Pasture Holdings UUK

SGD 0.075 +0.00% +0.00 Updated 19 Oct 2026, 14:00 SGT

Financials

Annual Report 2026

Open annual report

Explore the statements

12 tables

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group)

15 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Group) from Annual Report 2026
Metric / unit 2026Group2025Group Source
Income statement
RevenueUS$'000 9,49912,165 PDF p. 73
Cost of salesUS$'000 (7,602)(8,770) PDF p. 73
Gross profitUS$'000 1,8973,395 PDF p. 73
Other income and gainsUS$'000 87221 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
Definitions & sources

Year ended 30 June 2026. Only Group columns are presented; no separate Company income statement is printed.

Statements of Financial Position – Group

26 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position – Group from Annual Report 2026
Metric / unit 2026Group2025Group Source
Non-current assets
Property, plant and equipmentUS$'000 1,0221,369 PDF p. 74
Other financial assetsUS$'000 555554 PDF p. 74
Investments in subsidiariesUS$'000 –– PDF p. 74
Investment in a joint ventureUS$'000 6– PDF p. 74
Total non-current assetsUS$'000 1,5831,923 PDF p. 74
Current assets
Income tax receivableUS$'000 2– PDF p. 74
InventoriesUS$'000 2,8872,362 PDF p. 74
Other non-financial assetsUS$'000 823186 PDF p. 74
Trade and other receivablesUS$'000 618504 PDF p. 74
Cash and cash equivalentsUS$'000 3,4554,962 PDF p. 74
Total current assetsUS$'000 7,7858,014 PDF p. 74
ASSETS
Total assetsUS$'000 9,3689,937 PDF p. 74
Equity
Share capitalUS$'000 3,6713,671 PDF p. 74
Other reservesUS$'000 (4)– PDF p. 74
Total equityUS$'000 3,7444,928 PDF p. 74
Non-current liabilities
Loans and borrowingsUS$'000 279368 PDF p. 74
Lease liabilitiesUS$'000 694951 PDF p. 74
Total non-current liabilitiesUS$'000 9731,319 PDF p. 74
Current liabilities
Income tax payableUS$'000 –82 PDF p. 74
Other non-financial liabilitiesUS$'000 3,8732,693 PDF p. 74
Loans and borrowingsUS$'000 88173 PDF p. 74
Lease liabilitiesUS$'000 259248 PDF p. 74
Trade and other payablesUS$'000 431494 PDF p. 74
Total current liabilitiesUS$'000 4,6513,690 PDF p. 74
Liabilities
Total liabilitiesUS$'000 5,6245,009 PDF p. 74
Equity and liabilities
Total equity and liabilitiesUS$'000 9,3689,937 PDF p. 74
Definitions & sources

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.

Statements of Financial Position – Company

23 metrics

Units appear below each metric. Scroll to compare years

Statements of Financial Position – Company from Annual Report 2026
Metric / unit 2026Company2025Company Source
Non-current assets
Property, plant and equipmentUS$'000 8011,098 PDF p. 74
Other financial assetsUS$'000 –– PDF p. 74
Investments in subsidiariesUS$'000 137137 PDF p. 74
Investment in a joint ventureUS$'000 42– PDF p. 74
Total non-current assetsUS$'000 9801,235 PDF p. 74
Current assets
Income tax receivableUS$'000 2– PDF p. 74
InventoriesUS$'000 –– PDF p. 74
Other non-financial assetsUS$'000 93100 PDF p. 74
Trade and other receivablesUS$'000 1,1371,249 PDF p. 74
Cash and cash equivalentsUS$'000 1,9092,128 PDF p. 74
Total current assetsUS$'000 3,1413,477 PDF p. 74
ASSETS
Total assetsUS$'000 4,1214,712 PDF p. 74
Equity
Share capitalUS$'000 3,6713,671 PDF p. 74
Other reservesUS$'000 –– PDF p. 74
Total equityUS$'000 2,4952,722 PDF p. 74
Non-current liabilities
Lease liabilitiesUS$'000 694951 PDF p. 74
Total non-current liabilitiesUS$'000 694951 PDF p. 74
Current liabilities
Income tax payableUS$'000 –2 PDF p. 74
Lease liabilitiesUS$'000 259248 PDF p. 74
Trade and other payablesUS$'000 673789 PDF p. 74
Total current liabilitiesUS$'000 9321,039 PDF p. 74
Liabilities
Total liabilitiesUS$'000 1,6261,990 PDF p. 74
Equity and liabilities
Total equity and liabilitiesUS$'000 4,1214,712 PDF p. 74
Definitions & sources

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.

Consolidated Statement of Profit or Loss and Other Comprehensive Income (comprehensive income rows)

3 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Profit or Loss and Other Comprehensive Income (comprehensive income rows) from Annual Report 2026
Metric / unit 2026Group2025Group 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
Definitions & sources

Year ended 30 June 2026. Attributable to owners of the company; no non-controlling interests shown.

