Yoma Strategic Z59
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Financials
Yoma Strategic Holdings Ltd. Annual Report 2026
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23 tablesGroup Profit or Loss
30 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Profit or Loss | |||
| RevenueUSD thousand | 233,238 | 205,186 | PDF p. 89 |
| Interest incomeUSD thousand | 10,022 | 6,877 | PDF p. 89 |
| Other gainsUSD thousand | 2,477 | 5,558 | PDF p. 89 |
| Total other gainsUSD thousand | 12,499 | 12,435 | PDF p. 89 |
| Purchase of inventoriesUSD thousand | (29,752) | (24,634) | PDF p. 89 |
| Subcontractors and related costsUSD thousand | (100,951) | (85,830) | PDF p. 89 |
| Employee compensationUSD thousand | (25,845) | (23,334) | PDF p. 89 |
| Marketing and commissionUSD thousand | (17,145) | (20,091) | PDF p. 89 |
| Changes in inventoriesUSD thousand | (1,854) | 1,919 | PDF p. 89 |
| Other expensesUSD thousand | (21,210) | (21,432) | PDF p. 89 |
| Total operating expensesUSD thousand | (196,757) | (173,402) | PDF p. 89 |
| Reported Core EBITDAUSD thousand | 48,980 | 44,219 | PDF p. 89 |
| Finance costsUSD thousand | (32,095) | (31,455) | PDF p. 89 |
| Amortisation and depreciation of non-financial assetsUSD thousand | (12,093) | (11,872) | PDF p. 89 |
| Currency gains netUSD thousand | 813 | 1,790 | PDF p. 89 |
| Share of losses or profits of joint venturesUSD thousand | (4) | 4,418 | PDF p. 89 |
| Share of losses of associated companiesUSD thousand | (2,607) | (3,160) | PDF p. 89 |
| Net fair value gainsUSD thousand | 31,154 | 16,301 | PDF p. 89 |
| Gains or losses on disposal of investment propertiesUSD thousand | 101 | (30) | PDF p. 89 |
| Reversal of loss allowance or loss allowance on financial assets at amortised cost netUSD thousand | 260 | (193) | PDF p. 89 |
| Impairment losses on non-financial assetsUSD thousand | (1,660) | (111) | PDF p. 89 |
| Write-off of property plant and equipmentUSD thousand | (8) | (18) | PDF p. 89 |
| Other non-core expenses or incomeUSD thousand | (219) | 629 | PDF p. 89 |
| Total non-core itemsUSD thousand | (16,358) | (23,701) | PDF p. 89 |
| Profit before income taxUSD thousand | 32,622 | 20,518 | PDF p. 89 |
| Income tax expenseUSD thousand | (8,688) | (6,940) | PDF p. 89 |
| Net profit for the financial yearUSD thousand | 23,934 | 13,578 | PDF p. 89 |
| Profit attributable to equity holdersUSD thousand | 20,260 | 9,317 | PDF p. 89 |
| Profit attributable to non-controlling interestsUSD thousand | 3,674 | 4,261 | PDF p. 89 |
| Total net profit attributableUSD thousand | 23,934 | 13,578 | PDF p. 89 |
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Original report: PDF p. 89 ↗
Group Earnings per Share
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Earnings per Share | |||
| Basic earnings per shareUS cents per share | 0.28 | 0.20 | PDF p. 89 |
| Diluted earnings per shareUS cents per share | 0.28 | 0.20 | PDF p. 89 |
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Original report: PDF p. 89 ↗
Group Comprehensive Income
13 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Comprehensive Income | |||
| Net profit for the financial yearUSD thousand | 23,934 | 13,578 | PDF p. 90 |
| Currency translation losses arising from consolidation reclassifiableUSD thousand | (3,645) | (35,426) | PDF p. 90 |
| Reclassification of currency translation gains from disposal of associated companyUSD thousand | – | 46 | PDF p. 90 |
| Reclassification of currency translation gains from liquidation of joint venturesUSD thousand | 48 | – | PDF p. 90 |
| Share of other comprehensive loss of joint venturesUSD thousand | (35) | (880) | PDF p. 90 |
| Share of other comprehensive loss of associated companiesUSD thousand | (7) | – | PDF p. 90 |
| Total reclassifiable other comprehensive lossUSD thousand | (3,639) | (36,260) | PDF p. 90 |
| Currency translation losses arising from consolidation not reclassifiableUSD thousand | (1,005) | (12,754) | PDF p. 90 |
| Other comprehensive loss net of taxUSD thousand | (4,644) | (49,014) | PDF p. 90 |
| Total comprehensive income or lossUSD thousand | 19,290 | (35,436) | PDF p. 90 |
| Comprehensive income or loss attributable to equity holdersUSD thousand | 16,621 | (26,943) | PDF p. 90 |
| Comprehensive income or loss attributable to non-controlling interestsUSD thousand | 2,669 | (8,493) | PDF p. 90 |
| Total comprehensive income or loss attributableUSD thousand | 19,290 | (35,436) | PDF p. 90 |
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Original report: PDF p. 90 ↗
Group and Company Assets
21 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Group and Company Assets | |||||
| Cash and bank balancesUSD thousand | 143,423 | 110,892 | 723 | 887 | PDF p. 91 |
| Trade and other receivables currentUSD thousand | 113,188 | 109,929 | 12,634 | 16,676 | PDF p. 91 |
| InventoriesUSD thousand | 8,217 | 10,220 | – | – | PDF p. 91 |
| Development propertiesUSD thousand | 117,758 | 144,243 | – | – | PDF p. 91 |
| Other assets currentUSD thousand | 28,726 | 25,379 | 960 | 1,017 | PDF p. 91 |
| Land development rights currentUSD thousand | 415 | 421 | – | – | PDF p. 91 |
| Current assets excluding disposal groupUSD thousand | 411,727 | 401,084 | 14,317 | 18,580 | PDF p. 91 |
| Assets of disposal group classified as held for saleUSD thousand | 25,247 | 24,210 | – | – | PDF p. 91 |
| Total current assetsUSD thousand | 436,974 | 425,294 | 14,317 | 18,580 | PDF p. 91 |
| Trade and other receivables non-currentUSD thousand | 28,100 | 28,369 | – | – | PDF p. 91 |
| Other assets non-currentUSD thousand | 413 | 295 | – | – | PDF p. 91 |
