Link: https://links.sgx.com/1.0.0/corporate-announcements/SF9SHXM32B2FXN80/27842270620d399f9971ba9e01790324ffd758e9efaf7824fe12f21cffaafdee

Summary:

• Non-current liabilities increased by S$65,000 after reclassification of lease liabilities between current and non-current categories.

• Investments in subsidiaries reclassified as assets held for sale due to the disposal of Compact Energy Sdn. Bhd., completed September 2025 (change of S$13.54 million).

• Net cash from operating activities is lower in audited statements (S$1.84 million vs. S$4.13 million unaudited) due to adjustments for impairment reversal, unrealised currency translation, and inventory reclassification.

• Cash subjected to foreign exchange control reclassified under cash movement, not investing activities, for more accurate disclosure.

• Net cash from investing activities is lower (-S$2.47 million variance) after reclassifying currency-controlled funds.

• Net increase in cash and cash equivalents is S$1.74 million audited, vs. S$6.72 million unaudited; main variances stem from accurate presentation of movements subject to FX controls.

• Board advises shareholders to read the full audited results in the FY2025 Annual Report for final details and explanations.