Lum Chang Creations Limited Annual Report 2026
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| Revenue$'000 | 101,573 | 113,550 | PDF p. 66 |
| Cost of sales$'000 | (65,531) | (91,169) | PDF p. 66 |
| Gross profit$'000 | 36,042 | 22,381 | PDF p. 66 |
| Interest income$'000 | 464 | 340 | PDF p. 66 |
| Other income$'000 | 352 | 42 | PDF p. 66 |
| Other (losses)/gains - net$'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$'000 | 28,084 | 16,504 | PDF p. 66 |
| Income tax expense$'000 | (5,194) | (3,012) | PDF p. 66 |
| Net profit$'000 | 22,890 | 13,492 | PDF p. 66 |
| Net profit attributable to | |||
| Equity holders of the Company$'000 | 22,262 | 12,911 | PDF p. 66 |
| Non-controlling interests$'000 | 628 | 581 | PDF p. 66 |
| Subtotal$'000 | 22,890 | 13,492 | PDF p. 66 |
| Earnings per ordinary share attributable to the equity holders of the Company | |||
| - Basiccents per share | 3.55 | 2.31 | PDF p. 66 |
| - Dilutedcents per share | 3.55 | 2.31 | PDF p. 66 |
Original report: PDF p. 66 ↗
For the financial year ended 30 June 2026. The accompanying notes form an integral part of these financial statements. EPS in cents per share.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Comprehensive income | |||
| Net profit$'000 | 22,890 | 13,492 | PDF p. 67 |
| Items that may be reclassified subsequently to profit or loss | |||
| Currency translation differences arising from consolidation$'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 | 22,890 | 13,510 | PDF p. 67 |
| Total comprehensive income attributable to | |||
| Equity holders of the Company$'000 | 22,260 | 12,929 | PDF p. 67 |
| Non-controlling interests$'000 | 630 | 581 | PDF p. 67 |
| Subtotal$'000 | 22,890 | 13,510 | PDF p. 67 |
Original report: PDF p. 67 ↗
For the financial year ended 30 June 2026. The accompanying notes form an integral part of these financial statements.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalents$'000 | 33,605 | 27,045 | PDF p. 68 |
| Trade and other receivables$'000 | 24,267 | 20,840 | PDF p. 68 |
| Contract assets$'000 | 15,539 | 9,369 | PDF p. 68 |
| Other current assets$'000 | 306 | 360 | PDF p. 68 |
| Subtotal$'000 | 73,717 | 57,614 | PDF p. 68 |
| Non-current assets | |||
| Trade and other receivables$'000 | 3,803 | 4,386 | PDF p. 68 |
| Property, plant and equipment$'000 | 3,981 | 4,521 | PDF p. 68 |
| Deferred income tax assets$'000 | 632 | 632 | PDF p. 68 |
| Other non-current assets$'000 | 28 | 28 | PDF p. 68 |
| Subtotal$'000 | 8,444 | 9,567 | PDF p. 68 |
| Assets | |||
| Total assets$'000 | 82,161 | 67,181 | PDF p. 68 |
| Current liabilities | |||
| Trade and other payables$'000 | 16,721 | 22,642 | PDF p. 68 |
| Contract liabilities$'000 | 2,220 | 10,097 | PDF p. 68 |
| Provision for other liabilities$'000 | 4,413 | 3,979 | PDF p. 68 |
| Current income tax liabilities$'000 | 5,246 | 3,645 | PDF p. 68 |
| Borrowings$'000 | 393 | 329 | PDF p. 68 |
| Subtotal$'000 | 28,993 | 40,692 | PDF p. 68 |
| Non-current liabilities | |||
| Trade and other payables$'000 | 1,487 | 2,296 | PDF p. 68 |
| Borrowings$'000 | 1,191 | 952 | PDF p. 68 |
| Subtotal$'000 | 2,678 | 3,248 | PDF p. 68 |
| Liabilities | |||
| Total liabilities$'000 | 31,671 | 43,940 | PDF p. 68 |
