Annual Report 2026
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Income statement | |||
| RevenueUS$'000 | 9,499 | 12,165 | PDF p. 73 |
| Cost of salesUS$'000 | (7,602) | (8,770) | PDF p. 73 |
| Gross profitUS$'000 | 1,897 | 3,395 | PDF p. 73 |
| Other income and gainsUS$'000 | 87 | 221 | PDF p. 73 |
| Distribution costsUS$'000 | (100) | (244) | PDF p. 73 |
| Administrative expensesUS$'000 | (2,718) | (2,647) | PDF p. 73 |
| Other lossesUS$'000 | (61) | (65) | PDF p. 73 |
| Finance costsUS$'000 | (64) | (91) | PDF p. 73 |
| Share of loss from equity-accounted joint ventureUS$'000 | (16) | – | PDF p. 73 |
| (Loss) profit before taxUS$'000 | (975) | 569 | PDF p. 73 |
| Income tax benefit (expense)US$'000 | 29 | (28) | PDF p. 73 |
| (Loss) profit, net of tax, attributable to owners of the companyUS$'000 | (946) | 541 | PDF p. 73 |
| Other comprehensive (loss) income | |||
| Exchange differences on translating foreign operations, net of taxUS$'000 | (4) | – | PDF p. 73 |
| Total comprehensive (loss) income, attributable to owners of the companyUS$'000 | (950) | 541 | PDF p. 73 |
| (Loss) earnings per share | |||
| - Basic and diluted (cents)cents per share | (0.72) | 0.41 | PDF p. 73 |
Original report: PDF p. 73 ↗
Year ended 30 June 2026. Only Group columns are presented; no separate Company income statement is printed.
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Non-current assets | |||
| Property, plant and equipmentUS$'000 | 1,022 | 1,369 | PDF p. 74 |
| Other financial assetsUS$'000 | 555 | 554 | PDF p. 74 |
| Investments in subsidiariesUS$'000 | – | – | PDF p. 74 |
| Investment in a joint ventureUS$'000 | 6 | – | PDF p. 74 |
| Total non-current assetsUS$'000 | 1,583 | 1,923 | PDF p. 74 |
| Current assets | |||
| Income tax receivableUS$'000 | 2 | – | PDF p. 74 |
| InventoriesUS$'000 | 2,887 | 2,362 | PDF p. 74 |
| Other non-financial assetsUS$'000 | 823 | 186 | PDF p. 74 |
| Trade and other receivablesUS$'000 | 618 | 504 | PDF p. 74 |
| Cash and cash equivalentsUS$'000 | 3,455 | 4,962 | PDF p. 74 |
| Total current assetsUS$'000 | 7,785 | 8,014 | PDF p. 74 |
| ASSETS | |||
| Total assetsUS$'000 | 9,368 | 9,937 | PDF p. 74 |
| Equity | |||
| Share capitalUS$'000 | 3,671 | 3,671 | PDF p. 74 |
| Other reservesUS$'000 | (4) | – | PDF p. 74 |
| Total equityUS$'000 | 3,744 | 4,928 | PDF p. 74 |
| Non-current liabilities | |||
| Loans and borrowingsUS$'000 | 279 | 368 | PDF p. 74 |
| Lease liabilitiesUS$'000 | 694 | 951 | PDF p. 74 |
| Total non-current liabilitiesUS$'000 | 973 | 1,319 | PDF p. 74 |
| Current liabilities | |||
| Income tax payableUS$'000 | – | 82 | PDF p. 74 |
| Other non-financial liabilitiesUS$'000 | 3,873 | 2,693 | PDF p. 74 |
| Loans and borrowingsUS$'000 | 88 | 173 | PDF p. 74 |
| Lease liabilitiesUS$'000 | 259 | 248 | PDF p. 74 |
| Trade and other payablesUS$'000 | 431 | 494 | PDF p. 74 |
| Total current liabilitiesUS$'000 | 4,651 | 3,690 | PDF p. 74 |
| Liabilities | |||
| Total liabilitiesUS$'000 | 5,624 | 5,009 | PDF p. 74 |
| Equity and liabilities | |||
| Total equity and liabilitiesUS$'000 | 9,368 | 9,937 | PDF p. 74 |
Original report: PDF p. 74 ↗
As at 30 June 2026. Retained earnings (accumulated losses) Group: 77 (2026), 1,257 (2025); label wraps over two lines so omitted as a row.
