GREEN BUILD TECHNOLOGY LIMITED - ANNUAL REPORT 2025
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| Metric / unit | 2025Group, FY ended 31 December 2025 | 2024Group, FY ended 31 December 2024 (Restated) | Source |
|---|---|---|---|
| Continuing operations | |||
| RevenueS$'000 | 1,216 | 91 | PDF p. 57 |
| Cost of salesS$'000 | (1,165) | (114) | PDF p. 57 |
| Gross profit/(loss)S$'000 | 51 | (23) | PDF p. 57 |
| Other incomeS$'000 | 22 | 36 | PDF p. 57 |
| Administrative expensesS$'000 | (1,011) | (765) | PDF p. 57 |
| Loss on remeasurement of interestS$'000 | – | (51) | PDF p. 57 |
| Impairment of goodwill on consolidationS$'000 | (36) | – | PDF p. 57 |
| Loss on deconsolidation of subsidiariesS$'000 | (32) | – | PDF p. 57 |
| Finance costsS$'000 | (21) | (3) | PDF p. 57 |
| Share of results of an associated companyS$'000 | – | 4 | PDF p. 57 |
| Loss before taxS$'000 | (1,027) | (802) | PDF p. 57 |
| Income tax expenseS$'000 | (2) | (1) | PDF p. 57 |
| Loss from continuing operationsS$'000 | (1,029) | (803) | PDF p. 57 |
| Discontinued operations | |||
| (Loss)/profit from discontinued operations, net of taxS$'000 | (120) | 205 | PDF p. 57 |
| Profit or loss | |||
| Loss for the financial yearS$'000 | (1,149) | (598) | PDF p. 57 |
| Other comprehensive (loss)/income | |||
| Currency translation differences arising on consolidation, net of taxS$'000 | (21) | 2 | PDF p. 57 |
| Reclassification of currency translation reserve to profit or loss upon deconsolidation of subsidiariesS$'000 | 32 | – | PDF p. 57 |
| Other comprehensive income for the financial year, net of taxS$'000 | 11 | 2 | PDF p. 57 |
| Total comprehensive loss | |||
| Total comprehensive loss for the financial yearS$'000 | (1,138) | (596) | PDF p. 57 |
| Loss for the financial year attributable to | |||
| Equity holders of the CompanyS$'000 | (1,041) | (598) | PDF p. 57 |
| Non-controlling interestsS$'000 | (108) | – | PDF p. 57 |
| SubtotalS$'000 | (1,149) | (598) | PDF p. 57 |
Original report: PDF p. 57 ↗
* Amount less than S$1,000 (printed on page 58).
2024 column labelled Restated.
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| Metric / unit | 2025Group, FY ended 31 December 2025 | 2024Group, FY ended 31 December 2024 (Restated) | Source |
|---|---|---|---|
| Total comprehensive loss for the financial year attributable to | |||
| Equity holders of the CompanyS$'000 | (1,030) | (596) | PDF p. 58 |
| Non-controlling interestsS$'000 | (108) | – | PDF p. 58 |
| SubtotalS$'000 | (1,138) | (596) | PDF p. 58 |
| EPS - From continuing and discontinued operations | |||
| Basic and dilutedS$ cents | (0.39) | (0.20) | PDF p. 58 |
| EPS - From continuing operations | |||
| Basic and dilutedS$ cents | (0.35) | (0.27) | PDF p. 58 |
| EPS - From discontinued operations | |||
| Basic and dilutedS$ cents | (0.04) | 0.07 | PDF p. 58 |
Original report: PDF p. 58 ↗
* Amount less than S$1,000.
