Livingstone PRH
Financials
Livingstone Health Holdings Limited Annual Report 2026
Explore the statements
10 tablesConsolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Profit or loss | |||
| RevenueS$ | 29,288,235 | 27,648,427 | PDF p. 97 |
| Other operating incomeS$ | 573,698 | 844,750 | PDF p. 97 |
| Other gain, netS$ | – | 57,931 | PDF p. 97 |
| Consumables and medical supplies usedS$ | (6,409,115) | (5,652,063) | PDF p. 97 |
| Employee benefits expensesS$ | (15,808,533) | (15,025,488) | PDF p. 97 |
| Depreciation expensesS$ | (2,415,322) | (2,526,270) | PDF p. 97 |
| (Provision for)/reversal of impairment loss on financial assets, netS$ | (15,755) | 42,683 | PDF p. 97 |
| Other operating expensesS$ | (5,399,981) | (4,894,721) | PDF p. 97 |
| Finance costsS$ | (230,112) | (395,240) | PDF p. 97 |
| Share of results from equity-accounted for associatesS$ | (76,394) | (30,000) | PDF p. 97 |
| (Loss)/profit before taxS$ | (493,279) | 70,009 | PDF p. 97 |
| Income tax (expense)/creditS$ | (3,149) | 96,534 | PDF p. 97 |
| (Loss)/profit for the financial year, representing total comprehensive (loss)/income for the financial yearS$ | (496,428) | 166,543 | PDF p. 97 |
| Total comprehensive (loss)/income attributable to | |||
| Owners of the CompanyS$ | 222,969 | 556,501 | PDF p. 97 |
| Non-controlling interestsS$ | (719,397) | (389,958) | PDF p. 97 |
| SubtotalS$ | (496,428) | 166,543 | PDF p. 97 |
| Earnings per share attributable to owners of the Company | |||
| Basiccents per share | 0.04 | 0.10 | PDF p. 97 |
| Dilutedcents per share | 0.03 | 0.08 | PDF p. 97 |
| Adjusted net profit/(loss) after tax (excluding Ardennes’ losses and non-recurring expenses due to closure*) | |||
| Owners of the CompanyS$ | 608,391 | NA | PDF p. 97 |
| Non-controlling interestsS$ | (349,089) | NA | PDF p. 97 |
| SubtotalS$ | 259,302 | NA | PDF p. 97 |
Definitions & sources
Original report: PDF p. 97 ↗
* Ardennes Healthcare Pte. Ltd., which had been underperforming, had ceased operations in February 2026.
NA – Not applicable to the reporting period or category.
Adjusted figures are as printed and differ from reported profit.
Statements of Financial Position (Group)
31 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalentsS$ | 2,426,381 | 3,005,189 | PDF p. 98 |
| Trade receivablesS$ | 4,017,387 | 4,952,469 | PDF p. 98 |
| Other receivablesS$ | 2,287,833 | 1,817,886 | PDF p. 98 |
| InventoriesS$ | 877,934 | 875,627 | PDF p. 98 |
| Total current assetsS$ | 9,609,535 | 10,651,171 | PDF p. 98 |
| Non-current assets | |||
| Property, plant and equipmentS$ | 3,217,679 | 5,064,383 | PDF p. 98 |
| Goodwill arising on consolidationS$ | 5,571,384 | 4,164,683 | PDF p. 98 |
| Investments in subsidiariesS$ | – | – | PDF p. 98 |
| Investments in associatesS$ | 468,655 | 75,000 | PDF p. 98 |
| Total non-current assetsS$ | 9,257,718 | 9,304,066 | PDF p. 98 |
| Assets | |||
| Total assetsS$ | 18,867,253 | 19,955,237 | PDF p. 98 |
| Current liabilities | |||
