YKGI YK9
Financials
YKGI Limited Annual Report 2025
Explore the statements
11 tablesConsolidated Statement of Comprehensive Income (Group)
23 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Income | |||
| Revenue$'000 | 70,143 | 65,805 | PDF p. 88 |
| Other income$'000 | 623 | 1,254 | PDF p. 88 |
| Expenses | |||
| - Purchases and related costs$'000 | (16,476) | (15,886) | PDF p. 88 |
| - Changes in inventories$'000 | 56 | 122 | PDF p. 88 |
| - Employee benefits$'000 | (18,766) | (17,301) | PDF p. 88 |
| - Depreciation of property, plant and equipment$'000 | (11,654) | (9,497) | PDF p. 88 |
| - Other expenses$'000 | (17,875) | (17,525) | PDF p. 88 |
| - Finance costs$'000 | (1,776) | (1,404) | PDF p. 88 |
| Total expenses$'000 | (66,491) | (61,491) | PDF p. 88 |
| Income | |||
| Profit before income tax$'000 | 4,275 | 5,568 | PDF p. 88 |
| Income tax expense$'000 | (380) | (822) | PDF p. 88 |
| Net profit$'000 | 3,895 | 4,746 | PDF p. 88 |
| Other comprehensive income - may be reclassified | |||
| - Gains from currency translation differences arising from consolidation$'000 | 9 | * | PDF p. 88 |
| Other comprehensive income - will not be reclassified | |||
| - Gains from currency translation differences arising from consolidation attributable to non-controlling interests$'000 | 1 | - | PDF p. 88 |
| Other comprehensive income | |||
| Other comprehensive income, net of tax$'000 | 10 | * | PDF p. 88 |
| Total comprehensive income | |||
| Total comprehensive income for the financial year$'000 | 3,905 | 4,746 | PDF p. 88 |
| Net profit attributable to | |||
| Equity holders of the Company$'000 | 3,840 | 4,779 | PDF p. 88 |
| Non-controlling interests$'000 | 55 | (33) | PDF p. 88 |
| Subtotal$'000 | 3,895 | 4,746 | PDF p. 88 |
| Total comprehensive income attributable to | |||
| Equity holders of the Company$'000 | 3,849 | 4,779 | PDF p. 88 |
| Non-controlling interests$'000 | 56 | (33) | PDF p. 88 |
| Subtotal$'000 | 3,905 | 4,746 | PDF p. 88 |
| Earnings per share | |||
| Basic and diluted EPSCents per share | 0.91 | 1.12 | PDF p. 88 |
Definitions & sources
Original report: PDF p. 88 ↗
* Amount less than $1,000
Table is for the financial year ended 31 December 2025; EPS is for net profit attributable to equity holders of the Company (Cents per share).
Statements of Financial Position - The Group
29 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Current assets | |||
| Cash and bank balances$'000 | 21,401 | 21,293 | PDF p. 89 |
| Trade and other receivables$'000 | 4,894 | 4,286 | PDF p. 89 |
| Inventories$'000 | 1,077 | 1,021 | PDF p. 89 |
| Subtotal$'000 | 27,372 | 26,600 | PDF p. 89 |
| Non-current assets | |||
| Investments in subsidiary corporations$'000 | – | – | PDF p. 89 |
| Property, plant and equipment$'000 | 43,292 | 27,340 | PDF p. 89 |
| Intangible assets$'000 | 322 | 108 | PDF p. 89 |
| Deferred tax assets$'000 | 410 | 302 | PDF p. 89 |
| Subtotal$'000 | 44,024 | 27,750 | PDF p. 89 |
| Assets | |||
