Food Empire Holdings Limited Annual Report 2025
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Income Statement | |||
| RevenueUSD thousand | 576,917 | 476,347 | PDF p. 78 |
| Cost of salesUSD thousand | (383,399) | (331,955) | PDF p. 78 |
| Gross profitUSD thousand | 193,518 | 144,392 | PDF p. 78 |
| Selling and marketing expensesUSD thousand | (48,657) | (36,092) | PDF p. 78 |
| General and administrative expensesUSD thousand | (51,493) | (45,019) | PDF p. 78 |
| Operating profitUSD thousand | 93,368 | 63,281 | PDF p. 78 |
| Other incomeUSD thousand | 3,248 | 6,725 | PDF p. 78 |
| Other expensesUSD thousand | (33,963) | (4,052) | PDF p. 78 |
| Net finance costsUSD thousand | (4,645) | (264) | PDF p. 78 |
| Share of profits/(losses) of associates and joint ventureUSD thousand | 1,655 | (500) | PDF p. 78 |
| Profit before taxationUSD thousand | 59,663 | 65,190 | PDF p. 78 |
| Income tax expenseUSD thousand | (23,697) | (12,321) | PDF p. 78 |
| Profit for the yearUSD thousand | 35,966 | 52,869 | PDF p. 78 |
| Equity shareholders of the CompanyUSD thousand | 35,990 | 52,528 | PDF p. 78 |
| Non-controlling interestUSD thousand | (24) | 341 | PDF p. 78 |
| Total profit attributable to equity shareholders and non-controlling interestUSD thousand | 35,966 | 52,869 | PDF p. 78 |
| Basic earnings per share (in cents)USD cents per share | 6.59 | 9.98 | PDF p. 78 |
| Diluted earnings per share (in cents)USD cents per share | 6.16 | 9.93 | PDF p. 78 |
Original report: PDF p. 78 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Statement of Comprehensive Income | |||
| Profit for the yearUSD thousand | 35,966 | 52,869 | PDF p. 79 |
| Foreign currency translation gain/(loss)USD thousand | 18,050 | (13,929) | PDF p. 79 |
| Share of other comprehensive income of associates and joint ventureUSD thousand | 926 | 239 | PDF p. 79 |
| Other comprehensive income for the year, net of taxUSD thousand | 18,976 | (13,690) | PDF p. 79 |
| Total comprehensive income for the yearUSD thousand | 54,942 | 39,179 | PDF p. 79 |
| Equity shareholders of the CompanyUSD thousand | 54,942 | 39,457 | PDF p. 79 |
| Non-controlling interestUSD thousand | – | (278) | PDF p. 79 |
| Total comprehensive income attributable to equity shareholders and non-controlling interestUSD thousand | 54,942 | 39,179 | PDF p. 79 |
Original report: PDF p. 79 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Balance Sheets — Assets | |||||
| Property, plant and equipmentUSD thousand | 130,807 | 118,694 | – | – | PDF p. 80 |
| Right-of-use assetsUSD thousand | 21,512 | 12,634 | 65 | 135 | PDF p. 80 |
| Investments in subsidiariesUSD thousand | – | – | 44,485 | 44,485 | PDF p. 80 |
| Investments in associatesUSD thousand | 11,085 | 8,503 | – | – | PDF p. 80 |
| Intangible assetsUSD thousand | 11,094 | 10,185 | – | – | PDF p. 80 |
| Other receivablesUSD thousand | – | 472 | – | – | PDF p. 80 |
| Deferred tax assetsUSD thousand | 4,991 | 3,893 | 255 | – | PDF p. 80 |
| TotalUSD thousand | 179,489 | 154,381 | 44,805 | 44,620 | PDF p. 80 |
| InventoriesUSD thousand | 126,686 | 110,804 | – | – | PDF p. 80 |
| PrepaymentsUSD thousand | 17,510 | 7,767 | 25 | 27 | PDF p. 80 |
| DepositsUSD thousand | 711 | 857 | – | – | PDF p. 80 |
| Amounts due from subsidiaries (non-trade)USD thousand | – | – | 41,040 | 8,666 | PDF p. 80 |
| Amount due from an associate (non-trade)USD thousand | 618 | 1,118 | – | – | PDF p. 80 |
| Amounts due from related parties (trade)USD thousand | 455 | 324 | – | – | PDF p. 80 |
| Trade receivablesUSD thousand | 55,541 | 49,536 | 51 | 93 | PDF p. 80 |
| Other receivablesUSD thousand | 3,733 | 4,442 | 33 | 18 | PDF p. 80 |
| Cash and short-term depositsUSD thousand | 181,537 | 130,852 | 33,749 | 24,840 | PDF p. 80 |
| TotalUSD thousand | 386,791 | 305,700 | 74,898 | 33,644 | PDF p. 80 |
Original report: PDF p. 80 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Balance Sheets — Liabilities and Equity | |||||
| Trade payables and accrualsUSD thousand | 71,432 | 55,771 | 10,637 | 5,226 | PDF p. 81 |
| Other payablesUSD thousand | 11,314 | 6,344 | – | – | PDF p. 81 |
| Lease liabilitiesUSD thousand | 2,939 | 2,395 | 38 | 39 | PDF p. 81 |
| Interest-bearing loans and borrowingsUSD thousand | 24,318 | 27,865 | – | – | PDF p. 81 |
| Amount due to a subsidiary (non-trade)USD thousand | – | – | – | 20 | PDF p. 81 |
| Amounts due to associates (trade)USD thousand | 191 | 328 | – | – | PDF p. 81 |
| Amount due to a non-controlling shareholder (non-trade)USD thousand | 1,018 | 168 | – | – | PDF p. 81 |
| Amount due to a related party (non-trade)USD thousand | 850 | 817 | – | – | PDF p. 81 |
| Income tax payableUSD thousand | 6,216 | 5,655 | – | 112 | PDF p. 81 |
| TotalUSD thousand | 118,278 | 99,343 | 10,675 | 5,397 | PDF p. 81 |
| Net Current AssetsUSD thousand | 268,513 | 206,357 | 64,223 | 28,247 | PDF p. 81 |
| ProvisionUSD thousand | 334 | 335 | – | – | PDF p. 81 |
| Lease liabilitiesUSD thousand | 8,508 | 3,856 | – | 36 | PDF p. 81 |
| Interest-bearing loans and borrowingsUSD thousand | 21,671 | 11,567 | – | – | PDF p. 81 |
| Redeemable exchangeable notesUSD thousand | 36,793 | 37,170 | – | – | PDF p. 81 |