| Trade payablesS$ | 1,779,194 | 1,852,079 | PDF p. 98 |
| Other payablesS$ | 3,167,841 | 3,528,143 | PDF p. 98 |
| Contract liabilitiesS$ | 1,192,097 | 1,181,568 | PDF p. 98 |
| BorrowingsS$ | 1,442,607 | 1,689,149 | PDF p. 98 |
| Lease liabilitiesS$ | 1,547,504 | 1,975,030 | PDF p. 98 |
| Income tax payableS$ | 214,055 | 170,321 | PDF p. 98 |
| Total current liabilitiesS$ | 9,343,298 | 10,396,290 | PDF p. 98 |
| Non-current liabilities | |||
| Other payablesS$ | 2,998,816 | 2,741,835 | PDF p. 98 |
| BorrowingsS$ | 1,521,992 | 350,000 | PDF p. 98 |
| Lease liabilitiesS$ | 480,076 | 1,554,154 | PDF p. 98 |
| Deferred tax liabilitiesS$ | – | 3,266 | PDF p. 98 |
| Total non-current liabilitiesS$ | 5,000,884 | 4,649,255 | PDF p. 98 |
| Liabilities | |||
| Total liabilitiesS$ | 14,344,182 | 15,045,545 | PDF p. 98 |
| Equity | |||
| Share capitalS$ | 26,344,217 | 26,082,677 | PDF p. 98 |
| Merger reserveS$ | 277,059 | 277,059 | PDF p. 98 |
| Other reservesS$ | 21,543 | 21,543 | PDF p. 98 |
| Accumulated lossesS$ | (19,745,513) | (19,968,482) | PDF p. 98 |
| Non-controlling interestsS$ | (2,374,235) | (1,503,105) | PDF p. 98 |
| Total equityS$ | 4,523,071 | 4,909,692 | PDF p. 98 |
| Total liabilities and equityS$ | 18,867,253 | 19,955,237 | PDF p. 98 |
Definitions & sources
Original report: PDF p. 98 ↗
Equity attributable to owners of the Company subtotal (6,897,306 / 6,412,797) is split over two lines in the source and is not extracted as a row.
Statements of Financial Position (Company)
17 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Current assets | |||
| Cash and cash equivalentsS$ | 78,537 | 527,780 | PDF p. 98 |
| Other receivablesS$ | 1,981,106 | 1,599,188 | PDF p. 98 |
| Total current assetsS$ | 2,059,643 | 2,126,968 | PDF p. 98 |
| Non-current assets | |||
| Investments in subsidiariesS$ | 43,124,218 | 73,000,000 | PDF p. 98 |
| Total non-current assetsS$ | 43,124,218 | 73,000,000 | PDF p. 98 |
| Assets | |||
| Total assetsS$ | 45,183,861 | 75,126,968 | PDF p. 98 |
| Current liabilities | |||
| Other payablesS$ | 197,636 | 213,534 | PDF p. 98 |
| BorrowingsS$ | 750,875 | 792,000 | PDF p. 98 |
| Total current liabilitiesS$ | 948,511 | 1,005,534 | PDF p. 98 |
| Non-current liabilities | |||
| Other payablesS$ | 2,450,000 | 2,450,000 | PDF p. 98 |
| BorrowingsS$ | 500,000 | 350,000 | PDF p. 98 |
| Total non-current liabilitiesS$ | 2,950,000 | 2,800,000 | PDF p. 98 |
| Liabilities | |||
| Total liabilitiesS$ | 3,898,511 | 3,805,534 | PDF p. 98 |
| Equity | |||
| Share capitalS$ | 72,671,153 | 72,409,613 | PDF p. 98 |
| Accumulated lossesS$ | (31,385,803) | (1,088,179) | PDF p. 98 |
| Total equityS$ | 41,285,350 | 71,321,434 | PDF p. 98 |
| Total liabilities and equityS$ | 45,183,861 | 75,126,968 | PDF p. 98 |
Definitions & sources
Original report: PDF p. 98 ↗
Company cells printed as – (trade receivables, inventories, PPE, goodwill, associates, trade payables etc.) are omitted from this table; not inferred as zero.
