Miyoshi M03

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Financials

Annual Report 2025

Open annual report

Auditor’s opinion: give a true and fair view. Read auditor’s report (PDF p. 42)

Explore the statements

52 tables

Group statement of financial position / part 1

28 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 1 from Annual Report 2025
Metric / unit 2025Group / as at 31 August 20252024Group / as at 31 August 2024 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 5,9583,928 PDF p. 48
Trade and other receivablesSingapore dollars in thousands 9,96311,426 PDF p. 48
PrepaymentsSingapore dollars in thousands 6083 PDF p. 48
InventoriesSingapore dollars in thousands 3,5414,327 PDF p. 48
SubtotalSingapore dollars in thousands 19,52219,764 PDF p. 48
Assets classified as held for saleSingapore dollars in thousands 5392,530 PDF p. 48
Total current assetsSingapore dollars in thousands 20,06122,294 PDF p. 48
Non-current assets
Other receivablesSingapore dollars in thousands 161237 PDF p. 48
Investments in subsidiariesSingapore dollars in thousands -- PDF p. 48
Financial asset, at fair value through profit or lossSingapore dollars in thousands -- PDF p. 48
Property, plant and equipmentSingapore dollars in thousands 17,09519,051 PDF p. 48
Investment propertiesSingapore dollars in thousands 5,7225,645 PDF p. 48
Intangible assetsSingapore dollars in thousands -- PDF p. 48
Deferred tax assetsSingapore dollars in thousands 6393 PDF p. 48
Total non-current assetsSingapore dollars in thousands 23,04125,026 PDF p. 48
Total assetsSingapore dollars in thousands 43,10247,320 PDF p. 48
Current liabilities
Trade and other payablesSingapore dollars in thousands 8,0819,130 PDF p. 48
Current income tax payableSingapore dollars in thousands 42162 PDF p. 48
Lease liabilitiesSingapore dollars in thousands 103166 PDF p. 48
Bank borrowingsSingapore dollars in thousands 8,3203,952 PDF p. 48
Total current liabilitiesSingapore dollars in thousands 16,54613,410 PDF p. 48
Non-current liabilities
Other payablesSingapore dollars in thousands 223222 PDF p. 48
Lease liabilitiesSingapore dollars in thousands 139196 PDF p. 48
Bank borrowingsSingapore dollars in thousands 5264,259 PDF p. 48
ProvisionsSingapore dollars in thousands 594564 PDF p. 48
Deferred tax liabilitiesSingapore dollars in thousands 917858 PDF p. 48
Total non-current liabilitiesSingapore dollars in thousands 2,3996,099 PDF p. 48
Total liabilitiesSingapore dollars in thousands 18,94519,509 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 1

28 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 1 from Annual Report 2025
Metric / unit 2025Company / as at 31 August 20252024Company / as at 31 August 2024 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 34139 PDF p. 48
Trade and other receivablesSingapore dollars in thousands 3,4292,350 PDF p. 48
PrepaymentsSingapore dollars in thousands 267 PDF p. 48
InventoriesSingapore dollars in thousands 22 PDF p. 48
SubtotalSingapore dollars in thousands 3,4912,498 PDF p. 48
Assets classified as held for saleSingapore dollars in thousands -- PDF p. 48
Total current assetsSingapore dollars in thousands 3,4912,498 PDF p. 48
Non-current assets
Other receivablesSingapore dollars in thousands -- PDF p. 48
Investments in subsidiariesSingapore dollars in thousands 21,08424,116 PDF p. 48
Financial asset, at fair value through profit or lossSingapore dollars in thousands -- PDF p. 48
Property, plant and equipmentSingapore dollars in thousands 1,9162,289 PDF p. 48
Investment propertiesSingapore dollars in thousands -- PDF p. 48
Intangible assetsSingapore dollars in thousands -- PDF p. 48
Deferred tax assetsSingapore dollars in thousands -- PDF p. 48
Total non-current assetsSingapore dollars in thousands 23,00026,405 PDF p. 48
Total assetsSingapore dollars in thousands 26,49128,903 PDF p. 48
Current liabilities
Trade and other payablesSingapore dollars in thousands 3,1473,860 PDF p. 48
Current income tax payableSingapore dollars in thousands -- PDF p. 48
Lease liabilitiesSingapore dollars in thousands 116156 PDF p. 48
Bank borrowingsSingapore dollars in thousands 299592 PDF p. 48
Total current liabilitiesSingapore dollars in thousands 3,5624,608 PDF p. 48
Non-current liabilities
Other payablesSingapore dollars in thousands 5,4255,443 PDF p. 48
Lease liabilitiesSingapore dollars in thousands 96182 PDF p. 48
Bank borrowingsSingapore dollars in thousands -- PDF p. 48
ProvisionsSingapore dollars in thousands -- PDF p. 48
Deferred tax liabilitiesSingapore dollars in thousands 325330 PDF p. 48
Total non-current liabilitiesSingapore dollars in thousands 5,8465,955 PDF p. 48
Total liabilitiesSingapore dollars in thousands 9,40810,563 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 2

10 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 2 from Annual Report 2025
Metric / unit 2025Group / as at 31 August 20252024Group / as at 31 August 2024 Source
Equity
Share capitalSingapore dollars in thousands 52,36652,366 PDF p. 49
Treasury sharesSingapore dollars in thousands (633)(633) PDF p. 49
Revaluation reserveSingapore dollars in thousands 666666 PDF p. 49
Other reservesSingapore dollars in thousands 2,2582,163 PDF p. 49
Currency translation reserveSingapore dollars in thousands (14,327)(13,986) PDF p. 49
Accumulated lossesSingapore dollars in thousands (17,116)(14,750) PDF p. 49
Equity attributable to owners of the CompanySingapore dollars in thousands 23,21425,826 PDF p. 49
Non-controlling interestsSingapore dollars in thousands 9431,985 PDF p. 49
Total equitySingapore dollars in thousands 24,15727,811 PDF p. 49
Total liabilities and equitySingapore dollars in thousands 43,10247,320 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 2

10 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 2 from Annual Report 2025
Metric / unit 2025Company / as at 31 August 20252024Company / as at 31 August 2024 Source
Equity
Share capitalSingapore dollars in thousands 52,36652,366 PDF p. 49
Treasury sharesSingapore dollars in thousands (633)(633) PDF p. 49
Revaluation reserveSingapore dollars in thousands -- PDF p. 49
Other reservesSingapore dollars in thousands -- PDF p. 49
Currency translation reserveSingapore dollars in thousands (11,938)(11,640) PDF p. 49
Accumulated lossesSingapore dollars in thousands (22,712)(21,753) PDF p. 49
Equity attributable to owners of the CompanySingapore dollars in thousands 17,08318,340 PDF p. 49
Non-controlling interestsSingapore dollars in thousands -- PDF p. 49
Total equitySingapore dollars in thousands 17,08318,340 PDF p. 49
Total liabilities and equitySingapore dollars in thousands 26,49128,903 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated statement of comprehensive income

26 metrics

Units appear below each metric. Scroll to compare years

Group consolidated statement of comprehensive income from Annual Report 2025
Metric / unit 2025Group / 1 September 2024 – 31 August 20252024Group / 1 September 2023 – 31 August 2024 Source
Group consolidated comprehensive income
RevenueSingapore dollars in thousands 32,87439,562 PDF p. 50
Other incomeSingapore dollars in thousands 2,1361,284 PDF p. 50
Raw materials, consumables used and changes in inventoriesSingapore dollars in thousands (19,079)(23,953) PDF p. 50
Employee benefits expenseSingapore dollars in thousands (8,550)(8,522) PDF p. 50
Depreciation of property, plant and equipmentSingapore dollars in thousands (2,522)(2,799) PDF p. 50
Amortisation of intangible assetsSingapore dollars in thousands -(27) PDF p. 50
Reversal of impairment of trade receivablesSingapore dollars in thousands 11178 PDF p. 50
Reversal of/(loss allowance for) impairment of non-trade receivablesSingapore dollars in thousands 44(7) PDF p. 50
Other expensesSingapore dollars in thousands (6,835)(8,065) PDF p. 50
Finance expensesSingapore dollars in thousands (576)(681) PDF p. 50
Loss before income taxSingapore dollars in thousands (2,497)(3,030) PDF p. 50
Income tax expenseSingapore dollars in thousands (712)(395) PDF p. 50
Loss for the financial yearSingapore dollars in thousands (3,209)(3,425) PDF p. 50
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operationsSingapore dollars in thousands (341)(260) PDF p. 50
Items that will not be reclassified subsequently to profit or loss:
Actuarial (loss)/gain on defined benefit plan, net of taxSingapore dollars in thousands (4)33 PDF p. 50
Exchange differences on translation of foreign operationsSingapore dollars in thousands (14)(39) PDF p. 50
Other comprehensive loss for the financial year, net of taxSingapore dollars in thousands (359)(266) PDF p. 50
Total comprehensive loss for the financial yearSingapore dollars in thousands (3,568)(3,691) PDF p. 50
Loss attributable to:
Owners of the CompanySingapore dollars in thousands (3,003)(3,310) PDF p. 50
Non-controlling interestsSingapore dollars in thousands (206)(115) PDF p. 50
SubtotalSingapore dollars in thousands (3,209)(3,425) PDF p. 50
Total comprehensive loss attributable to:
Owners of the CompanySingapore dollars in thousands (3,348)(3,537) PDF p. 50
Non-controlling interestsSingapore dollars in thousands (220)(154) PDF p. 50
SubtotalSingapore dollars in thousands (3,568)(3,691) PDF p. 50
Loss per share attributable to owners of the Company
Basic loss per shareSingapore cents per share (0.26)(0.43) PDF p. 50
Diluted loss per shareSingapore cents per share (0.26)(0.43) PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group changes in equity / 2025

