(Company Registration Number: 200415164G)
UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS
FOR THE FIRST QUARTER ENDED 30 JUNE 2021
Pursuant to Rule 705(2C) of the Listing Manual Section B: Rules of Catalist, the Singapore Exchange Regulation requires the Company to continue to announce its quarterly financial statements with effect from 7 February 2020.
This announcement has been prepared by the Company and its contents have been reviewed by the Company's sponsor, RHT Capital Pte. Ltd. ("Sponsor"), for compliance with the relevant rules of the Singapore Exchange Securities Trading Limited ("SGX-ST"). The Sponsor has not independently verified the contents of this announcement.
This announcement has not been examined or approved by the SGX-ST and the SGX-ST assumes no responsibility for the contents of this announcement, including the correctness of any of the statements or opinions made or reports contained in this announcement.
The contact person for the Sponsor is Mr. Khong Choun Mun, Registered Professional, 6 Raffles Quay, #24-02, Singapore 048580, sponsor@rhtgoc.com.
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(Company Registration Number: 200415164G)
TABLE OF CONTENTS
A. | Condensed interim consolidated statement of profit or loss and other comprehensive | 3 |
income | ||
B. | Condensed interim balance sheets | 4 |
C. | Condensed interim statements of changes in equity | 5 |
D. | Condensed interim consolidated statement of cash flows | 6 |
E. | Notes to condensed interim consolidated financial statements | 7 |
F. | Other information required by Listing Rule Appendix 7C | 16 |
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(Company Registration Number: 200415164G)
A. Condensed interim consolidated statement of profit or loss and other comprehensive income | |||||||
Group | |||||||
3 months | 3 months | ||||||
3 months | 3 months | ||||||
ended | ended | % of | ended | ended | % of | ||
31-Mar-21 | 31-Mar-20 | change | 30-Jun-21 | 30-Jun-20 | change | ||
S$'000 | S$'000 | + / (-) | Note | S$'000 | S$'000 | + / (-) | |
Revenue | (1,948) | 3,482 | (156) | E4 | 3,394 | 2,820 | 20 |
Cost of sales | 2,767 | (1,642) | (268) | (2,334) | (2,732) | (15) | |
Gross profit | 819 | 1,840 | (56) | 1,060 | 88 | 1,105 | |
Other operating income | (197) | 518 | (138) | E6.1 | 196 | 1,331 | (85) |
Distribution costs | 18 | (183) | (110) | (72) | (83) | (13) | |
Administrative and general expenses | 3,436 | (4,861) | (171) | (1,900) | (2,211) | (14) | |
Share of results from investments in associates | (113) | 128 | N.M | 2 | 37 | (95) | |
Share of results from investments in joint ventures | 31 | 1,524 | (98) | (2) | (16) | (88) | |
Finance costs | 2,514 | (1,496) | (268) | (1,267) | (1,312) | (3) | |
Loss before tax | 5,886 | (4,888) | (220) | (1,983) | (2,166) | (8) | |
Income tax expenses | 208 | (194) | N.M | E7 | (35) | (240) | (85) |
Loss after tax | 6,094 | (5,082) | (220) | (2,018) | (2,406) | (16) | |
Other comprehensive income for the period, after tax: | |||||||
Item that may be subsequently reclassified to profit or loss: | |||||||
Exchange difference on translation of foreign operations | (3,211) | (1,139) | N.M | 1,685 | 2,578 | (35) | |
Total comprehensive income for the period | 2,883 | (6,221) | (146) | (333) | 172 | (294) | |
Loss attributable to: | |||||||
Owners of the Company | 5,978 | (1,990) | (400) | (1,937) | (2,161) | (10) | |
Non-controlling interests | 738 | (734) | (201) | (81) | (245) | (67) | |
6,716 | (2,724) | (347) | (2,018) | (2,406) | (16) | ||
Total comprehensive income attributable to: | |||||||
Owners of the Company | 3,293 | (2,551) | (229) | (256) | (18) | 1,322 | |
Non-controlling interests | 212 | (1,312) | (116) | (77) | 190 | (141) | |
3,505 | (3,863) | (191) | (333) | 172 | (294) | ||
Loss per share for the period attributable to the | |||||||
owners of the Company: | |||||||
Basic and diluted (SGD in cent) | (0.17) | (0.20) | |||||
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(Company Registration Number: 200415164G)
B. Condensed interim balance sheets
Note
ASSETS Non-current assets
Property, plant and equipmentE9 Investments in subsidiaries
Investments in associates Investments in joint ventures Deferred tax assets
