Sing Paincare FRQ
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+0.00% +0.00 Updated 6 Nov 2026, 17:16 SGT
Financials
Annual Report 2026
Explore the statements
9 tablesConsolidated Statement of Comprehensive Income (Group)
22 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026 | 2025Group, year ended 30 June 2025 | Source |
|---|---|---|---|
| Income | |||
| Revenue$'000 | 27,380 | 25,971 | PDF p. 84 |
| Other items of income | |||
| Other income$'000 | 871 | 1,081 | PDF p. 84 |
| Items of expense | |||
| Changes in inventories$'000 | 55 | 409 | PDF p. 84 |
| Inventories and consumables used$'000 | (6,009) | (5,692) | PDF p. 84 |
| Employee benefits expense$'000 | (14,502) | (13,468) | PDF p. 84 |
| Depreciation and amortisation expense$'000 | (2,486) | (2,605) | PDF p. 84 |
| Write-back of allowance on receivables, net$'000 | 18 | 44 | PDF p. 84 |
| Impairment loss on goodwill$'000 | (1,106) | (2,659) | PDF p. 84 |
| Impairment loss on investments in associates$'000 | (288) | (290) | PDF p. 84 |
| Impairment loss on plant and equipment$'000 | - | (608) | PDF p. 84 |
| Other expenses$'000 | (4,032) | (4,717) | PDF p. 84 |
| Finance costs$'000 | (341) | (486) | PDF p. 84 |
| Share of results of joint venture, net of tax$'000 | 318 | (733) | PDF p. 84 |
| Share of results of associates, net of tax$'000 | (43) | 94 | PDF p. 84 |
| Loss before income tax$'000 | (165) | (3,659) | PDF p. 84 |
| Income tax credit/(expense)$'000 | 180 | (78) | PDF p. 84 |
| Profit | |||
| Profit/(Loss) for the financial year, representing total comprehensive income for the financial year$'000 | 15 | (3,737) | PDF p. 84 |
| (Loss)/Profit and total comprehensive income attributable to | |||
| - Owners of the Company$'000 | (857) | (4,034) | PDF p. 84 |
| - Non-controlling interests$'000 | 872 | 297 | PDF p. 84 |
| Subtotal$'000 | 15 | (3,737) | PDF p. 84 |
| Loss per share | |||
| - Basic (cents)cents per share | (0.50) | (2.36) | PDF p. 84 |
| - Diluted (cents)cents per share | (0.50) | (2.36) | PDF p. 84 |
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Definitions & sources
Original report: PDF p. 84 ↗
Amounts in $'000 except loss per share in cents. Statement is Group only; no separate Company income statement is presented.
Statements of Financial Position - Group
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, 30 June 2026 | 2025Group, 30 June 2025 | Source |
|---|---|---|---|
| Non-current assets | |||
| Plant and equipment$'000 | 6,079 | 7,293 | PDF p. 82 |
| Intangible assets$'000 | 11,312 | 11,907 | PDF p. 82 |
| Investments in subsidiaries$'000 | – | – | PDF p. 82 |
| Investment in joint venture$'000 | 4,210 | 3,892 | PDF p. 82 |
| Investments in associates$'000 | 214 | 545 | PDF p. 82 |
| Other receivables$'000 | 25 | – | PDF p. 82 |
| Deferred tax assets$'000 | 49 | 22 | PDF p. 82 |
| Subtotal$'000 | 21,889 | 23,659 | PDF p. 82 |
| Current assets | |||
| Inventories$'000 | 2,060 | 1,948 | PDF p. 82 |
| Trade and other receivables$'000 | 2,888 | 3,033 | PDF p. 82 |
| Prepayments$'000 | 572 | 899 | PDF p. 82 |
| Cash and bank balances$'000 | 4,151 | 5,204 | PDF p. 82 |
| Total current assets$'000 | 9,671 | 11,084 | PDF p. 82 |