10 metrics

Units appear below each metric. Scroll to compare years

Group changes in equity / 2025 from Annual Report 2025
Metric / unit 2025Group / Share capital2025Group / Treasury shares2025Group / Revaluation reserve2025Group / Other reserves2025Group / Currency translation reserve2025Group / Accumulated losses2025Group / Total attributable to owners of the Company2025Group / Non-controlling interests2025Group / Total equity Source
Group changes in equity / 2025
Balance as at 1 September 2024Singapore dollars in thousands 52,366(633)6662,163(13,986)(14,750)25,8261,98527,811 PDF p. 51
Loss for the financial yearSingapore dollars in thousands -----(3,003)(3,003)(206)(3,209) PDF p. 51
Actuarial loss on defined benefit planSingapore dollars in thousands ---(4)--(4)-(4) PDF p. 51
Foreign currency translationSingapore dollars in thousands ----(341)-(341)(14)(355) PDF p. 51
SubtotalSingapore dollars in thousands ---(4)(341)-(345)(14)(359) PDF p. 51
Total comprehensive loss for the financial yearSingapore dollars in thousands ---(4)(341)(3,003)(3,348)(220)(3,568) PDF p. 51
Transfer to statutory reserveSingapore dollars in thousands ---99-(99)--- PDF p. 51
Acquisition of additional equity interest in a subsidiarySingapore dollars in thousands -----736736(822)(86) PDF p. 51
Total transactions with owners recognised directly in equitySingapore dollars in thousands -----736736(822)(86) PDF p. 51
Balance as at 31 August 2025Singapore dollars in thousands 52,366(633)6662,258(14,327)(17,116)23,21494324,157 PDF p. 51
Definitions & sources

Original report: PDF p. 51 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group changes in equity / 2024

10 metrics

Units appear below each metric. Scroll to compare years

Group changes in equity / 2024 from Annual Report 2025
Metric / unit 2024Group / Share capital2024Group / Treasury shares2024Group / Revaluation reserve2024Group / Other reserves2024Group / Currency translation reserve2024Group / Accumulated losses2024Group / Total attributable to owners of the Company2024Group / Non-controlling interests2024Group / Total equity Source
Group changes in equity / 2024
Balance as at 1 September 2023Singapore dollars in thousands 50,377(633)6661,938(13,726)(11,248)27,3742,13929,513 PDF p. 52
Loss for the financial yearSingapore dollars in thousands -----(3,310)(3,310)(115)(3,425) PDF p. 52
Actuarial gain on defined benefit planSingapore dollars in thousands ---33--33-33 PDF p. 52
Foreign currency translationSingapore dollars in thousands ----(260)-(260)(39)(299) PDF p. 52
SubtotalSingapore dollars in thousands ---33(260)-(227)(39)(266) PDF p. 52
Total comprehensive income/(loss) for the financial yearSingapore dollars in thousands ---33(260)(3,310)(3,537)(154)(3,691) PDF p. 52
Transfer to statutory reserveSingapore dollars in thousands ---192-(192)--- PDF p. 52
Issue of new ordinary sharesSingapore dollars in thousands 1,989-----1,989-1,989 PDF p. 52
Total transactions with owners recognised directly in equitySingapore dollars in thousands 1,989--192-(192)1,989-1,989 PDF p. 52
Balance as at 31 August 2024Singapore dollars in thousands 52,366(633)6662,163(13,986)(14,750)25,8261,98527,811 PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 1

30 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 1 from Annual Report 2025
Metric / unit 2025Group / 1 September 2024 – 31 August 20252024Group / 1 September 2023 – 31 August 2024 Source
Cash flows from operating activities
Loss before income taxSingapore dollars in thousands (2,497)(3,030) PDF p. 53
Adjustments for:
- Depreciation of property, plant and equipmentSingapore dollars in thousands 2,5222,799 PDF p. 53
- Amortisation of intangible assetsSingapore dollars in thousands -27 PDF p. 53
- Defined benefit plan expenseSingapore dollars in thousands 6070 PDF p. 53
- Gain on disposal and re-measurement of asset held for sale, netSingapore dollars in thousands (1,570)- PDF p. 53
- Gain on disposal of property, plant and equipmentSingapore dollars in thousands (42)(48) PDF p. 53
- Fair value gain on investment properties, netSingapore dollars in thousands (256)(57) PDF p. 53
- Interest expenseSingapore dollars in thousands 576681 PDF p. 53
- Interest incomeSingapore dollars in thousands (3)(5) PDF p. 53
- Write-down of inventory obsolescence, netSingapore dollars in thousands 3214 PDF p. 53
- Reversal of impairment of trade receivablesSingapore dollars in thousands (11)(178) PDF p. 53
- (Reversal of)/loss allowance for impairment of non-trade receivablesSingapore dollars in thousands (44)7 PDF p. 53
- Impairment loss/(reversal of impairment) on property, plant and equipmentSingapore dollars in thousands 114(583) PDF p. 53
- Property, plant and equipment written offSingapore dollars in thousands -7 PDF p. 53
- Unrealised currency translation differenceSingapore dollars in thousands (79)239 PDF p. 53
SubtotalSingapore dollars in thousands (1,198)(57) PDF p. 53
Change in working capital:
- Trade and other receivablesSingapore dollars in thousands 1,245544 PDF p. 53
- PrepaymentsSingapore dollars in thousands 2369 PDF p. 53
- InventoriesSingapore dollars in thousands 7561,061 PDF p. 53
- Trade and other payablesSingapore dollars in thousands (554)(161) PDF p. 53
- ProvisionsSingapore dollars in thousands -(7) PDF p. 53
Cash generated from operationsSingapore dollars in thousands 2721,449 PDF p. 53
Interest receivedSingapore dollars in thousands 35 PDF p. 53
Income tax paidSingapore dollars in thousands (686)(296) PDF p. 53
Net cash (used in)/provided by operating activitiesSingapore dollars in thousands (411)1,158 PDF p. 53
Cash flows from investing activities
Proceeds from disposal of property, plant and equipmentSingapore dollars in thousands 102552 PDF p. 53
Proceeds from disposal of asset held for saleSingapore dollars in thousands 3,981- PDF p. 53
Additions to property, plant and equipmentSingapore dollars in thousands (1,167)(637) PDF p. 53
Acquisition of non-controlling interestsSingapore dollars in thousands (86)- PDF p. 53
Net cash provided by/(used in) investing activitiesSingapore dollars in thousands 2,830(85) PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 2

12 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 2 from Annual Report 2025
Metric / unit 2025Group / 1 September 2024 – 31 August 20252024Group / 1 September 2023 – 31 August 2024 Source
Cash flows from financing activities
Proceeds from rights issueSingapore dollars in thousands -1,989 PDF p. 54
Principal repayment of lease liabilitiesSingapore dollars in thousands (177)(220) PDF p. 54
Interest paid on lease liabilitiesSingapore dollars in thousands (102)(94) PDF p. 54
Proceeds from bank borrowingsSingapore dollars in thousands 1,828- PDF p. 54
Repayment of bank borrowingsSingapore dollars in thousands (1,594)(2,768) PDF p. 54
Interest paid on bank borrowingsSingapore dollars in thousands (474)(534) PDF p. 54
Repayment of loan from a directorSingapore dollars in thousands (494)(35) PDF p. 54
Net cash used in financing activitiesSingapore dollars in thousands (1,013)(1,662) PDF p. 54
Net increase/(decrease) in cash and cash equivalentsSingapore dollars in thousands 1,406(589) PDF p. 54
Cash and cash equivalents
Beginning of financial yearSingapore dollars in thousands 3,4984,020 PDF p. 54
Effect of currency translation on cash and cash equivalentsSingapore dollars in thousands 6967 PDF p. 54
End of financial yearSingapore dollars in thousands 4,9733,498 PDF p. 54
Definitions & sources

Original report: PDF p. 54 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / owners numerator

1 metrics

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Earnings / loss per share / owners numerator from Annual Report 2025
Metric / unit 2025Group / Singapore dollars in thousands / year ended 31 August 20252024Group / Singapore dollars in thousands / year ended 31 August 2024 Source
EPS inline typed note
Loss attributable to the owners of the Company ($’000)Singapore dollars in thousands (3,003)(3,310) PDF p. 103
Definitions & sources

Original report: PDF p. 103 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / weighted ordinary shares

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / weighted ordinary shares from Annual Report 2025
Metric / unit 2025Group / Ordinary shares in thousands / year ended 31 August 20252024Group / Ordinary shares in thousands / year ended 31 August 2024 Source
EPS inline typed note
Weighted average number of ordinary shares for basic loss per share (‘000)Ordinary shares in thousands 1,160,492773,209 PDF p. 103
Definitions & sources

Original report: PDF p. 103 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / basic and diluted cents

2 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / basic and diluted cents from Annual Report 2025
Metric / unit 2025Group / Singapore cents per share / year ended 31 August 20252024Group / Singapore cents per share / year ended 31 August 2024 Source
EPS inline typed note
Basic loss per share (cents per share)Singapore cents per share (0.26)(0.43) PDF p. 103
Diluted loss per share (cents per share)Singapore cents per share (0.26)(0.43) PDF p. 103
Definitions & sources

Original report: PDF p. 103 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Cash / financial position composition

1 metrics

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Cash / financial position composition from Annual Report 2025
Metric / unit 2025Group / financial position cash2024Group / financial position cash2025Company / financial position cash2024Company / financial position cash Source
Cash and cash equivalents
Cash at banks and cash on handSingapore dollars in thousands 5,9583,92834139 PDF p. 72
Definitions & sources

Original report: PDF p. 72 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Cash / consolidated cash-flow reconciliation

3 metrics

Units appear below each metric. Scroll to compare years

Cash / consolidated cash-flow reconciliation from Annual Report 2025
Metric / unit 2025Group / cash-flow cash, after explicit overdraft or pledged-deposit exclusions / year ended 31 August 20252024Group / cash-flow cash, after explicit overdraft or pledged-deposit exclusions / year ended 31 August 2024 Source
Cash flow cash reconciliation
Cash and bank balances (as above)Singapore dollars in thousands 5,9583,928 PDF p. 72
Less: Bank overdraft (Note 15)Singapore dollars in thousands (985)(430) PDF p. 72
Cash and cash equivalents per consolidated statement of cash flowsSingapore dollars in thousands 4,9733,498 PDF p. 72
Definitions & sources

Original report: PDF p. 72 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 1

