FY2026 Full Year Results

(Company Registration No. 198002677D)

Condensed Interim Financial Statements For The Six Months And Full Year Ended 31 July 2026

Page 1 of 23

Table of Contents

1. Condensed interim consolidated statement of profit or loss and other comprehensive income

   Page 3

2. Condensed interim statements of financial position 4

3. Condensed interim statements of changes in equity 5

4. Condensed interim consolidated statement of cash flows 6

5. Notes to the condensed interim consolidated financial statements 7 - 19

6. Other information required by Listing Rule Appendix 7.2 20 - 23

1. Condensed interim consolidated statement of profit or loss and other comprehensive income Group

   Consolidated Statement of Profit or Loss	Note	6 Months Ended 31.7.2026 31.7.2025		Change	12 Months Ended 31.7.2026 31.7.2025		Change
   		$'000 $'000 (Unaudited) (Unaudited)		%	$'000 $'000 (Unaudited) (Audited)		%
   Revenue	3	3,114 3,079		1.1	6,105 6,055		0.8
   Other income	4	51 104		(50.7)	102 281		(63.7)
   		3,165	3,183	(0.6)	6,207	6,336	(2.0)
   (Loss)/Gain on fair value of investments		(52)	86	(160.5)	(38)	61	(162.3)
   Staff costs		(655)	(687)	(4.7)	(1,313)	(1,322)	(0.7)
   Depreciation		(250)	(279)	(10.4)	(527)	(569)	(7.4)
   Finance costs	5	-	(1)	N.M.	(1)	(15)	(93.3)
   Hotel operating expenses		(1,024)	(1,199)	(14.6)	(2,132)	(2,406)	(11.4)
   Other operating expenses		(356) (456)		(21.9) (862) (1,288)			(33.1)
   Profit before taxation	6	828 647		28.0 1,334 797			67.4
   Taxation Profit for the year attributable to owners of the Company	7	(5) 26 823 673		(119.2) (241) 25 22.3 1,093 822			(1,064.0) 33.0

   Profit per share attributable to owners of the Company

   Basic profit per share (cents) (1) 0.35 0.28 0.46 0.35

   Diluted profit per share (cents) (2)0.25 0.21 0.34 0.25

   Profit for the year 823 Other comprehensive income/(loss):	673	22.3	1,093	822	33.0
   Items that will not be reclassified to profit or loss Remeasurement of defined benefit obligation 35	(8)	(537.5)	35	(8)	(537.5)
   fair value through other comprehensive income - Items that will be reclassified to profit or loss Foreign currency translation differences relating to	1,100	N.M.	-	1,100	N.M.
   foreign subsidiaries	621 84	639.3 (1,806) (1,509)			19.7
   Other comprehensive income/(loss) for the year	656 1,176	(44.2) (1,771) (417)			324.7
   Total comprehensive income for the year attributable to owners of the Company	1,479 1,849	(20.0) (678) 405			(267.4)

   Consolidated Statement of Comprehensive Income

   Net gain on equity instrument designated at

   1. The basic profit per share for six months and full year ended 31 July 2026 is computed based on weighted average number of ordinary shares (excluding treasury shares) 236,841,792 shares (31 July 2025: 236,833,573 shares).

   2. The diluted profit per share for six months and full year ended 31 July 2026 is computed based on total of weighted average number of ordinary shares (excluding treasury shares) and warrants outstanding (assuming the warrants exercised at the beginning of the period) of 325,817,927 shares (31 July 2025: 325,817,927 shares).

2. Condensed interim statements of financial position

   	Note
   ASSETS
   Non-current assets Property, plant and equipment	8
   Right-of-use assets	9
   Investment securities	10
   Long-term receivables	11
   Subsidiaries
   Deferred tax assets
   Current assets Trade and other receivables	11
   Prepayment
   Investment securities	10
   Cash and bank balances
   TOTAL ASSETS
   Current liabilities Trade and other payables	12
   Current tax payable
   Lease liabilities	9
   Total liabilities
   Net assets
   Equity attributable to owners of the Company Share capital	13
   Reserves
   Total equity TOTAL LIABILITIES AND EQUITY

