Vividthree OMK
Financials
VIVIDTHREE HOLDINGS LTD. 2026 Annual Report
Explore the statements
10 tablesConsolidated Statement of Comprehensive Income (Group)
25 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026 | 2025Group, FY ended 31 March 2025 | Source |
|---|---|---|---|
| Income | |||
| Revenue$ | 1,867,911 | 3,962,362 | PDF p. 58 |
| Cost of sales$ | (883,563) | (3,243,625) | PDF p. 58 |
| Gross profit$ | 984,348 | 718,737 | PDF p. 58 |
| Other income | |||
| - Interest income$ | 37 | 47,099 | PDF p. 58 |
| - Others$ | 173,529 | 135,215 | PDF p. 58 |
| Other (losses)/gains - net | |||
| - Losses on fair value changes in financial assets and liabilities - net$ | (7,228,838) | (2,608,658) | PDF p. 58 |
| - Impairment losses on acquired rights, intangible assets, right-of-use assets and plant and equipment$ | (33,854) | (1,564,851) | PDF p. 58 |
| - Impairment loss on goodwill$ | (606,529) | (2,851,917) | PDF p. 58 |
| - Inventory written down$ | - | (800,000) | PDF p. 58 |
| - Expected credit loss on financial assets - net$ | (547,632) | (879,108) | PDF p. 58 |
| - Intangible assets written off$ | (5,000) | - | PDF p. 58 |
| - Others$ | 230,452 | (203,055) | PDF p. 58 |
| Expenses | |||
| - Administrative$ | (2,203,982) | (3,516,732) | PDF p. 58 |
| - Finance$ | (127,683) | (161,132) | PDF p. 58 |
| Income | |||
| Loss before income tax$ | (9,365,152) | (11,684,402) | PDF p. 58 |
| Income tax (expense)/credit$ | (7,276) | 130,996 | PDF p. 58 |
| Net loss for the financial year$ | (9,372,428) | (11,553,406) | PDF p. 58 |
| Items that will be reclassified subsequently to profit or loss | |||
| - Currency translation differences arising from consolidation - loss$ | (160,009) | (45,924) | PDF p. 58 |
| Items that will not be reclassified subsequently to profit or loss | |||
| - Currency translation differences arising from consolidation - loss$ | - | (375) | PDF p. 58 |
| Other comprehensive loss | |||
| Total comprehensive loss for the financial year$ | (9,532,437) | (11,599,705) | PDF p. 58 |
| Net loss attributable to | |||
| Equity holders of the Company$ | (9,148,446) | (10,827,160) | PDF p. 58 |
| Non-controlling interests$ | (223,982) | (726,246) | PDF p. 58 |
| Total comprehensive loss attributable to | |||
| Equity holders of the Company$ | (9,308,455) | (10,873,084) | PDF p. 58 |
| Non-controlling interests$ | (223,982) | (726,621) | PDF p. 58 |
| Loss per share for loss attributable to equity holders of the Company | |||
| Basic and diluted (cents)cents per share | (1.74) | (2.53) | PDF p. 58 |
Definitions & sources
Original report: PDF p. 58 ↗
The accompanying notes form an integral part of these financial statements.