21 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 1 from Annual Report 2025
Metric / unit 2023Group / as at 31 August 2023 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 4,020 PDF p. 47
Trade and other receivablesSingapore dollars in thousands 11,912 PDF p. 47
PrepaymentsSingapore dollars in thousands 152 PDF p. 47
InventoriesSingapore dollars in thousands 5,402 PDF p. 47
SubtotalSingapore dollars in thousands 21,486 PDF p. 47
Asset classified as held for saleSingapore dollars in thousands – PDF p. 47
Total current assetsSingapore dollars in thousands 21,486 PDF p. 47
Non-current assets
SubsidiariesSingapore dollars in thousands – PDF p. 47
Financial assets at fair value through profit or loss (“FVPL”)Singapore dollars in thousands – PDF p. 47
Property, plant and equipmentSingapore dollars in thousands 23,935 PDF p. 47
Investment propertiesSingapore dollars in thousands 5,879 PDF p. 47
Intangible assetsSingapore dollars in thousands 27 PDF p. 47
Deferred tax assetsSingapore dollars in thousands 75 PDF p. 47
Trade and other receivablesSingapore dollars in thousands – PDF p. 47
Total non-current assetsSingapore dollars in thousands 29,916 PDF p. 47
Total assetsSingapore dollars in thousands 51,402 PDF p. 47
Current liabilities
Trade and other payablesSingapore dollars in thousands 9,184 PDF p. 47
Current income tax payableSingapore dollars in thousands 120 PDF p. 47
Lease liabilitiesSingapore dollars in thousands 165 PDF p. 47
Bank borrowingsSingapore dollars in thousands 8,476 PDF p. 47
Total current liabilitiesSingapore dollars in thousands 17,945 PDF p. 47
Definitions & sources

Original report: PDF p. 47 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 1

21 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 1 from Annual Report 2025
Metric / unit 2023Company / as at 31 August 2023 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 89 PDF p. 47
Trade and other receivablesSingapore dollars in thousands 1,865 PDF p. 47
PrepaymentsSingapore dollars in thousands 18 PDF p. 47
InventoriesSingapore dollars in thousands 18 PDF p. 47
SubtotalSingapore dollars in thousands 1,990 PDF p. 47
Asset classified as held for saleSingapore dollars in thousands – PDF p. 47
Total current assetsSingapore dollars in thousands 1,990 PDF p. 47
Non-current assets
SubsidiariesSingapore dollars in thousands 23,077 PDF p. 47
Financial assets at fair value through profit or loss (“FVPL”)Singapore dollars in thousands – PDF p. 47
Property, plant and equipmentSingapore dollars in thousands 2,499 PDF p. 47
Investment propertiesSingapore dollars in thousands – PDF p. 47
Intangible assetsSingapore dollars in thousands – PDF p. 47
Deferred tax assetsSingapore dollars in thousands – PDF p. 47
Trade and other receivablesSingapore dollars in thousands – PDF p. 47
Total non-current assetsSingapore dollars in thousands 25,576 PDF p. 47
Total assetsSingapore dollars in thousands 27,566 PDF p. 47
Current liabilities
Trade and other payablesSingapore dollars in thousands 3,786 PDF p. 47
Current income tax payableSingapore dollars in thousands – PDF p. 47
Lease liabilitiesSingapore dollars in thousands 161 PDF p. 47
Bank borrowingsSingapore dollars in thousands 752 PDF p. 47
Total current liabilitiesSingapore dollars in thousands 4,699 PDF p. 47
Definitions & sources

Original report: PDF p. 47 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 2

17 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 2 from Annual Report 2025
Metric / unit 2023Group / as at 31 August 2023 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 36 PDF p. 48
Bank borrowingsSingapore dollars in thousands 2,267 PDF p. 48
Other payablesSingapore dollars in thousands 311 PDF p. 48
ProvisionsSingapore dollars in thousands 546 PDF p. 48
Deferred tax liabilitiesSingapore dollars in thousands 784 PDF p. 48
Total non-current liabilitiesSingapore dollars in thousands 3,944 PDF p. 48
Total liabilitiesSingapore dollars in thousands 21,889 PDF p. 48
Equity
Share capitalSingapore dollars in thousands 50,377 PDF p. 48
Treasury sharesSingapore dollars in thousands (633) PDF p. 48
Revaluation reserveSingapore dollars in thousands 666 PDF p. 48
Other reservesSingapore dollars in thousands 1,938 PDF p. 48
Currency translation reserveSingapore dollars in thousands (13,726) PDF p. 48
Accumulated lossesSingapore dollars in thousands (11,248) PDF p. 48
Equity attributable to owners of the CompanySingapore dollars in thousands 27,374 PDF p. 48
Non-controlling interestsSingapore dollars in thousands 2,139 PDF p. 48
Total equitySingapore dollars in thousands 29,513 PDF p. 48
Total liabilities and equitySingapore dollars in thousands 51,402 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 2

17 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 2 from Annual Report 2025
Metric / unit 2023Company / as at 31 August 2023 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 34 PDF p. 48
Bank borrowingsSingapore dollars in thousands 605 PDF p. 48
Other payablesSingapore dollars in thousands 5,597 PDF p. 48
ProvisionsSingapore dollars in thousands – PDF p. 48
Deferred tax liabilitiesSingapore dollars in thousands 342 PDF p. 48
Total non-current liabilitiesSingapore dollars in thousands 6,578 PDF p. 48
Total liabilitiesSingapore dollars in thousands 11,277 PDF p. 48
Equity
Share capitalSingapore dollars in thousands 50,377 PDF p. 48
Treasury sharesSingapore dollars in thousands (633) PDF p. 48
Revaluation reserveSingapore dollars in thousands – PDF p. 48
Other reservesSingapore dollars in thousands – PDF p. 48
Currency translation reserveSingapore dollars in thousands (11,088) PDF p. 48
Accumulated lossesSingapore dollars in thousands (22,367) PDF p. 48
Equity attributable to owners of the CompanySingapore dollars in thousands 16,289 PDF p. 48
Non-controlling interestsSingapore dollars in thousands – PDF p. 48
Total equitySingapore dollars in thousands 16,289 PDF p. 48
Total liabilities and equitySingapore dollars in thousands 27,566 PDF p. 48
Definitions & sources

Original report: PDF p. 48 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated statement of comprehensive income

25 metrics

Units appear below each metric. Scroll to compare years

Group consolidated statement of comprehensive income from Annual Report 2025
Metric / unit 2023Group / 1 September 2022 – 31 August 2023 Source
Group consolidated comprehensive income
RevenueSingapore dollars in thousands 43,769 PDF p. 49
Other incomeSingapore dollars in thousands 1,261 PDF p. 49
Raw materials, consumables used and changes in inventoriesSingapore dollars in thousands (26,599) PDF p. 49
Employee benefits expenseSingapore dollars in thousands (8,538) PDF p. 49
Depreciation of property, plant and equipmentSingapore dollars in thousands (2,616) PDF p. 49
Amortisation of intangible assetsSingapore dollars in thousands (16) PDF p. 49
Reversal of/(Loss allowance for) impairment of trade receivablesSingapore dollars in thousands (130) PDF p. 49
Loss allowance for impairment of non-trade receivablesSingapore dollars in thousands (460) PDF p. 49
Other expensesSingapore dollars in thousands (7,332) PDF p. 49
Finance costsSingapore dollars in thousands (555) PDF p. 49
Loss before income taxSingapore dollars in thousands (1,216) PDF p. 49
Income tax expenseSingapore dollars in thousands (515) PDF p. 49
Loss for the financial yearSingapore dollars in thousands (1,731) PDF p. 49
Items that may be reclassified subsequently to profit or loss
Exchange differences on translation of foreign operationsSingapore dollars in thousands (1,716) PDF p. 49
Items that will not be reclassified subsequently to profit or loss
Actuarial gain on defined benefit plan, net of taxSingapore dollars in thousands 171 PDF p. 49
Exchange differences on translation of foreign operationsSingapore dollars in thousands 92 PDF p. 49
Other comprehensive loss for the financial year, net of taxSingapore dollars in thousands (1,453) PDF p. 49
Total comprehensive loss for the financial yearSingapore dollars in thousands (3,184) PDF p. 49
Loss attributable to:
Owners of the CompanySingapore dollars in thousands (1,623) PDF p. 49
Non-controlling interestsSingapore dollars in thousands (108) PDF p. 49
SubtotalSingapore dollars in thousands (1,731) PDF p. 49
Total comprehensive loss attributable to:
Owners of the CompanySingapore dollars in thousands (3,168) PDF p. 49
Non-controlling interestsSingapore dollars in thousands (16) PDF p. 49
SubtotalSingapore dollars in thousands (3,184) PDF p. 49
Loss per share
Basic and diluted (cents)Singapore cents per share (0.24) PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group changes in equity / 2023

9 metrics

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Group changes in equity / 2023 from Annual Report 2025
Metric / unit 2023Group / Share capital2023Group / Treasury shares2023Group / Revaluation reserve2023Group / Other reserves2023Group / Currency translation reserve2023Group / Accumulated losses2023Group / Total attributable to owners of the Company2023Group / Non-controlling interests2023Group / Total equity Source
Group changes in equity / 2023
Balance as at 1 September 2022Singapore dollars in thousands 50,377(633)6661,719(12,010)(9,577)30,5422,15532,697 PDF p. 51
Loss for the financial yearSingapore dollars in thousands –––––(1,623)(1,623)(108)(1,731) PDF p. 51
Actuarial gain on defined benefit planSingapore dollars in thousands –––171––171–171 PDF p. 51
Foreign currency translationSingapore dollars in thousands ––––(1,716)–(1,716)92(1,624) PDF p. 51
SubtotalSingapore dollars in thousands –––171(1,716)–(1,545)92(1,453) PDF p. 51
Total comprehensive income/(loss) for the financial yearSingapore dollars in thousands –––171(1,716)(1,623)(3,168)(16)(3,184) PDF p. 51
Transfer to statutory reserveSingapore dollars in thousands –––48–(48)––– PDF p. 51
Total transactions with owners recognised directly in equitySingapore dollars in thousands –––48–(48)––– PDF p. 51
Balance as at 31 August 2023Singapore dollars in thousands 50,377(633)6661,938(13,726)(11,248)27,3742,13929,513 PDF p. 51
Definitions & sources

Original report: PDF p. 51 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 1

