BACUI TECH YYB
Financials
BACUI TECHNOLOGIES INTERNATIONAL LTD. ANNUAL REPORT 2025
Explore the statements
13 tablesConsolidated Statement of Comprehensive Income
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Income statement | |||
| RevenueS$'000 | 60,345 | 56,103 | PDF p. 85 |
| Other incomeS$'000 | 287 | 384 | PDF p. 85 |
| Expenses | |||
| – Materials and consumablesS$'000 | (9,385) | (4,808) | PDF p. 85 |
| Expenses – Audit fees paid | |||
| Auditors of the Company and other firms affiliated with Moore Global Network LimitedS$'000 | (194) | (190) | PDF p. 85 |
| Expenses | |||
| – Employee compensationS$'000 | (49,151) | (49,649) | PDF p. 85 |
| – Expected credit loss on trade and other receivables, netS$'000 | (36) | – | PDF p. 85 |
| – Depreciation of property, plant and equipmentS$'000 | (44) | (48) | PDF p. 85 |
| – Rental expense – short-term leasesS$'000 | (249) | (168) | PDF p. 85 |
| – Professional feesS$'000 | (151) | (184) | PDF p. 85 |
| – OthersS$'000 | (436) | (778) | PDF p. 85 |
| Total expensesS$'000 | (59,646) | (55,825) | PDF p. 85 |
| Income statement | |||
| Share of (loss)/profit of associated companiesS$'000 | (15) | 20 | PDF p. 85 |
| Profit before income taxS$'000 | 971 | 682 | PDF p. 85 |
| Income tax expenseS$'000 | (526) | (377) | PDF p. 85 |
| Total profit for the yearS$'000 | 445 | 305 | PDF p. 85 |
| Other comprehensive loss | |||
| Total comprehensive income for the yearS$'000 | 390 | 304 | PDF p. 85 |
| Profit for the year attributable to | |||
| Equity holders of the CompanyS$'000 | 437 | 297 | PDF p. 85 |
| Non-controlling interestS$'000 | 8 | 8 | PDF p. 85 |
| Total comprehensive income for the year attributable to | |||
| Equity holders of the CompanyS$'000 | 383 | 296 | PDF p. 85 |
| Non-controlling interestS$'000 | 7 | 8 | PDF p. 85 |
| Earnings per share | |||
| Basic and diluted earnings per share (cents per share)cents per share | 0.01 | 0.03 | PDF p. 85 |
Definitions & sources
Original report: PDF p. 85 ↗
Only a consolidated (Group) income statement is presented; no separate Company income statement was found. Other comprehensive loss line (55)/(1) is printed with garbled layout: 'Loss on translation on foreign operations (55) (55) (1) (1)'; total (55) (1).
The accompanying notes form an integral part of the financial statements
Statements of Financial Position
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | 2025Company | 2024Company | Source |
|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipmentS$'000 | 389 | 105 | – | – | PDF p. 86 |
| Investment in a joint ventureS$'000 | – | – | – | – | PDF p. 86 |
| Investment in associated companiesS$'000 | 441 | 202 | – | – | PDF p. 86 |
| Investments in subsidiariesS$'000 | – | – | 980 | 980 | PDF p. 86 |
| SubtotalS$'000 | 830 | 307 | 980 | 980 | PDF p. 86 |
| Current assets | |||||
| Cash and cash equivalentsS$'000 | 8,708 | 15,319 | 840 | 4,991 | PDF p. 86 |
| Trade and other receivablesS$'000 | 7,007 | 5,717 | 3,722 | – | PDF p. 86 |
| PrepaymentsS$'000 | 6 | 6 | – | – | PDF p. 86 |
| SubtotalS$'000 | 15,721 | 21,042 | 4,562 | 4,991 | PDF p. 86 |
| Assets | |||||
| TOTAL ASSETSS$'000 | 16,551 | 21,349 | 5,542 | 5,971 | PDF p. 86 |
| Equity | |||||
| Share capitalS$'000 | 152,020 | 152,020 | 152,020 | 152,020 | PDF p. 86 |
| Accumulated lossesS$'000 | (144,200) | (144,532) | (147,290) | (147,370) | PDF p. 86 |
