Parkson Retail O9E

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 57 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 59 ↗ PDF p. 60 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 58 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 58 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 57 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 59 ↗ PDF p. 60 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 58 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 55 ↗ PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 55 ↗ PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 57 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 58 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 60 ↗ PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 59 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 63 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 54 ↗ PDF p. 55 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 57 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 59 ↗ PDF p. 60 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 58 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 62 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 61 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 56 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.

Original report: PDF p. 57 ↗

Five annual reports FY2021–FY2025 are available. FY2021 covers 18 months from 1 July 2020 to 31 December 2021 after a financial year-end change. FY2022–FY2025 each cover 12 months ended 31 December. The 18-month period is not annualised or labelled a twelve-month year.

Amounts are Singapore dollars thousands; EPS is Singapore cents per share. Group profit or loss, other comprehensive income, changes in equity, cash flows and financing reconciliations and Group/Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 has a qualified audit opinion concerning PT Tozy opening balances, pre-deconsolidation financial information and recoverable asset amounts, together with a material uncertainty related to going concern. The quoted profit and deconsolidation figures are original reported figures, not an independent endorsement of the qualified amounts. FY2022 has an unmodified opinion with a separate material uncertainty related to going concern. Current FY2025 opinion is unmodified. These dated audit opinions are not interchangeable.

FY2022 later comparative reclassifies Vietnam continuing/discontinued operations: revenue 233,212 to 230,838; continuing owners profit 29,118 to 31,078; discontinued loss (363) to (2,323); combined owners profit stays 28,755 and combined EPS stays 4.27 cents. FY2023 Note26 identifies Parkson Vietnam and its management subsidiary as discontinued after operations ceased in August 2023. Original FY2022 income and its separate EPS are retained.

FY2024 original discontinued loss per share is printed (0.00)* with the source footnote Amount less than 0.01 cents. This denotes a negative amount below the printed precision, not an asserted exact zero. It is retained in the original FY2024 income presentation.

Original FY2021 financing reconciliation excludes pledged deposits and reports closing total 245,160. The later FY2022 comparative adds pledged deposits (6,675), giving a financing liability/asset total 238,485. Both original presentations are retained; cash movements of the pledged asset are not an additional borrowing.

Original FY2022 lease reconciliation has exchange movement (10,952) and Others 27,807; the later comparative prints (10,953) and 27,808, with unchanged closing lease liabilities 191,798. Both original fields and their offsetting one-thousand presentation difference are retained without inventing a rounding explanation.

Original FY2024 borrowing reconciliation combines non-trade amounts owed to the ultimate holding company and related companies. The FY2025 comparative separates them: closing 2,732 and 25, total 2,757; opening 9,498 and 22, total 9,520; exchange movement 1,291 and 3, total 1,294. Original combined and later split presentations are retained.

Original FY2024 cash-flow PPE purchases 7,362 and the original cash/non-cash PPE note are retained. The FY2025 comparative instead prints purchases 8,760. Its PPE note removes accrued expenses (1,894) and prior-purchase payments 496 from the earlier note, an increase of 1,398; the operating cash flow also increases from 76,420 to 77,818 by 1,398 and total cash change stays 15,525. No unsupported cash transaction is invented to explain the source presentation.

Unlabelled original numeric totals are explicitly identified as unlabelled in source. Equity and OCI subtotals repeat underlying component movements and must not be added twice. Source captions and signs are retained, including a negative amount under an original inflow caption.

Original FY2024 income separates continuing profit 24,119 and discontinued loss (1). Later FY2025 comparative presents combined profit 24,118. Its finance income is 3,784 rather than 3,783, other income 5,497 rather than 5,491, operating lease expenses (5,208) rather than (5,203), and other expenses (20,507) rather than (20,504). Original and later presentations are retained with their distinct scopes.

Original FY2023 cash flows print write-back of vouchers sold (365) and income from expired vouchers (365) as separate rows. The later comparative removes the former row, changes operating profit before working capital 87,029 to 87,394 and other-liability movement 8,930 to 8,565; operating cash flow remains 53,221. Both original rows are retained without inventing an economic explanation.

Original FY2022 cash flows print unrealised exchange gain (2), which is removed in the later comparative; pre-working-capital subtotal rises by 2 and receivables movement declines by 2. Later payables movement and operating cash rise by 76, offset by a new financing overdraft movement (76); financing cash changes from (62,440) to (62,516), with unchanged net cash increase 40,326. Original FY2022 cash flows are retained.

Original FY2023 financing caption is non-trade amounts owing to related companies; the later comparative expands it to ultimate holding company and related companies, with the same six numeric fields. Both captions are retained; no unstated identity of creditors is inferred.

Current cash equivalents reconcile 120,118 less pledged deposits 10,295 to 109,823; prior 124,897 less overdraft 58 and pledge 9,780 equals 115,059. Current PPE additions 5,410 less restoration provision 15 give cash purchases 5,395. These note bridges are not additional cash-flow movements.

FY2025 deconsolidation note identifies completion of Myanmar Parkson liquidation on 27 June 2025, gain 685 and currency reserve realisation 2,797. Its disclosed cash/bank balance 469 and nil consideration are note fields; no extra cash-flow line is invented.