Consolidated Statements of Financial Position (Group)
36 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, as at 31 March 2026 | 2025Group, as at 31 March 2025 | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalents$ | 93,072 | 177,898 | PDF p. 59 |
| Trade and other receivables$ | 153,720 | 1,182,023 | PDF p. 59 |
| Deposits and prepayments$ | 381,028 | 75,275 | PDF p. 59 |
| Other current assets$ | - | 285,738 | PDF p. 59 |
| Income tax recoverable$ | 5,926 | - | PDF p. 59 |
| Subtotal$ | 633,746 | 1,720,934 | PDF p. 59 |
| Non-current assets | |||
| Other receivables$ | - | 254,100 | PDF p. 59 |
| Financial assets, at fair value through profit or loss ("FVPL")$ | 10,000 | 10,000 | PDF p. 59 |
| Investments in films and entertainment events$ | - | 7,243,516 | PDF p. 59 |
| Plant and equipment$ | 122,413 | 40,872 | PDF p. 59 |
| Right-of-use assets$ | 35,773 | 81,225 | PDF p. 59 |
| Goodwill arising on consolidation$ | - | 606,529 | PDF p. 59 |
| Acquired rights$ | - | - | PDF p. 59 |
| Intangible assets$ | - | 29,521 | PDF p. 59 |
| Subtotal$ | 168,186 | 8,265,763 | PDF p. 59 |
| ASSETS | |||
| Total assets$ | 801,932 | 9,986,697 | PDF p. 59 |
| Current liabilities | |||
| Trade and other payables$ | 2,711,532 | 3,481,152 | PDF p. 59 |
| Contract liabilities$ | 13,874 | 544,540 | PDF p. 59 |
| Borrowings$ | 1,092,148 | 1,500,823 | PDF p. 59 |
| Lease liabilities$ | 46,063 | 135,822 | PDF p. 59 |
| Provisions$ | 39,800 | 110,933 | PDF p. 59 |
| Derivative financial instruments$ | 622 | 23,238 | PDF p. 59 |
| Current income tax liabilities$ | - | 3,127 | PDF p. 59 |
| Subtotal$ | 3,904,039 | 5,799,635 | PDF p. 59 |
| Non-current liabilities | |||
| Borrowings$ | 846,073 | 802,106 | PDF p. 59 |
| Lease liabilities$ | - | 19,709 | PDF p. 59 |
| Deferred income tax liabilities$ | 12,609 | 12,609 | PDF p. 59 |
| Subtotal$ | 858,682 | 834,424 | PDF p. 59 |
| LIABILITIES | |||
| Total liabilities$ | 4,762,721 | 6,634,059 | PDF p. 59 |
| Net (liabilities)/assets$ | (3,960,789) | 3,352,638 | PDF p. 59 |
| Equity attributable to equity holders of the Company | |||
| Share capital$ | 20,678,241 | 18,459,231 | PDF p. 59 |
| Reserves$ | 3,079,736 | 3,239,745 | PDF p. 59 |
| Accumulated losses$ | (27,512,732) | (18,364,286) | PDF p. 59 |
| Subtotal$ | (3,754,755) | 3,334,690 | PDF p. 59 |
| EQUITY | |||
| Non-controlling interests$ | (206,034) | 17,948 | PDF p. 59 |
| Total (deficit)/equity$ | (3,960,789) | 3,352,638 | PDF p. 59 |
Definitions & sources
Original report: PDF p. 59 ↗
The accompanying notes form an integral part of these financial statements.
Statements of Financial Position (Company)
19 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, as at 31 March 2026 | 2025Company, as at 31 March 2025 | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalents$ | 175 | 512 | PDF p. 60 |
| Trade and other receivables$ | 4,448 | 372,970 | PDF p. 60 |
| Deposits and prepayments$ | 4,250 | 8,000 | PDF p. 60 |
| Subtotal$ | 8,873 | 381,482 | PDF p. 60 |
| Non-current assets | |||
| Financial assets, at fair value through profit or loss ("FVPL")$ | 10,000 | 10,000 | PDF p. 60 |
| Investments in subsidiaries$ | - | 697,490 | PDF p. 60 |
| Subtotal$ | 10,000 | 707,490 | PDF p. 60 |
| ASSETS | |||
| Total assets$ | 18,873 | 1,088,972 | PDF p. 60 |
| Current liabilities | |||
| Trade and other payables$ | 799,955 | 1,286,703 | PDF p. 60 |
| Borrowings$ | 313,000 | 42,000 | PDF p. 60 |
| Derivative financial instruments$ | 622 | 23,238 | PDF p. 60 |
| Current income tax liabilities$ | 1,085 | 1,085 | PDF p. 60 |
| Subtotal$ | 1,114,662 | 1,353,026 | PDF p. 60 |
| Non-current liability | |||
| Borrowings$ | 462,569 | 639,465 | PDF p. 60 |
| LIABILITIES | |||
| Total liabilities$ | 1,577,231 | 1,992,491 | PDF p. 60 |
| Net liabilities$ | (1,558,358) | (903,519) | PDF p. 60 |
| Equity attributable to equity holders of the Company | |||
| Share capital$ | 20,678,241 | 18,459,231 | PDF p. 60 |
| Accumulated losses$ | (22,236,599) | (19,362,750) | PDF p. 60 |
| Total deficit$ | (1,558,358) | (903,519) | PDF p. 60 |
Definitions & sources
Original report: PDF p. 60 ↗
The accompanying notes form an integral part of these financial statements.
