Annual Report 2026
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 April 2026 | 2025Group, year ended 30 April 2025 | Source |
|---|---|---|---|
| Income | |||
| Revenue$'000 | 83,345 | 77,478 | PDF p. 53 |
| Other items of income | |||
| Interest income$'000 | 111 | 201 | PDF p. 53 |
| Other income$'000 | 1,022 | 577 | PDF p. 53 |
| Subtotal$'000 | 1,133 | 778 | PDF p. 53 |
| Operating expenses | |||
| Changes in inventories$'000 | 55 | (450) | PDF p. 53 |
| Raw materials and consumables used$'000 | (68,450) | (66,391) | PDF p. 53 |
| Amortisation of intangible assets$'000 | (3,835) | (3,651) | PDF p. 53 |
| Impairment loss on intangible assets$'000 | (4,557) | (6,430) | PDF p. 53 |
| Depreciation of property, plant and equipment$'000 | (817) | (881) | PDF p. 53 |
| Depreciation of investment properties$'000 | (20) | – | PDF p. 53 |
| Employee benefits expenses$'000 | (7,586) | (7,160) | PDF p. 53 |
| Finance costs$'000 | (1,082) | (1,359) | PDF p. 53 |
| Other expenses$'000 | (4,100) | (4,635) | PDF p. 53 |
| Total expenses$'000 | (90,584) | (92,203) | PDF p. 53 |
| Income | |||
| Loss before income tax$'000 | (6,106) | (13,947) | PDF p. 53 |
| Income tax (expense)/credit$'000 | (324) | 17 | PDF p. 53 |
| Loss for the financial year$'000 | (6,430) | (13,930) | PDF p. 53 |
| Other comprehensive (loss)/income | |||
| Other comprehensive loss for the financial year, net of tax$'000 | (360) | (464) | PDF p. 53 |
| Total comprehensive loss for the financial year$'000 | (6,790) | (14,394) | PDF p. 53 |
| Loss attributable to | |||
| Equity holders of the Company$'000 | (4,421) | (9,925) | PDF p. 53 |
| Non-controlling interests$'000 | (2,009) | (4,005) | PDF p. 53 |
| Total comprehensive loss attributable to | |||
| Equity holders of the Company$'000 | (4,840) | (10,156) | PDF p. 53 |
| Non-controlling interests$'000 | (1,950) | (4,238) | PDF p. 53 |
| Loss per share for loss attributable to equity holders of the Company | |||
| Basic and diluted (in cents)cents per share | (0.072) | (0.161) | PDF p. 53 |
Original report: PDF p. 53 ↗
Rows for loss on liquidation of subsidiaries (2025: (778)), intangible assets written off (2025: (409)), impairment loss/reversal on trade receivables (2026: (192); 2025: 63) and foreign exchange loss (2025: (122)) and OCI component lines are not itemised above. Company-level income statement is not presented separately; the Company's profit/loss appears only in the Statement of Changes in Equity (page 56).