EPS header: (Loss)/earnings per share for (loss)/profit attributable to equity holders of the Company, S$ cents, 2024 Restated.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, 31.12.2025 | 2024Group, 31.12.2024 (Restated) | 2024Group, 1.1.2024 (Restated) | Source |
|---|---|---|---|---|
| Non-current assets | ||||
| Property, plant and equipmentS$'000 | – | – | – | PDF p. 59 |
| Right-of-use assetsS$'000 | – | 1,882 | – | PDF p. 59 |
| Intangible assetsS$'000 | 120 | 196 | – | PDF p. 59 |
| Investment in an associated companyS$'000 | – | – | 229 | PDF p. 59 |
| Total non-current assetsS$'000 | 120 | 2,078 | 229 | PDF p. 59 |
| Current assets | ||||
| Trade and other receivablesS$'000 | 245 | 795 | 372 | PDF p. 59 |
| Cash and cash equivalentsS$'000 | 240 | 185 | 165 | PDF p. 59 |
| Total current assetsS$'000 | 485 | 980 | 537 | PDF p. 59 |
| Assets | ||||
| Total assetsS$'000 | 605 | 3,058 | 766 | PDF p. 59 |
| Equity | ||||
| Share capitalS$'000 | 26,892 | 26,195 | 26,195 | PDF p. 59 |
| Currency translation reserveS$'000 | – | (11) | (18) | PDF p. 59 |
| Accumulated lossesS$'000 | (28,747) | (27,706) | (27,103) | PDF p. 59 |
| Equity attributable to equity holders of the Company, totalS$'000 | (1,855) | (1,522) | (926) | PDF p. 59 |
| Non-controlling interestsS$'000 | 80 | 188 | – | PDF p. 59 |
| Total deficitS$'000 | (1,775) | (1,334) | (926) | PDF p. 59 |
| Non-current liabilities | ||||
| Lease liabilitiesS$'000 | – | 1,284 | – | PDF p. 59 |
| Deferred tax liabilityS$'000 | – | 6 | – | PDF p. 59 |
| Total non-current liabilitiesS$'000 | – | 1,290 | – | PDF p. 59 |
| Current liabilities | ||||
| Trade and other payablesS$'000 | 2,377 | 2,250 | 1,553 | PDF p. 59 |
| Lease liabilitiesS$'000 | – | 597 | – | PDF p. 59 |
| Contract liabilitiesS$'000 | – | 46 | – | PDF p. 59 |
| Amount due to a subsidiaryS$'000 | – | – | – | PDF p. 59 |
| Tax payableS$'000 | 3 | 209 | 139 | PDF p. 59 |
| Total current liabilitiesS$'000 | 2,380 | 3,102 | 1,692 | PDF p. 59 |
| Liabilities | ||||
| Total liabilitiesS$'000 | 2,380 | 4,392 | 1,692 | PDF p. 59 |
| Equity and liabilities | ||||
| Total equity and liabilitiesS$'000 | 605 | 3,058 | 766 | PDF p. 59 |
Original report: PDF p. 59 ↗
The 31.12.2024 and 1.1.2024 columns are labelled Restated. Both are shown with year 2024 (opening balance 1.1.2024).