| NET ASSETS$'000 | 50,490 | 23,241 | PDF p. 68 |
| Equity | |||
| Share capital$'000 | 33,061 | 13,682 | PDF p. 68 |
| Capital and other reserves$'000 | (10,696) | (10,694) | PDF p. 68 |
| Retained profits$'000 | 25,752 | 18,295 | PDF p. 68 |
| Subtotal$'000 | 48,117 | 21,283 | PDF p. 68 |
| Non-controlling interests$'000 | 2,373 | 1,958 | PDF p. 68 |
| Total equity$'000 | 50,490 | 23,241 | PDF p. 68 |
Original report: PDF p. 68 ↗
As at 30 June 2026. The accompanying notes form an integral part of these financial statements.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalents$'000 | 2,248 | − | PDF p. 69 |
| Trade and other receivables$'000 | 26,575 | 10,000 | PDF p. 69 |
| Other current assets$'000 | − | 114 | PDF p. 69 |
| Subtotal$'000 | 28,823 | 10,114 | PDF p. 69 |
| Non-current assets | |||
| Investments in subsidiaries$'000 | 13,682 | 13,682 | PDF p. 69 |
| Property, plant and equipment$'000 | 35 | − | PDF p. 69 |
| Subtotal$'000 | 13,717 | 13,682 | PDF p. 69 |
| Assets | |||
| Total assets$'000 | 42,540 | 23,796 | PDF p. 69 |
| Current liabilities | |||
| Trade and other payables$'000 | 1,921 | 2,084 | PDF p. 69 |
| Liabilities | |||
| Total liabilities$'000 | 1,921 | 2,084 | PDF p. 69 |
| NET ASSETS$'000 | 40,619 | 21,712 | PDF p. 69 |
| Equity | |||
| Share capital$'000 | 33,061 | 13,682 | PDF p. 69 |
| Retained profits$'000 | 7,558 | 8,030 | PDF p. 69 |
| Total equity$'000 | 40,619 | 21,712 | PDF p. 69 |
Original report: PDF p. 69 ↗
As at 30 June 2026. The accompanying notes form an integral part of these financial statements.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, $'000 | 2025Group, $'000 | Source |
|---|---|---|---|
| Comprehensive income | |||
| Net profit$'000 | 22,890 | 13,492 | 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 | 22,890 | 13,510 | PDF p. 67 |
| Total comprehensive income attributable to | |||
| Equity holders of the Company$'000 | 22,260 | 12,929 | PDF p. 67 |
| Non-controlling interests$'000 | 630 | 581 | PDF p. 67 |
Original report: PDF p. 67 ↗
For the financial year ended 30 June 2026. No separate Company comprehensive income statement is presented.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital $'000 | 2026Group, Capital and other reserves $'000 | 2026Group, Retained profits $'000 | 2026Group, Total attributable to equity holders $'000 | 2026Group, Non-controlling interests $'000 | 2026Group, Total equity $'000 | Source |
|---|---|---|---|---|---|---|---|
| 2026 | |||||||
| Balance as at 1 July 2025$'000 | 13,682 | (10,694) | 18,295 | 21,283 | 1,958 | 23,241 | PDF p. 70 |
| Net profit$'000 | − | − | 22,262 | 22,262 | 628 | 22,890 | PDF p. 70 |
| Other comprehensive income$'000 | − | (2) | − | (2) | 2 | − | PDF p. 70 |
| Total comprehensive income$'000 | − | (2) | 22,262 | 22,260 | 630 | 22,890 | PDF p. 70 |
| Dividends paid$'000 | − | − | (14,805) | (14,805) | − | (14,805) | PDF p. 70 |
| Divestment of interest in a subsidiary$'000 | − | − | − | − | 30 | 30 | PDF p. 70 |
| Dividends paid to a non-controlling shareholder of subsidiary$'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) | 25,752 | 48,117 | 2,373 | 50,490 | PDF p. 70 |
Original report: PDF p. 70 ↗
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)).