| Total assets$'000 | 71,396 | 54,350 | PDF p. 89 |
| Current liabilities | |||
| Trade and other payables$'000 | 7,478 | 6,326 | PDF p. 89 |
| Contract liabilities$'000 | 190 | 40 | PDF p. 89 |
| Bank borrowings$'000 | 2,200 | 2,232 | PDF p. 89 |
| Lease liabilities$'000 | 9,979 | 7,588 | PDF p. 89 |
| Current income tax liabilities$'000 | 834 | 1,249 | PDF p. 89 |
| Subtotal$'000 | 20,681 | 17,435 | PDF p. 89 |
| Non-current liabilities | |||
| Lease liabilities$'000 | 29,013 | 15,761 | PDF p. 89 |
| Deferred tax liabilities$'000 | – | 48 | PDF p. 89 |
| Provisions$'000 | 1,878 | 1,625 | PDF p. 89 |
| Subtotal$'000 | 30,891 | 17,434 | PDF p. 89 |
| Liabilities | |||
| Total liabilities$'000 | 51,572 | 34,869 | PDF p. 89 |
| Net assets | |||
| Net assets$'000 | 19,824 | 19,481 | PDF p. 89 |
| Equity | |||
| Share capital$'000 | 15,505 | 15,505 | PDF p. 89 |
| Treasury shares$'000 | (506) | – | PDF p. 89 |
| Currency translation reserve$'000 | 9 | * | PDF p. 89 |
| Retained profits #$'000 | 4,826 | 4,045 | PDF p. 89 |
| Subtotal$'000 | 19,834 | 19,550 | PDF p. 89 |
| Non-controlling interests$'000 | (10) | (69) | PDF p. 89 |
| Total equity$'000 | 19,824 | 19,481 | PDF p. 89 |
Definitions & sources
Original report: PDF p. 89 ↗
* Amount less than $1,000
# Retained profits of the Group and the Company are distributable except for the amount of $506,000 (2024: $Nil) utilised to purchase treasury shares.
Statements of Financial Position - The Company
17 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Company | 2024Company | Source |
|---|---|---|---|
| Current assets | |||
| Cash and bank balances$'000 | 5,230 | 5,862 | PDF p. 89 |
| Trade and other receivables$'000 | 9,099 | 8,746 | PDF p. 89 |
| Inventories$'000 | – | – | PDF p. 89 |
| Subtotal$'000 | 14,329 | 14,608 | PDF p. 89 |
| Non-current assets | |||
| Investments in subsidiary corporations$'000 | 2,721 | 2,731 | PDF p. 89 |
| Subtotal$'000 | 2,721 | 2,731 | PDF p. 89 |
| Assets | |||
| Total assets$'000 | 17,050 | 17,339 | PDF p. 89 |
| Current liabilities | |||
| Trade and other payables$'000 | 142 | 130 | PDF p. 89 |
| Current income tax liabilities$'000 | – | 3 | PDF p. 89 |
| Subtotal$'000 | 142 | 133 | PDF p. 89 |
| Liabilities | |||
| Total liabilities$'000 | 142 | 133 | PDF p. 89 |
| Net assets | |||
| Net assets$'000 | 16,908 | 17,206 | PDF p. 89 |
| Equity | |||
| Share capital$'000 | 15,505 | 15,505 | PDF p. 89 |
| Treasury shares$'000 | (506) | – | PDF p. 89 |
| Retained profits #$'000 | 1,909 | 1,701 | PDF p. 89 |
| Subtotal$'000 | 16,908 | 17,206 | PDF p. 89 |
| Total equity$'000 | 16,908 | 17,206 | PDF p. 89 |
Definitions & sources
Original report: PDF p. 89 ↗
* Amount less than $1,000
# Retained profits of the Group and the Company are distributable except for the amount of $506,000 (2024: $Nil) utilised to purchase treasury shares.
Company currency translation reserve and non-controlling interests show '–' in the printed Company columns (not extracted as rows).
