Lum Chang Creat LCC

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Financials

Lum Chang Creations Limited Annual Report 2026

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Consolidated Income Statement - Group

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Consolidated Income Statement - Group from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group2025Group Source
Income statement
Revenue$'000 101,573113,550 PDF p. 66
Cost of sales$'000 (65,531)(91,169) PDF p. 66
Gross profit$'000 36,04222,381 PDF p. 66
Interest income$'000 464340 PDF p. 66
Other income$'000 35242 PDF p. 66
Other (losses)/gains - net$'000 (157)4 PDF p. 66
Expenses
- Administrative and general$'000 (8,464)(6,205) PDF p. 66
- Finance$'000 (153)(58) PDF p. 66
Income statement
Profit before income tax$'000 28,08416,504 PDF p. 66
Income tax expense$'000 (5,194)(3,012) PDF p. 66
Net profit$'000 22,89013,492 PDF p. 66
Net profit attributable to
Equity holders of the Company$'000 22,26212,911 PDF p. 66
Non-controlling interests$'000 628581 PDF p. 66
Subtotal$'000 22,89013,492 PDF p. 66
Earnings per ordinary share attributable to the equity holders of the Company
- Basiccents per share 3.552.31 PDF p. 66
- Dilutedcents per share 3.552.31 PDF p. 66
Definitions & sources

For the financial year ended 30 June 2026. The accompanying notes form an integral part of these financial statements. EPS in cents per share.

Consolidated Statement of Comprehensive Income - Group

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Consolidated Statement of Comprehensive Income - Group from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group2025Group Source
Comprehensive income
Net profit$'000 22,89013,492 PDF p. 67
Items that may be reclassified subsequently to profit or loss
Currency translation differences arising from consolidation$'000 (2)18 PDF p. 67
Subtotal$'000 (2)18 PDF p. 67
Items that will not be reclassified subsequently to profit or loss
Currency translation differences arising from consolidation$'000 2− PDF p. 67
Comprehensive income
Other comprehensive income for the year, net of tax$'000 −18 PDF p. 67
Total comprehensive income for the year$'000 22,89013,510 PDF p. 67
Total comprehensive income attributable to
Equity holders of the Company$'000 22,26012,929 PDF p. 67
Non-controlling interests$'000 630581 PDF p. 67
Subtotal$'000 22,89013,510 PDF p. 67
Definitions & sources

For the financial year ended 30 June 2026. The accompanying notes form an integral part of these financial statements.

Balance Sheet - Group

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Balance Sheet - Group from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group2025Group Source
Current assets
Cash and cash equivalents$'000 33,60527,045 PDF p. 68
Trade and other receivables$'000 24,26720,840 PDF p. 68
Contract assets$'000 15,5399,369 PDF p. 68
Other current assets$'000 306360 PDF p. 68
Subtotal$'000 73,71757,614 PDF p. 68
Non-current assets
Trade and other receivables$'000 3,8034,386 PDF p. 68
Property, plant and equipment$'000 3,9814,521 PDF p. 68
Deferred income tax assets$'000 632632 PDF p. 68
Other non-current assets$'000 2828 PDF p. 68
Subtotal$'000 8,4449,567 PDF p. 68
Assets
Total assets$'000 82,16167,181 PDF p. 68
Current liabilities
Trade and other payables$'000 16,72122,642 PDF p. 68
Contract liabilities$'000 2,22010,097 PDF p. 68
Provision for other liabilities$'000 4,4133,979 PDF p. 68
Current income tax liabilities$'000 5,2463,645 PDF p. 68
Borrowings$'000 393329 PDF p. 68
Subtotal$'000 28,99340,692 PDF p. 68
Non-current liabilities
Trade and other payables$'000 1,4872,296 PDF p. 68
Borrowings$'000 1,191952 PDF p. 68
Subtotal$'000 2,6783,248 PDF p. 68
Liabilities
Total liabilities$'000 31,67143,940 PDF p. 68
NET ASSETS$'000 50,49023,241 PDF p. 68
Equity
Share capital$'000 33,06113,682 PDF p. 68
Capital and other reserves$'000 (10,696)(10,694) PDF p. 68
Retained profits$'000 25,75218,295 PDF p. 68
Subtotal$'000 48,11721,283 PDF p. 68
Non-controlling interests$'000 2,3731,958 PDF p. 68
Total equity$'000 50,49023,241 PDF p. 68
Definitions & sources

As at 30 June 2026. The accompanying notes form an integral part of these financial statements.