| Assets | |||
| Total assets$'000 | 31,560 | 34,743 | PDF p. 82 |
| Equity | |||
| Share capital$'000 | 25,684 | 25,684 | PDF p. 82 |
| Treasury shares$'000 | (1,731) | (1,731) | PDF p. 82 |
| Merger reserve$'000 | (5,553) | (5,553) | PDF p. 82 |
| Other reserves$'000 | 177 | 177 | PDF p. 82 |
| Accumulated losses$'000 | (969) | (112) | PDF p. 82 |
| Equity attributable to owners of the Company$'000 | 17,608 | 18,465 | PDF p. 82 |
| Non-controlling interests$'000 | 607 | 222 | PDF p. 82 |
| Total equity$'000 | 18,215 | 18,687 | PDF p. 82 |
| Non-current liabilities | |||
| Bank borrowings$'000 | 929 | 1,800 | PDF p. 83 |
| Lease liabilities$'000 | 3,700 | 4,952 | PDF p. 83 |
| Derivative financial instruments$'000 | 22 | 22 | PDF p. 83 |
| Other payables$'000 | 361 | 441 | PDF p. 83 |
| Deferred tax liabilities$'000 | 390 | 802 | PDF p. 83 |
| Provisions$'000 | 157 | 165 | PDF p. 83 |
| Subtotal$'000 | 5,559 | 8,182 | PDF p. 83 |
| Current liabilities | |||
| Trade and other payables$'000 | 3,054 | 2,821 | PDF p. 83 |
| Bank borrowings$'000 | 1,720 | 2,200 | PDF p. 83 |
| Lease liabilities$'000 | 2,183 | 2,140 | PDF p. 83 |
| Contract liabilities$'000 | 104 | 125 | PDF p. 83 |
| Income tax payable$'000 | 725 | 588 | PDF p. 83 |
| Total current liabilities$'000 | 7,786 | 7,874 | PDF p. 83 |
| Liabilities | |||
| Total liabilities$'000 | 13,345 | 16,056 | PDF p. 83 |
| Equity and liabilities | |||
| Total equity and liabilities$'000 | 31,560 | 34,743 | PDF p. 83 |
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Definitions & sources
Original report: PDF p. 82 ↗ PDF p. 83 ↗
Amounts in $'000. Group columns only; Company columns in separate table.
Statements of Financial Position - Company
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, 30 June 2026 | 2025Company, 30 June 2025 | Source |
|---|---|---|---|
| Non-current assets | |||
| Plant and equipment$'000 | 428 | 476 | PDF p. 82 |
| Intangible assets$'000 | 1,020 | 1,020 | PDF p. 82 |
| Investments in subsidiaries$'000 | 15,908 | 17,059 | PDF p. 82 |
| Investment in joint venture$'000 | 4,080 | 3,892 | PDF p. 82 |
| Investments in associates$'000 | 227 | 439 | PDF p. 82 |
| Other receivables$'000 | 1,095 | 2,213 | PDF p. 82 |
| Deferred tax assets$'000 | – | – | PDF p. 82 |
| Subtotal$'000 | 22,758 | 25,099 | PDF p. 82 |
| Current assets | |||
| Inventories$'000 | – | – | PDF p. 82 |
| Trade and other receivables$'000 | 3,401 | 1,849 | PDF p. 82 |
| Prepayments$'000 | 226 | 521 | PDF p. 82 |
| Cash and bank balances$'000 | 467 | 2,062 | PDF p. 82 |
| Total current assets$'000 | 4,094 | 4,432 | PDF p. 82 |
| Assets | |||
| Total assets$'000 | 26,852 | 29,531 | PDF p. 82 |
| Equity | |||
| Share capital$'000 | 25,684 | 25,684 | PDF p. 82 |
| Treasury shares$'000 | (1,731) | (1,731) | PDF p. 82 |
| Merger reserve$'000 | – | – | PDF p. 82 |
| Other reserves$'000 | 412 | 412 | PDF p. 82 |
| Accumulated losses$'000 | (2,504) | (604) | PDF p. 82 |
| Equity attributable to owners of the Company$'000 | 21,861 | 23,761 | PDF p. 82 |
| Non-controlling interests$'000 | – | – | PDF p. 82 |
| Total equity$'000 | 21,861 | 23,761 | PDF p. 82 |
