ST Group Food DRX

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Financials

Annual Report 2026

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Consolidated Statement of Comprehensive Income (Group)

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Consolidated Statement of Comprehensive Income (Group) from Annual Report 2026
Metric / unit 2026Group2025Group Source
Continuing operations
RevenueA$ 64,072,40062,509,986 PDF p. 70
Other incomeA$ 1,819,5001,813,389 PDF p. 70
Expenses
Changes in inventoriesA$ 128,494325,893 PDF p. 70
Purchases of inventoriesA$ (20,508,409)(20,086,058) PDF p. 70
Franchise restaurants and stores related establishment costsA$ –(748,137) PDF p. 70
Staff costsA$ (25,853,979)(24,484,588) PDF p. 70
Rental expenseA$ (1,870,073)(1,621,929) PDF p. 70
Depreciation of property, plant and equipmentA$ (2,534,191)(2,614,205) PDF p. 70
Depreciation of right-of-use assetsA$ (5,389,806)(4,957,484) PDF p. 70
Amortisation of intangible assetsA$ (282,844)(279,432) PDF p. 70
Finance costsA$ (1,282,623)(1,256,229) PDF p. 70
Impairment losses on trade and other receivablesA$ (21,300)(82,328) PDF p. 70
Impairment losses on property, plant and equipmentA$ (424,675)(367,684) PDF p. 70
Other expensesA$ (7,846,686)(7,206,112) PDF p. 70
Share of results of joint venturesA$ 307,57291,288 PDF p. 70
Continuing operations
Profit before taxA$ 313,3801,036,370 PDF p. 70
Tax expenseA$ (175,114)(121,989) PDF p. 70
Profit from continuing operations, net of taxA$ 138,266914,381 PDF p. 70
Discontinued operations
Loss from discontinued operations, net of taxA$ (277,234)(786,068) PDF p. 70
Profit for the year
(Loss)/profit for the yearA$ (138,968)128,313 PDF p. 70
Other comprehensive (loss)/income
Currency translation differences on consolidationA$ (161,384)(502,146) PDF p. 70
Other comprehensive income/(loss) for the year, net of taxA$ 25,002(451,202) PDF p. 70
Total comprehensive loss for the yearA$ (113,966)(322,889) PDF p. 70
Definitions & sources

Amounts in A$ (Australian dollars). Continuing operations as printed; The accompanying notes form an integral part of these financial statements.

Consolidated Statement of Comprehensive Income (cont'd) – attribution and EPS (Group)

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Consolidated Statement of Comprehensive Income (cont'd) – attribution and EPS (Group) from Annual Report 2026
Metric / unit 2026Group2025Group Source
(Loss)/profit attributable to
Equity holders of the CompanyA$ 150,784498,061 PDF p. 71
Non-controlling interestsA$ (289,752)(369,748) PDF p. 71
(Loss)/profit for the yearA$ (138,968)128,313 PDF p. 71
Profit/(loss) attributable to equity holders of the Company relates to
Profit from continuing operationsA$ 526,0521,132,002 PDF p. 71
Loss from discontinued operationsA$ (375,268)(633,941) PDF p. 71
SubtotalA$ 150,784498,061 PDF p. 71
Total comprehensive income/(loss) attributable to
Equity holders of the CompanyA$ 175,78646,859 PDF p. 71
Non-controlling interestsA$ (289,752)(369,748) PDF p. 71
SubtotalA$ (113,966)(322,889) PDF p. 71
Earnings/(loss) per share – From continuing and discontinued operations
Basis and dilutedcents per share 0.060.20 PDF p. 71
Earnings/(loss) per share – From continuing operations
Basic and dilutedcents per share 0.210.45 PDF p. 71
Earnings/(loss) per share – From discontinued operations
Basic and dilutedcents per share (0.15)(0.25) PDF p. 71
Definitions & sources

Amounts in A$ except EPS in cents per share. Note 10 reference for EPS.

Statements of Financial Position (Group and Company)

