Overview Business Review
Governance, Financial Statements & Other Information115
Consolidated Income Statement FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 | |||
Note | 2025 $'000 | 2024 $'000 | |
Revenue | 4 | 527,097 | 767,573 |
Cost of sales | 7 | (293,802) | (540,831) |
Gross profit | 233,295 | 226,742 | |
Interest income | 5 | 20,140 | 18,615 |
Other gains - net | 6 | 28,963 | 4,405 |
Impairment loss on financial assets and contract assets | 37(b) | (4,345) | (2,348) |
Expenses | |||
- Selling and distribution | 7 | (41,570) | (40,023) |
- Administrative | 7 | (91,633) | (93,723) |
- Finance | 9 | (2,330) | (1,649) |
Share of losses of associates and joint ventures | 10 | (19,196) | (11,574) |
Profit before income tax | 123,324 | 100,445 | |
Income tax expense | 11 | (23,248) | (28,283) |
Total profit | 100,076 | 72,162 | |
Profit attributable to: | |||
Equity holders of the Company | 95,047 | 64,188 | |
Non-controlling interests | 5,029 | 7,974 | |
100,076 | 72,162 | ||
Earnings per share for profit attributable to | |||
Equity holders of the Company (cents per share) | |||
- Basic and diluted | 12 | 19.57 | 13.44 |
116 Boustead Singapore Limited Annual Report 2025
Consolidated Statement of Comprehensive IncomeFOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
Note | 2025 $'000 | 2024 $'000 | |
Total profit | 100,076 | 72,162 | |
Other comprehensive loss: | |||
Items that may be reclassified subsequently to profit or loss: | |||
Share of other comprehensive (loss)/income of associates and joint ventures | 33 | (2,388) | 55 |
Currency translation differences arising from consolidation | |||
- Losses | (975) | (525) | |
Cash flow hedges | |||
- Fair value losses | 33 | - | (98) |
- Reclassification | 33 | - | 48 |
Items that will not be reclassified subsequently to profit or loss: | |||
Remeasurement of retirement benefit obligation, net of tax | 281 | (420) | |
Financial assets, at fair value through other comprehensive income | |||
- Fair value losses - equity investments | 18(b), 33 | (553) | (1,604) |
Non-controlling interests' share of currency translation differences arising from consolidation | 33 | (335) | (111) |
Other comprehensive loss, net of tax | (3,970) | (2,655) | |
Total comprehensive income | 96,106 | 69,507 | |
Total comprehensive income attributable to: | |||
Equity holders of the Company | 91,429 | 61,663 | |
Non-controlling interests | 4,677 | 7,844 | |
96,106 | 69,507 |