| Financial assets at FVTPLUSD thousand | 7,369 | 6,931 | – | – | PDF p. 91 |
| Investments in joint venturesUSD thousand | 2,370 | 2,412 | – | – | PDF p. 91 |
| Investments in associated companiesUSD thousand | 34,181 | 35,348 | – | – | PDF p. 91 |
| Investments in subsidiary corporationsUSD thousand | – | – | 610,150 | 638,554 | PDF p. 91 |
| Investment propertiesUSD thousand | 331,484 | 310,007 | – | – | PDF p. 91 |
| Property plant and equipmentUSD thousand | 155,988 | 155,691 | 648 | 557 | PDF p. 91 |
| Intangible assetsUSD thousand | 43,827 | 46,275 | – | – | PDF p. 91 |
| Land development rights non-currentUSD thousand | 109,048 | 114,986 | – | – | PDF p. 91 |
| Total non-current assetsUSD thousand | 712,780 | 700,314 | 610,798 | 639,111 | PDF p. 91 |
| Total assetsUSD thousand | 1,149,754 | 1,125,608 | 625,115 | 657,691 | PDF p. 91 |
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Original report: PDF p. 91 ↗
Group and Company Liabilities and Equity
20 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Group and Company Liabilities and Equity | |||||
| Trade and other payables currentUSD thousand | 229,332 | 194,570 | 11,847 | 10,663 | PDF p. 92 |
| Current income tax liabilitiesUSD thousand | 7,938 | 7,829 | 91 | 88 | PDF p. 92 |
| Borrowings currentUSD thousand | 110,779 | 65,515 | 59,993 | 22,130 | PDF p. 92 |
| Current liabilities excluding disposal groupUSD thousand | 348,049 | 267,914 | 71,931 | 32,881 | PDF p. 92 |
| Liabilities directly associated with disposal group held for saleUSD thousand | 471 | 541 | – | – | PDF p. 92 |
| Total current liabilitiesUSD thousand | 348,520 | 268,455 | 71,931 | 32,881 | PDF p. 92 |
| Trade and other payables non-currentUSD thousand | 33,415 | 32,106 | – | – | PDF p. 92 |
| Borrowings non-currentUSD thousand | 101,660 | 135,355 | 13,369 | 50,120 | PDF p. 92 |
| Put options to non-controlling interestsUSD thousand | 55,642 | 49,681 | 55,642 | 49,681 | PDF p. 92 |
| Deferred income tax liabilitiesUSD thousand | 3,930 | 3,844 | – | – | PDF p. 92 |
| Total non-current liabilitiesUSD thousand | 194,647 | 220,986 | 69,011 | 99,801 | PDF p. 92 |
| Total liabilitiesUSD thousand | 543,167 | 489,441 | 140,942 | 132,682 | PDF p. 92 |
| Net assetsUSD thousand | 606,587 | 636,167 | 484,173 | 525,009 | PDF p. 92 |
| Share capitalUSD thousand | 641,156 | 640,254 | 641,156 | 640,254 | PDF p. 92 |
| Perpetual securitiesUSD thousand | 86,132 | 90,243 | 86,132 | 90,243 | PDF p. 92 |
| Other reservesUSD thousand | (322,421) | (313,024) | (55,070) | (49,312) | PDF p. 92 |
| Accumulated lossesUSD thousand | (61,665) | (67,521) | (188,045) | (156,176) | PDF p. 92 |
| Equity attributable to equity holdersUSD thousand | 343,202 | 349,952 | 484,173 | 525,009 | PDF p. 92 |
| Non-controlling interestsUSD thousand | 263,385 | 286,215 | – | – | PDF p. 92 |
| Total equityUSD thousand | 606,587 | 636,167 | 484,173 | 525,009 | PDF p. 92 |
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Original report: PDF p. 92 ↗
Group Changes in Equity 2026
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026GroupShare capital | 2026GroupPerpetual securities | 2026GroupOther reserves | 2026GroupAccumulated losses | 2026GroupEquity attributable to equity holders | 2026GroupNon-controlling interests | 2026GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group Changes in Equity 2026 | ||||||||
| Opening balance at 1 April 2025USD thousand | 640,254 | 90,243 | (313,024) | (67,521) | 349,952 | 286,215 | 636,167 | PDF p. 93 |
| Issuance of shares pursuant to performance share awardsUSD thousand | 902 | – | (902) | – | – | – | – | PDF p. 93 |
| Employee share awards value of servicesUSD thousand | – | – | 1,173 | – | 1,173 | – | 1,173 | PDF p. 93 |
| Forfeiture of share awardsUSD thousand | – | – | (68) | – | (68) | – | (68) | PDF p. 93 |
| Additional capital contributions from non-controlling interestsUSD thousand | – | – | – | – | – | 2,711 | 2,711 | PDF p. 93 |
| Repayment of loan from non-controlling interestsUSD thousand | – | – | – | – | – | (28,972) | (28,972) | PDF p. 93 |
| Accretion of imputed interest on put options to non-controlling interestsUSD thousand | – | – | (5,961) | – | (5,961) | – | (5,961) | PDF p. 93 |
| Dividends declared to non-controlling interestsUSD thousand | – | – | – | – | – | (239) | (239) | PDF p. 93 |
| Changes in ownership interest in subsidiary without loss of controlUSD thousand | – | – | – | (962) | (962) | 1,001 | 39 | PDF p. 93 |
| Issuance of perpetual securitiesUSD thousand | – | 22,000 | – | – | 22,000 | – | 22,000 | PDF p. 93 |
| Redemption of perpetual securitiesUSD thousand | – | (26,111) | – | – | (26,111) | – | (26,111) | PDF p. 93 |
| Perpetual securities distribution for current yearUSD thousand | – | – | – | (13,442) | (13,442) | – | (13,442) | PDF p. 93 |
| Total comprehensive income or lossUSD thousand | – | – | (3,639) | 20,260 | 16,621 | 2,669 | 19,290 | PDF p. 93 |
| Closing balance at 31 March 2026USD thousand | 641,156 | 86,132 | (322,421) | (61,665) | 343,202 | 263,385 | 606,587 | PDF p. 93 |
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Original report: PDF p. 93 ↗
Group Changes in Equity 2025
16 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2025GroupShare capital | 2025GroupPerpetual securities | 2025GroupOther reserves | 2025GroupAccumulated losses | 2025GroupEquity attributable to equity holders | 2025GroupNon-controlling interests | 2025GroupTotal equity | Source |
|---|---|---|---|---|---|---|---|---|
| Group Changes in Equity 2025 | ||||||||
| Opening balance at 1 April 2024USD thousand | 625,699 | 79,132 | (269,241) | (67,122) | 368,468 | 307,970 | 676,438 | PDF p. 94 |