Consolidated Statement of Cash Flows

32 metrics

Units appear below each metric. Scroll to compare years

Consolidated Statement of Cash Flows from Annual Report 2026
Metric / unit 2026Group2025Group 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$'000 6491 PDF p. 76
Insurance premium for other financial assetsUS$'000 11 PDF p. 76
Loss from disposal of plant and equipmentUS$'000 14 PDF p. 76
Impairment of plant and equipmentUS$'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$'000 124 PDF p. 76
Depreciation of property, plant and equipmentUS$'000 350355 PDF p. 76
Unrealised exchange differencesUS$'000 246 PDF p. 76
Cash flows from operating activities
Operating cash flows before changes in working capitalUS$'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 6781 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$'000 4,8084,588 PDF p. 76
Cash and cash equivalents, statement of cash flows, ending balance (Note 20A)US$'000 3,2984,808 PDF p. 76
Definitions & sources

Year ended 30 June 2026. Ending balance refers to Note 20A.

Statements of Changes in Equity - Group

6 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity - Group from Annual Report 2026
Metric / unit 2026Group Share capital2026Group Retained earnings2026Group Other reserves2026Group Total equity Source
Group
Opening balance at 1 July 2024US$'000 3,671716–4,387 PDF p. 75
Group - year ended 30 June 2025
Total comprehensive income for the yearUS$'000 –541–541 PDF p. 75
Group
Closing balance at 30 June 2025US$'000 3,6711,257–4,928 PDF p. 75
Group - year ended 30 June 2026
Total comprehensive loss for the yearUS$'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 3,67177(4)3,744 PDF p. 75
Definitions & sources

Year ended 30 June 2026. Movements span 1 July 2024 to 30 June 2026. No non-controlling interests presented.

Statements of Changes in Equity - Company

6 metrics

Units appear below each metric. Scroll to compare years

Statements of Changes in Equity - Company from Annual Report 2026
Metric / unit 2026Company Share capital2026Company Accumulated losses2026Company 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 –238238 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 –77 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
Definitions & sources

Year ended 30 June 2026. Movements span 1 July 2024 to 30 June 2026.

Financial Highlights - Revenue and Net (loss) profit after tax

2 metrics

Units appear below each metric. Scroll to compare years

Financial Highlights - Revenue and Net (loss) profit after tax from Annual Report 2026
Metric / unit 2023FY2023 Group2024FY2024 Group2025FY2025 Group2026FY2026 Group Source
Financial Highlights
RevenueUS$'000 9,70414,06312,1659,499 PDF p. 10
Net (loss) profit after taxUS$'000 (1,298)559541(946) PDF p. 10
Definitions & sources

Financial year ends 30 June (per notes: 30 June 2026).

Financial Highlights - Revenue by business segment

3 metrics

Units appear below each metric. Scroll to compare years

Financial Highlights - Revenue by business segment from Annual Report 2026
Metric / unit 2023FY2023 Group2024FY2024 Group2025FY2025 Group2026FY2026 Group Source
Revenue by business segment
Pharmaceutical wholesale and drop-shipmentUS$'000 9,64513,86011,7989,170 PDF p. 10
Mask and medical suppliesUS$'000 45154214137 PDF p. 10
Other servicesUS$'000 1449153192 PDF p. 10
Definitions & sources

Financial Highlights - Revenue by geography

4 metrics

Units appear below each metric. Scroll to compare years

Financial Highlights - Revenue by geography from Annual Report 2026
Metric / unit 2023FY2023 Group2024FY2024 Group2025FY2025 Group2026FY2026 Group Source
Revenue by geography
CanadaUS$'000 2,2324,9715,6531,475 PDF p. 10
JapanUS$'000 5,9375,5903,9775,434 PDF p. 10
Hong KongUS$'000 1,1673,0761,8301,099 PDF p. 10
OthersUS$'000 3684267051,491 PDF p. 10
Definitions & sources

Note 11 Earnings per share

3 metrics

Units appear below each metric. Scroll to compare years

Note 11 Earnings per share from Annual Report 2026
Metric / unit 2026Group2025Group 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 132,000,000132,000,000 PDF p. 92
Definitions & sources

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.

Note 12 Dividends on equity shares

1 metrics

Units appear below each metric. Scroll to compare years

Note 12 Dividends on equity shares from Annual Report 2026
Metric / unit 2026Group and Company, rate per share (dollar)2025Group and Company, rate per share (dollar)2026Group and Company, amount US$'0002025Group and Company, amount US$'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
Definitions & sources

Column headers: Rate per share – dollar; US$’000.