Consolidated Statement of Comprehensive Income
25 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026 | 2025Group, FY ended 31 March 2025 | Source |
|---|---|---|---|
| Profit or loss | |||
| Revenue$ | 1,867,911 | 3,962,362 | PDF p. 58 |
| Cost of sales$ | (883,563) | (3,243,625) | PDF p. 58 |
| Gross profit$ | 984,348 | 718,737 | PDF p. 58 |
| Other income | |||
| - Interest income$ | 37 | 47,099 | PDF p. 58 |
| - Others$ | 173,529 | 135,215 | PDF p. 58 |
| Other (losses)/gains - net | |||
| - Losses on fair value changes in financial assets and liabilities - net$ | (7,228,838) | (2,608,658) | PDF p. 58 |
| - Impairment losses on acquired rights, intangible assets, right-of-use assets and plant and equipment$ | (33,854) | (1,564,851) | PDF p. 58 |
| - Impairment loss on goodwill$ | (606,529) | (2,851,917) | PDF p. 58 |
| - Inventory written down$ | - | (800,000) | PDF p. 58 |
| - Expected credit loss on financial assets - net$ | (547,632) | (879,108) | PDF p. 58 |
| - Intangible assets written off$ | (5,000) | - | PDF p. 58 |
| - Others$ | 230,452 | (203,055) | PDF p. 58 |
| Expenses | |||
| - Administrative$ | (2,203,982) | (3,516,732) | PDF p. 58 |
| - Finance$ | (127,683) | (161,132) | PDF p. 58 |
| Profit or loss | |||
| Loss before income tax$ | (9,365,152) | (11,684,402) | PDF p. 58 |
| Income tax (expense)/credit$ | (7,276) | 130,996 | PDF p. 58 |
| Net loss for the financial year$ | (9,372,428) | (11,553,406) | PDF p. 58 |
| OCI: items that will be reclassified subsequently to profit or loss | |||
| - Currency translation differences arising from consolidation - loss$ | (160,009) | (45,924) | PDF p. 58 |
| OCI: items that will not be reclassified subsequently to profit or loss | |||
| - Currency translation differences arising from consolidation - loss$ | - | (375) | PDF p. 58 |
| Comprehensive income | |||
| Total comprehensive loss for the financial year$ | (9,532,437) | (11,599,705) | PDF p. 58 |
| Net loss attributable to | |||
| Equity holders of the Company$ | (9,148,446) | (10,827,160) | PDF p. 58 |
| Non-controlling interests$ | (223,982) | (726,246) | PDF p. 58 |
| Total comprehensive loss attributable to | |||
| Equity holders of the Company$ | (9,308,455) | (10,873,084) | PDF p. 58 |
| Non-controlling interests$ | (223,982) | (726,621) | PDF p. 58 |
| Loss per share for loss attributable to equity holders of the Company | |||
| Basic and diluted (cents)cents | (1.74) | (2.53) | PDF p. 58 |
Definitions & sources
Original report: PDF p. 58 ↗
Only a Group statement is presented; no separate Company statement of comprehensive income is printed.
Amounts in $ (Singapore dollars as printed '$').
Consolidated Statement of Cash Flows
54 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026 | 2025Group, FY ended 31 March 2025 | Source |
|---|---|---|---|
| Operating activities | |||
| Net loss for the financial year$ | (9,372,428) | (11,553,406) | PDF p. 62 |
| Operating activities - Adjustments for | |||
| - Income tax expense/(credit)$ | 7,276 | (130,996) | PDF p. 62 |
| - Interest income$ | (37) | (47,099) | PDF p. 62 |
| - Finance expense$ | 127,683 | 161,132 | PDF p. 62 |
| - Amortisation of acquired rights$ | - | 139,463 | PDF p. 62 |
| - Amortisation of intangible assets$ | 24,521 | 139,896 | PDF p. 62 |
| - Bad debts written off$ | 5,906 | 45,174 | PDF p. 62 |
| - Depreciation of plant and equipment$ | 6,665 | 37,289 | PDF p. 62 |
| - Depreciation of right-of-use assets$ | 76,084 | 211,938 | PDF p. 62 |
| - Expected credit loss on financial assets - net$ | 547,632 | 879,108 | PDF p. 62 |
| - Gain on fair value changes in derivative financial instruments$ | (22,616) | (32,901) | PDF p. 62 |
| - Gain on derecognition of leases$ | (67,864) | (43,747) | PDF p. 62 |
