Ley Choon Q0X

Original report: PDF p. 138 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 137 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 137 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 139 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 139 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 140 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 141 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 140 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 140 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 142 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 143 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 118 ↗ PDF p. 119 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 117 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 117 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 120 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 121 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 109 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 108 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 108 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 110 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 111 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 140 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

FY2025 later comparative combines trade and other payables18,902 and provisions4 into18,906. FY2023 later comparative separates provisions21 from trade and other payables25,262 into25,241 and21. Original Group balance sheets are retained. FY2023 later cashflow moves15 from provisions to trade/payables and1 from lease repayments to bank-loan repayments with section totals unchanged; original cashflow retained. Amounts are SGDthousands.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 108 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

FY2025 later comparative combines trade and other payables18,902 and provisions4 into18,906. FY2023 later comparative separates provisions21 from trade and other payables25,262 into25,241 and21. Original Group balance sheets are retained. FY2023 later cashflow moves15 from provisions to trade/payables and1 from lease repayments to bank-loan repayments with section totals unchanged; original cashflow retained. Amounts are SGDthousands.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.

Original report: PDF p. 111 ↗

Five financial years ended31March2022–2026. Monetary figures are Singapore dollars thousands; EPS is Singapore cents per share. Group consolidated profit or loss and other comprehensive income, cashflows and equity, and Group/Company statements of financial position are supplied. Separate Company profit, comprehensive-income, cashflow or equity statements are not disclosed as primary statements; no such figures are invented.

Equity component counts differ across original years. FY2022 includes a disposal-group reserve and convertible-bond component; FY2023 omits the former; FY2024–2026 show equity attributable to owners and non-controlling interests. Each original component scope is retained.

FY2025 later comparative combines trade and other payables18,902 and provisions4 into18,906. FY2023 later comparative separates provisions21 from trade and other payables25,262 into25,241 and21. Original Group balance sheets are retained. FY2023 later cashflow moves15 from provisions to trade/payables and1 from lease repayments to bank-loan repayments with section totals unchanged; original cashflow retained. Amounts are SGDthousands.

Five full financial years ended 31 March 2022–2026 are covered, not December years. Monetary columns are Singapore dollars thousands and EPS is Singapore cents. Group consolidated profit/OCI, equity and cashflows and Group/Company financial position are supplied; separate Company profit, OCI, equity or cashflow primary statements are not disclosed and are not invented.

Foo Kon Tan LLP issued an unmodified true-and-fair opinion on the FY2026 statements. Cheong Wenjie is the engagement partner and the report is signed 10 July 2026. Revenue recognition over time is the key audit matter; the KAM does not modify the opinion.

Group share capital97,889 and Company share capital164,108 in SGDthousands are distinct original amounts. Note13 explains the difference by the 25 July 2012 reverse acquisition of the LCCE Group; no unexplained balancing capital adjustment is created. Current issued ordinary shares are1,505,767,572.

FY2025 original Group balance lists trade/other payables18,902 plus provisions4, while the FY2026 comparative combines18,906. Original FY2025 Group balance is retained beside the later comparative; total current liabilities and equity are unchanged. Company amounts retain their own scope.

FY2023 original Group balance combines trade/other payables25,262. The FY2024 comparative separately presents25,241 payables and21 provisions, with current liabilities48,087 unchanged. Original FY2023 Group balance is retained and the21 is not treated as a new liability.

FY2023 original cashflow shows provision movements dash and payable movements3,689; the FY2024 comparative shows(15) provisions and3,704 payables. Original financing repayments of leases(3,648) and bank loans(8,078) become(3,649)/(8,077). The15 and1 reclassifications leave OCF14,200 and financing(13,293) unchanged. Original FY2023 cashflow is retained.

Equity column sets follow the originals: FY2022 includes disposal-group and convertible-bond reserves, FY2023 omits the zero disposal reserve, and FY2024–FY2026 show owners equity and NCI subtotals. Omitted original reserves compare as zero where expressly printed; components and subtotals are not added twice. FY2022 convertible-bond conversion and issuance costs remain original movements.

Cash and bank deposits10,820 less fixed deposits with maturity over three months420 equals cashflow cash10,400. Prior15,149 less20 equals15,129, in SGDthousands. Note12 explicitly reconciles both periods; no extra cash item is invented.

Current basic/diluted EPS0.664 Singapore cents uses owners profit9,997 SGDthousand, not total profit10,000 including NCI3. The issued-share denominator1,505,767,572 produces0.664 after rounding; historical continuing/discontinued EPS detail is preserved where disclosed.

The register is dated24June2026:1,505,767,572 shares,2,981 holders, no treasury or subsidiary holdings, twenty registered accounts and seven substantial-holder rows. Top20 share counts sum exactly to1,298,883,441. Printed86.27% equals the sum of rounded row percentages, while total shares divided by the exact denominator rounds86.26%; both source percentage and the derived discrepancy are retained.

Zheng Choon directly holds902,272,580 shares. Toh family interests27.2/23.7/25.4/23.7% in that holding company create overlapping deemed issuer holdings, not four extra parcels. Toh Choo Huat794,000 and Toh Swee Kim220,000 direct shares remain separate. Hiap Hoe Investment176,536,000 held via nominees overlaps its100%-parent Hiap Hoe Limited deemed row. Public floatapproximately27% is the issuer statement.

