|
FY2025
12 months to Dec 31, 2025
|
FY2024
12 months to Dec 31, 2024
|
|
|---|---|---|
| Cash Flows from Operating Activities: | ||
| Net (loss) profit | ||
| Adjustments for items not affecting cash: | ||
| Depreciation of property, plant and equipment | ||
| Amortization of intangible assets | ||
| Write-down of inventory | ||
| Impairment of property, plant and equipment | ||
| Share-based consulting services | ||
| Non-cash operating lease expense | ||
| Deferred income tax | ||
| Provision for current expected credit loss | ||
| Interest expenses | ||
| Changes in operating assets and liabilities | ||
| Accounts receivable | ||
| Inventories | ||
| Prepaid expenses | ||
| Loan receivable | ||
| Other receivables | ||
| Deposits | ||
| Accounts payable & accrued liabilities | ||
| Contract liabilities | ||
| Accrued payroll liabilities | ||
| Lease liabilities | ||
| Income tax payable | ||
| Other payables | ||
| Net cash (used in) provided from operating activities | ||
| Cash Flows from Investing Activities: | ||
| Purchase of intangible asset | ||
| Purchase of property, plant and equipment | ||
| Net cash used in investing activities | ||
| Cash Flows from Financing Activities: | ||
| Deferred offering costs incurred | ||
| Proceeds from bank loan, net | ||
| Repayment of bank loan | ||
| Net proceeds from share issuance | ||
| Net proceeds borrowed from related parties | ||
| Net proceeds (repaid to) borrowed from related parties | ||
| Net cash provided by financing activities | ||
| Effect of exchange rate changes on cash | ||
| Net increase in cash | ||
| Cash, beginning of year | ||
| Cash, end of year | ||
| SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION: | ||
| Interest paid | ||
| SUPPLEMENTAL NON-CASH TRANSACTION INFORMATION: | ||
| Underwriters’ warrants issued | ||
| Reclassification of deferred offering cost to additional paid-in capital (“APIC”) | ||
| Goods Sales Tax (“GST”) on purchased building | ||
| Shares issued for service | ||
| Right-of-use assets acquired in exchange for operating lease liabilities |
Loading...