| Issuance of shares pursuant to performance share awardsUSD thousand | 771 | – | (771) | – | – | – | – | PDF p. 94 |
| Employee share awards value of servicesUSD thousand | – | – | 417 | – | 417 | – | 417 | PDF p. 94 |
| Cancellation of share optionsUSD thousand | – | – | (1,330) | 1,330 | – | – | – | PDF p. 94 |
| Forfeiture of share awardsUSD thousand | – | – | (516) | – | (516) | – | (516) | PDF p. 94 |
| Additional capital contributions from non-controlling interestsUSD thousand | – | – | – | – | – | 4,412 | 4,412 | PDF p. 94 |
| Repayment of loan from non-controlling interestsUSD thousand | – | – | – | – | – | (9,936) | (9,936) | PDF p. 94 |
| Accretion of imputed interest on put options to non-controlling interestsUSD thousand | – | – | (5,322) | – | (5,322) | – | (5,322) | PDF p. 94 |
| Fair value of put options to non-controlling interestsUSD thousand | – | – | (1) | – | (1) | – | (1) | PDF p. 94 |
| Dividends declared to non-controlling interestsUSD thousand | – | – | – | – | – | (220) | (220) | PDF p. 94 |
| Acquisition of non-controlling interestsUSD thousand | 13,784 | – | – | (6,496) | 7,288 | (7,518) | (230) | PDF p. 94 |
| Issuance of perpetual securitiesUSD thousand | – | 15,000 | – | – | 15,000 | – | 15,000 | PDF p. 94 |
| Redemption of perpetual securitiesUSD thousand | – | (3,889) | – | – | (3,889) | – | (3,889) | PDF p. 94 |
| Perpetual securities distribution for current yearUSD thousand | – | – | – | (4,550) | (4,550) | – | (4,550) | PDF p. 94 |
| Total comprehensive income or lossUSD thousand | – | – | (36,260) | 9,317 | (26,943) | (8,493) | (35,436) | PDF p. 94 |
| Closing balance at 31 March 2025USD thousand | 640,254 | 90,243 | (313,024) | (67,521) | 349,952 | 286,215 | 636,167 | PDF p. 94 |
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Original report: PDF p. 94 ↗
Group Operating Cash Flow Adjustments
28 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Operating Cash Flow Adjustments | |||
| Net profitUSD thousand | 23,934 | 13,578 | PDF p. 95 |
| Income tax expenseUSD thousand | 8,688 | 6,940 | PDF p. 95 |
| Depreciation of property plant and equipmentUSD thousand | 9,156 | 9,279 | PDF p. 95 |
| Amortisation of intangible assetsUSD thousand | 2,937 | 2,593 | PDF p. 95 |
| Write-off of property plant and equipmentUSD thousand | 8 | 18 | PDF p. 95 |
| Net fair value gains on investment propertiesUSD thousand | (31,255) | (21,269) | PDF p. 95 |
| Fair value loss on assets of disposal group held for saleUSD thousand | 422 | 2,494 | PDF p. 95 |
| Gains on disposal of property plant and equipmentUSD thousand | (557) | (2,167) | PDF p. 95 |
| Gain or loss on disposal of investment propertiesUSD thousand | (101) | 30 | PDF p. 95 |
| Gains from completion on divestment of associated companiesUSD thousand | (330) | – | PDF p. 95 |
| Gain on excess distribution from investment in joint ventureUSD thousand | – | (103) | PDF p. 95 |
| Loss on liquidation of joint ventureUSD thousand | 35 | – | PDF p. 95 |
| Dividend income from financial assets at FVTPLUSD thousand | – | (259) | PDF p. 95 |
| Impairment loss of intangible assetsUSD thousand | 1,599 | 52 | PDF p. 95 |
| Impairment loss of prepayment Crop and Supply AgreementUSD thousand | 61 | 59 | PDF p. 95 |
| Gains or losses from modification of lease contractsUSD thousand | (72) | 5 | PDF p. 95 |
| Gains from derecognition of lease contractsUSD thousand | (6) | (3) | PDF p. 95 |
| Accretion of interest income for loan to joint ventureUSD thousand | (914) | (1,804) | PDF p. 95 |
| Interest income on bank depositsUSD thousand | (9,062) | (5,045) | PDF p. 95 |
| Interest income from trade receivables under instalmentsUSD thousand | (46) | (28) | PDF p. 95 |
| Interest expense on borrowingsUSD thousand | 24,060 | 21,021 | PDF p. 95 |
| Interest expense on lease liabilitiesUSD thousand | 2,885 | 2,958 | PDF p. 95 |
| Employee share award expensesUSD thousand | 1,173 | 417 | PDF p. 95 |
| Forfeiture of share awardsUSD thousand | (68) | (516) | PDF p. 95 |
| Share of losses or profits of joint venturesUSD thousand | 4 | (4,418) | PDF p. 95 |
| Share of losses of associated companiesUSD thousand | 2,607 | 3,160 | PDF p. 95 |
| Unrealised currency translation gains or lossesUSD thousand | (956) | 14,341 | PDF p. 95 |
| Operating cash flows before working capital changesUSD thousand | 34,202 | 41,333 | PDF p. 95 |
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Original report: PDF p. 95 ↗
Group Cash Flows from Operating Activities
12 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Cash Flows from Operating Activities | |||
| Operating cash flows before working capital changesUSD thousand | 34,202 | 41,333 | PDF p. 96 |
| InventoriesUSD thousand | 2,172 | (437) | PDF p. 96 |
| Development propertiesUSD thousand | 37,838 | 15,853 | PDF p. 96 |
| Trade and other receivablesUSD thousand | (6,337) | (21,120) | PDF p. 96 |
| Land development rightsUSD thousand | 1,565 | (32) | PDF p. 96 |
| Trade and other payablesUSD thousand | (6,677) | (23,223) | PDF p. 96 |
| Financial assets at FVTPLUSD thousand | (438) | 2,388 | PDF p. 96 |
| Bank deposits restricted for useUSD thousand | (15,144) | 7,712 | PDF p. 96 |
| Cash generated from operationsUSD thousand | 47,181 | 22,474 | PDF p. 96 |
| Interest receivedUSD thousand | 9,108 | 5,073 | PDF p. 96 |
| Income tax paidUSD thousand | (8,316) | (3,825) | PDF p. 96 |
| Net cash provided by operating activitiesUSD thousand | 47,973 | 23,722 | PDF p. 96 |
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Original report: PDF p. 96 ↗
Group Cash Flows from Investing Activities
