Sim Leisure URR

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Financials

SIM LEISURE GROUP LTD ANNUAL REPORT 2025

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11 tables

Statements of Financial Position – Assets (Group and Company)

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Statements of Financial Position – Assets (Group and Company) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group, 31 December 2025	2024Group, 31 December 2024	2025Company, 31 December 2025	2024Company, 31 December 2024	Source
Non-current assets
Property, plant and equipmentRM'000	89,374	87,142	-	-	PDF p. 80
Right-of-use assetsRM'000	89,704	86,359	-	-	PDF p. 80
Intangible assetsRM'000	4,461	4,950	-	-	PDF p. 80
Deferred tax assetsRM'000	769	799	-	-	PDF p. 80
Trade receivablesRM'000	7,656	5,258	-	-	PDF p. 80
Investments in subsidiariesRM'000	-	-	52,465	52,465	PDF p. 80
SubtotalRM'000	191,964	184,508	52,465	52,465	PDF p. 80
Current assets
Cash and bank balancesRM'000	88,885	47,285	19,099	16,012	PDF p. 80
Trade and other receivablesRM'000	37,110	39,433	29,064	13,908	PDF p. 80
Contract assetsRM'000	4,114	15,788	-	-	PDF p. 80
InventoriesRM'000	208	1,043	-	-	PDF p. 80
PrepaymentsRM'000	4,768	2,524	11	13	PDF p. 80
Income tax recoverableRM'000	26	56	-	-	PDF p. 80
SubtotalRM'000	135,111	106,129	48,174	29,933	PDF p. 80
Assets
Total assetsRM'000	327,075	290,637	100,639	82,398	PDF p. 80

Definitions & sources

Original report: PDF p. 80 ↗

Amounts in RM’000. Notes column references omitted from values. Dash (-) as printed.

Statements of Financial Position – Equity (Group and Company)

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Statements of Financial Position – Equity (Group and Company) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group, 31 December 2025	2024Group, 31 December 2024	2025Company, 31 December 2025	2024Company, 31 December 2024	Source
Equity
Share capitalRM'000	66,575	66,575	66,575	66,575	PDF p. 80
Capital reservesRM'000	73	73	1,329	1,329	PDF p. 80
Merger reserveRM'000	(12,700)	(12,700)	-	-	PDF p. 80
Foreign currency translation reservesRM'000	(1,927)	(37)	-	-	PDF p. 80
Retained earningsRM'000	98,458	62,616	18,007	3,203	PDF p. 80
Equity attributable to owners of the parentRM'000	150,479	116,527	85,911	71,107	PDF p. 80
Non-controlling interestsRM'000	19,028	19,007	-	-	PDF p. 80
Total equityRM'000	169,507	135,534	85,911	71,107	PDF p. 80

Definitions & sources

Original report: PDF p. 80 ↗

Amounts in RM'000.

Statements of Financial Position – Liabilities (Group and Company)

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Statements of Financial Position – Liabilities (Group and Company) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group, 31 December 2025	2024Group, 31 December 2024	2025Company, 31 December 2025	2024Company, 31 December 2024	Source
Non-current liabilities
BorrowingsRM'000	8,867	15,307	5,752	7,918	PDF p. 81
Amount due to a directorRM'000	733	1,802	-	-	PDF p. 81
ProvisionsRM'000	9,005	8,093	-	-	PDF p. 81
Lease liabilitiesRM'000	79,033	74,527	-	-	PDF p. 81
Deferred tax liabilitiesRM'000	8,756	8,504	-	-	PDF p. 81
Contract liabilitiesRM'000	120	395	-	-	PDF p. 81
SubtotalRM'000	106,514	108,628	5,752	7,918	PDF p. 81
Current liabilities
Trade and other payablesRM'000	23,416	23,044	2,384	1,595	PDF p. 81
BorrowingsRM'000	9,212	4,511	6,592	1,778	PDF p. 81
Amount due to a directorRM'000	1,043	1,043	-	-	PDF p. 81
Lease liabilitiesRM'000	6,089	4,822	-	-	PDF p. 81
Contract liabilitiesRM'000	3,040	4,243	-	-	PDF p. 81
Income tax payableRM'000	8,254	8,812	-	-	PDF p. 81
SubtotalRM'000	51,054	46,475	8,976	3,373	PDF p. 81
Liabilities
Total liabilitiesRM'000	157,568	155,103	14,728	11,291	PDF p. 81
Total
Total equity and liabilitiesRM'000	327,075	290,637	100,639	82,398	PDF p. 81

Definitions & sources

Original report: PDF p. 81 ↗

Amounts in RM'000. Page 81 continues the statement from page 80.