| Non-current liabilities | |||
| Bank borrowings$'000 | 400 | 1,800 | PDF p. 83 |
| Lease liabilities$'000 | 308 | 584 | PDF p. 83 |
| Derivative financial instruments$'000 | 22 | 22 | PDF p. 83 |
| Other payables$'000 | – | – | PDF p. 83 |
| Deferred tax liabilities$'000 | 58 | 85 | PDF p. 83 |
| Provisions$'000 | 24 | 22 | PDF p. 83 |
| Subtotal$'000 | 812 | 2,513 | PDF p. 83 |
| Current liabilities | |||
| Trade and other payables$'000 | 2,443 | 753 | PDF p. 83 |
| Bank borrowings$'000 | 1,400 | 2,200 | PDF p. 83 |
| Lease liabilities$'000 | 336 | 304 | PDF p. 83 |
| Contract liabilities$'000 | – | – | PDF p. 83 |
| Income tax payable$'000 | – | – | PDF p. 83 |
| Total current liabilities$'000 | 4,179 | 3,257 | PDF p. 83 |
| Liabilities | |||
| Total liabilities$'000 | 4,991 | 5,770 | PDF p. 83 |
| Equity and liabilities | |||
| Total equity and liabilities$'000 | 26,852 | 29,531 | PDF p. 83 |
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Definitions & sources
Original report: PDF p. 82 ↗ PDF p. 83 ↗
Amounts in $'000. Company columns only; continued on page 83 (liabilities).
Consolidated Statement of Comprehensive Income
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 30 June 2026 | 2025Group, FY ended 30 June 2025 | Source |
|---|---|---|---|
| Income | |||
| Revenue$'000 | 27,380 | 25,971 | PDF p. 84 |
| Other items of income | |||
| Other income$'000 | 871 | 1,081 | PDF p. 84 |
| Items of expense | |||
| Changes in inventories$'000 | 55 | 409 | PDF p. 84 |
| Inventories and consumables used$'000 | (6,009) | (5,692) | PDF p. 84 |
| Employee benefits expense$'000 | (14,502) | (13,468) | PDF p. 84 |
| Depreciation and amortisation expense$'000 | (2,486) | (2,605) | PDF p. 84 |
| Write-back of allowance on receivables, net$'000 | 18 | 44 | PDF p. 84 |
| Impairment loss on goodwill$'000 | (1,106) | (2,659) | PDF p. 84 |
| Impairment loss on investments in associates$'000 | (288) | (290) | PDF p. 84 |
| Impairment loss on plant and equipment$'000 | - | (608) | PDF p. 84 |
| Other expenses$'000 | (4,032) | (4,717) | PDF p. 84 |
| Finance costs$'000 | (341) | (486) | PDF p. 84 |
| Share of results of joint venture, net of tax$'000 | 318 | (733) | PDF p. 84 |
| Share of results of associates, net of tax$'000 | (43) | 94 | PDF p. 84 |
| Income | |||
| Loss before income tax$'000 | (165) | (3,659) | PDF p. 84 |
| Income tax credit/(expense)$'000 | 180 | (78) | PDF p. 84 |
| Profit/(Loss) for the financial year, representing total comprehensive income for the financial year$'000 | 15 | (3,737) | PDF p. 84 |
| (Loss)/Profit and total comprehensive income attributable to | |||
| - Owners of the Company$'000 | (857) | (4,034) | PDF p. 84 |
| - Non-controlling interests$'000 | 872 | 297 | PDF p. 84 |
| Loss per share | |||
| - Basic (cents)cents | (0.50) | (2.36) | PDF p. 84 |
| - Diluted (cents)cents | (0.50) | (2.36) | PDF p. 84 |
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Definitions & sources
Original report: PDF p. 84 ↗
No separate other comprehensive income items; profit/(loss) equals total comprehensive income. The accompanying notes form an integral part of these financial statements.
