XMH HOLDINGS LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No: 201010562M)
Condensed Interim Consolidated Financial
Statements
For the First Half Year Ended 31 October 2021
Tables of contents | Page | ||
A | Condensed Interim Consolidated Statement of Profit or Loss and | 1 | |
Other Comprehensive Income/(loss) | |||
B | Condensed Interim Statements of Financial Position | 2 | - 3 |
C | Condensed Interim Statements of Changes in Equity | 4 | - 6 |
D | Condensed Interim Consolidated Statement of Cash Flows | 7 | - 8 |
E | Notes to the Condensed Interim Consolidated Financial Statements | 9 - 23 | |
F | Other Information Required Pursuant by Listing Rule Appendix 7.2 | 24 | - 31 |
Page 0 of 32
XMH HOLDINGS LTD.
(Company Registration No.: 201010562M)
UNAUDITED FIRST HALF YEAR CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS ANNOUNCEMENT FOR THE PERIOD ENDED 31 OCTOBER 2021
- Condensed interim consolidated statement of profit or loss and other comprehensive income/(loss).
Group | ||||
(In S$'000) | Actual | Actual | Change | |
Description | Note | 1HFY2022 | 1HFY2021 | % |
Revenue | 4 | 33,253 | 28,697 | 15.9 |
Cost of sales | (24,593) | (22,206) | 10.7 | |
Gross profit | 8,660 | 6,491 | 33.4 | |
Other income | 1,043 | 2,256 | (53.8) | |
Distribution expenses | (1,814) | (1,520) | 19.3 | |
Administrative expenses | (6,403) | (5,959) | 7.5 | |
Net impairment losses on financial assets | (25) | (232) | (89.2) | |
Results from operating activities | 1,461 | 1,036 | 41.0 | |
Finance income | 519 | 97 | NM | |
Finance costs | (345) | (455) | (24.2) | |
Net finance income/(costs) | 174 | (358) | NM | |
Profit before tax | 6 | 1,635 | 678 | NM |
Income tax expense | 7 | (566) | (74) | NM |
Profit after tax | 1,069 | 604 | 77.0 | |
Items that are or may be reclassified subsequently to | ||||
profit or loss | ||||
Exchange differences arising from translation of the | ||||
financial statements of the subsidiary corporations | (535) | (272) | 96.7 | |
Total other comprehensive loss for the period, net of tax | (535) | (272) | 96.7 | |
Total comprehensive income for the period, net of | ||||
period | 534 | 332 | 60.8 | |
Profit/(loss) attributable to: | ||||
Owners of the Company | 1,057 | 719 | 47.0 | |
Non-controlling interests | 12 | (115) | NM | |
1,069 | 604 | 77.0 | ||
Total comprehensive income/(loss) attributable to: | ||||
Owners of the Company | 422 | 443 | (4.7) | |
Non-controlling interests | 112 | (111) | NM | |
534 | 332 | 60.8 | ||
Earnings per share for the profit for the period | ||||
attributable to the owners of the Company during the | ||||
period: | ||||
Basic (SGD in cent) | 0.97 | 0.66 | ||
Diluted (SGD in cent) | 0.97 | 0.66 | ||
Note:
NM denotes not meaningful where there is no comparative or the fluctuation is more than 100%
Page 1 of 31
XMH HOLDINGS LTD.
(Company Registration No.: 201010562M)
UNAUDITED FIRST HALF YEAR CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS ANNOUNCEMENT FOR THE PERIOD ENDED 31 OCTOBER 2021
- Condensed interim statements of financial position.