Consolidated Statement of Comprehensive Income (Group)

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Consolidated Statement of Comprehensive Income (Group) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group, financial year ended 31 December 2025	2024Group, financial year ended 31 December 2024	Source
Profit or loss
RevenueRM'000	138,106	167,839	PDF p. 82
Cost of salesRM'000	(90,280)	(84,763)	PDF p. 82
Gross profitRM'000	47,826	83,076	PDF p. 82
Other item of income
Other incomeRM'000	46,665	850	PDF p. 82
Other items of expense
Administrative and other expensesRM'000	(28,706)	(30,791)	PDF p. 82
Reversal/(impairment) loss on trade and other receivablesRM'000	264	(2)	PDF p. 82
Finance costsRM'000	(5,400)	(4,365)	PDF p. 82
Profit or loss
Profit before income taxRM'000	60,649	48,768	PDF p. 82
Income tax expenseRM'000	(17,315)	(12,618)	PDF p. 82
Profit for the yearRM'000	43,334	36,150	PDF p. 82
Other comprehensive loss
Currency translation differences arising from consolidationRM'000	(3,388)	(1,195)	PDF p. 82
Other comprehensive income for the financial year, net of taxRM'000	(3,388)	(1,195)	PDF p. 82
Total comprehensive income
Total comprehensive income for the financial yearRM'000	39,946	34,955	PDF p. 82
Profit attributable to
Owners of the parentRM'000	40,815	22,899	PDF p. 82
Non-controlling interestsRM'000	2,519	13,251	PDF p. 82
SubtotalRM'000	43,334	36,150	PDF p. 82
Total comprehensive income attributable to
Owners of the parentRM'000	38,925	22,335	PDF p. 82
Non-controlling interestsRM'000	1,021	12,620	PDF p. 82
SubtotalRM'000	39,946	34,955	PDF p. 82
Earnings per share
- Basic and diluted (RM sens per share)RM sen per share	24.68	13.85	PDF p. 82

Definitions & sources

Original report: PDF p. 82 ↗

Amounts in RM'000 except EPS in RM sen per share. EPS row printed as 'RM sens per share'. The report presents no separate Company income statement.

Consolidated Statement of Comprehensive Income

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Consolidated Statement of Comprehensive Income from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group	2024Group	Source
Income
RevenueRM’000	138,106	167,839	PDF p. 82
Cost of salesRM’000	(90,280)	(84,763)	PDF p. 82
Gross profitRM’000	47,826	83,076	PDF p. 82
Other item of income
Other incomeRM’000	46,665	850	PDF p. 82
Other items of expense
Administrative and other expensesRM’000	(28,706)	(30,791)	PDF p. 82
Reversal/(impairment) loss on trade and other receivablesRM’000	264	(2)	PDF p. 82
Finance costsRM’000	(5,400)	(4,365)	PDF p. 82
Income
Profit before income taxRM’000	60,649	48,768	PDF p. 82
Income tax expenseRM’000	(17,315)	(12,618)	PDF p. 82
Profit for the yearRM’000	43,334	36,150	PDF p. 82
Other comprehensive loss
Currency translation differences arising from consolidationRM’000	(3,388)	(1,195)	PDF p. 82
Other comprehensive income for the financial year, net of taxRM’000	(3,388)	(1,195)	PDF p. 82
Total comprehensive income
Total comprehensive income for the financial yearRM’000	39,946	34,955	PDF p. 82
Profit attributable to
Owners of the parentRM’000	40,815	22,899	PDF p. 82
Non-controlling interestsRM’000	2,519	13,251	PDF p. 82
Total comprehensive income attributable to
Owners of the parentRM’000	38,925	22,335	PDF p. 82
Non-controlling interestsRM’000	1,021	12,620	PDF p. 82
Earnings per share
- Basic and diluted (RM sens per share)RM sens per share	24.68	13.85	PDF p. 82

Definitions & sources

Original report: PDF p. 82 ↗

Currency RM’000. Other comprehensive loss: item that may be reclassified subsequently to profit or loss.