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Statements of Financial Position (Group and Company) from Annual Report 2026
Metric / unit 2026Group2025Group2026Company2025Company Source
Non-current assets
Property, plant and equipmentA$ 8,293,75610,635,560–– PDF p. 72
Right-of-use assetsA$ 17,614,74421,751,144–– PDF p. 72
Intangible assetsA$ 1,591,0261,582,396–– PDF p. 72
Investments in subsidiariesA$ ––22,617,05320,947,053 PDF p. 72
Investments in joint venturesA$ 1,047,182739,610–– PDF p. 72
Deferred tax assetA$ 2,443,2472,438,88678,00058,000 PDF p. 72
Fixed depositsA$ 3,051,1232,931,094–– PDF p. 72
Trade and other receivablesA$ 594,727478,125–– PDF p. 72
Total non-current assetsA$ 35,335,80541,256,81523,395,05321,705,053 PDF p. 72
Current assets
Contract assetsA$ 293,349307,577–– PDF p. 72
InventoriesA$ 3,322,0013,225,331–– PDF p. 72
Trade and other receivablesA$ 5,389,2495,877,34013,066,77014,385,564 PDF p. 72
Financial assets at fair value through profit or lossA$ 15,94229,52915,94229,529 PDF p. 72
Cash and bank balancesA$ 6,265,5487,595,543431,455974,889 PDF p. 72
Tax recoverableA$ 187,064106,356–– PDF p. 72
Total current assetsA$ 15,473,15317,141,67613,514,16715,389,982 PDF p. 72
ASSETS
Total assetsA$ 50,808,95858,398,49136,909,22037,095,035 PDF p. 72
Equity
Share capitalA$ 59,008,31559,008,31559,008,31559,008,315 PDF p. 72
Treasury sharesA$ (117,026)24,788(117,026)24,788 PDF p. 72
Other reservesA$ (40,799,491)(40,882,854)(479,202)(479,202) PDF p. 72
Retained earningsA$ 464,3431,830,791(22,119,274)(22,137,932) PDF p. 72
Equity attributable to equity holders of the Company, totalA$ 18,556,14119,981,04036,292,81336,415,969 PDF p. 72
Non-controlling interestsA$ 724,841156,305–– PDF p. 72
Total equityA$ 19,280,98220,137,34536,292,81336,415,969 PDF p. 72
Non-current liabilities
BorrowingsA$ 1,634,4651,311,000–– PDF p. 73
Lease liabilitiesA$ 15,740,56519,991,658–– PDF p. 73
Contract liabilitiesA$ 727,595792,064–– PDF p. 73
Total non-current liabilitiesA$ 18,102,62522,094,722–– PDF p. 73
Current liabilities
Trade and other payablesA$ 7,036,6199,378,235616,407679,066 PDF p. 73
Contract liabilitiesA$ 457,326584,885–– PDF p. 73
BorrowingsA$ 293,723256,000–– PDF p. 73
Lease liabilitiesA$ 5,637,6835,947,304–– PDF p. 73
Total current liabilitiesA$ 13,425,35116,166,424616,407679,066 PDF p. 73
Liabilities
Total liabilitiesA$ 31,527,97638,261,146616,407679,066 PDF p. 73
Total equity and liabilitiesA$ 50,808,95858,398,49136,909,22037,095,035 PDF p. 73
Definitions & sources

Amounts in A$. Balance sheet continues on page 73 (liabilities). No separate Company income statement is presented in the primary statements.

Consolidated Statement of Comprehensive Income (Group)

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Consolidated Statement of Comprehensive Income (Group) from Annual Report 2026
Metric / unit 2026Group, A$2025Group, A$ Source
Continuing operations
RevenueA$ 64,072,40062,509,986 PDF p. 70
Other incomeA$ 1,819,5001,813,389 PDF p. 70
Expenses
Changes in inventoriesA$ 128,494325,893 PDF p. 70
Purchases of inventoriesA$ (20,508,409)(20,086,058) PDF p. 70
Franchise restaurants and stores related establishment costsA$ –(748,137) PDF p. 70
Staff costsA$ (25,853,979)(24,484,588) PDF p. 70
Rental expenseA$ (1,870,073)(1,621,929) PDF p. 70
Depreciation of property, plant and equipmentA$ (2,534,191)(2,614,205) PDF p. 70
Depreciation of right-of-use assetsA$ (5,389,806)(4,957,484) PDF p. 70
Amortisation of intangible assetsA$ (282,844)(279,432) PDF p. 70
Finance costsA$ (1,282,623)(1,256,229) PDF p. 70
Impairment losses on trade and other receivablesA$ (21,300)(82,328) PDF p. 70
Impairment losses on property, plant and equipmentA$ (424,675)(367,684) PDF p. 70
Other expensesA$ (7,846,686)(7,206,112) PDF p. 70
Share of results of joint venturesA$ 307,57291,288 PDF p. 70
Continuing operations
Profit before taxA$ 313,3801,036,370 PDF p. 70
Tax expenseA$ (175,114)(121,989) PDF p. 70
Profit from continuing operations, net of taxA$ 138,266914,381 PDF p. 70
Discontinued operations
Loss from discontinued operations, net of taxA$ (277,234)(786,068) PDF p. 70
Profit for the year
(Loss)/profit for the yearA$ (138,968)128,313 PDF p. 70
Other comprehensive (loss)/income: items that are or may be reclassified subsequently to profit or loss
Currency translation differences on consolidationA$ (161,384)(502,146) PDF p. 70
Reclassification of currency translation reserve to profit or loss on disposed subsidiariesA$ 186,38650,944 PDF p. 70
Other comprehensive (loss)/income
Other comprehensive income/(loss) for the year, net of taxA$ 25,002(451,202) PDF p. 70
Total
Total comprehensive loss for the yearA$ (113,966)(322,889) PDF p. 70
(Loss)/profit attributable to:
Equity holders of the CompanyA$ 150,784498,061 PDF p. 71
Non-controlling interestsA$ (289,752)(369,748) PDF p. 71
Attribution total
(Loss)/profit for the yearA$ (138,968)128,313 PDF p. 71
Profit/(loss) attributable to equity holders of the Company relates to:
Profit from continuing operationsA$ 526,0521,132,002 PDF p. 71
Loss from discontinued operationsA$ (375,268)(633,941) PDF p. 71
Total comprehensive income/(loss) attributable to:
Equity holders of the CompanyA$ 175,78646,859 PDF p. 71
Non-controlling interestsA$ (289,752)(369,748) PDF p. 71
Earnings/(loss) per share (cents per share)
From continuing and discontinued operations - Basis and dilutedcents per share 0.060.20 PDF p. 71
From continuing operations - Basic and dilutedcents per share 0.210.45 PDF p. 71
From discontinued operations - Basic and dilutedcents per share (0.15)(0.25) PDF p. 71
Definitions & sources

