Ossia Intl O08

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Financials

ANNUAL REPORT 2026

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71 tables

Group profit or loss

15 metrics

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Group profit or loss from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Group combined profit and comprehensive income
RevenueSingapore dollars thousands 21,26933,528 PDF p. 90
Cost of salesSingapore dollars thousands (10,246)(15,637) PDF p. 90
Gross profitSingapore dollars thousands 11,02317,891 PDF p. 90
Other incomeSingapore dollars thousands 721,013 PDF p. 90
Distribution costsSingapore dollars thousands (7,916)(11,590) PDF p. 90
General and administrative expensesSingapore dollars thousands (5,586)(6,251) PDF p. 90
(Loss)/Profit from operationsSingapore dollars thousands (2,407)1,063 PDF p. 90
Interest incomeSingapore dollars thousands 301402 PDF p. 90
Finance costsSingapore dollars thousands (276)(119) PDF p. 90
Share of results of associated company - net of taxSingapore dollars thousands 7,5759,295 PDF p. 90
Profit before income taxSingapore dollars thousands 5,19310,641 PDF p. 90
Income tax expenseSingapore dollars thousands (515)(1,341) PDF p. 90
Profit for the year/periodSingapore dollars thousands 4,6789,300 PDF p. 90
Profit for the year/period attributable to:
Owners of the CompanySingapore dollars thousands 4,6789,300 PDF p. 91
Earnings per share attributable to owners of the Company (cents per share)
Basic and dilutedSingapore cents per share 1.853.68 PDF p. 91
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group comprehensive income

8 metrics

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Group comprehensive income from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Group combined profit and comprehensive income
Profit for the year/periodSingapore dollars thousands 4,6789,300 PDF p. 90
Item that will not be reclassifi ed to profit or loss
Share of gain on property revaluation of associated companySingapore dollars thousands 7821,086 PDF p. 90
Items that may be reclassifi ed subsequently to profit or loss
Foreign currency translationSingapore dollars thousands (1,101)603 PDF p. 90
Share of foreign currency translation of associated companySingapore dollars thousands 1,1651,126 PDF p. 90
SubtotalSingapore dollars thousands 641,729 PDF p. 90
Other comprehensive income for the year/period, net of taxSingapore dollars thousands 8462,815 PDF p. 90
Total comprehensive income for the year/periodSingapore dollars thousands 5,52412,115 PDF p. 90
Total comprehensive income attributable to:
Owners of the CompanySingapore dollars thousands 5,52412,115 PDF p. 91
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group cash flows

41 metrics

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Group cash flows from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Operating activities
Profit before income taxSingapore dollars thousands 5,19310,641 PDF p. 97
Adjustments for:
- Gain on disposal of property, plant and equipmentSingapore dollars thousands –(48) PDF p. 97
- Interest incomeSingapore dollars thousands (301)(402) PDF p. 97
- Finance costsSingapore dollars thousands 276119 PDF p. 97
- Depreciation of property, plant and equipmentSingapore dollars thousands 875877 PDF p. 97
- Depreciation expense of right-of-use assetsSingapore dollars thousands 6801,234 PDF p. 97
- Inventories written offSingapore dollars thousands 104 PDF p. 97
- Allowance for/(reversal of allowance for) inventory obsolescence, netSingapore dollars thousands 372(220) PDF p. 97
- Share of results of associated company, net of taxSingapore dollars thousands (7,575)(9,295) PDF p. 97
- Write-off of property, plant and equipmentSingapore dollars thousands 3– PDF p. 97
- Unrealised foreign exchange loss/(gain)Singapore dollars thousands (434)70 PDF p. 97
- Loss on liquidation of subsidiariesSingapore dollars thousands –7 PDF p. 97
Operating cash flows before movements in working capitalSingapore dollars thousands (901)2,987 PDF p. 97
Changes in working capital:
- InventoriesSingapore dollars thousands (2,086)1,496 PDF p. 97
- Trade and other receivablesSingapore dollars thousands (1,199)2,301 PDF p. 97
- PrepaymentsSingapore dollars thousands (134)54 PDF p. 97
- Trade and other payablesSingapore dollars thousands 1,391105 PDF p. 97
- Amount due to directorsSingapore dollars thousands (306)283 PDF p. 97
Cash generated from operationsSingapore dollars thousands (3,235)7,226 PDF p. 97
- Income tax paidSingapore dollars thousands (1,262)(1,419) PDF p. 97
- Interest income, netSingapore dollars thousands 135402 PDF p. 97
Net cash (used in)/generated from operating activitiesSingapore dollars thousands (4,362)6,209 PDF p. 97
Investing activities
Dividend received from associated companySingapore dollars thousands 5,1606,160 PDF p. 98
Purchase of investment propertiesSingapore dollars thousands (4,570)– PDF p. 98
Purchase of property, plant and equipmentSingapore dollars thousands (1,306)(981) PDF p. 98
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands –54 PDF p. 98
Net cash flow from liquidation of Malaysia subsidiariesSingapore dollars thousands –414 PDF p. 98
Net cash (used in)/generated from investing activitiesSingapore dollars thousands (716)5,647 PDF p. 98
Financing activities
Proceeds from bank borrowingsSingapore dollars thousands 5,88814,784 PDF p. 98
Repayment of bank borrowingsSingapore dollars thousands (6,004)(16,705) PDF p. 98
Proceeds from bills payablesSingapore dollars thousands 1,9213,313 PDF p. 98
Repayment of bills payablesSingapore dollars thousands (1,921)(3,313) PDF p. 98
Repayment of lease liabilitiesSingapore dollars thousands (644)(1,233) PDF p. 98
Interest paid on lease liabilitiesSingapore dollars thousands (15)(31) PDF p. 98
Decrease in restricted bank depositsSingapore dollars thousands 2614 PDF p. 98
Dividend paid to shareholdersSingapore dollars thousands (4,295)(1,768) PDF p. 98
Net cash used in financing activitiesSingapore dollars thousands (5,044)(4,939) PDF p. 98
Net (decrease)/ increase in cash and cash equivalentsSingapore dollars thousands (10,122)6,917 PDF p. 98
Cash and cash equivalents at beginning of the financial year/periodSingapore dollars thousands 18,01010,933 PDF p. 98
Effect of exchange rate changes on cash and cash equivalentsSingapore dollars thousands (49)160 PDF p. 98
Cash and cash equivalents at end of the financial year/periodSingapore dollars thousands 7,83918,010 PDF p. 98
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group financial position

32 metrics

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Group financial position from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Current assets
InventoriesSingapore dollars thousands 13,90212,228 PDF p. 92
Trade and other receivablesSingapore dollars thousands 3,1631,975 PDF p. 92
PrepaymentsSingapore dollars thousands 14820 PDF p. 92
Cash and bank balancesSingapore dollars thousands 8,22418,421 PDF p. 92
SubtotalSingapore dollars thousands 25,43732,644 PDF p. 92
Non-current assets
Investment in associated companySingapore dollars thousands 41,02636,664 PDF p. 92
Investment in subsidiariesSingapore dollars thousands –– PDF p. 92
Investment propertiesSingapore dollars thousands 20,170– PDF p. 92
Property, plant and equipmentSingapore dollars thousands 799407 PDF p. 92
Right-of-use assetsSingapore dollars thousands 1,102781 PDF p. 92
Trade and other receivablesSingapore dollars thousands 158281 PDF p. 92
Income tax receivableSingapore dollars thousands 225– PDF p. 92
Deferred tax assetsSingapore dollars thousands 197251 PDF p. 92
SubtotalSingapore dollars thousands 63,67738,384 PDF p. 92
Total assetsSingapore dollars thousands 89,11471,028 PDF p. 92
Current liabilities
Trade and other payablesSingapore dollars thousands 4,7473,088 PDF p. 93
Amount due to directorsSingapore dollars thousands 582888 PDF p. 93
Lease liabilitiesSingapore dollars thousands 687595 PDF p. 93
Bank borrowingsSingapore dollars thousands 84– PDF p. 93
Income tax payableSingapore dollars thousands –560 PDF p. 93
SubtotalSingapore dollars thousands 6,1005,131 PDF p. 93
Non-current liabilities
Trade and other payablesSingapore dollars thousands 21041 PDF p. 93
Lease liabilitiesSingapore dollars thousands 420196 PDF p. 93
Bank borrowingsSingapore dollars thousands 15,495– PDF p. 93
SubtotalSingapore dollars thousands 16,125237 PDF p. 93
Capital and reserves
Share capitalSingapore dollars thousands 31,35131,351 PDF p. 93
Revaluation reserveSingapore dollars thousands 4,7603,978 PDF p. 93
Legal reserveSingapore dollars thousands 1,6511,651 PDF p. 93
Translation reserveSingapore dollars thousands 377313 PDF p. 93
Accumulated profit/(losses)Singapore dollars thousands 28,75028,367 PDF p. 93
Total equitySingapore dollars thousands 66,88965,660 PDF p. 93
Total liabilities and equitySingapore dollars thousands 89,11471,028 PDF p. 93
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company financial position

32 metrics

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Company financial position from ANNUAL REPORT 2026
Metric / unit 2026Company / 1 July 2025 to 30 June 2026 / 12 months2025Company / 1 April 2024 to 30 June 2025 / 15 months Source
Current assets
InventoriesSingapore dollars thousands –– PDF p. 92
Trade and other receivablesSingapore dollars thousands 5,980139 PDF p. 92
PrepaymentsSingapore dollars thousands 63 PDF p. 92
Cash and bank balancesSingapore dollars thousands 6,55113,740 PDF p. 92
SubtotalSingapore dollars thousands 12,53713,882 PDF p. 92
Non-current assets
Investment in associated companySingapore dollars thousands 13,25213,252 PDF p. 92
Investment in subsidiariesSingapore dollars thousands 678677 PDF p. 92
Investment propertiesSingapore dollars thousands –– PDF p. 92
Property, plant and equipmentSingapore dollars thousands 88 PDF p. 92
Right-of-use assetsSingapore dollars thousands 23084 PDF p. 92
Trade and other receivablesSingapore dollars thousands 2542 PDF p. 92
Income tax receivableSingapore dollars thousands –– PDF p. 92
Deferred tax assetsSingapore dollars thousands –– PDF p. 92
SubtotalSingapore dollars thousands 14,19314,063 PDF p. 92
Total assetsSingapore dollars thousands 26,73027,945 PDF p. 92
Current liabilities
Trade and other payablesSingapore dollars thousands 188205 PDF p. 93
Amount due to directorsSingapore dollars thousands 582888 PDF p. 93
Lease liabilitiesSingapore dollars thousands 7681 PDF p. 93
Bank borrowingsSingapore dollars thousands –– PDF p. 93
Income tax payableSingapore dollars thousands –– PDF p. 93
SubtotalSingapore dollars thousands 8461,174 PDF p. 93
Non-current liabilities
Trade and other payablesSingapore dollars thousands –– PDF p. 93
Lease liabilitiesSingapore dollars thousands 1546 PDF p. 93
Bank borrowingsSingapore dollars thousands –– PDF p. 93
SubtotalSingapore dollars thousands 1546 PDF p. 93
Capital and reserves
Share capitalSingapore dollars thousands 31,35131,351 PDF p. 93
Revaluation reserveSingapore dollars thousands –– PDF p. 93
Legal reserveSingapore dollars thousands –– PDF p. 93
Translation reserveSingapore dollars thousands –– PDF p. 93
Accumulated profit/(losses)Singapore dollars thousands (5,621)(4,586) PDF p. 93
Total equitySingapore dollars thousands 25,73026,765 PDF p. 93
Total liabilities and equitySingapore dollars thousands 26,73027,945 PDF p. 93
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group changes in equity / 2026

