Sheffield Green SGR
Financials
ANNUAL REPORT 2026
Explore the statements
11 tablesConsolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026 | 2025Group, year ended 30 June 2025 | Source |
|---|---|---|---|
| Profit or loss | |||
| RevenueUS$ | 23,184,942 | 19,337,153 | PDF p. 78 |
| Cost of servicesUS$ | (16,410,608) | (13,911,238) | PDF p. 78 |
| Gross profitUS$ | 6,774,334 | 5,425,915 | PDF p. 78 |
| Other incomeUS$ | 123,345 | 202,321 | PDF p. 78 |
| Administrative expensesUS$ | (4,344,102) | (3,589,783) | PDF p. 78 |
| Finance costsUS$ | (28,876) | (48,691) | PDF p. 78 |
| Other lossesUS$ | (87,921) | (73,293) | PDF p. 78 |
| Share of loss from equity-accounted joint ventureUS$ | (1,555) | – | PDF p. 78 |
| Profit before taxUS$ | 2,435,225 | 1,916,469 | PDF p. 78 |
| Income tax expenseUS$ | (963,956) | (943,943) | PDF p. 78 |
| Profit for the yearUS$ | 1,471,269 | 972,526 | PDF p. 78 |
| Other comprehensive (loss)/income: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of taxUS$ | (159,584) | (90,810) | PDF p. 78 |
| Other comprehensive income | |||
| Total comprehensive income for the yearUS$ | 1,311,685 | 881,716 | PDF p. 78 |
| Earnings per share | |||
| Basic and diluted:Cents per share | 0.79 | 0.52 | PDF p. 78 |
Definitions & sources
Original report: PDF p. 78 ↗
Notes column references printed: Revenue 5, Other income 6, Administrative expenses 8, Finance costs 9, Income tax 11, EPS 12.
EPS unit printed as 'Earnings per share currency unit Cents Cents'.
Report states the Company's own statement of profit or loss/comprehensive income is not presented (page 84).
Statements of Financial Position – Group
35 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, as at 30 June 2026 | 2025Group, as at 30 June 2025 | Source |
|---|---|---|---|
| Non-current assets | |||
| Property, plant and equipmentUS$ | 1,802,668 | 2,135,023 | PDF p. 79 |
| Right-of-use assetsUS$ | 465,141 | 464,002 | PDF p. 79 |
| GoodwillUS$ | 691,534 | 710,649 | PDF p. 79 |
| Intangible asset other than goodwillUS$ | 221,287 | 256,992 | PDF p. 79 |
| Investments in subsidiariesUS$ | – | – | PDF p. 79 |
| Investment in joint ventureUS$ | 9,473 | 11 | PDF p. 79 |
| Other non-financial assets, non-currentUS$ | – | – | PDF p. 79 |
| Other financial assets, non-currentUS$ | 133,986 | 133,986 | PDF p. 79 |
| Pledged depositsUS$ | 117,303 | 126,112 | PDF p. 79 |
| Total non-current assetsUS$ | 3,441,392 | 3,826,775 | PDF p. 79 |
| Current assets | |||
| InventoriesUS$ | 1,182 | 2,426 | PDF p. 79 |
| Other non-financial assets, currentUS$ | 137,877 | 345,855 | PDF p. 79 |
| Trade and other receivablesUS$ | 3,328,969 | 3,184,466 | PDF p. 79 |
| Amount due from related companiesUS$ | 6,445 | 8,053 | PDF p. 79 |
| Amount due from subsidiariesUS$ | – | – | PDF p. 79 |
| Cash and cash equivalentsUS$ | 5,972,935 | 5,927,128 | PDF p. 79 |
| Total current assetsUS$ | 9,447,408 | 9,467,928 | PDF p. 79 |
| Assets | |||
| Total assetsUS$ | 12,888,800 | 13,294,703 | PDF p. 79 |
| Equity | |||
| Share capitalUS$ | 5,901,430 | 5,901,430 | PDF p. 79 |