The accompanying notes form an integral part of these financial statements.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Intangible assets$'000 | 36,648 | 41,885 | – | – | PDF p. 54 |
| Property, plant and equipment$'000 | 8,038 | 7,128 | 4 | 8 | PDF p. 54 |
| Investment properties$'000 | 1,009 | – | – | – | PDF p. 54 |
| Investments in subsidiaries$'000 | – | – | 20,567 | 17,578 | PDF p. 54 |
| Trade and other receivables$'000 | 162 | 980 | – | – | PDF p. 54 |
| Deferred tax assets$'000 | 302 | 268 | – | – | PDF p. 54 |
| Subtotal$'000 | 46,159 | 50,261 | 20,571 | 17,586 | PDF p. 54 |
| Current assets | |||||
| Inventories$'000 | 1,064 | 1,009 | – | – | PDF p. 54 |
| Trade and other receivables$'000 | 17,358 | 12,165 | 2,077 | 1,537 | PDF p. 54 |
| Cash and bank balances$'000 | 7,269 | 9,129 | 342 | 8 | PDF p. 54 |
| Subtotal$'000 | 26,207 | 22,819 | 2,919 | 2,045 | PDF p. 54 |
| Assets | |||||
| Total assets$'000 | 72,366 | 73,080 | 23,490 | 19,631 | PDF p. 54 |
| Non-current liabilities | |||||
| Borrowings$'000 | 14,701 | 7,198 | – | – | PDF p. 54 |
| Deferred tax liabilities$'000 | 19 | 19 | – | – | PDF p. 54 |
| Subtotal$'000 | 14,720 | 7,217 | – | – | PDF p. 54 |
| Current liabilities | |||||
| Trade and other payables$'000 | 17,505 | 15,713 | 8,098 | 6,514 | PDF p. 54 |
| Provisions$'000 | 28 | 16 | 14 | 15 | PDF p. 54 |
| Current income tax payable$'000 | 945 | 942 | – | – | PDF p. 54 |
| Borrowings$'000 | 11,522 | 15,199 | – | – | PDF p. 54 |
| Contract liabilities$'000 | 12,559 | 12,071 | – | – | PDF p. 54 |
| Subtotal$'000 | 42,559 | 43,941 | 8,112 | 6,529 | PDF p. 54 |
| Liabilities | |||||
| Total liabilities$'000 | 57,279 | 51,158 | 8,112 | 6,529 | PDF p. 54 |
| Net assets | |||||
| Net assets$'000 | 15,087 | 21,922 | 15,378 | 13,102 | PDF p. 54 |
| Equity | |||||
| Share capital$'000 | 265,811 | 265,811 | 265,811 | 265,811 | PDF p. 54 |
| Other reserves$'000 | (19,887) | (19,468) | 1,961 | 1,961 | PDF p. 54 |
| Accumulated losses$'000 | (233,986) | (229,565) | (252,394) | (254,670) | PDF p. 54 |
| Non-controlling interests$'000 | 3,149 | 5,144 | – | – | PDF p. 54 |
| Total equity$'000 | 15,087 | 21,922 | 15,378 | 13,102 | PDF p. 54 |
Original report: PDF p. 54 ↗
Financial assets, at fair value through profit or loss (Group 516/516; Company 500/500) and Equity attributable to equity holders of the Company (Group 11,938/16,778; Company 15,378/13,102) wrap across lines and are not itemised as rows.
The accompanying notes form an integral part of these financial statements.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 30 April 2026 | 2025Group, FY ended 30 April 2025 | Source |
|---|---|---|---|
| Profit or loss | |||
| Loss for the financial year$'000 | (6,430) | (13,930) | PDF p. 53 |
| Items that may be reclassified | |||
| Exchange differences on translation of foreign operations arising from consolidation$'000 | (361) | (1,009) | PDF p. 53 |
| Reclassification of exchange differences on translation of foreign operations due to liquidation of subsidiaries upon loss of control$'000 | (58) | 778 | PDF p. 53 |
| Items that will not be reclassified | |||
| Exchange differences on translation of foreign operations arising from consolidation$'000 | 59 | (233) | PDF p. 53 |
| Other comprehensive income | |||
| Other comprehensive loss for the financial year, net of tax$'000 | (360) | (464) | PDF p. 53 |
| Total comprehensive loss for the financial year$'000 | (6,790) | (14,394) | PDF p. 53 |
| Loss attributable to | |||
| Equity holders of the Company$'000 | (4,421) | (9,925) | PDF p. 53 |
| Non-controlling interests$'000 | (2,009) | (4,005) | PDF p. 53 |
| Total comprehensive loss attributable to | |||
| Equity holders of the Company$'000 | (4,840) | (10,156) | PDF p. 53 |
| Non-controlling interests$'000 | (1,950) | (4,238) | PDF p. 53 |
Original report: PDF p. 53 ↗