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital $'000 | 2025Group, Capital and other reserves $'000 | 2025Group, Retained profits $'000 | 2025Group, Total attributable to equity holders $'000 | 2025Group, Non-controlling interests $'000 | 2025Group, Total equity $'000 | Source |
|---|---|---|---|---|---|---|---|
| 2025 | |||||||
| Balance as at 1 July 2024$'000 | 13,682 | (10,712) | 10,384 | 13,354 | 1,398 | 14,752 | PDF p. 70 |
| Net profit$'000 | − | − | 12,911 | 12,911 | 581 | 13,492 | PDF p. 70 |
| Other comprehensive income$'000 | − | 18 | – | 18 | − | 18 | PDF p. 70 |
| Total comprehensive income$'000 | − | 18 | 12,911 | 12,929 | 581 | 13,510 | PDF p. 70 |
| Dividends paid$'000 | − | − | (5,000) | (5,000) | − | (5,000) | PDF p. 70 |
| Capital contribution by a non-controlling shareholder of subsidiary$'000 | − | − | − | − | 30 | 30 | PDF p. 70 |
| Dividends paid to a non-controlling shareholder of subsidiary$'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) | 18,295 | 21,283 | 1,958 | 23,241 | PDF p. 70 |
Original report: PDF p. 70 ↗
Comparative year ended 30 June 2025.
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| Metric / unit | 2026Group, $'000 | 2025Group, $'000 | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Net profit$'000 | 22,890 | 13,492 | PDF p. 71 |
| Cash flows from operating activities - Adjustments for | |||
| - Income tax expense$'000 | 5,194 | 3,012 | PDF p. 71 |
| - Depreciation of property, plant and equipment$'000 | 1,068 | 602 | PDF p. 71 |
| - Interest income$'000 | (464) | (340) | PDF p. 71 |
| - Finance expenses$'000 | 153 | 48 | 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$'000 | 28,956 | 16,837 | PDF p. 71 |
| Cash flows from operating activities - Changes in working capital | |||
| - Trade and other receivables$'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$'000 | 16,775 | 23,635 | PDF p. 71 |
| Income tax paid$'000 | (3,591) | (1,029) | PDF p. 71 |
| Net cash provided by operating activities$'000 | 13,184 | 22,606 | PDF p. 71 |
| Cash flows from investing activities | |||
| Acquisition of non-controlling interest in a subsidiary$'000 | − | (39) | PDF p. 71 |
| Interest income received$'000 | 477 | 318 | PDF p. 71 |
| Proceeds from disposal of property, plant and equipment$'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 | 6,496 | 15,544 | PDF p. 71 |
| Cash and cash equivalents at beginning of financial year$'000 | 27,045 | 11,483 | PDF p. 71 |
| Effect of changes in currency translation rates on cash and cash equivalents$'000 | 64 | 18 | PDF p. 71 |
| Cash and cash equivalents at end of financial year$'000 | 33,605 | 27,045 | PDF p. 71 |
Original report: PDF p. 71 ↗
For the financial year ended 30 June 2026. No Company cash flow statement presented.
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| Metric / unit | 2026Group, $'000 | 2025Group, $'000 | Source |
|---|---|---|---|
| Non-controlling interests | |||
| Beginning of financial year$'000 | 1,958 | 1,398 | PDF p. 101 |
| Profit for the financial year$'000 | 628 | 581 | PDF p. 101 |
| Other comprehensive income$'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 | 2,373 | 1,958 | PDF p. 101 |
Original report: PDF p. 101 ↗
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.
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| Metric / unit | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|
| Company retained profits | |||
| Beginning of financial year$'000 | 8,030 | − | PDF p. 101 |
| Profit for the financial year$'000 | 14,333 | 8,030 | PDF p. 101 |
| Dividends paid$'000 | (14,805) | − | PDF p. 101 |
| End of financial year$'000 | 7,558 | 8,030 | PDF p. 101 |
Original report: PDF p. 101 ↗
Retained profits of the Group and Company are distributable. This is the only Company equity movement disclosed; no separate Company statement of changes in equity.