Total non-current assets
Current assets
Development properties
Inventories
Trade and other receivables
Other current assets
Contract costs
Cash and bank balances
Total current assets
Total assets
LIABILITIES
Current liabilities
Bank borrowings (secured)E10 Finance leases
Lease liabilities Contract liabilities Tax payable
Trade and other payables Loans from shareholders
Total current liabilities
Non-current liabilities
Deferred tax liabilities
Bank borrowings (secured)E10 Finance leases
Lease liabilities
Loan from a non-controlling interest
Total non-current liabilities
Total liabilities
NET ASSETS
EQUITY
Equity attributable to equity holders of the Company
Share capitalE11 Foreign currency translation reserves
Revaluation reserve Other reserves
Retained earnings/ (Accumulated losses)
Non-controlling interests
Total equity
Group | Company | ||
30-Jun-21 | 31-Mar-21 | 30-Jun-21 | 31-Mar-21 |
S$'000 | S$'000 | S$'000 | S$'000 |
40,501 | 40,775 | 1 | 2 |
- | - | 143,945 | 143,743 |
309 | 306 | - | - |
104,791 | 103,167 | - | - |
- | 52 | - | - |
145,601 | 144,300 | 143,946 | 143,745 |
125,656 | 126,718 | - | - |
328 | 329 | - | - |
4,412 | 1,719 | 3,014 | 2,003 |
607 | 633 | 16 | 29 |
538 | 636 | - | - |
1,161 | 1,783 | 94 | 89 |
132,702 | 131,818 | 3,124 | 2,121 |
278,303 | 276,118 | 147,070 | 145,866 |
1,346 | 3,694 | - | - |
35 | 35 | - | - |
89 | 139 | - | - |
1,440 | 1,996 | - | - |
1,653 | 1,656 | - | - |
17,643 | 16,386 | 5,330 | 4,661 |
43,144 | 41,301 | 43,144 | 41,301 |
65,350 | 65,207 | 48,474 | 45,962 |
2,584 | 2,583 | - | - |
79,708 | 77,408 | - | - |
69 | 78 | - | - |
100 | 107 | - | - |
11,382 | 11,292 | - | - |
93,843 | 91,468 | - | - |
159,193 | 156,675 | 48,474 | 45,962 |
119,110 | 119,443 | 98,596 | 99,904 |
78,940 | 78,940 | 294,506 | 294,506 |
(557) | (2,238) | - | - |
37,768 | 37,768 | - | - |
1,681 | 1,681 | - | - |
(1,046) | 891 | (195,910) | (194,602) |
116,786 | 117,042 | 98,596 | 99,904 |
2,324 | 2,401 | - | - |
119,110 | 119,443 | 98,596 | 99,904 |
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(Company Registration Number: 200415164G)
C. Condensed interim statements of changes in equity | ||||||||
Foreign | Retained | Equity | ||||||
currency | earnings/ | attributable to | ||||||
translation | Revaluation | (Accumulated | equity holders | Non-controlling | ||||
Share capital | reserves | reserve | Other reserves | losses) | of the Company | interests | Total equity | |
Group | S$'000 | S$'000 | S$'000 | S$'000 | S$'000 | S$'000 | S$'000 | S$'000 |
As at 1 April 2021 | 78,940 | (2,238) | 37,768 | 1,681 | 891 | 117,042 | 2,401 | 119,443 |
Total comprehensive income for the period | ||||||||
Loss for the period | ||||||||
- | - | - | - | (1,937) | (1,937) | (81) | (2,018) | |
Other comprehensive income for the period | ||||||||
Exchange difference on translation of foreign operations | - | 1,681 | - | - | - | 1,681 | 4 | 1,685 |
Total comprehensive income for the financial period | ||||||||
- | 1,681 | - | - | (1,937) | (256) | (77) | (333) | |
As at 30 June 2021 | 78,940 | (557) | 37,768 | 1,681 | (1,046) | 116,786 | 2,324 | 119,110 |
As at 1 April 2020 | 78,940 | (6,895) | 37,768 | 1,681 | 10,606 | 122,100 | 3,586 | 125,686 |
Total comprehensive income for the period | ||||||||
Loss for the period | ||||||||
- | - | - | - | (2,161) | (2,161) | (245) | (2,406) | |
Other comprehensive income for the period | ||||||||
Exchange difference on translation of foreign operations | - | 2,143 | - | - | - | 2,143 | 435 | 2,578 |
Total comprehensive income for the financial period | ||||||||
- | 2,143 | - | - | (2,161) | (18) | 190 | 172 | |
As at 30 June 2020 | 78,940 | (4,752) | 37,768 | 1,681 | 8,445 | 122,082 | 3,776 | 125,858 |
Company
As at 1 April 2021
Loss for the period, representing total comprehensive income for the period
As at 30 June 2021
Accumulated | ||
Share capital | losses | Total equity |
S$'000 | S$'000 | S$'000 |
294,506 | (194,602) | 99,904 |
- | (1,308) | (1,308) |
294,506 | (195,910) | 98,596 |
As at 1 April 2020 | 294,506 | (182,901) | 111,605 |
Loss for the period, representing total comprehensive income | |||
for the period | - | (867) | (867) |
As at 30 June 2020 | 294,506 | (183,768) | 110,738 |
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