Khong Guan K03
Financials
Annual Report 2025
Explore the statements
8 tablesConsolidated statement of profit or loss and other comprehensive income
31 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$ | 73,378,380 | 70,159,456 | PDF p. 47 |
| Dividend income$ | 58,384 | 42,807 | PDF p. 47 |
| Other net changes in fair value on financial assets at fair value through profit or loss$ | (77,823) | (184,432) | PDF p. 47 |
| Other income$ | 1,534,442 | 1,037,163 | PDF p. 47 |
| Changes in inventories$ | (18,209) | 803,650 | PDF p. 47 |
| Purchases of inventories$ | (66,345,317) | (64,546,409) | PDF p. 47 |
| Employee benefits expense$ | (4,179,038) | (3,908,693) | PDF p. 47 |
| Depreciation and amortisation expenses - Property, plant and equipment$ | (511,330) | (545,181) | PDF p. 47 |
| Depreciation and amortisation expenses - Right-of-use assets$ | (168,593) | (139,694) | PDF p. 47 |
| Depreciation and amortisation expenses - Investment property$ | (147,378) | (147,378) | PDF p. 47 |
| Share of results of associates, net of tax$ | (6,768) | (458,225) | PDF p. 47 |
| Finance costs$ | (8,240) | (9,912) | PDF p. 47 |
| Other expenses$ | (3,356,066) | (2,874,986) | PDF p. 47 |
| Profit/(Loss) before tax$ | 152,444 | (771,834) | PDF p. 47 |
| Income tax expense$ | (435,739) | (429,272) | PDF p. 47 |
| Loss for the financial year$ | (283,295) | (1,201,106) | PDF p. 47 |
| Profit or loss attribution | |||
| Profit/(Loss) for the financial year attributable to: Equity holders of the Company$ | (394,745) | (1,354,749) | PDF p. 47 |
| Profit/(Loss) for the financial year attributable to: Non-controlling interests$ | 111,450 | 153,643 | PDF p. 47 |
| Profit or loss attribution subtotal | |||
| Subtotal$ | (283,295) | (1,201,106) | PDF p. 47 |
| Per share | |||
| Loss per share attributable to equity holders of the Company [in cents] — Basic and dilutedcents per share | (1.53) | (5.25) | PDF p. 47 |
| Other comprehensive income/(loss) | |||
| Loss for the financial year$ | (283,295) | (1,201,106) | PDF p. 48 |
| Other comprehensive income/(loss), items that will not be reclassified to profit or loss | |||
| Fair value loss on equity investments at fair value through other comprehensive income$ | (12,220) | - | PDF p. 48 |
| Share of associate’s capital reserve on financial assets at fair value through other comprehensive income$ | (76,465) | (19,410) | PDF p. 48 |
| Other comprehensive income/(loss), items that will not be reclassified subtotal | |||
| Subtotal$ | (88,685) | (19,410) | PDF p. 48 |
| Other comprehensive income/(loss), items that may be reclassified subsequently to profit or loss | |||
| Translation differences relating to financial statements of foreign operations$ | 1,689,157 | (340,739) | PDF p. 48 |
| Other comprehensive income/(loss), items that may be reclassified subtotal | |||
| Subtotal$ | 1,689,157 | (340,739) | PDF p. 48 |
| Other comprehensive income/(loss) | |||
| Other comprehensive income/(loss), net of tax$ | 1,600,472 | (360,149) | PDF p. 48 |
| Total comprehensive income/(loss) | |||
| Total comprehensive income/(loss) for the financial year$ | 1,317,177 | (1,561,255) | PDF p. 48 |
| Total comprehensive income/(loss) attribution | |||
| Total comprehensive income/(loss) attributable to: Equity holders of the Company$ | 1,094,775 | (1,693,382) | PDF p. 48 |