   Group		Company
   31.7.2026	31.7.2025	31.7.2026	31.7.2025
   $'000	$'000	$'000	$'000
   (Unaudited)	(Audited)	(Unaudited)	(Audited)
   33,772	35,889	8	14
   -	42	-	42
   5,382	5,382	2	-
   6,305	6,305	-	-
   -	-	55,053	52,653
   471	526	-	-
   45,930	48,144	55,063	52,709
   338	306	70	90
   57	76	37	41
   7,745	3,880	7,745	3,880
   8,299	10,634	5,210	7,935
   16,439	14,896	13,062	11,946
   62,369	63,040	68,125	64,655
   575	721	169	173
   212	16	-	-
   -	45	-	45
   787	782	169	218
   787	782	169	218
   61,582	62,258	67,956	64,437
   34,738	34,736	34,738	34,736
   26,844	27,522	33,218	29,701
   61,582	62,258	67,956	64,437
   62,369	63,040	68,125	64,655

3. Condensed interim statements of changes in equity

   Group

   Attributable to owners of the Company

   	Share capital	Treasury shares	Fair value adjustment reserve		Foreign currency translation reserve	Warrant reserve		Retained earnings		Total equity
   	$'000	$'000	$'000		$'000	$'000		$'000		$'000
   At 1 August 2025	34,736	(187)	33		(9,701)	752		36,625		62,258
   Total comprehensive income Profit for the year	-	-	-		-	-		1,093		1,093
   Other comprehensive income/(loss) for the year: Exercise of warrants	2	-	-		-	-		-		2
   Remeasurement of defined benefit obligation Foreign currency translation differences relating to foreign subsidiaries	- -	- -	- -		- (1,806)	- -		35 -		35 (1,806)
   Total other comprehensive income/(loss) for the year	2	-	-		(1,806)	-		35		(1,769)
   Total comprehensive income/(loss) for the year	2	-	-		(1,806)	-		1,128		(676)
   At 31 July 2026	34,738	(187)	33		(11,507)	752		37,753		61,582
   At 1 August 2024 34,736 (187)			(1,067	) (8,192)		752	35,811		61,853
   Total comprehensive income Profit for the year - -			-	-		-	822		822
   Other comprehensive income/(loss) for the year: Remeasurement of defined benefit obligation - - Net gain on equity instrument designated at fair value through other comprehensive income - -			-1,100	- -		- -	(8 -		) (8) 1,100
   Foreign currency translation differences relating to foreign subsidiaries - -			-	(1,509)		-	-		(1,509)
   Total other comprehensive income/(loss) for the year	- -		1,100	(1,509)		-	(8		) (417)
   Total comprehensive income/(loss) for the year	- -		1,100	(1,509)		-	814		405
   At 31 July 2025	34,736 (187)		33	(9,701)		752	36,625		62,258
   							Company
   				Share		Treasury	Warrant		Retained		Total
   				capital		shares	reserve		earnings		equity
   				$'000		$'000	$'000		$'000		$'000
   At 1 August 2025				34,736		(187)	752		29,136		64,437
   Profit for the year, representing total comprehensive income for the year				-		-	-		3,517		3,517
   Transactions with owners, recognised directly in equity
   Exercise of warrants				2		-	-		-		2
   At 31 July 2026				34,738		(187)	752		32,653		67,956
   At 1 August 2024				34,736		(187)	752		26,254		61,555
   Profit for the year, representing total comprehensive income for the year				-		-	-		2,882		2,882
   At 31 July 2025				34,736		(187)	752		29,136		64,437

4. Condensed interim consolidated statement of cash flows Group 12 Months Ended

   Operating activities	31.7.2026 $'000 (Unaudited)	31.7.2025 $'000 (Audited)
   Profit before taxation Adjustments for:	1,334	797
   Defined benefit costs	52	76
   Depreciation of property, plant and equipment and right-of-use assets	527	569
   Finance costs	1	15
   Loss on disposal of property, plant and equipment	3	-
   Exchange loss - realised	107	325
   Gain on short-term investment securities	38	(61)
   Interest income	(101)	(273)
   Operating cash flows before movements in working capital	1,961	1,448
   Changes in working capital: Trade and other receivables	(43)	(103)
   Prepayment	5	(13)
   Short-term investment securities	(3,904)	(3,819)
   Trade and other payables	(136)	(66)
   Contribution or benefits paid or retirement benefits	(22)	(65)
   Cash used in operations	(2,139)	(2,618)
   Tax paid	(14)	(31)
   Net cash flows used in operating activities	(2,153)	(2,649)
   Investing activities Interest received	124	283
   Purchase of property, plant and equipment	(71)	(16)
   Net cash flows generated from investing activities	53	267
   Financing activities Interest paid	-	(13)
   Proceeds from exercise of warrants	2	-
   Repayment of borrowings	-	(1,026)
   Repayment of lease liabilities	(46)	(60)
   Movement in pledged deposit	-	638
   Net cash used in financing activities	(44)	(461)
   Net decrease in cash and cash equivalents	(2,144)	(2,843)
   Cash and cash equivalents at beginning of financial year	10,634	13,556
   Effect of exchange rate changes on balances held in foreign currency	(191)	(79)
   Cash and cash equivalents at end of financial year	8,299	10,634
   Reconciliation of (assets)/liabilities arising from financing activities