28 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 1 from Annual Report 2025
Metric / unit 2023Group / 1 September 2022 – 31 August 2023 Source
Operating activities:
Loss before income taxSingapore dollars in thousands (1,216) PDF p. 52
Adjustments for:
Depreciation of property, plant and equipmentSingapore dollars in thousands 2,616 PDF p. 52
Amortisation of intangible assetsSingapore dollars in thousands 16 PDF p. 52
Defined benefit plan expenseSingapore dollars in thousands 87 PDF p. 52
Gain on disposal of property, plant and equipmentSingapore dollars in thousands (8) PDF p. 52
Interest expenseSingapore dollars in thousands 555 PDF p. 52
Interest incomeSingapore dollars in thousands (31) PDF p. 52
Reversal of impairment on property, plant and equipment, netSingapore dollars in thousands (67) PDF p. 52
Fair value loss/(gain) on investment properties, netSingapore dollars in thousands 203 PDF p. 52
Write-down of inventory obsolescence, netSingapore dollars in thousands 25 PDF p. 52
(Reversal of)/loss allowance for impairment of trade receivablesSingapore dollars in thousands 130 PDF p. 52
Loss allowance for impairment of non-trade receivablesSingapore dollars in thousands 460 PDF p. 52
Property, plant and equipment written offSingapore dollars in thousands – PDF p. 52
Unrealised currency translation differenceSingapore dollars in thousands (314) PDF p. 52
SubtotalSingapore dollars in thousands 2,456 PDF p. 52
Change in working capital:
Trade and other receivablesSingapore dollars in thousands 1,303 PDF p. 52
PrepaymentsSingapore dollars in thousands (53) PDF p. 52
InventoriesSingapore dollars in thousands 345 PDF p. 52
Trade and other payablesSingapore dollars in thousands (3,928) PDF p. 52
ProvisionsSingapore dollars in thousands (18) PDF p. 52
Cash generated from operationsSingapore dollars in thousands 105 PDF p. 52
Interest receivedSingapore dollars in thousands 31 PDF p. 52
Income tax paidSingapore dollars in thousands (494) PDF p. 52
Net cash generated from/(used in) operating activitiesSingapore dollars in thousands (358) PDF p. 52
Investing activities:
Proceeds from disposal of property, plant and equipmentSingapore dollars in thousands 27 PDF p. 52
Proceeds from disposal of club membershipSingapore dollars in thousands 42 PDF p. 52
Purchase of property, plant and equipmentSingapore dollars in thousands (713) PDF p. 52
Net cash used in investing activitiesSingapore dollars in thousands (644) PDF p. 52
Definitions & sources

Original report: PDF p. 52 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 2

12 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 2 from Annual Report 2025
Metric / unit 2023Group / 1 September 2022 – 31 August 2023 Source
Financing activities:
Proceeds from rights issueSingapore dollars in thousands – PDF p. 53
Proceeds from bank borrowingsSingapore dollars in thousands 4,339 PDF p. 53
Repayment of bank borrowingsSingapore dollars in thousands (2,074) PDF p. 53
Interest paid on bank borrowingsSingapore dollars in thousands (412) PDF p. 53
(Repayment of)/Proceeds from loan from directorSingapore dollars in thousands 410 PDF p. 53
Principal repayment of lease liabilitiesSingapore dollars in thousands (233) PDF p. 53
Interest paid on lease liabilitiesSingapore dollars in thousands (118) PDF p. 53
Net cash (used in)/generated from financing activitiesSingapore dollars in thousands 1,912 PDF p. 53
Net (decrease)/increase in cash and cash equivalentsSingapore dollars in thousands 910 PDF p. 53
Cash and cash equivalents as at the beginning of the financial yearSingapore dollars in thousands 2,720 PDF p. 53
Effect of foreign exchange rate changes on cash and cash equivalentsSingapore dollars in thousands 390 PDF p. 53
Cash and cash equivalents at end of financial yearSingapore dollars in thousands 4,020 PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / owners numerator

1 metrics

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Earnings / loss per share / owners numerator from Annual Report 2025
Metric / unit 2023Group / Singapore dollars in thousands / year ended 31 August 2023 Source
Loss for the purposes of basic and diluted loss per share (loss attributable to
the owners of the Company)Singapore dollars in thousands (1,623) PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / weighted ordinary shares

1 metrics

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Earnings / loss per share / weighted ordinary shares from Annual Report 2025
Metric / unit 2023Group / Ordinary shares in thousands / year ended 31 August 2023 Source
EPS original year-anchored typed note
Number of shares (’000) Weighted average number of ordinary shares for the purposes of basic earnings or loss per shareOrdinary shares in thousands 679,497 PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / basic and diluted cents

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / basic and diluted cents from Annual Report 2025
Metric / unit 2023Group / Singapore cents per share / year ended 31 August 2023 Source
Loss per share (cents)
Basic and dilutedSingapore cents per share (0.24) PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Cash / financial position composition

1 metrics

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Cash / financial position composition from Annual Report 2025
Metric / unit 2023Group / financial position cash2023Company / financial position cash Source
Cash and cash equivalents
Cash and bank balancesSingapore dollars in thousands 4,02089 PDF p. 69
Definitions & sources

Original report: PDF p. 69 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Cash / consolidated cash-flow reconciliation

3 metrics

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Cash / consolidated cash-flow reconciliation from Annual Report 2025
Metric / unit 2023Group / cash-flow cash, after explicit overdraft or pledged-deposit exclusions / year ended 31 August 2023 Source
Cash flow cash reconciliation
Cash and bank balances (as above)Singapore dollars in thousands 4,020 PDF p. 69
Less: Bank overdraft (Note 15)Singapore dollars in thousands – PDF p. 69
Cash and cash equivalents per consolidated statement of cash flowsSingapore dollars in thousands 4,020 PDF p. 69
Definitions & sources

Original report: PDF p. 69 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

FY2023 official corrigendum / operating cash-flow bridge

9 metrics

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FY2023 official corrigendum / operating cash-flow bridge from Annual Report 2025
Metric / unit 2023Group / Original2023Group / Updated Source
FY2023 official corrigendum / operating cash-flow bridge
Trade and other receivablesSingapore dollars in thousands 1,2991,303 PDF p. 1
PrepaymentsSingapore dollars in thousands (53)(53) PDF p. 1
InventoriesSingapore dollars in thousands 345345 PDF p. 1
Trade and other payablesSingapore dollars in thousands (3,914)(3,928) PDF p. 1
ProvisionsSingapore dollars in thousands (102)69 PDF p. 1
Cash generated from operationsSingapore dollars in thousands (56)105 PDF p. 1
Interest receivedSingapore dollars in thousands 3131 PDF p. 1
Income tax paidSingapore dollars in thousands (333)(494) PDF p. 1
Net cash used in operating activitiesSingapore dollars in thousands (358)(358) PDF p. 1
Definitions & sources

Original report: PDF p. 1 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

FY2023 official corrigendum / income-tax component bridge

6 metrics

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FY2023 official corrigendum / income-tax component bridge from Annual Report 2025
Metric / unit 2023Group / Original2023Group / Updated Source
FY2023 official corrigendum / income-tax component bridge
Current tax - current financial yearSingapore dollars in thousands 11593 PDF p. 1
- under provision in prior financial yearsSingapore dollars in thousands 209231 PDF p. 1
- withholding taxSingapore dollars in thousands 8686 PDF p. 1
SubtotalSingapore dollars in thousands 410410 PDF p. 1
Deferred tax - current financial year (Note 18)Singapore dollars in thousands 105105 PDF p. 1
SubtotalSingapore dollars in thousands 515515 PDF p. 1
Definitions & sources

Original report: PDF p. 1 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

FY2023 official corrigendum / tax reconciliation bridge

11 metrics

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FY2023 official corrigendum / tax reconciliation bridge from Annual Report 2025
Metric / unit 2023Group / Original2023Group / Updated Source
FY2023 official corrigendum / tax reconciliation bridge
(Loss)/profit before income taxSingapore dollars in thousands (1,216)(1,216) PDF p. 2
Income tax calculated at statutory tax rate of 17%Singapore dollars in thousands (207)(207) PDF p. 2
Effects of different tax rates of overseas operationsSingapore dollars in thousands (129)(129) PDF p. 2
Effects of expenses not deductible for income taxSingapore dollars in thousands 217304 PDF p. 2
purposes Effects of income not subject to taxSingapore dollars in thousands (323)(325) PDF p. 2
Utilisation of deferred tax assets not recognised in priorSingapore dollars in thousands -- PDF p. 2
financial years Deferred tax assets not recognisedSingapore dollars in thousands 975567 PDF p. 2
(Over)/Under provision of current income tax in priorSingapore dollars in thousands 209231 PDF p. 2
years Withholding taxSingapore dollars in thousands 8686 PDF p. 2
Other itemsSingapore dollars in thousands (313)12 PDF p. 2
Total income tax expense recognised in profit or lossSingapore dollars in thousands 515515 PDF p. 2
Definitions & sources

Original report: PDF p. 2 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 1

21 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 1 from Annual Report 2025
Metric / unit 2022Group / as at 31 August 2022 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 3,010 PDF p. 49
Trade and other receivablesSingapore dollars in thousands 13,136 PDF p. 49
PrepaymentsSingapore dollars in thousands 99 PDF p. 49
InventoriesSingapore dollars in thousands 5,772 PDF p. 49
SubtotalSingapore dollars in thousands 22,017 PDF p. 49
Assets classified as held for saleSingapore dollars in thousands – PDF p. 49
Total current assetsSingapore dollars in thousands 22,017 PDF p. 49
Non-current assets
SubsidiariesSingapore dollars in thousands – PDF p. 49
Financial assets at fair value through profit or loss (“FVTPL”)Singapore dollars in thousands – PDF p. 49
Property, plant and equipmentSingapore dollars in thousands 27,160 PDF p. 49
Investment propertiesSingapore dollars in thousands 6,319 PDF p. 49
Intangible assetsSingapore dollars in thousands 88 PDF p. 49
Deferred tax assetsSingapore dollars in thousands 73 PDF p. 49
Trade and other receivablesSingapore dollars in thousands 752 PDF p. 49
Total non-current assetsSingapore dollars in thousands 34,392 PDF p. 49
Total assetsSingapore dollars in thousands 56,409 PDF p. 49
Current liabilities
Trade and other payablesSingapore dollars in thousands 12,666 PDF p. 49
Current income tax payableSingapore dollars in thousands 204 PDF p. 49
Lease liabilitiesSingapore dollars in thousands 161 PDF p. 49
Bank borrowingsSingapore dollars in thousands 4,429 PDF p. 49
Total current liabilitiesSingapore dollars in thousands 17,460 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 1