Consolidated Statement of Changes in Equity - FY ended 30 June 2026
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital | 2026Group, Treasury shares | 2026Group, Merger reserve | 2026Group, Other reserves | 2026Group, Accumulated losses | 2026Group, Equity attributable to owners of the Company | 2026Group, Non-controlling interests | 2026Group, Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| Opening | |||||||||
| Balance at 1 July 2025$'000 | 25,684 | (1,731) | (5,553) | 177 | (112) | 18,465 | 222 | 18,687 | PDF p. 85 |
| Movements | |||||||||
| (Loss)/Profit for the financial year$'000 | – | – | – | – | (857) | (857) | 872 | 15 | PDF p. 85 |
| Total comprehensive income for the financial year$'000 | – | – | – | – | (857) | (857) | 872 | 15 | PDF p. 85 |
| Transactions with non-controlling interests | |||||||||
| Dividends paid to non-controlling interests$'000 | – | – | – | – | – | – | (616) | (616) | PDF p. 85 |
| Disposal of subsidiary$'000 | – | – | – | – | – | – | 64 | 64 | PDF p. 85 |
| Acquisition of subsidiary$'000 | – | – | – | – | – | – | 65 | 65 | PDF p. 85 |
| Total transactions with non-controlling interests$'000 | – | – | – | – | – | – | (487) | (487) | PDF p. 85 |
| Closing | |||||||||
| Balance at 30 June 2026$'000 | 25,684 | (1,731) | (5,553) | 177 | (969) | 17,608 | 607 | 18,215 | PDF p. 85 |
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Definitions & sources
Original report: PDF p. 85 ↗
Page 85 labels the retained-earnings column 'Accumulated losses'.
Consolidated Statement of Changes in Equity - FY ended 30 June 2025
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital | 2025Group, Treasury shares | 2025Group, Merger reserve | 2025Group, Other reserves | 2025Group, Retained earnings/(Accumulated losses) | 2025Group, Equity attributable to owners of the Company | 2025Group, Non-controlling interests | 2025Group, Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| Opening | |||||||||
| Balance at 1 July 2024$'000 | 25,684 | (1,731) | (5,553) | 177 | 3,922 | 22,499 | 529 | 23,028 | PDF p. 86 |
| Movements | |||||||||
| (Loss)/Profit for the financial year$'000 | – | – | – | – | (4,034) | (4,034) | 297 | (3,737) | PDF p. 86 |
| Total comprehensive income for the financial year$'000 | – | – | – | – | (4,034) | (4,034) | 297 | (3,737) | PDF p. 86 |
| Transactions with non-controlling interests | |||||||||
| Dividends paid to non-controlling interests$'000 | – | – | – | – | – | – | (724) | (724) | PDF p. 86 |
| Deemed capital contribution from non-controlling interests$'000 | – | – | – | – | – | – | 120 | 120 | PDF p. 86 |
| Total transactions with non-controlling interests$'000 | – | – | – | – | – | – | (604) | (604) | PDF p. 86 |
| Closing | |||||||||
| Balance at 30 June 2025$'000 | 25,684 | (1,731) | (5,553) | 177 | (112) | 18,465 | 222 | 18,687 | PDF p. 86 |
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Definitions & sources
Original report: PDF p. 86 ↗
Consolidated Statement of Cash Flows (operating and investing)
30 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Operating activities | |||
| Loss before income tax$'000 | (165) | (3,659) | PDF p. 87 |
| Adjustments for | |||
| Depreciation and amortisation$'000 | 2,486 | 2,605 | PDF p. 87 |
| Interest income$'000 | (3) | (2) | PDF p. 87 |
| Interest expense$'000 | 341 | 486 | PDF p. 87 |
| Impairment loss on goodwill$'000 | 1,106 | 2,659 | PDF p. 87 |
| Impairment loss on plant and equipment$'000 | – | 608 | PDF p. 87 |
| Impairment loss on associate$'000 | 288 | 290 | PDF p. 87 |