11 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Cash Flows from Investing Activities | |||
| Additions to investment propertiesUSD thousand | (2,836) | (3,604) | PDF p. 96 |
| Additions to property plant and equipmentUSD thousand | (10,148) | (11,766) | PDF p. 96 |
| Addition to intangible assetsUSD thousand | (2,628) | (4,135) | PDF p. 96 |
| Dividend received from joint ventureUSD thousand | – | 2,482 | PDF p. 96 |
| Dividend received from financial assets at FVTPLUSD thousand | – | 259 | PDF p. 96 |
| Investments in associated companiesUSD thousand | (957) | (601) | PDF p. 96 |
| Proceeds from disposal of investment propertiesUSD thousand | 3,837 | 3,783 | PDF p. 96 |
| Proceeds from disposal of property plant and equipmentUSD thousand | 1,049 | 4,520 | PDF p. 96 |
| Proceeds from disposal of associated companiesUSD thousand | 330 | – | PDF p. 96 |
| Proceeds from liquidation of joint venturesUSD thousand | 13 | – | PDF p. 96 |
| Net cash used in investing activitiesUSD thousand | (11,340) | (9,062) | PDF p. 96 |
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Original report: PDF p. 96 ↗
Group Cash Flows from Financing Activities
10 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Cash Flows from Financing Activities | |||
| Interest paidUSD thousand | (10,615) | (13,277) | PDF p. 97 |
| Distribution to perpetual securities holdersUSD thousand | (13,442) | (4,550) | PDF p. 97 |
| Redemption of perpetual securitiesUSD thousand | (26,111) | (3,889) | PDF p. 97 |
| Payment of lease liabilities including interest paidUSD thousand | (3,332) | (2,771) | PDF p. 97 |
| Equity loan from non-controlling interestsUSD thousand | 2,711 | 4,412 | PDF p. 97 |
| Proceeds from borrowingsUSD thousand | 35,474 | 12,868 | PDF p. 97 |
| Proceeds from issuance of perpetual bondUSD thousand | 22,000 | 15,000 | PDF p. 97 |
| Repayment of borrowingsUSD thousand | (24,084) | (11,170) | PDF p. 97 |
| Increase in bank deposits restricted for use original labelUSD thousand | 67 | 240 | PDF p. 97 |
| Net cash used in financing activitiesUSD thousand | (17,332) | (3,137) | PDF p. 97 |
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Original report: PDF p. 97 ↗
Group Cash and Cash Equivalents Reconciliation
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Cash and Cash Equivalents Reconciliation | |||
| Net increase in cash and cash equivalentsUSD thousand | 19,301 | 11,523 | PDF p. 97 |
| Cash and cash equivalents at beginning of yearUSD thousand | 27,856 | 32,400 | PDF p. 97 |
| Effects of currency translationUSD thousand | (1,487) | (16,067) | PDF p. 97 |
| Cash and cash equivalents at end of yearUSD thousand | 45,670 | 27,856 | PDF p. 97 |
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Original report: PDF p. 97 ↗
Group Earnings per Share Numerator Note14
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Earnings per Share Numerator Note14 | |||
| Net profit attributable to equity holdersUSD thousand | 20,260 | 9,317 | PDF p. 134 |
| Perpetual securities distribution deductedUSD thousand | (13,442) | (4,550) | PDF p. 134 |
| Net profit used for basic earnings per shareUSD thousand | 6,818 | 4,767 | PDF p. 134 |
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Original report: PDF p. 134 ↗
Group Weighted Shares Note14
3 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Weighted Shares Note14 | |||
| Weighted average ordinary shares for basic EPSThousand shares | 2,396,280 | 2,352,715 | PDF p. 134 |
| Adjustments for share awardsThousand shares | 21,846 | 9,083 | PDF p. 134 |
| Weighted average ordinary shares for diluted EPSThousand shares | 2,418,126 | 2,361,798 | PDF p. 134 |
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Original report: PDF p. 134 ↗
Group Earnings per Share Note14
2 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Earnings per Share Note14 | |||
| Basic earnings per shareUS cents per share | 0.28 | 0.20 | PDF p. 134 |
| Diluted earnings per shareUS cents per share | 0.28 | 0.20 | PDF p. 134 |
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Original report: PDF p. 134 ↗
Group Cash and Cash Equivalents Note15
5 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Group Cash and Cash Equivalents Note15 | |||
| Cash and bank balancesUSD thousand | 143,423 | 110,892 | PDF p. 134 |
| Cash included in disposal group held for saleUSD thousand | 600 | 399 | PDF p. 134 |
| Bank deposits restricted for use deductedUSD thousand | (98,353) | (83,276) | PDF p. 134 |
| Bank overdrafts deductedUSD thousand | – | (159) | PDF p. 134 |
| Cash and cash equivalents per consolidated cash flowsUSD thousand | 45,670 | 27,856 | PDF p. 134 |
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Original report: PDF p. 134 ↗
Group and Company Borrowings Note32
14 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Group and Company Borrowings Note32 | |||||
| Current loans from banks and other institutionsUSD thousand | 69,468 | 63,014 | 20,600 | 21,715 | PDF p. 196 |
| Current bondsUSD thousand | 39,103 | – | 39,103 | – | PDF p. 196 |
| Current bank overdraftUSD thousand | – | 159 | – | 159 | PDF p. 196 |
| Current lease liabilitiesUSD thousand | 2,208 | 2,342 | 290 | 256 | PDF p. 196 |
| Total current borrowingsUSD thousand | 110,779 | 65,515 | 59,993 | 22,130 | PDF p. 196 |
| Non-current loans from banks and other institutionsUSD thousand | 57,293 | 52,993 | – | – | PDF p. 196 |
| Non-current bondsUSD thousand | 13,034 | 50,002 | 13,034 | 50,002 | PDF p. 196 |
| Non-current loans from non-controlling interestsUSD thousand | 8,419 | 8,419 | – | – | PDF p. 196 |