Items shown are the comprehensive income section only; full P&L lines not extracted in this stage. Total attribution rows (6,430)/(13,930) and (6,790)/(14,394) are unlabelled subtotals.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group - Share capital | 2026Group - Foreign exchange translation reserve | 2026Group - Capital reduction reserve | 2026Group - Equity-NCI | 2026Group - Accumulated losses | 2026Group - Equity attributable to equity holders of the Company | 2026Group - Non-controlling interests | 2026Group - Total equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| FY2025 movements | |||||||||
| Balance at 1 May 2024$'000 | 265,811 | (15,947) | 1,961 | (5,251) | (219,640) | 26,934 | 9,450 | 36,384 | PDF p. 55 |
| Loss for the financial year$'000 | – | – | – | – | (9,925) | (9,925) | (4,005) | (13,930) | PDF p. 55 |
| Total comprehensive loss for the financial year$'000 | – | (231) | – | – | (9,925) | (10,156) | (4,238) | (14,394) | PDF p. 55 |
| Dividends paid to non-controlling interests of a subsidiary$'000 | – | – | – | – | – | – | (68) | (68) | PDF p. 55 |
| Balance at 30 April 2025$'000 | 265,811 | (16,178) | 1,961 | (5,251) | (229,565) | 16,778 | 5,144 | 21,922 | PDF p. 55 |
| FY2026 movements | |||||||||
| Loss for the financial year$'000 | – | – | – | – | (4,421) | (4,421) | (2,009) | (6,430) | PDF p. 55 |
| Total comprehensive loss for the financial year$'000 | – | (419) | – | – | (4,421) | (4,840) | (1,950) | (6,790) | PDF p. 55 |
| Dividends declared to non-controlling interests of a subsidiary$'000 | – | – | – | – | – | – | (75) | (75) | PDF p. 55 |
| Liquidation of subsidiaries$'000 | – | – | – | – | – | – | 30 | 30 | PDF p. 55 |
| Balance at 30 April 2026$'000 | 265,811 | (16,597) | 1,961 | (5,251) | (233,986) | 11,938 | 3,149 | 15,087 | PDF p. 55 |
Original report: PDF p. 55 ↗
Columns are equity components; all columns are as at/for the year shown in the row section (FY2025 or FY2026). OCI sub-rows (exchange differences, reclassification) omitted as multi-line labels: FY2025 translation (1,009)/NCI (233)/total (1,242); reclassification 778; FY2026 translation (361)/NCI 59/total (302); reclassification (58).
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Company - Share capital | 2026Company - Capital reduction reserve | 2026Company - Accumulated losses | 2026Company - Total equity | Source |
|---|---|---|---|---|---|
| FY2025 movements | |||||
| Balance at 1 May 2024$'000 | 265,811 | 1,961 | (244,985) | 22,787 | PDF p. 56 |
| Loss and total comprehensive loss for the financial year$'000 | – | – | (9,685) | (9,685) | PDF p. 56 |
| Balance at 30 April 2025$'000 | 265,811 | 1,961 | (254,670) | 13,102 | PDF p. 56 |
| FY2026 movements | |||||
| Profit and total comprehensive income for the financial year$'000 | – | – | 2,276 | 2,276 | PDF p. 56 |
| Balance at 30 April 2026$'000 | 265,811 | 1,961 | (252,394) | 15,378 | PDF p. 56 |
Original report: PDF p. 56 ↗
Company has no separate comprehensive income statement; columns are components, rows by year section.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 30 April 2026 | 2025Group, FY ended 30 April 2025 | Source |
|---|---|---|---|
| Operating activities | |||
| Loss before income tax$'000 | (6,106) | (13,947) | PDF p. 57 |
| Payables written back$'000 | (56) | (3) | PDF p. 57 |
| Bad debt written off$'000 | – | 405 | PDF p. 57 |
| Amortisation of intangible assets$'000 | 3,835 | 3,651 | PDF p. 57 |
| Impairment loss on intangible assets$'000 | 4,557 | 6,430 | PDF p. 57 |
| Intangible assets written off$'000 | – | 409 | PDF p. 57 |
| Depreciation of property, plant and equipment$'000 | 817 | 881 | PDF p. 57 |
| Depreciation of investment properties$'000 | 20 | – | PDF p. 57 |
| Loss/(gain) on disposal of property, plant and equipment$'000 | 3 | (17) | PDF p. 57 |
| (Gain)/loss on liquidation of subsidiaries$'000 | (8) | 778 | PDF p. 57 |
