Link: https://links.sgx.com/1.0.0/corporate-announcements/VUUHBLBY0UHROWMY/43e2e9881d3bf3c0c103f261bef36563abf6a4815c07a69251112a00c84973ab

Summary:

• Income Statement:

  • No change to group revenue, cost of sales, gross profit, or most expense lines.

  • Loss for the year (after tax): Audited loss was RM13.83m vs. unaudited RM13.30m (variance: RM0.53m higher loss).

  • Reclassification: RM3,300 from administrative to other expenses and reversal of impairment, and RM527,916 reclassified from retained earnings to profit or loss as loss on deconsolidation of subsidiary (shopperplus Myanmar Co., Ltd.).

  • Non-controlling interest loss unchanged at RM376,589.

  • Basic/diluted loss per share: (12.37) sen audited, (11.88) sen unaudited.

• Other Comprehensive Income:

  • No change to total comprehensive loss or other equity line items.

• Balance Sheet:

  • No change to total assets, equity, or liabilities.

  • RM2,616,260 investment in associates reclassified from current to non-current assets (due to the cessation of Marvel Distribution Sdn. Bhd. operations).

  • All other financial positions remain as previously reported.

• Cash Flows:

  • Immaterial differences in cash flows from operating/investing activities due to minor expense reclassifications and unrealised forex adjustments.

  • No changes in cash flows from financing.

• Notes:

  • All material variances are due to reclassification or audit adjustments and do not impact the underlying cash, equity, or balance sheet integrity.

  • Shareholders are advised to review the full audited statements, which provide further clarifications and reconciliations. No impact on group’s core business or liquidity.

TL;DR: The only material differences between audited and unaudited FY2025 results for Shopper360 are due to minor audit reclassifications and reclassification of an associate from current to non-current assets; total group financial position and cash flows are unaffected.