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Company, 31.12.2025 | 2024Company, 31.12.2024 (Restated) | 2024Company, 1.1.2024 (Restated) | Source |
|---|---|---|---|---|
| Non-current assets | ||||
| Property, plant and equipmentS$'000 | – | – | – | PDF p. 60 |
| Investments in subsidiariesS$'000 | 23 | 201 | – | PDF p. 60 |
| Investment in an associated companyS$'000 | – | – | 229 | PDF p. 60 |
| Total non-current assetsS$'000 | 23 | 201 | 229 | PDF p. 60 |
| Current assets | ||||
| Trade and other receivablesS$'000 | 3 | 2 | 2 | PDF p. 60 |
| Cash and cash equivalentsS$'000 | 122 | 2 | 119 | PDF p. 60 |
| Total current assetsS$'000 | 125 | 4 | 121 | PDF p. 60 |
| Assets | ||||
| Total assetsS$'000 | 148 | 205 | 350 | PDF p. 60 |
| Equity | ||||
| Share capitalS$'000 | 26,892 | 26,195 | 26,195 | PDF p. 60 |
| Currency translation reserveS$'000 | – | – | – | PDF p. 60 |
| Accumulated lossesS$'000 | (28,809) | (28,376) | (27,538) | PDF p. 60 |
| Total deficitS$'000 | (1,917) | (2,181) | (1,343) | PDF p. 60 |
| Current liabilities | ||||
| Trade and other payablesS$'000 | 2,065 | 2,063 | 1,507 | PDF p. 60 |
| Amount due to a subsidiaryS$'000 | – | 323 | 186 | PDF p. 60 |
| Total current liabilitiesS$'000 | 2,065 | 2,386 | 1,693 | PDF p. 60 |
| Liabilities | ||||
| Total liabilitiesS$'000 | 2,065 | 2,386 | 1,693 | PDF p. 60 |
| Equity and liabilities | ||||
| Total equity and liabilitiesS$'000 | 148 | 205 | 350 | PDF p. 60 |
Original report: PDF p. 60 ↗
The 31.12.2024 and 1.1.2024 columns are labelled Restated. Both are shown with year 2024 (opening balance 1.1.2024).
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group (Restated) | Source |
|---|---|---|---|
| Profit or loss | |||
| Loss for the financial yearS$'000 | (1,149) | (598) | PDF p. 57 |
| Other comprehensive (loss)/income | |||
| Currency translation differences arising on consolidation, net of taxS$'000 | (21) | 2 | PDF p. 57 |
| Reclassification of currency translation reserve to profit or loss upon deconsolidation of subsidiariesS$'000 | 32 | – | PDF p. 57 |
| Other comprehensive income for the financial year, net of taxS$'000 | 11 | 2 | PDF p. 57 |
| Total comprehensive loss | |||
| Total comprehensive loss for the financial yearS$'000 | (1,138) | (596) | PDF p. 57 |
| Loss for the year attributable to | |||
| Equity holders of the CompanyS$'000 | (1,041) | (598) | PDF p. 57 |
| Non-controlling interestsS$'000 | (108) | – | PDF p. 57 |
| Total comprehensive loss attributable to | |||
| Equity holders of the CompanyS$'000 | (1,030) | (596) | PDF p. 58 |
| Non-controlling interestsS$'000 | (108) | – | PDF p. 58 |
| EPS from continuing and discontinued operations | |||
| Basic and dilutedS$ cents | (0.39) | (0.20) | PDF p. 58 |
Original report: PDF p. 57 ↗ PDF p. 58 ↗
* Amount less than S$1,000.
Page 58 total line printed as (1,138) (596) for 2025/2024.
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| Metric / unit | 2025Share capital S$'000 | 2025Currency translation reserve S$'000 | 2025Accumulated losses S$'000 | 2025Total attributable to equity holders S$'000 | 2025Non-controlling interests S$'000 | 2025Total deficit S$'000 | Source |