| Amount due to a non-controlling shareholder (non-trade)USD thousand | 2,970 | 3,960 | – | – | PDF p. 81 |
| Deferred tax liabilitiesUSD thousand | 7,487 | 7,762 | – | – | PDF p. 81 |
| TotalUSD thousand | 77,763 | 64,650 | – | 36 | PDF p. 81 |
| Net AssetsUSD thousand | 370,239 | 296,088 | 109,028 | 72,831 | PDF p. 81 |
| Share capitalUSD thousand | 47,502 | 47,502 | 47,502 | 47,502 | PDF p. 81 |
| Treasury sharesUSD thousand | (4,454) | (15,898) | (4,454) | (15,898) | PDF p. 81 |
| ReservesUSD thousand | 324,923 | 262,216 | 65,980 | 41,227 | PDF p. 81 |
| TotalUSD thousand | 367,971 | 293,820 | 109,028 | 72,831 | PDF p. 81 |
| Non-controlling interestUSD thousand | 2,268 | 2,268 | – | – | PDF p. 81 |
| Total EquityUSD thousand | 370,239 | 296,088 | 109,028 | 72,831 | PDF p. 81 |
Original report: PDF p. 81 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Cash Flows — Operating and Investing | |||
| Profit before taxationUSD thousand | 59,663 | 65,190 | PDF p. 86 |
| Depreciation of property, plant and equipmentUSD thousand | 9,503 | 8,996 | PDF p. 86 |
| Depreciation of right-of-use assetsUSD thousand | 2,843 | 2,680 | PDF p. 86 |
| Loss/(gain) on disposal of property, plant and equipmentUSD thousand | 438 | (50) | PDF p. 86 |
| Bargain purchase on gain of control of a subsidiaryUSD thousand | (1,326) | (1,598) | PDF p. 86 |
| Gain on disposal of a subsidiaryUSD thousand | (49) | – | PDF p. 86 |
| Fair value loss/(gain) on redeemable exchangeable notesUSD thousand | 32,592 | (2,830) | PDF p. 86 |
| Interest incomeUSD thousand | (4,227) | (3,975) | PDF p. 86 |
| Interest expensesUSD thousand | 8,872 | 4,239 | PDF p. 86 |
| (Write-back of impairment loss)/impairment loss on trade receivablesUSD thousand | (14) | 177 | PDF p. 86 |
| Impairment loss on other receivablesUSD thousand | 66 | 7 | PDF p. 86 |
| Inventories written-downUSD thousand | 635 | 544 | PDF p. 86 |
| Allowance for inventoriesUSD thousand | 642 | 803 | PDF p. 86 |
| Share of (profits)/losses of associates and joint ventureUSD thousand | (1,655) | 500 | PDF p. 86 |
| Write-back of impairment loss on brandUSD thousand | – | (523) | PDF p. 86 |
| Value of employee services received from the issuance of share options and share awardsUSD thousand | 1,338 | 948 | PDF p. 86 |
| Exchange realignmentUSD thousand | 2,219 | 488 | PDF p. 86 |
| Operating cash flows before changes in working capitalUSD thousand | 111,540 | 75,596 | PDF p. 86 |
| Increase in trade and other receivablesUSD thousand | (4,901) | (8,597) | PDF p. 86 |
| Increase in inventoriesUSD thousand | (7,492) | (35,804) | PDF p. 86 |
| Increase in trade and other payables and provisionUSD thousand | 11,606 | 6,106 | PDF p. 86 |
| Cash flows from operationsUSD thousand | 110,753 | 37,301 | PDF p. 86 |
| Income taxes paidUSD thousand | (23,690) | (11,777) | PDF p. 86 |
| Net cash flows from operating activitiesUSD thousand | 87,063 | 25,524 | PDF p. 86 |
| Interest receivedUSD thousand | 4,266 | 4,300 | PDF p. 86 |
| Purchase of property, plant and equipmentUSD thousand | (22,220) | (24,430) | PDF p. 86 |
| Proceeds from disposal of property, plant and equipmentUSD thousand | 43 | 253 | PDF p. 86 |
| Prepayment of right-of-use assetsUSD thousand | (3,764) | – | PDF p. 86 |
| Net cash inflow on gain of control of a subsidiaryUSD thousand | – | 1,444 | PDF p. 86 |
| Net cash inflow on disposal of a subsidiaryUSD thousand | 49 | – | PDF p. 86 |
| Dividends received from an associateUSD thousand | – | 91 | PDF p. 86 |
| Net cash flows used in investing activitiesUSD thousand | (21,626) | (18,342) | PDF p. 86 |
Original report: PDF p. 86 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Consolidated Cash Flows — Financing and Reconciliation | |||
| Interest paidUSD thousand | (5,947) | (4,476) | PDF p. 87 |
| Dividends paid to shareholders of the CompanyUSD thousand | (45,090) | (39,158) | PDF p. 87 |
| Payment of principal portion of lease liabilitiesUSD thousand | (2,611) | (2,172) | PDF p. 87 |
| Repayment of principal portion of interest-bearing loans and borrowingsUSD thousand | (138,788) | (63,541) | PDF p. 87 |
| Proceeds from interest-bearing loans and borrowingsUSD thousand | 144,602 | 66,681 | PDF p. 87 |
| Proceeds from redeemable exchangeable notesUSD thousand | – | 40,000 | PDF p. 87 |
| Proceeds from reissuance of treasury shares pursuant to share-based incentive plansUSD thousand | 2,844 | 3,132 | PDF p. 87 |
| Purchase of treasury sharesUSD thousand | (5,633) | (6,201) | PDF p. 87 |
| Placement of treasury sharesUSD thousand | 33,219 | – | PDF p. 87 |
| Net cash flows used in financing activitiesUSD thousand | (17,404) | (5,735) | PDF p. 87 |
| Net increase in cash and cash equivalentsUSD thousand | 48,033 | 1,447 | PDF p. 87 |
| Effect of exchange rate changes on cash and cash equivalentsUSD thousand | 1,923 | (1,881) | PDF p. 87 |
| Cash and cash equivalents at beginning of yearUSD thousand | 130,852 | 131,286 | PDF p. 87 |
| Cash and cash equivalents at end of yearUSD thousand | 180,808 | 130,852 | PDF p. 87 |
