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(FY)May 31, 2024 | (Q6)Nov 30, 2023 | (FY)May 31, 2023 | (Q6)Nov 30, 2022 | (FY)May 31, 2022 | (Q6)Nov 30, 2021 | (FY)May 31, 2021 | (Q6)Nov 30, 2020 | (FY)May 31, 2020 | (Q6)Nov 30, 2019 | |
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Cash flow from operating activities | ||||||||||
Earning before tax | 43.60%703.45K | ---- | -77.77%489.87K | ---- | 1.74%2.2M | ---- | 1,826.13%2.17M | ---- | 98.27%-125.5K | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -331.20%-282.41K | ---- | -86.92%-65.5K | ---- | -1,418.15%-35.04K | ---- | 33.79%-2.31K | ---- | 25.61%-3.49K | ---- |
Interest expense - adjustment | 42.36%123.09K | ---- | 41.89%86.46K | ---- | -8.87%60.94K | ---- | 84.10%66.87K | ---- | --36.32K | ---- |
Attributable subsidiary (profit) loss | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 326.25%110.22K | ---- |
Impairment and provisions: | -75.26%62.81K | ---- | 252.52%253.91K | ---- | -149.96%-166.48K | ---- | -67.77%333.23K | ---- | -30.59%1.03M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --316.05K | ---- |
-Impairmen of inventory (reversal) | 112.10%208.64K | ---- | 3,167.02%98.37K | ---- | -75.50%3.01K | ---- | 1,366.35%12.29K | ---- | -96.58%838 | ---- |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | ---169.49K | ---- | ---- | ---- | ---- | ---- |
-Other impairments and provisions | -193.76%-145.83K | ---- | --155.54K | ---- | ---- | ---- | -55.24%320.94K | ---- | -51.06%716.99K | ---- |
Asset sale loss (gain): | --14 | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---24.5K | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---24.5K | ---- |
-Loss (gain) on sale of property, machinery and equipment | --14 | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | -8.22%1.48M | ---- | 13.15%1.61M | ---- | -22.19%1.42M | ---- | -4.72%1.83M | ---- | 70.40%1.92M | ---- |
-Amortization of intangible assets | -94.70%21.91K | ---- | -0.00%413.71K | ---- | -53.61%413.71K | ---- | -11.90%891.74K | ---- | 1.61%1.01M | ---- |
Special items | 148.62%199.18K | ---- | -66.46%-409.7K | ---- | 73.09%-246.13K | ---- | -84.06%-914.57K | ---- | -392.66%-496.88K | ---- |
Operating profit before the change of operating capital | 16.20%2.28M | ---- | -39.34%1.97M | ---- | -6.85%3.24M | ---- | 41.98%3.48M | ---- | 155.26%2.45M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | 299.36%41.06K | ---- | -248.26%-20.6K | ---- | -86.62%13.89K | ---- | -57.27%103.84K | ---- | 131.68%243.02K | ---- |
Accounts receivable (increase)decrease | 164.87%544.65K | ---- | -121.14%-839.61K | ---- | 326.89%3.97M | ---- | 8.32%-1.75M | ---- | -3,941.42%-1.91M | ---- |
Accounts payable increase (decrease) | 87.59%-209.34K | ---- | -982.69%-1.69M | ---- | -90.34%191.13K | ---- | 607.48%1.98M | ---- | 127.34%279.77K | ---- |
Special items for working capital changes | -121.58%-1.93M | ---- | -200.63%-870.64K | ---- | 116.15%865.15K | ---- | -76.34%400.25K | ---- | -55.38%1.69M | ---- |
Cash from business operations | 150.44%732.18K | ---- | -117.52%-1.45M | ---- | 96.66%8.28M | ---- | 52.87%4.21M | ---- | 215.50%2.76M | ---- |
Other taxs | -1,493.31%-28.6K | ---- | 94.63%-1.8K | ---- | -27.50%-33.43K | ---- | -654.34%-26.22K | ---- | 85.92%-3.48K | ---- |
Special items of business | -70.18%121.69K | 68.93%-1.84M | --408.12K | -249.40%-5.92M | ---- | -32.53%3.96M | ---- | 1,027.33%5.87M | ---- | -162.22%-633.28K |