|---|---|---|---|---|---|---|---|
| Group | |||||||
| Balance at 1.1.2024 (Restated)S$'000 | 26,195 | (18) | (27,103) | (926) | – | (926) | PDF p. 61 |
| Group 2024 | |||||||
| Change of presentation currencyS$'000 | – | 5 | (5) | – | – | – | PDF p. 61 |
| Loss for the financial yearS$'000 | – | – | (598) | (598) | – | (598) | PDF p. 61 |
| Group 2024 Other comprehensive income - Currency translation differences arising on consolidation | |||||||
| net of taxS$'000 | – | 2 | – | 2 | – | 2 | PDF p. 61 |
| Group 2024 Total comprehensive income/(loss) | |||||||
| financial yearS$'000 | – | 2 | (598) | (596) | – | (596) | PDF p. 61 |
| Group 2024 | |||||||
| Arising from acquisition of a subsidiary(Note 12(c))S$'000 | – | – | – | – | 188 | 188 | PDF p. 61 |
| Group | |||||||
| Balance at 31.12.2024 (Restated)S$'000 | 26,195 | (11) | (27,706) | (1,522) | 188 | (1,334) | PDF p. 61 |
| Group 2025 | |||||||
| Loss for the financial yearS$'000 | – | – | (1,041) | (1,041) | (108) | (1,149) | PDF p. 61 |
| Group 2025 Other comprehensive (loss)/income - Currency translation differences arising on consolidation | |||||||
| net of taxS$'000 | – | (21) | – | (21) | – | (21) | PDF p. 61 |
| Group 2025 Reclassification of currency translation reserve to profit or | |||||||
| loss upon deconsolidation of subsidiariesS$'000 | – | 32 | – | 32 | – | 32 | PDF p. 61 |
| Group 2025 Total comprehensive income/(loss) | |||||||
| financial yearS$'000 | – | 11 | (1,041) | (1,030) | (108) | (1,138) | PDF p. 61 |
| Group 2025 | |||||||
| Issuance of ordinary shares (Note 16)S$'000 | 765 | – | – | 765 | – | 765 | PDF p. 61 |
| Share issue expenses (Note 16)S$'000 | (68) | – | – | (68) | – | (68) | PDF p. 61 |
| Group | |||||||
| Balance at 31.12.2025S$'000 | 26,892 | – | (28,747) | (1,855) | 80 | (1,775) | PDF p. 61 |
Original report: PDF p. 61 ↗
Columns are the equity components; the 2024 rows (opening 1.1.2024 through 31.12.2024) and 2025 rows are movements for the respective years. Some row labels wrap across lines; the label is the final fragment containing the numbers.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Share capital S$'000 | 2025Accumulated losses S$'000 | 2025Total deficit S$'000 | Source |
|---|---|---|---|---|
| Company | ||||
| Balance at 1.1.2024 (Restated)S$'000 | 26,195 | (27,538) | (1,343) | PDF p. 62 |
| Company 2024 | ||||
| Loss for the financial yearS$'000 | – | (838) | (838) | PDF p. 62 |
| Company | ||||
| Balance at 31.12.2024 (Restated)S$'000 | 26,195 | (28,376) | (2,181) | PDF p. 62 |
| Company 2025 | ||||
| Loss for the financial yearS$'000 | – | (433) | (433) | PDF p. 62 |
| Issuance of ordinary shares (Note 16)S$'000 | 765 | – | 765 | PDF p. 62 |
| Share issue expenses (Note 16)S$'000 | (68) | – | (68) | PDF p. 62 |
| Company | ||||
| Balance at 31.12.2025S$'000 | 26,892 | (28,809) | (1,917) | PDF p. 62 |
Original report: PDF p. 62 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group (Restated) | Source |
|---|---|---|---|
| Cash flows from operating activities: (Loss)/profit before tax | |||
| - Continuing operationsS$'000 | (1,027) | (802) | PDF p. 63 |