(In S$'000) | Group | Company | |||
Description | Note | 31 Oct 2021 | 30 Apr 2021 | 31 Oct 2021 | 30 Apr 2021 |
ASSETS | |||||
Non-current assets | |||||
Property, plant and equipment | 10 | 45,116 | 46,616 | 41,278 | 42,684 |
Right-of-use assets | 14 | 5,870 | 6,031 | 5,780 | 5,915 |
Investment in subsidiary corporations | - | - | 11,297 | 11,297 | |
Intangible assets | 11 | 8,506 | 8,506 | - | - |
Other financial assets | 12 | 360 | 350 | - | - |
Club memberships | 201 | 207 | - | - | |
Deferred tax assets | 493 | 491 | - | - | |
Total non-current assets | 60,546 | 62,201 | 58,355 | 59,896 | |
Current assets | |||||
Inventories | 27,046 | 22,179 | - | - | |
Trade and other receivables | 10,224 | 19,903 | 1,619 | 1,972 | |
Prepayment | 340 | 183 | 29 | 13 | |
Contract assets | 17,483 | 13,193 | - | - | |
Cash and short-term deposits | 13 | 7,149 | 7,661 | 376 | 589 |
Tax recoverable | 34 | 10 | - | - | |
Total current assets | 62,276 | 63,129 | 2,024 | 2,574 | |
TOTAL ASSETS | 122,822 | 125,330 | 60,379 | 62,470 | |
EQUITY AND LIABILITIES | |||||
Current liabilities | |||||
Trade and other payables | 16,767 | 13,165 | 7,905 | 8,292 | |
Deferred grant income | - | 115 | - | 5 | |
Contract liabilities | 460 | 457 | - | - | |
Loans and borrowings | 15 | 12,722 | 16,389 | 2,255 | 2,228 |
Current tax payables | 1,961 | 1,533 | 1,515 | 1,459 | |
Total current liabilities | 31,910 | 31,659 | 11,675 | 11,984 | |
Net current assets/(liabilities) | 30,366 | 31,470 | (9,651) | (9,410) | |
Non-current liabilities | |||||
Other payables | 121 | 14 | 121 | 204 | |
Loans and borrowings | 15 | 43,421 | 46,816 | 33,017 | 34,158 |
Deferred tax liabilities | 138 | 143 | - | - | |
Total non-current liabilities | 43,680 | 46,973 | 33,138 | 34,362 | |
TOTAL LIABILITIES | 75,590 | 78,632 | 44,813 | 46,346 | |
Page 2 of 31
XMH HOLDINGS LTD.
(Company Registration No.: 201010562M)
UNAUDITED FIRST HALF YEAR CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS ANNOUNCEMENT FOR THE PERIOD ENDED 31 OCTOBER 2021
- Condensed interim statements of financial position. (cont'd)
(In S$'000) | Group | Company | |||
Description | Note | 31 Oct 2021 | 30 Apr 2021 | 31 Oct 2021 | 30 Apr 2021 |
EQUITY AND LIABILITIES | |||||
EQUITY | |||||
Equity attributable to owners of the | |||||
Company | |||||
Share capital | 16 | 39,780 | 39,780 | 39,780 | 39,780 |
Reserve for own shares | (3,292) | (3,292) | (3,292) | (3,292) | |
Other reserves | (7,515) | (6,880) | 2,292 | 2,292 | |
Accumulated profits/(losses) | 18,563 | 17,506 | (23,214) | (22,656) | |
47,536 | 47,114 | 15,566 | 16,124 | ||
Non-controlling interests | (304) | (416) | - | - | |
Total equity | 47,232 | 46,698 | 15,566 | 16,124 | |
TOTAL EQUITY AND LIABILITIES | 122,822 | 125,330 | 60,379 | 62,470 | |
Page 3 of 31
XMH HOLDINGS LTD.
(Company Registration No.: 201010562M)
UNAUDITED FIRST HALF YEAR CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS ANNOUNCEMENT FOR THE PERIOD ENDED 31 OCTOBER 2021
C. Condensed interim statements of changes in equity
Attributable to owners of the Company
GROUP | Reserve | Share | Foreign | Non- | ||||
Share | Currency | Accumulated | Total | |||||
for Own | Option | Total | controlling | |||||
Description (in S$'000) | Capital | Translation | Profits | Equity | ||||
Shares | Reserve | Interests | ||||||
Reserve | ||||||||
1HFY2022 | ||||||||
At 1 May 2021 | 39,780 | (3,292) | 2,292 | (9,172) | 17,506 | 47,114 | (416) | 46,698 |
Profit for the financial period | - | - | - | - | 1,057 | 1,057 | 12 | 1,069 |
Other comprehensive loss | ||||||||
Exchange differences arising from translation of the | - | - | - | (635) | - | (635) | 100 | (535) |
financial statements of the subsidiary corporations | ||||||||
Other comprehensive loss for the financial period, | - | - | - | (635) | - | (635) | 100 | (535) |
net of tax | ||||||||
Total comprehensive income/(loss) for the financial | - | - | - | (635) | 1,057 | 422 | 112 | 534 |
period | ||||||||
At 31 October 2021 | 39,780 | (3,292) | 2,292 | (9,807) | 18,563 | 47,536 | (304) | 47,232 |
Page 4 of 31
This is an excerpt of the original content. To continue reading it, access the original document here.
Attachments
- Original Link
- Original Document
- Permalink
Disclaimer
XMH Holdings Ltd. published this content on 13 December 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 13 December 2021 09:35:07 UTC.