Consolidated Statement of Comprehensive Income (Group)
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, $'000 | 2024Group, $'000 | Source |
|---|---|---|---|
| Income | |||
| Net profit$'000 | 3,895 | 4,746 | PDF p. 88 |
| Other comprehensive income: Item that may be reclassified subsequently to profit or loss | |||
| - Gains from currency translation differences arising from consolidation$'000 | 9 | * | PDF p. 88 |
| Other comprehensive income: Item that will not be reclassified subsequently to profit or loss | |||
| - Gains from currency translation differences arising from consolidation attributable to non-controlling interests$'000 | 1 | - | PDF p. 88 |
| Other comprehensive income | |||
| Other comprehensive income, net of tax$'000 | 10 | * | PDF p. 88 |
| Total comprehensive income | |||
| Total comprehensive income for the financial year$'000 | 3,905 | 4,746 | PDF p. 88 |
| Net profit attributable to | |||
| Equity holders of the Company$'000 | 3,840 | 4,779 | PDF p. 88 |
| Non-controlling interests$'000 | 55 | (33) | PDF p. 88 |
| Total comprehensive income attributable to | |||
| Equity holders of the Company$'000 | 3,849 | 4,779 | PDF p. 88 |
| Non-controlling interests$'000 | 56 | (33) | PDF p. 88 |
| Earnings per share (Cents per share) | |||
| Basic and diluted EPSCents per share | 0.91 | 1.12 | PDF p. 88 |
Definitions & sources
Original report: PDF p. 88 ↗
* Amount less than $1,000
Net profit attributable to total 3,895 / 4,746; total comprehensive income attributable total 3,905 / 4,746. Page 88 also prints the income statement lines (Revenue 70,143 / 65,805 etc.), not extracted in this scoped stage.
The Company has no separate comprehensive income statement in the report.
Consolidated Statement of Changes in Equity - 2025 (Group)
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, Share capital, $'000 | 2025Group, Treasury shares, $'000 | 2025Group, Currency translation reserve, $'000 | 2025Group, Retained profits, $'000 | 2025Group, Total attributable to equity holders of the Company, $'000 | 2025Group, Non-controlling interests, $'000 | 2025Group, Total equity, $'000 | Source |
|---|---|---|---|---|---|---|---|---|
| 2025 | ||||||||
| Beginning of the financial year$'000 | 15,505 | – | * | 4,045 | 19,550 | (69) | 19,481 | PDF p. 90 |
| Net profit for the financial year$'000 | – | – | – | 3,840 | 3,840 | 55 | 3,895 | PDF p. 90 |
| Other comprehensive income for the financial year$'000 | – | – | 9 | – | 9 | 1 | 10 | PDF p. 90 |
| Total comprehensive income for the financial year$'000 | – | – | 9 | 3,840 | 3,849 | 56 | 3,905 | PDF p. 90 |
| Treasury shares acquired during the financial year$'000 | – | (506) | – | – | (506) | – | (506) | PDF p. 90 |
| Acquisition of non-controlling interest of subsidiary corporations$'000 | – | – | * | (3) | (3) | 3 | * | PDF p. 90 |
| Dividends paid$'000 | – | – | – | (3,056) | (3,056) | – | (3,056) | PDF p. 90 |
| End of the financial year$'000 | 15,505 | (506) | 9 | 4,826 | 19,834 | (10) | 19,824 | PDF p. 90 |
Definitions & sources
Original report: PDF p. 90 ↗
* Amount less than $1,000
Column header: Attributable to equity holders of the Company: Share capital, Treasury shares, Currency translation reserve, Retained profits, Total; then Non-controlling interests; Total equity.