| - Discontinued operationsS$'000 | (120) | 273 | PDF p. 63 |
| Cash flows from operating activities | |||
| (Loss)/profit before tax totalS$'000 | (1,147) | (529) | PDF p. 63 |
| Adjustments for | |||
| Amortisation of intangible assetS$'000 | 40 | 3 | PDF p. 63 |
| Loss on remeasurement of interest (Note 12(c))S$'000 | – | 51 | PDF p. 63 |
| Depreciation of right-of-use assetsS$'000 | 659 | 52 | PDF p. 63 |
| Allowance for expected credit lossesS$'000 | – | 33 | PDF p. 63 |
| Share of results of an associated companyS$'000 | – | (4) | PDF p. 63 |
| Interest expenseS$'000 | 21 | 3 | PDF p. 63 |
| Impairment of goodwill on consolidationS$'000 | 36 | – | PDF p. 63 |
| Loss on deconsolidation of discontinued operationsS$'000 | 32 | – | PDF p. 63 |
| Bad debt written offS$'000 | 38 | – | PDF p. 63 |
| Cash flows from operating activities | |||
| Operating cash flow before working capital changesS$'000 | (321) | (391) | PDF p. 63 |
| Changes in operating assets and liabilities | |||
| Trade and other receivablesS$'000 | 512 | (262) | PDF p. 63 |
| Contract liabilitiesS$'000 | (46) | 46 | PDF p. 63 |
| Trade and other payablesS$'000 | 44 | 500 | PDF p. 63 |
| Currency translation adjustmentsS$'000 | (21) | 2 | PDF p. 63 |
| Cash flows from operating activities | |||
| Cash generated from/(used in) operationsS$'000 | 168 | (105) | PDF p. 63 |
| Income tax paidS$'000 | (214) | – | PDF p. 63 |
| Net cash used in operating activitiesS$'000 | (46) | (105) | PDF p. 63 |
| Cash flows from investing activities | |||
| Placement of fixed depositS$'000 | (19) | (86) | PDF p. 63 |
| Withdrawal of fixed depositS$'000 | 86 | – | PDF p. 63 |
| Net cash inflow from acquisition of a subsidiary (Note 12(c))S$'000 | – | 97 | PDF p. 63 |
| Net cash generated from investing activitiesS$'000 | 67 | 11 | PDF p. 63 |
| Cash flows from financing activities | |||
| Advances from directorsS$'000 | – | 84 | PDF p. 64 |
| Proceeds from loan from non-controlling interestS$'000 | 80 | – | PDF p. 64 |
| Proceeds from issuance of ordinary sharesS$'000 | 697 | – | PDF p. 64 |
| Repayment of lease liabilitiesS$'000 | (658) | (53) | PDF p. 64 |
| Interest paidS$'000 | (18) | (3) | PDF p. 64 |
| Net cash generated from financing activitiesS$'000 | 101 | 28 | PDF p. 64 |
| Net change | |||
| Net increase/(decrease) in cash and cash equivalentsS$'000 | 122 | (66) | PDF p. 64 |
| Cash and cash equivalents at beginning of the financial yearS$'000 | 99 | 165 | PDF p. 64 |
| Cash and cash equivalents at end of the financial yearS$'000 | 221 | 99 | PDF p. 64 |
| Cash and cash equivalents at end of the financial year, comprised of | |||
| - Cash and bank balancesS$'000 | 221 | 99 | PDF p. 64 |
| - Fixed depositsS$'000 | 19 | 86 | PDF p. 64 |
| Less: fixed deposits with maturity more than 3 monthsS$'000 | (19) | (86) | PDF p. 64 |
| Cash and cash equivalents at the end of the financial yearS$'000 | 221 | 99 | PDF p. 64 |
Original report: PDF p. 63 ↗ PDF p. 64 ↗
Statement spans physical pages 63-64. The unlabelled subtotal of cash components (240 / 185) is printed without a label and not extracted as a row. No separate Company cash flow statement is presented.