| - Impairment loss on plant and equipment$ | 6,472 | 312,346 | PDF p. 62 |
| - Impairment loss on right-of-use assets$ | 27,382 | 68,370 | PDF p. 62 |
| - Impairment loss on acquired rights$ | - | 1,148,943 | PDF p. 62 |
| - Impairment loss on goodwill arising on consolidation$ | 606,529 | 2,851,917 | PDF p. 62 |
| - Impairment loss on intangible assets$ | - | 35,192 | PDF p. 62 |
| - Intangible Assets Written Off$ | 5,000 | - | PDF p. 62 |
| - (Gain)/Loss on disposal of plant and equipment$ | (1,211) | 281 | PDF p. 62 |
| - Loss on fair value changes in investment in films and$ | 7,251,454 | 1,774,215 | PDF p. 62 |
| - Loss on fair value changes in financial assets, at FVPL - net$ | - | 867,344 | PDF p. 62 |
| - Receivable written off$ | - | 246,753 | PDF p. 62 |
| - Inventory written down$ | - | 800,000 | PDF p. 62 |
| - Inventory written off$ | - | 1,209 | PDF p. 62 |
| - Plant and equipment written off$ | - | 67,850 | PDF p. 62 |
| - Unrealised foreign currency exchange gain - net$ | (155,408) | (94,393) | PDF p. 62 |
| - Reversal of provision for restoration costs$ | (110,933) | - | PDF p. 62 |
| Operating activities | |||
| Operating loss before working capital changes$ | (1,037,893) | (2,114,122) | PDF p. 62 |
| Operating activities - Change in working capital | |||
| - Trade and other receivables$ | 724,368 | (276,468) | PDF p. 62 |
| - Other current assets$ | 401,060 | 469,930 | PDF p. 62 |
| - Deposits and prepayments$ | (309,753) | 74,289 | PDF p. 62 |
| - Inventories$ | - | (1,209) | PDF p. 62 |
| - Trade and other payables$ | (766,447) | (876,689) | PDF p. 62 |
| - Contract liabilities$ | (635,456) | (35,338) | PDF p. 62 |
| Operating activities | |||
| Cash used in operating activities$ | (1,624,121) | (2,759,607) | PDF p. 62 |
| Interest received$ | 37 | 4,295 | PDF p. 62 |
| Income tax paid$ | (15,039) | (322) | PDF p. 62 |
| Net cash used in operating activities$ | (1,639,123) | (2,755,634) | PDF p. 62 |
| Investing activities | |||
| Additions to plant and equipment$ | (113,328) | (335,642) | PDF p. 63 |
| Proceeds from disposal of plant and equipment$ | 1,115 | 1,972 | PDF p. 63 |
| Proceeds from disposal of investment in films$ | - | 178,688 | PDF p. 63 |
| Proceeds from issuance new shares in a subsidiary to a$ | - | 135,000 | PDF p. 63 |
| Net cash used in investing activities$ | (112,213) | (19,982) | PDF p. 63 |
| Financing activities | |||
| Interest paid$ | (71,579) | (122,586) | PDF p. 63 |
| Proceeds from issuance of new shares pursuant to the private placement$ | 2,219,010 | 2,500,000 | PDF p. 63 |
| Proceeds from issuance of convertible securities$ | - | 700,000 | PDF p. 63 |
| Proceeds from borrowings$ | 1,000,000 | - | PDF p. 63 |
| Repayment of borrowings$ | (1,420,812) | (1,338,885) | PDF p. 63 |
| Principal payment of lease liabilities$ | (59,942) | (210,765) | PDF p. 63 |
| Net cash generated from financing activities$ | 1,666,677 | 1,527,764 | PDF p. 63 |
| Cash and cash equivalents | |||
| Net changes in cash and cash equivalents$ | (84,659) | (1,247,852) | PDF p. 63 |
| Beginning of financial year$ | 177,898 | 1,425,134 | PDF p. 63 |
| Effects of currency translation on cash and cash equivalents$ | (167) | 616 | PDF p. 63 |
| Cash and cash equivalents at end of financial year$ | 93,072 | 177,898 | PDF p. 63 |
Definitions & sources
Original report: PDF p. 62 ↗ PDF p. 63 ↗
Non-cash transaction: During the financial year, the Group disposed of certain office equipment for aggregate proceeds of $20,088 (2025: $Nil), of which $18,973 (2025: $Nil) was settled by offsetting the amount against other payables.
Statement spans pages 62-63. No separate Company cash flow statement is printed.