Original report: PDF p. 87 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025GroupShare capital | 2025GroupTreasury shares | 2025GroupForeign currency translation reserve | 2025GroupShare-based payment reserve | 2025GroupOther reserves | 2025GroupAccumulated profits | 2025GroupTotal attributable to equity shareholders | 2025GroupNon-controlling interest | 2025GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Statements of Changes in Equity — Group FY2025 | ||||||||||
| Balance as at 1 January 2025USD thousand | 47,502 | (15,898) | (39,925) | 3,715 | – | 298,426 | 293,820 | 2,268 | 296,088 | PDF p. 82 |
| Profit for the yearUSD thousand | – | – | – | – | – | 35,990 | 35,990 | (24) | 35,966 | PDF p. 82 |
| Other comprehensive income Foreign currency translation gainUSD thousand | – | – | 18,026 | – | – | – | 18,026 | 24 | 18,050 | PDF p. 82 |
| Share of other comprehensive income of associatesUSD thousand | – | – | 926 | – | – | – | 926 | – | 926 | PDF p. 82 |
| Total comprehensive income for the yearUSD thousand | – | – | 18,952 | – | – | 35,990 | 54,942 | – | 54,942 | PDF p. 82 |
| Contributions by and distributions to owners Value of employee services received from the issuance of share options and share awardsUSD thousand | – | – | – | 1,338 | – | – | 1,338 | – | 1,338 | PDF p. 82 |
| Dividends paid to shareholders of the Company (Note 10)USD thousand | – | – | – | – | – | (45,090) | (45,090) | – | (45,090) | PDF p. 82 |
| Redeemable exchangeable notes (Note 31)USD thousand | – | – | – | – | 33,323 | – | 33,323 | – | 33,323 | PDF p. 82 |
| Expiry of share optionsUSD thousand | – | – | – | (20) | – | 20 | – | – | – | PDF p. 82 |
| Purchase of treasury shares (Note 32)USD thousand | – | (5,633) | – | – | – | – | (5,633) | – | (5,633) | PDF p. 82 |
| Placement of treasury sharesUSD thousand | – | 11,809 | – | – | 20,618 | – | 32,427 | – | 32,427 | PDF p. 82 |
| Treasury shares reissued pursuant to shared- based incentive plansUSD thousand | – | 5,268 | – | (1,428) | (996) | – | 2,844 | – | 2,844 | PDF p. 82 |
| Total contributions by and distributions to owners, representing total transactions with owners in their capacity as ownersUSD thousand | – | 11,444 | – | (110) | 52,945 | (45,070) | 19,209 | – | 19,209 | PDF p. 82 |
| Balance as at 31 December 2025USD thousand | 47,502 | (4,454) | (20,973) | 3,605 | 52,945 | 289,346 | 367,971 | 2,268 | 370,239 | PDF p. 82 |
Original report: PDF p. 82 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2024GroupShare capital | 2024GroupTreasury shares | 2024GroupForeign currency translation reserve | 2024GroupShare-based payment reserve | 2024GroupAccumulated profits | 2024GroupTotal attributable to equity shareholders | 2024GroupNon-controlling interest | 2024GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| Statements of Changes in Equity — Group FY2024 | |||||||||
| Balance as at 1 January 2024USD thousand | 47,502 | (14,001) | (26,854) | 3,939 | 285,056 | 295,642 | (1,149) | 294,493 | PDF p. 83 |
| Profit for the yearUSD thousand | – | – | – | – | 52,528 | 52,528 | 341 | 52,869 | PDF p. 83 |
| Other comprehensive income Foreign currency translation lossUSD thousand | – | – | (13,310) | – | – | (13,310) | (619) | (13,929) | PDF p. 83 |
| Share of other comprehensive income of associates and joint ventureUSD thousand | – | – | 239 | – | – | 239 | – | 239 | PDF p. 83 |
| Total comprehensive income for the yearUSD thousand | – | – | (13,071) | – | 52,528 | 39,457 | (278) | 39,179 | PDF p. 83 |
| Contributions by and distributions to owners Value of employee services received from the issuance of share options and share awardsUSD thousand | – | – | – | 948 | – | 948 | – | 948 | PDF p. 83 |
| Dividends paid to shareholders of the Company (Note 10)USD thousand | – | – | – | – | (39,158) | (39,158) | – | (39,158) | PDF p. 83 |
| Purchase of treasury shares (Note 32)USD thousand | – | (6,201) | – | – | – | (6,201) | – | (6,201) | PDF p. 83 |
| Treasury shares reissued pursuant to shared-based incentive plansUSD thousand | – | 4,304 | – | (1,172) | – | 3,132 | – | 3,132 | PDF p. 83 |
| Total contributions by and distributions to owners, representing total transactions with owners in their capacity as ownersUSD thousand | – | (1,897) | – | (224) | (39,158) | (41,279) | – | (41,279) | PDF p. 83 |
| Others Gain of control of a subsidiary without a change in ownership interest but a change in controlUSD thousand | – | – | – | – | – | – | 3,695 | 3,695 | PDF p. 83 |
| Total othersUSD thousand | – | – | – | – | – | – | 3,695 | 3,695 | PDF p. 83 |
| Balance as at 31 December 2024USD thousand | 47,502 | (15,898) | (39,925) | 3,715 | 298,426 | 293,820 | 2,268 | 296,088 | PDF p. 83 |
Original report: PDF p. 83 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025CompanyShare capital | 2025CompanyTreasury shares | 2025CompanyForeign currency translation reserve | 2025CompanyShare-based payment reserve | 2025CompanyOther reserves | 2025CompanyAccumulated profits | 2025CompanyTotal equity | Source |
|---|---|---|---|---|---|---|---|---|
| Statements of Changes in Equity — Company FY2025 | ||||||||
| Balance as at 1 January 2025USD thousand | 47,502 | (15,898) | (33) | 3,715 | – | 37,545 | 72,831 | PDF p. 84 |
| Profit for the yearUSD thousand | – | – | – | – | – | 48,347 | 48,347 | PDF p. 84 |