9 metrics

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Group changes in equity / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / Share capital2026Group / 1 July 2025 to 30 June 2026 / Revaluation reserve2026Group / 1 July 2025 to 30 June 2026 / Legal reserve2026Group / 1 July 2025 to 30 June 2026 / Translation reserve2026Group / 1 July 2025 to 30 June 2026 / Accumulated profits2026Group / 1 July 2025 to 30 June 2026 / Total equity Source
Group
Balance as at 1 July 2025Singapore dollars thousands 31,3513,9781,65131328,36765,660 PDF p. 94
Profit for the yearSingapore dollars thousands ––––4,6784,678 PDF p. 94
Other comprehensive income
- Foreign currency translationSingapore dollars thousands –––(1,101)–(1,101) PDF p. 94
- Share of gain on property revaluation of associated companySingapore dollars thousands –782–––782 PDF p. 94
- Share of foreign currency translation of associated companySingapore dollars thousands –––1,165–1,165 PDF p. 94
Other comprehensive income for the year, net of taxSingapore dollars thousands –782–64–846 PDF p. 94
Total comprehensive income for the yearSingapore dollars thousands –782–644,6785,524 PDF p. 94
Contributions by and distributions to owners
Dividends paid to shareholders (Note 25)Singapore dollars thousands ––––(4,295)(4,295) PDF p. 94
Balance as at 30 June 2026Singapore dollars thousands 31,3514,7601,65137728,75066,889 PDF p. 94
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group changes in equity / 2025

10 metrics

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Group changes in equity / 2025 from ANNUAL REPORT 2026
Metric / unit 2025Group / 1 April 2024 to 30 June 2025 / Share capital2025Group / 1 April 2024 to 30 June 2025 / Revaluation reserve2025Group / 1 April 2024 to 30 June 2025 / Legal reserve2025Group / 1 April 2024 to 30 June 2025 / Translation reserve2025Group / 1 April 2024 to 30 June 2025 / Accumulated profits2025Group / 1 April 2024 to 30 June 2025 / Total equity Source
Group
Balance as at 1 April 2024Singapore dollars thousands 31,3512,8921,651(4,028)23,44755,313 PDF p. 95
Profit for the periodSingapore dollars thousands ––––9,3009,300 PDF p. 95
Other comprehensive income
- Foreign currency translationSingapore dollars thousands –––603–603 PDF p. 95
- Share of gain on property revaluation of associated companySingapore dollars thousands –1,086–––1,086 PDF p. 95
- Share of foreign currency translation of associated companySingapore dollars thousands –––1,126–1,126 PDF p. 95
Other comprehensive income for the year, net of taxSingapore dollars thousands –1,086–1,729–2,815 PDF p. 95
Total comprehensive income for the yearSingapore dollars thousands –1,086–1,7299,30012,115 PDF p. 95
Realisation of translation reserve due to liquidation of subsidiariesSingapore dollars thousands –––2,612(2,612)– PDF p. 95
Contributions by and distributions to owners
Dividends paid to shareholders (Note 25)Singapore dollars thousands ––––(1,768)(1,768) PDF p. 95
Balance as at 30 June 2025Singapore dollars thousands 31,3513,9781,65131328,36765,660 PDF p. 95
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company changes in equity / 2026

4 metrics

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Company changes in equity / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Company / 1 July 2025 to 30 June 2026 / Share capital2026Company / 1 July 2025 to 30 June 2026 / Accumulated losses2026Company / 1 July 2025 to 30 June 2026 / Total equity Source
Company
Balance as at 30 June 2025Singapore dollars thousands 31,351(4,586)26,765 PDF p. 96
Profit for the year, representing total comprehensive income for the yearSingapore dollars thousands –3,2603,260 PDF p. 96
Dividends (Note 25)Singapore dollars thousands –(4,295)(4,295) PDF p. 96
Balance as at 30 June 2026Singapore dollars thousands 31,351(5,621)25,730 PDF p. 96
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company changes in equity / 2025

4 metrics

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Company changes in equity / 2025 from ANNUAL REPORT 2026
Metric / unit 2025Company / 1 April 2024 to 30 June 2025 / Share capital2025Company / 1 April 2024 to 30 June 2025 / Accumulated losses2025Company / 1 April 2024 to 30 June 2025 / Total equity Source
Company
Balance as at 1 April 2024Singapore dollars thousands 31,351(8,627)22,724 PDF p. 96
Profit for the year, representing total comprehensive income for the periodSingapore dollars thousands –5,8095,809 PDF p. 96
Dividends (Note 25)Singapore dollars thousands –(1,768)(1,768) PDF p. 96
Balance as at 30 June 2025Singapore dollars thousands 31,351(4,586)26,765 PDF p. 96
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

EPS owner-profit numerator / 2026

1 metrics

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EPS owner-profit numerator / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
EPS owner-profit numerator
Profit attributable to owners of the Company ($)Singapore dollars 4,678,0009,300,000 PDF p. 126
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

EPS weighted ordinary-share denominator / 2026

1 metrics

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EPS weighted ordinary-share denominator / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
EPS weighted ordinary-share denominator
Weighted average number of ordinary shares in issue for basic and diluted earnings per share (in units)Shares 252,629,000252,629,000 PDF p. 126
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original earnings per share / 2026

1 metrics

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Original earnings per share / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original earnings per share
Earnings per share (cents per share)Singapore cents per share 1.853.68 PDF p. 126
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original capital and net debt / 2026

10 metrics

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Original capital and net debt / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original capital and net debt
Trade and other payablesSingapore dollars thousands 4,9573,129 PDF p. 171
Amounts due to directorsSingapore dollars thousands 582888 PDF p. 171
Lease liabilitiesSingapore dollars thousands 1,107791 PDF p. 171
Bank borrowingsSingapore dollars thousands 15,579– PDF p. 171
Less: Cash and bank balancesSingapore dollars thousands (8,224)(18,421) PDF p. 171
Net debt/(cash)Singapore dollars thousands 14,001(13,613) PDF p. 171
Equity attributable to equity holders of the CompanySingapore dollars thousands 66,88965,660 PDF p. 171
Less: Legal reserveSingapore dollars thousands (1,651)(1,651) PDF p. 171
Total capitalSingapore dollars thousands 65,23864,009 PDF p. 171
Capital and net debtSingapore dollars thousands 79,23950,396 PDF p. 171
Definitions & sources

Net debt includes trade and other payables, directors, leases and bank borrowings less total cash and bank balances. Capital is owners equity less legal reserve.

Original gearing ratio / 2026

1 metrics

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Original gearing ratio / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original capital management ratio
Gearing ratioRatio 0.18N.M PDF p. 171
Definitions & sources

N.M (*) means not meaningful; it is preserved as printed and is not zero. Numeric gearing is net debt divided by capital plus net debt.

Original cash and restricted deposits

5 metrics

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Original cash and restricted deposits from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months2026Company / 1 July 2025 to 30 June 2026 / 12 months2025Company / 1 April 2024 to 30 June 2025 / 15 months Source
Original cash and restricted deposits
Cash at banks and on handSingapore dollars thousands 1,7823,930544489 PDF p. 128
Fixed depositsSingapore dollars thousands 6,44214,4916,00713,251 PDF p. 128
SubtotalSingapore dollars thousands 8,22418,4216,55113,740 PDF p. 128
Less:
Fixed deposits - restrictedSingapore dollars thousands (385)(411)–– PDF p. 128
Cash and cash equivalentsSingapore dollars thousands 7,83918,0106,55113,740 PDF p. 128
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original associated-company carrying amount

3 metrics

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Original associated-company carrying amount from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months2026Company / 1 July 2025 to 30 June 2026 / 12 months2025Company / 1 April 2024 to 30 June 2025 / 15 months Source
Original associated-company carrying amount
Unquoted sharesSingapore dollars thousands 13,25213,25213,25213,252 PDF p. 129
Share of post-acquisition reservesSingapore dollars thousands 27,77423,412–– PDF p. 129
SubtotalSingapore dollars thousands 41,02636,66413,25213,252 PDF p. 129
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original associate post-acquisition reserves

4 metrics

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Original associate post-acquisition reserves from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original associate post-acquisition reserves
Revenue reserveSingapore dollars thousands 24,57122,156 PDF p. 130
Translation reserveSingapore dollars thousands (1,557)(2,722) PDF p. 130
Revaluation reserveSingapore dollars thousands 4,7603,978 PDF p. 130
SubtotalSingapore dollars thousands 27,77423,412 PDF p. 130
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original associate financial position

6 metrics

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Original associate financial position from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Assets and liabilities:
Current assetsSingapore dollars thousands 18961 PDF p. 130
Non-current assetsSingapore dollars thousands 102,43291,655 PDF p. 130
Total assetsSingapore dollars thousands 102,62191,716 PDF p. 130
Current liabilities/Total liabilitiesSingapore dollars thousands 5756 PDF p. 130
Net assetsSingapore dollars thousands 102,56591,660 PDF p. 130
Carrying amount of the investmentSingapore dollars thousands 41,02636,664 PDF p. 130
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original associate results

4 metrics

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Original associate results from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Results:
Profit for the year/periodSingapore dollars thousands 18,93823,236 PDF p. 131
Other comprehensive incomeSingapore dollars thousands 4,8695,532 PDF p. 131
Total comprehensive income for the year/periodSingapore dollars thousands 23,80728,768 PDF p. 131
Group’s share of profit for the year/periodSingapore dollars thousands 7,5759,295 PDF p. 131
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original GTR asset acquisition and funding

13 metrics

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Original GTR asset acquisition and funding from ANNUAL REPORT 2026
Metric / unit 2026Group / GTR asset acquisition 4 March 2026 Source
Assets
Cash and bank balancesSingapore dollars thousands 97 PDF p. 134
PrepaymentSingapore dollars thousands 6 PDF p. 134
Investment propertySingapore dollars thousands 5,500 PDF p. 134
SubtotalSingapore dollars thousands 5,603 PDF p. 134
Liabilities
Other payablesSingapore dollars thousands 28 PDF p. 134
Bank borrowingsSingapore dollars thousands 4,400 PDF p. 134
SubtotalSingapore dollars thousands 4,428 PDF p. 134
Net identifiable assetsSingapore dollars thousands 1,175 PDF p. 134
Total consideration for 100% equity interest acquiredSingapore dollars thousands 5,582 PDF p. 134
Settled through:
- Bank facility obtained by GTRSingapore dollars thousands (4,400) PDF p. 134
- Funding from the CompanySingapore dollars thousands (1,182) PDF p. 134
Consideration paid in cashSingapore dollars thousands – PDF p. 134
Net cash outflow on acquisition during the financial year ended 30 June 2026Singapore dollars thousands – PDF p. 134
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original historical Malaysia liquidation