Earnings per share in RM sens per share.

Consolidated Statement of Cash Flows (page 1: operating and investing)

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Consolidated Statement of Cash Flows (page 1: operating and investing) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group	2024Group	Source
Operating activities
Profit before taxRM’000	60,649	48,768	PDF p. 85
Operating activities - Adjustments for
Depreciation of property, plant and equipmentRM’000	5,856	5,355	PDF p. 85
Depreciation of right-of-use assetsRM’000	6,151	5,123	PDF p. 85
Amortisation of intangible assetsRM’000	341	275	PDF p. 85
(Reversal)/recognition of expected credit loss on trade and other receivablesRM’000	(264)	2	PDF p. 85
Write-off of receivablesRM’000	-	481	PDF p. 85
Write-off of property, plant and equipmentRM’000	719	-	PDF p. 85
Accretion of restoration costRM’000	345	269	PDF p. 85
Loss/(Gain) on disposal of property, plant and equipmentRM’000	20	(15)	PDF p. 85
Provision for employee’s end of service benefitsRM’000	1,072	933	PDF p. 85
Unrealised foreign exchange lossRM’000	870	379	PDF p. 85
Interest incomeRM’000	(678)	(311)	PDF p. 85
Interest expenseRM’000	5,400	4,365	PDF p. 85
Operating activities
Operating profit before working capital changesRM’000	80,481	65,624	PDF p. 85
Operating activities - Working capital changes
InventoriesRM’000	856	(571)	PDF p. 85
Trade and other receivablesRM’000	8,583	(23,430)	PDF p. 85
Trade and other payablesRM’000	3,682	(7,089)	PDF p. 85
Contract liabilitiesRM’000	(1,140)	1,804	PDF p. 85
End of service benefits paidRM’000	(317)	(652)	PDF p. 85
Operating activities
Cash generated from operationsRM’000	92,145	35,686	PDF p. 85
Income tax paidRM’000	(19,645)	(8,561)	PDF p. 85
Net cash from operating activitiesRM’000	72,500	27,125	PDF p. 85
Investing activities
Purchase of property, plant and equipmentRM’000	(9,097)	(8,575)	PDF p. 85
Purchase of intangible assetsRM’000	-	(1,035)	PDF p. 85
Proceeds from disposal of property, plant and equipmentRM’000	7	15	PDF p. 85
Payment for right-of-use asset,net of lease financing obtainedRM’000	(69)	-	PDF p. 85
Net cash used in investing activitiesRM’000	(9,159)	(9,595)	PDF p. 85

Definitions & sources

Original report: PDF p. 85 ↗

Financial year ended 31 December 2025; RM’000. The accompanying notes form an integral part of these financial statements.

Consolidated Statement of Cash Flows (page 2: financing and closing cash)

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Consolidated Statement of Cash Flows (page 2: financing and closing cash) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group	2024Group	Source
Financing activities
Proceeds from borrowings (Note A)RM’000	4,925	9,839	PDF p. 86
Repayment of borrowings (Note A)RM’000	(7,398)	(4,226)	PDF p. 86
Repayment of loan from a director (Note A)RM’000	(1,257)	(6,710)	PDF p. 86
Interest paid on bank overdraftRM’000	(11)	(16)	PDF p. 86
Repayment of obligations under leases (Note A)RM’000	(7,872)	(5,646)	PDF p. 86
Dividends paid to equity holders of the CompanyRM’000	(4,973)	(4,963)	PDF p. 86
Dividends paid to non-controlling interests of a subsidiaryRM’000	(4,286)	(1,100)	PDF p. 86
Interest receivedRM’000	451	321	PDF p. 86
Changes in fixed deposits pledgedRM’000	276	465	PDF p. 86
Net cash used in financing activitiesRM’000	(20,145)	(12,036)	PDF p. 86
Closing cash
Net change in cash and cash equivalentsRM’000	43,196	5,494	PDF p. 86
Effect of exchange rate changes on balances of cash held in foreign currenciesRM’000	(1,320)	(1,066)	PDF p. 86
Cash and cash equivalents at beginning of financial yearRM’000	41,479	37,051	PDF p. 86
Cash and cash equivalents at end of financial yearRM’000	83,355	41,479	PDF p. 86