| Other reservesS$'000 | 343 | 339 | 259 | 259 | PDF p. 86 |
| SubtotalS$'000 | 8,163 | 7,827 | 4,989 | 4,909 | PDF p. 86 |
| Non-controlling interestsS$'000 | 120 | 113 | – | – | PDF p. 86 |
| Total equityS$'000 | 8,283 | 7,940 | 4,989 | 4,909 | PDF p. 86 |
| Current liabilities | |||||
| Trade and other payablesS$'000 | 6,582 | 12,073 | 512 | 1,062 | PDF p. 86 |
| Current income tax liabilitiesS$'000 | 1,686 | 1,336 | 41 | – | PDF p. 86 |
| Liabilities | |||||
| Total liabilitiesS$'000 | 8,268 | 13,409 | 553 | 1,062 | PDF p. 86 |
| TOTAL EQUITY AND LIABILITIESS$'000 | 16,551 | 21,349 | 5,542 | 5,971 | PDF p. 86 |
Definitions & sources
Original report: PDF p. 86 ↗
As at 31 December 2025. The accompanying notes form an integral part of the financial statements
Consolidated Statement of Comprehensive Income
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, S$'000 | 2024Group, S$'000 | Source |
|---|---|---|---|
| Income | |||
| RevenueS$'000 | 60,345 | 56,103 | PDF p. 85 |
| Other incomeS$'000 | 287 | 384 | PDF p. 85 |
| Expenses | |||
| – Materials and consumablesS$'000 | (9,385) | (4,808) | PDF p. 85 |
| Total expensesS$'000 | (59,646) | (55,825) | PDF p. 85 |
| Income | |||
| Share of (loss)/profit of associated companiesS$'000 | (15) | 20 | PDF p. 85 |
| Profit before income taxS$'000 | 971 | 682 | PDF p. 85 |
| Income tax expenseS$'000 | (526) | (377) | PDF p. 85 |
| Total profit for the yearS$'000 | 445 | 305 | PDF p. 85 |
| Other comprehensive income | |||
| Total comprehensive income for the yearS$'000 | 390 | 304 | PDF p. 85 |
| Profit attributable | |||
| Equity holders of the CompanyS$'000 | 437 | 297 | PDF p. 85 |
| Non-controlling interestS$'000 | 8 | 8 | PDF p. 85 |
| Total comprehensive income attributable | |||
| Equity holders of the CompanyS$'000 | 383 | 296 | PDF p. 85 |
| Non-controlling interestS$'000 | 7 | 8 | PDF p. 85 |
| EPS | |||
| Basic and diluted earnings per share (cents per share)cents per share | 0.01 | 0.03 | PDF p. 85 |
Definitions & sources
Original report: PDF p. 85 ↗
Loss on translation on foreign operations printed (55) and (1) (OCI, items that may be reclassified).
Consolidated Statement of Changes in Equity – year ended 31 December 2025 (Group)
6 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group: Share Capital | 2025Group: Currency Translation Reserve | 2025Group: Share Options Reserve | 2025Group: Statutory Reserve | 2025Group: Accumulated Losses | 2025Group: Total | 2025Group: Non-controlling Interests | 2025Group: Total Equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| Movements | |||||||||
| Balance at 1 January 2025S$'000 | 152,020 | (106) | 259 | 186 | (144,532) | 7,827 | 113 | 7,940 | PDF p. 87 |
| Profit for the yearS$'000 | – | – | – | – | 437 | 437 | 8 | 445 | PDF p. 87 |
| Total comprehensive (loss)/ income for the financial yearS$'000 | – | (54) | – | – | 437 | 383 | 7 | 390 | PDF p. 87 |
| Appropriation to statutory reserveS$'000 | – | – | – | 58 | (58) | – | – | – | PDF p. 87 |
| Dividends paidS$'000 | – | – | – | – | (47) | (47) | – | (47) | PDF p. 87 |
| Balance at 31 December 2025S$'000 | 152,020 | (160) | 259 | 244 | (144,200) | 8,163 | 120 | 8,283 | PDF p. 87 |
Definitions & sources
Original report: PDF p. 87 ↗
Other comprehensive loss of the year: –, (54), –, –, –, (54), (1), (55).