15 metrics

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Original historical Malaysia liquidation from ANNUAL REPORT 2026
Metric / unit 2025Historical liquidation / Alstyle Marketing2025Historical liquidation / Ossia World of Golf2025Historical liquidation / Total Source
Original historical Malaysia liquidation
Cash and cash equivalentsSingapore dollars thousands 54423477 PDF p. 136
Amount due from holding companySingapore dollars thousands –8888 PDF p. 136
SubtotalSingapore dollars thousands 54511565 PDF p. 136
Other payablesSingapore dollars thousands (2)(2)(4) PDF p. 136
Amount due to holding companySingapore dollars thousands –(11)(11) PDF p. 136
Income tax payableSingapore dollars thousands (1)–(1) PDF p. 136
Net assetsSingapore dollars thousands 51498549 PDF p. 136
Loss on liquidation:
Cash inflows on liquidationSingapore dollars thousands 51414465 PDF p. 136
Reversal of amount from holding company, netSingapore dollars thousands –7777 PDF p. 136
Net cash inflows on liquidation of subsidiariesSingapore dollars thousands 51491542 PDF p. 136
Equity
Share capitalSingapore dollars thousands 2029141,116 PDF p. 136
Accumulated profitsSingapore dollars thousands 1,955902,045 PDF p. 136
Realisation of translation reserve due to liquidation of subsidiariesSingapore dollars thousands (2,106)(506)(2,612) PDF p. 136
Adjustment relating to liquidation of subsidiariesSingapore dollars thousands 51498549 PDF p. 136
Loss on liquidation of subsidiariesSingapore dollars thousands –(7)(7) PDF p. 136
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original investment property carrying amount

3 metrics

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Original investment property carrying amount from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original investment property carrying amount
At fair value At beginning of financial year/periodSingapore dollars thousands –– PDF p. 137
AdditionsSingapore dollars thousands 20,170– PDF p. 137
At end of financial year/periodSingapore dollars thousands 20,170– PDF p. 137
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original investment property income and expense

2 metrics

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Original investment property income and expense from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original investment property income and expense
Rental income from investment properties (Note 4)Singapore dollars thousands 210– PDF p. 137
Direct operating expenses (including repairs and maintenance) arising from rental generating investment propertiesSingapore dollars thousands (25)– PDF p. 137
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original bank borrowings

1 metrics

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Original bank borrowings from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original bank borrowings
Bank loansSingapore dollars thousands 15,579– PDF p. 147
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original key management compensation

7 metrics

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Original key management compensation from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original key management compensation
Short-term employee benefitsSingapore dollars thousands 3,4113,662 PDF p. 150
Central Provident Fund contributionsSingapore dollars thousands 19965 PDF p. 150
Other short-term benefitsSingapore dollars thousands 85145 PDF p. 150
SubtotalSingapore dollars thousands 3,6953,872 PDF p. 150
Included within the above compensation are amounts attributable to:
- Directors of the CompanySingapore dollars thousands 2,1901,581 PDF p. 150
- Other key management personnelSingapore dollars thousands 1,3372,291 PDF p. 150
SubtotalSingapore dollars thousands 3,5273,872 PDF p. 150
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original geographic noncurrent assets

3 metrics

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Original geographic noncurrent assets from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Non-current assets
Singapore and MalaysiaSingapore dollars thousands 62,21036,799 PDF p. 154
TaiwanSingapore dollars thousands 1,4671,585 PDF p. 154
SubtotalSingapore dollars thousands 63,67738,384 PDF p. 154
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original segment result eliminations

3 metrics

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Original segment result eliminations from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original segment result eliminations
Dividend income from subsidiaries and associated companySingapore dollars thousands 6,1947,817 PDF p. 154
Net assets of the liquidated subsidiariesSingapore dollars thousands –549 PDF p. 154
SubtotalSingapore dollars thousands 6,1948,366 PDF p. 154
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original segment asset eliminations

3 metrics

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Original segment asset eliminations from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original segment asset eliminations
Investment in subsidiariesSingapore dollars thousands 6,260677 PDF p. 154
Inter-segment receivablesSingapore dollars thousands 5,97645 PDF p. 154
SubtotalSingapore dollars thousands 12,236722 PDF p. 154
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original segment liability eliminations

1 metrics

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Original segment liability eliminations from ANNUAL REPORT 2026
Metric / unit 2026Group / 1 July 2025 to 30 June 2026 / 12 months2025Group / 1 April 2024 to 30 June 2025 / 15 months Source
Original segment liability eliminations
Inter-segment payablesSingapore dollars thousands 5,97645 PDF p. 155
Definitions & sources

Original disclosures and scope retained. Historical expected liquidation proceeds are distinguished from received cash; acquisition consideration is not inferred to equal listed net identifiable assets.

Original geographic segments / 2026

18 metrics

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Original geographic segments / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / Singapore / 12 months2026Group / Taiwan / 12 months2026Group / Adjustments and eliminations / 12 months2026Group / Total / 12 months Source
Revenue:
External customersSingapore dollars thousands 21021,059–21,269 PDF p. 152
Results:
Interest incomeSingapore dollars thousands 27526–301 PDF p. 152
Dividend incomeSingapore dollars thousands 6,194–(6,194)– PDF p. 152
Finance costsSingapore dollars thousands (75)(201)–(276) PDF p. 152
Depreciation of property, plant and equipmentSingapore dollars thousands (3)(872)–(875) PDF p. 152
Depreciation of right-of-use assetsSingapore dollars thousands (78)(602)–(680) PDF p. 152
Share of results of associated companySingapore dollars thousands 7,575––7,575 PDF p. 152
Other non-cash expensesSingapore dollars thousands 3412–415 PDF p. 152
Income tax expenseSingapore dollars thousands (228)(287)–(515) PDF p. 152
Segment profitSingapore dollars thousands 10,83346(6,201)4,678 PDF p. 152
Assets:
Investment in associated companySingapore dollars thousands 41,026––41,026 PDF p. 152
Additions to property, plant and equipmentSingapore dollars thousands 61,300–1,306 PDF p. 152
Segment assetsSingapore dollars thousands 81,90219,448(12,236)89,114 PDF p. 152
Segment liabilitiesSingapore dollars thousands 22,8145,387(5,976)22,225 PDF p. 152
Cash flows from:
Operating activitiesSingapore dollars thousands (3,850)(512)–(4,362) PDF p. 152
Investing activitiesSingapore dollars thousands (8)(708)–(716) PDF p. 152
Financing activitiesSingapore dollars thousands (3,073)(1,971)–(5,044) PDF p. 152
Total cash flowsSingapore dollars thousands (6,931)(3,191)–(10,122) PDF p. 152
Definitions & sources

FY2026 Singapore geography differs from FY2025 Singapore and Malaysia. Dividend income and intercompany assets/liabilities are eliminated; consolidated profit and cash flows retain their distinct scopes.

Original geographic segments / 2025

18 metrics

Units appear below each metric. Scroll to compare years

Original geographic segments / 2025 from ANNUAL REPORT 2026
Metric / unit 2025Group / Singapore and Malaysia / 15 months2025Group / Taiwan / 15 months2025Group / Adjustments and eliminations / 15 months2025Group / Total / 15 months Source
Revenue:
External customersSingapore dollars thousands –33,528–33,528 PDF p. 153
Results:
Interest incomeSingapore dollars thousands 37230–402 PDF p. 153
Dividend incomeSingapore dollars thousands 7,817–(7,817)– PDF p. 153
Finance costsSingapore dollars thousands (7)(112)–(119) PDF p. 153
Depreciation of property, plant and equipmentSingapore dollars thousands (5)(872)–(877) PDF p. 153
Depreciation of right-of-use assetsSingapore dollars thousands (95)(1,139)–(1,234) PDF p. 153
Share of results of associated companySingapore dollars thousands 9,295––9,295 PDF p. 153
Other non-cash expensesSingapore dollars thousands –(216)–(216) PDF p. 153
Income tax expenseSingapore dollars thousands (375)(966)–(1,341) PDF p. 153
Segment profitSingapore dollars thousands 15,1032,563(8,366)9,300 PDF p. 153
Assets:
Investment in associated companySingapore dollars thousands 36,664––36,664 PDF p. 153
Additions to property, plant and equipmentSingapore dollars thousands 8973–981 PDF p. 153
Segment assetsSingapore dollars thousands 51,35920,391(722)71,028 PDF p. 153
Segment liabilitiesSingapore dollars thousands 1,1804,233(45)5,368 PDF p. 153
Cash flows from:
Operating activitiesSingapore dollars thousands (2,579)8,788–6,209 PDF p. 153
Investing activitiesSingapore dollars thousands 6,574(927)–5,647 PDF p. 153
Financing activitiesSingapore dollars thousands (1,957)(2,982)–(4,939) PDF p. 153
Total cash flowsSingapore dollars thousands 2,0384,879–6,917 PDF p. 153
Definitions & sources

FY2026 Singapore geography differs from FY2025 Singapore and Malaysia. Dividend income and intercompany assets/liabilities are eliminated; consolidated profit and cash flows retain their distinct scopes.

Original Pledged deposits financing reconciliation / 2026

1 metrics

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Original Pledged deposits financing reconciliation / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / At beginning2026Group / Financing cash flow2026Group / Noncash right-of-use acquisition2026Group / Noncash investment property acquisition2026Group / Interest expense2026Group / Other movements2026Group / At end Source
Original financing cash and noncash reconciliation
Pledged depositsSingapore dollars thousands 411(26)––––385 PDF p. 99
Definitions & sources

Acquisition financing and right-of-use additions are noncash movements. Financing cash-flow columns do not equal the full change in borrowings or leases.

Original Pledged deposits financing reconciliation / 2025

1 metrics

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Original Pledged deposits financing reconciliation / 2025 from ANNUAL REPORT 2026
Metric / unit 2025Group / At beginning2025Group / Financing cash flow2025Group / Noncash right-of-use acquisition2025Group / Noncash investment property acquisition2025Group / Interest expense2025Group / Other movements2025Group / At end Source
Original financing cash and noncash reconciliation
Pledged depositsSingapore dollars thousands 425(14)––––411 PDF p. 99
Definitions & sources

Acquisition financing and right-of-use additions are noncash movements. Financing cash-flow columns do not equal the full change in borrowings or leases.

Original Financing liabilities financing reconciliation / 2026

2 metrics

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Original Financing liabilities financing reconciliation / 2026 from ANNUAL REPORT 2026
Metric / unit 2026Group / At beginning2026Group / Financing cash flow2026Group / Noncash right-of-use acquisition2026Group / Noncash investment property acquisition2026Group / Interest expense2026Group / Other movements2026Group / At end Source
Liabilities
Bank borrowingsSingapore dollars thousands –(116)–15,60095–15,579 PDF p. 99
Lease liabilitiesSingapore dollars thousands 791(659)1,054–15(94)1,107 PDF p. 99
Definitions & sources

Acquisition financing and right-of-use additions are noncash movements. Financing cash-flow columns do not equal the full change in borrowings or leases.

Original Financing liabilities financing reconciliation / 2025

2 metrics

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Original Financing liabilities financing reconciliation / 2025 from ANNUAL REPORT 2026
Metric / unit 2025Group / At beginning2025Group / Financing cash flow2025Group / Noncash right-of-use acquisition2025Group / Noncash investment property acquisition2025Group / Interest expense2025Group / Other movements2025Group / At end Source
Liabilities
Bank borrowingsSingapore dollars thousands 1,770(1,921)––8863– PDF p. 99
Lease liabilitiesSingapore dollars thousands 837(1,264)1,162–3125791 PDF p. 99
Definitions & sources

Acquisition financing and right-of-use additions are noncash movements. Financing cash-flow columns do not equal the full change in borrowings or leases.