Statement spans physical pages 70 (income and OCI) and 71 (attribution and EPS); page 71 labelled 'COMPREHENSIVE INCOME (CONT'D)'. Financial year ended 30 June 2026. EPS rows on p71 share the label 'Basic and diluted' under sub-headings; the 'Basis and diluted' spelling is as printed.

Consolidated Statement of Cash Flows (Group)

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Consolidated Statement of Cash Flows (Group) from Annual Report 2026
Metric / unit 2026Group, A$2025Group, A$ Source
Cash flows from operating activities
Profit before tax from continuing operationsA$ 313,3801,036,370 PDF p. 77
Loss before tax from discontinued operationsA$ (277,234)(786,068) PDF p. 77
Total profit before taxA$ 36,146250,302 PDF p. 77
Cash flows from operating activities - Adjustments for:
Depreciation of property, plant and equipmentA$ 2,534,1912,799,621 PDF p. 77
Depreciation of right-of-use assetsA$ 5,449,3225,622,801 PDF p. 77
Amortisation of intangible assetsA$ 282,844382,332 PDF p. 77
Impairment losses on trade and other receivablesA$ 20,303176,620 PDF p. 77
Impairment losses on property, plant and equipmentA$ 424,675367,684 PDF p. 77
Property, plant and equipment written offA$ 100,104225,165 PDF p. 77
Intangible assets written offA$ –135,642 PDF p. 77
Interest incomeA$ (143,954)(214,017) PDF p. 77
Interest expensesA$ 1,286,7401,371,694 PDF p. 77
(Gain)/loss on sale of Group-owned storesA$ (78,574)69,293 PDF p. 77
Gain on termination of leasesA$ (35,035)(353,860) PDF p. 77
Gain on disposal of property, plant and equipmentA$ (1,609)(21,106) PDF p. 77
Rent concessions from lessorsA$ (57,480)(9,755) PDF p. 77
Share of results from joint venturesA$ (307,572)(91,288) PDF p. 77
Cash flows from operating activities - (Gain)/loss on liquidation, disposal and strike off of subsidiaries for:
- Discontinued operationsA$ (29,948)455,543 PDF p. 77
- Continuing operationsA$ (53,434)– PDF p. 77
Cash flows from operating activities - Adjustments for:
Unrealised exchange loss/(gain)A$ 208,149(589,377) PDF p. 77
Cash flows from operating activities
Operating cash flow before working capital changesA$ 9,634,86810,577,294 PDF p. 77
Cash flows from operating activities - working capital changes
InventoriesA$ (127,201)(21,794) PDF p. 77
Receivables and contract assetsA$ (119,506)579,961 PDF p. 77
Payables and contract liabilitiesA$ (1,126,675)(74,009) PDF p. 77
Currency translation adjustmentsA$ (171,781)98,588 PDF p. 77
Cash flows from operating activities
Cash generated from operationsA$ 8,089,70511,160,040 PDF p. 77
Income tax paidA$ (304,993)(948,030) PDF p. 77
Net cash generated from operating activitiesA$ 7,784,71210,212,010 PDF p. 77
Cash flows from investing activities
Purchases of property, plant and equipmentA$ (1,285,812)(4,409,947) PDF p. 77
Purchases of intangible assetsA$ (86,579)(185,645) PDF p. 77
Proceeds from sale of Group-owned storesA$ 129,406400,000 PDF p. 77
Proceeds from disposal of property, plant and equipmentA$ 12,53049,510 PDF p. 77
Proceeds from disposal of right-of-use assetsA$ 17,558– PDF p. 77
Interest receivedA$ 143,954214,017 PDF p. 77
Purchase of financial assets at fair value through other comprehensive incomeA$ –(700,000) PDF p. 77
Redemption of financial assets at fair value through profit or lossA$ 13,58770,471 PDF p. 77
Repayment from/(advances to) joint venturesA$ 590,000(450,000) PDF p. 77
Net cash outflow from liquidation and disposal of subsidiariesA$ (12,467)(21,883) PDF p. 77
Net cash used in investing activitiesA$ (477,823)(5,033,477) PDF p. 77
Cash flows from financing activities
Upfront payment for right-of-use assetsA$ –(18,860) PDF p. 78
Proceeds from borrowingsA$ 646,180– PDF p. 78
Repayment of borrowingsA$ (281,302)(208,367) PDF p. 78
Repayment of lease liabilitiesA$ (5,798,311)(6,037,875) PDF p. 78
Advances from non-controlling interestsA$ –1,153,577 PDF p. 78
Repayment to related parties/non-controlling interestsA$ (257,008)(69,586) PDF p. 78
Capital contributions from non-controlling interests in subsidiariesA$ 229,000121 PDF p. 78
Dividends paid to shareholdersA$ (1,400,547)(1,421,090) PDF p. 78
Dividends paid to non-controlling interestsA$ (169,740)(34,300) PDF p. 78
Interest paidA$ (1,286,740)(1,371,694) PDF p. 78
Increase in fixed deposits pledgedA$ (164,797)(117,036) PDF p. 78
Proceeds from sales of treasury sharesA$ –338,338 PDF p. 78
Purchases of treasury sharesA$ (141,814)(169,005) PDF p. 78
Lease incentives receivedA$ –589,762 PDF p. 78
Acquisition of non-controlling interests in subsidiariesA$ –(116,686) PDF p. 78
Net cash used in financing activitiesA$ (8,625,079)(7,482,701) PDF p. 78
Closing cash
Net decrease in cash and cash equivalentsA$ (1,318,190)(2,304,168) PDF p. 78
Cash and cash equivalents at beginning of the financial yearA$ 7,595,5439,940,356 PDF p. 78
Effects of exchange rate changes on cash and cash equivalentsA$ (11,805)(40,645) PDF p. 78
Cash and cash equivalents at end of the financial yearA$ 6,265,5487,595,543 PDF p. 78
Cash and cash equivalents reconciliation
Cash and bank balancesA$ 6,265,5487,595,543 PDF p. 78
Fixed depositsA$ 3,051,1232,931,094 PDF p. 78
Less: Fixed deposits (pledged)A$ (3,051,123)(2,931,094) PDF p. 78
Cash and cash equivalents per consolidated statement of cash flowsA$ 6,265,5487,595,543 PDF p. 78
Definitions & sources