21 metrics

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Company statement of financial position / part 1 from Annual Report 2025
Metric / unit 2022Company / as at 31 August 2022 Source
Current assets
Cash and cash equivalentsSingapore dollars in thousands 93 PDF p. 49
Trade and other receivablesSingapore dollars in thousands 2,789 PDF p. 49
PrepaymentsSingapore dollars in thousands 65 PDF p. 49
InventoriesSingapore dollars in thousands 6 PDF p. 49
SubtotalSingapore dollars in thousands 2,953 PDF p. 49
Assets classified as held for saleSingapore dollars in thousands – PDF p. 49
Total current assetsSingapore dollars in thousands 2,953 PDF p. 49
Non-current assets
SubsidiariesSingapore dollars in thousands 26,901 PDF p. 49
Financial assets at fair value through profit or loss (“FVTPL”)Singapore dollars in thousands – PDF p. 49
Property, plant and equipmentSingapore dollars in thousands 3,071 PDF p. 49
Investment propertiesSingapore dollars in thousands – PDF p. 49
Intangible assetsSingapore dollars in thousands – PDF p. 49
Deferred tax assetsSingapore dollars in thousands – PDF p. 49
Trade and other receivablesSingapore dollars in thousands – PDF p. 49
Total non-current assetsSingapore dollars in thousands 29,972 PDF p. 49
Total assetsSingapore dollars in thousands 32,925 PDF p. 49
Current liabilities
Trade and other payablesSingapore dollars in thousands 5,419 PDF p. 49
Current income tax payableSingapore dollars in thousands – PDF p. 49
Lease liabilitiesSingapore dollars in thousands 156 PDF p. 49
Bank borrowingsSingapore dollars in thousands 702 PDF p. 49
Total current liabilitiesSingapore dollars in thousands 6,277 PDF p. 49
Definitions & sources

Original report: PDF p. 49 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 2

17 metrics

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Group statement of financial position / part 2 from Annual Report 2025
Metric / unit 2022Group / as at 31 August 2022 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 181 PDF p. 50
Bank borrowingsSingapore dollars in thousands 4,417 PDF p. 50
Other payablesSingapore dollars in thousands 322 PDF p. 50
ProvisionsSingapore dollars in thousands 660 PDF p. 50
Deferred tax liabilitiesSingapore dollars in thousands 672 PDF p. 50
Total non-current liabilitiesSingapore dollars in thousands 6,252 PDF p. 50
Total liabilitiesSingapore dollars in thousands 23,712 PDF p. 50
Equity
Share capitalSingapore dollars in thousands 50,377 PDF p. 50
Treasury sharesSingapore dollars in thousands (633) PDF p. 50
Revaluation reserveSingapore dollars in thousands 666 PDF p. 50
Other reserveSingapore dollars in thousands 1,719 PDF p. 50
Currency translation reserveSingapore dollars in thousands (12,010) PDF p. 50
Accumulated lossesSingapore dollars in thousands (9,577) PDF p. 50
Equity attributable to owners of the CompanySingapore dollars in thousands 30,542 PDF p. 50
Non-controlling interestsSingapore dollars in thousands 2,155 PDF p. 50
Total equitySingapore dollars in thousands 32,697 PDF p. 50
Total liabilities and equitySingapore dollars in thousands 56,409 PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 2

17 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 2 from Annual Report 2025
Metric / unit 2022Company / as at 31 August 2022 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 172 PDF p. 50
Bank borrowingsSingapore dollars in thousands 1,399 PDF p. 50
Other payablesSingapore dollars in thousands 4,080 PDF p. 50
ProvisionsSingapore dollars in thousands – PDF p. 50
Deferred tax liabilitiesSingapore dollars in thousands – PDF p. 50
Total non-current liabilitiesSingapore dollars in thousands 5,651 PDF p. 50
Total liabilitiesSingapore dollars in thousands 11,928 PDF p. 50
Equity
Share capitalSingapore dollars in thousands 50,377 PDF p. 50
Treasury sharesSingapore dollars in thousands (633) PDF p. 50
Revaluation reserveSingapore dollars in thousands – PDF p. 50
Other reserveSingapore dollars in thousands – PDF p. 50
Currency translation reserveSingapore dollars in thousands (10,411) PDF p. 50
Accumulated lossesSingapore dollars in thousands (18,336) PDF p. 50
Equity attributable to owners of the CompanySingapore dollars in thousands 20,997 PDF p. 50
Non-controlling interestsSingapore dollars in thousands – PDF p. 50
Total equitySingapore dollars in thousands 20,997 PDF p. 50
Total liabilities and equitySingapore dollars in thousands 32,925 PDF p. 50
Definitions & sources

Original report: PDF p. 50 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated statement of comprehensive income

25 metrics

Units appear below each metric. Scroll to compare years

Group consolidated statement of comprehensive income from Annual Report 2025
Metric / unit 2022Group / 1 September 2021 – 31 August 2022 Source
Group consolidated comprehensive income
RevenueSingapore dollars in thousands 49,852 PDF p. 51
Other incomeSingapore dollars in thousands 4,353 PDF p. 51
Raw materials, consumables used and changes in inventoriesSingapore dollars in thousands (32,265) PDF p. 51
Employee benefits expenseSingapore dollars in thousands (9,761) PDF p. 51
Depreciation of property, plant and equipmentSingapore dollars in thousands (2,743) PDF p. 51
Amortisation of intangible assetsSingapore dollars in thousands – PDF p. 51
Loss allowance for impairment of trade receivablesSingapore dollars in thousands (10) PDF p. 51
(Loss allowance)/reversal of loss allowance for impairment of non-trade receivablesSingapore dollars in thousands 28 PDF p. 51
Other expensesSingapore dollars in thousands (7,937) PDF p. 51
Finance costsSingapore dollars in thousands (424) PDF p. 51
(Loss)/Profit before income taxSingapore dollars in thousands 1,093 PDF p. 51
Income tax expenseSingapore dollars in thousands (538) PDF p. 51
(Loss)/Profit for the financial yearSingapore dollars in thousands 555 PDF p. 51
Items that may be reclassified subsequently to profit or loss
Exchange differences on translation of foreign operationsSingapore dollars in thousands (1,144) PDF p. 51
Items that will not be reclassified subsequently to profit or loss
Actuarial gain on defined benefit plan, net of taxSingapore dollars in thousands 314 PDF p. 51
Exchange differences on translation of foreign operationsSingapore dollars in thousands (179) PDF p. 51
Other comprehensive loss for the financial year, net of taxSingapore dollars in thousands (1,009) PDF p. 51
Total comprehensive loss for the financial yearSingapore dollars in thousands (454) PDF p. 51
(Loss)/Profit attributable to:
Owners of the CompanySingapore dollars in thousands 137 PDF p. 51
Non-controlling interestsSingapore dollars in thousands 418 PDF p. 51
SubtotalSingapore dollars in thousands 555 PDF p. 51
Total comprehensive income/(loss) attributable to:
Owners of the CompanySingapore dollars in thousands (693) PDF p. 51
Non-controlling interestsSingapore dollars in thousands 239 PDF p. 51
SubtotalSingapore dollars in thousands (454) PDF p. 51
(Loss)/Earnings per share
Basic and diluted (cents)Singapore cents per share 0.02 PDF p. 51
Definitions & sources

Original report: PDF p. 51 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group changes in equity / 2022

10 metrics

Units appear below each metric. Scroll to compare years

Group changes in equity / 2022 from Annual Report 2025
Metric / unit 2022Group / Share capital2022Group / Treasury shares2022Group / Revaluation reserve2022Group / Other reserves2022Group / Currency translation reserve2022Group / Accumulated losses2022Group / Total attributable to owners of the Company2022Group / Non-controlling interests2022Group / Total equity Source
Group changes in equity / 2022
Balance as at 1 September 2021Singapore dollars in thousands 49,079(633)6661,205(10,866)(9,514)29,9371,91631,853 PDF p. 53
Profit for the financial yearSingapore dollars in thousands –––––137137418555 PDF p. 53
Actuarial gain on defined benefit planSingapore dollars in thousands –––314––314–314 PDF p. 53
Foreign currency translationSingapore dollars in thousands ––––(1,144)–(1,144)(179)(1,323) PDF p. 53
SubtotalSingapore dollars in thousands –––314(1,144)–(830)(179)(1,009) PDF p. 53
Total comprehensive income/(loss) for the financial yearSingapore dollars in thousands –––314(1,144)137(693)239(454) PDF p. 53
Transfer to statutory reserveSingapore dollars in thousands –––200–(200)––– PDF p. 53
Share placementSingapore dollars in thousands 1,298–––––1,298–1,298 PDF p. 53
Total transactions with owners recognised directly in equitySingapore dollars in thousands 1,298––200–(200)1,298–1,298 PDF p. 53
Balance as at 31 August 2022Singapore dollars in thousands 50,377(633)6661,719(12,010)(9,577)30,5422,15532,697 PDF p. 53
Definitions & sources

Original report: PDF p. 53 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 1

31 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 1 from Annual Report 2025
Metric / unit 2022Group / 1 September 2021 – 31 August 2022 Source
Operating activities:
(Loss)/Profit before income taxSingapore dollars in thousands 1,093 PDF p. 54
Adjustments for:
Depreciation of property, plant and equipmentSingapore dollars in thousands 2,743 PDF p. 54
Amortisation of intangible assetsSingapore dollars in thousands – PDF p. 54
Gain on disposal of property, plant and equipmentSingapore dollars in thousands (69) PDF p. 54
Interest expenseSingapore dollars in thousands 424 PDF p. 54
Interest incomeSingapore dollars in thousands (7) PDF p. 54
(Reversal of)/Impairment on property, plant and equipmentSingapore dollars in thousands 531 PDF p. 54
Net fair value loss/(gain) on investment propertySingapore dollars in thousands (50) PDF p. 54
Gain on disposal of assets held for salesSingapore dollars in thousands (1,347) PDF p. 54
(Reversal of)/write-down of inventory obsolescenceSingapore dollars in thousands (17) PDF p. 54
Loss allowance for impairment of trade receivablesSingapore dollars in thousands 10 PDF p. 54
(Reversal of)/loss allowance for impairment of non-trade receivablesSingapore dollars in thousands (28) PDF p. 54
Gain on termination of leaseSingapore dollars in thousands (96) PDF p. 54
Unrealised currency translation differenceSingapore dollars in thousands (741) PDF p. 54
SubtotalSingapore dollars in thousands 2,446 PDF p. 54
Trade and other receivablesSingapore dollars in thousands 2,529 PDF p. 54
PrepaymentsSingapore dollars in thousands 149 PDF p. 54
InventoriesSingapore dollars in thousands 693 PDF p. 54
Trade and other payablesSingapore dollars in thousands (5,570) PDF p. 54
ProvisionsSingapore dollars in thousands (267) PDF p. 54
Cash generated from operationsSingapore dollars in thousands (20) PDF p. 54
Interest receivedSingapore dollars in thousands 7 PDF p. 54
Income tax paidSingapore dollars in thousands (221) PDF p. 54
Net cash used in operating activitiesSingapore dollars in thousands (234) PDF p. 54
Investing activities:
Proceeds from disposal of property, plant and equipmentSingapore dollars in thousands 1,172 PDF p. 54
Proceeds from disposal of club membershipSingapore dollars in thousands – PDF p. 54
Advances paid for purchase of property, plant and equipmentSingapore dollars in thousands (116) PDF p. 54
Decrease in fixed deposits pledgedSingapore dollars in thousands 152 PDF p. 54
Purchase of property, plant and equipmentSingapore dollars in thousands (1,354) PDF p. 54
Purchase of intangible assetsSingapore dollars in thousands (48) PDF p. 54
Net cash used in investing activitiesSingapore dollars in thousands (194) PDF p. 54
Definitions & sources