Group financial position

29 metrics

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Group financial position from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
Current assets
InventoriesSingapore dollars thousands 13,508 PDF p. 81
Trade and other receivablesSingapore dollars thousands 4,244 PDF p. 81
PrepaymentsSingapore dollars thousands 74 PDF p. 81
Cash and bank balancesSingapore dollars thousands 11,358 PDF p. 81
SubtotalSingapore dollars thousands 29,184 PDF p. 81
Non-current assets
Investment in associated companySingapore dollars thousands 31,317 PDF p. 81
Investment in subsidiariesSingapore dollars thousands – PDF p. 81
Property, plant and equipmentSingapore dollars thousands 294 PDF p. 81
Right-of-use assetsSingapore dollars thousands 828 PDF p. 81
Trade and other receivablesSingapore dollars thousands 313 PDF p. 81
Deferred tax assetsSingapore dollars thousands 174 PDF p. 81
SubtotalSingapore dollars thousands 32,926 PDF p. 81
Total assetsSingapore dollars thousands 62,110 PDF p. 81
Current liabilities
Trade and other payablesSingapore dollars thousands 2,984 PDF p. 82
Amount due to directorsSingapore dollars thousands 605 PDF p. 82
Lease liabilitiesSingapore dollars thousands 646 PDF p. 82
Bank borrowingsSingapore dollars thousands 1,770 PDF p. 82
Income tax payableSingapore dollars thousands 561 PDF p. 82
SubtotalSingapore dollars thousands 6,566 PDF p. 82
Non-current liabilities
Trade and other payablesSingapore dollars thousands 40 PDF p. 82
Lease liabilitiesSingapore dollars thousands 191 PDF p. 82
SubtotalSingapore dollars thousands 231 PDF p. 82
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 82
Revaluation reserveSingapore dollars thousands 2,892 PDF p. 82
Legal reserveSingapore dollars thousands 1,651 PDF p. 82
Translation reserveSingapore dollars thousands (4,028) PDF p. 82
Accumulated profit/(losses)Singapore dollars thousands 23,447 PDF p. 82
Total equitySingapore dollars thousands 55,313 PDF p. 82
Total liabilities and equitySingapore dollars thousands 62,110 PDF p. 82
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company financial position

29 metrics

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Company financial position from ANNUAL REPORT 2026
Metric / unit 2024Company / 1 April 2023 to 31 March 2024 / 12 months Source
Current assets
InventoriesSingapore dollars thousands – PDF p. 81
Trade and other receivablesSingapore dollars thousands 91 PDF p. 81
PrepaymentsSingapore dollars thousands 8 PDF p. 81
Cash and bank balancesSingapore dollars thousands 9,537 PDF p. 81
SubtotalSingapore dollars thousands 9,636 PDF p. 81
Non-current assets
Investment in associated companySingapore dollars thousands 13,252 PDF p. 81
Investment in subsidiariesSingapore dollars thousands 677 PDF p. 81
Property, plant and equipmentSingapore dollars thousands 11 PDF p. 81
Right-of-use assetsSingapore dollars thousands 168 PDF p. 81
Trade and other receivablesSingapore dollars thousands 24 PDF p. 81
Deferred tax assetsSingapore dollars thousands – PDF p. 81
SubtotalSingapore dollars thousands 14,132 PDF p. 81
Total assetsSingapore dollars thousands 23,768 PDF p. 81
Current liabilities
Trade and other payablesSingapore dollars thousands 269 PDF p. 82
Amount due to directorsSingapore dollars thousands 605 PDF p. 82
Lease liabilitiesSingapore dollars thousands 75 PDF p. 82
Bank borrowingsSingapore dollars thousands – PDF p. 82
Income tax payableSingapore dollars thousands – PDF p. 82
SubtotalSingapore dollars thousands 949 PDF p. 82
Non-current liabilities
Trade and other payablesSingapore dollars thousands – PDF p. 82
Lease liabilitiesSingapore dollars thousands 95 PDF p. 82
SubtotalSingapore dollars thousands 95 PDF p. 82
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 82
Revaluation reserveSingapore dollars thousands – PDF p. 82
Legal reserveSingapore dollars thousands – PDF p. 82
Translation reserveSingapore dollars thousands – PDF p. 82
Accumulated profit/(losses)Singapore dollars thousands (8,627) PDF p. 82
Total equitySingapore dollars thousands 22,724 PDF p. 82
Total liabilities and equitySingapore dollars thousands 23,768 PDF p. 82
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group changes in equity / 2024

9 metrics

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Group changes in equity / 2024 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / Share capital2024Group / 1 April 2023 to 31 March 2024 / Revaluation reserve2024Group / 1 April 2023 to 31 March 2024 / Legal reserve2024Group / 1 April 2023 to 31 March 2024 / Translation reserve2024Group / 1 April 2023 to 31 March 2024 / Accumulated profits2024Group / 1 April 2023 to 31 March 2024 / Owners total2024Group / 1 April 2023 to 31 March 2024 / Non-controlling interests2024Group / 1 April 2023 to 31 March 2024 / Total equity Source
Group changes in equity
Balance at 1 April 2023Singapore dollars thousands 31,3512,9901,651(2,513)21,40754,886(2)54,884 PDF p. 84
Profit for the yearSingapore dollars thousands ––––6,5876,58726,589 PDF p. 84
Other comprehensive loss
- Foreign currency translationSingapore dollars thousands –––(511)–(511)–(511) PDF p. 84
- Share of loss on property revaluation of associated companySingapore dollars thousands –(98)–––(98)–(98) PDF p. 84
- Share of foreign currency translation of associated companySingapore dollars thousands –––(1,004)–(1,004)–(1,004) PDF p. 84
Other comprehensive loss for the
Other comprehensive loss for the year, net of taxSingapore dollars thousands –(98)–(1,515)–(1,613)–(1,613) PDF p. 84
Total comprehensive (loss)/income for the yearSingapore dollars thousands –(98)–(1,515)6,5874,97424,976 PDF p. 84
Contributions by and distributions to
Dividends paid to shareholders (Note 24)Singapore dollars thousands ––––(4,547)(4,547)–(4,547) PDF p. 84
Balance at 31 March 2024Singapore dollars thousands 31,3512,8921,651(4,028)23,44755,313–55,313 PDF p. 84
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company changes in equity / 2024

4 metrics

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Company changes in equity / 2024 from ANNUAL REPORT 2026
Metric / unit 2024Company / 1 April 2023 to 31 March 2024 / Share capital2024Company / 1 April 2023 to 31 March 2024 / Accumulated losses2024Company / 1 April 2023 to 31 March 2024 / Total equity Source
Company changes in equity
Balance at 1 April 2023Singapore dollars thousands 31,351(7,525)23,826 PDF p. 85
Profit for the year, representing total comprehensive income for the yearSingapore dollars thousands –3,4453,445 PDF p. 85
Dividends (Note 24)Singapore dollars thousands –(4,547)(4,547) PDF p. 85
Balance at 31 March 2024Singapore dollars thousands 31,351(8,627)22,724 PDF p. 85
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

EPS owner-profit numerator / 2025

1 metrics

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EPS owner-profit numerator / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
EPS owner-profit numerator
Profit attributable to owners of the Company ($)Singapore dollars 6,587,000 PDF p. 113
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

EPS weighted ordinary-share denominator / 2025

1 metrics

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EPS weighted ordinary-share denominator / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
EPS weighted ordinary-share denominator
Weighted average number of ordinary shares in issue for basic and diluted earnings per share (in units)Shares 252,629,000 PDF p. 113
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original earnings per share / 2025

1 metrics

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Original earnings per share / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
Original earnings per share
Earnings per share (cents per share)Singapore cents per share 2.61 PDF p. 113
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original capital and net debt / 2025

10 metrics

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Original capital and net debt / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
Original capital and net debt
Trade and other payablesSingapore dollars thousands 3,024 PDF p. 150
Amounts due to directorsSingapore dollars thousands 605 PDF p. 150
Lease liabilitiesSingapore dollars thousands 837 PDF p. 150
Bank borrowingsSingapore dollars thousands 1,770 PDF p. 150
Less: Cash and bank balancesSingapore dollars thousands (11,358) PDF p. 150
Net debt/(cash)Singapore dollars thousands (5,122) PDF p. 150
Equity attributable to equity holders of the CompanySingapore dollars thousands 55,313 PDF p. 150
Less: Legal reserveSingapore dollars thousands (1,651) PDF p. 150
Total capitalSingapore dollars thousands 53,662 PDF p. 150
Capital and net debtSingapore dollars thousands 48,540 PDF p. 150
Definitions & sources

Net debt includes trade and other payables, directors, leases and bank borrowings less total cash and bank balances. Capital is owners equity less legal reserve.

Original gearing ratio / 2025

1 metrics

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Original gearing ratio / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group / 1 April 2023 to 31 March 2024 / 12 months Source
Original capital management ratio
Gearing ratioRatio N.M PDF p. 150
Definitions & sources

N.M (*) means not meaningful; it is preserved as printed and is not zero. Numeric gearing is net debt divided by capital plus net debt.

Original paid and proposed dividends / 2025

2 metrics

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Original paid and proposed dividends / 2025 from ANNUAL REPORT 2026
Metric / unit 2024Group and Company / 1 April 2023 to 31 March 2024 / 12 months Source
Dividends on ordinary shares:
Final exempt (one-tier) dividend for 31 March 2024: $0.7 cents (31 March 2023: $1.8 cents) per shareSingapore cents per share 4,547 PDF p. 130
Dividends on ordinary shares, subject to shareholders’ approval at the AGM:
Final exempt (one-tier) dividend for 30 June 2025: $0.7 cents (31 March 2024: $0.7 cents) per shareSingapore cents per share 1,768 PDF p. 130
Definitions & sources

Amounts under thousand-dollar headers are dividend cash totals, not cents-per-share rates embedded in the original captions. Proposed dividends are not a reporting-date liability or an additional amount paid.