   1 August 2025 Financing cash outflows Additions Interest expenses 31 July 2026 $'000 $'000 $'000 $'000 $'000 Liabilities

   Lease liabilities 45 (46) - 1 -

   1 August 2024 Financing cash outflows Additions Interest expenses 31 July 2025

   	$'000	$'000	$'000	$'000		$'000
   Liabilities
   Bank borrowings	1,028	(1,041)	-		13	-
   Lease liabilities	103	(60)	-		2	45
   Assets
   Pledged deposit	(638)	638	-	-		-

   1. Corporate information

      Datapulse Technology Limited (the "Company") is a limited liability company incorporated and domiciled in Singapore and is listed on the Mainboard of the Singapore Exchange. The registered office and principal place of business of the Company is at 190 Middle Road, #17-05 Fortune Centre, Singapore 188979.

      These condensed interim financial statements as at and for the six and twelve months ended 31 July 2026 comprise the Company and its subsidiaries (collectively, the "Group").

      The Company's principal activities are investment holding and investment trading. The principal activities of the Group are hotel operations, investment holding and investment trading.

   2. Basis of preparation

      The condensed financial statements for the six and twelve months ended 31 July 2026 have been prepared in accordance with Singapore Financial Reporting Standards (International) ("SFRS(I)") 1-34 Interim Financial Reporting issued by the Accounting Standards Council Singapore. The condensed financial statements do not include all the information required for a complete set of financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group's financial position and the performance of the Group since the last annual financial statements for the year ended 31 July 2025.

      The condensed interim financial statements have been prepared on the historical cost basis except as otherwise described in the notes below.

      The condensed interim financial statements have been prepared on a going concern basis, since the directors have verified that there are no financial, operating or other types of indicators that might cast significant doubt upon the Group's ability to meet its obligations in the foreseeable future and particularly within the twelve months from the end of the reporting period.

      The condensed interim financial statements are presented in Singapore Dollars ("$") and all values in the tables are rounded to the nearest thousand ("$'000"), except when otherwise indicated.

      1. Use of estimates and judgements

         The preparation of the condensed interim financial statements in conformity with SFRS(I) requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

         Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected.

      2. Changes in accounting policies

         There were no changes in accounting policies and methods of computation adopted in the condensed interim financial statements for the current reporting period as compared to the most recent audited annual financial statements as at 31 July 2026, except for the adoption of the new standards and amendments which became effective for financial period beginning on or after 1 August 2026. The adoption of these amendments to standards and interpretations do not have a significant impact on the condensed interim financial statements.

         A number of new standards, amendments to standards and interpretations that have been issued as of the balance sheet date but are not yet effective for the year ended 31 July 2026 have not been applied in preparing the condensed interim financial statements. The adoption of these new standards, amendments to standards and interpretations are not expected to have a significant impact on the Group's condensed interim financial statements.

      3. Seasonal operations

         The Group's businesses are not affected significantly by seasonal or cyclical factors during the financial period.

      4. Segment Information

         The Group is organised into the following main business segments:

         1. Investment holding;

         2. Investments; and

         3. Hotel operations

            Management monitors the operating results of its business segments separately for the purpose of making decisions about resource allocation and performance assessment.

   3. Revenue

Group

1. Disaggregation of revenue: Segments Hotel Total revenue from contracts with customers

   12 Months Ended31.7.2026 31.7.202531.7.2026 31.7.2025

   $'000 $'000 $'000 $'000 Primary geographical markets

   Korea	5,794	5,923	5,794	5,923
   	5,794	5,923	5,794	5,923
   Major revenue streams Hotel operations revenue
   - Room	5,613	5,679	5,613	5,679
   - Food and beverage	103	154	103	154
   - Others	78	90	78	90
   	5,794	5,923	5,794	5,923
   6 Months Ended	31.7.2026 $'000	31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
   Primary geographical
   markets
   Korea	2,956	2,993	2,956	2,993
   	2,956	2,993	2,956	2,993
   Major revenue streams Hotel operations revenue
   - Room	2,880	2,878	2,880	2,878
   - Food and beverage	41	71	41	71
   - Others	35	44	35	44
   	2,956	2,993	2,956	2,993