| Other comprehensive income Foreign currency translation gainUSD thousand | – | – | 1,964 | – | – | – | 1,964 | PDF p. 84 |
| Total comprehensive income for the yearUSD thousand | – | – | 1,964 | – | – | 48,347 | 50,311 | PDF p. 84 |
| Contributions by and distributions to owners Value of employee services received from the issuance of share options and share awardsUSD thousand | – | – | – | 1,338 | – | – | 1,338 | PDF p. 84 |
| Dividends paid to shareholders of the CompanyUSD thousand | – | – | – | – | – | (45,090) | (45,090) | PDF p. 84 |
| Expiry of share optionsUSD thousand | – | – | – | (20) | – | 20 | – | PDF p. 84 |
| Purchase of treasury sharesUSD thousand | – | (5,633) | – | – | – | – | (5,633) | PDF p. 84 |
| Placement of treasury sharesUSD thousand | – | 11,809 | – | – | 20,618 | – | 32,427 | PDF p. 84 |
| Treasury shares reissued pursuant to shared-based incentive plansUSD thousand | – | 5,268 | – | (1,428) | (996) | – | 2,844 | PDF p. 84 |
| Total contributions by and distributions to owners, representing total transactions with owners in their capacity as ownersUSD thousand | – | 11,444 | – | (110) | 19,622 | (45,070) | (14,114) | PDF p. 84 |
| Balance as at 31 December 2025USD thousand | 47,502 | (4,454) | 1,931 | 3,605 | 19,622 | 40,822 | 109,028 | PDF p. 84 |
Original report: PDF p. 84 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2024CompanyShare capital | 2024CompanyTreasury shares | 2024CompanyForeign currency translation reserve | 2024CompanyShare-based payment reserve | 2024CompanyAccumulated profits | 2024CompanyTotal equity | Source |
|---|---|---|---|---|---|---|---|
| Statements of Changes in Equity — Company FY2024 | |||||||
| Balance as at 1 January 2024USD thousand | 47,502 | (14,001) | 1,415 | 3,939 | 51,241 | 90,096 | PDF p. 85 |
| Profit for the yearUSD thousand | – | – | – | – | 25,462 | 25,462 | PDF p. 85 |
| Other comprehensive income Foreign currency translation lossUSD thousand | – | – | (1,448) | – | – | (1,448) | PDF p. 85 |
| Total comprehensive income for the yearUSD thousand | – | – | (1,448) | – | 25,462 | 24,014 | PDF p. 85 |
| Contributions by and distributions to owners Value of employee services received from the issuance of share options and share awardsUSD thousand | – | – | – | 948 | – | 948 | PDF p. 85 |
| Dividends paid to shareholders of the CompanyUSD thousand | – | – | – | – | (39,158) | (39,158) | PDF p. 85 |
| Purchase of treasury sharesUSD thousand | – | (6,201) | – | – | – | (6,201) | PDF p. 85 |
| Treasury shares reissued pursuant to shared-based incentive plansUSD thousand | – | 4,304 | – | (1,172) | – | 3,132 | PDF p. 85 |
| Total contributions by and distributions to owners, representing total transactions with owners in their capacity as ownersUSD thousand | – | (1,897) | – | (224) | (39,158) | (41,279) | PDF p. 85 |
| Balance as at 31 December 2024USD thousand | 47,502 | (15,898) | (33) | 3,715 | 37,545 | 72,831 | PDF p. 85 |
Original report: PDF p. 85 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | Source |
|---|---|---|---|---|---|
| Four-year financial highlights — reported and normalised | |||||
| RevenueUSD thousand | 576,917 | 476,347 | 425,715 | 398,362 | PDF p. 19 |
| EBITDAUSD thousand | 80,883 | 81,104 | 86,852 | 83,373 | PDF p. 19 |
| EBITDA (Normalised)USD thousand | 113,475 | 78,274 | 86,852 | 68,373 | PDF p. 19 |
| Profit before taxationUSD thousand | 59,663 | 65,190 | 72,499 | 70,706 | PDF p. 19 |
| Profit before taxation (Normalised)USD thousand | 92,255 | 62,360 | 72,499 | 55,706 | PDF p. 19 |
| Net profit after taxationUSD thousand | 35,966 | 52,869 | 56,464 | 60,068 | PDF p. 19 |
| Net profit after taxation (Normalised)USD thousand | 68,558 | 50,039 | 56,464 | 45,068 | PDF p. 19 |
Original report: PDF p. 19 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | Source |
|---|---|---|---|---|---|
| Four-year financial indicators | |||||
| Debt to Equity Ratiopercent — excludes redeemable exchangeable notes in2025/2024 | 15.5 | 15.4 | 14.0 | 16.2 | PDF p. 19 |
| Working Capital Ratioratio | 3.2 | 3.1 | 3.4 | 3.4 | PDF p. 19 |
| Quick Ratioratio | 2.2 | 2.0 | 2.4 | 2.4 | PDF p. 19 |
| EBITDA Marginpercent | 14.0 | 17.0 | 20.4 | 20.9 | PDF p. 19 |
| Basic EPS (US cents)USD cents per share | 6.59 | 9.98 | 10.75 | 11.28 | PDF p. 19 |
| NAV per share (US cents)USD cents per share | 67.33 | 55.84 | 56.20 | 51.84 | PDF p. 19 |
Original report: PDF p. 19 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | Source |
|---|---|---|---|---|---|
| Four-year revenue by geographical regions | |||||
| RussiaUSD thousand | 190,990 | 141,735 | 143,260 | 148,384 | PDF p. 19 |
| South-East AsiaUSD thousand | 147,784 | 129,351 | 101,634 | 92,718 | PDF p. 19 |
| Central AsiaUSD thousand | 101,975 | 81,219 | 71,166 | 56,140 | PDF p. 19 |
| South AsiaUSD thousand | 70,958 | 61,351 | 49,128 | 39,600 | PDF p. 19 |
| EuropeUSD thousand | 48,608 | 45,154 | 43,994 | 45,026 | PDF p. 19 |
| OthersUSD thousand | 16,602 | 17,537 | 16,533 | 16,494 | PDF p. 19 |
| Total revenueUSD thousand | 576,917 | 476,347 | 425,715 | 398,362 | PDF p. 19 |
Original report: PDF p. 19 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | Source |