Company-only rows quoted as the full source line, including Group columns.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
19 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$ | 2025Group, S$ | Source |
|---|---|---|---|
| Profit or loss | |||
| RevenueS$ | 29,288,235 | 27,648,427 | PDF p. 97 |
| Other operating incomeS$ | 573,698 | 844,750 | PDF p. 97 |
| Other gain, netS$ | – | 57,931 | PDF p. 97 |
| Consumables and medical supplies usedS$ | (6,409,115) | (5,652,063) | PDF p. 97 |
| Employee benefits expensesS$ | (15,808,533) | (15,025,488) | PDF p. 97 |
| Depreciation expensesS$ | (2,415,322) | (2,526,270) | PDF p. 97 |
| (Provision for)/reversal of impairment loss on financial assets, netS$ | (15,755) | 42,683 | PDF p. 97 |
| Other operating expensesS$ | (5,399,981) | (4,894,721) | PDF p. 97 |
| Finance costsS$ | (230,112) | (395,240) | PDF p. 97 |
| Share of results from equity-accounted for associatesS$ | (76,394) | (30,000) | PDF p. 97 |
| (Loss)/profit before taxS$ | (493,279) | 70,009 | PDF p. 97 |
| Income tax (expense)/creditS$ | (3,149) | 96,534 | PDF p. 97 |
| (Loss)/profit for the financial year, representing total comprehensive (loss)/income for the financial yearS$ | (496,428) | 166,543 | PDF p. 97 |
| Total comprehensive (loss)/income attributable to | |||
| Owners of the CompanyS$ | 222,969 | 556,501 | PDF p. 97 |
| Non-controlling interestsS$ | (719,397) | (389,958) | PDF p. 97 |
| Earnings per share attributable to owners of the Company (cents per share) | |||
| Basiccents per share | 0.04 | 0.10 | PDF p. 97 |
| Dilutedcents per share | 0.03 | 0.08 | PDF p. 97 |
| Adjusted net profit/(loss) after tax (excluding Ardennes’ losses and non-recurring expenses due to closure*) | |||
| Owners of the CompanyS$ | 608,391 | NA | PDF p. 97 |
| Non-controlling interestsS$ | (349,089) | NA | PDF p. 97 |
Definitions & sources
Original report: PDF p. 97 ↗
* Ardennes Healthcare Pte. Ltd., which had been underperforming, had ceased operations in February 2026.
NA – Not applicable to the reporting period or category.
Financial year ended 31 March 2026. Adjusted net profit total (259,302 for 2026) printed as an unlabeled subtotal line.
Consolidated Statement of Changes in Equity (Group) - FY2025 movements (1 April 2024 to 31 March 2025)
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital, S$ | 2025Group, Merger reserve, S$ | 2025Group, Other reserves, S$ | 2025Group, Accumulated losses, S$ | 2025Group, Non-controlling interests, S$ | 2025Group, Total, S$ | Source |
|---|---|---|---|---|---|---|---|
| Group | |||||||
| Balance at 1 April 2024S$ | 24,191,303 | 57,375 | 21,543 | (20,524,983) | 899,630 | 4,644,868 | PDF p. 99 |
| Group FY2025 | |||||||
| Total comprehensive income/(loss) for the yearS$ | – | – | – | 556,501 | (389,958) | 166,543 | PDF p. 99 |
| Issuance of share capital (Note 25)S$ | 2,029,356 | – | – | – | – | 2,029,356 | PDF p. 99 |
| Transaction costsS$ | (137,982) | – | – | – | – | (137,982) | PDF p. 99 |
| Acquisition of additional shares in subsidiaries without a change in control (Note 26a)S$ | – | 219,684 | – | – | (1,805,324) | (1,585,640) | PDF p. 99 |
| Acquisition of additional shares in previously held equity interest resulting changes from joint venture to subsidiary (Note 26b)S$ | – | – | – | – | (77,589) | (77,589) | PDF p. 99 |
| Shares subscribed by non-controlling interest (Note 17b)S$ | – | – | – | – | 4,900 | 4,900 | PDF p. 99 |
| Dividend paid to non-controlling interest (Note 27)S$ | – | – | – | – | (134,764) | (134,764) | PDF p. 99 |
| Group | |||||||
| Balance at 31 March 2025S$ | 26,082,677 | 277,059 | 21,543 | (19,968,482) | (1,503,105) | 4,909,692 | PDF p. 99 |
Definitions & sources
Original report: PDF p. 99 ↗
Printed as one continuous table covering both years; split here by year. The report does not present a separate Company statement of changes in equity (only the Company statement of financial position).