Consolidated Statement of Changes in Equity - Group, FY ended 31 March 2026
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group - Share capital | 2026Group - Reserves | 2026Group - Accumulated losses | 2026Group - Total attributable to equity holders of the Company | 2026Group - Non-controlling interests | 2026Group - Total equity | Source |
|---|---|---|---|---|---|---|---|
| 2026 | |||||||
| Beginning of financial year$ | 18,459,231 | 3,239,745 | (18,364,286) | 3,334,690 | 17,948 | 3,352,638 | PDF p. 61 |
| Net loss for the financial year$ | - | - | (9,148,446) | (9,148,446) | (223,982) | (9,372,428) | PDF p. 61 |
| Other comprehensive loss for the financial year$ | - | (160,009) | - | (160,009) | - | (160,009) | PDF p. 61 |
| Total comprehensive loss for the financial year$ | - | (160,009) | (9,148,446) | (9,308,455) | (223,982) | (9,532,437) | PDF p. 61 |
| Issuance of new shares pursuant to the private placement (Note 31)$ | 2,219,010 | - | - | 2,219,010 | - | 2,219,010 | PDF p. 61 |
| End of financial year$ | 20,678,241 | 3,079,736 | (27,512,732) | (3,754,755) | (206,034) | (3,960,789) | PDF p. 61 |
Definitions & sources
Original report: PDF p. 61 ↗
Columns: Attributable to equity holders of the Company (Share capital, Reserves, Accumulated losses, Total), Non-controlling interests, Total equity; all in $.
Consolidated Statement of Changes in Equity - Group, FY ended 31 March 2025 (comparative)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group - Share capital | 2025Group - Reserves | 2025Group - Accumulated losses | 2025Group - Total attributable to equity holders of the Company | 2025Group - Non-controlling interests | 2025Group - Total equity | Source |
|---|---|---|---|---|---|---|---|
| 2025 | |||||||
| Beginning of financial year$ | 15,959,231 | 3,285,669 | (7,537,126) | 11,707,774 | 609,569 | 12,317,343 | PDF p. 61 |
| Net loss for the financial year$ | - | - | (10,827,160) | (10,827,160) | (726,246) | (11,553,406) | PDF p. 61 |
| Other comprehensive loss for the financial year$ | - | (45,924) | - | (45,924) | (375) | (46,299) | PDF p. 61 |
| Total comprehensive loss for the financial year$ | - | (45,924) | (10,827,160) | (10,873,084) | (726,621) | (11,599,705) | PDF p. 61 |
| Issuance of new shares pursuant to the private placement (Note 31)$ | 2,500,000 | - | - | 2,500,000 | - | 2,500,000 | PDF p. 61 |
| Issuance of new shares in subsidiary without loss on control$ | - | - | - | - | 135,000 | 135,000 | PDF p. 61 |
| End of financial year$ | 18,459,231 | 3,239,745 | (18,364,286) | 3,334,690 | 17,948 | 3,352,638 | PDF p. 61 |
Definitions & sources
Original report: PDF p. 61 ↗
Columns: Attributable to equity holders of the Company (Share capital, Reserves, Accumulated losses, Total), Non-controlling interests, Total equity; all in $.
Note 33 Accumulated losses - movement of the Company
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Movement in accumulated losses of the Company | |||
| Beginning of financial year$ | (19,362,750) | (3,108,827) | PDF p. 113 |
| Net loss during the year$ | (2,873,849) | (16,253,923) | PDF p. 113 |
| End of financial year$ | (22,236,599) | (19,362,750) | PDF p. 113 |
| Net loss during the year include | |||
| - Expected credit losses on financial assets - net$ | 1,516,492 | 15,027,174 | PDF p. 113 |
Definitions & sources
Original report: PDF p. 113 ↗
Only accumulated losses movement of the Company is disclosed (Company share capital is 20,678,241 for 2026 and 18,459,231 for 2025 per the Company statement of financial position, page 60).
Financial Review – Loss after income tax analysis (FY2026 vs FY2025)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY2026, S$ million | 2025Group, FY2025, S$ million | Source |
|---|---|---|---|
| Loss after income tax analysis | |||
| Operational loss (excluding Exceptional Items)S$ million | (0.96) | (2.53) | PDF p. 9 |
| Exceptional ItemsS$ million | (8.42) | (9.02) | PDF p. 9 |
| Reported loss after income taxS$ million | (9.37) | (11.55) | PDF p. 9 |
Definitions & sources
Original report: PDF p. 9 ↗
The results for both financial years included exceptional and largely non-cash items. In FY2026, Exceptional Items amounted to approximately S$8.42 million (FY2025: S$9.02 million), comprising mainly net fair value losses on financial assets and liabilities of approximately S$7.23 million (FY2025: S$2.61 million), impairment losses on goodwill and other non-financial assets of approximately S$0.64 million (FY2025: S$4.42 million), and expected credit losses on financial assets of approximately S$0.55 million (FY2025: S$0.88 million). FY2025 also included an inventory write-down of approximately S$0.80 million, receivables written off of approximately S$0.25 million and plant and equipment written off of approximately S$0.07 million.