| Interest expenses$'000 | 1,001 | 1,278 | PDF p. 57 |
| Interest income$'000 | (111) | (201) | PDF p. 57 |
| Provisions made during the financial year$'000 | 28 | 16 | PDF p. 57 |
| Unrealised foreign exchange gain$'000 | (493) | (136) | PDF p. 57 |
| Operating cash flows before working capital changes$'000 | 3,679 | (519) | PDF p. 57 |
| Changes in working capital | |||
| Inventories$'000 | (52) | 450 | PDF p. 57 |
| Trade and other receivables$'000 | (5,200) | (1,887) | PDF p. 57 |
| Trade and other payables and contract liabilities$'000 | (503) | 374 | PDF p. 57 |
| Provisions$'000 | (16) | (36) | PDF p. 57 |
| Operating activities | |||
| Cash used in operations$'000 | (2,092) | (1,618) | PDF p. 57 |
| Interest received$'000 | 111 | 201 | PDF p. 57 |
| Interest paid on bank overdrafts$'000 | (54) | (83) | PDF p. 57 |
| Income tax paid$'000 | (344) | (63) | PDF p. 57 |
| Net cash used in operating activities$'000 | (2,379) | (1,563) | PDF p. 57 |
| Investing activities | |||
| Purchase of property, plant and equipment (Note A)$'000 | (470) | (62) | PDF p. 57 |
| Non-refundable deposit for purchase of properties$'000 | (148) | (966) | PDF p. 57 |
| Purchase of intangible assets (Note B)$'000 | – | (1,722) | PDF p. 57 |
| Proceeds from disposals of property, plant and equipment$'000 | – | 20 | PDF p. 57 |
| Net cash used in investing activities$'000 | (618) | (2,730) | PDF p. 57 |
| Financing activities | |||
| Proceeds from/(repayment to) KMP$'000 | 25 | (42) | PDF p. 58 |
| Proceeds from borrowings$'000 | 15,623 | 15,543 | PDF p. 58 |
| Repayments of borrowings$'000 | (13,873) | (17,827) | PDF p. 58 |
| Repayments of lease liabilities$'000 | (315) | (317) | PDF p. 58 |
| Interest paid on borrowings$'000 | (937) | (1,173) | PDF p. 58 |
| Interest paid on lease liabilities$'000 | (10) | (22) | PDF p. 58 |
| Dividends paid to non-controlling interests of a subsidiary$'000 | (75) | (68) | PDF p. 58 |
| Net cash generated from/(used in) financing activities$'000 | 438 | (3,906) | PDF p. 58 |
| Cash and cash equivalents | |||
| Net decrease in cash and cash equivalents$'000 | (2,559) | (8,199) | PDF p. 58 |
| Cash and cash equivalents at beginning of the financial year$'000 | 4,794 | 13,429 | PDF p. 58 |
| Effects of exchange rate changes on cash and cash equivalents$'000 | 103 | (436) | PDF p. 58 |
| Cash and cash equivalents at end of the financial year$'000 | 2,338 | 4,794 | PDF p. 58 |
| Note A: Purchase of PPE | |||
| Aggregate cost of PPE acquired$'000 | 1,467 | 62 | PDF p. 58 |
| Less: Additions to right-of-use assets$'000 | (997) | – | PDF p. 58 |
| Net cash outflow for purchase of PPE$'000 | 470 | 62 | PDF p. 58 |
| Note B: Purchase of intangible assets | |||
| Aggregate cost of intangible assets acquired$'000 | 1,752 | 3,223 | PDF p. 58 |
| Less: Non-cash consideration in service concession arrangements$'000 | (1,752) | (1,501) | PDF p. 58 |
| Net cash outflow for purchase of intangible assets$'000 | – | 1,722 | PDF p. 58 |
Original report: PDF p. 57 ↗ PDF p. 58 ↗
Multi-line adjustment row 'Impairment loss/(reversal of impairment loss) on trade receivables' (192 / (63)) omitted. Only a Group cash flow statement is printed; no Company cash flow statement.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Loss | |||
| Loss for the financial year attributable to equity holders of the Company$'000 | (4,421) | (9,925) | PDF p. 80 |
| Number of shares ('000) | |||
| Number of shares'000 shares | 6,180,800 | 6,180,800 | PDF p. 80 |
| Weighted average number of ordinary shares in issue'000 shares | 6,180,800 | 6,180,800 | PDF p. 80 |
| Loss per share (in cents) | |||
| Basic and dilutedcents | (0.072) | (0.161) | PDF p. 80 |
Original report: PDF p. 80 ↗
The calculation of the basic and diluted loss per share attributable to equity holders of the Company is based on the following data.