   4.	Other income Group 6 Months Ended 12 Months Ended
   		31.7.2026 $'000	31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
   	Interest income	50	100	101	273
   	Other income	1	4	1	8
   		51	104	102	281
   5.	Finance costs
   6 Months Ended 12 Months Ended
   31.7.2026			31.7.2025	31.7.2026	31.7.2025
   $'000			$'000	$'000	$'000

   Interest expenses on bank borrowings - - - 13

   Interest expenses on leases - 1 1 2

   - 1 1 15 6. Profit before taxation

   Profit before taxation for the period has been arrived at after charging/(crediting) the following items:

   Group 6 Months Ended 12 Months Ended

   31.7.2026 $'000		31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
   External audit fees Central Depository and Singapore Exchange Listing	47	43	94	89
   expenses	43	44	95	104
   Contributions to defined contribution plans, included in
   staff costs	16	15	36	35
   Directors' fees, included in staff costs	62	51	125	106
   Foreign exchange (gain)/loss	-	(6)	1	325
   Operating lease expense	3	4	6	7
   Professional fees	20	40	66	65

   7.	Taxation Group 6 Months Ended 12 Months Ended
   		31.7.2026 $'000	31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
   	Current tax (credit)/expense Current financial year	(25)	14	211	14
   	Under provision in respect of prior financial period	-	-	-	1
   		(25)	14	211	15
   	Deferred tax expense/(credit) Benefit arising from previously unrecognised tax losses	30	(40)	30	(40)
   	Income tax expense/(credit)	5	(26)	241	(25)
   8.	Property, plant and equipment

   During the financial year ended 31 July 2026, the Group acquired assets amounting to $71,000 (31 July 2025:

   $16,000) and disposal of assets amounting to $27,000 (31 July 2025: $Nil).

   1. Leases Group as a lessee

      The leases generally have lease terms between two and five years with renewal options of up to two years. The Group is restricted from assigning and subleasing the leased assets to third parties.

      1. Carrying amounts of right-of-use assets

         Set out below are the carrying amounts of right-of-use assets recognised and the movements during the financial year:

         Group and Company Office space Total $'000 $'000

         At 1 August 2024	98	98
         Depreciation expense	(56)	(56)
         At 31 July 2025	42	42
         Depreciation expense	(42)	(42)
         At 31 July 2026	-	-

         The total cash outflow for leases during the financial year ended 31 July 2026 is $46,000 (31 July 2025: $60,000).

         1. Leases (continued)
      2. Lease liabilities

         Set out below are the carrying amounts of lease liabilities and the movements during the financial year:

         Group and Company

         	31.7.2026 $'000	31.7.2025 $'000
         At beginning of financial year	45	103
         Accretion of interest	1	2
         Payments	(46)	(60)
         At end of financial year	-	45
         Current	-	45
         	-	45

      3. Amounts recognised in consolidated statement of profit or loss

   Group and Company

   31.7.2026 $'000		31.7.2025 $'000
   Depreciation expense of right-of-use assets	42	56
   Expenses relating to leases of low-value assets	6	7

   Interest expense on lease liabilities 1 2

   1. Investment securities

      The Group has elected to measure these equity securities at FVOCI due to the Group's intention to hold these equity instruments for long-term capital appreciation.

      Group and Company 31.7.2026 31.7.2025 $'000 $'000 Current

      At FVPL

      Equity and debt investments (quoted) 7,745 3,880

      Non-current

      At fair value through other comprehensive income ("FVOCI")

      Group 31.7.2026 31.7.2025 $'000 $'000

      Equity investments (unquoted) 5,382 5,382

   2. Trade and other receivables Group Company

      	31.7.2026 $'000	31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
      Trade and other receivables (current) Trade receivables	169	104	-	-
      Other receivables
      - Deposits	3	10	3	10
      - Interest receivables	141	154	61	73
      - GST/VAT receivables	-	-	4	7
      - Retirement benefit obligations	22	32	-	-
      - Others	3	6	2	-
      	338	306	70	90
      Other receivables (non-current) Long-term receivables	6,305	6,305	-	-
      Total trade and other receivables	6,643	6,611	70	90

      The trade receivables are unsecured, interest-free and has a credit term of 30 days (31 July 2025: 30 days).