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| Metric / unit | 2026Company | 2025Company | Source |
|---|---|---|---|
| Non-current assets | |||
| Property, plant and equipmentUS$'000 | 801 | 1,098 | PDF p. 74 |
| Other financial assetsUS$'000 | – | – | PDF p. 74 |
| Investments in subsidiariesUS$'000 | 137 | 137 | PDF p. 74 |
| Investment in a joint ventureUS$'000 | 42 | – | PDF p. 74 |
| Total non-current assetsUS$'000 | 980 | 1,235 | PDF p. 74 |
| Current assets | |||
| Income tax receivableUS$'000 | 2 | – | PDF p. 74 |
| InventoriesUS$'000 | – | – | PDF p. 74 |
| Other non-financial assetsUS$'000 | 93 | 100 | PDF p. 74 |
| Trade and other receivablesUS$'000 | 1,137 | 1,249 | PDF p. 74 |
| Cash and cash equivalentsUS$'000 | 1,909 | 2,128 | PDF p. 74 |
| Total current assetsUS$'000 | 3,141 | 3,477 | PDF p. 74 |
| ASSETS | |||
| Total assetsUS$'000 | 4,121 | 4,712 | PDF p. 74 |
| Equity | |||
| Share capitalUS$'000 | 3,671 | 3,671 | PDF p. 74 |
| Other reservesUS$'000 | – | – | PDF p. 74 |
| Total equityUS$'000 | 2,495 | 2,722 | PDF p. 74 |
| Non-current liabilities | |||
| Lease liabilitiesUS$'000 | 694 | 951 | PDF p. 74 |
| Total non-current liabilitiesUS$'000 | 694 | 951 | PDF p. 74 |
| Current liabilities | |||
| Income tax payableUS$'000 | – | 2 | PDF p. 74 |
| Lease liabilitiesUS$'000 | 259 | 248 | PDF p. 74 |
| Trade and other payablesUS$'000 | 673 | 789 | PDF p. 74 |
| Total current liabilitiesUS$'000 | 932 | 1,039 | PDF p. 74 |
| Liabilities | |||
| Total liabilitiesUS$'000 | 1,626 | 1,990 | PDF p. 74 |
| Equity and liabilities | |||
| Total equity and liabilitiesUS$'000 | 4,121 | 4,712 | PDF p. 74 |
Original report: PDF p. 74 ↗
As at 30 June 2026. Company Retained earnings (accumulated losses): (1,176) (2026), (949) (2025); label wraps over two lines so omitted as a row. Quotes are full printed rows including Group columns.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Profit | |||
| (Loss) profit, net of tax, attributable to owners of the companyUS$'000 | (946) | 541 | PDF p. 73 |
| Other comprehensive (loss) income: Items that may be reclassified subsequently to profit or loss | |||
| Exchange differences on translating foreign operations, net of taxUS$'000 | (4) | – | PDF p. 73 |
| Other comprehensive (loss) income | |||
| Total comprehensive (loss) income, attributable to owners of the companyUS$'000 | (950) | 541 | PDF p. 73 |
Original report: PDF p. 73 ↗
Year ended 30 June 2026. Attributable to owners of the company; no non-controlling interests shown.
