Link: https://links.sgx.com/1.0.0/corporate-announcements/FOQ51J0KE5PM4MTW/2155f8c187d9361bc5a6cbed3e3a3dfe0c45cb3519fbe920caeb2cd8ad0bc811

Summary:

• Adjustments and reclassifications after audit affected various financial items for FY2025 as per SGX Catalist rules.

• Key changes included the reclassification of a A$375,783 intangible asset write-off now recorded as a loss on disposal of a group-owned outlet under “Papparich.”

• Overall profit attributable to equity holders increased after audit, with A$498,061 in the audited statements (up A$85,733 from unaudited).

• Currency translation differences and loss from discontinued UK subsidiaries led to significant increases in other comprehensive loss, affecting both reserves and retained earnings.

• Right-of-use assets reclassified from current to non-current for greater accuracy in reporting.

• Certain cash flow items, such as asset purchases, were reclassified into finance leases, affecting investing and financing activity totals.

• These material variances aim to ensure more accurate representation of the Group’s financial position following external audit.