Consolidated Statement of Changes in Equity – year ended 31 December 2024 (Group)
7 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group: Share Capital | 2024Group: Currency Translation Reserve | 2024Group: Share Options Reserve | 2024Group: Statutory Reserve | 2024Group: Accumulated Losses | 2024Group: Total | 2024Group: Non-controlling Interests | 2024Group: Total Equity | Source |
|---|---|---|---|---|---|---|---|---|---|
| Movements | |||||||||
| Balance at 1 January 2024S$'000 | 147,289 | (105) | 259 | 100 | (144,743) | 2,800 | 105 | 2,905 | PDF p. 87 |
| Profit for the yearS$'000 | – | – | – | – | 297 | 297 | 8 | 305 | PDF p. 87 |
| Total comprehensive (loss)/ income for the financial yearS$'000 | – | (1) | – | – | 297 | 296 | 8 | 304 | PDF p. 87 |
| Rights issue of sharesS$'000 | 4,903 | – | – | – | – | 4,903 | – | 4,903 | PDF p. 87 |
| Share issue expensesS$'000 | (172) | – | – | – | – | (172) | – | (172) | PDF p. 87 |
| Appropriation to statutory reserveS$'000 | – | – | – | 86 | (86) | – | – | – | PDF p. 87 |
| Balance at 31 December 2024S$'000 | 152,020 | (106) | 259 | 186 | (144,532) | 7,827 | 113 | 7,940 | PDF p. 87 |
Definitions & sources
Original report: PDF p. 87 ↗
Other comprehensive loss of the year: –, (1), –, –, –, (1), –, (1).
Consolidated Statement of Cash Flows
24 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, S$'000 | 2024Group, S$'000 | Source |
|---|---|---|---|
| Operating activities | |||
| Net profit for the yearS$'000 | 445 | 305 | PDF p. 88 |
| Income tax expenseS$'000 | 526 | 377 | PDF p. 88 |
| Property, plant and equipment written offS$'000 | 60 | – | PDF p. 88 |
| Depreciation of property, plant and equipmentS$'000 | 44 | 48 | PDF p. 88 |
| Interest incomeS$'000 | (96) | (138) | PDF p. 88 |
| Share of loss/(profit) of associated companiesS$'000 | 15 | (20) | PDF p. 88 |
| Loss on termination of lease liabilitiesS$'000 | – | – | PDF p. 88 |
| Change in working capital | |||
| Trade and other receivablesS$'000 | (1,326) | (2,532) | PDF p. 88 |
| Trade and other payablesS$'000 | (1,378) | 1,377 | PDF p. 88 |
| Operating activities | |||
| Cash used in operationsS$'000 | (1,674) | (622) | PDF p. 88 |
| Income tax paidS$'000 | (176) | (109) | PDF p. 88 |
| Interest receivedS$'000 | 96 | 138 | PDF p. 88 |
| Net cash used in operating activitiesS$'000 | (1,754) | (593) | PDF p. 88 |
| Investing activities | |||
| Additions to property, plant and equipmentS$'000 | (390) | (96) | PDF p. 88 |
| Investment in associated companiesS$'000 | (254) | (182) | PDF p. 88 |
| Net cash used in investing activitiesS$'000 | (644) | (278) | PDF p. 88 |
| Financing activities | |||