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| Metric / unit | 2025Group, as at 31 Dec 2025, S$'000 | 2024Group, as at 31 Dec 2024, S$'000 | Source |
|---|---|---|---|
| Assets | |||
| Total assetsS$'000 | 605 | 3,058 | PDF p. 13 |
| Intangible assetS$'000 | 120 | 196 | PDF p. 13 |
| Right-of-use assetsS$'000 | - | 1,882 | PDF p. 13 |
| Trade and other receivablesS$'000 | 245 | 795 | PDF p. 13 |
| Cash and bank balancesS$'000 | 240 | 185 | PDF p. 13 |
| Liabilities | |||
| Total liabilitiesS$'000 | 2,380 | 4,392 | PDF p. 13 |
| Deferred tax liabilityS$'000 | - | 6 | PDF p. 13 |
| Trade and other payablesS$'000 | 2,377 | 2,250 | PDF p. 13 |
| Lease liabilityS$'000 | - | 1,881 | PDF p. 13 |
| Contract liabilitiesS$'000 | - | 46 | PDF p. 13 |
| Tax liabilityS$'000 | 3 | 209 | PDF p. 13 |
| Equity | |||
| Total shareholders’ equityS$'000 | (1,775) | (1,334) | PDF p. 13 |
Original report: PDF p. 13 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group FY2025, S$’000 | 2024Group FY2024, S$’000 | Source |
|---|---|---|---|
| Cash flows | |||
| Cash used in operating activitiesS$’000 | (46) | (105) | PDF p. 14 |
| Cash generated from investing activitiesS$’000 | 67 | 11 | PDF p. 14 |
| Cash generated from financing activitiesS$’000 | 101 | 28 | PDF p. 14 |
| Net increase/(decrease) in cash and cash equivalentsS$’000 | 122 | (66) | PDF p. 14 |
| Cash and cash equivalents at beginning of financial yearS$’000 | 99 | 165 | PDF p. 14 |
| Cash and cash equivalents at end of financial yearS$’000 | 221 | 99 | PDF p. 14 |
| Cash and cash equivalents at end of year, comprised of | |||
| - Cash and bank balancesS$’000 | 221 | 99 | PDF p. 14 |
| - Fixed deposit with maturity of more than 3 monthsS$’000 | 19 | 86 | PDF p. 14 |
| Less: fixed deposits with maturity more than 3 monthsS$’000 | (19) | (86) | PDF p. 14 |
| Cash and cash equivalents at the end of the financial yearS$’000 | 221 | 99 | PDF p. 14 |
Original report: PDF p. 14 ↗
The unlabelled subtotal line 240 / 185 (cash and bank balances plus fixed deposits) is printed without a label and is not extracted as a row.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, FY2025 / as at 31 December 2025, Singapore cents | 2024Group, FY2024 / as at 31 December 2024, Singapore cents | Source |
|---|---|---|---|
| Return to Shareholders | |||
| loss per share from Continuing Operations and Discontinued OperationsSingapore cents | 0.39 | 0.20 | PDF p. 20 |
| net liability value per share of the GroupSingapore cents | 0.52 | 0.46 | PDF p. 20 |
Original report: PDF p. 20 ↗
For the year ended 31 December 2025, the Board of Directors does not recommend any dividends payout so as to conserve resources to fund future potential sustainable development projects. (No dividend per share figure is printed.)
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| Metric / unit | 2025Group 2025 | 2024Group 2024 (Restated) | Source |
|---|---|---|---|
| (a) From continuing operations and discontinued operations | |||
| Loss for the financial year attributable to equity holders of the Company (S$’000)S$’000 | (1,149) | (598) | PDF p. 75 |
| Weighted average number of ordinary shares for basic and diluted earnings per shares (‘000)'000 shares | 297,464 | 292,259 | PDF p. 75 |
| Basic and diluted loss per share (S$ cents)S$ cents | (0.39) | (0.20) | PDF p. 75 |
Original report: PDF p. 75 ↗
The calculation of the basic and diluted (loss)/earnings per share attributable to the ordinary equity holders of the Company is based on the following data.