      Long-term receivables relate to shareholder loans to two investee companies in which the Group has a 15% interest and 5% interest. The long-term receivables are interest free, except for the amount of $1,421,000 (31 July 2025: $1,421,000) which bears an interest of 3.85% per annum. An agreement was signed to waive interest receivables starting from May 2022.

   3. Trade and other payables Group Company

      31.7.2026 $'000		31.7.2025 $'000	31.7.2026 $'000	31.7.2025 $'000
      Trade payables	77	114	-	-
      Accrued operating expenses	452	546	137	116
      Amounts due to subsidiaries (non-trade)	-	-	27	27
      GST/VAT payables	30	18	-	-
      Other payables	16	43	5	30
      	575	721	169	173

      The trade payables are unsecured, interest-free and has a credit term of 30 days (31 July 2025: 30 days). The non-trade amounts due to subsidiaries are unsecured, interest-free and repayable on demand.

   4. Share capital Company 31.7.2026 31.7.2025 Number of ordinary shares 31.7.2026 31.7.2025 with no par value $'000 $'000

      Issued and fully paid (including Treasury shares)

      At beginning of financial year	237,663,173	237,663,173	34,736	34,736
      Allotment of shares pursuant to Warrant Exercise	25,000	-	2	-
      At end of financial year	237,688,173	237,663,173	34,738	34,736

      All shares (excluding treasury shares) rank equally with regard to the Company's residual assets. All issued shares are fully paid, with no par value.

      The holders of ordinary shares (excluding treasury shares) are entitled to receive dividends as declared from time to time, and are entitled to one vote per share at meetings of the Company.

      As at 31 July 2026, there are 88,959,354 (31 July 2025: 88,984,354) unexercised warrants. The number of unexercised warrants is the maximum number of ordinary shares that may be issued upon the exercise of all the warrants, which would increase the total number of issued ordinary shares (excluding treasury shares) to 325,817,927 (31 July 2025: 325,817,927). The warrants will expire on 28 November 2027.

      As at 31 July 2026, the Company held 829,600 treasury shares (31 July 2026: 829,600). There were no sale, transfer, disposal, cancellation and use of treasury shares during the twelve months ended 31 July 2026.

      Use of proceeds raised from private placement

      The net placement proceeds from the issuance of shares to a third-party group during the financial year ended 2015 of $7.3 million are intended to be used for property related businesses. As at 31 July 2026, $5,050,019 (31 July 2025: $4,986,211) had been utilised for capital expenditure incurred for Klaven Hotel Myeongdong City Hall ("KMCH").

      Use of proceeds raised from rights issue of warrants

      The Company raised net proceeds amounting to $926,000 from the rights issue of warrants for the Group's general working capital. As at 31 July 2026, the full amount of $926,000 (31 July 2025: $926,000) has been used for operating expenses, including payroll, professional fees, compliance fees and other related costs.

      For the proceeds from the exercise of warrants, up to $5.5 million will be allocated for growth initiatives and the amount that exceeding $5.5 million will be used for the Group's general working capital. As at 31 July 2026, 20,578,068 warrants (31 July 2025: 20,553,068) have been exercised. The proceeds arising from the exercise of these warrants of approximately $1,852,000 (31 July 2024: $1,850,000) have not yet been utilised.

   5. Net asset value
   Group Company

   				31.7.2026	31.7.2025	31.7.2026	31.7.2026
   Net asset value per ordinary share, excluding
   treasury shares (cents)				26.00	26.29	28.69	27.21
   Net asset value per dilluted share, excluding
   	treasury shares (cents)		22.58	21.57	24.73	22.23
   15.	Reportable segments
   		Investment
   		holding	Investments	Hotel	Consolidated
   		$'000	$'000	$'000	$'000
   	12 Months Ended 31.7.2026
   	Revenue:
   	Total revenue for reporting segments	167	311	7,490	7,968
   	Inter-segment revenue	(167)	-	(1,696)	(1,863)
   	Revenue from external customers	-	311	5,794	6,105
   	Results:
   	Loss on fair value of investments	-	(38)	-	(38)
   	Interest income	-	74	27	101
   	Depreciation	(44)	-	(483)	(527)
   Finance costs (1)			-	-	(1)
   Reportable segment (loss)/profit
   before taxation		(969)	347	1,956	1,334
   Taxation		(211)	-	(30)	(241)
   Reportable segment for the year		(1,180)	347	1,926	1,093
   Additions to property, plant
   and equipment		-	-	71	71
   Reportable segment assets		15,480	7,745	39,144	62,369
   Reportable segment liabilities		287	-	500	787