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| Metric / unit | 2026Group FY2026 (S$'000) | 2025Group FY2025 (S$'000) | 2024Group FY2024 (S$'000) | Source |
|---|---|---|---|---|
| Consolidated Income Statement | ||||
| RevenueS$'000 | 101,573 | 113,550 | 58,973 | PDF p. 5 |
| Gross profitS$'000 | 36,042 | 22,381 | 10,652 | PDF p. 5 |
| Net profit attributable to equity holders of the CompanyS$'000 | 22,262 | 12,911 | 4,723 | PDF p. 5 |
Original report: PDF p. 5 ↗
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| Metric / unit | 2026Group as at 30 June 2026 (S$'000) | 2025Group as at 30 June 2025 (S$'000) | 2024Group as at 30 June 2024 (S$'000) | Source |
|---|---|---|---|---|
| Balance Sheet - Group | ||||
| Current assetsS$'000 | 73,717 | 57,614 | 24,949 | PDF p. 5 |
| Non-current assetsS$'000 | 8,444 | 9,567 | 4,289 | PDF p. 5 |
| Current liabilitiesS$'000 | 28,993 | 40,692 | 13,091 | PDF p. 5 |
| Non-current liabilitiesS$'000 | 2,678 | 3,248 | 1,395 | PDF p. 5 |
| Shareholder’s equity (excluding non-controlling interests)S$'000 | 48,117 | 21,283 | 13,354 | PDF p. 5 |
Original report: PDF p. 5 ↗
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| Metric / unit | 2026FY2026, Singapore cents per share | 2025FY2025, Singapore cents per share | 2024FY2024, Singapore cents per share | Source |
|---|---|---|---|---|
| Financial Ratios | ||||
| Basic and diluted earnings per ordinary share(4)Singapore cents per share | 3.55 | 2.31 | 0.84 | PDF p. 5 |
| Net asset value(4)Singapore cents per share | 7.29 | 3.80 | 2.38 | PDF p. 5 |
Original report: PDF p. 5 ↗
(1) Based on total number of shares 3,000,000.
(2) Based on total number of shares 315,000,000.
(3) Based on total number of shares 660,000,000.
(4) Adjusted retrospectively for the effects of the restructuring and the 1-for-1 bonus issue, as disclosed in Notes 2 and 28 to the financial statements for FY2026, respectively.
Financial Review (p.4): FY2025 EPS restated from 4.61 Singapore cents reported in the FY2025 Annual Report, adjusted for the one-for-one bonus issue completed on 10 July 2026.
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| Metric / unit | 2026Group 2026 | 2025Group 2025 | Source |
|---|---|---|---|
| Earnings per share | |||
| Net profit attributable to equity holders of the Company ($’000)$'000 | 22,262 | 12,911 | 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 | 626,438 | 560,000 | PDF p. 92 |
| Profit per share (in cents per share) | |||
| - Basiccents per share | 3.55 | 2.31 | PDF p. 92 |
| - Dilutedcents per share | 3.55 | 2.31 | PDF p. 92 |
Original report: PDF p. 92 ↗
* 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
| Item / unit | 2026Total sales, Group, $'000 | 2025Total sales, Group, $'000 | 2026Non-current assets (excl. deferred tax assets), Group, $'000 | 2025Non-current assets (excl. deferred tax assets), Group, $'000 | Source |
|---|---|---|---|---|---|
| Geographical information | |||||
| Singapore$'000 | 100,889 | 113,345 | 7,785 | 8,928 | PDF p. 107 |
| Malaysia$'000 | 684 | 205 | 27 | 7 | PDF p. 107 |
| Total$'000 | 101,573 | 113,550 | 7,812 | 8,935 | PDF p. 107 |
*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
| Item / unit | 2026Group, $'000 | 2025Group, $'000 | 2026Company, $'000 | 2025Company, $'000 | Source |
|---|---|---|---|---|---|
| Current | |||||
| Lease liabilities$'000 | 252 | 253 | − | − | PDF p. 99 |
| Hire purchase loan$'000 | 141 | 76 | − | − | PDF p. 99 |
| Non-current | |||||
| Lease liabilities$'000 | 746 | 689 | − | − | PDF p. 99 |
| Hire purchase loan$'000 | 445 | 263 | − | − | PDF p. 99 |
| Total | |||||
| Total borrowings$'000 | 1,584 | 1,281 | − | − | PDF p. 99 |
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
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company does not have a fixed dividend policy. | Company | PDF p. 48 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| 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 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| 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.
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.