| (Repayment of)/Proceeds from amounts due to shareholder/directorS$'000 | (4,113) | 1,528 | PDF p. 88 |
| Dividend paidS$'000 | (47) | – | PDF p. 88 |
| Proceeds from issue of new sharesS$'000 | – | 4,731 | PDF p. 88 |
| Net cash (used in)/generated from financing activitiesS$'000 | (4,160) | 6,259 | PDF p. 88 |
| Cash | |||
| Net (decrease)/increase in cash and cash equivalentsS$'000 | (6,558) | 5,388 | PDF p. 88 |
| Cash and cash equivalents at beginning of the yearS$'000 | 15,319 | 9,932 | PDF p. 88 |
| Effects of currency translation on cash and cash equivalentsS$'000 | (53) | (1) | PDF p. 88 |
| Cash and cash equivalents at end of the yearS$'000 | 8,708 | 15,319 | PDF p. 88 |
Definitions & sources
Original report: PDF p. 88 ↗
* Amount less than S$1,000
Expected/(Reversal of) estimated credit loss on trade and other receivables – net: 36 (2025), (39) (2024). Liabilities reconciliation: Amount due to shareholder 1 Jan 2025 4,291, cash flow (4,113), 31 Dec 2025 178; 2024: 2,763, 1,528, 4,291.
Financial Highlights – five-year/period history (Group)
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Revenue (including other income), S$'000; each row is a reporting period FY2022–FY2025 (value 1) | 2025(Loss)/Profit Attributable to Shareholders, S$'000 (value 2) | 2025(Loss)/Earnings Per Share, Singapore Cents (value 3) | Source |
|---|---|---|---|---|
| Financial Highlights | ||||
| FY 2022S$'000 / S$'000 / Singapore cents | 907 | (929) | (0.10) | PDF p. 38 |
| FY 2023S$'000 / S$'000 / Singapore cents | 2,716 | 435 | 0.05 | PDF p. 38 |
| FP 2023S$'000 / S$'000 / Singapore cents | 40,578 | (464) | (0.04) | PDF p. 38 |
| FY 2024S$'000 / S$'000 / Singapore cents | 56,487 | 297 | 0.03 | PDF p. 38 |
| FY 2025S$'000 / S$'000 / Singapore cents | 60,632 | 437 | 0.01 | PDF p. 38 |
Definitions & sources
Original report: PDF p. 38 ↗
* Including other income
Rows are periods (FY = financial year ended 31 December; FP 2023 = financial period as printed); columns are the three printed metrics in order: Revenue, (Loss)/Profit Attributable to Shareholders, (Loss)/Earnings Per Share.
Revenue by business division
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025FY2025 Group, $'million | 2024FY2024 Group, $'million | Source |
|---|---|---|---|
| Revenue*# by business division | |||
| Human resources and labour outsourcing related services$'million | 60.63 | 56.49 | PDF p. 39 |
Definitions & sources
Original report: PDF p. 39 ↗
# Refer to Note 22 to the Financial Statements
* Including other income
^ Less than S$100,000
HQ Costs & Investments row printed as '- ^' / '-^' (less than S$100,000), not extracted as numeric.