Note 11 Loss per share (Group)
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY ended 31 March 2026 | 2025Group, FY ended 31 March 2025 | Source |
|---|---|---|---|
| Loss per share | |||
| Net loss attributable to equity holders of the Company ($)$ | (9,148,446) | (10,827,160) | PDF p. 90 |
| Weighted average number of ordinary shares outstanding for basic and diluted loss per sharenumber of shares | 524,334,493 | 428,332,245 | PDF p. 90 |
| Basic and diluted loss per share (cents)cents | (1.74) | (2.53) | PDF p. 90 |
Definitions & sources
Original report: PDF p. 90 ↗
The calculation of the basic loss per share is based on the net loss attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the financial year.
There were no diluted loss per share for the financial years ended 31 March 2026 and 2025 as there were no dilutive potential ordinary shares outstanding.
On 8 August 2024, the Company had up to 13,766,665 shares under the issuance of convertible securities, representing approximately 2.97% of the total number of issued shares (excluding treasury shares and subsidiary holdings). On 8 October 2025, the number of shares issuable upon conversion of the convertible securities increased to 16,280,000 shares, represented approximately 2.71% of the total issued shares (excluding treasury shares and subsidiary holdings). These shares were not included in the calculation of diluted loss per share as they were antidilutive.
Where the money comes from
Segment information
By business
Segmental information – FY2026 (year ended 31 March 2026), by operating segment 18 lines
| Item / unit | 2026Digital Media & Live Experience Production | 2026Public Relations | 2026Others | 2026Total | Source |
|---|---|---|---|---|---|
| Revenue | |||||
| - External parties$ | 747,969 | 1,119,911 | 31 | 1,867,911 | PDF p. 127 |
| - Related parties$ | - | - | - | - | PDF p. 127 |
| Total revenue$ | 747,969 | 1,119,911 | 31 | 1,867,911 | PDF p. 127 |
| Results | |||||
| (Loss)/Profit before interest, tax, depreciation amortisation, impairment loss, fair value change and unrealised foreign exchange$ | (1,747,354) | 349,614 | (13,646) | (1,411,386) | PDF p. 127 |
| Unrealised foreign exchange gains$ | 142,129 | 13,279 | - | 155,408 | PDF p. 127 |
| Amortisation of intangible assets$ | (24,521) | - | - | (24,521) | PDF p. 127 |
| Depreciation of plant and equipment$ | (3,107) | (3,558) | - | (6,665) | PDF p. 127 |
| Depreciation of right-of-use assets$ | (43,226) | (32,858) | - | (76,084) | PDF p. 127 |
| Impairment loss on goodwill$ | - | (606,529) | - | (606,529) | PDF p. 127 |
| Impairment loss on right-of-use assets$ | - | (27,382) | - | (27,382) | PDF p. 127 |
| Impairment loss on plant and equipment$ | - | (6,472) | - | (6,472) | PDF p. 127 |
| Intangible assets written off$ | (5,000) | - | - | (5,000) | PDF p. 127 |
| Loss on fair value change for investment in films and entertainment events$ | (7,251,454) | - | - | (7,251,454) | PDF p. 127 |
| Gain on fair value changes for derivative financial instrument$ | 22,616 | - | - | 22,616 | PDF p. 127 |
| Finance expenses$ | (114,714) | (12,969) | - | (127,683) | PDF p. 127 |
| Loss before income tax$ | (9,024,631) | (326,875) | (13,646) | (9,365,152) | PDF p. 127 |
| Income tax expense$ | (2,318) | (4,958) | - | (7,276) | PDF p. 127 |
| Net loss for the financial year$ | (9,026,949) | (331,833) | (13,646) | (9,372,428) | PDF p. 127 |
Notes
Segment total assets and total liabilities not presented: 'Disclosure on the measures of total assets and total liabilities for each reportable segments was not presented as the CODM is of the opinion that it is not meaningful and impracticable as they do not use them for decision-making on allocation of resources and performance assessment.'
Others consist of revenue from provision of family entertainment service.
There are no revenue transactions between the inter-segment.
Major customers: Revenue of approximately $711,930 (2025: $1,278,011) is derived from three (2025: four) external customers for the financial year ended 31 March 2026.