| Non-current lease liabilitiesUSD thousand | 22,914 | 23,941 | 335 | 118 | PDF p. 196 |
| Total non-current borrowingsUSD thousand | 101,660 | 135,355 | 13,369 | 50,120 | PDF p. 196 |
| Total borrowingsUSD thousand | 212,439 | 200,870 | 73,362 | 72,250 | PDF p. 196 |
| Secured borrowingsUSD thousand | 168,369 | 157,569 | 72,737 | 71,717 | PDF p. 196 |
| Unsecured borrowingsUSD thousand | 44,070 | 43,301 | 625 | 533 | PDF p. 196 |
| Total secured and unsecured borrowingsUSD thousand | 212,439 | 200,870 | 73,362 | 72,250 | PDF p. 196 |
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Original report: PDF p. 196 ↗
Borrowings Contractual Repricing Note32
1 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Borrowings Contractual Repricing Note32 | |||||
| Within six monthsUSD thousand | 67,850 | 69,536 | 20,600 | 21,874 | PDF p. 196 |
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Original report: PDF p. 196 ↗
Group and Company Perpetual Securities Note36
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group and Company | 2025Group and Company | Source |
|---|---|---|---|
| Group and Company Perpetual Securities Note36 | |||
| Opening balanceUSD thousand | 90,243 | 79,132 | PDF p. 200 |
| AdditionsUSD thousand | 22,000 | 15,000 | PDF p. 200 |
| RepaymentsUSD thousand | (26,111) | (3,889) | PDF p. 200 |
| Closing balanceUSD thousand | 86,132 | 90,243 | PDF p. 200 |
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Definitions & sources
Original report: PDF p. 200 ↗
Group and Company Share Capital Ordinary Shares Note35
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group and Company | 2025Group and Company | Source |
|---|---|---|---|
| Group and Company Share Capital Ordinary Shares Note35 | |||
| Opening ordinary sharesThousand shares | 2,388,836 | 2,244,327 | PDF p. 200 |
| Consideration shares issuedThousand shares | – | 137,000 | PDF p. 200 |
| Performance share plan shares issuedThousand shares | 13,161 | 7,509 | PDF p. 200 |
| Closing ordinary sharesThousand shares | 2,401,997 | 2,388,836 | PDF p. 200 |
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Definitions & sources
Original report: PDF p. 200 ↗
Group and Company Share Capital Amount Note35
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2026Group and Company | 2025Group and Company | Source |
|---|---|---|---|
| Group and Company Share Capital Amount Note35 | |||
| Opening ordinary sharesUSD thousand | 640,254 | 625,699 | PDF p. 200 |
| Consideration shares issuedUSD thousand | – | 13,784 | PDF p. 200 |
| Performance share plan shares issuedUSD thousand | 902 | 771 | PDF p. 200 |
| Closing ordinary sharesUSD thousand | 641,156 | 640,254 | PDF p. 200 |
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Definitions & sources
Original report: PDF p. 200 ↗
Three-year Financial Review
28 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|
| Three-year Financial Review | ||||
| RevenueUSD million | 220.8 | 205.2 | 233.2 | PDF p. 18 |
| Other gainsUSD million | 7.3 | 12.4 | 12.5 | PDF p. 18 |
| Cost of inventories subcontractors and related costs including inventory changesUSD million | (91.8) | (108.6) | (132.6) | PDF p. 18 |
| Employee compensationUSD million | (27.4) | (23.3) | (25.8) | PDF p. 18 |
| Marketing and commissionUSD million | (36.5) | (20.1) | (17.1) | PDF p. 18 |
| Other operating expensesUSD million | (24.4) | (21.4) | (21.2) | PDF p. 18 |
| Reported Core EBITDAUSD million | 48.2 | 44.2 | 49.0 | PDF p. 18 |
| Finance costsUSD million | (31.5) | (31.5) | (32.1) | PDF p. 18 |
| Amortisation and depreciation of non-financial assetsUSD million | (13.6) | (11.9) | (12.1) | PDF p. 18 |
| Currency losses or gains netUSD million | (1.2) | 1.8 | 0.8 | PDF p. 18 |
| Share of profits of joint ventures original labelUSD million | 1.5 | 4.4 | N.M | PDF p. 18 |
| Share of losses of associated companiesUSD million | (6.3) | (3.2) | (2.6) | PDF p. 18 |
| Net fair value gainsUSD million | 41.9 | 16.3 | 31.2 | PDF p. 18 |
| Gains or losses on disposal of investment propertiesUSD million | 1.5 | N.M | 0.1 | PDF p. 18 |
| Reversal of loss allowance or loss allowance on financial assets at amortised cost netUSD million | 0.2 | (0.2) | 0.3 | PDF p. 18 |
| Impairment losses on non-financial assetsUSD million | (3.5) | (0.1) | (1.7) | PDF p. 18 |
| Write-off of property plant and equipmentUSD million | (0.1) | N.M | N.M | PDF p. 18 |
| Other non-core expenses or incomeUSD million | (9.8) | 0.6 | (0.2) | PDF p. 18 |
| Profit before income taxUSD million | 27.2 | 20.5 | 32.6 | PDF p. 18 |
| Net profitUSD million | 21.2 | 13.6 | 23.9 | PDF p. 18 |
| Net profit attributable to shareholdersUSD million | 18.4 | 9.3 | 20.3 | PDF p. 18 |
| Basic earnings per shareUS cents per share | 0.8 | 0.2 | 0.3 | PDF p. 18 |
| Total assetsUSD million | 1,157.4 | 1,125.6 | 1,149.8 | PDF p. 18 |
| Total liabilitiesUSD million | 481.0 | 489.4 | 543.2 | PDF p. 18 |
| Shareholders equityUSD million | 368.5 | 350.0 | 343.2 | PDF p. 18 |
| Net debtUSD million | 126.1 | 136.4 | 131.6 | PDF p. 18 |
| Net gearing ratio% | 15.7 | 17.7 | 17.8 | PDF p. 18 |
| Net asset value per shareUS cents per share | 16.4 | 14.7 | 14.3 | PDF p. 18 |
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Definitions & sources
Original report: PDF p. 18 ↗
Three-year Cash Flow Review
4 metricsUnits appear below each metric. Scroll to compare years
| Metric / unit | 2024Group | 2025Group | 2026Group | Source |
|---|---|---|---|---|
| Three-year Cash Flow Review | ||||
| Operating cash flowsUSD million | 104.5 | 23.7 | 48.0 | PDF p. 20 |
| Investing cash flowsUSD million | (31.0) | (9.1) | (11.3) | PDF p. 20 |