| Total comprehensive income/(loss) attributable to: Non-controlling interests$ | 222,402 | 132,127 | PDF p. 48 |
| Total comprehensive income/(loss) attribution subtotal | |||
| Subtotal$ | 1,317,177 | (1,561,255) | PDF p. 48 |
Definitions & sources
Original report: PDF p. 47 ↗ PDF p. 48 ↗
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Statements of financial position — Group
37 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Assets — Non-current assets | |||
| Property, plant and equipment$ | 6,028,218 | 6,055,485 | PDF p. 46 |
| Right-of-use assets$ | 1,855,729 | 1,870,818 | PDF p. 46 |
| Investment property$ | 10,241,282 | 10,388,660 | PDF p. 46 |
| Investments in subsidiaries$ | - | - | PDF p. 46 |
| Investments in associates$ | 20,594,427 | 19,100,269 | PDF p. 46 |
| Financial assets at fair value through other comprehensive income$ | 242,458 | 243,704 | PDF p. 46 |
| Deferred tax assets$ | - | 30,532 | PDF p. 46 |
| Assets — Total non-current assets | |||
| Subtotal$ | 38,962,114 | 37,689,468 | PDF p. 46 |
| Assets — Current assets | |||
| Inventories$ | 9,006,994 | 8,636,299 | PDF p. 46 |
| Short-term investments$ | 1,595,015 | 1,602,726 | PDF p. 46 |
| Trade receivables$ | 12,777,436 | 12,013,614 | PDF p. 46 |
| Other receivables$ | 368,188 | 299,009 | PDF p. 46 |
| Tax recoverable$ | 534,462 | 374,584 | PDF p. 46 |
| Amounts owing by a subsidiary$ | - | - | PDF p. 46 |
| Amounts owing by an associate$ | - | 750,000 | PDF p. 46 |
| Fixed deposits$ | 2,135,980 | 2,074,416 | PDF p. 46 |
| Cash and bank balances$ | 2,453,409 | 2,173,671 | PDF p. 46 |
| Assets — Total current assets | |||
| Subtotal$ | 28,871,484 | 27,924,319 | PDF p. 46 |
| Assets — Total assets | |||
| Subtotal$ | 67,833,598 | 65,613,787 | PDF p. 46 |
| Equity | |||
| Share capital$ | 33,278,673 | 33,278,673 | PDF p. 46 |
| Capital reserve$ | 175,545 | 262,987 | PDF p. 46 |
| Foreign currency translation reserve$ | (1,676,095) | (3,253,057) | PDF p. 46 |
| Retained profits$ | 22,783,263 | 23,178,008 | PDF p. 46 |
| Equity attributable to owners of the Company$ | 54,561,386 | 53,466,611 | PDF p. 46 |
| Non-controlling interest$ | 2,638,542 | 2,490,913 | PDF p. 46 |
| Equity — Total equity | |||
| Subtotal$ | 57,199,928 | 55,957,524 | PDF p. 46 |
| Non-current liabilities | |||
| Lease liabilities$ | 48,229 | 68,882 | PDF p. 46 |
| Provision for retirement benefits$ | 269,437 | 248,897 | PDF p. 46 |
| Deferred tax liabilities$ | 84,172 | 82,258 | PDF p. 46 |
| Non-current liabilities — Total non-current liabilities | |||
| Subtotal$ | 401,838 | 400,037 | PDF p. 46 |
| Current liabilities | |||
| Trade payables$ | 8,292,118 | 7,721,242 | PDF p. 46 |
| Other liabilities$ | 1,858,329 | 1,459,383 | PDF p. 46 |
| Amounts owing to subsidiaries$ | - | - | PDF p. 46 |
| Lease liabilities$ | 81,385 | 75,601 | PDF p. 46 |
| Current liabilities — Total current liabilities | |||
| Subtotal$ | 10,231,832 | 9,256,226 | PDF p. 46 |
| Liabilities — Total liabilities | |||
| Subtotal$ | 10,633,670 | 9,656,263 | PDF p. 46 |
| Total equity and liabilities | |||
| Subtotal$ | 67,833,598 | 65,613,787 | PDF p. 46 |
Definitions & sources
Original report: PDF p. 46 ↗
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Statements of financial position — Company
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company | 2024Company | Source |
|---|---|---|---|