Operating profit/(loss) by business division
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025FY2025 Group, $'million | 2024FY2024 Group, $'million | Source |
|---|---|---|---|
| Operating profit/(loss) by business division | |||
| Human resources and labour outsourcing related services$'million | 0.83 | 0.83 | PDF p. 39 |
| HQ Costs & Investments$'million | (0.39) | (0.52) | PDF p. 39 |
Definitions & sources
Original report: PDF p. 39 ↗
Staff strength
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 202531 December 2025, number of staff | 202431 December 2024, number of staff | Source |
|---|---|---|---|
| Staff strength | |||
| Human resources and labour outsourcing related servicesheadcount | 3,542 | 3,803 | PDF p. 39 |
Definitions & sources
Original report: PDF p. 39 ↗
Earnings per share (Note 9) – Group
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group, S$'000 / '000 shares | 2024Group, S$'000 / '000 shares | Source |
|---|---|---|---|
| Note 9 Earnings per Share | |||
| Profit for the year attributable to equity holders of the CompanyS$'000 | 437 | 297 | PDF p. 111 |
| Weighted average number of ordinary shares used in calculation of basic earnings per share ('000)'000 shares | 4,358,029 | 1,143,236 | PDF p. 111 |
Definitions & sources
Original report: PDF p. 111 ↗
Group has no dilution in its earnings per share as at 31 December 2025 and 2024. Basic EPS = net profit attributable to equity holders divided by weighted average number of ordinary shares outstanding. Row label wraps across two lines in source ('Weighted average number of ordinary shares used in calculation' / 'of basic earnings per share (‘000)').
Basic and diluted EPS from income statement
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Earnings per share attributable to equity holders of the Company | |||
| Basic and diluted earnings per share (cents per share)cents per share | 0.01 | 0.03 | PDF p. 85 |
Definitions & sources
Original report: PDF p. 85 ↗
Note reference 9 printed in the row.
Dividends (Note 17 Accumulated Losses)
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Movement in accumulated losses | |||
| Dividends paidS$'000 | (47) | – | PDF p. 123 |
Definitions & sources
Original report: PDF p. 123 ↗
Group columns 2025 and 2024 are the first two values; Company 2025/2024 are (47) and –. During the financial year, the Company declared and paid a one-tier tax exempt interim dividend of S$0.000011 per share amounting to S$47,000 (2024: S$ Nil).
Where the money comes from
Segment information
By business
Segment information 2025 (business segments) 13 lines
| Item / unit | 2025PRC Human resources and labour outsourcing | 2025Singapore HQ costs and investments | 2025Total continuing operations | Source |
|---|---|---|---|---|
| 2025 | ||||
| Sales to external partiesS$’000 | 60,345 | – | 60,345 | PDF p. 131 |
| 2025 Expenses | ||||
| Materials and consumablesS$’000 | (9,385) | – | (9,385) | PDF p. 131 |
| Employee compensationS$’000 | (49,116) | (35) | (49,151) | PDF p. 131 |
| 2025 | ||||
| Segment resultsS$’000 | 1,051 | (352) | 699 | PDF p. 131 |
| Other incomeS$’000 | 282 | 5 | 287 | PDF p. 131 |
| Share of lossS$’000 | (15) | – | (15) | PDF p. 131 |
| Profit/(Loss) before income taxS$’000 | 1,318 | (347) | 971 | PDF p. 131 |
| Income taxS$’000 | (485) | (41) | (526) | PDF p. 131 |
| Net profit/(loss)S$’000 | 833 | (388) | 445 | PDF p. 131 |
| 2025 Net profit/(loss) includes | ||||
| Amortisation, depreciation and impairmentS$’000 | 44 | – | 44 | PDF p. 131 |
| 2025 | ||||
| Segment assetsS$’000 | 15,711 | 840 | 16,551 | PDF p. 131 |
| 2025 Segment assets include | ||||
| Additions to property, plant and equipmentS$’000 | 390 | – | 390 | PDF p. 131 |
| 2025 | ||||
| Segment liabilitiesS$’000 | 8,055 | 213 | 8,268 | PDF p. 131 |
Notes
Segments: PRC is engaged in human resources and labour outsourcing related services; Singapore is engaged in investment holdings.