Consolidated Statement of Changes in Equity - 2024 (Group)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group, Share capital, $'000 | 2024Group, Treasury shares, $'000 | 2024Group, Currency translation reserve, $'000 | 2024Group, Retained profits, $'000 | 2024Group, Total attributable to equity holders of the Company, $'000 | 2024Group, Non-controlling interests, $'000 | 2024Group, Total equity, $'000 | Source |
|---|---|---|---|---|---|---|---|---|
| 2024 | ||||||||
| Beginning of the financial year$'000 | 15,505 | – | – | 1,899 | 17,404 | (35) | 17,369 | PDF p. 90 |
| Total comprehensive income for the financial year$'000 | – | – | * | 4,779 | 4,779 | (33) | 4,746 | PDF p. 90 |
| Incorporation of subsidiary corporations$'000 | – | – | – | – | – | 1 | 1 | PDF p. 90 |
| Acquisition of non-controlling interest of subsidiary corporations$'000 | – | – | – | 2 | 2 | (2) | * | PDF p. 90 |
| Dividends paid$'000 | – | – | – | (2,635) | (2,635) | – | (2,635) | PDF p. 90 |
| End of the financial year$'000 | 15,505 | – | * | 4,045 | 19,550 | (69) | 19,481 | PDF p. 90 |
Definitions & sources
Original report: PDF p. 90 ↗
* Amount less than $1,000
Consolidated Statement of Cash Flows (Group)
35 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, $'000 | 2024Group, $'000 | Source |
|---|---|---|---|
| Cash flows from operating activities | |||
| Net profit$'000 | 3,895 | 4,746 | PDF p. 91 |
| Adjustments for | |||
| - Amortisation of intangible assets$'000 | 73 | 24 | PDF p. 91 |
| - Depreciation of property, plant and equipment$'000 | 11,654 | 9,497 | PDF p. 91 |
| - Gain on termination of leases$'000 | (2) | – | PDF p. 91 |
| - Loss on disposal of property, plant and equipment$'000 | – | 22 | PDF p. 91 |
| - Interest income$'000 | (100) | (116) | PDF p. 91 |
| - Interest expense$'000 | 1,776 | 1,404 | PDF p. 91 |
| - Income tax expense$'000 | 380 | 822 | PDF p. 91 |
| - Unrealised exchange loss/(gain), net$'000 | 89 | (1) | PDF p. 91 |
| Cash flows from operating activities | |||
| Subtotal before working capital changes (unlabelled)$'000 | 17,765 | 16,398 | PDF p. 91 |
| Changes in working capital | |||
| - Inventories$'000 | (56) | (122) | PDF p. 91 |
| - Trade and other receivables$'000 | (608) | 527 | PDF p. 91 |
| - Trade and other payables$'000 | 1,152 | 830 | PDF p. 91 |
| - Contract liabilities$'000 | 150 | 40 | PDF p. 91 |
| - Provisions$'000 | (79) | 82 | PDF p. 91 |
| Cash flows from operating activities | |||
| Cash generated from operations$'000 | 18,324 | 17,755 | PDF p. 91 |
| Income tax paid$'000 | (951) | (261) | PDF p. 91 |
| Net cash generated from operating activities$'000 | 17,373 | 17,494 | PDF p. 91 |
| Cash flows from investing activities | |||
| Interest received$'000 | 100 | 116 | PDF p. 91 |
| Proceeds from disposal of property, plant and equipment$'000 | – | 287 | PDF p. 91 |
| Additions to property, plant and equipment$'000 | (3,184) | (2,715) | PDF p. 91 |
| Additions to intangible assets$'000 | (287) | – | PDF p. 91 |
| Acquisition of non-controlling interests of subsidiary corporations$'000 | * | * | PDF p. 91 |
| Net cash used in investing activities$'000 | (3,371) | (2,312) | PDF p. 91 |
| Cash flows from financing activities | |||
| Purchase of treasury shares$'000 | (506) | – | PDF p. 91 |
| Proceed from issuance of ordinary shares to non-controlling interests$'000 | – | 1 | PDF p. 91 |
| Dividends paid to equity holders of the Company$'000 | (3,056) | (2,635) | PDF p. 91 |
| Repayments of borrowings$'000 | (32) | (266) | PDF p. 91 |
| Principal repayment of lease liabilities$'000 | (8,515) | (6,788) | PDF p. 91 |
| Interest paid$'000 | (1,776) | (1,404) | PDF p. 91 |
| Net cash used in financing activities$'000 | (13,885) | (11,092) | PDF p. 91 |
| Net change in cash | |||
| Net increase in cash and bank balances$'000 | 117 | 4,090 | PDF p. 91 |
| Cash and bank balances | |||
| Beginning of the financial year$'000 | 21,293 | 17,202 | PDF p. 91 |
| Effects of currency translation on cash and cash equivalent$'000 | (9) | 1 | PDF p. 91 |
| End of the financial year$'000 | 21,401 | 21,293 | PDF p. 91 |
Definitions & sources
Original report: PDF p. 91 ↗
* Amount less than $1,000
Only a consolidated cash flow statement is presented; no separate Company cash flow statement.