Group only; no separate Company cash flow statement is presented. Statement spans physical pages 77 and 78. Subtotal of 9,316,671 / 10,526,637 (Cash and bank balances plus Fixed deposits) is printed without a label on p78 and not extracted as a row.

Footnote: For the purpose of presenting the consolidated statement of cash flows, the consolidated cash and cash equivalents comprise the following:

Consolidated Statement of Changes in Equity (Group) - year ended 30 June 2026

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Consolidated Statement of Changes in Equity (Group) - year ended 30 June 2026 from Annual Report 2026
Metric / unit 2026Group, Share Capital (Note 23), A$2026Group, Treasury shares (Note 23), A$2026Group, Other reserves (Note 24), A$2026Group, Retained earnings, A$2026Group, Equity attributable to equity holders of the Company, A$2026Group, Non-controlling interests, A$2026Group, Total equity, A$ Source
Group
Balance at 1 July 2025A$ 59,008,31524,788(40,882,854)1,830,79119,981,040156,30520,137,345 PDF p. 74
Profit/(loss) for the yearA$ –––150,784150,784(289,752)(138,968) PDF p. 74
Other comprehensive income
Currency translation differences on consolidationA$ ––(161,384)–(161,384)–(161,384) PDF p. 74
Reclassification of currency translation reserve to profit or loss on liquidating subsidiariesA$ ––186,386–186,386–186,386 PDF p. 74
Other comprehensive income for the financial year, net of taxA$ ––25,002–25,002–25,002 PDF p. 74
Group
Total comprehensive income/(loss) for the yearA$ ––25,002150,784175,786(289,752)(113,966) PDF p. 74
Transactions with owners recognised directly in equity
Purchases of treasury sharesA$ –(141,814)––(141,814)–(141,814) PDF p. 74
DividendsA$ –––(1,400,547)(1,400,547)(169,740)(1,570,287) PDF p. 74
Changes in ownership interest in subsidiaries
Change of non-controlling interests in a subsidiary without change in controlA$ ––(58,324)–(58,324)58,324– PDF p. 74
Capital contributions from non-controlling interests in subsidiariesA$ –––––964,000964,000 PDF p. 74
Deconsolidation of subsidiaries for discontinued operationsA$ ––116,685(116,685)–5,7045,704 PDF p. 74
Group
Balance at 30 June 2026A$ 59,008,315(117,026)(40,799,491)464,34318,556,141724,84119,280,982 PDF p. 74
Definitions & sources

Printed on physical page 74 (rotated); some multi-line labels' continuation lines are quoted. Includes non-controlling interests column.