Balance Sheet - Company

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Balance Sheet - Company from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Company2025Company Source
Current assets
Cash and cash equivalents$'000 2,248− PDF p. 69
Trade and other receivables$'000 26,57510,000 PDF p. 69
Other current assets$'000 −114 PDF p. 69
Subtotal$'000 28,82310,114 PDF p. 69
Non-current assets
Investments in subsidiaries$'000 13,68213,682 PDF p. 69
Property, plant and equipment$'000 35− PDF p. 69
Subtotal$'000 13,71713,682 PDF p. 69
Assets
Total assets$'000 42,54023,796 PDF p. 69
Current liabilities
Trade and other payables$'000 1,9212,084 PDF p. 69
Liabilities
Total liabilities$'000 1,9212,084 PDF p. 69
NET ASSETS$'000 40,61921,712 PDF p. 69
Equity
Share capital$'000 33,06113,682 PDF p. 69
Retained profits$'000 7,5588,030 PDF p. 69
Total equity$'000 40,61921,712 PDF p. 69
Definitions & sources

As at 30 June 2026. The accompanying notes form an integral part of these financial statements.

Consolidated Statement of Comprehensive Income (Group)

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Consolidated Statement of Comprehensive Income (Group) from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Comprehensive income
Net profit$'000 22,89013,492 PDF p. 67
Items that may be reclassified subsequently to profit or loss
Currency translation differences arising from consolidation (may be reclassified)$'000 (2)18 PDF p. 67
Items that will not be reclassified subsequently to profit or loss
Currency translation differences arising from consolidation (will not be reclassified)$'000 2− PDF p. 67
Comprehensive income
Other comprehensive income for the year, net of tax$'000 −18 PDF p. 67
Total comprehensive income for the year$'000 22,89013,510 PDF p. 67
Total comprehensive income attributable to
Equity holders of the Company$'000 22,26012,929 PDF p. 67
Non-controlling interests$'000 630581 PDF p. 67
Definitions & sources

For the financial year ended 30 June 2026. No separate Company comprehensive income statement is presented.

Consolidated Statement of Changes in Equity - FY2026

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Consolidated Statement of Changes in Equity - FY2026 from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group, Share capital $'0002026Group, Capital and other reserves $'0002026Group, Retained profits $'0002026Group, Total attributable to equity holders $'0002026Group, Non-controlling interests $'0002026Group, Total equity $'000 Source
2026
Balance as at 1 July 2025$'000 13,682(10,694)18,29521,2831,95823,241 PDF p. 70
Net profit$'000 −−22,26222,26262822,890 PDF p. 70
Other comprehensive income$'000 −(2)−(2)2− PDF p. 70
Total comprehensive income$'000 −(2)22,26222,26063022,890 PDF p. 70
Dividends paid$'000 −−(14,805)(14,805)−(14,805) PDF p. 70
Divestment of interest in a subsidiary$'000 −−−−3030 PDF p. 70
Dividends paid to a non-controlling shareholder of subsidiary$'000 −−−−(245)(245) PDF p. 70
Issuance of shares$'000 20,135−−20,135−20,135 PDF p. 70
Share issue expenses$'000 (756)−−(756)−(756) PDF p. 70
Total transactions with owners, recognised directly in equity$'000 19,379−(14,805)4,574(215)4,359 PDF p. 70
Balance as at 30 June 2026$'000 33,061(10,696)25,75248,1172,37350,490 PDF p. 70
Definitions & sources

Year ended 30 June 2026. Note column: Dividends paid 24; Divestment of interest in a subsidiary 22; Dividends paid to a non-controlling shareholder of subsidiary 22; Issuance of shares 20; Share issue expenses 20.