Consolidated Statement of Changes in Equity (Group) - FY2026 movements (1 April 2025 to 31 March 2026)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital, S$ | 2026Group, Merger reserve, S$ | 2026Group, Other reserves, S$ | 2026Group, Accumulated losses, S$ | 2026Group, Non-controlling interests, S$ | 2026Group, Total, S$ | Source |
|---|---|---|---|---|---|---|---|
| Group | |||||||
| Balance at 31 March 2025S$ | 26,082,677 | 277,059 | 21,543 | (19,968,482) | (1,503,105) | 4,909,692 | PDF p. 99 |
| Group FY2026 | |||||||
| Total comprehensive income/(loss) for the yearS$ | – | – | – | 222,969 | (719,397) | (496,428) | PDF p. 99 |
| Issuance of share capital (Note 25)S$ | 261,540 | – | – | – | – | 261,540 | PDF p. 99 |
| Disposal of a subsidiary (Note 17d)S$ | – | – | – | – | 23,664 | 23,664 | PDF p. 99 |
| Dividend paid to non-controlling interest (Note 27)S$ | – | – | – | – | (175,397) | (175,397) | PDF p. 99 |
| Group | |||||||
| Balance at 31 March 2026S$ | 26,344,217 | 277,059 | 21,543 | (19,745,513) | (2,374,235) | 4,523,071 | PDF p. 99 |
Definitions & sources
Original report: PDF p. 99 ↗
Printed as one continuous table covering both years; split here by year. The report does not present a separate Company statement of changes in equity.
Consolidated Statement of Cash Flows (Group)
43 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$ | 2025Group, S$ | Source |
|---|---|---|---|
| Operating activities | |||
| (Loss)/profit before taxS$ | (493,279) | 70,009 | PDF p. 100 |
| Operating activities - Adjustments for | |||
| – Depreciation expenseS$ | 2,415,322 | 2,526,270 | PDF p. 100 |
| – Interest expenseS$ | 230,112 | 395,240 | PDF p. 100 |
| – Interest incomeS$ | (7,955) | (38,721) | PDF p. 100 |
| – Other gain, netS$ | – | (57,931) | PDF p. 100 |
| – Provision for/(reversal of) impairment loss on financial assets, netS$ | 15,755 | (42,683) | PDF p. 100 |
| – Bad debt written-offS$ | 18,012 | 14,131 | PDF p. 100 |
| – Plant and equipment written-offS$ | 93,250 | 51,767 | PDF p. 100 |
| – Share of results from equity-accounted for associates, net of taxS$ | 76,394 | 30,000 | PDF p. 100 |
| – Loss/(gain) on disposal of property, plant and equipmentS$ | 59,851 | (7,181) | PDF p. 100 |
| – Gain on lease terminationS$ | (8,913) | – | PDF p. 100 |
| Operating activities | |||
| Total operating cash flows before movements in working capitalS$ | 2,398,549 | 2,940,901 | PDF p. 100 |
| Changes in working capital | |||
| – Trade receivablesS$ | 981,976 | 475,803 | PDF p. 100 |