Original report: PDF p. 54 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 2

13 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 2 from Annual Report 2025
Metric / unit 2022Group / 1 September 2021 – 31 August 2022 Source
Financing activities:
Proceeds from share placementsSingapore dollars in thousands 1,298 PDF p. 55
Proceeds from bank borrowingsSingapore dollars in thousands 840 PDF p. 55
Repayment of bank borrowingsSingapore dollars in thousands (1,718) PDF p. 55
Interest paid on bank borrowingsSingapore dollars in thousands (340) PDF p. 55
Proceeds from loan from directorSingapore dollars in thousands 228 PDF p. 55
Interest paid on loan from directorSingapore dollars in thousands (3) PDF p. 55
Principal repayment of lease liabilitiesSingapore dollars in thousands (176) PDF p. 55
Interest paid on lease liabilitiesSingapore dollars in thousands (81) PDF p. 55
Net cash generated from financing activitiesSingapore dollars in thousands 48 PDF p. 55
Net increase/(decrease) in cash and cash equivalentsSingapore dollars in thousands (380) PDF p. 55
Cash and cash equivalents as at the beginning of the financial yearSingapore dollars in thousands 3,045 PDF p. 55
Effect of foreign exchange rate changes on cash and cash equivalentsSingapore dollars in thousands 55 PDF p. 55
Cash and cash equivalents at end of financial year (Note 4)Singapore dollars in thousands 2,720 PDF p. 55
Definitions & sources

Original report: PDF p. 55 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / owners numerator

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / owners numerator from Annual Report 2025
Metric / unit 2022Group / Singapore dollars in thousands / year ended 31 August 2022 Source
Profit/(loss) for the purposes of basic and diluted earnings/(loss) per share (profit/
(loss) attributable to the owners of the Company)Singapore dollars in thousands 137 PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / weighted ordinary shares

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / weighted ordinary shares from Annual Report 2025
Metric / unit 2022Group / Ordinary shares in thousands / year ended 31 August 2022 Source
EPS original year-anchored typed note
Number of shares (’000) Weighted average number of ordinary shares for the purposes of basic earnings or loss per shareOrdinary shares in thousands 645,472 PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / basic and diluted cents

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / basic and diluted cents from Annual Report 2025
Metric / unit 2022Group / Singapore cents per share / year ended 31 August 2022 Source
(Loss)/Earnings per share (cents)
Basic and dilutedSingapore cents per share 0.02 PDF p. 105
Definitions & sources

Original report: PDF p. 105 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 1

22 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 1 from Annual Report 2025
Metric / unit 2021Group / as at 31 August 2021 Source
Current assets
Cash and bank balancesSingapore dollars in thousands 3,045 PDF p. 81
Fixed depositsSingapore dollars in thousands 152 PDF p. 81
Trade and other receivablesSingapore dollars in thousands 10,663 PDF p. 81
PrepaymentsSingapore dollars in thousands 245 PDF p. 81
InventoriesSingapore dollars in thousands 7,188 PDF p. 81
SubtotalSingapore dollars in thousands 21,293 PDF p. 81
Assets classified as held for saleSingapore dollars in thousands 611 PDF p. 81
Total current assetsSingapore dollars in thousands 21,904 PDF p. 81
Non-current assets
SubsidiariesSingapore dollars in thousands – PDF p. 81
Financial assets at fair value through profit or loss (“FVTPL”)Singapore dollars in thousands – PDF p. 81
Property, plant and equipmentSingapore dollars in thousands 29,938 PDF p. 81
Investment propertiesSingapore dollars in thousands 6,303 PDF p. 81
Intangible assetsSingapore dollars in thousands 46 PDF p. 81
Deferred tax assetsSingapore dollars in thousands 21 PDF p. 81
Other receivablesSingapore dollars in thousands – PDF p. 81
Total non-current assetsSingapore dollars in thousands 36,308 PDF p. 81
Total assetsSingapore dollars in thousands 58,212 PDF p. 81
Current liabilities
Trade and other payablesSingapore dollars in thousands 15,147 PDF p. 81
Current income tax payableSingapore dollars in thousands 225 PDF p. 81
Lease liabilitiesSingapore dollars in thousands 163 PDF p. 81
Bank borrowingsSingapore dollars in thousands 3,906 PDF p. 81
Total current liabilitiesSingapore dollars in thousands 19,441 PDF p. 81
Definitions & sources

Original report: PDF p. 81 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 1

22 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 1 from Annual Report 2025
Metric / unit 2021Company / as at 31 August 2021 Source
Current assets
Cash and bank balancesSingapore dollars in thousands 236 PDF p. 81
Fixed depositsSingapore dollars in thousands – PDF p. 81
Trade and other receivablesSingapore dollars in thousands 2,430 PDF p. 81
PrepaymentsSingapore dollars in thousands 13 PDF p. 81
InventoriesSingapore dollars in thousands 3 PDF p. 81
SubtotalSingapore dollars in thousands 2,682 PDF p. 81
Assets classified as held for saleSingapore dollars in thousands – PDF p. 81
Total current assetsSingapore dollars in thousands 2,682 PDF p. 81
Non-current assets
SubsidiariesSingapore dollars in thousands 27,362 PDF p. 81
Financial assets at fair value through profit or loss (“FVTPL”)Singapore dollars in thousands – PDF p. 81
Property, plant and equipmentSingapore dollars in thousands 2,809 PDF p. 81
Investment propertiesSingapore dollars in thousands – PDF p. 81
Intangible assetsSingapore dollars in thousands – PDF p. 81
Deferred tax assetsSingapore dollars in thousands – PDF p. 81
Other receivablesSingapore dollars in thousands – PDF p. 81
Total non-current assetsSingapore dollars in thousands 30,171 PDF p. 81
Total assetsSingapore dollars in thousands 32,853 PDF p. 81
Current liabilities
Trade and other payablesSingapore dollars in thousands 4,823 PDF p. 81
Current income tax payableSingapore dollars in thousands – PDF p. 81
Lease liabilitiesSingapore dollars in thousands 152 PDF p. 81
Bank borrowingsSingapore dollars in thousands 702 PDF p. 81
Total current liabilitiesSingapore dollars in thousands 5,677 PDF p. 81
Definitions & sources

Original report: PDF p. 81 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group statement of financial position / part 2

17 metrics

Units appear below each metric. Scroll to compare years

Group statement of financial position / part 2 from Annual Report 2025
Metric / unit 2021Group / as at 31 August 2021 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 105 PDF p. 82
Bank borrowingsSingapore dollars in thousands 5,313 PDF p. 82
Other payablesSingapore dollars in thousands 285 PDF p. 82
ProvisionsSingapore dollars in thousands 926 PDF p. 82
Deferred tax liabilitiesSingapore dollars in thousands 289 PDF p. 82
Total non-current liabilitiesSingapore dollars in thousands 6,918 PDF p. 82
Total liabilitiesSingapore dollars in thousands 26,359 PDF p. 82
Equity
Share capitalSingapore dollars in thousands 49,079 PDF p. 82
Treasury sharesSingapore dollars in thousands (633) PDF p. 82
Revaluation reserveSingapore dollars in thousands 666 PDF p. 82
Other reserveSingapore dollars in thousands 1,205 PDF p. 82
Currency translation accountSingapore dollars in thousands (10,866) PDF p. 82
Accumulated lossesSingapore dollars in thousands (9,514) PDF p. 82
Equity attributable to owners of the parentSingapore dollars in thousands 29,937 PDF p. 82
Non-controlling interestsSingapore dollars in thousands 1,916 PDF p. 82
Total equitySingapore dollars in thousands 31,853 PDF p. 82
Total liabilities and equitySingapore dollars in thousands 58,212 PDF p. 82
Definitions & sources

Original report: PDF p. 82 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Company statement of financial position / part 2

17 metrics

Units appear below each metric. Scroll to compare years

Company statement of financial position / part 2 from Annual Report 2025
Metric / unit 2021Company / as at 31 August 2021 Source
Non-current liabilities
Lease liabilitiesSingapore dollars in thousands 85 PDF p. 82
Bank borrowingsSingapore dollars in thousands 2,121 PDF p. 82
Other payablesSingapore dollars in thousands 3,722 PDF p. 82
ProvisionsSingapore dollars in thousands – PDF p. 82
Deferred tax liabilitiesSingapore dollars in thousands – PDF p. 82
Total non-current liabilitiesSingapore dollars in thousands 5,928 PDF p. 82
Total liabilitiesSingapore dollars in thousands 11,605 PDF p. 82
Equity
Share capitalSingapore dollars in thousands 49,079 PDF p. 82
Treasury sharesSingapore dollars in thousands (633) PDF p. 82
Revaluation reserveSingapore dollars in thousands – PDF p. 82
Other reserveSingapore dollars in thousands – PDF p. 82
Currency translation accountSingapore dollars in thousands (11,437) PDF p. 82
Accumulated lossesSingapore dollars in thousands (15,761) PDF p. 82
Equity attributable to owners of the parentSingapore dollars in thousands 21,248 PDF p. 82
Non-controlling interestsSingapore dollars in thousands – PDF p. 82
Total equitySingapore dollars in thousands 21,248 PDF p. 82
Total liabilities and equitySingapore dollars in thousands 32,853 PDF p. 82
Definitions & sources

Original report: PDF p. 82 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated statement of comprehensive income