Group profit or loss

17 metrics

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Group profit or loss from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Group combined profit and comprehensive income
RevenueSingapore dollars thousands 30,196 PDF p. 75
Cost of salesSingapore dollars thousands (13,265) PDF p. 75
Gross profitSingapore dollars thousands 16,931 PDF p. 75
Other incomeSingapore dollars thousands 329 PDF p. 75
Distribution costsSingapore dollars thousands (8,871) PDF p. 75
General and administrative expensesSingapore dollars thousands (4,733) PDF p. 75
Profit from operationsSingapore dollars thousands 3,656 PDF p. 75
Interest incomeSingapore dollars thousands 121 PDF p. 75
Finance costsSingapore dollars thousands (61) PDF p. 75
Share of results of associated company - net of taxSingapore dollars thousands 7,883 PDF p. 75
Profit before income taxSingapore dollars thousands 11,599 PDF p. 75
Income tax expenseSingapore dollars thousands (1,526) PDF p. 75
Profit for the yearSingapore dollars thousands 10,073 PDF p. 75
Profit for the year attributable to:
Owners of the CompanySingapore dollars thousands 10,073 PDF p. 76
Non-controlling interestsSingapore dollars thousands – PDF p. 76
SubtotalSingapore dollars thousands 10,073 PDF p. 76
Earnings per share attributable to owners of the Company (cents per share)
Basic and dilutedSingapore cents per share 3.99 PDF p. 76
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group comprehensive income

10 metrics

Units appear below each metric. Scroll to compare years

Group comprehensive income from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Group combined profit and comprehensive income
Profit for the yearSingapore dollars thousands 10,073 PDF p. 75
Item that will not be reclassifi ed to profit or loss
Share of (loss)/gain on property revaluation of associated companySingapore dollars thousands 725 PDF p. 75
Items that may be reclassifi ed subsequently to profit or loss
Foreign currency translationSingapore dollars thousands (1,094) PDF p. 75
Share of foreign currency translation of associated companySingapore dollars thousands (1,188) PDF p. 75
SubtotalSingapore dollars thousands (2,282) PDF p. 75
Other comprehensive loss for the year, net of taxSingapore dollars thousands (1,557) PDF p. 75
Total comprehensive income for the yearSingapore dollars thousands 8,516 PDF p. 75
Total comprehensive income attributable to:
Owners of the CompanySingapore dollars thousands 8,516 PDF p. 76
Non-controlling interestsSingapore dollars thousands – PDF p. 76
SubtotalSingapore dollars thousands 8,516 PDF p. 76
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group cash flows

36 metrics

Units appear below each metric. Scroll to compare years

Group cash flows from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Operating activities
Profit before income taxSingapore dollars thousands 11,599 PDF p. 82
Adjustments for:
- Interest incomeSingapore dollars thousands (121) PDF p. 82
- Finance costsSingapore dollars thousands 61 PDF p. 82
- Depreciation of property, plant and equipmentSingapore dollars thousands 561 PDF p. 82
- Depreciation expense of right-of-use assetsSingapore dollars thousands 833 PDF p. 82
- Loss allowance of trade receivablesSingapore dollars thousands – PDF p. 82
- Reversal of allowances for amounts due from related partiesSingapore dollars thousands (29) PDF p. 82
- Inventories written offSingapore dollars thousands 4 PDF p. 82
- Reversal of allowance for inventory obsolescence, netSingapore dollars thousands (71) PDF p. 82
- Share of results of associated companySingapore dollars thousands (7,883) PDF p. 82
- Unrealised foreign exchange gainSingapore dollars thousands (728) PDF p. 82
Operating cash flows before movements in working capitalSingapore dollars thousands 4,226 PDF p. 82
Changes in working capital:
- InventoriesSingapore dollars thousands (170) PDF p. 82
- Trade and other receivablesSingapore dollars thousands 797 PDF p. 82
- PrepaymentsSingapore dollars thousands (57) PDF p. 82
- Trade and other payablesSingapore dollars thousands 48 PDF p. 82
Cash generated from operationsSingapore dollars thousands 4,844 PDF p. 82
- Income tax paidSingapore dollars thousands (1,355) PDF p. 82
- Interest incomeSingapore dollars thousands 121 PDF p. 82
Net cash (used in)/generated from operating activitiesSingapore dollars thousands 3,610 PDF p. 82
Investing activities
Dividend received from associated companySingapore dollars thousands 5,086 PDF p. 83
Purchase of property, plant and equipmentSingapore dollars thousands (305) PDF p. 83
Net cash generated from investing activitiesSingapore dollars thousands 4,781 PDF p. 83
Financing activities
Proceeds from bank borrowingsSingapore dollars thousands 3,529 PDF p. 83
Repayment of bank borrowingsSingapore dollars thousands (4,993) PDF p. 83
Repayment of lease liabilitiesSingapore dollars thousands (909) PDF p. 83
Interest paid on lease liabilitiesSingapore dollars thousands (15) PDF p. 83
Proceeds from bills payablesSingapore dollars thousands 2,148 PDF p. 83
Repayment of bills payablesSingapore dollars thousands (2,148) PDF p. 83
Decrease in restricted bank depositsSingapore dollars thousands 36 PDF p. 83
Dividend paid to shareholdersSingapore dollars thousands (2,274) PDF p. 83
Net cash used in financing activitiesSingapore dollars thousands (4,626) PDF p. 83
Net (decrease)/increase in cash and cash equivalentsSingapore dollars thousands 3,765 PDF p. 83
Cash and cash equivalents at beginning of the financial yearSingapore dollars thousands 8,849 PDF p. 83
Effect of exchange rate changes on cash and cash equivalentsSingapore dollars thousands (319) PDF p. 83
Cash and cash equivalents at end of the financial yearSingapore dollars thousands 12,295 PDF p. 83
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group financial position

31 metrics

Units appear below each metric. Scroll to compare years

Group financial position from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Current assets
InventoriesSingapore dollars thousands 10,746 PDF p. 77
Trade and other receivablesSingapore dollars thousands 4,517 PDF p. 77
PrepaymentsSingapore dollars thousands 87 PDF p. 77
Cash and bank balancesSingapore dollars thousands 12,732 PDF p. 77
SubtotalSingapore dollars thousands 28,082 PDF p. 77
Non-current assets
Investment in associated companySingapore dollars thousands 31,127 PDF p. 77
Investment in subsidiariesSingapore dollars thousands – PDF p. 77
Property, plant and equipmentSingapore dollars thousands 334 PDF p. 77
Right-of-use assetsSingapore dollars thousands 928 PDF p. 77
Trade and other receivablesSingapore dollars thousands 290 PDF p. 77
Deferred tax assetsSingapore dollars thousands 164 PDF p. 77
SubtotalSingapore dollars thousands 32,843 PDF p. 77
Total assetsSingapore dollars thousands 60,925 PDF p. 77
Current liabilities
Trade and other payablesSingapore dollars thousands 4,055 PDF p. 78
Amount due to directorsSingapore dollars thousands 137 PDF p. 78
Lease liabilitiesSingapore dollars thousands 565 PDF p. 78
Bank borrowingsSingapore dollars thousands – PDF p. 78
Income tax payableSingapore dollars thousands 856 PDF p. 78
SubtotalSingapore dollars thousands 5,613 PDF p. 78
Non-current liabilities
Trade and other payablesSingapore dollars thousands 61 PDF p. 78
Lease liabilitiesSingapore dollars thousands 367 PDF p. 78
SubtotalSingapore dollars thousands 428 PDF p. 78
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 78
Revaluation reserveSingapore dollars thousands 2,990 PDF p. 78
Legal reserveSingapore dollars thousands 1,651 PDF p. 78
Translation reserveSingapore dollars thousands (2,513) PDF p. 78
Accumulated profit/(losses)Singapore dollars thousands 21,407 PDF p. 78
Attributable to equity holders to the companySingapore dollars thousands 54,886 PDF p. 78
Non-controlling interestsSingapore dollars thousands (2) PDF p. 78
Total equitySingapore dollars thousands 54,884 PDF p. 78
Total liabilities and equitySingapore dollars thousands 60,925 PDF p. 78
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company financial position

31 metrics

Units appear below each metric. Scroll to compare years

Company financial position from ANNUAL REPORT 2026
Metric / unit 2023Company / 1 April 2022 to 31 March 2023 / 12 months Source
Current assets
InventoriesSingapore dollars thousands – PDF p. 77
Trade and other receivablesSingapore dollars thousands 526 PDF p. 77
PrepaymentsSingapore dollars thousands 9 PDF p. 77
Cash and bank balancesSingapore dollars thousands 8,946 PDF p. 77
SubtotalSingapore dollars thousands 9,481 PDF p. 77
Non-current assets
Investment in associated companySingapore dollars thousands 13,252 PDF p. 77
Investment in subsidiariesSingapore dollars thousands 1,399 PDF p. 77
Property, plant and equipmentSingapore dollars thousands 13 PDF p. 77
Right-of-use assetsSingapore dollars thousands 241 PDF p. 77
Trade and other receivablesSingapore dollars thousands 25 PDF p. 77
Deferred tax assetsSingapore dollars thousands – PDF p. 77
SubtotalSingapore dollars thousands 14,930 PDF p. 77
Total assetsSingapore dollars thousands 24,411 PDF p. 77
Current liabilities
Trade and other payablesSingapore dollars thousands 208 PDF p. 78
Amount due to directorsSingapore dollars thousands 137 PDF p. 78
Lease liabilitiesSingapore dollars thousands 70 PDF p. 78
Bank borrowingsSingapore dollars thousands – PDF p. 78
Income tax payableSingapore dollars thousands – PDF p. 78
SubtotalSingapore dollars thousands 415 PDF p. 78
Non-current liabilities
Trade and other payablesSingapore dollars thousands – PDF p. 78
Lease liabilitiesSingapore dollars thousands 170 PDF p. 78
SubtotalSingapore dollars thousands 170 PDF p. 78
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 78
Revaluation reserveSingapore dollars thousands – PDF p. 78
Legal reserveSingapore dollars thousands – PDF p. 78
Translation reserveSingapore dollars thousands – PDF p. 78
Accumulated profit/(losses)Singapore dollars thousands (7,525) PDF p. 78
Attributable to equity holders to the companySingapore dollars thousands 23,826 PDF p. 78
Non-controlling interestsSingapore dollars thousands – PDF p. 78
Total equitySingapore dollars thousands 23,826 PDF p. 78
Total liabilities and equitySingapore dollars thousands 24,411 PDF p. 78
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group changes in equity / 2023

9 metrics

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Group changes in equity / 2023 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / Share capital2023Group / 1 April 2022 to 31 March 2023 / Revaluation reserve2023Group / 1 April 2022 to 31 March 2023 / Legal reserve2023Group / 1 April 2022 to 31 March 2023 / Translation reserve2023Group / 1 April 2022 to 31 March 2023 / Accumulated profits2023Group / 1 April 2022 to 31 March 2023 / Owners total2023Group / 1 April 2022 to 31 March 2023 / Non-controlling interests2023Group / 1 April 2022 to 31 March 2023 / Total equity Source
Group changes in equity
Balance at 1 April 2022Singapore dollars thousands 31,3512,2651,651(231)13,60848,644(2)48,642 PDF p. 80
Profit for the yearSingapore dollars thousands ––––10,07310,073–10,073 PDF p. 80
Other comprehensive income/(loss)
- Foreign currency translationSingapore dollars thousands –––(1,094)–(1,094)–(1,094) PDF p. 80
- Share of gain on property revaluation of associated companySingapore dollars thousands –725–––725–725 PDF p. 80
- Share of foreign currency translation of associated companySingapore dollars thousands –––(1,188)–(1,188)–(1,188) PDF p. 80
Other comprehensive income/(loss) for
Other comprehensive income/(loss) for the year, net of taxSingapore dollars thousands –725–(2,282)–(1,557)–(1,557) PDF p. 80
Total comprehensive income for the yearSingapore dollars thousands –725–(2,282)10,0738,516–8,516 PDF p. 80
Contributions by and distributions to
Dividends paid to shareholders (Note 24)Singapore dollars thousands ––––(2,274)(2,274)–(2,274) PDF p. 80
Balance at 31 March 2023Singapore dollars thousands 31,3512,9901,651(2,513)21,40754,886(2)54,884 PDF p. 80
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company changes in equity / 2023

4 metrics

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Company changes in equity / 2023 from ANNUAL REPORT 2026
Metric / unit 2023Company / 1 April 2022 to 31 March 2023 / Share capital2023Company / 1 April 2022 to 31 March 2023 / Accumulated losses2023Company / 1 April 2022 to 31 March 2023 / Total equity Source
Company changes in equity
Balance at 1 April 2022Singapore dollars thousands 31,351(9,900)21,451 PDF p. 81
Profit for the year, representing total comprehensive income for the yearSingapore dollars thousands –4,6494,649 PDF p. 81
Dividends (Note 24)Singapore dollars thousands –(2,274)(2,274) PDF p. 81
Balance at 31 March 2023Singapore dollars thousands 31,351(7,525)23,826 PDF p. 81
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