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| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| (Loss) profit before taxUS$'000 | (975) | 569 | PDF p. 76 |
| Operating - Adjustments for | |||
| Interest incomeUS$'000 | (67) | (81) | PDF p. 76 |
| Interest expenseUS$'000 | 64 | 91 | PDF p. 76 |
| Insurance premium for other financial assetsUS$'000 | 1 | 1 | PDF p. 76 |
| Loss from disposal of plant and equipmentUS$'000 | 1 | 4 | PDF p. 76 |
| Impairment of plant and equipmentUS$'000 | – | 1 | PDF p. 76 |
| Share of loss from equity-accounted joint ventureUS$'000 | 16 | – | PDF p. 76 |
| Goodwill written offUS$'000 | 15 | – | PDF p. 76 |
| Inventories written offUS$'000 | 12 | 4 | PDF p. 76 |
| Depreciation of property, plant and equipmentUS$'000 | 350 | 355 | PDF p. 76 |
| Unrealised exchange differencesUS$'000 | 2 | 46 | PDF p. 76 |
| Cash flows from operating activities | |||
| Operating cash flows before changes in working capitalUS$'000 | (581) | 990 | PDF p. 76 |
| Operating - working capital changes | |||
| InventoriesUS$'000 | (537) | 1,504 | PDF p. 76 |
| Other non-financial assetsUS$'000 | (637) | 499 | PDF p. 76 |
| Trade and other receivablesUS$'000 | (75) | 546 | PDF p. 76 |
| Other non-financial liabilitiesUS$'000 | 1,180 | (2,572) | PDF p. 76 |
| Trade and other payablesUS$'000 | (63) | (215) | PDF p. 76 |
| Cash flows from operating activities | |||
| Net cash flows (used in) from operationsUS$'000 | (713) | 752 | PDF p. 76 |
| Income taxes paidUS$'000 | (55) | (30) | PDF p. 76 |
| Net cash (used in) provided by operating activitiesUS$'000 | (768) | 722 | PDF p. 76 |
| Cash flows from investing activities | |||
| Purchase of plant and equipmentUS$'000 | (4) | (90) | PDF p. 76 |
| Acquisition of joint ventureUS$'000 | (42) | – | PDF p. 76 |
| Net movements in amount due from a joint ventureUS$'000 | (39) | – | PDF p. 76 |
| Interest receivedUS$'000 | 67 | 81 | PDF p. 76 |
| Net cash used in investing activitiesUS$'000 | (18) | (9) | PDF p. 76 |
| Cash flows from financing activities | |||
| Dividends paid to equity ownersUS$'000 | (234) | – | PDF p. 76 |
| Repayment of loans and borrowingsUS$'000 | (196) | (195) | PDF p. 76 |
| Lease paymentsUS$'000 | (294) | (298) | PDF p. 76 |
| Net cash used in financing activitiesUS$'000 | (724) | (493) | PDF p. 76 |
| Net change in cash | |||
| Net (decrease) increase in cash and cash equivalentsUS$'000 | (1,510) | 220 | PDF p. 76 |
| Cash and cash equivalents, statement of cash flows, beginning balanceUS$'000 | 4,808 | 4,588 | PDF p. 76 |
| Cash and cash equivalents, statement of cash flows, ending balance (Note 20A)US$'000 | 3,298 | 4,808 | PDF p. 76 |
Original report: PDF p. 76 ↗
Year ended 30 June 2026. Ending balance refers to Note 20A.
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| Metric / unit | 2026Group Share capital | 2026Group Retained earnings | 2026Group Other reserves | 2026Group Total equity | Source |
|---|---|---|---|---|---|
| Group | |||||
| Opening balance at 1 July 2024US$'000 | 3,671 | 716 | – | 4,387 | PDF p. 75 |
| Group - year ended 30 June 2025 | |||||
| Total comprehensive income for the yearUS$'000 | – | 541 | – | 541 | PDF p. 75 |
| Group | |||||
| Closing balance at 30 June 2025US$'000 | 3,671 | 1,257 | – | 4,928 | PDF p. 75 |
| Group - year ended 30 June 2026 | |||||
| Total comprehensive loss for the yearUS$'000 | – | (946) | (4) | (950) | PDF p. 75 |
| Dividends paid (Note 12)US$'000 | – | (234) | – | (234) | PDF p. 75 |
| Group | |||||
| Closing balance at 30 June 2026US$'000 | 3,671 | 77 | (4) | 3,744 | PDF p. 75 |
Original report: PDF p. 75 ↗
Year ended 30 June 2026. Movements span 1 July 2024 to 30 June 2026. No non-controlling interests presented.