Consolidated Statement of Changes in Equity (Group) - year ended 30 June 2025 comparative

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Consolidated Statement of Changes in Equity (Group) - year ended 30 June 2025 comparative from Annual Report 2026
Metric / unit 2025Group, Share Capital (Note 23), A$2025Group, Treasury shares (Note 23), A$2025Group, Other reserves (Note 24), A$2025Group, Retained earnings, A$2025Group, Equity attributable to equity holders of the Company, A$2025Group, Non-controlling interests, A$2025Group, Total equity, A$ Source
Group
Balance at 1 July 2024A$ 59,008,315(144,545)(40,733,145)4,239,85722,370,482(447,093)21,923,389 PDF p. 75
Profit/(loss) for the yearA$ –––498,061498,061(369,748)128,313 PDF p. 75
Other comprehensive loss
Currency translation differences on consolidationA$ ––(502,146)–(502,146)–(502,146) PDF p. 75
Reclassification of currency translation reserve to profit or loss on disposed subsidiariesA$ ––50,944–50,944–50,944 PDF p. 75
Other comprehensive loss for the financial year, net of taxA$ ––(451,202)–(451,202)–(451,202) PDF p. 75
Group
Total comprehensive (loss)/income for the yearA$ ––(451,202)498,06146,859(369,748)(322,889) PDF p. 75
Transactions with owners recognised directly in equity
Purchases of treasury sharesA$ –(169,005)––(169,005)–(169,005) PDF p. 75
Treasury shares re-issuedA$ –338,338––338,338–338,338 PDF p. 75
DividendsA$ –––(1,421,090)(1,421,090)(34,300)(1,455,390) PDF p. 75
Changes in ownership interest in subsidiaries
Reversal of non-controlling interests in subsidiariesA$ –––(541,604)(541,604)541,604– PDF p. 75
Acquisition of non-controlling interests in subsidiaries without change in control in current yearA$ ––(629,064)–(629,064)512,378(116,686) PDF p. 75
Capital contributions from non-controlling interests in subsidiariesA$ –––––121121 PDF p. 75
Deconsolidation of subsidiaries for discontinued operationsA$ ––930,557(930,557)–(60,533)(60,533) PDF p. 75
Derecognition of non-controlling interest attributable to a liquidated subsidiaryA$ –––(13,876)(13,876)13,876– PDF p. 75
Group
Balance at 30 June 2025A$ 59,008,31524,788(40,882,854)1,830,79119,981,040156,30520,137,345 PDF p. 75
Definitions & sources

Printed on physical page 75 headed 'CHANGES IN EQUITY (CONT'D)'; statement is for the financial year ended 30 June 2026 per page header, comparative period is year ended 30 June 2025.

Statement of Changes in Equity (Company)

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Statement of Changes in Equity (Company) from Annual Report 2026
Metric / unit 2025Company, Share capital (Note 23), A$2025Company, Treasury shares (Note 23), A$2025Company, Other reserves (Note 24), A$2025Company, Retained earnings, A$2025Company, Total equity, A$ Source
Company - year ended 30 June 2025
Balance at 1 July 2024A$ 59,008,315(144,545)(479,202)(22,394,075)35,990,493 PDF p. 76
Profit and total comprehensive income for the financial yearA$ –––1,677,2331,677,233 PDF p. 76
Purchases of treasury sharesA$ –(169,005)––(169,005) PDF p. 76
Treasury shares re-issuedA$ –338,338––338,338 PDF p. 76
DividendsA$ –––(1,421,090)(1,421,090) PDF p. 76
Balance at 30 June 2025A$ 59,008,31524,788(479,202)(22,137,932)36,415,969 PDF p. 76
Company - year ended 30 June 2026
Profit and total comprehensive income for the financial yearA$ –––1,419,2051,419,205 PDF p. 76
Purchases of treasury sharesA$ –(141,814)––(141,814) PDF p. 76
DividendsA$ –––(1,400,547)(1,400,547) PDF p. 76
Balance at 30 June 2026A$ 59,008,315(117,026)(479,202)(22,119,274)36,292,813 PDF p. 76
Definitions & sources

Columns are in the order printed; the first block covers year ended 30 June 2025 (opening balance 1 July 2024) and the second covers year ended 30 June 2026 (rows' sections indicate the year). Company has no non-controlling interests column.