| Merger reserveUS$ | 186,000 | 186,000 | PDF p. 79 |
| Foreign currency translation reserveUS$ | (192,987) | (33,403) | PDF p. 79 |
| Legal reserveUS$ | 10,878 | – | PDF p. 79 |
| Other reserveUS$ | 603,525 | 603,525 | PDF p. 79 |
| Retained earnings/(accumulated losses)US$ | 2,014,658 | 1,204,730 | PDF p. 79 |
| Total equityUS$ | 8,523,504 | 7,862,282 | PDF p. 79 |
| Non-current liabilities | |||
| Lease liabilitiesUS$ | 318,914 | 339,464 | PDF p. 79 |
| Total non-current liabilitiesUS$ | 318,914 | 339,464 | PDF p. 79 |
| Current liabilities | |||
| Income tax payableUS$ | 499,955 | 397,844 | PDF p. 79 |
| Loans and borrowingsUS$ | – | 628,175 | PDF p. 79 |
| Lease liabilitiesUS$ | 174,363 | 152,308 | PDF p. 79 |
| Trade and other payablesUS$ | 3,296,322 | 3,895,409 | PDF p. 79 |
| Amount due to related companiesUS$ | 75,742 | 19,221 | PDF p. 79 |
| Total current liabilitiesUS$ | 4,046,382 | 5,092,957 | PDF p. 79 |
| Liabilities | |||
| Total liabilitiesUS$ | 4,365,296 | 5,432,421 | PDF p. 79 |
| Equity and liabilities | |||
| Total equity and liabilitiesUS$ | 12,888,800 | 13,294,703 | PDF p. 79 |
Definitions & sources
Original report: PDF p. 79 ↗
Group columns of the combined Statements of Financial Position as at 30 June 2026. Retained earnings label wraps: 'Retained earnings/(accumulated' then 'losses)'.
Statements of Financial Position – Company
17 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Company, as at 30 June 2026 | 2025Company, as at 30 June 2025 | Source |
|---|---|---|---|
| Non-current assets | |||
| Property, plant and equipmentUS$ | – | – | PDF p. 79 |
| Investments in subsidiariesUS$ | 4,446,285 | 1,862,739 | PDF p. 79 |
| Other non-financial assets, non-currentUS$ | – | 2,036,046 | PDF p. 79 |
| Other financial assets, non-currentUS$ | 133,986 | 133,986 | PDF p. 79 |
| Total non-current assetsUS$ | 4,580,271 | 4,032,771 | PDF p. 79 |
| Current assets | |||
| Other non-financial assets, currentUS$ | 583 | 5,650 | PDF p. 79 |
| Amount due from subsidiariesUS$ | 1,953,205 | 1,679,719 | PDF p. 79 |
| Cash and cash equivalentsUS$ | 640,941 | 320,227 | PDF p. 79 |
| Total current assetsUS$ | 2,594,729 | 2,005,596 | PDF p. 79 |
| Assets | |||
| Total assetsUS$ | 7,175,000 | 6,038,367 | PDF p. 79 |
| Equity | |||
| Share capitalUS$ | 5,901,430 | 5,901,430 | PDF p. 79 |
| Retained earnings/(accumulated losses)US$ | 987,777 | (145,663) | PDF p. 79 |
| Total equityUS$ | 6,889,207 | 5,755,767 | PDF p. 79 |
| Current liabilities | |||
| Trade and other payablesUS$ | 285,793 | 282,600 | PDF p. 79 |
| Total current liabilitiesUS$ | 285,793 | 282,600 | PDF p. 79 |
| Liabilities | |||
| Total liabilitiesUS$ | 285,793 | 282,600 | PDF p. 79 |
| Equity and liabilities | |||
| Total equity and liabilitiesUS$ | 7,175,000 | 6,038,367 | PDF p. 79 |
Definitions & sources
Original report: PDF p. 79 ↗
Company columns only; rows where the Company shows only dashes (e.g. right-of-use assets, goodwill, lease liabilities) are omitted except the first PP&E row, which shows dashes for the Company. Company line items with dashes in both years are not otherwise listed.
Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026 | 2025Group, year ended 30 June 2025 | Source |
|---|---|---|---|
| Profit or loss | |||
| RevenueUS$ | 23,184,942 | 19,337,153 | PDF p. 78 |
| Cost of servicesUS$ | (16,410,608) | (13,911,238) | PDF p. 78 |
| Gross profitUS$ | 6,774,334 | 5,425,915 | PDF p. 78 |
| Other incomeUS$ | 123,345 | 202,321 | PDF p. 78 |
| Administrative expensesUS$ | (4,344,102) | (3,589,783) | PDF p. 78 |
| Finance costsUS$ | (28,876) | (48,691) | PDF p. 78 |
| Other lossesUS$ | (87,921) | (73,293) | PDF p. 78 |
| Share of loss from equity-accounted joint ventureUS$ | (1,555) | – | PDF p. 78 |
| Profit before taxUS$ | 2,435,225 | 1,916,469 | PDF p. 78 |
| Income tax expenseUS$ | (963,956) | (943,943) | PDF p. 78 |
| Profit for the yearUS$ | 1,471,269 | 972,526 | PDF p. 78 |
| Other comprehensive (loss)/income: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of taxUS$ | (159,584) | (90,810) | PDF p. 78 |
| Comprehensive income | |||
| Total comprehensive income for the yearUS$ | 1,311,685 | 881,716 | PDF p. 78 |
| Earnings per share | |||
| Basic and diluted:Cents | 0.79 | 0.52 | PDF p. 78 |
Definitions & sources
Original report: PDF p. 78 ↗
No attribution to non-controlling interests is printed; all profit shown for the Group.
Consolidated Statement of Cash Flows (Group)
34 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, year ended 30 June 2026 | 2025Group, year ended 30 June 2025 | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit before taxUS$ | 2,435,225 | 1,916,469 | PDF p. 82 |
| Cash flows from operating activities - Adjustments for | |||
| Interest incomeUS$ | (58,766) | (154,843) | PDF p. 82 |
| Share of loss from equity-accounted joint ventureUS$ | 1,555 | – | PDF p. 82 |
| Depreciation of property, plant and equipmentUS$ | 301,329 | 104,926 | PDF p. 82 |
| Amortisation of intangible assetsUS$ | 36,250 | 6,946 | PDF p. 82 |
| Depreciation of right-of-use-assetsUS$ | 178,499 | 175,873 | PDF p. 82 |
| Property, plant and equipment written offUS$ | 1,038 | – | PDF p. 82 |
| Interest expenseUS$ | 28,876 | 48,691 | PDF p. 82 |
| Cash flows from operating activities | |||
| Operating cash flows before changes in working capitalUS$ | 2,924,006 | 2,098,062 | PDF p. 82 |
| InventoriesUS$ | 1,635 | (2,426) | PDF p. 82 |
| Trade and other receivablesUS$ | (144,503) | (288,947) | PDF p. 82 |
| Other non-financial assets, currentUS$ | 207,978 | (260,147) | PDF p. 82 |
| Trade and other payablesUS$ | (203,795) | 1,017,029 | PDF p. 82 |
| Amount due to and from related companiesUS$ | 58,129 | 867,952 | PDF p. 82 |
| Net cash flows from operationsUS$ | 2,843,450 | 3,431,523 | PDF p. 82 |
| Income taxes paidUS$ | (861,845) | (948,324) | PDF p. 82 |
| Net cash flows provided by operating activitiesUS$ | 1,981,605 | 2,483,199 | PDF p. 82 |
| Cash flows used in investing activities | |||
| Purchase of property, plant and equipmentUS$ | (100,310) | (1,570,622) | PDF p. 82 |