23 metrics

Units appear below each metric. Scroll to compare years

Group consolidated statement of comprehensive income from Annual Report 2025
Metric / unit 2021Group / 1 September 2020 – 31 August 2021 Source
Group consolidated comprehensive income
RevenueSingapore dollars in thousands 45,458 PDF p. 83
Other incomeSingapore dollars in thousands 1,611 PDF p. 83
Raw materials, consumables used and changes in inventoriesSingapore dollars in thousands (26,395) PDF p. 83
Employee benefits expenseSingapore dollars in thousands (9,949) PDF p. 83
Depreciation and amortisation expenseSingapore dollars in thousands (2,809) PDF p. 83
(Loss allowance)/reversal of loss allowance for impairment of trade receivablesSingapore dollars in thousands 20 PDF p. 83
Reversal of loss allowance for impairment of non-trade receivablesSingapore dollars in thousands - PDF p. 83
Other expensesSingapore dollars in thousands (15,030) PDF p. 83
Finance costsSingapore dollars in thousands (342) PDF p. 83
Profit/(Loss) before income taxSingapore dollars in thousands (7,436) PDF p. 83
Income tax expenseSingapore dollars in thousands (296) PDF p. 83
Profit/(Loss) for the financial yearSingapore dollars in thousands (7,732) PDF p. 83
Items that may be reclassified subsequently to profit or loss
Exchange differences on translation of foreign operationsSingapore dollars in thousands (486) PDF p. 83
Items that will not be reclassified subsequently to profit or loss
Actuarial gain on defined benefit plan, net of taxSingapore dollars in thousands 193 PDF p. 83
Other comprehensive income for the financial year, net of taxSingapore dollars in thousands (293) PDF p. 83
Total comprehensive income for the financial yearSingapore dollars in thousands (8,025) PDF p. 83
Profit/(Loss) attributable to:
Owners of the parentSingapore dollars in thousands (7,824) PDF p. 83
Non-controlling interestsSingapore dollars in thousands 92 PDF p. 83
SubtotalSingapore dollars in thousands (7,732) PDF p. 83
Total comprehensive income/(Loss) attributable to:
Owners of the parentSingapore dollars in thousands (8,017) PDF p. 83
Non-controlling interestsSingapore dollars in thousands (8) PDF p. 83
SubtotalSingapore dollars in thousands (8,025) PDF p. 83
Earnings/(Loss) per share
Basic and diluted (cents)Singapore cents per share (1.30) PDF p. 83
Definitions & sources

Original report: PDF p. 83 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group changes in equity / 2021

11 metrics

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Group changes in equity / 2021 from Annual Report 2025
Metric / unit 2021Group / Share capital2021Group / Treasury shares2021Group / Revaluation reserve2021Group / Other reserves2021Group / Share awards reserve2021Group / Currency translation reserve2021Group / Accumulated losses2021Group / Total attributable to owners of the Company2021Group / Non-controlling interests2021Group / Total equity Source
Group changes in equity / 2021
Balance as at 1 September 2020Singapore dollars in thousands 49,079(253)66678437(10,480)(1,462)38,3711,92440,295 PDF p. 85
Loss for the financial yearSingapore dollars in thousands ––––––(7,824)(7,824)92(7,732) PDF p. 85
Actuarial gain on defined benefit planSingapore dollars in thousands –––193–––193–193 PDF p. 85
Foreign currency translationSingapore dollars in thousands –––––(386)–(386)(100)(486) PDF p. 85
Total other comprehensive income for the financial yearSingapore dollars in thousands –––193–(386)–(193)(100)(293) PDF p. 85
Total comprehensive income for the financial yearSingapore dollars in thousands –––193–(386)(7,824)(8,017)(8)(8,025) PDF p. 85
Transfer to statutory reserveSingapore dollars in thousands –––228––(228)––– PDF p. 85
Share-based paymentsSingapore dollars in thousands ––––(37)––(37)–(37) PDF p. 85
Purchase of treasury sharesSingapore dollars in thousands –(380)–––––(380)–(380) PDF p. 85
Total transactions with owners recognised directly in equitySingapore dollars in thousands –(380)–228(37)–(228)(417)–(417) PDF p. 85
Balance as at 31 August 2021Singapore dollars in thousands 49,079(633)6661,205–(10,866)(9,514)29,9371,91631,853 PDF p. 85
Definitions & sources

Original report: PDF p. 85 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 1

32 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 1 from Annual Report 2025
Metric / unit 2021Group / 1 September 2020 – 31 August 2021 Source
Operating activities:
Profit/(Loss) before income taxSingapore dollars in thousands (7,436) PDF p. 86
Adjustments for:
Depreciation and amortisationSingapore dollars in thousands 2,809 PDF p. 86
Gain on disposal of plant and equipmentSingapore dollars in thousands (273) PDF p. 86
Interest expenseSingapore dollars in thousands 342 PDF p. 86
Interest incomeSingapore dollars in thousands (23) PDF p. 86
Net impairment loss on plant and equipmentSingapore dollars in thousands 4,995 PDF p. 86
Net fair value (gain)/loss on investment propertySingapore dollars in thousands 316 PDF p. 86
Share based paymentsSingapore dollars in thousands (37) PDF p. 86
Plant and equipment written offSingapore dollars in thousands 1,416 PDF p. 86
Gain on disposal of assets held for salesSingapore dollars in thousands – PDF p. 86
(Reversal of)/Write-down of inventory obsolescenceSingapore dollars in thousands 16 PDF p. 86
Loss allowance/ (Reversal of) for impairment of trade receivablesSingapore dollars in thousands (20) PDF p. 86
Reversal of impairment of non-trade receivablesSingapore dollars in thousands – PDF p. 86
Gain on termination of leaseSingapore dollars in thousands – PDF p. 86
Unrealised currency translation differenceSingapore dollars in thousands (185) PDF p. 86
Operating cash flows before changes in working capitalSingapore dollars in thousands 1,920 PDF p. 86
Trade and other receivablesSingapore dollars in thousands 962 PDF p. 86
PrepaymentsSingapore dollars in thousands (77) PDF p. 86
InventoriesSingapore dollars in thousands (1,187) PDF p. 86
Trade and other payablesSingapore dollars in thousands 4,689 PDF p. 86
Cash generated from operationsSingapore dollars in thousands 6,307 PDF p. 86
Interest paidSingapore dollars in thousands (342) PDF p. 86
Interest receivedSingapore dollars in thousands 23 PDF p. 86
Income tax paidSingapore dollars in thousands (494) PDF p. 86
Net cash (used in)/from operating activitiesSingapore dollars in thousands 5,494 PDF p. 86
Investing activities:
Proceeds from disposal of non-current assets held for salesSingapore dollars in thousands 1,945 PDF p. 86
Proceeds from disposal of property, plant and equipmentSingapore dollars in thousands 196 PDF p. 86
Advances paid for purchase of property, plant and equipmentSingapore dollars in thousands (437) PDF p. 86
Decrease in fixed deposits pledgedSingapore dollars in thousands – PDF p. 86
Purchase of property, plant and equipment (Note 10)Singapore dollars in thousands (7,951) PDF p. 86
Purchase of intangible assets (Note 12)Singapore dollars in thousands PDF p. 86
Net cash used in investing activitiesSingapore dollars in thousands (6,247) PDF p. 86
Definitions & sources

Original report: PDF p. 86 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Group consolidated cash flow statement / part 2

11 metrics

Units appear below each metric. Scroll to compare years

Group consolidated cash flow statement / part 2 from Annual Report 2025
Metric / unit 2021Group / 1 September 2020 – 31 August 2021 Source
Financing activities:
Purchase of treasury sharesSingapore dollars in thousands (380) PDF p. 87
Proceeds from share placementsSingapore dollars in thousands – PDF p. 87
Proceeds from bank borrowingsSingapore dollars in thousands 7,348 PDF p. 87
Repayment of bank borrowingsSingapore dollars in thousands (6,078) PDF p. 87
Interest paid on lease liabilitiesSingapore dollars in thousands (30) PDF p. 87
Principal repayment of lease liabilitiesSingapore dollars in thousands (190) PDF p. 87
Net cash from financing activitiesSingapore dollars in thousands 670 PDF p. 87
Net change in cash and cash equivalentsSingapore dollars in thousands (83) PDF p. 87
Cash and cash equivalents as at the beginning of the financial yearSingapore dollars in thousands 3,074 PDF p. 87
Effect of foreign exchange rate changes on cash and cash equivalentsSingapore dollars in thousands 54 PDF p. 87
Cash and cash equivalents at end of financial year (Note 4)Singapore dollars in thousands 3,045 PDF p. 87
Definitions & sources

Original report: PDF p. 87 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / owners numerator

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / owners numerator from Annual Report 2025
Metric / unit 2021Group / Singapore dollars in thousands / year ended 31 August 2021 Source
EPS original year-anchored typed note
Profit/(Loss) Profit/(loss) for the purposes of basic and diluted earnings/(loss) per share (profit/(loss) attributable to the owners of the parent)Singapore dollars in thousands (7,824) PDF p. 148
Definitions & sources

Original report: PDF p. 148 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / weighted ordinary shares

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / weighted ordinary shares from Annual Report 2025
Metric / unit 2021Group / Ordinary shares in thousands / year ended 31 August 2021 Source
EPS original year-anchored typed note
Number of shares (’000) Weighted average number of ordinary shares for the purposes of basic earnings or loss per shareOrdinary shares in thousands 599,666 PDF p. 148
Definitions & sources

Original report: PDF p. 148 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Earnings / loss per share / basic and diluted cents

1 metrics

Units appear below each metric. Scroll to compare years

Earnings / loss per share / basic and diluted cents from Annual Report 2025
Metric / unit 2021Group / Singapore cents per share / year ended 31 August 2021 Source
Earnings/(Loss) per share (cents)
Basic and dilutedSingapore cents per share (1.30) PDF p. 148
Definitions & sources

Original report: PDF p. 148 ↗

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

Where the money comes from

Segment information

By business

Note 32(a) Analysis by business segments – revenue and results 7 lines
Note 32(a) Analysis by business segments – revenue and results
Item / unit 2025Consumer electronics2024Consumer electronics2025Automotive2024Automotive2025Data storage2024Data storage2025Others2024Others2025Unallocated2024Unallocated2025Group2024Group Source
Revenue
External sales$'000 14,96317,64516,22019,0096021,4751,0891,433--32,87439,562 PDF p. 116
Results
Segment results$'000 11,59713,09510,87314,0915501,2261,076953--24,09629,364 PDF p. 116
Purchase of inventories$'000 (8,976)(10,412)(8,149)(11,828)(345)(957)----(17,470)(23,197) PDF p. 116
Employee benefits expenses$'000 (4,879)(4,708)(3,565)(3,622)(106)(192)----(8,550)(8,521) PDF p. 116
Interest expense$'000 --------(576)(681)(576)(681) PDF p. 116
Interest income$'000 --------3535 PDF p. 116
(Loss)/profit before income tax$'000 (2,258)(2,025)(841)(1,359)99771,076953(573)(676)(2,497)(3,030) PDF p. 116
Notes

Income tax expense and Loss for the financial year are printed only in the Group columns (2025, 2024), so values list Group 2025 then 2024 only.