Seven current issuer Board directors include CEO/Executive Chairman Toh Choo Huat, CFO/Deputy CEO/Executive Director Ragavendran Srinivasan and Reanne Toh Ting Xuan. William Tan is current Lead Independent Director and historical issuer CFO; the former CFO role does not replace Ragavendran. Reanne biography says Tender & Contracts while corporate information additionally says Sales, both original wordings retained.

Seven other executive officers include advisors Toh Chew Leong, Toh Swee Kim and Toh Chew Chai; COO Zhang Wei Qiang; Dr Ou Zhiyong; Toh Kai Sheng Adam; and Toh Kai Hock. Operating Director titles are not extra issuer Board seats. Ong Beng Hong and Tan Swee Gek are the two Company Secretaries.

The Board reconstitution notice is dated23August2024 but takes effect2September2024. Ling Chung Yee Roy and Chia Soon Hin William ceased as independent directors; four new directors were appointed. Srinivasan Ragavendran in this notice and Ragavendran Srinivasan in the current annual refer to the CFO/Deputy CEO executive director; no duplicate person is created.

30July2026 AGM re-elected Toh Choo Huat, Ragavendran Srinivasan and Chua Hock Thak and re-appointed Foo Kon Tan LLP. Re-elections are not new appointments. Toh voluntarily abstained on his own re-election for794,000 direct shares; the source does not say all deemed shares were abstained.

Note5 year-end schedule contains eight subsidiaries, including dormant Malaysia entity. Ley Choon Gim Tian Joint Venture LLP51% is an explicitly controlled and consolidated subsidiary because LCCE has51votes and partner Gim Tian49; the name Joint Venture does not make it an equity-accounted venture. Teacly Sri Lanka operation is a branch, not another subsidiary.

Ley Choon TTC (Aust) Tunnelling International is a post-year-end arrangement dated8June2026 through wholly-owned LCCE with The Tunnel Company (Aust) Pty Ltd. Share capital1,000 ordinary shares of S$1 and LCCE51% are expressly disclosed. It appears in the annual group chart and AGM discussion, separately from the eight entities at31March2026; year-end audited control classification is not inferred solely from51%.

Yantai ceased to be a subsidiary after the60% disposal completed21May2021, leaving a40% associate. Remaining40% disposal completed29December2022 and was announced30December2022 with proceeds received in full; it is no longer a current entity. RMB16million consideration for40% differs from RMB24million for60%; RMB is not SGD.

Transfer from Catalist back to Mainboard took effect23March2026, with trading9a.m.;18March2026 is the announcement and EGM date. RHT Capital continuing sponsorship ceased on the effective transfer. The2017 Catalist listing and2026 proposal/approval are historical stages, not current board status.

Debt Restructuring Agreement final bullet repayment was completed by14March2024; no outstanding2021DRA borrowings remained and security release was to follow. This does not mean all future liabilities, lease obligations or later bank bills are zero. Current annual separately reports lease liabilities12,107 and borrowings dash.

FY2023 unaudited-to-audited notice changes taxation243 to(237), total profit9,719 to9,239 and deferred tax assets917 to437, reducing these by480 SGDthousand. Separately, Company subsidiary investment61,166 becomes160,100 and equity63,033 becomes161,967 by98,934 impairment reversal; this is not Group revenue. The letter reports no material cashflow difference. These preliminary adjustments do not replace the already audited series.

FY2022 unaudited-to-audited notice changes tax(4) to696 and total profit4,058 to4,758, an increase700 SGDthousand; deferred tax asset recognition677 plus deferred tax liability release23 supplies the bridge. Cashflow changes reclassify remaining disposal proceeds into investing and working-capital items without changing net cash movement. The original audited FY2022 remains the comparison source.

FY2024 first/replacement full-year result attachments and2026 first/replacement Mainboard circulars are exact byte-identical pairs in distinct SGX announcements. They are not separate financial revisions. All29 original attachment bindings are retained, representing27 unique PDFs and1,199 unique pages; attachment-page sum is1,271 because duplicated PDFs remain separately bound.

Other investments are quoted equity investments at FVTPL21/20 SGDthousand in FY2026/FY2025. No individual investee is named in Note11, so no invented named subsidiary, associate or major shareholding is created from this aggregate.

Contract assets54,458 versus27,954 SGDthousand reflect recognised unbilled work, not collected cash. AGM explanation distinguishes recognition, certification, billing and collection; subsequent billing does not recognise the same revenue again. The audited cashflow preserves the26,504 increase in contract assets.

The original Group chart additionally labels two 51% joint venture partnerships: Ley Choon Constructions and Engineering Gim Tian Civil Engineering Joint Venture Partnership, and Ley Choon Constructions and Engineering ECO2 Builder Joint Venture Partnership. These outlined-text labels are bound through actual original PDF crop OCR and displayed images. They are distinct from LCGTLLP; the chart does not establish their accounting classification or a specific year-end date.