| Purchase of intangible assetsUS$ | (7,048) | (6,185) | PDF p. 82 |
| Other non-financial assets, non-currentUS$ | – | 443,101 | PDF p. 82 |
| Acquisition of training centre business (Note 30)US$ | (395,292) | (1,185,874) | PDF p. 82 |
| Investment in joint venture (Note 18)US$ | (10,859) | – | PDF p. 82 |
| Interest receivedUS$ | 58,766 | 154,843 | PDF p. 82 |
| Net cash flows used in investing activitiesUS$ | (454,743) | (2,164,737) | PDF p. 82 |
| Cash flows used in financing activities | |||
| Increase in new loans and borrowingsUS$ | – | 814,408 | PDF p. 82 |
| Loans and borrowings paidUS$ | (595,024) | (1,051,795) | PDF p. 82 |
| Lease liabilities – principal portion paidUS$ | (176,840) | (166,239) | PDF p. 82 |
| Interest paidUS$ | (28,876) | (48,691) | PDF p. 82 |
| Dividends paid to equity ownersUS$ | (650,463) | (557,980) | PDF p. 82 |
| Net cash flows used in financing activitiesUS$ | (1,451,203) | (1,010,297) | PDF p. 82 |
| Net change in cash | |||
| Net increase/(decrease) in cash and cash equivalentsUS$ | 75,659 | (691,835) | PDF p. 82 |
| Cash and cash equivalents, consolidated statement of cash flows, beginning balanceUS$ | 5,927,128 | 6,615,944 | PDF p. 82 |
| Effect of foreign exchange rate changes on the balance of cash held in foreign currenciesUS$ | (29,852) | 3,019 | PDF p. 82 |
| Cash and cash equivalents, consolidated statement of cash flows, ending balance (Note 21)US$ | 5,972,935 | 5,927,128 | PDF p. 82 |
Definitions & sources
Original report: PDF p. 82 ↗
Printed row labels for beginning balance, FX effect and ending balance wrap across lines; quotes are the printed continuation lines containing the values.
Statements of Changes in Equity - Group, current year (1 July 2025 to 30 June 2026)
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, Share capital | 2026Group, Merger reserve | 2026Group, Foreign currency translation reserve | 2026Group, Legal reserve | 2026Group, Other reserve | 2026Group, Retained earnings | 2026Group, Total equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group - Current year | ||||||||
| Opening balance at 1 July 2025US$ | 5,901,430 | 186,000 | (33,403) | – | 603,525 | 1,204,730 | 7,862,282 | PDF p. 80 |
| Group - Current year - Changes in equity | ||||||||
| Total comprehensive (loss)/income for the yearUS$ | – | – | (159,584) | – | – | 1,471,269 | 1,311,685 | PDF p. 80 |
| Dividend paid (Note 13)US$ | – | – | – | – | – | (650,463) | (650,463) | PDF p. 80 |
| Appropriation to legal reserve (Note 26)US$ | – | – | – | 10,878 | – | (10,878) | – | PDF p. 80 |
| Group - Current year | ||||||||
| Closing balance at 30 June 2026US$ | 5,901,430 | 186,000 | (192,987) | 10,878 | 603,525 | 2,014,658 | 8,523,504 | PDF p. 80 |
Definitions & sources
Original report: PDF p. 80 ↗
Row labels wrap across lines in the source (e.g. 'Opening balance at / 1 July 2025'); quotes are the line containing the values.