Segmental information – FY2025 (comparative), by operating segment 23 lines
| Item / unit | 2025Digital Media & Live Experience Production | 2025Public Relations | 2025Others | 2025Total | Source |
|---|---|---|---|---|---|
| Revenue | |||||
| - External parties$ | 1,809,830 | 2,020,193 | 4,739 | 3,834,762 | PDF p. 128 |
| - Related parties$ | 127,600 | - | - | 127,600 | PDF p. 128 |
| Total revenue$ | 1,937,430 | 2,020,193 | 4,739 | 3,962,362 | PDF p. 128 |
| Results | |||||
| Loss before interest, tax, depreciation amortisation, impairment loss, fair value change and unrealised foreign exchange$ | (2,572,197) | (380,355) | (64,346) | (3,016,898) | PDF p. 128 |
| Unrealised foreign exchange gains$ | 94,276 | 117 | - | 94,393 | PDF p. 128 |
| Amortisation of intangible assets$ | (139,896) | - | - | (139,896) | PDF p. 128 |
| Amortisation of acquired rights$ | (139,463) | - | - | (139,463) | PDF p. 128 |
| Depreciation of plant and equipment$ | (24,720) | (6,059) | (6,510) | (37,289) | PDF p. 128 |
| Depreciation of right-of-use assets$ | (94,329) | (77,133) | (40,476) | (211,938) | PDF p. 128 |
| Impairment loss on goodwill$ | (2,851,917) | - | - | (2,851,917) | PDF p. 128 |
| Impairment loss on acquired rights$ | (1,148,943) | - | - | (1,148,943) | PDF p. 128 |
| Impairment loss on intangible assets$ | (35,192) | - | - | (35,192) | PDF p. 128 |
| Impairment loss on right-of-use assets$ | (68,370) | - | - | (68,370) | PDF p. 128 |
| Impairment loss on plant and equipment$ | - | - | (312,346) | (312,346) | PDF p. 128 |
| Loss on fair value change for investment in films and entertainment events$ | (1,774,215) | - | - | (1,774,215) | PDF p. 128 |
| Loss on fair value changes on financial assets, FVPL - net$ | (867,344) | - | - | (867,344) | PDF p. 128 |
| Gain on fair value changes for derivative financial instrument$ | 32,901 | - | - | 32,901 | PDF p. 128 |
| Receivable written off$ | - | (246,753) | - | (246,753) | PDF p. 128 |
| Inventory written down$ | (800,000) | - | - | (800,000) | PDF p. 128 |
| Finance expenses$ | (133,803) | (23,545) | (3,784) | (161,132) | PDF p. 128 |
| Loss before income tax$ | (10,523,212) | (733,728) | (427,462) | (11,684,402) | PDF p. 128 |
| Income tax credit$ | 144,330 | (13,334) | - | 130,996 | PDF p. 128 |
| Net loss for the financial year$ | (10,378,882) | (747,062) | (427,462) | (11,553,406) | PDF p. 128 |
Notes
Segment total assets and total liabilities not presented (CODM considers them not meaningful and impracticable; not used for decision-making).
There are no revenue transactions between the inter-segment.
Segmental revenue by geographical is disclosed in Note 4 to the financial statements.
Others consist of revenue from provision of family entertainment service.
By geography
Revenue – geographical regions based on location of customers 7 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Geographical regions based on location of customers | |||
| Singapore$ | 684,538 | 2,488,003 | PDF p. 87 |
| Malaysia$ | 829,215 | 480,884 | PDF p. 87 |
| Japan$ | 137,880 | 143,677 | PDF p. 87 |
| Taiwan$ | 13,878 | 250,000 | PDF p. 87 |
| Thailand$ | - | 411,811 | PDF p. 87 |
| Others$ | 202,400 | 187,987 | PDF p. 87 |
| Total (unlabelled)$ | 1,867,911 | 3,962,362 | PDF p. 87 |
Notes
Total row has no printed label; it follows Others.
Note 4 also splits revenue by timing: at a point in time (Digital media production 747,969 / 1,937,430; Family entertainment services 31 / 4,739), over time (Public relations services 1,119,911 / 2,020,193).