   16.	Reportable segments (continued)
   		Investment
   		holding	Investments	Hotel	Consolidated
   		$'000	$'000	$'000	$'000
   	12 Months Ended 31.7.2025
   	Revenue: Total revenue for reporting segments	189	132	8,098	8,419
   	Inter-segment revenue	(189)	-	(2,175)	(2,364)
   	Revenue from external customers	-	132	5,923	6,055
   	Results: Gain on fair value of investments	-	61	-	61
   	Interest income	-	231	42	273
   	Depreciation	(59)	-	(510)	(569)
   Finance costs (15)			-	-	(15)
   Reportable segment (loss)/profit
   before taxation		(908)	424	1,281	797
   Taxation		(14)	-	39	25
   Reportable segment for the year		(922)	424	1,320	822
   Additions to property, plant
   and equipment		4	-	12	16
   Reportable segment assets		20,016	3,880	39,144	63,040
   Reportable segment liabilities		282	-	500	782

   	Investment holding	Investments	Hotel	Consolidated
   	$'000	$'000	$'000	$'000
   6 Months Ended 31.7.2026	pending
   Revenue: Total revenue for reporting segments	47	158	3,476	3,681
   Inter-segment revenue	(47)	-	(520)	(567)
   Revenue from external customers	-	158	2,956	3,114
   Results: Gain on fair value of investments	-	(52)	-	(52)
   Interest income	-	30	20	50
   Depreciation	(15)	-	(235)	(250)
   Reportable segment (loss)/profit before taxation	(475)	136	1,167	828
   Taxation	25	-	(30)	(5)
   Reportable segment for the period	(450)	136	1,137	823
   Additions to property, plant
   and equipment	-	-	10	10
   Reportable segment assets	15,480	7,745	39,144	62,369
   Reportable segment liabilities	287	-	500	787

   16.	Reportable segments (continued)
   		Investment
   		holding	nvestments	Hotel	Consolidated
   		$'000	$'000	$'000	$'000
   	6 Months Ended 31.7.2025
   	Revenue:
   	Total revenue for reporting segments	95	86	4,147	4,328
   	Inter-segment revenue	(95)	-	(1,154)	(1,249)
   	Revenue from external customers	-	86	2,993	3,079
   	Results: Gain on fair value of investments	-	86	-	86
   	Interest income	-	83	17	100
   	Depreciation	(30)	-	(249)	(279)
   Finance costs (1)			-	-	(1)
   Reportable segment loss before taxation		(435)	255	827		647
   Taxation		(13)	-	39		26
   Reportable segment for the period		(448)	255	866		673
   Additions to property, plant
   and equipment		-	-	4		4
   Reportable segment assets		20,016	3,880	39,144		63,040
   Reportable segment liabilities		282	-	500		782
   Geographical information
   In presenting information on the basis		of geographica	segments,	segment revenue		is based	on the

   I

   l

   geographical location of customers and segment assets are based on the geographical location of assets.

   12 Months Ended

   Revenue:	31.7.2026 $'000	31.7.2025 $'000
   Singapore	311	132
   Korea	5,794 5,923
   	6,105 6,055
   Non-current assets: Singapore	5,918	5,966
   Korea	40,012 42,178
   	45,930 48,144

   1. Fair value of assets and liabilities
      1. Fair value hierarchy

         The Group categorises fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows:

         Level 1 - Quoted prices (unadjusted) in active market for identical assets or liabilities that the Group can access at the measurement date;

         Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and

         Level 3 - Unobservable inputs for the asset or liability.

         Fair value measurements that use inputs of different hierarchy levels are categorised in its entirety at the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement.