| – Other receivablesS$ | (44,701) | 168,929 | PDF p. 100 |
| – InventoriesS$ | 23,832 | 7,708 | PDF p. 100 |
| – Trade payablesS$ | (72,861) | 549,862 | PDF p. 100 |
| – Other payablesS$ | (82,604) | (94,039) | PDF p. 100 |
| – Contract liabilitiesS$ | 10,529 | 19,620 | PDF p. 100 |
| Operating activities | |||
| Cash generated from operationsS$ | 3,214,720 | 4,068,784 | PDF p. 100 |
| Tax (paid)/refundS$ | (47,827) | 236,013 | PDF p. 100 |
| Net cash generated from operating activitiesS$ | 3,166,893 | 4,304,797 | PDF p. 100 |
| Investing activities | |||
| Acquisition of shares in subsidiaries, net of cashS$ | (647,855) | (381,578) | PDF p. 100 |
| Disposal of shares in a subsidiary, net of cashS$ | (18,896) | – | PDF p. 100 |
| Loans and advances to associatesS$ | (724,336) | (451,504) | PDF p. 100 |
| Purchase of plant and equipmentS$ | (333,680) | (280,454) | PDF p. 100 |
| Proceeds from disposal of plant and equipmentS$ | 206,042 | 22,215 | PDF p. 100 |
| Investment in associatesS$ | (470,000) | (105,000) | PDF p. 100 |
| Payment of deferred considerationS$ | (232,848) | – | PDF p. 100 |
| Payment of base considerationS$ | (30,000) | – | PDF p. 100 |
| Interest receivedS$ | 7,955 | 38,721 | PDF p. 100 |
| Net cash used in investing activitiesS$ | (2,243,618) | (1,157,600) | PDF p. 100 |
| Financing activities | |||
| Proceeds from share issuance and exercise of warrants, net of transaction costsS$ | 18,696 | 1,486,634 | PDF p. 100 |
| Repayment of lease liabilitiesS$ | (2,197,973) | (2,168,154) | PDF p. 100 |
| Proceeds from loans and borrowingsS$ | 2,800,000 | – | PDF p. 100 |
| Repayment of loans and borrowingsS$ | (1,899,050) | (2,683,518) | PDF p. 100 |
| Interest paidS$ | (72,859) | (149,634) | PDF p. 100 |
| Proceeds from issuance of shares to non-controlling interestS$ | – | 4,900 | PDF p. 100 |
| Proceeds from interest-free loan from non-controlling interestS$ | 24,500 | 44,100 | PDF p. 100 |
| Dividend paid to non-controlling interestsS$ | (175,397) | (134,764) | PDF p. 100 |
| Net cash used in financing activitiesS$ | (1,502,083) | (3,600,436) | PDF p. 100 |
| Cash and cash equivalents | |||
| Net decrease in cash and cash equivalentsS$ | (578,808) | (453,239) | PDF p. 100 |
| Cash and cash equivalents at beginning of financial yearS$ | 3,005,189 | 3,458,428 | PDF p. 100 |
| Cash and cash equivalents at end of financial yearS$ | 2,426,381 | 3,005,189 | PDF p. 100 |
Definitions & sources
Original report: PDF p. 100 ↗
Financial year ended 31 March 2026. No separate Company cash flow statement is presented.