| Fair value gain on derivative financial instrument$'000 | – | (40) | PDF p. 87 |
| Gain on disposal of subsidiary$'000 | – | (19) | PDF p. 87 |
| Gain on liquidation of subsidiaries$'000 | (101) | – | PDF p. 87 |
| Gain on lease termination$'000 | (3) | (11) | PDF p. 87 |
| Plant and equipment written off$'000 | – | 3 | PDF p. 87 |
| Reversal of impairment of doubtful receivables, net$'000 | (18) | (44) | PDF p. 87 |
| Share of results of joint venture, net of tax$'000 | (318) | 733 | PDF p. 87 |
| Share of results of associates, net of tax$'000 | 43 | (94) | PDF p. 87 |
| Operating activities | |||
| Operating cash flows before working capital changes$'000 | 3,656 | 3,515 | PDF p. 87 |
| Inventories$'000 | (43) | (383) | PDF p. 87 |
| Trade and other receivables$'000 | 300 | 314 | PDF p. 87 |
| Prepayments$'000 | 337 | (622) | PDF p. 87 |
| Trade and other payables and contract liabilities$'000 | 275 | (171) | PDF p. 87 |
| Cash generated from operations$'000 | 4,525 | 2,653 | PDF p. 87 |
| Income tax paid$'000 | (153) | (317) | PDF p. 87 |
| Interest received$'000 | 3 | 2 | PDF p. 87 |
| Net cash generated from operating activities$'000 | 4,375 | 2,338 | PDF p. 87 |
| Investing activities | |||
| Acquisition of subsidiary, net of cash acquired$'000 | (512) | – | PDF p. 87 |
| Dividend received from an associate$'000 | – | 205 | PDF p. 87 |
| Disposal of subsidiary, net of cash disposal$'000 | – | 712 | PDF p. 87 |
| Purchase of intangible asset$'000 | – | (1,020) | PDF p. 87 |
| Purchase of plant and equipment$'000 | (258) | (353) | PDF p. 87 |
| Net cash used in investing activities$'000 | (770) | (456) | PDF p. 87 |
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Definitions & sources
Original report: PDF p. 87 ↗
Continues on page 88 (financing activities).
Consolidated Statement of Cash Flows (financing and closing cash)
12 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Financing activities | |||
| Repayment to non-controlling interest (Note A)$'000 | (70) | (519) | PDF p. 88 |
| Dividend paid to non-controlling interest (Note A)$'000 | (616) | (724) | PDF p. 88 |
| Interest paid$'000 | (139) | (216) | PDF p. 88 |
| Proceeds from bank borrowings (Note A)$'000 | 1,000 | 4,000 | PDF p. 88 |
| Repayment of bank borrowings (Note A)$'000 | (2,351) | (3,726) | PDF p. 88 |
| Repayment of principal portion of lease liabilities$'000 | (2,287) | (2,085) | PDF p. 88 |
| Repayment of interest portion of lease liabilities$'000 | (195) | (265) | PDF p. 88 |
| Net cash used in financing activities$'000 | (4,658) | (3,535) | PDF p. 88 |
| Cash | |||
| Net change in cash and cash equivalents$'000 | (1,053) | (1,653) | PDF p. 88 |
| Cash and cash equivalents at beginning of financial year$'000 | 5,204 | 6,917 | PDF p. 88 |
| Cash and cash equivalents included in non-current asset held-for-sale in the previous financial year$'000 | – | (60) | PDF p. 88 |
| Cash and cash equivalents at end of financial year (Note 12)$'000 | 4,151 | 5,204 | PDF p. 88 |
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Definitions & sources
Original report: PDF p. 88 ↗
Note A: Reconciliation of liabilities arising from financing activities (non-trade payables due to non-controlling interests: 1 Jul 2025 492, dividends payable 616, cash flows (686), 30 Jun 2026 422; bank borrowings 4,000, cash flows (1,351), 2,649. FY2025: payables 1,131, dividends 724, deemed capital contribution (120), cash flows (1,243), 492; bank borrowings 3,726, cash flows 274, 4,000), $'000.