|---|---|---|---|---|---|
| Four-year revenue by product group | |||||
| BeveragesUSD thousand | 453,157 | 356,388 | 324,366 | 299,315 | PDF p. 19 |
| IngredientsUSD thousand | 99,853 | 86,490 | 71,294 | 63,124 | PDF p. 19 |
| OthersUSD thousand | 23,907 | 33,469 | 30,055 | 35,923 | PDF p. 19 |
| Total revenueUSD thousand | 576,917 | 476,347 | 425,715 | 398,362 | PDF p. 19 |
Original report: PDF p. 19 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | 2021Group | Source |
|---|---|---|---|---|---|---|
| Five-year trend chart — rounded figures and original normalisation | ||||||
| RevenueUSD million — rounded chart figures | 576.9 | 476.3 | 425.7 | 398.4 | 320.1 | PDF p. 14 |
| NPAT — normalised2025/2024/2022 per chart notesUSD million — rounded chart figures | 68.6 | 50.0 | 56.5 | 45.1 | 19.3 | PDF p. 14 |
Original report: PDF p. 14 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company | 2024Group and Company | Source |
|---|---|---|---|
| Dividends — paid versus proposed | |||
| Final dividend for prior financial yearUSD thousand | 24,575 | 19,579 | PDF p. 108 |
| Special dividend for prior financial yearUSD thousand | 8,192 | 19,579 | PDF p. 108 |
| Interim dividend for current financial yearUSD thousand | 12,323 | – | PDF p. 108 |
| Total dividends declared and paid during financial yearUSD thousand | 45,090 | 39,158 | PDF p. 108 |
| Proposed final dividend — not recognised as liabilityUSD thousand | 21,518 | 24,575 | PDF p. 108 |
| Proposed special dividend — not recognised as liabilityUSD thousand | 17,214 | 8,192 | PDF p. 108 |
Original report: PDF p. 108 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Basic EPS computation | |||
| Net profit used in computing basic EPSUSD thousand | 35,990 | 52,528 | PDF p. 108 |
| Weighted average ordinary shares used in basic EPSthousand shares | 546,560 | 526,140 | PDF p. 108 |
Original report: PDF p. 108 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Diluted EPS computation | |||
| Net profit used in computing diluted EPSUSD thousand | 35,990 | 52,528 | PDF p. 109 |
| Weighted average shares used in basic EPSthousand shares | 546,560 | 526,140 | PDF p. 109 |
| Dilutive effect of share optionsthousand shares | 37,423 | 2,957 | PDF p. 109 |
| Weighted average shares used in diluted EPSthousand shares | 583,983 | 529,097 | PDF p. 109 |
Original report: PDF p. 109 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Cash and short-term deposits | |||||
| Cash at banks and on handUSD thousand | 75,872 | 44,819 | 1,758 | 1,787 | PDF p. 128 |
| Short-term depositsUSD thousand | 105,665 | 86,033 | 31,991 | 23,053 | PDF p. 128 |
| Cash and short-term depositsUSD thousand | 181,537 | 130,852 | 33,749 | 24,840 | PDF p. 128 |
Original report: PDF p. 128 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Cash-flow cash reconciliation | |||
| Cash and short-term depositsUSD thousand | 181,537 | 130,852 | PDF p. 128 |
| Less: Bank overdraft (Note 28)USD thousand | (729) | – | PDF p. 128 |
| Cash and cash equivalentsUSD thousand | 180,808 | 130,852 | PDF p. 128 |
Original report: PDF p. 128 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Reserves | |||||
| Foreign currency translation reserveUSD thousand | (20,973) | (39,925) | 1,931 | (33) | PDF p. 134 |
| Share-based payment reserveUSD thousand | 3,605 | 3,715 | 3,605 | 3,715 | PDF p. 134 |
| Other reservesUSD thousand | 52,945 | – | 19,622 | – | PDF p. 134 |
| Accumulated profitsUSD thousand | 289,346 | 298,426 | 40,822 | 37,545 | PDF p. 134 |
| TotalUSD thousand | 324,923 | 262,216 | 65,980 | 41,227 | PDF p. 134 |
Original report: PDF p. 134 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Employee benefits | |||
| Salaries, wages and other staff benefitsUSD thousand | 73,223 | 60,414 | PDF p. 134 |
| Employer’s contribution to defined contribution plans, including Central Provident FundUSD thousand | 9,127 | 7,183 | PDF p. 134 |
| Value of employee services received from the issuance of share options and share awardsUSD thousand | 1,338 | 948 | PDF p. 134 |
| TotalUSD thousand | 83,688 | 68,545 | PDF p. 134 |
Original report: PDF p. 134 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group and Company | 2024Group and Company | Source |
|---|---|---|---|
| Dividend rates — financial year payment and proposed dividends | |||
| Paid prior-year final dividend per shareSGD per share | 0.0600 | 0.0500 | PDF p. 108 |
| Paid prior-year special dividend per shareSGD per share | 0.0200 | 0.0500 | PDF p. 108 |
| Paid current-year interim dividend per shareSGD per share | 0.0300 | – | PDF p. 108 |
| Proposed current-year final dividend per shareSGD per share | 0.0500 | 0.0600 | PDF p. 108 |
| Proposed current-year special dividend per shareSGD per share | 0.0400 | 0.0200 | PDF p. 108 |
Original report: PDF p. 108 ↗
Where the money comes from
| Item / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Revenue by product | |||
| BeveragesUS$'000 | 453,157 | 356,388 | PDF p. 144 |
| IngredientsUS$'000 | 99,853 | 86,490 | PDF p. 144 |
| OthersUS$'000 | 23,907 | 33,469 | PDF p. 144 |
| TotalUS$'000 | 576,917 | 476,347 | PDF p. 144 |
Total row has no printed label; label 'Total' is a descriptor.