Definitions & sources

Original report: PDF p. 86 ↗

RM’000. The accompanying notes form an integral part of these financial statements.

Consolidated Statement of Changes in Equity - year ended 31 December 2025 (Group)

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Consolidated Statement of Changes in Equity - year ended 31 December 2025 (Group) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group - Share capital	2025Group - Capital reserves	2025Group - Merger reserve	2025Group - Currency translation reserve	2025Group - Retained earnings	2025Group - Equity attributable to owners of the parent	2025Group - Non-controlling interests	2025Group - Total equity	Source
Opening balance
Balance at 1 January 2025RM’000	66,575	73	(12,700)	(37)	62,616	116,527	19,007	135,534	PDF p. 83
Movements
Profit for the yearRM’000	-	-	-	-	40,815	40,815	2,519	43,334	PDF p. 83
Other comprehensive loss
Currency translation differences arising from consolidationRM’000	-	-	-	(1,890)	-	(1,890)	(1,498)	(3,388)	PDF p. 83
Movements
Total comprehensive income for the financial yearRM’000	-	-	-	(1,890)	40,815	38,925	1,021	39,946	PDF p. 83
Transactions with owners of the parent
Dividend paid (Note 27)RM’000	-	-	-	-	(4,973)	(4,973)	-	(4,973)	PDF p. 83
Transactions with non-controlling interests
Dividends paid/payable to non-controlling interest of subsidiariesRM’000	-	-	-	-	-	-	(1,000)	(1,000)	PDF p. 83
Closing balance
Balance at 31 December 2025RM’000	66,575	73	(12,700)	(1,927)	98,458	150,479	19,028	169,507	PDF p. 83

Definitions & sources

Original report: PDF p. 83 ↗

All columns RM’000. Balance at 1 January 2025 and 31 December 2025 shown. No separate Company statement of changes in equity was found in the report.

Consolidated Statement of Changes in Equity - year ended 31 December 2024 (Group)

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Consolidated Statement of Changes in Equity - year ended 31 December 2024 (Group) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2024Group - Share capital	2024Group - Capital reserves	2024Group - Merger reserve	2024Group - Currency translation reserve	2024Group - Retained earnings	2024Group - Equity attributable to owners of the parent	2024Group - Non-controlling interests	2024Group - Total equity	Source
Opening balance
Balance at 1 January 2024RM’000	66,575	73	(12,700)	527	44,680	99,155	10,773	109,928	PDF p. 84
Movements
Profit for the yearRM’000	-	-	-	-	22,899	22,899	13,251	36,150	PDF p. 84
Other comprehensive loss
Currency translation differences arising from consolidationRM’000	-	-	-	(564)	-	(564)	(631)	(1,195)	PDF p. 84
Movements
Total comprehensive income for the financial yearRM’000	-	-	-	(564)	22,899	22,333	12,620	34,955	PDF p. 84
Transactions with owners of the parent
Dividend paid (Note 27)RM’000	-	-	-	-	(4,963)	(4,963)	-	(4,963)	PDF p. 84
Transactions with non-controlling interests
Dividends paid/payable to non-controlling interest of subsidiariesRM’000	-	-	-	-	-	-	(4,386)	(4,386)	PDF p. 84
Closing balance
Balance at 31 December 2024RM’000	66,575	73	(12,700)	(37)	62,616	116,527	19,007	135,534	PDF p. 84

Definitions & sources

Original report: PDF p. 84 ↗

All columns RM’000. Printed total comprehensive income attributable to owners of the parent is 22,333 on this page but 22,335 on the comprehensive income statement (page 82); as printed.