Only a consolidated statement of changes in equity is presented; no separate Company statement of changes in equity (Company retained profits movement is in Note 23(b)).

Consolidated Statement of Changes in Equity - FY2025

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Consolidated Statement of Changes in Equity - FY2025 from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2025Group, Share capital $'0002025Group, Capital and other reserves $'0002025Group, Retained profits $'0002025Group, Total attributable to equity holders $'0002025Group, Non-controlling interests $'0002025Group, Total equity $'000 Source
2025
Balance as at 1 July 2024$'000 13,682(10,712)10,38413,3541,39814,752 PDF p. 70
Net profit$'000 −−12,91112,91158113,492 PDF p. 70
Other comprehensive income$'000 −18–18−18 PDF p. 70
Total comprehensive income$'000 −1812,91112,92958113,510 PDF p. 70
Dividends paid$'000 −−(5,000)(5,000)−(5,000) PDF p. 70
Capital contribution by a non-controlling shareholder of subsidiary$'000 −−−−3030 PDF p. 70
Dividends paid to a non-controlling shareholder of subsidiary$'000 −−−−(12)(12) PDF p. 70
Transaction with non-controlling shareholder$'000 −−−−(39)(39) PDF p. 70
Total transactions with owners, recognised directly in equity$'000 −−(5,000)(5,000)(21)(5,021) PDF p. 70
Balance as at 30 June 2025$'000 13,682(10,694)18,29521,2831,95823,241 PDF p. 70
Definitions & sources

Comparative year ended 30 June 2025.

Consolidated Statement of Cash Flows (Group)

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Consolidated Statement of Cash Flows (Group) from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Cash flows from operating activities
Net profit$'000 22,89013,492 PDF p. 71
Cash flows from operating activities - Adjustments for
- Income tax expense$'000 5,1943,012 PDF p. 71
- Depreciation of property, plant and equipment$'000 1,068602 PDF p. 71
- Interest income$'000 (464)(340) PDF p. 71
- Finance expenses$'000 15348 PDF p. 71
- Loss on lease modification$'000 29− PDF p. 71
- Unrealised currency translation gain$'000 (67)− PDF p. 71
- Loss on disposal of property, plant and equipment$'000 153− PDF p. 71
- Property, plant and equipment written off$'000 −23 PDF p. 71
Cash flows from operating activities
Operating cash flows before working capital changes$'000 28,95616,837 PDF p. 71
Cash flows from operating activities - Changes in working capital
- Trade and other receivables$'000 7,000(13,975) PDF p. 71
- Contract assets$'000 (6,170)(4,334) PDF p. 71
- Contract liabilities$'000 (7,877)7,031 PDF p. 71
- Other current and non-current assets$'000 54(182) PDF p. 71
- Trade and other payables and provision for other liabilities$'000 (5,188)18,258 PDF p. 71
Cash flows from operating activities
Cash generated from operations$'000 16,77523,635 PDF p. 71
Income tax paid$'000 (3,591)(1,029) PDF p. 71
Net cash provided by operating activities$'000 13,18422,606 PDF p. 71
Cash flows from investing activities
Acquisition of non-controlling interest in a subsidiary$'000 −(39) PDF p. 71
Interest income received$'000 477318 PDF p. 71
Proceeds from disposal of property, plant and equipment$'000 975− PDF p. 71
Purchase of property, plant and equipment$'000 (2,026)(2,005) PDF p. 71
Net cash used in investing activities$'000 (574)(1,726) PDF p. 71
Cash flows from financing activities
Dividends paid$'000 (14,805)(5,000) PDF p. 71
Dividends paid to non-controlling shareholders of subsidiaries$'000 (245)(12) PDF p. 71
Proceeds from issuance of shares$'000 9,585− PDF p. 71
Proceeds from divestment of interest in a subsidiary$'000 30− PDF p. 71
Proceeds from issuance of shares to non-controlling interest by a subsidiary$'000 −30 PDF p. 71
Repayment of lease liabilities and hire purchase loan$'000 (679)(354) PDF p. 71
Net cash used in financing activities$'000 (6,114)(5,336) PDF p. 71
Cash and cash equivalents
Net change in cash and cash equivalents$'000 6,49615,544 PDF p. 71
Cash and cash equivalents at beginning of financial year$'000 27,04511,483 PDF p. 71
Effect of changes in currency translation rates on cash and cash equivalents$'000 6418 PDF p. 71
Cash and cash equivalents at end of financial year$'000 33,60527,045 PDF p. 71
Definitions & sources