Results at a Glance – Consolidated Statement of Financial Performance (FY ended 31 March 2026)
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$'000 | 2025Group, S$'000 | 2026Change (%), 2026 vs 2025 | Source |
|---|---|---|---|---|
| Income | ||||
| RevenueS$'000 (change in %) | 29,288 | 27,648 | 5.9 | PDF p. 13 |
| Other operating incomeS$'000 (change in %) | 574 | 844 | (32.0) | PDF p. 13 |
| Other gain, netS$'000 (change in %) | – | 58 | NM | PDF p. 13 |
| Expenses | ||||
| medical supplies usedS$'000 (change in %) | (6,409) | (5,652) | 13.4 | PDF p. 13 |
| Depreciation expensesS$'000 (change in %) | (2,415) | (2,526) | (4.4) | PDF p. 13 |
| Other operating expensesS$'000 (change in %) | (5,400) | (4,895) | 10.3 | PDF p. 13 |
| Finance costsS$'000 (change in %) | (230) | (395) | (41.8) | PDF p. 13 |
| Total comprehensive (loss)/income attributable to | ||||
| Owners of the CompanyS$'000 (change in %) | 223 | 557 | NM | PDF p. 13 |
| Non-controlling interestsS$'000 (change in %) | (719) | (390) | NM | PDF p. 13 |
| Adjusted net profit/(loss) after tax (excluding Ardennes’ losses and non-recurring expenses due to closure) | ||||
| Owners of the CompanyS$'000 (change in %) | 608 | NA | NM | PDF p. 13 |
| Non-controlling interestsS$'000 (change in %) | (349) | NA | NM | PDF p. 13 |
Definitions & sources
Original report: PDF p. 13 ↗
* Ardennes Healthcare Pte. Ltd., which had been underperforming, had ceased operations in February 2026.
NM: Not meaningful
NA: Not applicable to the reporting period or category
Rows printed with wrapped labels (Consumables and medical supplies used; Employee benefits expenses; (Loss)/profit before tax etc.) were only partially captured; remaining rows not extracted due to line wrapping.
Results at a Glance – Consolidated Statement of Financial Position (as at 31 March 2026)
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, 31.03.2026, S$'000 | 2025Group, 31.03.2025, S$'000 | Source |
|---|---|---|---|
| Non-current assets | |||
| Goodwill arising on consolidationS$'000 | 5,571 | 4,165 | PDF p. 14 |
| Investments in associatesS$'000 | 469 | 75 | PDF p. 14 |
| Total non-current assetsS$'000 | 9,258 | 9,304 | PDF p. 14 |
| Current assets | |||
| Cash and cash equivalentsS$'000 | 2,426 | 3,005 | PDF p. 14 |
| Trade receivablesS$'000 | 4,017 | 4,952 | PDF p. 14 |
| Other receivablesS$'000 | 2,288 | 1,818 | PDF p. 14 |
| InventoriesS$'000 | 878 | 876 | PDF p. 14 |
| Total current assetsS$'000 | 9,609 | 10,651 | PDF p. 14 |
| Assets | |||
| Total assetsS$'000 | 18,867 | 19,955 | PDF p. 14 |
| Equity | |||
| Share capitalS$'000 | 26,344 | 26,083 | PDF p. 14 |
| Merger reserveS$'000 | 277 | 277 | PDF p. 14 |
| Other reservesS$'000 | 22 | 22 | PDF p. 14 |
| Accumulated lossesS$'000 | (19,746) | (19,969) | PDF p. 14 |
| Equity (Equity attributable to) | |||
| owners of the CompanyS$'000 | 6,897 | 6,413 | PDF p. 14 |
| Equity | |||
| Non-controlling interestsS$'000 | (2,374) | (1,503) | PDF p. 14 |
| Total equityS$'000 | 4,523 | 4,910 | PDF p. 14 |
| Non-current liabilities | |||
| Total non-current liabilitiesS$'000 | 5,001 | 4,649 | PDF p. 14 |
| Current liabilities | |||
| Trade payablesS$'000 | 1,779 | 1,852 | PDF p. 14 |
| Contract liabilitiesS$'000 | 1,192 | 1,182 | PDF p. 14 |
| Income tax payableS$'000 | 214 | 170 | PDF p. 14 |
| Total current liabilitiesS$'000 | 9,343 | 10,396 | PDF p. 14 |
| Liabilities | |||
| Total liabilitiesS$'000 | 14,344 | 15,045 | PDF p. 14 |
| Equity and liabilities | |||
| Total equity and liabilitiesS$'000 | 18,867 | 19,955 | PDF p. 14 |
Definitions & sources
Original report: PDF p. 14 ↗
Rows with duplicate labels or wrapped labels (PPE, Other payables, Borrowings, Lease liabilities, Deferred tax liabilities) not extracted.