EPS owner-profit numerator / 2024

1 metrics

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EPS owner-profit numerator / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
EPS owner-profit numerator
Profit attributable to owners of the Company ($)Singapore dollars 10,073,000 PDF p. 107
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

EPS weighted ordinary-share denominator / 2024

1 metrics

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EPS weighted ordinary-share denominator / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
EPS weighted ordinary-share denominator
Weighted average number of ordinary shares in issue for basic and diluted earnings per share (in units)Shares 252,629,000 PDF p. 107
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original earnings per share / 2024

1 metrics

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Original earnings per share / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Original earnings per share
Earnings per share (cents per share)Singapore cents per share 3.99 PDF p. 107
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original capital and net debt / 2024

10 metrics

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Original capital and net debt / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Original capital and net debt
Trade and other payablesSingapore dollars thousands 4,116 PDF p. 141
Bank borrowingsSingapore dollars thousands – PDF p. 141
Amounts due to directorsSingapore dollars thousands 137 PDF p. 141
Lease liabilitiesSingapore dollars thousands 932 PDF p. 141
Less: Cash and bank balancesSingapore dollars thousands (12,732) PDF p. 141
Net cashSingapore dollars thousands (7,547) PDF p. 141
Equity attributable to equity holders of the CompanySingapore dollars thousands 54,886 PDF p. 141
Less: Legal reserveSingapore dollars thousands (1,651) PDF p. 141
Total capitalSingapore dollars thousands 53,235 PDF p. 141
Capital and net debtSingapore dollars thousands 45,688 PDF p. 141
Definitions & sources

Net debt includes trade and other payables, directors, leases and bank borrowings less total cash and bank balances. Capital is owners equity less legal reserve.

Original gearing ratio / 2024

1 metrics

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Original gearing ratio / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group / 1 April 2022 to 31 March 2023 / 12 months Source
Original capital management ratio
Gearing ratioRatio N.M PDF p. 141
Definitions & sources

N.M (*) means not meaningful; it is preserved as printed and is not zero. Numeric gearing is net debt divided by capital plus net debt.

Original paid and proposed dividends / 2024

2 metrics

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Original paid and proposed dividends / 2024 from ANNUAL REPORT 2026
Metric / unit 2023Group and Company / 1 April 2022 to 31 March 2023 / 12 months Source
Dividends on ordinary shares:
Final exempt (one-tier) dividend for 2023: $1.8 cents (2022: $0.9 cents) per shareSingapore cents per share 2,274 PDF p. 124
Dividends on ordinary shares, subject to shareholders’ approval at the AGM:
Final exempt (one-tier) dividend for 2024: $0.7 cents (2023: $1.8 cents) per shareSingapore cents per share 4,547 PDF p. 124
Definitions & sources

Amounts under thousand-dollar headers are dividend cash totals, not cents-per-share rates embedded in the original captions. Proposed dividends are not a reporting-date liability or an additional amount paid.

Group profit or loss

17 metrics

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Group profit or loss from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Group combined profit and comprehensive income
RevenueSingapore dollars thousands 23,668 PDF p. 63
Cost of salesSingapore dollars thousands (10,224) PDF p. 63
Gross profitSingapore dollars thousands 13,444 PDF p. 63
Other incomeSingapore dollars thousands 460 PDF p. 63
Distribution costsSingapore dollars thousands (8,175) PDF p. 63
General and administrative expensesSingapore dollars thousands (3,730) PDF p. 63
Profit from operationsSingapore dollars thousands 1,999 PDF p. 63
Interest incomeSingapore dollars thousands 70 PDF p. 63
Finance costsSingapore dollars thousands (77) PDF p. 63
Share of results of associated company - net of taxSingapore dollars thousands 5,536 PDF p. 63
Profit before income taxSingapore dollars thousands 7,528 PDF p. 63
Income tax expenseSingapore dollars thousands (924) PDF p. 63
Profit for the yearSingapore dollars thousands 6,604 PDF p. 63
Profit for the year attributable to:
Owners of the CompanySingapore dollars thousands 6,603 PDF p. 64
Non-controlling interestsSingapore dollars thousands 1 PDF p. 64
SubtotalSingapore dollars thousands 6,604 PDF p. 64
Earnings per share attributable to owners of the Company (cents per share)
Basic and dilutedSingapore cents per share 2.61 PDF p. 64
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group comprehensive income

10 metrics

Units appear below each metric. Scroll to compare years

Group comprehensive income from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Group combined profit and comprehensive income
Profit for the yearSingapore dollars thousands 6,604 PDF p. 63
Items that will not be reclassifi ed to profit or loss
Share of gain/(loss) on property revaluation of associated companySingapore dollars thousands (443) PDF p. 63
Items that may be reclassifi ed subsequently to profit or loss
Foreign currency translationSingapore dollars thousands (39) PDF p. 63
Share of foreign currency translation of associated companySingapore dollars thousands (94) PDF p. 63
SubtotalSingapore dollars thousands (133) PDF p. 63
Other comprehensive loss for the year, net of taxSingapore dollars thousands (576) PDF p. 63
Total comprehensive income for the yearSingapore dollars thousands 6,028 PDF p. 63
Total comprehensive income attributable to:
Owners of the CompanySingapore dollars thousands 6,029 PDF p. 64
Non-controlling interestsSingapore dollars thousands (1) PDF p. 64
SubtotalSingapore dollars thousands 6,028 PDF p. 64
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group cash flows

37 metrics

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Group cash flows from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Operating activities
Profit before income taxSingapore dollars thousands 7,528 PDF p. 70
Adjustments for:
- Interest incomeSingapore dollars thousands (70) PDF p. 70
- Finance costsSingapore dollars thousands 77 PDF p. 70
- Depreciation of property, plant and equipmentSingapore dollars thousands 506 PDF p. 70
- Depreciation expense of right-of-use assetsSingapore dollars thousands 1,248 PDF p. 70
- Gain on disposal of property, plant and equipmentSingapore dollars thousands (3) PDF p. 70
- Changes in allowances for amounts due from related partiesSingapore dollars thousands – PDF p. 70
- Inventories written offSingapore dollars thousands 203 PDF p. 70
- (Reversal of allowance)/Allowance for inventory obsolescence, netSingapore dollars thousands 88 PDF p. 70
- Share of results of associated companySingapore dollars thousands (5,536) PDF p. 70
- Unrealised foreign exchange gainSingapore dollars thousands (28) PDF p. 70
Operating cash flows before movements in working capitalSingapore dollars thousands 4,013 PDF p. 70
Changes in working capital:
- InventoriesSingapore dollars thousands 328 PDF p. 70
- Trade and other receivablesSingapore dollars thousands 470 PDF p. 70
- PrepaymentsSingapore dollars thousands 15 PDF p. 70
- Trade and other payablesSingapore dollars thousands 1,257 PDF p. 70
Cash generated from operationsSingapore dollars thousands 6,083 PDF p. 70
- Income tax paidSingapore dollars thousands (615) PDF p. 70
- Interest incomeSingapore dollars thousands 70 PDF p. 70
Net cash generated from operating activitiesSingapore dollars thousands 5,538 PDF p. 70
Investing activities
Dividend received from associated companySingapore dollars thousands 4,278 PDF p. 71
Purchase of property, plant and equipmentSingapore dollars thousands (739) PDF p. 71
Proceeds from disposal of property, plant and equipmentSingapore dollars thousands 3 PDF p. 71
Net cash generated from investing activitiesSingapore dollars thousands 3,542 PDF p. 71
Financing activities
Proceeds from bank borrowingsSingapore dollars thousands 7,186 PDF p. 71
Repayment of bank borrowingsSingapore dollars thousands (8,190) PDF p. 71
Repayment of lease liabilitiesSingapore dollars thousands (1,327) PDF p. 71
Interest paid on lease liabilitiesSingapore dollars thousands (26) PDF p. 71
Proceeds from bills payablesSingapore dollars thousands 1,785 PDF p. 71
Repayment of bills payablesSingapore dollars thousands (2,958) PDF p. 71
Decrease in restricted bank depositsSingapore dollars thousands 78 PDF p. 71
Dividend paid to shareholdersSingapore dollars thousands (2,526) PDF p. 71
Net cash used in financing activitiesSingapore dollars thousands (5,978) PDF p. 71
Net increase in cash and cash equivalentsSingapore dollars thousands 3,102 PDF p. 71
Cash and cash equivalents at beginning of the financial yearSingapore dollars thousands 5,746 PDF p. 71
Eff ect of exchange rate changes on cash and cash equivalentsSingapore dollars thousands 1 PDF p. 71
Cash and cash equivalents at end of the financial yearSingapore dollars thousands 8,849 PDF p. 71
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group financial position

32 metrics

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Group financial position from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Current assets
InventoriesSingapore dollars thousands 10,509 PDF p. 65
Trade and other receivablesSingapore dollars thousands 4,612 PDF p. 65
PrepaymentsSingapore dollars thousands 30 PDF p. 65
Cash and bank balancesSingapore dollars thousands 9,322 PDF p. 65
SubtotalSingapore dollars thousands 24,473 PDF p. 65
Non-current assets
Investment in associated companySingapore dollars thousands 28,793 PDF p. 65
Investment in subsidiariesSingapore dollars thousands – PDF p. 65
Property, plant and equipmentSingapore dollars thousands 629 PDF p. 65
Right-of-use assetsSingapore dollars thousands 892 PDF p. 65
Trade and other receivablesSingapore dollars thousands 963 PDF p. 65
Deferred tax assetsSingapore dollars thousands 177 PDF p. 65
SubtotalSingapore dollars thousands 31,454 PDF p. 65
Total assetsSingapore dollars thousands 55,927 PDF p. 65
Current liabilities
Trade and other payablesSingapore dollars thousands 3,619 PDF p. 66
Amount due to directorsSingapore dollars thousands 533 PDF p. 66
Lease liabilitiesSingapore dollars thousands 670 PDF p. 66
Bank borrowingsSingapore dollars thousands 591 PDF p. 66
Income tax payableSingapore dollars thousands 754 PDF p. 66
SubtotalSingapore dollars thousands 6,167 PDF p. 66
Non-current liabilities
Trade and other payablesSingapore dollars thousands 54 PDF p. 66
Lease liabilitiesSingapore dollars thousands 237 PDF p. 66
Bank borrowingsSingapore dollars thousands 827 PDF p. 66
SubtotalSingapore dollars thousands 1,118 PDF p. 66
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 66
Revaluation reserveSingapore dollars thousands 2,265 PDF p. 66
Legal reserveSingapore dollars thousands 1,651 PDF p. 66
Translation reserveSingapore dollars thousands (231) PDF p. 66
Accumulated profit/(losses)Singapore dollars thousands 13,608 PDF p. 66
Attributable to equity holders to the companySingapore dollars thousands 48,644 PDF p. 66
Non-controlling interestsSingapore dollars thousands (2) PDF p. 66
Total equitySingapore dollars thousands 48,642 PDF p. 66
Total liabilities and equitySingapore dollars thousands 55,927 PDF p. 66
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company financial position