For the financial year ended 30 June 2026. No Company cash flow statement presented.

Note 22 Non-controlling interests (Group)

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Note 22 Non-controlling interests (Group) from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group, $'0002025Group, $'000 Source
Non-controlling interests
Beginning of financial year$'000 1,9581,398 PDF p. 101
Profit for the financial year$'000 628581 PDF p. 101
Other comprehensive income$'000 2− PDF p. 101
Divestment of interest in a subsidiary$'000 30− PDF p. 101
Capital contribution by a non-controlling interest$'000 −30 PDF p. 101
Transaction with non-controlling shareholder$'000 −(39) PDF p. 101
Dividends paid to non-controlling interests$'000 (245)(12) PDF p. 101
End of financial year$'000 2,3731,958 PDF p. 101
Definitions & sources

In the opinion of the directors, there is no non-controlling interest that is material to the Group at 30 June 2026 and 30 June 2025.

Note 23(b) Movements in retained profits (Company)

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Note 23(b) Movements in retained profits (Company) from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Company, $'0002025Company, $'000 Source
Company retained profits
Beginning of financial year$'000 8,030− PDF p. 101
Profit for the financial year$'000 14,3338,030 PDF p. 101
Dividends paid$'000 (14,805)− PDF p. 101
End of financial year$'000 7,5588,030 PDF p. 101
Definitions & sources

Retained profits of the Group and Company are distributable. This is the only Company equity movement disclosed; no separate Company statement of changes in equity.

Group Financial Highlights - Consolidated Income Statement

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Group Financial Highlights - Consolidated Income Statement from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group FY2026 (S$'000)2025Group FY2025 (S$'000)2024Group FY2024 (S$'000) Source
Consolidated Income Statement
RevenueS$'000 101,573113,55058,973 PDF p. 5
Gross profitS$'000 36,04222,38110,652 PDF p. 5
Net profit attributable to equity holders of the CompanyS$'000 22,26212,9114,723 PDF p. 5
Definitions & sources

Group Financial Highlights - Balance Sheet - Group

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Group Financial Highlights - Balance Sheet - Group from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group as at 30 June 2026 (S$'000)2025Group as at 30 June 2025 (S$'000)2024Group as at 30 June 2024 (S$'000) Source
Balance Sheet - Group
Current assetsS$'000 73,71757,61424,949 PDF p. 5
Non-current assetsS$'000 8,4449,5674,289 PDF p. 5
Current liabilitiesS$'000 28,99340,69213,091 PDF p. 5
Non-current liabilitiesS$'000 2,6783,2481,395 PDF p. 5
Shareholder’s equity (excluding non-controlling interests)S$'000 48,11721,28313,354 PDF p. 5
Definitions & sources

Group Financial Highlights - Financial Ratios (Singapore Cents per share)

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Group Financial Highlights - Financial Ratios (Singapore Cents per share) from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026FY2026, Singapore cents per share2025FY2025, Singapore cents per share2024FY2024, Singapore cents per share Source
Financial Ratios
Basic and diluted earnings per ordinary share(4)Singapore cents per share 3.552.310.84 PDF p. 5
Net asset value(4)Singapore cents per share 7.293.802.38 PDF p. 5
Definitions & sources

(1) Based on total number of shares 3,000,000.

(2) Based on total number of shares 315,000,000.

(3) Based on total number of shares 660,000,000.