| Assets — Non-current assets | |||
| Investment property$ | 10,241,282 | 10,388,660 | PDF p. 46 |
| Assets — Current assets | |||
| Amounts owing by an associate$ | - | 750,000 | PDF p. 46 |
| Fixed deposits$ | 2,135,980 | 2,074,416 | PDF p. 46 |
| Equity | |||
| Share capital$ | 33,278,673 | 33,278,673 | PDF p. 46 |
| Non-current liabilities | |||
| Provision for retirement benefits$ | 269,437 | 248,897 | PDF p. 46 |
Definitions & sources
Original report: PDF p. 46 ↗
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Consolidated statement of profit or loss and other comprehensive income — other comprehensive income section
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Other comprehensive income statement | |||
| Loss for the financial year$ | (283,295) | (1,201,106) | PDF p. 48 |
| Items that will not be reclassified to profit or loss | |||
| Fair value loss on equity investments at fair value through other comprehensive income$ | (12,220) | - | PDF p. 48 |
| Share of associate’s capital reserve on financial assets at fair value through other comprehensive income$ | (76,465) | (19,410) | PDF p. 48 |
| Other comprehensive income statement | |||
| Items that will not be reclassified to profit or loss — subtotal$ | (88,685) | (19,410) | PDF p. 48 |
| Items that may be reclassified subsequently to profit or loss | |||
| Translation differences relating to financial statements of foreign operations$ | 1,689,157 | (340,739) | PDF p. 48 |
| Other comprehensive income statement | |||
| Items that may be reclassified subsequently to profit or loss — subtotal$ | 1,689,157 | (340,739) | PDF p. 48 |
| Other comprehensive income/(loss), net of tax$ | 1,600,472 | (360,149) | PDF p. 48 |
| Total comprehensive income/(loss) for the financial year$ | 1,317,177 | (1,561,255) | PDF p. 48 |
| Total comprehensive income/(loss) attributable to | |||
| Equity holders of the Company$ | 1,094,775 | (1,693,382) | PDF p. 48 |
| Non-controlling interests$ | 222,402 | 132,127 | PDF p. 48 |
| Other comprehensive income statement | |||
| Total comprehensive income/(loss) attributable to — total$ | 1,317,177 | (1,561,255) | PDF p. 48 |
Definitions & sources
Original report: PDF p. 48 ↗
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Consolidated statement of cash flows
46 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit/(Loss) before tax$ | 152,444 | (771,834) | PDF p. 50 |
| Adjustments for | |||
| Property, plant and equipment written off$ | 340 | - | PDF p. 50 |
| Share of results of associates, net of tax$ | 6,768 | 458,225 | PDF p. 50 |
| Gain on deemed disposal of an associate$ | (145,537) | - | PDF p. 50 |
| Inventories written off$ | 61,473 | 123,341 | PDF p. 50 |
| Interest income$ | (91,566) | (127,895) | PDF p. 50 |
| Reversal of allowance on impairment of trade receivables$ | (199,840) | (14,483) | PDF p. 50 |
| Allowance on impairment of trade receivables$ | 546,653 | 59,753 | PDF p. 50 |
| Depreciation and amortisation expenses$ | 827,301 | 832,253 | PDF p. 50 |
| Fair value loss on short-term investments$ | 77,823 | 184,432 | PDF p. 50 |
| Provision for retirement benefits$ | 20,540 | 18,694 | PDF p. 50 |
| Gain on disposal of property, plant and equipment$ | (84,486) | (36,052) | PDF p. 50 |
| Interest expense$ | 8,240 | 9,912 | PDF p. 50 |
| Cash flows from operating activities | |||