32 metrics

Units appear below each metric. Scroll to compare years

Company financial position from ANNUAL REPORT 2026
Metric / unit 2022Company / 1 April 2021 to 31 March 2022 / 12 months Source
Current assets
InventoriesSingapore dollars thousands – PDF p. 65
Trade and other receivablesSingapore dollars thousands 591 PDF p. 65
PrepaymentsSingapore dollars thousands 17 PDF p. 65
Cash and bank balancesSingapore dollars thousands 6,275 PDF p. 65
SubtotalSingapore dollars thousands 6,883 PDF p. 65
Non-current assets
Investment in associated companySingapore dollars thousands 13,252 PDF p. 65
Investment in subsidiariesSingapore dollars thousands 1,399 PDF p. 65
Property, plant and equipmentSingapore dollars thousands 20 PDF p. 65
Right-of-use assetsSingapore dollars thousands 86 PDF p. 65
Trade and other receivablesSingapore dollars thousands 520 PDF p. 65
Deferred tax assetsSingapore dollars thousands – PDF p. 65
SubtotalSingapore dollars thousands 15,277 PDF p. 65
Total assetsSingapore dollars thousands 22,160 PDF p. 65
Current liabilities
Trade and other payablesSingapore dollars thousands 98 PDF p. 66
Amount due to directorsSingapore dollars thousands 517 PDF p. 66
Lease liabilitiesSingapore dollars thousands 78 PDF p. 66
Bank borrowingsSingapore dollars thousands – PDF p. 66
Income tax payableSingapore dollars thousands – PDF p. 66
SubtotalSingapore dollars thousands 693 PDF p. 66
Non-current liabilities
Trade and other payablesSingapore dollars thousands – PDF p. 66
Lease liabilitiesSingapore dollars thousands 16 PDF p. 66
Bank borrowingsSingapore dollars thousands – PDF p. 66
SubtotalSingapore dollars thousands 16 PDF p. 66
Capital and reserves
Share capitalSingapore dollars thousands 31,351 PDF p. 66
Revaluation reserveSingapore dollars thousands – PDF p. 66
Legal reserveSingapore dollars thousands – PDF p. 66
Translation reserveSingapore dollars thousands – PDF p. 66
Accumulated profit/(losses)Singapore dollars thousands (9,900) PDF p. 66
Attributable to equity holders to the companySingapore dollars thousands 21,451 PDF p. 66
Non-controlling interestsSingapore dollars thousands – PDF p. 66
Total equitySingapore dollars thousands 21,451 PDF p. 66
Total liabilities and equitySingapore dollars thousands 22,160 PDF p. 66
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Group changes in equity / 2022

9 metrics

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Group changes in equity / 2022 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / Share capital2022Group / 1 April 2021 to 31 March 2022 / Revaluation reserve2022Group / 1 April 2021 to 31 March 2022 / Legal reserve2022Group / 1 April 2021 to 31 March 2022 / Translation reserve2022Group / 1 April 2021 to 31 March 2022 / Accumulated profits2022Group / 1 April 2021 to 31 March 2022 / Owners total2022Group / 1 April 2021 to 31 March 2022 / Non-controlling interests2022Group / 1 April 2021 to 31 March 2022 / Total equity Source
Group changes in equity
Balance at 1 April 2021Singapore dollars thousands 31,3512,7081,651(100)9,53145,141(1)45,140 PDF p. 68
Profit for the yearSingapore dollars thousands ––––6,6036,60316,604 PDF p. 68
Other comprehensive loss
- Foreign currency translationSingapore dollars thousands –––(37)–(37)(2)(39) PDF p. 68
- Share of loss on property revaluation of associated companySingapore dollars thousands –(443)–––(443)–(443) PDF p. 68
- Share of foreign currency translation of associated companySingapore dollars thousands –––(94)–(94)–(94) PDF p. 68
Other comprehensive loss for the year, net of taxSingapore dollars thousands –(443)–(131)–(574)(2)(576) PDF p. 68
Total comprehensive income for the yearSingapore dollars thousands –(443)–(131)6,6036,029(1)6,028 PDF p. 68
Contributions by and distributions to owners
Dividends paid to shareholders (Note 24)Singapore dollars thousands ––––(2,526)(2,526)–(2,526) PDF p. 68
Balance at 31 March 2022Singapore dollars thousands 31,3512,2651,651(231)13,60848,644(2)48,642 PDF p. 68
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

Company changes in equity / 2022

4 metrics

Units appear below each metric. Scroll to compare years

Company changes in equity / 2022 from ANNUAL REPORT 2026
Metric / unit 2022Company / 1 April 2021 to 31 March 2022 / Share capital2022Company / 1 April 2021 to 31 March 2022 / Accumulated losses2022Company / 1 April 2021 to 31 March 2022 / Total equity Source
Company changes in equity
Balance at 1 April 2021Singapore dollars thousands 31,351(9,839)21,512 PDF p. 69
Profit for the year, representing total comprehensive income for the yearSingapore dollars thousands –2,4652,465 PDF p. 69
Dividends (Note 24)Singapore dollars thousands –(2,526)(2,526) PDF p. 69
Balance at 31 March 2022Singapore dollars thousands 31,351(9,900)21,451 PDF p. 69
Definitions & sources

Five reporting periods FY2022–FY2026. FY2025 is the 15-month transition from 1 April 2024 to 30 June 2025; FY2026 is 12 months from 1 July 2025 to 30 June 2026. FY2022–FY2024 end on 31 March. These are unequal reporting durations and are not annualised.

All primary money amounts are Singapore dollars thousands; earnings per share are Singapore cents per share. Company balance sheets and equity changes are printed; no separate Company profit, comprehensive-income or cash-flow statement is supplied.

The current FY2025 comparative cash-flow statement separately shows amount due to directors 283 and trade/other payables 105; the original FY2025 reports one combined trade/other payable movement 388. The latest comparative classification is used, with original disclosure retained as comparison evidence.

EPS owner-profit numerator / 2023

1 metrics

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EPS owner-profit numerator / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
EPS owner-profit numerator
Profit attributable to owners of the CompanySingapore dollars thousands 6,603 PDF p. 93
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

EPS weighted ordinary-share denominator / 2023

1 metrics

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EPS weighted ordinary-share denominator / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
EPS weighted ordinary-share denominator
Weighted average number of ordinary shares in issue for basic and diluted earnings per share (in units)Shares 252,629,000 PDF p. 93
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original earnings per share / 2023

1 metrics

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Original earnings per share / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Original earnings per share
Earnings per share (cents per share)Singapore cents per share 2.61 PDF p. 93
Definitions & sources

The EPS weighted count is printed in whole shares (in units). Profit input units follow the original source: FY2023 report uses thousands; later reports show whole Singapore dollars.

Original capital and net debt / 2023

10 metrics

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Original capital and net debt / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Original capital and net debt
Trade and other payablesSingapore dollars thousands 3,673 PDF p. 127
Bank borrowingsSingapore dollars thousands 1,418 PDF p. 127
Amounts due to directorsSingapore dollars thousands 533 PDF p. 127
Lease liabilitiesSingapore dollars thousands 907 PDF p. 127
Less: Cash and bank balancesSingapore dollars thousands (9,322) PDF p. 127
Net cashSingapore dollars thousands (2,791) PDF p. 127
Equity attributable to equity holders of the CompanySingapore dollars thousands 48,644 PDF p. 127
Less: Legal reserveSingapore dollars thousands (1,651) PDF p. 127
Total capitalSingapore dollars thousands 46,993 PDF p. 127
Capital and net debtSingapore dollars thousands 44,202 PDF p. 127
Definitions & sources

Net debt includes trade and other payables, directors, leases and bank borrowings less total cash and bank balances. Capital is owners equity less legal reserve.

Original gearing ratio / 2023

1 metrics

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Original gearing ratio / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group / 1 April 2021 to 31 March 2022 / 12 months Source
Original capital management ratio
Gearing ratioRatio N.M PDF p. 127
Definitions & sources

N.M (*) means not meaningful; it is preserved as printed and is not zero. Numeric gearing is net debt divided by capital plus net debt.

Original paid and proposed dividends / 2023

2 metrics

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Original paid and proposed dividends / 2023 from ANNUAL REPORT 2026
Metric / unit 2022Group and Company / 1 April 2021 to 31 March 2022 / 12 months Source
Dividends on ordinary shares:
Final exempt (one-tier) dividend for 2022: $0.9 cents (2021: $1.0 cents) per shareSingapore cents per share 2,526 PDF p. 110
Dividends on ordinary shares, subject to shareholders’ approval at the AGM:
Final exempt (one-tier) dividend for 2023: $1.8 cents (2022: $0.9 cents) per shareSingapore cents per share 2,274 PDF p. 110
Definitions & sources

Amounts under thousand-dollar headers are dividend cash totals, not cents-per-share rates embedded in the original captions. Proposed dividends are not a reporting-date liability or an additional amount paid.

Where the money comes from

Segment information

By business

Segment information 2025 (period 01/04/2024 to 30/06/2025; Singapore and Malaysia, Taiwan) 18 lines
Segment information 2025 (period 01/04/2024 to 30/06/2025; Singapore and Malaysia, Taiwan)
Item / unit 2025Singapore and Malaysia2025Taiwan2025Adjustments and eliminations2025Total Group Source
Revenue
External customers$'000 –33,528–33,528 PDF p. 153
Results
Interest income$'000 37230–402 PDF p. 153
Dividend income$'000 7,817–(7,817)– PDF p. 153
Finance costs$'000 (7)(112)–(119) PDF p. 153
Depreciation of property, plant and equipment$'000 (5)(872)–(877) PDF p. 153
Depreciation of right-of-use assets$'000 (95)(1,139)–(1,234) PDF p. 153
Share of results of associated company$'000 9,295––9,295 PDF p. 153
Other non-cash expenses$'000 –(216)–(216) PDF p. 153
Income tax expense$'000 (375)(966)–(1,341) PDF p. 153
Segment profit$'000 15,1032,563(8,366)9,300 PDF p. 153
Assets
Investment in associated company$'000 36,664––36,664 PDF p. 153
Additions to property, plant and equipment$'000 8973–981 PDF p. 153
Segment assets$'000 51,35920,391(722)71,028 PDF p. 153
Liabilities
Segment liabilities$'000 1,1804,233(45)5,368 PDF p. 153
Cash flows from
Operating activities$'000 (2,579)8,788–6,209 PDF p. 153
Investing activities$'000 6,574(927)–5,647 PDF p. 153
Financing activities$'000 (1,957)(2,982)–(4,939) PDF p. 153
Total cash flows$'000 2,0384,879–6,917 PDF p. 153
Notes

Comparative period 01/04/2024 to 30/06/2025. Footnote markers (a)-(d) refer to reconciliation notes on pages 154-155: (a) dividend income from subsidiaries and associated company 7,817 plus net assets of liquidated subsidiaries 549 = 8,366 deducted from segment profit; (b) other non-cash expenses consist of reversal of allowances for inventory obsolescence, net and inventories written off; (c) investment in subsidiaries 677 and inter-segment receivables 45 = 722 deducted from segment assets; (d) inter-segment payables 45 deducted from segment liabilities.