| Item / unit | 2025Russia | 2024Russia | 2025South-East Asia | 2024South-East Asia | 2025Central Asia | 2024Central Asia | 2025South Asia | 2024South Asia | 2025Europe | 2024Europe | 2025Others | 2024Others | 2025Per consolidated financial statements | 2024Per consolidated financial statements | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||
| Total segment salesUS$'000 | 198,970 | 147,233 | 196,251 | 264,761 | 101,975 | 81,219 | 107,605 | 83,014 | 48,608 | 45,154 | 152,939 | 18,460 | 806,348 | 639,841 | PDF p. 142 |
| Inter-segment sales (a)US$'000 | (7,980) | (5,498) | (48,467) | (135,410) | – | – | (36,647) | (21,663) | – | – | (136,337) | (923) | (229,431) | (163,494) | PDF p. 142 |
| Segment sales to external customersUS$'000 | 190,990 | 141,735 | 147,784 | 129,351 | 101,975 | 81,219 | 70,958 | 61,351 | 48,608 | 45,154 | 16,602 | 17,537 | 576,917 | 476,347 | PDF p. 142 |
| Results | |||||||||||||||
| Segment resultsUS$'000 | 36,947 | 14,112 | 9,507 | 16,000 | 25,526 | 17,380 | 25,875 | 19,122 | 10,142 | 7,759 | 879 | 784 | 108,876 | 75,157 | PDF p. 142 |
| Interest incomeUS$'000 | 1,638 | 1,557 | 819 | 802 | 942 | 789 | 355 | 353 | 316 | 294 | 157 | 180 | 4,227 | 3,975 | PDF p. 142 |
| Interest expensesUS$'000 | (209) | (742) | (6,560) | (996) | (543) | (343) | (1,520) | (2,128) | (32) | (25) | (8) | (5) | (8,872) | (4,239) | PDF p. 142 |
| Share of profits/(losses) of associates and joint ventureUS$'000 | 924 | 396 | – | – | – | (62) | 731 | (834) | – | – | – | – | 1,655 | (500) | PDF p. 142 |
| Income tax expenseUS$'000 | (8,814) | (2,734) | (3,547) | (3,938) | (3,292) | (412) | (7,069) | (4,213) | (785) | (900) | (190) | (124) | (23,697) | (12,321) | PDF p. 142 |
| Non-controlling interestUS$'000 | – | – | – | – | (12) | 26 | – | – | – | (403) | 36 | 36 | 24 | (341) | PDF p. 142 |
| Depreciation of property, plant and equipmentUS$'000 | (1,026) | (964) | (3,250) | (3,072) | (482) | (325) | (4,390) | (4,264) | (315) | (339) | (40) | (32) | (9,503) | (8,996) | PDF p. 142 |
| Depreciation of right-of-use assetsUS$'000 | (1,774) | (1,532) | (443) | (484) | (300) | (290) | (143) | (163) | (160) | (171) | (23) | (40) | (2,843) | (2,680) | PDF p. 142 |
| Bargain purchase on gain of control of a subsidiaryUS$'000 | – | – | – | – | 1,326 | 1,598 | – | – | – | – | – | – | 1,326 | 1,598 | PDF p. 142 |
| Gain on disposal of a subsidiaryUS$'000 | – | – | – | – | – | – | – | – | 49 | – | – | – | 49 | – | PDF p. 142 |
| Fair value (loss)/gain on redeemable exchangeable notes (b)US$'000 | – | – | (32,592) | 2,830 | – | – | – | – | – | – | – | – | (32,592) | 2,830 | PDF p. 142 |
| Write-back of impairment loss on brandUS$'000 | – | 303 | – | – | – | – | – | – | – | 220 | – | – | – | 523 | PDF p. 142 |
| Other non-cash expenses (c)US$'000 | (279) | (648) | (1,007) | (1,239) | (489) | (203) | (20) | (296) | (745) | (64) | (120) | (28) | (2,660) | (2,478) | PDF p. 142 |
| Profit/(loss) attributable to equity shareholders of the CompanyUS$'000 | 27,407 | 9,748 | (37,073) | 9,903 | 22,676 | 18,158 | 13,819 | 7,577 | 8,470 | 6,371 | 691 | 771 | 35,990 | 52,528 | PDF p. 142 |
(a) Inter-segment revenues are eliminated on consolidation.
(b) In FY2025, the Group recorded a one-off, non-cash, fair value loss on redeemable exchangeable notes (“REN”) of US$32,592,000. Subsequent to the entry into a Second Supplemental Agreement with the noteholders on 30 June 2025, the REN is no longer measured at fair value through profit or loss. In FY2024, the Group recorded a non-cash, fair value gain on REN of US$2,830,000.
(c) Other non-cash expenses consist of allowance for expected credit losses, bad debts written off, inventories written down and value of employee services received from the issuance of share options and share awards as presented in the respective notes to the financial statements.
Reportable segments revised in FY2025; FY2024 segments previously were Russia, South-East Asia, Ukraine, Kazakhstan and CIS markets, South Asia and Others (comparatives as printed in the new segment format).
| Item / unit | 2025Russia | 2024Russia | 2025South-East Asia | 2024South-East Asia | 2025Central Asia | 2024Central Asia | 2025South Asia | 2024South Asia | 2025Europe | 2024Europe | 2025Others | 2024Others | 2025Per consolidated financial statements | 2024Per consolidated financial statements | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||||||
| Segment assetsUS$'000 | 94,745 | 60,576 | 259,727 | 246,229 | 55,720 | 34,318 | 98,232 | 95,211 | 20,696 | 20,932 | 37,160 | 2,815 | 566,280 | 460,081 | PDF p. 143 |
| Liabilities | |||||||||||||||
| Segment liabilitiesUS$'000 | (27,231) | (13,923) | (101,962) | (102,679) | (18,626) | (5,465) | (35,581) | (36,295) | (2,955) | (3,042) | (9,686) | (2,589) | (196,041) | (163,993) | PDF p. 143 |
| Other Information | |||||||||||||||
| Investments in associatesUS$'000 | 5,634 | 3,522 | – | – | – | – | 5,451 | 4,981 | – | – | – | – | 11,085 | 8,503 | PDF p. 143 |
| Additions to non-current assetsUS$'000 | 8,244 | 2,163 | 9,807 | 17,175 | 9,781 | 3,049 | 2,204 | 2,232 | 300 | 204 | 157 | 342 | 30,493 | 25,165 | PDF p. 143 |
Row label wraps across two lines: 'Additions to' / 'non-current assets'; the quote is the second line containing the values.