Loss per share (Note 31), Group
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 31 Loss per share | |||
| Loss attributable to owners of the Company ($’000)$'000 | (857) | (4,034) | PDF p. 127 |
| Weighted-average number of ordinary shares used in issue during the financial year applicable to loss per share (’000)'000 shares | 171,006 | 171,006 | PDF p. 127 |
| - Basic (cents)cents | (0.50) | (2.36) | PDF p. 127 |
| - Diluted (cents)cents | (0.50) | (2.36) | PDF p. 127 |
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Definitions & sources
Original report: PDF p. 127 ↗
As the Group has no dilutive potential ordinary shares, the diluted loss per share is equivalent to basic loss per share for the financial year.
Debt
Borrowings
Lease liabilities – maturity analysis (contractual undiscounted cash flows)
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Contractual undiscounted cash flows | |||||
| - Within one financial year$'000 | 2,317 | 2,337 | 349 | 328 | PDF p. 118 |
| - After five financial years$'000 | 121 | 121 | – | – | PDF p. 118 |
| Less: Future interest expense$'000 | (280) | (454) | (17) | (41) | PDF p. 118 |
| Present value of lease liabilities$'000 | 5,883 | 7,092 | 644 | 888 | PDF p. 118 |
Notes
'After one financial year but within five financial years' row wraps across two lines: 3,725 / 5,088 / 312 / 601. Undiscounted total 6,163 / 7,546 / 661 / 929 (unlabelled).
Lease liabilities current/non-current: Group 2,183/3,700 (2026), 2,140/4,952 (2025); Company 336/308 (2026), 304/584 (2025); total 5,883 / 7,092 / 644 / 888.
Contractual maturity analysis – Group 2026 (undiscounted)
| Item / unit | 2026Within one financial year | 2026After one financial year but within five financial years | 2026After five financial years | 2026Total | Source |
|---|---|---|---|---|---|
| Group 2026 | |||||
| Lease liabilities$'000 | 2,317 | 3,725 | 121 | 6,163 | PDF p. 131 |
| Bank borrowings$'000 | 1,809 | 964 | – | 2,773 | PDF p. 131 |
Notes
Based on undiscounted cash flows, earlier of the contractual date or when expected to pay.