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| Metric / unit | 2026Company Share capital | 2026Company Accumulated losses | 2026Company Total equity | Source |
|---|---|---|---|---|
| Company | ||||
| Opening balance at 1 July 2024US$'000 | 3,671 | (1,187) | 2,484 | PDF p. 75 |
| Company - year ended 30 June 2025 | ||||
| Total comprehensive income for the yearUS$'000 | – | 238 | 238 | PDF p. 75 |
| Company | ||||
| Closing balance at 30 June 2025US$'000 | 3,671 | (949) | 2,722 | PDF p. 75 |
| Company - year ended 30 June 2026 | ||||
| Total comprehensive income for the yearUS$'000 | – | 7 | 7 | PDF p. 75 |
| Dividends paid (Note 12)US$'000 | – | (234) | (234) | PDF p. 75 |
| Company | ||||
| Closing balance at 30 June 2026US$'000 | 3,671 | (1,176) | 2,495 | PDF p. 75 |
Original report: PDF p. 75 ↗
Year ended 30 June 2026. Movements span 1 July 2024 to 30 June 2026.
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| Metric / unit | 2023FY2023 Group | 2024FY2024 Group | 2025FY2025 Group | 2026FY2026 Group | Source |
|---|---|---|---|---|---|
| Financial Highlights | |||||
| RevenueUS$'000 | 9,704 | 14,063 | 12,165 | 9,499 | PDF p. 10 |
| Net (loss) profit after taxUS$'000 | (1,298) | 559 | 541 | (946) | PDF p. 10 |
Original report: PDF p. 10 ↗
Financial year ends 30 June (per notes: 30 June 2026).
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| Metric / unit | 2023FY2023 Group | 2024FY2024 Group | 2025FY2025 Group | 2026FY2026 Group | Source |
|---|---|---|---|---|---|
| Revenue by business segment | |||||
| Pharmaceutical wholesale and drop-shipmentUS$'000 | 9,645 | 13,860 | 11,798 | 9,170 | PDF p. 10 |
| Mask and medical suppliesUS$'000 | 45 | 154 | 214 | 137 | PDF p. 10 |
| Other servicesUS$'000 | 14 | 49 | 153 | 192 | PDF p. 10 |
Original report: PDF p. 10 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2023FY2023 Group | 2024FY2024 Group | 2025FY2025 Group | 2026FY2026 Group | Source |
|---|---|---|---|---|---|
| Revenue by geography | |||||
| CanadaUS$'000 | 2,232 | 4,971 | 5,653 | 1,475 | PDF p. 10 |
| JapanUS$'000 | 5,937 | 5,590 | 3,977 | 5,434 | PDF p. 10 |
| Hong KongUS$'000 | 1,167 | 3,076 | 1,830 | 1,099 | PDF p. 10 |
| OthersUS$'000 | 368 | 426 | 705 | 1,491 | PDF p. 10 |
Original report: PDF p. 10 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Earnings per share | |||
| (Loss) profit, net of tax, attributable to owners of the company (in US$’000)US$'000 | (946) | 541 | PDF p. 92 |
| (Loss) earnings per share, attributable to owners of the company (in US$ cent)US$ cent | (0.72) | 0.41 | PDF p. 92 |
| Number of ordinary sharesshares | 132,000,000 | 132,000,000 | PDF p. 92 |
Original report: PDF p. 92 ↗
Diluted earnings per share are the same as basic earnings per share as there were no potential dilutive ordinary shares existing during the respective financial years.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2026Group and Company, rate per share (dollar) | 2025Group and Company, rate per share (dollar) | 2026Group and Company, amount US$'000 | 2025Group and Company, amount US$'000 | Source |
|---|---|---|---|---|---|
| Dividends on equity shares | |||||
| Final tax-exempt dividend paidrate per share in dollar (first two values); US$'000 (last two values) | 0.0018 | – | 234 | – | PDF p. 92 |
Original report: PDF p. 92 ↗
Column headers: Rate per share – dollar; US$’000.