Note 26 Earnings per share (Group)

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Note 26 Earnings per share (Group) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group	2024Group	Source
Earnings per share
Proﬁt for the ﬁnancial year attributable to owners of the parentRM'000	40,815	22,899	PDF p. 137
Weighted-average number of ordinary shares in issue during the ﬁnancial yearRM'000 (as printed column header; share count in thousands)	165,365	165,365	PDF p. 137
- Basic and diluted (RM sens per share)RM sen per share	24.68	13.85	PDF p. 137

Definitions & sources

Original report: PDF p. 137 ↗

The calculations of basic earnings per share are based on proﬁt attributable to owners of the parent divided by the weighted average number of ordinary shares outstanding during the ﬁnancial year.

The diluted EPS would be equivalent to the basic EPS as the Company does not have any dilutive potential ordinary shares.

Note 27 Dividend (Group)

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Note 27 Dividend (Group) from SIM LEISURE GROUP LTD ANNUAL REPORT 2025
Metric / unit	2025Group	2024Group	Source
Dividend
Dividend per share (net of tax)RM per share	0.03	0.03	PDF p. 137

Definitions & sources

Original report: PDF p. 137 ↗

Final tax exempt dividend of RM0.03 per share in respect of financial year ended 31 December 2024 (FY2023: RM0.03 cents per share) amounted to RM'000 4,973 (2025) and 4,963 (2024).

At the AGM scheduled for 29 April 2026, a final one tier, tax exempt cash dividend of RM0.04 per ordinary share amounting to a total of RM6,614,600 for FY ended 31 December 2025 will be recommended; not reflected in these financial statements.

Where the money comes from

Segment information

By business

Segment information FY2025 - business segments (RM'000) 20 lines

Segment information FY2025 - business segments (RM'000)
Item / unit	2025Theme Park	2025Themed Attractions Construction	2025Others	2025Eliminations	2025Total	Source
Revenue
Sales to external partiesRM'000	82,604	55,502	-	-	138,106	PDF p. 142
Inter-segment salesRM'000	1,327	344	6,826	(8,497)	-	PDF p. 142
TotalRM'000	83,931	55,846	6,826	(8,497)	138,106	PDF p. 142
Results
Segment resultsRM'000	25,565	1,575	38,231	-	65,371	PDF p. 142
Finance incomeRM'000	189	2	487	-	678	PDF p. 142
Finance costRM'000	(4,125)	-	(1,275)	-	(5,400)	PDF p. 142
Proﬁt before taxRM'000	21,629	1,577	37,443	-	60,649	PDF p. 142
Tax expenseRM'000	(6,903)	(214)	(10,198)	-	(17,315)	PDF p. 142
Proﬁt for the yearRM'000	14,726	1,363	27,245	-	43,334	PDF p. 142
Significant non-cash items
Accretion of restoration costRM'000	345	-	-	-	345	PDF p. 142
Depreciation and amortizationRM'000	11,618	150	580	-	12,348	PDF p. 142
Unrealised foreign exchange lossRM'000	41	32	797	-	870	PDF p. 142
Assets as at 31 December 2025
Segment assetsRM'000	184,690	46,710	94,881	-	324,131	PDF p. 142
Deferred tax assetsRM'000	769	-	-	-	769	PDF p. 142
Tax recoverableRM'000	25	-	-	-	2,175	PDF p. 142
Total assetsRM'000	185,484	46,710	94,881	-	327,075	PDF p. 142
Liabilities as at 31 December 2025
Segment liabilitiesRM'000	109,613	8,868	22,077	-	140,558	PDF p. 142
Deferred tax liabilitiesRM'000	7,714	-	1,042	-	8,756	PDF p. 142
Current tax payableRM'000	1,960	380	5,914	-	8,254	PDF p. 142
Total liabilitiesRM'000	119,287	9,248	29,033	-	157,568	PDF p. 142

Notes

Tax recoverable row prints Total 2,175 although components shown are 25 and nil; preserved as printed.