| Financing cash flowsUSD million | (51.2) | (3.1) | (17.3) | PDF p. 20 |
| Cash and cash equivalents excluding Wave Money customer trust balancesUSD million | 34.6 | 29.7 | 47.3 | PDF p. 20 |
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Definitions & sources
Original report: PDF p. 20 ↗
Where the money comes from
Segment information
By business
Segment information - income statement items by business segment, year ended 31 March 24 lines
| Item / unit | 2026Yoma Land Development | 2026Yoma Central | 2026Yoma Land Services (Myanmar) | 2026Yoma Motors | 2026Leasing | 2026Mobile Financial Services | 2026Yoma F&B | 2026Investments (Myanmar/PRC) | 2026Others (Myanmar/Singapore) | 2026Total | 2025Yoma Land Development | 2025Yoma Central | 2025Yoma Land Services (Myanmar) | 2025Yoma Motors | 2025Leasing | 2025Mobile Financial Services | 2025Yoma F&B | 2025Investments (Myanmar/PRC) | 2025Others (Myanmar/Singapore) | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||
| Total segment salesUS$'000 | 137,065 | – | 12,573 | 16,257 | 5,615 | 19,633 | 38,549 | 8,554 | – | 238,246 | 114,291 | – | 13,440 | 9,512 | 5,784 | 27,850 | 33,044 | 7,772 | – | 211,693 | PDF p. 229PDF p. 231 |
| Less: Inter-segment salesUS$'000 | – | – | (462) | (202) | (892) | – | (159) | (3,293) | – | (5,008) | – | – | (356) | (1,781) | (1,121) | – | (131) | (3,118) | – | (6,507) | PDF p. 229PDF p. 231 |
| Sales to external partiesUS$'000 | 137,065 | – | 12,111 | 16,055 | 4,723 | 19,633 | 38,390 | 5,261 | – | 233,238 | 114,291 | – | 13,084 | 7,731 | 4,663 | 27,850 | 32,913 | 4,654 | – | 205,186 | PDF p. 229PDF p. 231 |
| Results | |||||||||||||||||||||
| Other gains, netUS$'000 | 990 | 692 | 56 | 198 | 713 | 7,935 | 569 | 1,315 | 31 | 12,499 | 590 | 2,117 | 225 | 415 | 2,048 | 4,432 | 194 | 2,395 | 19 | 12,435 | PDF p. 229PDF p. 231 |
| Operating expensesUS$'000 | (100,186) | (568) | (6,622) | (13,622) | (4,153) | (23,867) | (33,231) | (5,751) | (8,757) | (196,757) | (83,763) | (689) | (7,174) | (7,261) | (3,903) | (29,127) | (28,654) | (6,031) | (6,800) | (173,402) | PDF p. 229PDF p. 231 |
| Core EBITDAUS$'000 | 37,869 | 124 | 5,545 | 2,631 | 1,283 | 3,701 | 5,728 | 825 | (8,726) | 48,980 | 31,118 | 1,428 | 6,135 | 885 | 2,808 | 3,155 | 4,453 | 1,018 | (6,781) | 44,219 | PDF p. 229PDF p. 231 |
| Finance costsUS$'000 | (1,156) | (9,973) | – | (143) | (64) | (1,477) | (311) | (3,392) | (15,579) | (32,095) | (2,719) | (8,914) | – | (153) | (1) | (1,336) | (344) | (2,377) | (15,611) | (31,455) | PDF p. 229PDF p. 231 |
| Amortisation and depreciation of non-financial assetsUS$'000 | (516) | (54) | (2,113) | (730) | (2,085) | (2,902) | (2,667) | (829) | (197) | (12,093) | (618) | (73) | (1,945) | (920) | (2,863) | (2,260) | (2,311) | (696) | (186) | (11,872) | PDF p. 229PDF p. 231 |
| Currency gains/(losses), netUS$'000 | 704 | (2) | (5) | 94 | 87 | – | (5) | (20) | (40) | 813 | 437 | (24) | 113 | – | 1,058 | – | (14) | 422 | (202) | 1,790 | PDF p. 229PDF p. 231 |
| Share of (losses)/profits of joint venturesUS$'000 | – | – | – | (9) | – | – | – | 5 | – | (4) | PDF p. 229 | ||||||||||
| Share of losses of associated companiesUS$'000 | – | (194) | – | – | – | – | – | (2,413) | – | (2,607) | – | (1,523) | – | – | – | – | – | (1,637) | – | (3,160) | PDF p. 229PDF p. 231 |
| Net fair value gainsUS$'000 | – | 14,710 | 16,205 | – | – | – | – | 239 | – | 31,154 | PDF p. 229 | ||||||||||
| Gains on disposal of investment propertiesUS$'000 | – | – | 101 | – | – | – | – | – | – | 101 | PDF p. 229 | ||||||||||
| Reversal of loss allowance/ (loss allowance) on financial assets at amortised cost, netUS$'000 | 551 | – | (32) | (79) | (196) | – | – | 16 | – | 260 | PDF p. 229 | ||||||||||
| Impairment losses on non- financial assetsUS$'000 | – | – | – | – | – | (1,599) | – | (61) | – | (1,660) | – | – | – | – | – | (52) | – | (59) | – | (111) | PDF p. 229PDF p. 231 |
| Write-off of property, plant and equipmentUS$'000 | – | – | (1) | – | – | – | (7) | – | – | (8) | – | – | (3) | (1) | – | – | (3) | (11) | – | (18) | PDF p. 229PDF p. 231 |
| Other non-core (expense)/ incomeUS$'000 | (436) | – | 7 | 4 | 1 | – | (29) | 347 | (113) | (219) | (41) | (216) | 989 | (73) | – | – | (36) | 4 | 2 | 629 | PDF p. 229PDF p. 231 |
| Income tax expenseUS$'000 | (4,338) | – | (2,776) | (460) | (442) | (113) | (326) | (151) | (82) | (8,688) | PDF p. 229 | ||||||||||
| Net profit/(loss)US$'000 | 32,678 | 4,611 | 16,931 | 1,308 | (1,416) | (2,390) | 2,383 | (5,434) | (24,737) | 23,934 | 22,691 | (10,014) | 31,075 | (465) | 166 | (581) | 1,639 | (8,096) | (22,837) | 13,578 | PDF p. 229PDF p. 231 |
| Share of profits/(losses) of joint venturesUS$'000 | – | – | 5,166 | (22) | – | – | – | (726) | – | 4,418 | PDF p. 231 | ||||||||||
| Net fair value (losses)/gainsUS$'000 | – | (692) | 21,069 | – | – | – | – | (4,076) | – | 16,301 | PDF p. 231 | ||||||||||
| Losses on disposal of investment propertiesUS$'000 | – | – | (30) | – | – | – | – | – | – | (30) | PDF p. 231 | ||||||||||
| (Loss allowance)/reversal of loss allowance on financial assets at amortised cost, netUS$'000 | (198) | – | (12) | 32 | (33) | – | – | 18 | – | (193) | PDF p. 231 | ||||||||||
| Income tax (expense)/creditUS$'000 | (5,288) | – | (407) | (213) | (803) | (88) | (106) | 24 | (59) | (6,940) | PDF p. 231 | ||||||||||
Notes
Column order as printed: Yoma Land Development, Yoma Central, Yoma Land Services, Yoma Motors, Leasing, Mobile Financial Services, Yoma F&B, Investments, Others, Total. Header lists Myanmar over first 7 segments, Myanmar/PRC over Investments, Myanmar/Singapore over Others. Period: 31 March 2026. Unit US$'000.