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group 2025 | 2024Group 2024 (Restated) | Source |
|---|---|---|---|
| (b) From continuing operations | |||
| Loss for the financial year attributable to equity holders of the Company (S$’000)S$’000 | (1,029) | (803) | PDF p. 75 |
| Weighted average number of ordinary shares for basic and diluted earnings per shares (‘000)'000 shares | 297,464 | 292,259 | PDF p. 75 |
| Basic and diluted loss per share (S$ cents)S$ cents | (0.35) | (0.27) | PDF p. 75 |
Original report: PDF p. 75 ↗
Units appear below each metric. Scroll to compare years
| Metric / unit | 2025Group 2025 | 2024Group 2024 (Restated) | Source |
|---|---|---|---|
| (c) From discontinued operations | |||
| (Loss)/profit for the financial year attributable to equity holders of the Company (S$’000)S$’000 | (120) | 205 | PDF p. 75 |
| Weighted average number of ordinary shares for basic and diluted earnings per shares (‘000)'000 shares | 297,464 | 292,259 | PDF p. 75 |
| Basic and diluted (loss)/earnings per share (S$ cents)S$ cents | (0.04) | 0.07 | PDF p. 75 |
Original report: PDF p. 75 ↗
Where the money comes from
| Item / unit | 2025Continuing operations – Hotel Management | 2025Continuing operations – Others | 2025Discontinued operations – Project Management | 2025Eliminations | 2025Total | Source |
|---|---|---|---|---|---|---|
| Revenue | ||||||
| External revenueS$'000 | 1,216 | – | – | – | 1,216 | PDF p. 89 |
| Inter-segment revenueS$'000 | – | – | – | – | – | PDF p. 89 |
| Total revenue of reportable segmentsS$'000 | 1,216 | – | – | – | 1,216 | PDF p. 89 |
| Other segment items | ||||||
| Interest expensesS$'000 | 21 | – | – | – | 21 | PDF p. 89 |
| DepreciationS$'000 | 659 | – | – | – | 659 | PDF p. 89 |
| Amortisation of intangible assetsS$'000 | 40 | – | – | – | 40 | PDF p. 89 |
| Bad debt written offS$'000 | – | – | 38 | – | 38 | PDF p. 89 |
| Impairment of goodwill on consolidationS$'000 | – | 36 | – | – | 36 | PDF p. 89 |
| Results | ||||||
| Reportable segment loss before income taxS$'000 | (217) | (810) | (120) | – | (1,147) | PDF p. 89 |
| Assets | ||||||
| Segment assetsS$'000 | 460 | 126 | – | – | 586 | PDF p. 89 |
| Liabilities | ||||||
| Segment liabilitiesS$'000 | 312 | 2,065 | – | – | 2,377 | PDF p. 89 |
Segments: Project Management - consultation service for external insulation project; Hotel Management - Hotel operations; Others - investment holding.
Discontinued operations were deconsolidated on 18 October 2025 (Note 7); Project Management segment information is presented for comparative purpose.
Performance is measured based on segment (loss)/profit before tax. Unallocated assets are fixed deposits; unallocated liabilities are deferred tax liabilities and tax payable.
Unallocated and total assets/liabilities are printed only in the Total column.
| Item / unit | 2024Continuing operations – Hotel Management | 2024Continuing operations – Others | 2024Discontinued operations – Project Management | 2024Eliminations | 2024Total | Source |
|---|---|---|---|---|---|---|
| Revenue | ||||||
| External revenueS$'000 | 91 | – | 571 | – | 662 | PDF p. 90 |
| Inter-segment revenueS$'000 | – | – | – | – | – | PDF p. 90 |
| Total revenue of reportable segmentsS$'000 | 91 | – | 571 | – | 662 | PDF p. 90 |
| Other segment items | ||||||
| Interest expensesS$'000 | 3 | – | – | – | 3 | PDF p. 90 |
| DepreciationS$'000 | 52 | – | – | – | 52 | PDF p. 90 |
| Amortisation of intangible assetsS$'000 | 3 | – | – | – | 3 | PDF p. 90 |
| Allowance for expected credit lossesS$'000 | – | – | 33 | – | 33 | PDF p. 90 |
| Results | ||||||
| Reportable segment profit/(loss) before income taxS$'000 | 1 | (803) | 273 | – | (529) | PDF p. 90 |
| Share of results of an associated companyS$'000 | – | 4 | – | – | 4 | PDF p. 90 |
| Assets | ||||||
| Segment assetsS$'000 | 2,336 | 41 | 595 | – | 2,972 | PDF p. 90 |
| Segment assets include | ||||||
| Addition to non-current assetsS$'000 | 2,133 | – | – | – | 2,133 | PDF p. 90 |
| Liabilities | ||||||
| Segment liabilitiesS$'000 | 2,033 | 1,848 | 296 | – | 4,177 | PDF p. 90 |
Comparative year is labelled 2024 (Restated).