Note 10 Earnings per share (Group)
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, S$ / shares / cents | 2025Group, S$ / shares / cents | Source |
|---|---|---|---|
| Earnings per share | |||
| Profit for the financial year attributable to the owners of the CompanyS$ | 222,969 | 556,501 | PDF p. 123 |
| Weighted average number of ordinary shares outstanding (basic)number of shares | 624,164,222 | 580,046,049 | PDF p. 123 |
| Basic earnings per share (cents)cents | 0.04 | 0.10 | PDF p. 123 |
| Diluted earnings per share (cents)cents | 0.03 | 0.08 | PDF p. 123 |
Definitions & sources
Original report: PDF p. 123 ↗
Weighted average number of ordinary shares outstanding (diluted): 711,794,804 (2026), 670,563,596 (2025), printed on a wrapped row.
At 31 March 2026, 87,630,582 (2025: 90,517,547) weighted average number of warrants outstanding were included in the calculation of the diluted weighted average number of ordinary shares, as their effect would be dilutive to earnings per share.
No dividend was declared or recommended for FY2026 as the Company has deemed it appropriate to conserve cash for working capital and future expansion plans (page 75).
Where the money comes from
Segment information
By business
Segment revenue and results – 31 March 2026 (Group, by reportable segment) 8 lines
| Item / unit | 2026Specialist Healthcare | 2026Primary Healthcare | 2026Others | 2026Unallocated (Corporate) | 2026Total | Source |
|---|---|---|---|---|---|---|
| 31 March 2026 | ||||||
| Segment revenueS$ | 18,047,730 | 7,540,537 | 3,669,988 | 29,980 | 29,288,235 | PDF p. 149 |
| Segment profit/(loss)S$ | 3,216,369 | (1,045,997) | 9,682 | (2,676,482) | (496,428) | PDF p. 149 |
| DepreciationS$ | (520,547) | (858,630) | (260,722) | (775,423) | (2,415,322) | PDF p. 149 |
| Share of results from equity accounted for associatesS$ | (76,345) | – | (49) | – | (76,394) | PDF p. 149 |
| Finance costsS$ | (37,924) | (56,570) | (11,852) | (123,766) | (230,112) | PDF p. 149 |
| Income tax (expense)/creditS$ | (101,905) | 22,318 | 2,762 | 73,676 | (3,149) | PDF p. 149 |
| Segment assetsS$ | 4,897,331 | 5,843,044 | 1,440,766 | 6,686,112 | 18,867,253 | PDF p. 149 |
| Segment liabilitiesS$ | 3,062,011 | 2,687,159 | 1,690,513 | 6,904,499 | 14,344,182 | PDF p. 149 |
Notes
Segment profit represents the profit earned by each segment without allocation of other operating income, consumables and medical supplies used, employee benefits expenses and other operating expenses.
The Group's operations are mainly domiciled in Singapore.
The Group has 3 reportable segments: Specialist Healthcare, Primary Healthcare and Others; Unallocated (Corporate) shown as a separate column.
Segment revenue and results – 31 March 2025 (Group, by reportable segment) 8 lines
| Item / unit | 2025Specialist Healthcare | 2025Primary Healthcare | 2025Others | 2025Unallocated (Corporate) | 2025Total | Source |
|---|---|---|---|---|---|---|
| 31 March 2025 | ||||||
| Segment revenueS$ | 17,530,342 | 7,042,342 | 3,075,743 | – | 27,648,427 | PDF p. 149 |
| Segment profit/(loss)S$ | 3,579,393 | (347,860) | (110,127) | (2,954,863) | 166,543 | PDF p. 149 |
| DepreciationS$ | (488,243) | (841,847) | (449,824) | (746,356) | (2,526,270) | PDF p. 149 |
| Share of results from equity accounted for associatesS$ | – | (30,000) | – | – | (30,000) | PDF p. 149 |
| Finance costsS$ | (50,158) | (82,884) | (24,336) | (237,862) | (395,240) | PDF p. 149 |
| Income tax (expense)/creditS$ | (11,105) | 61,514 | 57,631 | (11,506) | 96,534 | PDF p. 149 |
| Segment assetsS$ | 6,198,120 | 4,201,266 | 2,579,523 | 6,976,328 | 19,955,237 | PDF p. 149 |
| Segment liabilitiesS$ | 3,474,250 | 2,115,719 | 2,253,893 | 7,201,683 | 15,045,545 | PDF p. 149 |
Notes
Segment profit represents the profit earned by each segment without allocation of other operating income, consumables and medical supplies used, employee benefits expenses and other operating expenses.