Employee benefits expenses and (Loss)/profit before income tax labels wrap across two lines; quote starts at the continuation line.

Segment performance evaluated on profit/loss from operation before tax excluding non-recurring gains/losses and foreign exchange gains/losses.

Note 32(a) Analysis by business segments – impairment, depreciation, assets, additions and liabilities 12 lines
Note 32(a) Analysis by business segments – impairment, depreciation, assets, additions and liabilities
Item / unit 2025Consumer electronics2024Consumer electronics2025Automotive2024Automotive2025Data storage2024Data storage2025Others2024Others2025Unallocated2024Unallocated2025Group2024Group Source
(Reversal of)/loss allowance for impairment of
- trade and other receivables$'000 (51)(161)(4)(10)------(55)(171) PDF p. 117
- inventory obsolescence$'000 3214--------3214 PDF p. 117
- property, plant and equipment$'000 114(583)--------114(583) PDF p. 117
Other items
Depreciation and amortisation$'000 1,0571,1371,4491,58616103----2,5222,826 PDF p. 117
Gain on disposal of property, plant and equipment$'000 32231025------4248 PDF p. 117
Gain on disposal and re- measurement of asset held for sale, net$'000 1,570---------1,570- PDF p. 117
Net fair value gain on investment properties$'000 ------25657--25657 PDF p. 117
Assets
Segment assets$'000 17,01421,20718,44322,8876851,7766,9601,450--43,10247,320 PDF p. 117
Segment assets includes: Additions to
- property, plant and equipment$'000 52329660034111-33---1,167637 PDF p. 117
- right-of-use assets$'000 92185-166------92351 PDF p. 117
Additions total (unlabelled subtotal)$'000 61548160050711-33---1,259988 PDF p. 117
Liabilities
Segment liabilities$'000 8,6238,7019,3479,374347728628706--18,94519,509 PDF p. 117
Notes

Additions total row has no printed label; it is the subtotal beneath the additions rows.

Some labels wrap across lines; quotes for those rows start at the continuation line.

By geography

Note 32(b) Analysis by geographical segments – external sales 9 lines
Note 32(b) Analysis by geographical segments – external sales
Item / unit 2025External sales2024External sales2025Non-current assets2024Non-current assets Source
Geographical segments
Philippines$'000 12,86114,39016,67018,162 PDF p. 118
People's Republic of China$'000 10,98615,2253,1403,712 PDF p. 118
Thailand$'000 3,4193,134902303 PDF p. 118
Germany$'000 2,4801,851-- PDF p. 118
Malaysia$'000 8061,663189123 PDF p. 118
Mexico$'000 7691,280-- PDF p. 118
Singapore$'000 6676891,9162,396 PDF p. 118
Others$'000 8861,330-- PDF p. 118
Total (unlabelled)$'000 32,87439,56222,81724,696 PDF p. 118
Notes

Revenue is analysed by the location of the customers. Non-current assets excluding financial asset, at fair value through profit or loss, other receivables and deferred taxes are analysed by the location of the assets.

Total row has no printed label.

Debt

Borrowings

Note 31(c) Liquidity risk - contractual maturity of bank borrowings and lease liabilities

Note 31(c) Liquidity risk - contractual maturity of bank borrowings and lease liabilities
Item / unit 2025Group at 31 August 2025: Carrying amount, $'0002025Group at 31 August 2025: Contractual cash flows, $'0002025Group at 31 August 2025: 1 year or less, $'0002025Group at 31 August 2025: 1 to 5 years, $'000 Source
Group At 31 August 2025
Lease liabilities$'000 242257113144 PDF p. 112
Bank borrowings$'000 8,8469,1778,622555 PDF p. 112
Notes

Contractual undiscounted cash flows; balances due within 12 months equal carrying amounts. Only Group 2025 shown in this table; other scopes/years (Group 2024: lease 362/384/171/213, bank 8,211/8,628/4,081/4,547; Company 2025: lease 212/226/127/99, bank 299/319/319/-; Company 2024: lease 338/354/161/193, bank 592/598/598/-) are on same page 112, and are not extracted as separate rows because identical row labels repeat.

Borrowing notes 3 tables

Bank borrowings (current and non-current, secured/unsecured)

Bank borrowings (current and non-current, secured/unsecured)
Item / unit 2025Group, $'0002024Group, $'0002025Company, $'0002024Company, $'000 Source
Current - Term loans
- secured$'000 7,3352,930-- PDF p. 92
- unsecured$'000 -592-592 PDF p. 92
Current - Bank overdraft
- secured (Note 4)$'000 985430299- PDF p. 92
Current
Current bank borrowings total$'000 8,3203,952299592 PDF p. 92
Non-current - Term loans
- secured$'000 5264,259-- PDF p. 92
Total
Total bank borrowings$'000 8,8468,211299592 PDF p. 92
Notes

Term loans have maturity dates expiring by 2026. Secured term loans are secured by legal charge over certain Group properties (Notes 10 and 11). Bank overdraft secured by legal mortgage of a property of the Company, legal mortgage of a property of a related party, and legal assignment of rental proceeds from the related party's property.

Unsecured borrowing is a temporary bridging loan from United Overseas Bank Limited (government assisted scheme); settled during the financial year.

Non-current borrowings are floating rate; carrying amount approximates fair value. Bank overdraft repayable on demand, rates based on 1% plus bank's prime lending rate.

Contractual repricing dates of borrowings and facilities

Contractual repricing dates of borrowings and facilities
Item / unit 2025Group, $'0002024Group, $'0002025Company, $'0002024Company, $'000 Source
Repricing profile
6 months or less$'000 3,9672,506299392 PDF p. 93
6 - 12 months$'000 4,3531,446-200 PDF p. 93
1 - 5 years$'000 5264,259-- PDF p. 93
Notes

Banking facilities rows have Group columns only (2025, 2024); Company columns not applicable.

Repricing total row 8,846 8,211 299 592.

Statement of financial position - borrowings and lease liabilities

Statement of financial position - borrowings and lease liabilities
Item / unit 2025Group, $'0002024Group, $'0002025Company, $'0002024Company, $'000 Source
Current liabilities
Lease liabilities$'000 103166116156 PDF p. 48
Bank borrowings$'000 8,3203,952299592 PDF p. 48
Non-current liabilities
Lease liabilities$'000 13919696182 PDF p. 48
Bank borrowings$'000 5264,259-- PDF p. 48
Notes

Note reference column (14, 15) precedes values.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend Policy [Provision 11.6 of the 2018 Code] The Company does not have a fixed policy on payment of dividends, instead the payment of dividends is deliberated seriously and at length by the Board annually having regard to various factors such as the Group’s earnings, general financial condition, results of operations, capital requirements, cash flow, general business condition, development plans and other factors as the Directors may deem appropriate. Company PDF p. 33

Dividends declared and proposed

ItemValuePeriod / scopeSource
no dividend has been declared for FY2025 no dividend has been declared for FY2025 FY2025 PDF p. 33
28. Dividends the directors did not recommend any tax-exempt dividend to be paid. Group; FY2025 and FY2024 PDF p. 103

Payout

ItemValuePeriod / scopeSource
Dividend per share (cents) - cents Group; FY2021-FY2025 (FY2025 and FY2024 comparative both nil) PDF p. 120

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

ItemValuePeriod / scopeSource
Audit firm PKF-CAP LLP Group PDF p. 47
Engagement partner Titus Kuan Tjian Group PDF p. 47
Opinion properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and Singapore Financial Reporting Standards (International) (“SFRS(I)”) so as to give a true and fair view Group and Company PDF p. 42
Auditor's report date 11 February 2026 Group · As at 2026-02-11 PDF p. 47

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.

Five full financial years FY2021–FY2025 end on 31 August. FY2025 supplies FY2025/FY2024; FY2024 supplies FY2023; the revised FY2023 report supplies FY2022; FY2022 supplies FY2021. The original FY2021 annual is retained for independent comparison.

Amounts are Singapore dollars in thousands unless a row explicitly states Singapore cents per share or ordinary shares in thousands. The original consolidated comprehensive-income statement includes profit or loss, OCI and EPS. Separate Company income, equity and cash-flow statements are not disclosed in the current audit scope.

FY2023 has an official revised annual report dated 13 March 2024 and a ten-page correction appendix. Its receivables, payables, provisions and tax cash-flow changes leave net operating cash outflow S$358,000 unchanged. The later FY2024 comparative separately presents a defined-benefit expense of S$87,000 and offsets the provision movement by the same amount. Exact original/updated correction columns remain in a separate source scope.

FY2022 cash-flow presentation differs between its original annual and the later comparative: operating cash changes from (349) to (234), and financing cash from 163 to 48 (S$000). Changes include S$343,000 interest moved to financing, a S$39,000 payable difference, a (267) provision movement, and S$228,000 director-loan proceeds in financing. Total net cash change remains (380). The sources do not expressly explain all these presentation differences; no formal restatement label is inferred.

FY2025 financial-position cash S$5,958,000 differs from cash-flow cash S$4,973,000 because Note 4 excludes S$985,000 bank overdrafts. FY2021 separately excludes S$152,000 pledged deposits. One FY2021 comparative purchase-of-intangible-assets cell is genuinely blank in the original; it is retained as blank.

FY2025 net loss S$3,209,000 comprises owners’ loss S$3,003,000 and NCI loss S$206,000. EPS uses the owners’ result and weighted ordinary shares in thousands. Transfers to statutory reserves are equity movements, not expenses. The FY2021 equity table has a separate share-awards reserve column.

The official 11 February 2026 variance announcement reconciles FY2025 audited and earlier unaudited figures. These tables use the audited annual amounts; unaudited values are not substituted. The 31 March 2026 response explains Chairman meeting attendance and makes no financial correction.

Core Power is a Nil-valued FVPL investment in the FY2025 annual, not a subsidiary or associate. A separately dated official announcement records completion of disposal of the Group’s entire 42.11% interest on 31 July 2026 for RMB4,000,000 (approximately S$0.76 million).

These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.