| Item / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Non-current assets | |||
| RussiaUS$'000 | 19,274 | 11,005 | PDF p. 144 |
| South-East AsiaUS$'000 | 68,872 | 63,479 | PDF p. 144 |
| Central AsiaUS$'000 | 19,794 | 8,743 | PDF p. 144 |
| South AsiaUS$'000 | 54,442 | 57,145 | PDF p. 144 |
| EuropeUS$'000 | 702 | 791 | PDF p. 144 |
| OthersUS$'000 | 329 | 350 | PDF p. 144 |
| TotalUS$'000 | 163,413 | 141,513 | PDF p. 144 |
Non-current assets information presented above consist of property, plant and equipment, right-of-use assets, and intangible assets as presented in the consolidated balance sheet.
Total row has no printed label; label 'Total' is a descriptor.
Debt
| Item / unit | 2025US$'000 | 2024US$'000 | Source |
|---|---|---|---|
| USD; SOFR + 1.83% to 2.25%; maturity 2026/2025 | |||
| Loan 1 (Current Revolving Credit Loans)US$'000 | 9,101 | 8,027 | PDF p. 130 |
| MYR; COF + 1.25%; maturity 2026/2025 | |||
| Loan 2 (Current Revolving Credit Loans)US$'000 | 985 | 1,323 | PDF p. 130 |
| VND; 5.70% to 6.20%; maturity 2026/2025 | |||
| Loan 3 (Current Revolving Credit Loans)US$'000 | 6,130 | 4,359 | PDF p. 130 |
| USD; COF + 1.75%; maturity 2026/2025 | |||
| Loan 4 (Current Term Loans)US$'000 | 3,932 | 2,906 | PDF p. 130 |
| USD; SOFR + 2.45%; maturity 2026/2025 | |||
| Loan 5 (Current Term Loans)US$'000 | 2,013 | 11,250 | PDF p. 130 |
| USD; SOFR + 1.50%; maturity 2026 | |||
| Loan 6 (Current Term Loans)US$'000 | 1,428 | – | PDF p. 130 |
| USD; COF + 1.75%; maturity 2030/2029 | |||
| Loan 4 (Non-Current Term Loans)US$'000 | 10,099 | 9,554 | PDF p. 130 |
| USD; SOFR + 2.45%; maturity 2026 | |||
| Loan 5 (Non-Current Term Loans)US$'000 | – | 2,013 | PDF p. 130 |
| USD; SOFR + 1.50%; maturity 2031 | |||
| Loan 6 (Non-Current Term Loans)US$'000 | 8,572 | – | PDF p. 130 |
| USD; SOFR + 2.05%; maturity 2032 | |||
| Loan 7 (Non-Current Term Loans)US$'000 | 3,000 | – | PDF p. 130 |
| INR; MCLR + 1.00%; maturity 2026 | |||
| Bank overdraftUS$'000 | 729 | – | PDF p. 130 |
Maturity column printed as 2026/2025 etc. (2025 amount/2024 amount maturity years). COF – Cost of Funds is the difference between the average yield of interest obtained from loans and the average rate of interest paid for deposits and other such funds. SOFR – The Secured Overnight Financing Rate is a benchmark interest rate for dollar-denominated derivatives and loans. MCLR – The Marginal Cost of Funds Based Lending Rate is the minimum interest rate set by banks in India.
| Item / unit | 2025Within 1 year | 2025Within 1 to 5 years | 2025More than 5 years | 2025Total | Source |
|---|---|---|---|---|---|
| Financial liabilities 2025 | |||||
| Interest-bearing loans and borrowingsUS$'000 | (25,902) | (21,719) | (2,108) | (49,729) | PDF p. 155 |
| Lease liabilitiesUS$'000 | (4,503) | (9,613) | (1,928) | (16,044) | PDF p. 155 |
| Redeemable exchangeable notesUS$'000 | (2,200) | (46,600) | – | (48,800) | PDF p. 155 |
Based on contractual undiscounted repayment obligations. Column headers printed 'Within 1 year', 'Within 1 to 5 years', 'More than 5 years', 'Total'.
| Item / unit | 2024Within 1 year | 2024Within 1 to 5 years | 2024More than 5 years | 2024Total | Source |
|---|---|---|---|---|---|
| Financial liabilities 2024 | |||||
| Interest-bearing loans and borrowingsUS$'000 | (29,823) | (12,809) | – | (42,632) | PDF p. 155 |
| Lease liabilitiesUS$'000 | (2,874) | (3,934) | (2,094) | (8,902) | PDF p. 155 |
| Redeemable exchangeable notesUS$'000 | (2,200) | (48,800) | – | (51,000) | PDF p. 155 |
Based on contractual undiscounted repayment obligations.
| Item / unit | 2025Within 1 year | 2025Within 1 to 5 years | 2025More than 5 years | 2025Total | Source |
|---|---|---|---|---|---|
| Financial liabilities 2025 | |||||
| Lease liabilitiesUS$'000 | (38) | – | – | (38) | PDF p. 156 |
Company 2024: Lease liabilities (40) (36) – (76) (within 1 year, 1 to 5 years, more than 5 years, total).
| Item / unit | 2024Within 1 year | 2024Within 1 to 5 years | 2024More than 5 years | 2024Total | Source |
|---|---|---|---|---|---|
| Financial liabilities 2024 | |||||
| Lease liabilitiesUS$'000 | (40) | (36) | – | (76) | PDF p. 156 |
| Item / unit | 2025US$'000 | 2024US$'000 | Source |
|---|---|---|---|
| Current | |||
| Revolving credit loansUS$'000 | 16,216 | 13,709 | PDF p. 130 |
| Term loansUS$'000 | 7,373 | 14,156 | PDF p. 130 |
| Bank overdraftUS$'000 | 729 | – | PDF p. 130 |
| Non-current | |||
| Term loansUS$'000 | 21,671 | 11,567 | PDF p. 130 |
| Total | |||
| Total loans and borrowingsUS$'000 | 45,989 | 39,432 | PDF p. 130 |
Current subtotal printed as 24,318 (2025) and 27,865 (2024); the subtotal row has no label on the page.
| Item / unit | 2025US$'000 | 2024US$'000 | Source |
|---|---|---|---|
| Security | |||
| Secured1US$'000 | 38,874 | 33,750 | PDF p. 131 |
| Unsecured2US$'000 | 7,115 | 5,682 | PDF p. 131 |
| Total loans and borrowingsUS$'000 | 45,989 | 39,432 | PDF p. 131 |
1 The loans are secured by mortgages on the borrowing subsidiaries’ leasehold and freehold properties, plant, equipment and machineries, inventories, trade and other receivables and corporate guarantees issued by the Company.