Financial Highlights (Group) FY2026 vs FY2025

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Financial Highlights (Group) FY2026 vs FY2025 from Annual Report 2026
Metric / unit 2026Group, year ended 30 June 20262025Group, year ended 30 June 2025 Source
Income Statement
RevenueA$'000 64,07262,510 PDF p. 11
Other incomeA$'000 1,8201,813 PDF p. 11
Revenue by Business Segments
Food & beverage retailsA$'000 42,56440,110 PDF p. 11
Supply chainA$'000 14,64214,333 PDF p. 11
Franchising revenueA$'000 6,6197,831 PDF p. 11
OthersA$'000 247236 PDF p. 11
TotalA$'000 64,07262,510 PDF p. 11
Revenue by Geographical Segments
AustraliaA$'000 51,77049,130 PDF p. 11
New ZealandA$'000 12,30213,380 PDF p. 11
Profits & Earnings per Share
Profit from continuing operations, net of taxA$'000 138914 PDF p. 11
Loss from discontinued operations, net of taxA$'000 (277)(786) PDF p. 11
Profit from continuing operations attributable to equity holders of the CompanyA$'000 5261,132 PDF p. 11
Basic and diluted earnings per share (cents) from continuing operationscents 0.210.45 PDF p. 11
Financial Position
Total assetsA$'000 50,80958,398 PDF p. 11
Total liabilitiesA$'000 31,52838,261 PDF p. 11
Equity attributable to the equity holders of the CompanyA$'000 18,55619,981 PDF p. 11
Cash and fixed deposits with financial institutionA$'000 9,31710,527 PDF p. 11
Borrowings*A$'000 1,9281,567 PDF p. 11
Definitions & sources

* Excludes finance lease liabilities

Earnings/(loss) per share (Note 10) - Group

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Earnings/(loss) per share (Note 10) - Group from Annual Report 2026
Metric / unit 2026Group, continuing operations2025Group, continuing operations2026Group, discontinued operations2025Group, discontinued operations2026Group, total2025Group, total Source
Earnings/(loss) per share
Net profit/(loss) attributable to equity holders of the CompanyA$ 526,0521,132,002(375,268)(633,941)150,784498,061 PDF p. 99
Weighted average number of ordinary shares
Issued ordinary shares at 1 Julynumber of shares 255,352,641254,469,041255,352,641254,469,041255,352,641254,469,041 PDF p. 99
Effect of treasury shares movementnumber of shares (602,498)(477,051)(602,498)(477,051)(602,498)(477,051) PDF p. 99
number of ordinary shares during the yearnumber of shares 254,750,143253,991,990254,750,143253,991,990254,750,143253,991,990 PDF p. 99
Earnings/(loss) per share (cents per share)
- Basic and dilutedcents per share 0.210.45(0.15)(0.25)0.060.20 PDF p. 99
Definitions & sources

The fully diluted earnings per share and basic earnings per share are the same because there is no dilutive share.

Original label 'Weighted average number of ordinary shares during the year' wraps across lines; row label fragment 'number of ordinary shares during the year' shown.

Dividends paid/payable (Note 27) - Group

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Dividends paid/payable (Note 27) - Group from Annual Report 2026
Metric / unit 2026Group, A$2025Group, A$ Source
ST Group Food Industries Holdings Limited
Interim single tier tax exempt dividend of A$0.0045 per share (2025: A$0.004) paid in respect of the current financial yearA$ 1,145,8601,014,735 PDF p. 136
Final single tier tax exempt dividend of A$0.0010 per share (2025: A$0.0016) paid in respect of the previous financial yearA$ 254,687406,355 PDF p. 136
Ordinary dividends
Dividends paid/payable to equity holders of the GroupA$ 1,400,5471,421,090 PDF p. 136
Dividends paid/payable to non-controlling interests of the GroupA$ 169,74034,300 PDF p. 136
Definitions & sources

The dividend per share is calculated based on the number of ordinary shares of the respective company in issue as at date of dividend declaration.

The directors have proposed a final exempt dividend for the financial year ended 30 June 2026 of A$0.001 per share amounting to a total of A$254,512. These financial statements do not reflect this dividend payable, which will be accounted for in the shareholders' equity as an appropriation of retained profits in the financial year ending 30 June 2027.

Per-share amounts: interim A$0.0045 (2025: A$0.004); final A$0.0010 (2025: A$0.0016) paid in respect of previous financial year; subsidiary dividends to NCI also listed (Papparich Australia Pty Ltd, Homm International Pty Ltd).

Where the money comes from

Segment information

By business

Segment information 2026 – revenue and results (Note 32) 6 lines
Segment information 2026 – revenue and results (Note 32)
Item / unit 2026Food and beverage retails, A$2026Supply chain, A$2026Franchise, A$2026Others, A$2026Eliminations, A$2026Consolidation total, A$ Source
Segment revenue
Sales to external customersA$ 42,564,09814,641,6776,619,031247,594–64,072,400 PDF p. 150
Intersegment salesA$ –5,876,620260,171–(6,136,791)– PDF p. 150
Total revenue from continuing operationsA$ 42,564,09820,518,2976,879,202247,594(6,136,791)64,072,400 PDF p. 150
Segment results
Share of results of joint ventureA$ –––307,572–307,572 PDF p. 150
Tax credit/(expense)A$ 79,977(91,889)(183,007)19,805–(175,114) PDF p. 150
Net (loss)/profit from continuing operations, net of taxA$ (561,741)402,829315,0551,708,177(1,726,054)138,266 PDF p. 150
Notes

Blank cells in the source are given as empty strings. Discontinued operations (UK) and loss for the year are shown only in the total column.