Statements of Changes in Equity - Group, previous year (1 July 2024 to 30 June 2025)
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital | 2025Group, Merger reserve | 2025Group, Foreign currency translation reserve | 2025Group, Legal reserve | 2025Group, Other reserve | 2025Group, Retained earnings | 2025Group, Total equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group - Previous year | ||||||||
| Opening balance at 1 July 2024US$ | 5,901,430 | 186,000 | 57,407 | – | 603,525 | 790,184 | 7,538,546 | PDF p. 80 |
| Group - Previous year - Changes in equity | ||||||||
| Total comprehensive (loss)/income for the yearUS$ | – | – | (90,810) | – | – | 972,526 | 881,716 | PDF p. 80 |
| Dividend paid (Note 13)US$ | – | – | – | – | – | (557,980) | (557,980) | PDF p. 80 |
| Group - Previous year | ||||||||
| Closing balance at 30 June 2025US$ | 5,901,430 | 186,000 | (33,403) | – | 603,525 | 1,204,730 | 7,862,282 | PDF p. 80 |
Definitions & sources
Original report: PDF p. 80 ↗
Key Highlights FY2026 (per-share data)
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group, FY2026 (year ended 30 June 2026) | Source |
|---|---|---|
| Key Highlights | ||
| SHARES IN ISSUEnumber of shares | 186,255,600 | PDF p. 5 |
| EARNINGS PER SHARE (BASIC AND DILUTED)US cents | 0.79 | PDF p. 5 |
Definitions & sources
Original report: PDF p. 5 ↗
Key Highlights page gives FY2026 figures only (with YoY % changes for revenue and segments in graphic layout); no multi-year table.
Earnings per share (Consolidated statement of profit or loss, Group)
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Earnings per share | |||
| Basic and diluted:Cents | 0.79 | 0.52 | PDF p. 78 |
Definitions & sources
Original report: PDF p. 78 ↗
Earnings per share currency unit: Cents
Note 12 Earnings per share – numerator and weighted average shares
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Note 12 | |||
| A. Numerators: Earnings attributable to equity holders of the companyUS$ | 1,471,269 | 972,526 | PDF p. 104 |
| B. Denominators: Weighted average number of equity shares Basic and dilutedNumber of shares | 186,255,600 | 186,255,600 | PDF p. 104 |
Definitions & sources
Original report: PDF p. 104 ↗
The weighted average number of ordinary shares refers to shares in issue outstanding during the reporting year.
There is no dilution of earnings per share as there are no shares under options. The denominators used are the same as those detailed above for both basic and diluted earnings per share.
Note 13 Dividends on equity shares (Group and Company)
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Rate per share, S$ | 2025Rate per share, S$ | 2026Amount, S$ | 2025Amount, S$ | Source |
|---|---|---|---|---|---|
| Note 13 | |||||
| Final exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2024S$ | – | 0.0020 | – | 284,577 | PDF p. 104 |
| Interim exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2025S$ | – | 0.0020 | – | 273,403 | PDF p. 104 |
| Final exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2025S$ | 0.0025 | – | 359,507 | – | PDF p. 104 |
| Interim exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2026S$ | 0.0020 | – | 290,956 | – | PDF p. 104 |
| Total dividends paid in the yearS$ | 0.0045 | 0.0040 | 650,463 | 557,980 | PDF p. 104 |
Definitions & sources
Original report: PDF p. 104 ↗
Proposed final dividend (p105): 0.30 Singapore cents per share, total S$558,767 (US$435,278), subject to AGM approval, not recognised as liability. Chairman's message (p6): interim 0.20 + final 0.30 = total FY2026 dividends 0.50 Singapore cents per ordinary share.