(4) Adjusted retrospectively for the effects of the restructuring and the 1-for-1 bonus issue, as disclosed in Notes 2 and 28 to the financial statements for FY2026, respectively.

Financial Review (p.4): FY2025 EPS restated from 4.61 Singapore cents reported in the FY2025 Annual Report, adjusted for the one-for-one bonus issue completed on 10 July 2026.

Note 11 Earnings per share - Group

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Note 11 Earnings per share - Group from Lum Chang Creations Limited Annual Report 2026
Metric / unit 2026Group 20262025Group 2025 Source
Earnings per share
Net profit attributable to equity holders of the Company ($’000)$'000 22,26212,911 PDF p. 92
Weighted average number of ordinary shares in issue for basic earnings per share (’000) and for diluted earnings per share (‘000)*'000 shares 626,438560,000 PDF p. 92
Profit per share (in cents per share)
- Basiccents per share 3.552.31 PDF p. 92
- Dilutedcents per share 3.552.31 PDF p. 92
Definitions & sources

* The weighted average number of ordinary shares is derived from the number of ordinary shares in issue by the Company, adjusted retrospectively for the effects of restructuring as disclosed in Note 2, and for the effects of 1-for-1 bonus issuance as disclosed in Note 28(a).

There are no potential dilutive ordinary shares during the financial years ended 30 June 2026 and 30 June 2025.

Where the money comes from

Segment information

By geography

Geographical information - Total sales and Non-current assets 3 lines
Geographical information - Total sales and Non-current assets
Item / unit 2026Total sales, Group, $'0002025Total sales, Group, $'0002026Non-current assets (excl. deferred tax assets), Group, $'0002025Non-current assets (excl. deferred tax assets), Group, $'000 Source
Geographical information
Singapore$'000 100,889113,3457,7858,928 PDF p. 107
Malaysia$'000 684205277 PDF p. 107
Total$'000 101,573113,5507,8128,935 PDF p. 107
Notes

*Non-current assets exclude deferred tax assets.

Total row has no printed label.

Revenue and non-current segment assets are shown by the geographical area where the assets are located.

Group is mainly a single reportable segment (interior fit-out, addition and alteration and conservation works), as disclosed under Note 5(a); no business segment table printed.

Debt

Borrowings

Borrowing notes 1 tables

Borrowings

Borrowings
Item / unit 2026Group, $'0002025Group, $'0002026Company, $'0002025Company, $'000 Source
Current
Lease liabilities$'000 252253−− PDF p. 99
Hire purchase loan$'000 14176−− PDF p. 99
Non-current
Lease liabilities$'000 746689−− PDF p. 99
Hire purchase loan$'000 445263−− PDF p. 99
Total
Total borrowings$'000 1,5841,281−− PDF p. 99
Notes

At the balance sheet date, the carrying amount of non-current borrowings approximates their fair value.

Current subtotal printed as 393 / 329; non-current subtotal 1,191 / 952.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend Policy The Company does not have a fixed dividend policy. Company PDF p. 48

Dividends declared and proposed

ItemValuePeriod / scopeSource
Interim dividend 2.5 Singapore cents per share FY2026 interim, ordinary share, paid PDF p. 8
Interim dividend FY2026 dates was declared on 12 February 2026 and paid on 11 March 2026 FY2026 interim dividend PDF p. 102
Final dividend 1.0 Singapore cent per share FY2026 proposed final, tax-exempt (one-tier), ordinary share PDF p. 120
Record Date 30 October 2026 FY2026 proposed final dividend PDF p. 120
Proposed Final Dividend payment 13 November 2026 FY2026 proposed final dividend PDF p. 120
Interim dividend 167.00 Singapore cents per share FY2025 interim dividend, Singapore cents per share, based on 3,000,000 shares PDF p. 5

Payout

ItemValuePeriod / scopeSource
total dividends for FY2026 approximately S$14.5 million FY2026 total (interim + proposed final) PDF p. 8
payout ratio approximately 65.0% FY2026, of net profit attributable to equity holders PDF p. 8

Extracted from Lum Chang Creations Limited 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 Lum Chang Creations Limited 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.