinguish restricted reserve cash and bank overdrafts; their financing-liability reconciliations exclude the SGD2,000 thousand overdraft shown separately in the cash note. Net debt is independently bridged using borrowings excluding leases less cash; no extra formula wording is attributed to the issuer.

Note 2.1 discloses FY2025 net current liabilities of SGD17.5 million for the Group and SGD6.0 million for the Company. After the source adjustments these are SGD12.3 million and SGD5.4 million. The statements use the going-concern basis; the Board and management expect net cash inflows for at least twelve months from the financial statements date. The source assumptions are retained without inferring a modified audit opinion.

Company retained-profit notes report FY2025 Company loss of SGD4,085 thousand and FY2024 Company profit of SGD26,050 thousand; these are separate from consolidated Group profit. Prior 31 December equity/financing closing rows used as opening carries keep their actual printed dates; no unprinted 1 January row or duplicate transaction is invented.

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