Financial Statements and Related Announcement::First Quarter Results

TABLE OF CONTENTS

Page No.

A

CONDENSED INTERIM CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

1

B

CONDENSED INTERIM STATEMENTS OF FINANCIAL POSITION

2

C

CONDENSED INTERIM STATEMENTS OF CHANGES IN EQUITY

3

D

CONDENSED INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS

4

E

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

5-15

F

OTHER INFORMATION REQUIRED BY LISTING RULE APPENDIX 7.2

16-20

n.m - "not meaningful"

$- SGD

Group

Note

First Quarter Ended

30-Jun-21

30-Jun-20 Change

$ '000

$ '000

%

Revenue

4

7,380

8,500

-13%

Cost of sales

(7,297)

(8,135)

-10%

Gross profit

83

365

-77%

Other income

5

4

59

-93%

Selling & Distribution expenses

(137)

(317)

-57%

Administrative expenses

(244)

(193)

25%

Other expenses

6

-

(34)

-100%

Finance costs

6

(9)

(2)

500%

Loss for the period before income tax

6

(303)

(122)

148%

Income tax expense

7

-

-

Loss for the period, net of income tax

(303)

(122)

148%

Other comprehensive income/(loss):

Items that may be reclassified subsequently to profit

or loss:

Exchange difference arising from translation of foreign

operations

90

(361)

n.m

Other comprehensive income/(loss) for the period, net

of income tax:

90

(361)

n.m

Total comprehensive loss for the period

(213)

(483)

-56%

Loss per share attributable to equity holders of

the Company (Cents per share)

Basic and diluted loss per share

(0.04)

(0.02)

-100%

Capital

Foreign

Reserve for

Other

Share

Treasury

currency

contingent

Accumulated

reduction

reserves

Total equity

capital

reserve

shares

translation

issuance of

total

losses

reserve

shares

$ '000

$ '000

$ '000

$ '000

$ '000

$ '000

$ '000

$ '000

GROUP

Bal at 01/04/2021

141,887

18,384

(299)

(1,645)

-

16,440

(149,605)

8,722

Loss for the period

-

-

-

-

-

-

(303)

(303)

Other comprehensive loss for the period

Exchange differences arising from translation of

foreign operations

-

-

-

90

-

90

-

90

Total comprehensive loss for the period

-

-

-

90

-

90

(303)

(213)

Bal at 30/06/2021

141,887

18,384

(299)

(1,555)

-

16,530

(149,908)

8,509

GROUP

Bal at 01/04/2020

141,887

18,384

(299)

(1,725)

-

16,360

(150,511)

7,736

Loss for the period

-

-

-

-

-

-

(122)

(122)

Other comprehensive loss

Exchange differences arising from translation of

foreign operations

-

-

-

(361)

-

(361)

-

(361)

Total comprehensive loss for the period

-

-

-

(361)

-

(361)

(122)

(483)

Bal at 30/06/2020

141,887

18,384

(299)

(2,086)

-

15,999

(150,633)

7,253