Segment performance is measured on segment profit (loss) before income tax; income taxes managed on a Group basis.

Segment information FY2024 - business segments (RM'000) 19 lines

Segment information FY2024 - business segments (RM'000)
Item / unit	2024Theme Park	2024Themed Attractions Construction	2024Others	2024Eliminations	2024Total	Source
Revenue
Sales to external partiesRM'000	78,451	89,388	-	-	167,839	PDF p. 143
Inter-segment salesRM'000	1,083	3,487	797	(5,367)	-	PDF p. 143
TotalRM'000	79,534	92,875	797	(5,367)	167,839	PDF p. 143
Results
Segment resultsRM'000	21,655	35,620	(4,452)	-	52,823	PDF p. 143
Finance incomeRM'000	210	2	98	-	310	PDF p. 143
Finance costRM'000	(4,302)	-	(63)	-	(4,365)	PDF p. 143
Proﬁt before taxRM'000	17,563	35,622	(4,417)	-	48,768	PDF p. 143
Tax expenseRM'000	(6,356)	(6,265)	3	-	(12,618)	PDF p. 143
Significant non-cash items
Accretion of restoration costRM'000	269	-	-	-	269	PDF p. 143
Depreciation and amortizationRM'000	10,608	145	-	-	10,753	PDF p. 143
Unrealised foreign exchange lossRM'000	360	26	4	-	390	PDF p. 143
Assets as at 31 December 2024
Segment assetsRM'000	181,445	66,260	42,077	-	289,782	PDF p. 143
Deferred tax assetsRM'000	799	-	-	-	799	PDF p. 143
Tax recoverableRM'000	56	-	-	-	56	PDF p. 143
Total assetsRM'000	182,300	66,260	42,077	-	290,637	PDF p. 143
Liabilities as at 31 December 2024
Segment liabilitiesRM'000	102,831	17,118	17,838	-	137,787	PDF p. 143
Deferred tax liabilitiesRM'000	8,485	-	19	-	8,504	PDF p. 143
Current tax payableRM'000	2,878	5,934	-	-	8,812	PDF p. 143
Total liabilitiesRM'000	114,194	23,052	17,857	-	155,103	PDF p. 143

Notes

Profit for the year row prints the Eliminations cell as blank/dash positioned apart from the row; Eliminations value shown as '-' per layout.

By geography

Geographical information - Revenue and non-current assets (RM'000) 5 lines

Geographical information - Revenue and non-current assets (RM'000)
Item / unit	2025Revenue	2024Revenue	2025Non-current assets	2024Non-current assets	Source
Geographical information
MalaysiaRM'000	68,650	69,898	106,338	143,549	PDF p. 144
SingaporeRM'000	17,608	18,017	77,635	35,133	PDF p. 144
United Arab EmiratesRM'000	8,682	7,270	148	287	PDF p. 144
Saudi ArabiaRM'000	43,166	72,654	7,843	5,539	PDF p. 144
TotalRM'000	138,106	167,839	191,964	184,508	PDF p. 144

Notes

Revenue based on geographical locations of customers; non-current assets based on location of assets.

Non-current assets consist of property, plant and equipment, right of use assets and intangible assets and other assets as presented in the consolidated statement of ﬁnancial position.

Debt

Borrowings

Borrowing notes 2 tables

Borrowings

Borrowings
Item / unit	2025Group, 31 December 2025, RM'000	2024Group, 31 December 2024, RM'000	2025Company, 31 December 2025, RM'000	2024Company, 31 December 2024, RM'000	Source
Bank loans
-Term loan 1RM'000	-	2,091	-	-	PDF p. 124
-Term loan 2RM'000	932	1,304	-	-	PDF p. 124
-Term loan 3RM'000	144	354	-	-	PDF p. 124
-Term loan 4RM'000	4,659	6,373	-	-	PDF p. 124
-Term loan 5RM'000	7,591	9,696	7,591	9,696	PDF p. 124
Borrowings
Revolving credit facilityRM'000	4,753	-	4,753	-	PDF p. 124
Total interest-bearing borrowingsRM'000	18,079	19,818	12,344	9,696	PDF p. 124
Less: Amount due for settlement (current)
within 12 monthsRM'000	(9,212)	(4,511)	(6,592)	(1,778)	PDF p. 124
Amount due for settlement (non-current)
after 12 monthsRM'000	8,867	15,307	5,752	7,918	PDF p. 124