| Adjustments subtotal$ | 1,027,709 | 1,508,180 | PDF p. 50 |
| Operating profit before working capital changes$ | 1,180,153 | 736,346 | PDF p. 50 |
| Changes in working capital | |||
| Short-term investments$ | (70,112) | - | PDF p. 50 |
| Inventories$ | (43,264) | (926,991) | PDF p. 50 |
| Trade and other receivables$ | (622,593) | (830,500) | PDF p. 50 |
| Trade payables$ | 232,220 | 638,075 | PDF p. 50 |
| Other liabilities$ | 349,699 | 141,576 | PDF p. 50 |
| Cash flows from operating activities | |||
| Changes in working capital subtotal$ | (154,050) | (977,840) | PDF p. 50 |
| Cash flows generated from/(used in) operations$ | 1,026,103 | (241,494) | PDF p. 50 |
| Income tax paid$ | (548,558) | (656,301) | PDF p. 50 |
| Interest received$ | 69,160 | 77,295 | PDF p. 50 |
| Operating cash adjustments subtotal$ | (479,398) | (579,006) | PDF p. 50 |
| Net cash flows generated from/(used in) operating activities$ | 546,705 | (820,500) | PDF p. 50 |
| Cash flows from investing activities | |||
| Purchases of property, plant and equipment$ | (355,643) | (380,844) | PDF p. 50 |
| Proceeds from disposal of property, plant and equipment$ | 92,251 | 102,531 | PDF p. 50 |
| Net additional investment in an associate$ | (150,000) | - | PDF p. 50 |
| Dividend received from an associate$ | 326,778 | 309,013 | PDF p. 50 |
| Net cash flows (used in)/generated from investing activities$ | (86,614) | 30,700 | PDF p. 50 |
| Cash flows from financing activities | |||
| Dividend paid by the Company$ | - | (258,125) | PDF p. 50 |
| Dividends paid by subsidiaries to non-controlling interests$ | (74,773) | (120,142) | PDF p. 50 |
| Repayments of lease liabilities$ | (90,683) | (61,524) | PDF p. 50 |
| Lease liabilities interest paid$ | (8,240) | (9,912) | PDF p. 50 |
| Net cash flows used in financing activities$ | (173,696) | (449,703) | PDF p. 50 |
| Cash flow reconciliation | |||
| Net increase/(decrease) in cash and cash equivalents$ | 286,395 | (1,239,503) | PDF p. 50 |
| Cash and cash equivalents at beginning of financial year$ | 4,248,087 | 5,515,703 | PDF p. 50 |
| Effects of currency translations on cash and cash equivalents$ | 54,907 | (28,113) | PDF p. 50 |
| Cash and cash equivalents at end of financial year$ | 4,589,389 | 4,248,087 | PDF p. 50 |
| Cash and cash equivalents represented by | |||
| Fixed deposits$ | 2,135,980 | 2,074,416 | PDF p. 51 |
| Cash and bank balances$ | 2,453,409 | 2,173,671 | PDF p. 51 |
| Supplementary cash flow disclosure | |||
| Cash outflows for leases as a lessee — payment relating to short-term leases$ | 22,637 | 30,310 | PDF p. 51 |
| Cash outflows for leases as a lessee — lease liabilities interest paid$ | 8,240 | 9,912 | PDF p. 51 |
| Cash outflows for leases as a lessee — repayment of lease liabilities$ | 90,683 | 61,524 | PDF p. 51 |
| Cash outflows for leases as a lessee — total$ | 121,560 | 101,746 | PDF p. 51 |
Definitions & sources
Original report: PDF p. 50 ↗ PDF p. 51 ↗
The printed statement is consolidated Group only; it does not present a separate Company cash flow statement.
Page 51 gives the cash and cash equivalents representation and supplementary lease cash outflows.
The cash flow statement's Note@ detail on page 51 states: Additional investment in an associate (900,000) / -; Conversion of loan to associate 750,000 / -; Net additional investment in an associate (150,000) / -.