Note 24 Non-controlling interests schedule (Group)
8 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, $'000 | 2024Group, $'000 | Source |
|---|---|---|---|
| Non-controlling interests | |||
| Beginning of the financial year$'000 | (69) | (35) | PDF p. 129 |
| Net profit/(loss) attributable to non-controlling interests$'000 | 55 | (33) | PDF p. 129 |
| Acquisition of non-controlling interest of subsidiary corporations$'000 | 3 | (2) | PDF p. 129 |
| Contribution from non-controlling interests of new subsidiary corporations$'000 | – | 1 | PDF p. 129 |
| Currency translations differences arising from consolidation attributable to non-controlling interests$'000 | 1 | – | PDF p. 129 |
| End of the financial year$'000 | (10) | (69) | PDF p. 129 |
| Analysed as | |||
| - PastaGo Pte. Ltd.$'000 | 10 | (63) | PDF p. 129 |
| - Yew Kee Group International (Macau) Limited$'000 | (20) | (6) | PDF p. 129 |
Definitions & sources
Original report: PDF p. 129 ↗
Analysed total (10) (69).
Financial Highlights - Financial Position, Cash Flows and Per Share Information (five-year)
9 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2021Group, S$'000 | 2022Group, S$'000 | 2023Group, S$'000 | 2024Group, S$'000 | 2025Group, S$'000 | Source |
|---|---|---|---|---|---|---|
| Financial Position | ||||||
| Total AssetsS$'000 | 31,825 | 29,493 | 47,518 | 54,350 | 71,396 | PDF p. 17 |
| Total LiabilitiesS$'000 | 15,435 | 24,449 | 30,149 | 34,869 | 51,572 | PDF p. 17 |
| Equity Attributable to Owners of the CompanyS$'000 | 15,853 | 4,803 | 17,404 | 19,550 | 19,834 | PDF p. 17 |
| Cash and Cash EquivalentsS$'000 | 13,601 | 4,659 | 17,202 | 21,293 | 21,401 | PDF p. 17 |
| Cash Flows | ||||||
| Net Cash generated from Operating ActivitiesS$'000 | 15,634 | 11,627 | 12,901 | 17,494 | 17,373 | PDF p. 17 |
| Net Cash used in Investing ActivitiesS$'000 | (1,709) | (1,057) | (2,467) | (2,312) | (3,371) | PDF p. 17 |
| Net Cash used in Financing ActivitiesS$'000 | (10,128) | (19,512) | 2,109 | (11,092) | (13,885) | PDF p. 17 |
| Per Share Information | ||||||
| Earnings Per Share (cents)cents | 2.51 | 1.21 | 0.33 | 1.12 | 0.91 | PDF p. 17 |
| Net Asset Value Per Share (cents)cents | 4.47 | 1.35 | 4.09 | 4.58 | 4.71 | PDF p. 17 |
Definitions & sources
Original report: PDF p. 17 ↗
Page header: 2021-2025, S$'000 for financial position and cash flows; per share rows in cents. No definitions of EPS/NAV per share printed on this page.
Note 10 Earnings per share
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025The Group | 2024The Group | Source |
|---|---|---|---|
| Earnings per share | |||
| Net profit attributable to equity holders of the Company ($’000)$'000 | 3,840 | 4,779 | PDF p. 111 |
| Weighted average number of ordinary shares outstanding for basic and diluted earnings per share (‘000)'000 shares | 423,767 | 425,000 | PDF p. 111 |
| Basic and diluted earnings per share ($ cents per share)$ cents per share | 0.91 | 1.12 | PDF p. 111 |
Definitions & sources
Original report: PDF p. 111 ↗
Basic earnings per share have been calculated based on the net profit attributable to equity holders of the Company and weighted average number of outstanding during the financial year.
The fully diluted earnings per share and basic earnings per share are the same because there is no dilutive potential ordinary share.