Segment information 2026 – other items, assets and liabilities (Note 32) 12 lines
Segment information 2026 – other items, assets and liabilities (Note 32)
Item / unit 2026Food and beverage retails, A$2026Supply chain, A$2026Franchise, A$2026Others, A$2026Eliminations, A$2026Consolidation total, A$ Source
Other segment items
Depreciation of property, plant and equipment and amortisation of intangible assetsA$ 2,408,579214,076189,36015,920(10,900)2,817,035 PDF p. 151
Depreciation of right-of-use assetsA$ 4,719,801652,7366,330–10,9395,389,806 PDF p. 151
Impairment losses on trade and other receivablesA$ ––21,300––21,300 PDF p. 151
Impairment losses on property, plant and equipmentA$ 424,675––––424,675 PDF p. 151
Property, plant and equipment written offA$ 100,104––––100,104 PDF p. 151
Interest expenseA$ 991,007230,19761,419––1,282,623 PDF p. 151
Interest incomeA$ (138,359)(132)(5,423)(41)–(143,955) PDF p. 151
Assets
Segment assetsA$ 32,891,0249,689,89313,197,80962,036,307(69,387,384)48,427,649 PDF p. 151
Segment assets include: Additions to
- Property, plant and equipmentA$ 1,113,46676,95195,395––1,285,812 PDF p. 151
- Right-of-use assetsA$ 1,798,900415,706–––2,214,606 PDF p. 151
- Intangible assetsA$ ––86,579––86,579 PDF p. 151
Liabilities
Segment liabilitiesA$ 32,455,7505,994,6499,283,32222,711,130(39,783,063)30,661,788 PDF p. 151
Notes

Blank cells given as empty strings. Unallocated assets/liabilities and totals appear only in the total column. Segment assets include additions to PPE, ROU assets and intangibles.

Segment information 2025 – revenue, results and other items (Note 32) 10 lines
Segment information 2025 – revenue, results and other items (Note 32)
Item / unit 2025Food and beverage retails, A$2025Supply chain, A$2025Franchise, A$2025Others, A$2025Eliminations, A$2025Consolidation total, A$ Source
Segment revenue
Sales to external customersA$ 40,109,53014,332,9547,831,058236,444–62,509,986 PDF p. 152
Intersegment salesA$ –5,509,0251,141,603–(6,650,628)– PDF p. 152
Total revenue from continuing operationsA$ 40,109,53019,841,9798,972,661236,444(6,650,628)62,509,986 PDF p. 152
Segment results
Share of results of joint ventureA$ –––91,288–91,288 PDF p. 152
Tax credit/(expense)A$ 339,320(160,680)(260,545)(40,084)–(121,989) PDF p. 152
Net (loss)/profit from continuing operations, net of taxA$ (372,015)358,425581,1391,652,974(1,306,142)914,381 PDF p. 152
Other segment items
Depreciation of property, plant and equipment and amortisation of intangible assetsA$ 2,406,088223,672276,4507,960(20,533)2,893,637 PDF p. 152
Depreciation of right-of-use assetsA$ 4,227,067646,38074,663–9,3744,957,484 PDF p. 152
Interest expenseA$ 933,354260,14362,732––1,256,229 PDF p. 152
Interest incomeA$ (160,842)(16,800)(4,706)(31,435)–(213,783) PDF p. 152
Notes

Blank cells given as empty strings. Comparative year 2025; UK shown as discontinued operations.

Segment information 2025 – assets and liabilities (Note 32) 5 lines
Segment information 2025 – assets and liabilities (Note 32)
Item / unit 2025Food and beverage retails, A$2025Supply chain, A$2025Franchise, A$2025Others, A$2025Eliminations, A$2025Consolidation total, A$ Source
Assets
Segment assetsA$ 39,530,72310,293,09213,606,61864,425,289(72,179,784)55,675,938 PDF p. 153
Segment assets include: Additions to
- Property, plant and equipmentA$ 4,241,3857,127149,821–11,6144,409,947 PDF p. 153
- Right-of-use assetsA$ 11,267,825111,33082,000––11,461,155 PDF p. 153
- Intangible assetsA$ ––106,045–79,600185,645 PDF p. 153
Liabilities
Segment liabilitiesA$ 41,271,3655,969,79510,056,72628,951,218(48,685,472)37,563,632 PDF p. 153
Notes

Blank cells given as empty strings. Unallocated amounts and totals only in the total column.