Where the money comes from
| Item / unit | 2026Pharma WDS | 2026Mask and medical supplies | 2026Other services | 2026Unallocated | 2026Total | 2025Pharma WDS | 2025Mask and medical supplies | 2025Other services | 2025Unallocated | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue by segment | |||||||||||
| Total revenue by segmentUS$'000 | 9,170 | 137 | 192 | – | 9,499 | 11,798 | 214 | 153 | – | 12,165 | PDF p. 87 |
| Profit or loss | |||||||||||
| EBITDAUS$'000 | 868 | (56) | 60 | (1,433) | (561) | 2,165 | 124 | 49 | (1,323) | 1,015 | PDF p. 87 |
| Finance costsUS$'000 | – | (20) | – | (44) | (64) | – | (39) | – | (52) | (91) | PDF p. 87 |
| Depreciation and amortisationUS$'000 | – | – | – | (350) | (350) | – | – | – | (355) | (355) | PDF p. 87 |
| Profit (loss) before taxUS$'000 | 868 | (76) | 60 | (1,827) | (975) | 2,165 | 85 | 49 | (1,730) | 569 | PDF p. 87 |
Income tax benefit and Loss, net of tax printed only in Total column. The unallocated expenses mainly included the group's corporate expenses such as staff costs and professional fees.
Income tax expense and Profit, net of tax printed only in Total column.
| Item / unit | 2026Pharma WDS | 2026Mask and medical supplies | 2026Other services | 2026Unallocated | 2026Total | 2025Pharma WDS | 2025Mask and medical supplies | 2025Other services | 2025Unallocated | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||
| Total assets for reportable segments (a)US$'000 | 4,045 | 169 | 8 | – | 4,222 | 2,703 | 201 | 14 | – | 2,918 | PDF p. 88 |
| Unallocated: Property, plant and equipmentUS$'000 | – | – | – | 1,022 | 1,022 | – | – | – | 1,369 | 1,369 | PDF p. 88 |
| Other financial assetsUS$'000 | – | – | – | 555 | 555 | – | – | – | 554 | 554 | PDF p. 88 |
| Cash and cash equivalentsUS$'000 | – | – | – | 3,455 | 3,455 | – | – | – | 4,962 | 4,962 | PDF p. 88 |
| Other unallocated amountsUS$'000 | – | – | – | 114 | 114 | – | – | – | 134 | 134 | PDF p. 88 |
| Total group assetsUS$'000 | 4,045 | 169 | 8 | 5,146 | 9,368 | 2,703 | 201 | 14 | 7,019 | 9,937 | PDF p. 88 |
(a) The segment assets consist principally of trade receivables, inventories and advances to suppliers. The other assets are not allocated to operating segments because they are not directly attributable to the segments or cannot be allocated to the segments on a reasonable basis.
| Item / unit | 2026Pharma WDS | 2026Mask and medical supplies | 2026Unallocated | 2026Total | 2025Pharma WDS | 2025Mask and medical supplies | 2025Unallocated | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|
| Liabilities | |||||||||
| Total liabilities for reportable segmentsUS$'000 | 3,900 | 5 | 1,719 | 5,624 | 2,844 | 32 | 2,133 | 5,009 | PDF p. 88 |
| Total group liabilitiesUS$'000 | 3,900 | 5 | 1,719 | 5,624 | 2,844 | 32 | 2,133 | 5,009 | PDF p. 88 |
No Other services column is printed in the liabilities table.
| Item / unit | 2026Unallocated | 2026Total | 2025Unallocated | 2025Total | Source |
|---|---|---|---|---|---|
| Depreciation | |||||
| DepreciationUS$'000 | 350 | 350 | 355 | 355 | PDF p. 89 |
| Capital expenditure | |||||
| Capital expenditureUS$'000 | 4 | 4 | 90 | 90 | PDF p. 89 |
Year rows are printed beneath each heading (Depreciation; Capital expenditure).