Segment information 2024 (business segments) 13 lines
| Item / unit | 2024PRC Human resources and labour outsourcing | 2024Singapore HQ costs and investments | 2024Total continuing operations | Source |
|---|---|---|---|---|
| 2024 | ||||
| Sales to external partiesS$’000 | 56,103 | – | 56,103 | PDF p. 132 |
| 2024 Expenses | ||||
| Materials and consumablesS$’000 | (4,808) | – | (4,808) | PDF p. 132 |
| Employee compensationS$’000 | (49,649) | – | (49,649) | PDF p. 132 |
| 2024 | ||||
| Segment resultsS$’000 | 801 | (523) | 278 | PDF p. 132 |
| Other incomeS$’000 | 383 | 1 | 384 | PDF p. 132 |
| Share of profitS$’000 | 20 | – | 20 | PDF p. 132 |
| Profit/(Loss) before income taxS$’000 | 1,204 | (522) | 682 | PDF p. 132 |
| Income taxS$’000 | (376) | (1) | (377) | PDF p. 132 |
| Net profit/(loss)S$’000 | 828 | (523) | 305 | PDF p. 132 |
| 2024 Net profit/(loss) includes | ||||
| Amortisation, depreciation and impairmentS$’000 | 48 | – | 48 | PDF p. 132 |
| 2024 | ||||
| Segment assetsS$’000 | 16,358 | 4,991 | 21,349 | PDF p. 132 |
| 2024 Segment assets include | ||||
| Additions to property, plant and equipmentS$’000 | 96 | – | 96 | PDF p. 132 |
| 2024 | ||||
| Segment liabilitiesS$’000 | 12,808 | 601 | 13,409 | PDF p. 132 |
Notes
The 2024 Sales to external parties row is printed with the year label '2024' on the same line as the values (layout artefact).
Revenue from Major Products and Services 1 lines
| Item / unit | 2025Group | 2024Group | Source |
|---|---|---|---|
| Revenue from Major Products and Services | |||
| Human resources and labour outsourcing related servicesS$’000 | 60,345 | 56,103 | PDF p. 133 |
Notes
Total line printed: 60,345 and 56,103.
By geography
Geographical Information: Revenue and Non-current assets 2 lines
| Item / unit | 2025Revenue | 2024Revenue | 2025Non-current assets | 2024Non-current assets | Source |
|---|---|---|---|---|---|
| Geographical Information | |||||
| PRCS$’000 | 60,345 | 56,103 | 830 | 307 | PDF p. 133 |
| TotalS$’000 | 60,345 | 56,103 | 830 | 307 | PDF p. 133 |
Notes
* Non-current assets consist of property, plant and equipment and investment in associated companies.
Payout
Dividends & distributions
Dividend policy
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividends | The Company does not have a formal dividend policy. The declaration and payment of dividends will be determined at the sole discretion of the Board and in the case of final dividends, subject to the approval of shareholders. | Company | PDF p. 61 |
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| one-tier tax exempt interim dividend | S$0.000011 | FY2025 interim dividend, declared and paid; one-tier tax exempt | PDF p. 123 |
| No final dividends | No final dividends were declared or recommended for FY2025 so as to conserve cash in view of current economic uncertainties. | FY2025 | PDF p. 61 |
| Dividends paid | (47) S$'000 | Group and Company, 2025 (2024: –) | PDF p. 123 |
Extracted from BACUI TECHNOLOGIES INTERNATIONAL LTD. ANNUAL REPORT 2025 and checked against the cited pages; see the original report for full context.
Auditor’s report
Audit & risk signals
Audit opinion
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Audit firm | Moore Stephens LLP | Group FY2025 | PDF p. 84 |
| Engagement partner | Lao Mei Leng | Group FY2025 | PDF p. 84 |
| Opinion | properly drawn up in accordance with the provisions of the Companies Act 1967 | Group and Company, year ended 31 December 2025 | PDF p. 79 |
Extracted from BACUI TECHNOLOGIES INTERNATIONAL LTD. ANNUAL REPORT 2025 and checked against the cited pages; see the original report for full context.
How to read these figures
Group and parent company or bank figures are labelled separately. Parentheses indicate negative amounts; a dash and NA retain the report’s notation.
Comparative figures follow BACUI TECHNOLOGIES INTERNATIONAL LTD. ANNUAL REPORT 2025, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.