Debt
Borrowings
Borrowing notes 3 tables
Borrowings
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current | |||||
| Bank borrowings$ | 779,148 | 1,458,823 | - | - | PDF p. 108 |
| Convertible securities$ | 113,000 | 42,000 | 113,000 | 42,000 | PDF p. 108 |
| Total current borrowings$ | 1,092,148 | 1,500,823 | 313,000 | 42,000 | PDF p. 108 |
| Non-current | |||||
| Bank borrowings$ | 383,504 | 162,641 | - | - | PDF p. 108 |
| Convertible securities$ | 462,569 | 639,465 | 462,569 | 639,465 | PDF p. 108 |
| Total non-current borrowings$ | 846,073 | 802,106 | 462,569 | 639,465 | PDF p. 108 |
| Total borrowings | |||||
| Bank borrowings$ | 1,162,652 | 1,621,464 | - | - | PDF p. 108 |
| Convertible securities$ | 575,569 | 681,465 | 575,569 | 681,465 | PDF p. 108 |
| Shareholder's loan$ | 200,000 | - | 200,000 | - | PDF p. 108 |
| Total borrowings$ | 1,938,221 | 2,302,929 | 775,569 | 681,465 | PDF p. 108 |
Notes
The shareholder's loan is unsecured, bears interest at a rate of 8.0% per annum and is repayable within 30 days from the date of disbursement.
Bank borrowings of $1,000,000 (2025: $1,330,543) secured by corporate guarantees from the Company and fixed charge over proceeds account of a subsidiary; $162,652 (2025: $290,921) secured by personal guarantee from a non-controlling interest.
Total row labels are unlabeled in the source subtotals; Shareholder's loan current Company 2025 cell is blank in source.
Bank borrowings repricing and fair value discount rates
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Interest rate repricing exposure of bank borrowings | |||
| Less than 12 months$ | 1,000,000 | 1,000,000 | PDF p. 108 |
| Market borrowing rates for fair value | |||
| Bank borrowings% | 6.15 | 6.15 | PDF p. 108 |
| Convertible securities% | 6.00 | 6.00 | PDF p. 108 |
Notes
Fair values of non-current fixed rate instruments are $824,880 (2025: $800,341), discounted at market borrowing rates. The first table is in $; the rate rows are in %.
Lease liabilities
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Undiscounted lease payments due | |||
| Not later than one year$ | 48,779 | 133,349 | PDF p. 110 |
| Between one and three years$ | - | 28,150 | PDF p. 110 |
| Less: future interest costs$ | (2,716) | (5,968) | PDF p. 110 |
| Total | |||
| Lease liabilities$ | 46,063 | 155,531 | PDF p. 110 |
| Presented in statement of financial position | |||
| Current$ | 46,063 | 135,822 | PDF p. 110 |
| Non-current$ | - | 19,709 | PDF p. 110 |
Notes
Undiscounted subtotal 48,779 (2026) and 161,499 (2025).
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company does not have a fixed dividend policy. The Board will take into account various factors, including but not limited to, earnings, cash flow requirements, plans for expansion, availability of distributable reserves, in determining the form, frequency and amount of dividends to recommend or declare in each particular year or period. | Company | PDF p. 36 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| FY2026 final dividend | For FY2026, no final dividend has been declared or recommended as the Group is in loss position. | FY2026 | PDF p. 36 |
Extracted from VIVIDTHREE HOLDINGS LTD. 2026 Annual Report and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| FORVIS MAZARS LLP | FORVIS MAZARS LLP | Group and Company, FY ended 31 March 2026 | PDF p. 57 |
| Engagement partner | Mr Chin Chee Choon | Group and Company, FY ended 31 March 2026 | PDF p. 57 |
| Disclaimer of Opinion | We do not express an opinion on the accompanying financial statements of the Group and the statement of financial position of the Company. | Group financial statements and Company statement of financial position, FY ended 31 March 2026 | PDF p. 56 |
| Basis for Disclaimer of Opinion | The matters giving rise to the disclaimer of opinion in the prior financial year remain unresolved during the course of our audit of the financial statements for the financial year ended 31 March 2026. | Group and Company, FY ended 31 March 2026 | PDF p. 56 |
Going concern
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Use of the going concern assumption | These factors indicate the existence of a material uncertainty which may cast significant doubt on the Group’s and Company’s ability to continue as going concerns. | Group and Company, 31 March 2026 · As at 2026-03-31 | PDF p. 56 |
| Going concern (Note 2.1) | These conditions indicate the existence of a material uncertainty which may cast significant doubt on the Group’s and the Company’s ability to continue as going concerns. | Group and Company, 31 March 2026 · As at 2026-03-31 | PDF p. 65 |
Extracted from VIVIDTHREE HOLDINGS LTD. 2026 Annual Report and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow VIVIDTHREE HOLDINGS LTD. 2026 Annual Report, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.