By geography

Geographical information (Note 32) 5 lines
Geographical information (Note 32) — Group
Item / unit 2026A$2025A$ Source
Sales to external customers
AustraliaA$ 51,770,22449,129,849 PDF p. 154
New ZealandA$ 12,302,17613,380,137 PDF p. 154
Non-current assets
AustraliaA$ 23,509,74927,586,728 PDF p. 154
New ZealandA$ 5,036,9596,900,479 PDF p. 154
United KingdomA$ –221,503 PDF p. 154
Notes

Revenue based on geographical location of customers; non-current assets based on location of assets. Non-current assets exclude deferred tax asset and financial instruments. Total lines have no printed label.

No single customer contributed 10% or more of revenue in FY2026 or FY2025.

Debt

Borrowings

Borrowing notes 1 tables

Borrowings – Group, non-current and current

Borrowings – Group, non-current and current — Group
Item / unit 2026A$2025A$ Source
Non-current
Bank loan 1 (secured)A$ 54,465– PDF p. 131
Bank loan 2 (secured)A$ 460,000327,014 PDF p. 131
Bank loan 3 (secured)A$ 460,000374,000 PDF p. 131
Bank loan 4 (secured)A$ 330,000289,004 PDF p. 131
Bank loan 5 (secured)A$ 330,000282,000 PDF p. 131
Other loan (unsecured)A$ –38,982 PDF p. 131
Total non-current borrowings (unlabelled subtotal)A$ 1,634,4651,311,000 PDF p. 131
Current
Bank loan 1 (secured)A$ 19,526– PDF p. 131
Bank loan 2 (secured)A$ 72,00072,000 PDF p. 131
Bank loan 3 (secured)A$ 72,00072,000 PDF p. 131
Bank loan 4 (secured)A$ 56,00056,000 PDF p. 131
Bank loan 5 (secured)A$ 56,00056,000 PDF p. 131
Other loan (unsecured)A$ 18,197– PDF p. 131
Total current borrowings (unlabelled subtotal)A$ 293,723256,000 PDF p. 131
Total
Total borrowings (unlabelled total)A$ 1,928,1881,567,000 PDF p. 131
Notes

Subtotal and total rows have no printed label; labels are descriptors.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Provision 11.6 – dividend policy The Company does not have a policy on payments of dividends. The form, frequency and amount of dividends declared each year will take into consideration the Group’s profit growth, cash position, positive cash flow generated from operations, projected capital requirements for business growth and other factors as the Board may deem appropriate. The Company endeavours to pay dividends and where dividends are not paid, the Company will disclose its reason(s) accordingly. Company PDF p. 49

Dividends declared and proposed

ItemValuePeriod / scopeSource
Interim single tier tax exempt dividend of A$0.0045 per share 0.0045 A$ per share FY2026 (year ended 30 June 2026), ordinary share; comparative FY2025 A$0.004 PDF p. 136
Interim single tier tax exempt dividend of A$0.0045 per share (2025: A$0.004) 0.004 A$ per share FY2025 comparative (year ended 30 June 2025), ordinary share PDF p. 136
Interim dividend payment date 18 March 2026 FY2026 interim dividend A$0.0045 per ordinary share PDF p. 49
final dividend of A$0.001 per ordinary share 0.001 A$ per share FY2026 proposed final dividend, ordinary share PDF p. 49
Final single tier tax exempt dividend of A$0.0010 per share (2025: A$0.0016) paid in respect of the previous financial year 0.0016 A$ per share FY2025 comparative final dividend, ordinary share PDF p. 136

Payout

ItemValuePeriod / scopeSource
Dividends paid/payable to equity holders of the Group 1,400,547 A$ Group, 2026 (comparative 2025: 1,421,090) PDF p. 136

Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.

Auditor’s report

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
Audit firm Baker Tilly TFW LLP Group and Company, year ended 30 June 2026 PDF p. 69
Engagement partner Sek See Mun Group and Company PDF p. 69
Opinion properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and Singapore Financial Reporting Standards (International) (“SFRS(I)”) so as to give a true and fair view Group and Company, year ended 30 June 2026 PDF p. 64

Key audit matters

ItemValuePeriod / scopeSource
Impairment assessment of property, plant and equipment and right-of-use assets Management’s identification of impairment indicators and assessment of the recoverable amounts for the aforementioned CGUs are significant to our audit due to the magnitude of the carrying amounts of the assets being tested for impairment, the significant management judgment involved and estimation uncertainty in the key assumptions used in determination of the CGUs’ recoverable amounts. Group PDF p. 65
Impairment assessment of investments in subsidiaries in the Company’s financial statements We consider this to be a key audit matter because the identification of impairment indicators and assessment of the recoverable amount are highly subjective and involves significant estimation uncertainty in the key assumptions used in the projection of future cash flows. Company PDF p. 66

Extracted from 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 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.