      2. Assets measured at fair value

         The following table shows an analysis of each class of assets measured at fair value at the end of the financial year:

         Quoted Significant prices observable in active inputs markets for other than Significant identical quoted unobservable assets prices inputs Total (Level 1) (Level 2) (Level 3)

         Group 31.7.2026 Assets measured at fair value	$'000	$'000	$'000	$'000
         Financial assets Investment securities at FVPL (Note 10)
         - Quoted equity and debt investments	7,745	-	-	7,745
         Investment securities at FVOCI (Note 10)
         - Unquoted equity investments	-	-	5,382	5,382
         31.7.2025
         Assets measured at fair value Financial assets Investment securities at FVPL (Note 10)
         - Quoted debt investments	3,880	-	-	-
         Investment securities at FVOCI (Note 10)
         - Unquoted equity investments	-	-	5,382	5,382

   2. Fair value of assets and liabilities (continued)
2. Assets measured at fair value (continued)

Financial assets

Investment securities at FVPL (Note 10)

- Quoted equity and debt investments 7,745 - - 7,745

31.7.2025

Financial assets

Investment securities at FVPL (Note 10)

- Quoted equity and debt investments 3,880 - - 3,880

On 11 August 2026, the Company and Mr. Ang Kong Meng (the "Offeror") jointly announced that the Offeror had presented to the board of directors of the Company a formal proposal (the "Delisting Proposal") to seek the voluntary delisting of the Company from the Official List of the Singapore Exchange Securities Trading Limited (the "SGX-ST") pursuant to Rules 1307 and 1309 of the SGX-ST's listing manual.

Further details of the Delisting Proposal will be announced by the Company in due course.

On 20 August 2026, the Company's issued ordinary shares (excluding treasury shares) increased from 236,858,573 to 255,999,973 by way of the allotment and issuance of 19,141,400 new ordinary shares pursuant to the exercise of warrants at an exercise price of S$0.09 per share.

The new ordinary shares were listed and quoted on the SGX-ST on 24 August 2026.

1. Audit

   The condensed consolidated statement of financial position of Datapulse Technology Limited and its subsidiaries as at 31 July 2026 and the related consolidated profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the twelve-month period then ended and certain explanatory notes have not been audited or reviewed.

2. Review of performance of the Group

Financial performance for full year ended 31 July 2026 ("FY2026")

The Group recorded total revenue of $6.1 million in FY2026. The hotel operations business contributed $5.8 million through the Group's hotel namely Klaven Hotel Myeongdong City-Hall ("KMCH"), while the investment income contributed a total of $0.3 million.

Korea Hotel operations revenue slightly decreased from $5.9 million in the year ended 31 July 2025 ("FY2025") to $5.8 million in FY2026, primarily due to the foreign currency translation impact resulting from the depreciation of Korean Won ("KRW") against Singapore Dollar ("SGD").

Revenue from investments increased from $0.1 million in FY2025 to $0.3 million in FY2026, as the Group increased its investments in equity and debt securities, which generated higher returns compared to fixed deposits.

The decrease in other income from $0.3 million in FY2025 to $0.1 million in FY2026 was mainly due to the reduction in interest income earned from fixed deposits.

The loss on fair value of investments represents the fair value recognition of equity and debt securities as at 31 July 2026.

Staff costs remained the same at approximately $1.3 million in both FY2025 and FY2026.

The decrease in hotel operating expenses from $2.4 million in FY2025 to $2.1 million in FY2026, primarily due to the foreign currency translation impact resulting from the depreciation of KRW against SGD, as well as improved operating cost efficiencies across the hotel operations.

The depreciation charged primarily arose from the Group's freehold building and associated renovation works. Depreciation was $0.57 million in FY2025 and decreased slightly to $0.53 million in FY2026, mainly due to the full depreciation of certain assets during the year and the impact of translation from KRW to SGD.

The decrease in finance costs was mainly due to the full settlement of the bank loan in Singapore during FY2025.

Other operating expenses decreased from $1.3 million in FY2025 to $0.9 million in FY2026, mainly due to a

$0.3 million foreign exchange loss resulting from remittances in KRW to SGD, partly offset by a decrease in professional fees incurred during the year.

The increase in taxation was primarily attributable to tax incurred of $0.2 million on dividend income remitted from the asset management company of KMCH to the Group's subsidiaries in Singapore, as well as the reversal deferred tax assets amounting to $0.03 million arising from profits generated by KMCH.

The Group's profit attributable to owner of the Company was $1.1 million in FY2026 as compared to $0.8 million in FY2025.

1. Review of performance of the Group (continued)

   Financial performance for full year ended 31 July 2026 ("FY2026") (continued)

   The Group's comprehensive loss attributed to owners of the Company was $0.7 million in FY2026 as compared to an income of $0.4 million in FY2025 mainly due to fair value on equity instrument, remeasurement of defined benefit obligation and foreign currency translation losses relating to depreciation of KRW against SGD.