By geography

Segment information 2026 (geographical: Singapore, Taiwan) 18 lines
Segment information 2026 (geographical: Singapore, Taiwan)
Item / unit 2026Singapore2026Taiwan2026Adjustments and eliminations2026Total Group Source
Revenue
External customers$'000 21021,059–21,269 PDF p. 152
Results
Interest income$'000 27526–301 PDF p. 152
Dividend income$'000 6,194–(6,194)– PDF p. 152
Finance costs$'000 (75)(201)–(276) PDF p. 152
Depreciation of property, plant and equipment$'000 (3)(872)–(875) PDF p. 152
Depreciation of right-of-use assets$'000 (78)(602)–(680) PDF p. 152
Share of results of associated company$'000 7,575––7,575 PDF p. 152
Other non-cash expenses$'000 3412–415 PDF p. 152
Income tax expense$'000 (228)(287)–(515) PDF p. 152
Segment profit$'000 10,83346(6,201)4,678 PDF p. 152
Assets
Investment in associated company$'000 41,026––41,026 PDF p. 152
Additions to property, plant and equipment$'000 61,300–1,306 PDF p. 152
Segment assets$'000 81,90219,448(12,236)89,114 PDF p. 152
Liabilities
Segment liabilities$'000 22,8145,387(5,976)22,225 PDF p. 152
Cash flows from
Operating activities$'000 (3,850)(512)–(4,362) PDF p. 152
Investing activities$'000 (8)(708)–(716) PDF p. 152
Financing activities$'000 (3,073)(1,971)–(5,044) PDF p. 152
Total cash flows$'000 (6,931)(3,191)–(10,122) PDF p. 152
Notes

Financial year ended 30 June 2026. Geographical segments based on location of assets; sales to external customers based on location of customers. Revenue and non-current assets information based on geographical location of customers and assets respectively.

Geographical segments - Group non-current assets 3 lines
Geographical segments - Group non-current assets
Item / unit 2026Group2025Group Source
Non-current assets
Singapore and Malaysia$'000 62,21036,799 PDF p. 154
Taiwan$'000 1,4671,585 PDF p. 154
Total non-current assets (unlabelled total)$'000 63,67738,384 PDF p. 154
Notes

Total row has no printed label.

Debt

Borrowings

Bank loans repayment profile

Bank loans repayment profile — Group
Item / unit 2026$'0002025$'000 Source
Bank loans repayable
Within one year$'000 84– PDF p. 147
After one year but within five years$'000 15,495– PDF p. 147
Notes

Bank loans are repayable over a period of 5 years, as follows. Total 15,579 (2025: –).

Borrowing notes 4 tables

Bank borrowings – carrying amount

Bank borrowings – carrying amount — Group
Item / unit 2026$'0002025$'000 Source
Bank borrowings
Bank loans$'000 15,579– PDF p. 147
Notes

Group's secured bank loans consist mainly of 2 bank loans: (i) repayable monthly with final instalment on maturity in 2031 of $4,394,000, secured by legal mortgage over investment property at 10 Bussorah Street and corporate guarantees by the Company; (ii) final instalment at maturity in 2031 of $11,185,000, secured by legal mortgage over investment property at 21 Tan Quee Lan Street, rental proceeds, fixed deposit of $50,000 and corporate guarantees by the Company.

Bank borrowings are denominated in Singapore dollar. Carrying amounts approximate fair values.

Statement of financial position – borrowings and lease liabilities

Statement of financial position – borrowings and lease liabilities
Item / unit 2026Group, $'0002025Group, $'0002026Company, $'0002025Company, $'000 Source
Current liabilities
Lease liabilities (current)$'000 6875957681 PDF p. 93
Bank borrowings (current)$'000 84––– PDF p. 93
Non-current liabilities
Lease liabilities (non-current)$'000 4201961546 PDF p. 93
Bank borrowings (non-current)$'000 15,495––– PDF p. 93
Notes

Row labels disambiguated by section; printed label is as quoted.

Note 21(b) Lease liabilities

Note 21(b) Lease liabilities
Item / unit 2026Group, $'0002025Group, $'0002026Company, $'0002025Company, $'000 Source
Lease liabilities movement
At beginning of$'000 79183787170 PDF p. 146
Additions$'000 1,0541,16222411 PDF p. 146
Payments$'000 (659)(1,264)(84)(101) PDF p. 146
Accretion of interest$'000 153137 PDF p. 146
Exchange difference$'000 (94)25–– PDF p. 146
At end of$'000 1,10779123087 PDF p. 146
Lease liabilities
Current$'000 6875957681 PDF p. 146
Non-current$'000 4201961546 PDF p. 146
Notes

The maturity analysis of lease liabilities is disclosed in Note 28.

Floating rate instruments

Floating rate instruments
Item / unit 2026Group, $'0002025Group, $'0002026Company, $'0002025Company, $'000 Source
Floating rate instrument / Financial liability
- Bank loans$'000 (15,579)––– PDF p. 163
Notes

Interest rate profile of significant floating interest-bearing financial instruments, based on carrying amounts.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend Policy The Company’s dividend policy endeavours to balance dividend return to shareholders with the need for long-term sustainable growth whilst aiming for an efficient capital structure. The Company strives to provide shareholders on an annual basis with a consistent and sustainable ordinary dividend, with a variable special dividend based on cash position, working capital, expenditure plans, acquisition opportunities and market environment. Company PDF p. 72
Scrip dividend scheme No shares were issued under the Scheme during the financial year. Company, FY2026 PDF p. 82

Dividends declared and proposed

ItemValuePeriod / scopeSource
The Company declared an interim dividend of 1.0 Singapore cent per ordinary share FY2026 interim dividend, per ordinary share PDF p. 72
No final dividend was declared this year. No final dividend was declared this year. FY2026 final dividend PDF p. 72
Last year (FY2025), the Company declared only a final dividend of 0.7 Singapore cent per ordinary share FY2025 comparative final dividend, per ordinary share; no interim declared in FY2025 PDF p. 72
Interim exempt (one-tier) dividend for 30 June 2026 $1.0 cents (30 June 2025: $Nil cents) per share Group and Company, 2026 vs 2025; amounts $’000: 2,527 (2026), – (2025) PDF p. 149
Final exempt (one-tier) dividend for 30 June 2025 $0.7 cents (31 March 2024: $0.7 cents) per share Group and Company, paid in 2026 vs 2025; amounts $’000: 1,768 (2026), 1,768 (2025) PDF p. 149
Final exempt (one-tier) dividend for 30 June 2026 $Nil cents (30 June 2025: $0.7 cents) per share Group and Company, proposed but not recognised as liability, 2026 vs 2025; amounts $’000: – (2026), 1,768 (2025) PDF p. 149

Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.

Auditor’s report

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
FORVIS MAZARS LLP FORVIS MAZARS LLP Group PDF p. 89
engagement partner Wong Zi En Group PDF p. 89
Opinion In our opinion, the financial statements of the Group and the statement of financial position and changes in equity of the Company are properly drawn up in accordance with the provisions of the Companies Act 1967 Group and Company PDF p. 85

Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.

How to read these figures

Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.

Comparative figures follow ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.

Four official annual originals provide five reporting periods FY2022–FY2026. FY2025 covers 15 months from 1 April 2024 to 30 June 2025; FY2026 covers 12 months from 1 July 2025 to 30 June 2026. Earlier periods end on 31 March. Amounts are not annualised or treated as equal-duration growth comparisons.

Primary monetary amounts are Singapore dollars thousands. EPS is Singapore cents per share. Company financial-position and equity statements are printed; separate Company profit, comprehensive-income and cash-flow statements are not supplied. The combined Group profit/CI statement is split for reading with the original net-result row retained as a bridge.

Forvis Mazars LLP issued an unmodified opinion signed 30 September 2026 by engagement partner Wong Zi En. Inventory valuation is a key audit matter, not an audit qualification.

FY2024 net profit 6,589 thousand includes owners 6,587 and NCI 2. FY2022 net profit 6,604 includes owners 6,603 and NCI 1; OCI loss 576 includes owners loss 574 and NCI loss 2. EPS uses owners profit. Historical owners equity and total Group equity are distinct when NCI is present.

FY2025 cash-flow comparative columns in the latest report separately show movement due to directors 283 thousand and trade/other payables 105, whereas the original FY2025 report combines 388. The latest comparative classification is retained with both original sources preserved.

The EPS weighted count is 252,629,000 whole shares (in units), distinct from the later 22 September 2026 share-register count 252,629,483. Current and recent EPS profit inputs are whole Singapore dollars; the FY2023 report uses thousands for its FY2022 comparative profit input. These unit differences are preserved.

Original capital management gearing is net debt divided by capital plus net debt. Net debt includes trade/other payables, amounts due to directors, leases and bank borrowings less total cash and bank balances. Capital is owners equity less legal reserve. FY2026 reported gearing is 0.18; earlier net-cash periods show N.M, defined as not meaningful, rather than zero.

FY2026 total cash and bank balances 8,224 thousand include restricted deposits 385; cash-flow cash equivalents are 7,839. FY2025 total 18,421 less restricted 411 gives 18,010. Borrowings and leases include noncash additions; financing cash flows are not the whole movement in those liabilities.

Investment properties cost 20,170 thousand: 15,600 is financed without a purchase cash outflow and 4,570 is the investment-property cash payment. FY2026 paid dividends comprise interim 2,527 and prior-year final 1,768, totalling 4,295. Current proposed final dividend is Nil. Cash totals under thousand-dollar headers remain distinct from cents-per-share rates embedded in source captions.

The original GTR transaction is an asset acquisition, not a business combination. Adjusted consideration 5,571 thousand plus stamp duty 11 equals the acquisition-table consideration 5,582, funded by bank facility 4,400 and Company funding 1,182. Listed net identifiable assets are 1,175; the source provides no complete bridge from those net assets to consideration. No goodwill or balancing asset is invented.

The Malaysian subsidiaries were deconsolidated on loss of control during FY2025. Historical liquidation cash-inflow row 51 thousand for Alstyle is explicitly expected upon completion, which remains in progress. It is not recorded as received cash. Ossia World of Golf final proceeds 414 were received on 11 June 2025. The 2,612 translation-reserve realisation is an internal equity transfer and does not increase total equity.

The associate schedule reports current assets 189, noncurrent assets 102,432, total assets 102,621 and liabilities 57 thousand, but prints net assets 102,565 rather than the arithmetic 102,564. The original 1 thousand difference is retained. Prior associate profit 23,236 times the disclosed 40% gives 9,294 after rounding, while the reported Group share is 9,295. Unrounded inputs are not disclosed; the printed share remains unchanged.

Current key-management compensation categories sum to 3,695 thousand. The same note attributes 2,190 to directors plus 1,337 to other key management, totalling 3,527, a difference of 168 with no numerical bridge printed. Corporate governance separately gives top five management excluding directors and CEO 1,313; that disclosure has a different stated population and is not assumed equal to the note’s other-key-management amount.

Geographic segments use Singapore and Taiwan for FY2026, and Singapore and Malaysia plus Taiwan for FY2025. Dividend income and intercompany balances are eliminated. Segment net profit, assets, liabilities and actual cash flows reconcile to the audited Group statements. The chairman’s financing-cash-flow narrative is not used to reclassify the audited cash-flow amounts.

No standalone five-year financial-highlights, numeric ROE, EBITDA or NAV-per-share series is printed in the inspected originals. Five reporting periods of primary statements, reported EPS, dividend cash disclosures and original capital/gearing are supplied; additional ratios or return series are not fabricated.

FY2025 original financial-position pages omit year labels above the four money columns. The current/prior ordering is corroborated by the dated statement title and equity schedule, and by complete matching income and balance-sheet amounts against adjacent original annual reports. No missing printed year label is invented.

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