2 The loans are unsecured and are covered by corporate guarantees issued by the Company.
| Item / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Current Liabilities | |||||
| Lease liabilitiesUS$'000 | 2,939 | 2,395 | 38 | 39 | PDF p. 81 |
| Interest-bearing loans and borrowingsUS$'000 | 24,318 | 27,865 | – | – | PDF p. 81 |
| Non-Current Liabilities | |||||
| Lease liabilitiesUS$'000 | 8,508 | 3,856 | – | 36 | PDF p. 81 |
| Interest-bearing loans and borrowingsUS$'000 | 21,671 | 11,567 | – | – | PDF p. 81 |
| Redeemable exchangeable notesUS$'000 | 36,793 | 37,170 | – | – | PDF p. 81 |
Balance sheets as at 31 December 2025.
| Item / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Lease liabilities | |||||
| At 31 DecemberUS$'000 | 11,447 | 6,251 | 38 | 75 | PDF p. 113 |
| CurrentUS$'000 | 2,939 | 2,395 | 38 | 39 | PDF p. 113 |
| Non-currentUS$'000 | 8,508 | 3,856 | – | 36 | PDF p. 113 |
The maturity analysis of lease liabilities is disclosed in Note 39b.
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company has an internal guide in determining the quantum of any dividend payable. The declaration of dividend is subject to various factors such as the Group’s profitability, free cash flow and capital commitment. | Company | PDF p. 54 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Interim exempt (one-tier) dividend for 2025 | S$0.0300 | FY2025 interim, declared and paid; comparative 2024: S$Nil | PDF p. 108 |
| Final exempt (one-tier) dividend for 2025 | S$0.0500 | FY2025 proposed final, subject to shareholder approval; comparative 2024: S$0.0600 | PDF p. 108 |
| Special exempt (one-tier) dividend for 2025 | S$0.0400 | FY2025 proposed special, subject to shareholder approval; comparative 2024: S$0.0200 | PDF p. 108 |
| total dividend for FY2025 | 12.0 Singapore cents per share | FY2025 total (interim 3.0 + final 5.0 + special 4.0) | PDF p. 12 |
| Final exempt (one-tier) dividend for 2024 | S$0.0600 | FY2024 final, paid in 2025; comparative 2023: S$0.0500 | PDF p. 108 |
| Special exempt (one-tier) dividend for 2024 | S$0.0200 | FY2024 special, paid in 2025; comparative 2023: S$0.0500 | PDF p. 108 |
Extracted from Food Empire Holdings Limited Annual Report 2025 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | Ernst & Young LLP | Group | PDF p. 77 |
| Engagement partner | Sam Lo Geok Lim | Group | PDF p. 77 |
| Auditor's report date | 18 March 2026 | Group · As at 2026-03-18 | PDF p. 77 |
| Opinion | In our opinion, the accompanying consolidated financial statements of the Group, the balance sheet and the statement of changes in equity of the Company are properly drawn up | Group and Company | PDF p. 73 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Revenue recognition | Revenue recognition | Group | PDF p. 73 |
| Recoverability of trade receivables | Recoverability of trade receivables | Group | PDF p. 74 |
| Recoverability of trade receivables - description | The collectability of trade receivables is a key element of the Group’s working capital management, which is managed on an ongoing basis by management. | Group | PDF p. 74 |
| Impairment assessment of intangible assets | Impairment assessment of intangible assets | Group | PDF p. 75 |
| Impairment assessment of intangible assets - description | The Group annually carries out an impairment assessment using a value-in-use model which is based on discounted cash flows of the cash generating units (“CGUs”). | Group | PDF p. 75 |
Extracted from Food Empire Holdings Limited Annual Report 2025 and checked against the cited pages; see the original report for full context.
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 Food Empire Holdings Limited Annual Report 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
Audited statements are USD thousand unless per-share units state USDcents. Group and Company are separately disclosed. Group equity2025 includes Other reserves not present as a separate column in2024. Reported and normalised performance definitions are preserved separately.
FY2025 basic EPS is printed6.59USDcents, while recomputing using printed35,990USDthousand profit and546,560thousand weighted-average shares gives6.58USDcents rounded to2decimals. Original6.59 is retained with this qualification; no reason inferred.
Exact financial highlights coverFY2022–FY2025; the five-year chart separately includesFY2021 with rounded USDmillion figures. Do not combine chart rounding with exact audited statement values.
Normalised EBITDA/PBT/NPAT exclude FY2025 non-cash fair-value loss on REN32,592USDthousand, FY2024 fair-value gain2,830USDthousand and FY2022 disposal gain15,000USDthousand. Chart NPAT uses these adjustments for2025/2024/2022.
Debt/equity highlights exclude REN36.8USDmillion in2025 and37.2USDmillion in2024. Total loans/lease liabilities and REN retain separate original presentation.
Note10 distinguishes paid dividends (including prior-year final/special and current interim) from proposed current final/special dividends not recognised as liabilities. Proposed dividends remain subject to AGM approval. Per-share dividend rates are SGD, while monetary totals areUSDthousand.
Cashflow closes at180,808USDthousand2025, compared with181,537cash/deposits, net of729bankoverdraft; FY2024 has nooverdraft.
Treasury-share placement cashflow33,219USDthousand differs from equity32,427USDthousand; original figures retained without inferring an explanation. Complete earlier annual reports remain a separate historical backfill gap.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.