Where the money comes from
| Item / unit | 2026Infrastructure development and turnkey construction | 2025Infrastructure development and turnkey construction | 2026Property development | 2025Property development | 2026Gas distribution | 2025Gas distribution | 2026Electronics and trading | 2025Electronics and trading | 2026Investment securities trading | 2025Investment securities trading | 2026Corporate and others | 2025Corporate and others | 2026Total | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Segment assets and liabilities | |||||||||||||||
| Segment assets$'000 | 730 | 1,996 | 3,186 | 7,658 | 45,902 | 51,780 | 16,421 | 11,065 | 4 | 10 | 6,123 | 571 | 72,366 | 73,080 | PDF p. 108 |
| Segment liabilities$'000 | 515 | 250 | 52 | 73 | 44,593 | 42,945 | 9,421 | 5,163 | 2,443 | 2,442 | 255 | 285 | 57,279 | 51,158 | PDF p. 108 |
| Other items | |||||||||||||||
| Additions to non-current assets$'000 | 3 | – | – | 1,604 | 2,142 | 1,681 | 1,074 | – | – | – | 966 | – | 4,185 | 3,285 | PDF p. 108 |
| Impairment loss of intangible assets$'000 | – | – | – | – | 4,557 | 6,430 | – | – | – | – | – | – | 4,557 | 6,430 | PDF p. 108 |
| (Reversal of)/ impairment loss on trade receivables$'000 | – | – | – | – | (3) | – | 195 | (63) | – | – | – | – | 192 | (63) | PDF p. 108 |
| Amortisation of intangible assets$'000 | – | – | – | – | 3,835 | 3,651 | – | – | – | – | – | – | 3,835 | 3,651 | PDF p. 108 |
| Depreciation of property, plant and equipment$'000 | 1 | 1 | – | – | 437 | 448 | 374 | 425 | – | – | 5 | 7 | 817 | 881 | PDF p. 108 |
| Depreciation of investment properties$'000 | – | – | – | – | – | – | – | – | – | – | 20 | – | 20 | – | PDF p. 108 |
Labels wrap across lines in the source; quotes use the numeric line fragment where needed.
| Item / unit | 2026Singapore | 2025Singapore | 2026People's Republic of China | 2025People's Republic of China | 2026United States of America | 2025United States of America | 2026Taiwan | 2025Taiwan | 2026Europe | 2025Europe | 2026Others | 2025Others | 2026Total | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Geographic segments | |||||||||||||||
| Sales to external customers$'000 | 3,831 | 2,119 | 75,203 | 70,409 | 74 | 313 | 2,789 | 3,358 | 472 | 305 | 976 | 974 | 83,345 | 77,478 | PDF p. 109 |
| Other income$'000 | 488 | 92 | 44 | 115 | 318 | 366 | – | – | – | – | 172 | 4 | 1,022 | 577 | PDF p. 109 |
| Total external revenue$'000 | 4,319 | 2,211 | 75,247 | 70,524 | 392 | 679 | 2,789 | 3,358 | 472 | 305 | 1,148 | 978 | 84,367 | 78,055 | PDF p. 109 |
| Segment assets$'000 | 17,672 | 11,642 | 45,902 | 51,780 | 7,021 | 7,658 | – | – | – | – | 1,771 | 2,000 | 72,366 | 73,080 | PDF p. 109 |
| Segment liabilities$'000 | 12,143 | 7,917 | 44,593 | 42,945 | 52 | 73 | – | – | – | – | 491 | 223 | 57,279 | 51,158 | PDF p. 109 |
| Additions to non-current assets$'000 | 1,074 | – | 2,142 | 1,681 | – | 1,604 | – | – | – | – | 969 | – | 4,185 | 3,285 | PDF p. 109 |
| Non-current assets$'000 | 1,053 | 357 | 42,392 | 47,250 | 1,236 | 1,405 | – | – | – | – | 1,014 | 1 | 45,695 | 49,013 | PDF p. 109 |
Non-current assets consist of intangible assets, property, plant and equipment and investment properties.