The Group's operations are mainly domiciled in Singapore.
Debt
Borrowings
Borrowing notes 2 tables
Borrowings
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Borrowings | |||||
| Loan 1S$ | – | 406,382 | – | – | PDF p. 143 |
| Loan 2S$ | – | 416,667 | – | – | PDF p. 143 |
| Loan 3S$ | 350,511 | 1,142,000 | 350,511 | 1,142,000 | PDF p. 143 |
| Loan 4S$ | 900,364 | – | 900,364 | – | PDF p. 143 |
| Loan 5S$ | 1,018,441 | – | – | – | PDF p. 143 |
| Loan 6S$ | 596,683 | – | – | – | PDF p. 143 |
| Loans from related partiesS$ | 98,600 | 74,100 | – | – | PDF p. 143 |
| Total borrowingsS$ | 2,964,599 | 2,039,149 | 1,250,875 | 1,142,000 | PDF p. 143 |
| Less: Amount due for settlement within 12 months (shown under current liabilities)S$ | (1,442,607) | (1,689,149) | (750,875) | (792,000) | PDF p. 143 |
| Amount due for settlement after 12 monthsS$ | 1,521,992 | 350,000 | 500,000 | 350,000 | PDF p. 143 |
Notes
Borrowings are classified as current liabilities due to a repayment in demand clause allowing the lenders the right to request for repayments from the Group by the lenders, regardless of occurrence of any default events.
Loans 1-6 secured by guarantee from the Company and its subsidiaries; Loan 1 fixed 2% (2025: 2%); Loan 2 effective 3.58% (2025: 5.79%), Loan 3 3.90% (2025: 6.63%), Loan 4 3.07%, Loan 5 3.04%-3.31%, Loan 6 3.03%-3.11% per annum. Loans from related parties are unsecured, interest-free, repayable on demand. All amounts S$.
Lease liabilities
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Lease liabilities | |||
| Lease liabilities – currentS$ | 1,547,504 | 1,975,030 | PDF p. 144 |
| Lease liabilities – non-currentS$ | 480,076 | 1,554,154 | PDF p. 144 |
| At end of financial yearS$ | 2,027,580 | 3,529,184 | PDF p. 144 |
Notes
Lease term one to three years. Interest rates fixed at inception at 4.88% to 8.50% (2025: 5.64% to 8.50%) per annum. Obligations secured by the lessor's charge over the leased medical equipment and leasehold properties. The maturity analysis of lease liabilities is disclosed in Note 31.
Payout
Dividends & distributions
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend for FY2026 | No dividend was declared or recommended for FY2026 | Company, FY2026 | PDF p. 75 |
| interim tax-exempt dividend | 3,580 S$ per ordinary share | Subsidiary Quantum Orthopaedics Pte. Ltd., declared during FY ended 31 March 2026 in respect of FY ended 31 March 2025; not a Company dividend | PDF p. 148 |
Extracted from Livingstone Health Holdings Limited Annual Report 2026 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 | PDF p. 96 |
| Engagement partner | Wong Zi En | Group | PDF p. 96 |
| Opinion | give a true and fair view | Group and Company | PDF p. 91 |
Extracted from Livingstone Health Holdings Limited Annual Report 2026 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow Livingstone Health Holdings Limited Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.