Where the money comes from
Segment information
By business
4B. Group segment profit or loss 4 lines
| Item / unit | 2026Provision of human resource: Onshore | 2026Provision of human resource: Offshore | 2026Provision of human resource: Subtotal | 2026Ancillary services | 2026Provision of training courses | 2026Total | 2025Provision of human resource: Onshore | 2025Provision of human resource: Offshore | 2025Provision of human resource: Subtotal | 2025Ancillary services | 2025Provision of training courses | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Group | |||||||||||||
| RevenueUS$ | 17,089,446 | 2,938,466 | 20,027,912 | 1,458,092 | 1,698,938 | 23,184,942 | 14,080,019 | 3,642,881 | 17,722,900 | 1,404,810 | 209,443 | 19,337,153 | PDF p. 96PDF p. 97 |
| Cost of servicesUS$ | (12,353,196) | (2,276,922) | (14,630,118) | (941,267) | (839,223) | (16,410,608) | (9,439,556) | (3,130,640) | (12,570,196) | (1,108,379) | (232,663) | (13,911,238) | PDF p. 96PDF p. 97 |
| Gross profitUS$ | 4,736,250 | 661,544 | 5,397,794 | 516,825 | 859,715 | 6,774,334 | PDF p. 96 | ||||||
| Gross profit/(loss)US$ | 4,640,463 | 512,241 | 5,152,704 | 296,431 | (23,220) | 5,425,915 | PDF p. 97 | ||||||
Notes
Unallocated items (other income, administrative expenses, finance costs, other losses, share of loss from equity-accounted joint venture of (1,555), tax) are shown only in the Total column. Segment assets and liabilities are not reported (Note 4C).
Segment profit (loss) represents the profit (loss) earned by each segment without allocation of administrative expenses, finance costs, other income, other losses and income tax.
4E. Major customers 1 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Major customers | |||
| Customer A in provision of human resource segmentUS$ | 13,238,659 | 12,311,171 | PDF p. 98 |
Notes
Revenue from customer individually contributing more than 10% of group total revenue.
By geography
4D. Geographical information - Group revenue and non-current assets 7 lines
| Item / unit | 2026Revenue | 2025Revenue | 2026Non-current assets | 2025Non-current assets | Source |
|---|---|---|---|---|---|
| Geographical information | |||||
| SingaporeUS$ | – | – | 136,817 | 88,239 | PDF p. 98 |
| TaiwanUS$ | 21,120,609 | 18,636,166 | 1,533,310 | 1,834,161 | PDF p. 98 |
| JapanUS$ | 194,527 | 183,844 | 66 | 302 | PDF p. 98 |
| MalaysiaUS$ | – | – | 9,473 | 11 | PDF p. 98 |
| PolandUS$ | 707,533 | 452,833 | 660 | 2,051 | PDF p. 98 |
| South KoreaUS$ | 19,617 | 8,578 | 572 | 1,187 | PDF p. 98 |
| SpainUS$ | 1,142,656 | 55,732 | 1,509,205 | 1,640,726 | PDF p. 98 |
Notes
Total 2025 non-current assets printed on the next line as 3,566,677(1)(2); not placed in a row because it is on a separate line.
(1) Excludes pledged deposits of US$117,303 (2025: US$126,112)
(2) Excludes key man insurance of US$133,986 (2025: US$133,986)
Segment revenue is based on the geographical location of external customers' operations. Non-current assets other than pledged deposits, key man insurance are based on the geographical location of the assets.
Debt
Borrowings
Liquidity risk – contractual undiscounted maturity
| Item / unit | 2026Less than 1 year, US$ | 20261–5 years, US$ | 2026Total, US$ | Source |
|---|---|---|---|---|
| 2026 | ||||
| Gross lease liabilitiesUS$ | 190,899 | 332,490 | 523,389 | PDF p. 132 |
Notes
No loans and borrowings are listed for 2026.
Liquidity risk – contractual undiscounted maturity
| Item / unit | 2026Less than 1 year, US$ | 20261–5 years, US$ | 2026Total, US$ | 2025Less than 1 year, US$ | 20251–5 years, US$ | 2025Total, US$ | Source |
|---|---|---|---|---|---|---|---|
| Gross lease liabilitiesUS$ | 190,899 | 332,490 | 523,389 | 169,270 | 363,831 | 533,101 | PDF p. 132 |
| Gross loans and borrowingsUS$ | 644,884 | – | 644,884 | PDF p. 132 |
Notes
No loans and borrowings are listed for 2026.
Contractual undiscounted cash flows.