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Group Financial Highlights
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2023Group | 2022Group | 2021Group | Source |
|---|---|---|---|---|---|---|
| Group Financial Highlights | ||||||
| Revenue$'thousand | 73,378 | 70,159 | 71,916 | 69,686 | 62,327 | PDF p. 7 |
| Attributable (loss)/profit$'thousand | (395) | (1,355) | (286) | 371 | (353) | PDF p. 7 |
| Total assets$'thousand | 67,834 | 65,614 | 66,799 | 71,026 | 68,553 | PDF p. 7 |
| Shareholders' equity$'thousand | 54,561 | 53,467 | 55,418 | 58,185 | 59,615 | PDF p. 7 |
Definitions & sources
Original report: PDF p. 7 ↗
Loss per share attributable to equity holders of the Company
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Loss per share attributable to equity holders of the Company | |||
| Basic and dilutedcents | (1.53) | (5.25) | PDF p. 47 |
Definitions & sources
Original report: PDF p. 47 ↗
The report gives these figures under “Loss per share attributable to equity holders of the Company [in cents]”. The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Dividend proposed per ordinary share
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company; proposed in respect of financial year ended 31 July 2025 | 2024Company; financial year ended 31 July 2024 | Source |
|---|---|---|---|
| Dividend | |||
| First and final one-tier tax-exempt dividend per ordinary shareS$ per ordinary share | 0.01 | Nil | PDF p. 5 |
Definitions & sources
Original report: PDF p. 5 ↗
The FY2025 dividend was proposed for approval by shareholders at the forthcoming Annual General Meeting. Page 95 states: “The directors propose a final tax exempt one-tier dividend of $0.01 per ordinary share amounting to $258,125 in respect of the financial year ended 31 July 2025. This dividend has not been recognised as a liability at the end of the financial year as this is subject to approval at the Annual General Meeting of the Company.”
Page 95 also states: “The Company did not declare any dividend for the financial year ended 31 July 2024. The final tax exempt one-tier dividend of $0.01 per ordinary share amounting to $258,125 declared for the financial year ended 31 July 2023 was paid during the financial year ended 31 July 2024.”
Where the money comes from
Segment information
By business
Business segments 14 lines
| Item / unit | 2025Trading of wheat flour and consumer goods, $ | 2025Others, $ | 2025Group, $ | 2024Trading of wheat flour and consumer goods, $ | 2024Others, $ | 2024Group, $ | Source |
|---|---|---|---|---|---|---|---|
| Revenue | |||||||
| Total revenue$ | 73,419,492 | - | 73,419,492 | 70,229,657 | - | 70,229,657 | PDF p. 98PDF p. 99 |
| Intercompany revenue$ | (41,112) | - | (41,112) | (70,201) | - | (70,201) | PDF p. 98PDF p. 99 |
| External revenue$ | 73,378,380 | - | 73,378,380 | 70,159,456 | - | 70,159,456 | PDF p. 98PDF p. 99 |
| Results | |||||||
| Profit before interest, taxation, depreciation and amortisation$ | 874,480 | 28,707 | 903,187 | PDF p. 98 | |||
| Depreciation and amortisation$ | (827,301) | - | (827,301) | (791,938) | (40,315) | (832,253) | PDF p. 98PDF p. 99 |
| Operating profit$ | 47,179 | 28,707 | 75,886 | PDF p. 98 | |||
| Assets and Liabilities | |||||||
| Segment assets$ | 44,579,854 | 1,960,168 | 46,540,022 | 43,914,746 | 2,084,238 | 45,998,984 | PDF p. 98PDF p. 99 |
| Segments liabilities$ | 10,422,324 | 25,917 | 10,448,241 | 9,432,465 | 23,994 | 9,456,459 | PDF p. 98PDF p. 99 |
| Other segments information | |||||||
| Expenditure for non-current assets$ | 355,643 | - | 355,643 | 380,844 | - | 380,844 | PDF p. 98PDF p. 99 |
| Other non-cash items | |||||||
| Inventories written off$ | 61,473 | - | 61,473 | 123,341 | - | 123,341 | PDF p. 98PDF p. 99 |
| Allowance on impairment of trade receivables$ | 546,653 | - | 546,653 | 59,753 | - | 59,753 | PDF p. 98PDF p. 99 |
| Results | |||||||
| Profit/(Loss) before interest, taxation, depreciation and amortisation$ | 781,644 | (380,983) | 400,661 | PDF p. 99 | |||
| Operating loss$ | (10,294) | (421,298) | (431,592) | PDF p. 99 | |||
| Other non-cash items | |||||||
| Foreign exchange loss, net$ | 42,283 | - | 42,283 | PDF p. 99 | |||
Notes
Segment performance is measured based on segment EBITDA. Group financing (including finance costs) and income taxes are managed on a Group basis and are not allocated to operating segments. Segment assets and liabilities are presented net of inter-segment balances.