Unit US$'000. Period: 31 March 2025 comparative.
Segment information - assets and liabilities by business segment, 31 March 5 lines
| Item / unit | 2026Yoma Land Development | 2026Yoma Central | 2026Yoma Land Services (Myanmar) | 2026Yoma Motors | 2026Leasing | 2026Mobile Financial Services | 2026Yoma F&B | 2026Investments (Myanmar/PRC) | 2026Others (Myanmar/Singapore) | 2026Total | 2025Yoma Land Development | 2025Yoma Central | 2025Yoma Land Services (Myanmar) | 2025Yoma Motors | 2025Leasing | 2025Mobile Financial Services | 2025Yoma F&B | 2025Investments (Myanmar/PRC) | 2025Others (Myanmar/Singapore) | 2025Total | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||||||||||||
| Segment assetsUS$'000 | 242,613 | 408,465 | 193,545 | 17,988 | 17,723 | 136,773 | 19,607 | 93,716 | 19,324 | 1,149,754 | 258,535 | 393,311 | 179,738 | 14,644 | 20,170 | 123,122 | 18,514 | 94,386 | 23,188 | 1,125,608 | PDF p. 230PDF p. 232 |
| Segment assets includes | |||||||||||||||||||||
| - Investments in associated companiesUS$'000 | – | 19,148 | – | – | – | – | – | 15,033 | – | 34,181 | – | 18,384 | – | – | – | – | – | 16,964 | – | 35,348 | PDF p. 230PDF p. 232 |
| - Investments in joint venturesUS$'000 | – | – | – | 2,276 | – | – | – | 94 | – | 2,370 | – | – | – | 2,315 | – | – | – | 97 | – | 2,412 | PDF p. 230PDF p. 232 |
| - Additions to non-current assetsUS$'000 | 2,724 | 3,128 | 1,727 | 554 | 2,686 | 2,952 | 1,625 | 247 | 17 | 15,660 | 2,623 | 5,453 | 3,437 | 1,371 | 1,163 | 4,531 | 1,442 | 648 | 20 | 20,688 | PDF p. 230PDF p. 232 |
| Liabilities | |||||||||||||||||||||
| Segment liabilitiesUS$'000 | 77,050 | 149,874 | 13,335 | 10,598 | 3,509 | 113,452 | 7,733 | 52,326 | 115,290 | 543,167 | 72,728 | 140,643 | 5,117 | 7,861 | 2,837 | 96,642 | 8,946 | 36,625 | 118,042 | 489,441 | PDF p. 230PDF p. 232 |
Notes
Unit US$'000. As at 31 March 2026.
Unit US$'000. As at 31 March 2025 comparative.
By geography
Note 44(a) Geographical information - revenue and non-current assets 6 lines
| Item / unit | 2026Group | 2025Group | Source |
|---|---|---|---|
| Revenue | |||
| Revenue - MyanmarUS$'000 | 232,458 | 204,491 | PDF p. 233 |
| Revenue - People’s Republic of ChinaUS$'000 | 780 | 695 | PDF p. 233 |
| Revenue - total (unlabelled)US$'000 | 233,238 | 205,186 | PDF p. 233 |
| Non-current assets | |||
| Non-current assets - SingaporeUS$'000 | 64,546 | 65,132 | PDF p. 233 |
| Non-current assets - MyanmarUS$'000 | 648,234 | 635,182 | PDF p. 233 |
| Non-current assets - total (unlabelled)US$'000 | 712,780 | 700,314 | PDF p. 233 |
Notes
Information on revenue and non-current assets based on the geographical location of customers and non-current assets, respectively. Unit US$'000. Totals rows have no printed label.
Debt
Borrowings
Liquidity risk – contractual undiscounted maturity, Group
| Item / unit | 2026Less than 1 year | 2026Between 1 to 2 years | 2026Between 2 to 5 years | 2026More than 5 years | Source |
|---|---|---|---|---|---|
| Group 31 March 2026 | |||||
| Borrowings (excluding lease liabilities)US$'000 | 108,571 | 69,848 | 19,360 | – | PDF p. 222 |
| Lease liabilitiesUS$'000 | 2,208 | 1,939 | 10,334 | 111,117 | PDF p. 222 |
Notes
Contracted undiscounted cash flows; balances due within 12 months equal carrying amounts as discounting impact is not significant.
Liquidity risk – contractual undiscounted maturity, Group 31 March 2025
| Item / unit | 2025Less than 1 year | 2025Between 1 to 2 years | 2025Between 2 to 5 years | 2025More than 5 years | Source |
|---|---|---|---|---|---|
| Group 31 March 2025 | |||||
| Borrowings (excluding lease liabilities)US$'000 | 63,173 | 120,659 | 6,527 | – | PDF p. 222 |
| Lease liabilitiesUS$'000 | 2,342 | 3,065 | 10,396 | 114,204 | PDF p. 222 |
Liquidity risk – contractual undiscounted maturity, Company 31 March
| Item / unit | 2026Less than 1 year | 2026Between 1 to 2 years | 2026Between 2 to 5 years | 2026More than 5 years | 2025Less than 1 year | 2025Between 1 to 2 years | 2025Between 2 to 5 years | 2025More than 5 years | Source |
|---|---|---|---|---|---|---|---|---|---|
| Company 31 March | |||||||||
| Borrowings (excluding lease liabilities)US$'000 | 59,703 | 9,089 | 5,302 | – | 21,874 | 50,154 | 3,302 | – | PDF p. 223 |
| Lease liabilitiesUS$'000 | 290 | 245 | 123 | – | 256 | 122 | – | – | PDF p. 223 |
Borrowing notes 3 tables
Borrowings
| Item / unit | 2026Group | 2025Group | 2026Company | 2025Company | Source |
|---|---|---|---|---|---|
| Current | |||||
| Loans from banks and other institutionsUS$'000 | 69,468 | 63,014 | 20,600 | 21,715 | PDF p. 196 |
| BondsUS$'000 | 39,103 | – | 39,103 | – | PDF p. 196 |
| Bank overdraft (Note 15)US$'000 | – | 159 | – | 159 | PDF p. 196 |
| Lease liabilitiesUS$'000 | 2,208 | 2,342 | 290 | 256 | PDF p. 196 |
| Total current borrowings (subtotal, unlabelled)US$'000 | 110,779 | 65,515 | 59,993 | 22,130 | PDF p. 196 |
| Non-current | |||||
| Loans from banks and other institutionsUS$'000 | 57,293 | 52,993 | – | – | PDF p. 196 |
| BondsUS$'000 | 13,034 | 50,002 | 13,034 | 50,002 | PDF p. 196 |
| Loans from non-controlling interestsUS$'000 | 8,419 | 8,419 | – | – | PDF p. 196 |
| Lease liabilitiesUS$'000 | 22,914 | 23,941 | 335 | 118 | PDF p. 196 |
| Total non-current borrowings (subtotal, unlabelled)US$'000 | 101,660 | 135,355 | 13,369 | 50,120 | PDF p. 196 |
| Total | |||||
| Total borrowingsUS$'000 | 212,439 | 200,870 | 73,362 | 72,250 | PDF p. 196 |
| Borrowings are analysed as | |||||
| - securedUS$'000 | 168,369 | 157,569 | 72,737 | 71,717 | PDF p. 196 |
| - unsecuredUS$'000 | 44,070 | 43,301 | 625 | 533 | PDF p. 196 |
| Interest rate repricing exposure | |||||
| Within six monthsUS$'000 | 67,850 | 69,536 | 20,600 | 21,874 | PDF p. 196 |
Notes
Note (a): Total borrowings are mainly made up of a Thai baht bond issued by the Company, which is fully guaranteed by the Credit Guarantee and Investment Facility, the limited recourse loan facility to the Yoma Central project from the Asian Development Bank (“ADB”) and IFC, loans from the development financial institution Nederlandse Financierings-maatschappij Voor Ontwikkelingslanden N.V., and loans from Myanmar and other international banks and lenders.