Weighted average row label wraps across two lines: 'Weighted average number of ordinary shares outstanding for' / 'basic and diluted earnings per share (‘000)'.
Note 26 Dividends
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025The Group | 2024The Group | Source |
|---|---|---|---|
| Dividends | |||
| Final one tier exempt dividends declared in respect of the previous financial year of 0.36 cents (2024: 0.26 cents) per share$'000 | 1,530 | 1,105 | PDF p. 131 |
| Interim one tier exempt dividends declared in respect of the current financial year 0.36 cents (2024: 0.36 cents) per share$'000 | 1,526 | 1,530 | PDF p. 131 |
| Total dividends (unlabelled subtotal)$'000 | 3,056 | 2,635 | PDF p. 131 |
Definitions & sources
Original report: PDF p. 131 ↗
At the Annual General Meeting to be held on 29 April 2026, a final dividend of 0.36 cents per share amounting to a total of $1,530,000 will be recommended. These financial statements do not reflect this dividend, which will be accounted for in shareholders’ equity as an appropriation of retained profits in the financial year ending 31 December 2026.
Chairman's statement (p.13): total dividend for FY2025 of 0.72 Singapore cents per share (interim 0.36 + proposed final 0.36), approximately 79.1% of net profit attributable to equity holders.
Where the money comes from
Segment information
By geography
Segment information, 2025 (business segments; Singapore and Macau geography) 11 lines
| Item / unit | 2025Singapore Food Court Business | 2025Singapore F&B Operations | 2025Singapore Franchise Business | 2025Macau Franchise Business | 2025Singapore Other segment | 2025Total (Group) | Source |
|---|---|---|---|---|---|---|---|
| Revenue | |||||||
| Sales to external parties$'000 | 11,374 | 33,818 | 23,095 | 1,856 | – | 70,143 | PDF p. 138 |
| Results | |||||||
| Segment profit/(loss)$'000 | 2,087 | 2,473 | 4,041 | (344) | (2,829) | 5,428 | PDF p. 138 |
| Other income$'000 | 88 | 518 | 17 | – | – | 623 | PDF p. 138 |
| Finance costs$'000 | (399) | (651) | (518) | (93) | (115) | (1,776) | PDF p. 138 |
| Profit/(loss) before income tax$'000 | 1,776 | 2,340 | 3,540 | (437) | (2,944) | 4,275 | PDF p. 138 |
| Expenses | |||||||
| - Purchase and related costs$'000 | 1,085 | 10,466 | 4,593 | 332 | – | 16,476 | PDF p. 138 |
| - Employee benefits$'000 | 1,294 | 9,335 | 5,264 | 591 | 2,282 | 18,766 | PDF p. 138 |
| - Depreciation of property, plant and equipment$'000 | 2,527 | 4,171 | 4,062 | 663 | 231 | 11,654 | PDF p. 138 |
| Assets | |||||||
| Segment assets$'000 | 16,632 | 34,468 | 15,797 | 2,672 | 1,827 | 71,396 | PDF p. 138 |
| Addition to | |||||||
| - Property, plant and equipment (excluded ROU assets)$'000 | 1,097 | 1,231 | 625 | 231 | – | 3,184 | PDF p. 138 |
| Liabilities | |||||||
| Segment liabilities$'000 | 15,007 | 19,369 | 12,533 | 1,885 | 2,778 | 51,572 | PDF p. 138 |
Notes
Column headers: Singapore Food Court Business, Singapore F&B Operations, Singapore Franchise Business, Macau Franchise Business, Singapore Other segment, Total; all in $'000.
Income tax expense and Net profit are printed only in the Total column; other cells are blank in source (shown as empty strings).
Quote for the 'Addition to' PP&E row is read from the wrapped lines '- Property, plant and equipment (excluded ROU assets)' joined; label wraps over three lines in source.
Geographic split is given through the Singapore/Macau column headings; only the Franchise Business operates in both Singapore and Macau.
Segment profit represents profit after deducting direct expenses without allocation of central administration costs, interest income, finance costs and income tax expense.