Notes

Term loan 1 repayable over 5 years, average interest rate 7.57% (2024: 7.85%); secured by pledges of fixed deposits, individual guarantee by a director and corporate guarantee of the Company; fully repaid in current year.

Term loan 2: 5 years, average interest rate 7.6% (2024: 7.7%); secured by 70% guarantee coverage by Government of Malaysia, personal guarantee by a director, corporate guarantees by subsidiaries and first debenture over fixed and floating assets of the Company; fully settled subsequent to year end.

Term loan 3: 5 years, fixed rate 4.5% (2024: 4.5%); secured by 80% guarantee coverage by Syarikat Jaminan Pembiayaan Perniagaan Berhad, personal guarantee by a director and corporate guarantee by subsidiaries; fully settled subsequent to year end.

Term loan 4: 5 years, average rate 4.45% (2024: 6.01%); secured by corporate guarantee of immediate holding company.

Term loan 5: 5 years, average rate 3.63% (2024: 5.30%); secured by corporate guarantee of subsidiaries Sim Leisure Adventureplay Sdn. Bhd. and Sim Leisure Waterplay Sdn. Bhd.

Revolving credit facility RM4,753,000 bears interest at 3.45% per annum and is repayable on demand.

Fair values of bank borrowings approximate carrying amounts as they are subject to floating interest rates.

Bank borrowings by currency denomination

Bank borrowings by currency denomination
Item / unit	2025Group, 31 December 2025, RM'000	2024Group, 31 December 2024, RM'000	2025Company, 31 December 2025, RM'000	2024Company, 31 December 2024, RM'000	Source
Currency
Malaysian RinggitRM'000	6,828	3,749	-	-	PDF p. 125
Singapore DollarRM'000	11,251	16,069	12,344	9,696	PDF p. 125

Notes

Total 18,079 19,818 12,344 9,696 (unlabelled total row).

Payout

Dividends & distributions

Dividend policy

Item	Value	Period / scope	Source
Dividend Policy	The Company currently does not have a ﬁxed dividend policy. For FY2025, the Board is recommending a ﬁrst and ﬁnal one-tier tax exempt dividend of RM0.04 per ordinary share in the capital of the Company, for approval by Shareholders at the forthcoming AGM.	Company FY2025	PDF p. 49

Dividends declared and proposed

Item	Value	Period / scope	Source
final one tier, tax exempt cash dividend of RM0.04 per ordinary share	RM0.04	FY2025 proposed, first and final, one-tier tax exempt, total RM6,614,600	PDF p. 137
Dividend per share (net of tax)	0.03 RM per share	Group, 2025 column (final dividend for FY2024 paid in 2025)	PDF p. 137

Extracted from SIM LEISURE GROUP LTD ANNUAL REPORT 2025 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	UHY Lee Seng Chan & Co	Group	PDF p. 79
Engagement partner	Ms Teoh Wei Ping	Group	PDF p. 79
Opinion	unmodified	Group and Company	PDF p. 71

Key audit matters

Item	Value	Period / scope	Source
1. Revenue recognition	We have determined this to be a key audit matter due to the signiﬁcance of revenue to the ﬁnancial statements and the risks surrounding the cut-off of revenue.	Group	PDF p. 72
2. Impairment assessment of trade receivables and contract assets	Hence, we considered this to be a key audit matter due to the inherent subjectivity in relation to the recoverability of trade receivables.	Group	PDF p. 76

Extracted from SIM LEISURE GROUP LTD ANNUAL REPORT 2025 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 SIM LEISURE GROUP LTD ANNUAL REPORT 2025, 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.