The interest-rate repricing table on page 196 shows only the 'Within six months' row in the extracted text; other repricing bands were not printed on that page.
Note 32(d): Loans from non-controlling interests are unsecured, interest bearing and settlement is not expected within twelve months.
Currency exposure – Group 2026: borrowings and lease liabilities by currency
| Item / unit | 2026Group SGD | 2026Group MMK | 2026Group USD | 2026Group THB | 2026Group Others | 2026Group Total | Source |
|---|---|---|---|---|---|---|---|
| Financial liabilities | |||||||
| Lease liabilitiesUS$'000 | 98 | 4,331 | 20,537 | 156 | – | 25,122 | PDF p. 208 |
Notes
Borrowings (excluding lease liabilities) row wraps across two lines: SGD –, MMK 53,910, USD 81,270, THB 52,137, Others –, Total 187,317. Printed as 'Borrowings (excluding lease liabilities) – 53,910 81,270 52,137 – 187,317'.
Currency exposure – Group 2025: lease liabilities by currency
| Item / unit | 2025Group SGD | 2025Group MMK | 2025Group USD | 2025Group THB | 2025Group Others | 2025Group Total | Source |
|---|---|---|---|---|---|---|---|
| Financial liabilities | |||||||
| Lease liabilitiesUS$'000 | 41 | 4,730 | 21,512 | – | – | 26,283 | PDF p. 209 |
Notes
Borrowings (excluding lease liabilities) 2025: SGD 159, MMK 39,095, USD 85,331, THB 50,002, Others –, Total 174,587 (row wraps across lines).
Payout
Dividends & distributions
Dividends declared and proposed
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Dividend for FY2026 | no dividend for FY2026 | Reporting year FY2026 (annual report 2026) | PDF p. 69 |
Extracted from Yoma Strategic Holdings Ltd. Annual Report 2026 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. 88 |
| Engagement director | Mr. Loh Ji Kin | Group | PDF p. 88 |
| Opinion | true and fair view | Group and Company | PDF p. 80 |
Key audit matters
| Item | Value | Period / scope | Source |
|---|---|---|---|
| Valuation and impairment of non-financial assets | The uncertain economic and business environment in Myanmar has created a high level of uncertainty to global economic prospects, including the business segments in which the Group operates. | Group | PDF p. 82 |
Extracted from Yoma Strategic Holdings Ltd. 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 Yoma Strategic Holdings Ltd. Annual Report 2026, including retrospective adjustments. Adjusted and reported earnings may have different definitions; refer to each statement’s notes.
Cash-flow closing cash differs from financial-position cash and bank balances because Note15 adds disposal-group cash and deducts restricted bank deposits and bank overdrafts; the note reconciles exactly to both statements. Restricted FY2026 deposits98.353m include96.691m held in trust for mobile financial-platform customers and1.662m debt-service reserve; these are not unrestricted Group cash. Separately3.191m under floating charge is disclosed without an additional deduction. The financing row labelled increase in restricted deposits is printed as a positive amount; original signs and label are retained.
Group equity retains perpetual securities, accumulated losses and NCI movements separately. Perpetual distributions reduce accumulated profits rather than operating expenses. NCI loan repayments and put-option accretion remain as reported in equity.
Financial position keeps Group/Company columns separate. Perpetual securities are reported in equity; put options to non-controlling interests are liabilities. Disposal-group assets and associated liabilities remain separate.
Income and comprehensive-income statements are USD thousands for financial year ended31 March2026, with FY2025 comparatives. EPS is in US cents. Reported Core EBITDA retains the report definition, including other gains separately disclosed.
FY2025 share of associated-company OCI is printed as a dash with asterisk meaning less thanUSD1000. The display retains the dash and this qualification rather than asserting an exact zero.
Audited scope is Group consolidated income, comprehensive income, equity and cash flows, plus Group/Company financial position. No separate Company income, equity or cash-flow statement is asserted. Borrowings and perpetual-support notes retain original classification. Note32 reports covenant compliance at31 March2026; Note36 classifies perpetual securities as equity with discretion to defer distributions. Current Thai-baht bonds39.103m are not netted against the noncurrent13.034m balance.
FY2026 report provides three-year financial review forFY2024–FY2026, not a five-year summary. Earlier years remain a historical-backfill task; none are fabricated. Review amounts are USD millions and per-share figures have one decimal place; audited statements are USD thousands and EPS two decimals. N.M means not meaningful and is retained rather than replaced by zero.
Cash review excludes Wave Money customer trust balances only. Its FY2026 cash47.3m differs from audited cash equivalents45.670m because audited Note15 additionally excludes debt-service reserve1.662m; FY2025 review29.7m versus audited27.856m additionally reflects1.729m reserve and0.159m overdraft.
Original review rounding differs in FY2025 inventory/subcontractor cost aggregation: printed108.6m versus audited sum108.545m rounding to108.5m. The original review value is retained with its qualification.
These tables show the available extracted figures. The original annual report contains the full statements, notes and definitions.