No inter-segment sales in 2025 and 2024. No customers accounted for 10% or more of Group total revenue.
Segment information, 2024 (business segments; Singapore and Macau geography) 11 lines
| Item / unit | 2024Singapore Food Court Business | 2024Singapore F&B Operations | 2024Singapore Franchise Business | 2024Macau Franchise Business | 2024Singapore Other segment | 2024Total (Group) | Source |
|---|---|---|---|---|---|---|---|
| Revenue | |||||||
| Sales to external parties$'000 | 10,311 | 31,953 | 23,127 | 414 | – | 65,805 | PDF p. 139 |
| Results | |||||||
| Segment profit/(loss)$'000 | 2,215 | 2,233 | 4,273 | (90) | (2,913) | 5,718 | PDF p. 139 |
| Other income$'000 | 120 | 1,027 | 107 | – | – | 1,254 | PDF p. 139 |
| Finance costs$'000 | (209) | (544) | (472) | (21) | (158) | (1,404) | PDF p. 139 |
| Profit/(loss) before income tax$'000 | 2,126 | 2,716 | 3,908 | (111) | (3,071) | 5,568 | PDF p. 139 |
| Expenses | |||||||
| - Purchase and related costs$'000 | 1,019 | 9,996 | 4,808 | 63 | – | 15,886 | PDF p. 139 |
| - Employee benefits$'000 | 881 | 9,106 | 5,048 | 118 | 2,148 | 17,301 | PDF p. 139 |
| - Depreciation of property, plant and equipment$'000 | 1,745 | 3,367 | 3,929 | 117 | 339 | 9,497 | PDF p. 139 |
| Assets | |||||||
| Segment assets$'000 | 10,625 | 25,708 | 13,896 | 2,096 | 2,025 | 54,350 | PDF p. 139 |
| Addition to | |||||||
| - Property, plant and equipment (excluded ROU assets)$'000 | 851 | 727 | 275 | 482 | – | 2,335 | PDF p. 139 |
| Liabilities | |||||||
| Segment liabilities$'000 | 6,821 | 13,047 | 9,174 | 2,159 | 3,668 | 34,869 | PDF p. 139 |
Notes
Column headers: Singapore Food Court Business, Singapore F&B Operations, Singapore Franchise Business, Macau Franchise Business, Singapore Other segment, Total; all in $'000.
Income tax expense and Net profit are printed only in the Total column; other cells are blank in source (shown as empty strings).
Revenue reported represents revenue from external customers. No inter-segment sales in 2025 and 2024. Breakdown of revenue by major products and services is in Note 4.
Segment profit is after direct expenses without allocation of central administration costs, interest income, finance costs and income tax expense.
Segment assets and liabilities are measured consistently with the financial statements and all are allocated to segments including the Other segment.
No customers accounted for 10% or more of Group total revenue.
Debt
Borrowings
Note 28(c) Liquidity risk - contractual undiscounted maturity of financial liabilities
| Item / unit | 2025Within 1 year, $'000 | 2025Within 2 and 5 years, $'000 | 2025Over 5 years, $'000 | Source |
|---|---|---|---|---|
| The Group 2025 | ||||
| Lease liabilities$'000 | 11,387 | 26,672 | 5,274 | PDF p. 135 |
| Bank borrowings$'000 | 2,200 | – | – | PDF p. 135 |
Notes
Contractual undiscounted cash flows, based on remaining period from reporting date to contractual maturity date.
Note 28(c) Liquidity risk - contractual undiscounted maturity of financial liabilities
| Item / unit | 2025Within 1 year, $'000 | 2025Within 2 and 5 years, $'000 | 2025Over 5 years, $'000 | 2024Within 1 year, $'000 | 2024Within 2 and 5 years, $'000 | 2024Over 5 years, $'000 | Source |
|---|---|---|---|---|---|---|---|
| The Group | |||||||
| Lease liabilities$'000 | 11,387 | 26,672 | 5,274 | 8,437 | 16,330 | 1,681 | PDF p. 135 |
| Bank borrowings$'000 | 2,200 | – | – | 2,232 | – | – | PDF p. 135 |
Notes
Contractual undiscounted cash flows, based on remaining period from reporting date to contractual maturity date.