Where the money comes from

Segment information

By business

Profit or loss from continuing operations by segment 5 lines
Profit or loss from continuing operations by segment
Item / unit 2026Pharma WDS2026Mask and medical supplies2026Other services2026Unallocated2026Total2025Pharma WDS2025Mask and medical supplies2025Other services2025Unallocated2025Total Source
Revenue by segment
Total revenue by segmentUS$'000 9,170137192–9,49911,798214153–12,165 PDF p. 87
Profit or loss
EBITDAUS$'000 868(56)60(1,433)(561)2,16512449(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)2,1658549(1,730)569 PDF p. 87
Notes

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.

Assets and reconciliations 6 lines
Assets and reconciliations
Item / unit 2026Pharma WDS2026Mask and medical supplies2026Other services2026Unallocated2026Total2025Pharma WDS2025Mask and medical supplies2025Other services2025Unallocated2025Total Source
Assets
Total assets for reportable segments (a)US$'000 4,0451698–4,2222,70320114–2,918 PDF p. 88
Unallocated: Property, plant and equipmentUS$'000 –––1,0221,022–––1,3691,369 PDF p. 88
Other financial assetsUS$'000 –––555555–––554554 PDF p. 88
Cash and cash equivalentsUS$'000 –––3,4553,455–––4,9624,962 PDF p. 88
Other unallocated amountsUS$'000 –––114114–––134134 PDF p. 88
Total group assetsUS$'000 4,04516985,1469,3682,703201147,0199,937 PDF p. 88
Notes

(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.

Liabilities and reconciliations 2 lines
Liabilities and reconciliations
Item / unit 2026Pharma WDS2026Mask and medical supplies2026Unallocated2026Total2025Pharma WDS2025Mask and medical supplies2025Unallocated2025Total Source
Liabilities
Total liabilities for reportable segmentsUS$'000 3,90051,7195,6242,844322,1335,009 PDF p. 88
Total group liabilitiesUS$'000 3,90051,7195,6242,844322,1335,009 PDF p. 88
Notes

No Other services column is printed in the liabilities table.

Other material items 2 lines
Other material items
Item / unit 2026Unallocated2026Total2025Unallocated2025Total Source
Depreciation
DepreciationUS$'000 350350355355 PDF p. 89
Capital expenditure
Capital expenditureUS$'000 449090 PDF p. 89
Notes

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.

Major customers 2 lines
Major customers
Item / unit 2026Group revenue2025Group revenue Source
Major customers
Customer 1 – Pharma WDSUS$'000 4,7133,239 PDF p. 89
Customer 2 – Pharma WDSUS$'000 4873,944 PDF p. 89
Notes

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.

By geography

Geographical information – revenue by customer location 5 lines
Geographical information – revenue by customer location
Item / unit 2026Group revenue2025Group revenue Source
Geographical information
CanadaUS$'000 1,4755,653 PDF p. 89
JapanUS$'000 5,4343,977 PDF p. 89
Hong KongUS$'000 1,0991,830 PDF p. 89
OthersUS$'000 1,491705 PDF p. 89
Total revenueUS$'000 9,49912,165 PDF p. 89
Notes

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

Borrowings

Borrowing notes 2 tables

Loans and borrowings

Loans and borrowings
Item / unit 2026Group2025Group Source
Non-current: floating interest rates
Bank loan A (secured)US$'000 279321 PDF p. 103
Non-current: fixed interest rates
Bank loan BUS$'000 –47 PDF p. 103
Non-current
Total non-current portionUS$'000 279368 PDF p. 103
Current: floating interest rates
Bank loan A (secured)US$'000 4138 PDF p. 103
Current: fixed interest rates
Bank loan BUS$'000 47135 PDF p. 103
Current
Total current portionUS$'000 88173 PDF p. 103
Total
Total non-current and currentUS$'000 367541 PDF p. 103
Non-current portion repayable
Due within 2 to 5 yearsUS$'000 175216 PDF p. 103
After 5 yearsUS$'000 104152 PDF p. 103
Notes

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.

Statement of Financial Position – loans and borrowings and lease liabilities

Statement of Financial Position – loans and borrowings and lease liabilities
Item / unit 2026Group2025Group2026Company2025Company Source
Non-current liabilities
Loans and borrowingsUS$'000 279368–– PDF p. 74
Lease liabilitiesUS$'000 694951694951 PDF p. 74
Current liabilities
Loans and borrowingsUS$'000 88173–– PDF p. 74
Lease liabilitiesUS$'000 259248259248 PDF p. 74
Notes

Note reference numbers (23, 25) appear in the Notes column.

Payout

Dividends & distributions

Dividend policy

ItemValuePeriod / scopeSource
Dividend Policy The Company does not have a formal dividend policy. Company PDF p. 61

Dividends declared and proposed

ItemValuePeriod / scopeSource
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

Audit & risk signals

Audit opinion

ItemValuePeriod / scopeSource
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

Key audit matters

ItemValuePeriod / scopeSource
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

Going concern

ItemValuePeriod / scopeSource
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.

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.