During the financial years ended 30 April 2026 and 30 April 2025, there were no inter-segment sales between the business and geographic segments.
Sales are based on the geographical area in which the customer is located. Total assets and capital expenditure are shown by the geographical area where the assets are located.
Debt
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Within one year | |||||
| Borrowings$'000 | 11,583 | 15,212 | – | – | PDF p. 121 |
| Lease liabilities$'000 | 357 | 308 | – | – | PDF p. 121 |
| Between 1 to 5 years | |||||
| Borrowings$'000 | 15,349 | 7,785 | – | – | PDF p. 121 |
| Lease liabilities$'000 | 684 | – | – | – | PDF p. 121 |
Maturity profile of non-derivative financial liabilities based on contractual undiscounted repayment obligations. No after-five-years bucket is printed.
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Secured | |||
| Bank borrowings$'000 | 22,741 | 20,123 | PDF p. 100 |
| Bank overdrafts (Note 18)$'000 | 2,511 | 1,985 | PDF p. 100 |
| Secured subtotal$'000 | 25,252 | 22,108 | PDF p. 100 |
| Unsecured | |||
| Lease liabilities (Note 12)$'000 | 971 | 289 | PDF p. 100 |
| Total | |||
| Total borrowings$'000 | 26,223 | 22,397 | PDF p. 100 |
| Current | |||
| Less: Amount due for settlement within 12 months$'000 | (11,522) | (15,199) | PDF p. 100 |
| Non-current | |||
| Amount due for settlement after 12 months$'000 | 14,701 | 7,198 | PDF p. 100 |
Bank borrowings secured by infrastructure under service concession arrangements (Note 11). Interest 3.2% to 6.3% (2025: 3.6% to 7.5%) per annum.
Bank overdrafts secured by cash pledged (Note 18). Interest 5% (2025: 5%) per annum.
FY2025 bank borrowings $1,799,000 (RMB10,000,000) secured by director's personal guarantee, fully repaid in FY2026. FY2026 $562,000 (RMB3,000,000) secured by director's guarantee 26 March 2026 to 25 March 2028.
Bank borrowings subject to floating interest rates; carrying amounts approximate fair value (level 2).
| Item / unit | 2026$'000 | 2025$'000 | Source |
|---|---|---|---|
| Currency | |||
| Singapore dollar$'000 | 3,482 | 2,274 | PDF p. 101 |
| Renminbi$'000 | 22,741 | 20,123 | PDF p. 101 |
| Total$'000 | 26,223 | 22,397 | PDF p. 101 |
Borrowings are denominated in the following currencies.
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| E. DIVIDENDS POLICY | Accordingly, while the Board recognises the importance of delivering returns to shareholders, the Company’s present dividend policy is not to commit to any fixed dividend payout or payout ratio. | Company, FY2026 (year ended 30 April 2026) | PDF p. 141 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| E. DIVIDENDS POLICY | The Board has not recommended any dividend distribution to its shareholders for the financial year under review. | Company, FY2026 (year ended 30 April 2026) | PDF p. 141 |
Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Independent auditor | Baker Tilly TFW LLP | Group and Company, FY ended 30 April 2026 | PDF p. 52 |
| Engagement partner | Heng Bao Sheng | Group and Company | PDF p. 52 |
| Disclaimer of Opinion | We do not express an opinion on the accompanying consolidated financial statements of the Group and the statement of financial position and statement of changes in equity of the Company. | Group and Company, FY ended 30 April 2026 | PDF p. 50 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Appropriateness of the going concern assumption | These conditions indicate the existence of factors that may cast significant doubt on the ability of the Group and the Company to continue as going concerns | Group and Company, FY ended 30 April 2026 | PDF p. 50 |
| Going concern assumption (Note 3.1) | These conditions indicate the existence of factors that may cast significant doubt on the ability of the Group and the Company to continue as going concerns | Group and Company, FY ended 30 April 2026 | PDF p. 69 |
Extracted from Annual Report 2026 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 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.