Contractual maturity analysis – Group 2025 (undiscounted)
| Item / unit | 2025Within one financial year | 2025After one financial year but within five financial years | 2025After five financial years | 2025Total | Source |
|---|---|---|---|---|---|
| Group 2025 | |||||
| Lease liabilities$'000 | 2,337 | 5,088 | 121 | 7,546 | PDF p. 131 |
| Bank borrowings$'000 | 2,318 | 1,851 | – | 4,169 | PDF p. 131 |
Contractual maturity analysis – Company 2026 (undiscounted)
| Item / unit | 2026Within one financial year | 2026After one financial year but within five financial years | 2026After five financial years | 2026Total | Source |
|---|---|---|---|---|---|
| Company 2026 | |||||
| Lease liabilities$'000 | 349 | 312 | – | 661 | PDF p. 131 |
| Bank borrowings$'000 | 1,435 | 404 | – | 1,839 | PDF p. 131 |
Contractual maturity analysis – Company 2025 (undiscounted)
| Item / unit | 2025Within one financial year | 2025After one financial year but within five financial years | 2025After five financial years | 2025Total | Source |
|---|---|---|---|---|---|
| Company 2025 | |||||
| Lease liabilities$'000 | 328 | 601 | – | 929 | PDF p. 131 |
| Bank borrowings$'000 | 2,318 | 1,851 | – | 4,169 | PDF p. 131 |
Borrowing notes 2 tables
Bank borrowings (current and non-current)
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current | |||||
| Temporary bridging loan$'000 | – | 600 | – | 600 | PDF p. 117 |
| Term loan I$'000 | 600 | 800 | 600 | 800 | PDF p. 117 |
| Term loan II$'000 | 800 | 800 | 800 | 800 | PDF p. 117 |
| Term loan III$'000 | 320 | – | – | – | PDF p. 117 |
| Non-current | |||||
| Term loan I$'000 | – | 600 | – | 600 | PDF p. 117 |
| Term loan II$'000 | 400 | 1,200 | 400 | 1,200 | PDF p. 117 |
| Term loan III$'000 | 529 | – | – | – | PDF p. 117 |
Notes
Current subtotal: 1,720 / 2,200 / 1,400 / 2,200; non-current subtotal: 929 / 1,800 / 400 / 1,800; total 2,649 / 4,000 / 1,800 / 4,000 (unlabelled subtotal rows).
Term loan I and II are repayable over 29 monthly instalments comprising principal and interest. It is supported by deed of guarantee provided by the certain subsidiaries of the Company.
Term loan III is repayable over 36 monthly instalments comprising principal and interest. It is supported by personal guarantees provided by the certain Directors of the Company.
The currency profile of bank borrowings as at the end of the reporting period is Singapore dollar.
The carrying amount of the Group's and Company's non-current term loans approximate their fair values.
Statements of financial position – bank borrowings and lease liabilities
| Item / unit | 2026Group, 30 June 2026 | 2025Group, 30 June 2025 | 2026Company, 30 June 2026 | 2025Company, 30 June 2025 | Source |
|---|---|---|---|---|---|
| Non-current liabilities | |||||
| Bank borrowings$'000 | 929 | 1,800 | 400 | 1,800 | PDF p. 83 |
| Lease liabilities$'000 | 3,700 | 4,952 | 308 | 584 | PDF p. 83 |
| Current liabilities | |||||
| Bank borrowings$'000 | 1,720 | 2,200 | 1,400 | 2,200 | PDF p. 83 |
| Lease liabilities$'000 | 2,183 | 2,140 | 336 | 304 | PDF p. 83 |
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company does not have a fixed dividend policy in place. | Company | PDF p. 68 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend declared/recommended FY2026 | no dividends have been declared/recommended by the Board for the financial year ended 30 June 2026 | Company, FY ended 30 June 2026 | PDF p. 68 |
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
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | BDO LLP | Group and Company, FY ended 30 June 2026 | PDF p. 81 |
| Engagement partner | Adrian Lee Yu-Min | Group | PDF p. 81 |
| Auditors' report date | 7 October 2026 | Group · As at 2026-10-07 | PDF p. 81 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Impairment assessment of goodwill | Impairment assessment of goodwill | Group, 30 June 2026 | PDF p. 77 |
| Impairment assessment of investments in subsidiaries and recoverability of amounts due from subsidiaries | Impairment assessment of investments in subsidiaries and recoverability of amounts due from subsidiaries | Company, 30 June 2026 | PDF p. 78 |
| Equity accounting of investment in joint venture - Singapore Paincare Capital Pte. Ltd. (“SPCC”) | Equity accounting of investment in joint venture - Singapore Paincare Capital Pte. Ltd. (“SPCC”) | Group, 30 June 2026 | PDF p. 79 |
| Equity accounting of investment in joint venture - Singapore Paincare Capital Pte. Ltd. (“SPCC”) | the valuation of PUXH involves significant judgements and estimation, which could materially affect the Group’s share of results. | Group, 30 June 2026 | PDF p. 79 |
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.