Contractual undiscounted cash flows.
Borrowing notes 4 tables
Bank borrowings
| Item / unit | 2025$'000 | 2024$'000 | Source |
|---|---|---|---|
| Current | |||
| Bank borrowings$'000 | 2,200 | 2,232 | PDF p. 128 |
Notes
The bank borrowings were secured by mortgage over a leasehold property of the Group (Note 15(b)) and a corporate guarantee by the Company (Note 28(b)(iv)).
Only a current bank borrowings line is printed; no non-current borrowings, interest rate range or currency are printed in this note.
Bank borrowings - interest rate repricing profile
| Item / unit | 2025$'000 | 2024$'000 | Source |
|---|---|---|---|
| Contractual repricing dates | |||
| Within six months$'000 | 2,200 | 2,232 | PDF p. 128 |
Notes
The exposure of borrowings of the Group to interest rate changes and the contractual repricing dates at the reporting date.
Note 16(h) Lease liabilities
| Item / unit | 2025$'000 | 2024$'000 | Source |
|---|---|---|---|
| Lease liabilities | |||
| Current$'000 | 9,979 | 7,588 | PDF p. 124 |
| Non-current$'000 | 29,013 | 15,761 | PDF p. 124 |
| Total lease liabilities (unlabelled total)$'000 | 38,992 | 23,349 | PDF p. 124 |
Notes
Total row has no printed label.
Statement of financial position - borrowings and lease liabilities
| Item / unit | 2025The Group, $'000 | 2024The Group, $'000 | 2025The Company, $'000 | 2024The Company, $'000 | Source |
|---|---|---|---|---|---|
| Current liabilities | |||||
| Bank borrowings$'000 | 2,200 | 2,232 | – | – | PDF p. 89 |
| Lease liabilities$'000 | 9,979 | 7,588 | – | – | PDF p. 89 |
| Non-current liabilities | |||||
| Lease liabilities$'000 | 29,013 | 15,761 | – | – | PDF p. 89 |
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Provision 11.6 of the Code: 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, operational and capital requirements, cash flow and financial conditions, as well as general business conditions and other factors which the Board may deem appropriate. The Board endeavours to maintain a balance between meeting shareholders’ expectations and prudent capital management. The Board will review the dividend payment from time to time and any dividend declaration will be communicated to shareholders via announcement through SGXNet. | Company | PDF p. 69 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Final dividend FY2025 (proposed) | 0.36 Singapore cents per share | FY2025 final dividend, one-tier tax exempt, proposed subject to shareholder approval at AGM on 29 April 2026 | PDF p. 13 |
| Interim one tier exempt dividends declared in respect of the current financial year | 0.36 cents per share | FY2025 interim dividend, one-tier tax exempt; amount $1,526 thousand | PDF p. 131 |
| Interim one tier exempt dividends declared in respect of the current financial year | 0.36 cents per share | FY2024 interim dividend (comparative), one-tier tax exempt | PDF p. 131 |
| total dividend for FY2025 | 0.72 Singapore cents per share | FY2025 total (interim 0.36 + final 0.36 proposed) | PDF p. 13 |
Extracted from YKGI Limited 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 | CLA Global TS Public Accounting Corporation | Group | PDF p. 87 |
| Engagement director | Meriana Ang Mei Ling | Group | PDF p. 87 |
| Opinion | In our opinion, the accompanying financial statements of the Group and the statement of financial position of the Company are properly drawn up in accordance with the provisions of the Companies Act 1967 of Singapore | Group | PDF p. 84 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Revenue recognition – Sale of food and beverages | Revenue recognition – Sale of food and beverages | Group | PDF p. 84 |
| Revenue recognition – Sale of food and beverages | The Group derives revenue primarily from the sale of food and beverages, which is recognised at the point in time when the control of the food and beverages is transferred to the customer, being when the customer accepts the order. | Group | PDF p. 84 |
Extracted from YKGI Limited 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 YKGI 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.