Rows 'Allowance for expected credit losses' and 'Reportable segment profit/(loss) before income tax' wrap over two printed lines; quotes contain the line carrying the values (continuation of the label).
Unallocated and total assets/liabilities are printed only in the Total column.
| Item / unit | 2025Group | 2024Group (Restated) | Source |
|---|---|---|---|
| Information about major customers – Attributable segments: Project management | |||
| Customer 1S$'000 | – | 571 | PDF p. 91 |
No customer contributed 10% or more of Group revenue in 2025. In 2024, revenue of approximately S$571,000 derived from 1 major external customer.
Debt
| Item / unit | 2025S$'000 | 2024S$'000, Restated | Source |
|---|---|---|---|
| Carrying amount of lease liabilities | |||
| CurrentS$'000 | – | 597 | PDF p. 77 |
| Non-currentS$'000 | – | 1,284 | PDF p. 77 |
Lease liabilities were derecognised at 31 December 2025 upon lease expiry; the Group did not proceed with renewal.
No bank borrowings are disclosed in the report.
Payout
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend policy | The Company does not have a fixed dividend policy. The form, frequency and amount of dividends will depend on the Company’s earnings, general financial condition, results of operations, capital requirements, cash flow, general business condition, development plans and other factors as the Directors may deem appropriate. | Company | PDF p. 48 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend recommendation FY2025 | The Board, having deliberated the same, has decided not to recommend that the Company declare any dividends for FY2025. | FY2025, no dividend | PDF p. 48 |
Extracted from GREEN BUILD TECHNOLOGY LIMITED - ANNUAL REPORT 2025 and checked against the cited pages; see the original report for full context.
Auditor’s report
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Auditor | Baker Tilly TFW LLP | Group and Company, FY2025 | PDF p. 56 |
| Engagement partner | Ong Kian Guan | Group and Company, FY2025 | PDF p. 56 |
| Disclaimer of Opinion | We do not express an opinion on the accompanying consolidated financial statements of the Group and the statement of financial position and statement of changes in equity of the Company. | Group and Company, FY2025 | PDF p. 55 |
| (1) Appropriateness of the going concern assumption | we are unable to obtain sufficient appropriate audit evidence to conclude as to the appropriateness of the use of the going concern assumption in the preparation of these financial statements | Group and Company, FY2025 | PDF p. 55 |
| (2) Expected credit loss assessment of trade receivables | we were unable to determine whether the bad debt written off recognised in the current financial year’s consolidated statement of profit or loss should have been recognised in prior financial year | Group, FY2025 | PDF p. 55 |
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Going concern - auditor's report | These factors indicate the existence of material uncertainties that may cast significant doubt on the ability of the Group and the Company to continue as going concerns. | Group and Company, FY2025 | PDF p. 55 |
| Going concern assumption (Note 3) | the Group’s and the Company’s current liabilities exceeded the current assets by S$1,895,000 and S$1,940,000 (2024: S$2,122,000 and S$2,382,000) respectively | Group and Company, 31 December 2025 (comparative 2024 in parentheses) · As at 2025-12-31 | PDF p. 69 |
| Going concern assumption (cont’d) | the Board of Directors of the Company believes that the use of the going concern assumption in the preparation and presentation of the financial statements for the financial year ended 31 December 2025 is appropriate | Group and Company, FY2025 | PDF p. 70 |
Extracted from GREEN BUILD TECHNOLOGY LIMITED - ANNUAL REPORT 2025 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 GREEN BUILD TECHNOLOGY LIMITED - 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.