Csc Holdings LimitedSGX: C06

Financial Statements Announcement for the 6 months and 12 months ended 31 March 2025

· Issued by Csc Holdings Limited

FINANCIAL STATEMENTS AND RELATED ANNOUNCEMENT::FULL YEARLY RESULTS

Issuer & Securities

Issuer/ Manager

CSC HOLDINGS LIMITED

Securities

CSC HOLDINGS LTD - SG1F84861094 - C06

Stapled Security

No

Announcement Details

Announcement Title

Financial Statements and Related Announcement

Date &Time of Broadcast

27-May-2025 17:25:33

Status

New

Announcement Sub Title

Full Yearly Results

Announcement Reference

SG250527OTHR61P1

Submitted By (Co./ Ind. Name)

See Yen Tarn

Designation

Executive Director & Group Chief Executive Officer

Description (Please provide a detailed description of the event in the box below - Refer to the Online help for the format)

Financial Statements Announcement for the 6 months and 12 months ended 31 March 2025

Additional Details

For Financial Period Ended

31/03/2025

Attachments

2HFY25.pdf

Total size =583K MB



CSC HOLDINGS LIMITED

(Company Registration Number: 199707845E)

Condensed Interim Financial Statements For the 6 Months and 12 Months Ended 31 March 2025 Table of Contents

Page

CONDENSED INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS 3

CONDENSED INTERIM CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 4

CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION 5

CONDENSED INTERIM STATEMENTS OF CHANGES IN EQUITY 7

CONDENSED INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS 10

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS 13

  1. Corporate information 13

  2. Basis of preparation 13

  3. Seasonal operations 14

  4. Revenue and segment information 14

  5. Profit/(Loss) before tax 19

  6. Tax expense 20

  7. (Loss)/Earnings per share 20

  8. Property, plant and equipment 21

  9. Right-of-use assets and Lease liabilities 21

  10. Investment property 21

  11. Inventories 22

  12. Share capital 22

  13. Loans and borrowings 23

  14. Dividends 24

  15. Net asset value 24

  16. Commitments 24

  17. Related parties 24

  18. Fair value of financial instruments 26

  19. Incorporation of a Subsidiary 28

OTHER INFORMATION REQUIRED BY LISTING RULE APPENDIX 7.2 29

  1. Review of the Performance of the Group 29

  2. Outlook 37

  3. Interested person transactions 38

  4. Audit / Review 38

  5. Variance from Prospect Statement 38

  6. Dividend 39

  7. Breakdown of Sales 39

  8. Confirmation 40

Page 2

‌Condensed Interim Consolidated Statement of Profit or Loss For the 6 Months and 12 Months ended 31 March 2025

Note

Group

Group

6 months ended

Change

12 months ended

Change

31-Mar-25

31-Mar-24

31-Mar-25

31-Mar-24

4a 5a

5b

5c 5d

6

$'000

$'000

%

$'000

$'000

%

Revenue

183,318

158,912

15.4

337,811

305,338

10.6

Cost of sales

(165,497)

(157,426)

5.1

(302,433)

(290,893)

4.0

Gross profit

17,821

1,486

>100.0

35,378

14,445

>100.0

Other income

Operating expenses

1,081

1,504

(28.1)

2,299

2,179

5.5

- Distribution expenses

(398)

(466)

(14.6)

(806)

(789)

2.2

- Administrative expenses

(15,117)

(15,308)

(1.2)

(27,694)

(29,443)

(5.9)

- Other operating (expenses)/income

(706)

722

N.M.

7.8

(783)

591

N.M.

(1.2)

(16,221)

(15,052)

(29,283)

(29,641)

Results from operating activities

Net finance expenses

2,681

(12,062)

N.M.

8,394

(13,017)

N.M.

- Finance income

311

286

8.7

438

656

(33.2)

- Finance expenses

(3,358)

(3,723)

(9.8)

(7,040)

(7,224)

(2.5)

Share of profit/(loss) of associates

(3,047)

(3,437)

(11.3)

(6,602)

(6,568)

0.5

(net of tax)

558

(926)

N.M.

855

(792)

N.M.

Profit/(Loss) before tax

192

(16,425)

N.M.

2,647

(20,377)

N.M.

Tax expense

(145)

(376)

(61.4)

(103)

(164)

(37.2)

Profit/(Loss) for the period/year

47

(16,801)

N.M.

2,544

(20,541)

N.M.

Attributable to:

Owners of the Company

(266)

(17,198)

(98.5)

1,883

(20,161)

N.M.

Non-controlling interests

313

397

(21.2)

661

(380)

N.M.

Profit/(Loss) for the period/year

47

(16,801)

N.M.

2,544

(20,541)

N.M.

Gross profit margin

9.7%

0.9%

10.5%

4.7%

Net profit/(loss) margin

0.0%

-10.6%

0.8%

-6.7%

Page 3

‌Condensed Interim Consolidated Statement of Comprehensive Income For the 6 Months and 12 Months ended 31 March 2025

Group

Group

6 months ended

Change

12 months ended

Change

31-Mar-25

31-Mar-24

31-Mar-25

31-Mar-24

$'000

$'000

%

$'000

$'000

%

Profit/(Loss) for the period/year

47

(16,801)

N.M.

2,544

(20,541)

N.M.

Other comprehensive income/(expense)

Item that will not be reclassified to profit or loss:

Revaluation surplus of property

316

1,270

(75.1)

316

1,270

(75.1)

Item that are or may be reclassified subsequently to profit or loss:

Foreign currency translation differences

- foreign operations

Other comprehensive income/(expense) for the period/year, net of tax

280

224

25.0

(60.1)

(613)

432

N.M.

N.M.

596

1,494

(297)

1,702

Total comprehensive income/(expense)

for the period/year

643

(15,307)

N.M.

2,247

(18,839)

N.M.

Attributable to:

Owners of the Company Non-controlling interests

Total comprehensive income/(expense) for the period/year

(114)

757

(16,037)

730

N.M. 3.7

N.M.

1,190

1,057

(18,780)

(59)

N.M.

N.M.

N.M.

643

(15,307)

2,247

(18,839)

Page 4

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