Borrowing notes 3 tables
Loans and borrowings
| Item / unit | 2026US$ | 2025US$ | Source |
|---|---|---|---|
| Current portion: Financial instruments with fixed interest rates | |||
| Finance company loans (unsecured)(i)US$ | – | 628,175 | PDF p. 126 |
Notes
(i) Relates to short term loan of NTD27,000,000 due for repayment in full on 21 March 2026 carrying fixed interest rate of 4.22% per annum. The loan is repayable by 12 monthly instalments commencing in April 2025 and was fully repaid in March 2026.
As at 30 June 2026, the group held a credit card facility with credit limit of S$50,000. There is no outstanding balance as at the end of the reporting year.
The ultimate holding company of the company has provided corporate guarantee for the credit card facility held by the group.
Lease liabilities
| Item / unit | 2026US$ | 2025US$ | Source |
|---|---|---|---|
| Lease liabilities | |||
| Lease liabilities, currentUS$ | 174,363 | 152,308 | PDF p. 124 |
| Lease liabilities, non-currentUS$ | 318,914 | 339,464 | PDF p. 124 |
| Total lease liabilities (unlabelled total)US$ | 493,277 | 491,772 | PDF p. 124 |
Notes
Total row has no printed label.
Lease liabilities under operating leases are secured by the right-of-use assets because these will revert to the lessor in the event of default.
Interest rate risk – financial liabilities with interest
| Item / unit | 2026US$ | 2025US$ | Source |
|---|---|---|---|
| Financial liabilities with interest | |||
| Fixed ratesUS$ | 493,277 | 1,119,947 | PDF p. 133 |
| Total at end of the yearUS$ | 493,277 | 1,119,947 | PDF p. 133 |
Notes
The interest rates are disclosed in the Note 27 and 28.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company does not have a fixed dividend policy. The form, frequency and amount of future dividends on the Company’s shares will depend on the Group’s earnings, general financial condition, results of operations, capital requirements, cash flow, general business condition, development plans and other factors as the Directors may, in their absolute discretion, deem appropriate (“Dividend Factors”). Therefore, there is no assurance that dividends will be paid in the future or of the amount or timing of any future dividends. The Company may declare an annual dividend subject to the approval of the shareholders in a general meeting but the amount of such dividend shall not exceed the amount recommended by the Directors. The Directors may also declare an interim dividend without the approval of the shareholders. | Company | PDF p. 58 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Final Dividend | 0.30 Singapore cents per share | FY2026 final one-tier tax exempt dividend, proposed, subject to shareholder approval at AGM on 29 October 2026 | PDF p. 58 |
| interim dividend | 0.20 Singapore cents per ordinary share | FY2026 interim dividend, paid 6 March 2026 | PDF p. 6 |
| Final exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2025 | 0.0025 S$ per share | Group and Company, paid in 2026 for FY2025, rate per share | PDF p. 104 |
| Interim exempt (1-tier) dividend paid in respect of the reporting period ended 30 June 2025 | 0.0020 S$ per share | Group and Company, paid in 2025, rate per share | PDF p. 104 |
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Total dividends paid in the year | 0.0045 S$ per share | Group and Company, paid in 2026 (comparative 2025: 0.0040) | PDF p. 104 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | RSM SG Assurance LLP | Group and company | PDF p. 77 |
| Engagement partner | Chua Ling Ling | Group and company | PDF p. 77 |
Going concern
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Going concern | None reported | Group | PDF p. 76 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Revenue recognition | Revenue from provision of human resource is a significant account in the financial statements. | Group | PDF p. 72 |
| Carrying values of property, plant and equipment and intangible assets | Management applied the value-in-use method (i.e. discounted cash flows of WATCL) to determine the recoverable amounts of the group’s property, plant and equipment and intangible assets. | Group | PDF p. 73 |
| Goodwill impairment assessment | Given the significance of the goodwill balance and the high degree of estimation uncertainty involved in determining the recoverable amount of the CGU, we considered the goodwill impairment assessment to be a key audit matter. | Group | PDF p. 74 |
Extracted from ANNUAL REPORT 2026 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow ANNUAL REPORT 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.