   Review of Financial Position

   Property, plant, and equipment decreased from $35.9 million as at 31 July 2025 to $33.8 million as at 31 July 2026, mainly due to foreign exchange movement of approximately $1.7 million arising from the depreciation of KRW against SGD, and depreciation charged of $0.5 million during the year. This was partly offset by acquisitions of $71,000 during the year.

   Rights of use assets relating to the Singapore office lease was fully amortised upon the expiry of the lease during FY2026.

   Long-term investment securities consist of a 15% minority interest in a hotel in Seoul, South Korea and a 5% minority interest in a hotel in Singapore.

   Long-term receivables of $6.3 million as at 31 July 2026 pertain to shareholder loans extended to two investee companies, in which the Group holds a 15% interest and 5% interest, respectively.

   The increase in current trade and other receivables was mainly due to timing of receipts for trade receivables and maturing fixed deposits placed with banks.

   Short-term investment securities relate to quoted investments held for trading and carried at fair value through profit or loss. The increase was mainly due to the additions of quoted investments.

   The decrease in trade and other payables was mainly due to payments made during the year.

   Review of Cash Flow

   Net cash used in operating activities of $2.1 million in FY2026, was mainly due to additions of quoted investments during the year.

   Net cash generated from investing activities of $0.05 million in FY2026, was mainly due to interest received from fixed deposits.

   Net cash used in financing activities amounted to $0.04 million in FY2026, resulting from the repayment of lease liabilities.

   As a result of the above, the Group's cash and bank balances decreased from $10.6 million as at 31 July 2025 to $8.3 million as at 31 July 2026.

2. Where a forecast, or a prospect statement, has been previously disclosed to shareholders, any variance between it and the actual results.

   Not applicable.

3. A commentary at the date of the announcement of the significant trends and competitive conditions of the industry in which the group operates and any known factors or events that may affect the group in the next reporting period and the next 12 months.

   Following the hotel's rebranding as Klaven Hotel Myeongdong City Hall in January 2026, the Group has transitioned to a self-managed operating model. Since the transition, the Group has seen improvements in operational efficiency and has gained greater control over the hotel's operations.

   The Group will continue to monitor the evolving global and regional environment, including economic and political uncertainties, geopolitical developments, foreign exchange volatility, rising operating costs and inflationary pressures. The Group will adopt a prudent and disciplined approach in managing these factors, while continuing to focus on operational efficiency and maintaining the hotel's competitiveness.

4. Dividend

   5a Current Financial Period Reported On.

   Any dividend declared or recommended for the current financial period reported on? None.

   5b Corresponding Period of the Immediately Preceding Financial Year.

   Any dividend declared or recommended for the corresponding period of the immediately preceding financial year?

   None.

   5c If no dividend has been declared (recommended), a statement to that effect and the reason(s) for the decision.

   No dividend has been declared or recommended, as the Group intends to reserve the funds for business opportunities and working capital.

   5d A breakdown of the total annual dividend (in dollar value) for the issuer's latest full year and its previous full year.

   No dividend has been declared or recommended in latest full year and its previous full year.

5. If the Group has obtained a general mandate from shareholders for Interested Person Transactions ("IPT"), the aggregate value of such transactions as required under Rule 920(1)(a)(ii). If no IPT mandate has been obtained, a statement to that effect.

   The Company has not obtained a general mandate from shareholders for IPT.

6. Negative confirmation pursuant to Rule 705(5).

   Not required for announcement on full year results.

7. Confirmation pursuant to Rule 720(1).

   We confirm that the Company has procured undertakings to comply with the Listing Manual of the Singapore Exchange Securities Trading Limited from all its directors and executive officers.

8. Disclosure of person occupying a managerial position in the issuer or any of its principal subsidiaries who is a relative of a director or chief executive officer or substantial shareholder of the issuer pursuant to Rule 704(13) in the format below. If there are no such persons, the issuer must make an appropriate negative statement.

   Pursuant to Rule 704(13) of the Listing Rules, Datapulse Technology Limited confirms that there were no persons occupying managerial position in the Company or any of its subsidiaries who is a relative of a director or chief executive officer or substantial shareholder of the Company.

9. Disclosures on Incorporation, Acquisition and Realisation of Shares pursuant to Rule 706A.

During FY2026, the Company did not incorporate or acquire any shares resulting in any company becoming a subsidiary or associated company or increasing its shareholding percentage in any subsidiary. Additionally, the Company did not dispose any shares resulting in a company ceasing to be a subsidiary or associated company or decreasing its shareholding percentage in any subsidiary.

Tan Hong Ean Company Secretary 9 September 2026