Year rows are printed beneath each heading (Depreciation; Capital expenditure). The quote for each row is the 2025 line under the respective heading.
| Item / unit | 2026Group revenue | 2025Group revenue | Source |
|---|---|---|---|
| Major customers | |||
| Customer 1 – Pharma WDSUS$'000 | 4,713 | 3,239 | PDF p. 89 |
| Customer 2 – Pharma WDSUS$'000 | 487 | 3,944 | PDF p. 89 |
Except for the major customers disclosed, no other single customer accounted for 10% or more of the group’s total revenue in 2026 and 2025.
| Item / unit | 2026Group revenue | 2025Group revenue | Source |
|---|---|---|---|
| Geographical information | |||
| CanadaUS$'000 | 1,475 | 5,653 | PDF p. 89 |
| JapanUS$'000 | 5,434 | 3,977 | PDF p. 89 |
| Hong KongUS$'000 | 1,099 | 1,830 | PDF p. 89 |
| OthersUS$'000 | 1,491 | 705 | PDF p. 89 |
| Total revenueUS$'000 | 9,499 | 12,165 | PDF p. 89 |
Revenues are attributed to country on the basis of the customer’s location, irrespective of the origin of the goods and services.
The group’s non-current assets were all located in Singapore.
Debt
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Non-current: floating interest rates | |||
| Bank loan A (secured)US$'000 | 279 | 321 | PDF p. 103 |
| Non-current: fixed interest rates | |||
| Bank loan BUS$'000 | – | 47 | PDF p. 103 |
| Non-current | |||
| Total non-current portionUS$'000 | 279 | 368 | PDF p. 103 |
| Current: floating interest rates | |||
| Bank loan A (secured)US$'000 | 41 | 38 | PDF p. 103 |
| Current: fixed interest rates | |||
| Bank loan BUS$'000 | 47 | 135 | PDF p. 103 |
| Current | |||
| Total current portionUS$'000 | 88 | 173 | PDF p. 103 |
| Total | |||
| Total non-current and currentUS$'000 | 367 | 541 | PDF p. 103 |
| Non-current portion repayable | |||
| Due within 2 to 5 yearsUS$'000 | 175 | 216 | PDF p. 103 |
| After 5 yearsUS$'000 | 104 | 152 | PDF p. 103 |
Bank loan A is floating-rate and secured; bank loan B is fixed-rate (7.5% per annum per page 104), covered by a corporate guarantee. Amounts are in US$'000 as printed; no separate currency denomination of the loans is printed.
Bank loan A repayable over 10 years from September 2023, secured by legal assignment of a director's life policy, a director's letter of charge over fixed deposits, and a corporate guarantee by the company. Bank loan B repayable over 3 years from November 2023.
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Non-current liabilities | |||||
| Loans and borrowingsUS$'000 | 279 | 368 | – | – | PDF p. 74 |
| Lease liabilitiesUS$'000 | 694 | 951 | 694 | 951 | PDF p. 74 |
| Current liabilities | |||||
| Loans and borrowingsUS$'000 | 88 | 173 | – | – | PDF p. 74 |
| Lease liabilitiesUS$'000 | 259 | 248 | 259 | 248 | PDF p. 74 |
Note reference numbers (23, 25) appear in the Notes column.
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend Policy | The Company does not have a formal dividend policy. | Company | PDF p. 61 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| No dividend recommended FY2026 | No dividend has been recommended by the Board in respect of FY2026 as the Group plans to conserve cash in view of the Group’s expansion plans and increase in capital expenditure expected in FY2027. | FY2026 | PDF p. 61 |
| Final tax-exempt dividend paid | 0.0018 dollar per share | Group and Company, 2026 (rate per share; 2025 comparative: –) | PDF p. 92 |
| Final tax-exempt dividend paid | 234 US$'000 | Group and Company, 2026 (2025: –) | PDF p. 92 |
Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | RSM SG Assurance LLP | Group and company, year ended 30 June 2026 | PDF p. 72 |
| Engagement partner | Yeow Thuan Wee | Group audit | PDF p. 72 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 (the “Act”) and Singapore Financial Reporting Standards (International) (“SFRS(I)”) so as to give a true and fair view | Group and company, 30 June 2026 | PDF p. 69 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Revenue and income recognition (agent versus principal considerations) | The group generates revenue from the wholesale of mask and third-party pharmaceutical products to customers. | Group, year ended 30 June 2026 | PDF p. 69 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Going concern basis | The financial statements are prepared on a going concern basis under the historical cost convention | Group and company | PDF p. 77 |
Extracted from Annual Report 2026 and checked against the cited pages; see the original report for full context.
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.