Net cash from operations | 178.95%825.26K | 68.93%-1.84M | -112.67%-1.05M | -249.40%-5.92M | 97.09%8.25M | -32.53%3.96M | 52.11%4.19M | 1,027.33%5.87M | 214.17%2.75M | -162.22%-633.28K |
Cash flow from investment activities | ||||||||||
Interest received - investment | 331.20%282.41K | ---- | 86.92%65.5K | ---- | 1,418.15%35.04K | ---- | -33.79%2.31K | ---- | -25.61%3.49K | ---- |
Loan receivable (increase) decrease | ---- | ---- | ---1.43M | ---- | ---- | ---- | ---- | ---- | ---155.58K | ---- |
Sale of fixed assets | ---- | ---- | --516 | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Purchase of fixed assets | 59.96%-239.55K | ---- | -2,347.35%-598.3K | ---- | 96.88%-24.45K | ---- | -5,939.44%-784.04K | ---- | 96.36%-12.98K | ---- |
Sale of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---154.35K | ---- |
Cash on investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -126.74%-33.59K | ---- |
Other items in the investment business | --137.22K | 100.31%193 | ---- | -257.15%-61.77K | ---- | 99.43%-17.29K | ---- | -1,387.85%-3.03M | ---- | 80.53%-203.66K |
Net cash from investment operations | 109.19%180.08K | 100.31%193 | -18,591.84%-1.96M | -257.15%-61.77K | 101.35%10.59K | 99.43%-17.29K | -121.45%-781.73K | -1,387.85%-3.03M | -6.12%-353.01K | 80.53%-203.66K |
Net cash before financing | 133.47%1.01M | 69.25%-1.84M | -136.36%-3M | -251.62%-5.98M | 142.66%8.26M | 38.79%3.95M | 41.91%3.4M | 439.64%2.84M | 187.46%2.4M | -2,874.81%-836.93K |
Cash flow from financing activities | ||||||||||
Issuing shares | -5.61%107.15K | ---- | --113.53K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Interest paid - financing | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---1.63K | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---- | ---- | ---- | ---- | ---- | ---111.42K | ---- | ---- | ---- |
Other items of the financing business | ---- | -35.08%-608.74K | ---- | -0.74%-450.67K | -72.33%235.8K | -119.84%-447.35K | 20.13%852.14K | 2,282.44%2.26M | -34.59%709.33K | ---103.33K |
Net cash from financing operations | -28.12%-1.13M | -35.08%-608.74K | -34.13%-883.12K | -0.74%-450.67K | -2,210.10%-658.42K | -119.84%-447.35K | 134.99%31.2K | 2,282.44%2.26M | -108.22%-89.17K | ---103.33K |
Effect of rate | 81.92%-5.54K | -59.92%-17.1K | -259.64%-30.66K | -823.12%-10.7K | -7.82%-8.52K | 147.37%1.48K | -172.79%-7.91K | 79.36%-3.12K | -84.12%10.86K | -120.39%-15.13K |
Other items affecting net cash | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --3.12K | ---- | ---- |
Net Cash | 96.76%-126.12K | 61.94%-2.45M | -151.13%-3.89M | -283.89%-6.43M | 121.29%7.6M | -31.43%3.5M | 48.74%3.44M | 642.47%5.1M | 239.27%2.31M | -3,242.07%-940.26K |
Begining period cash | -24.84%11.85M | -24.84%11.85M | 92.87%15.77M | 92.87%15.77M | 72.18%8.18M | 72.18%8.18M | 95.57%4.75M | 95.57%4.75M | -39.57%2.43M | -39.57%2.43M |
Items Period | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --940.26K |
Cash at the end | -1.11%11.72M | 0.64%9.39M | -24.84%11.85M | -20.11%9.33M | 92.87%15.77M | 18.58%11.68M | 72.18%8.18M | 308.03%9.85M | 95.57%4.75M | -40.63%2.41M |
Cash balance analysis | ||||||||||
Currency Unit | SGD | SGD | SGD | SGD | SGD | SGD | SGD | SGD | SGD | SGD |
Accounting Standards | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS |
Audit Opinions | Unqualified Opinion | -- | Unaudited opinion | -- | Unaudited opinion | -- | Unqualified Opinion | -- | Unqualified Opinion | -- |
Auditor | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- |
FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.
Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.