Comparative year presented in the 2025 annual report. Segment assets and liabilities are presented net of inter-segment balances.
By geography
Geographical segments 5 lines
| Item / unit | 2025Singapore, $ | 2025Malaysia, $ | 2025Group, $ | 2024Singapore, $ | 2024Malaysia, $ | 2024Group, $ | Source |
|---|---|---|---|---|---|---|---|
| Revenue | |||||||
| Total revenue$ | 1,479,655 | 71,939,837 | 73,419,492 | 1,542,043 | 68,687,614 | 70,229,657 | PDF p. 100 |
| Intercompany revenue$ | - | (41,112) | (41,112) | - | (70,201) | (70,201) | PDF p. 100 |
| External revenue$ | 1,479,655 | 71,898,725 | 73,378,380 | 1,542,043 | 68,617,413 | 70,159,456 | PDF p. 100 |
| Assets | |||||||
| Segment assets$ | 18,212,500 | 28,327,522 | 46,540,022 | 19,186,694 | 26,812,290 | 45,998,984 | PDF p. 100 |
| Associates$ | 902,420 | 19,692,007 | 20,594,427 | - | 19,100,269 | 19,100,269 | PDF p. 100 |
Notes
Segment revenue is based on the geographical location of customers. Total assets are based on the geographical location of the assets. There is no revenue from transactions with a single external customer amounting to 10% or more of the Group's revenue.
Comparative year. Segment revenue is based on the geographical location of customers. Total assets are based on the geographical location of the assets.
Debt
Borrowings
Lease liabilities - maturity analysis and current/non-current split
| Item / unit | 2025$ | 2024$ | Source |
|---|---|---|---|
| Maturity analysis | |||
| Year 1$ | 86,622 | 82,141 | PDF p. 88 |
| Year 2$ | 34,276 | 52,345 | PDF p. 88 |
| Year 3$ | 16,112 | 13,963 | PDF p. 88 |
| Year 4$ | - | 5,818 | PDF p. 88 |
| Less: Unearned interest$ | (7,396) | (9,784) | PDF p. 88 |
| Analysed as | |||
| Current$ | 81,385 | 75,601 | PDF p. 88 |
| Non-current$ | 48,229 | 68,882 | PDF p. 88 |
Notes
The Group does not face a significant liquidity risk with regard to its lease liabilities. Lease liabilities are monitored within the Group's treasury function.
Maturity analysis subtotal (undiscounted) 137,010 (2025) and 154,267 (2024); total after unearned interest 129,614 and 144,483 (unlabelled total rows).
Borrowing notes 1 tables
Statements of financial position - lease liabilities
| Item / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Non-current liabilities | |||||
| Lease liabilities (non-current)$ | 48,229 | 68,882 | - | - | PDF p. 46 |
| Current liabilities | |||||
| Lease liabilities (current)$ | 81,385 | 75,601 | - | - | PDF p. 46 |
Notes
Non-current row is under Non-current liabilities; current row under Current liabilities. No bank borrowings line appears on the statements of financial position.
Payout
Dividends & distributions
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| first and final one-tier tax-exempt dividend | S$0.01 | Proposed final dividend for FY2025 (year ended 31 July 2025); comparative FY2024: Nil | PDF p. 5 |
| Dividends | $258,125 | Proposed final dividend for FY2025, Company | PDF p. 95 |
| Dividends | The Company did not declare any dividend for the financial year ended 31 July 2024. | FY2024 comparative | PDF p. 95 |
Extracted from Annual Report 2025 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 |
|---|---|---|---|
| FORVIS MAZARS LLP | FORVIS MAZARS LLP | Group and Company, FY ended 31 July 2025 | PDF p. 45 |
| engagement partner | Ooi Chee Keong | Group and Company, FY ended 31 July 2025 | PDF p. 45 |
| Opinion | true and fair view | Group and Company, FY ended 31 July 2025 | PDF p. 42 |
Extracted from Annual Report 2025 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 2025, 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.