Yeo Hiap Seng Limited (SGX:Y03)

Yeo Hiap Seng Income Statement

Financials in millions SGD. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	292.37	328.57	332.74	358.08	337.9
Revenue Growth (YoY)	-11.02%	-1.25%	-7.07%	5.97%	4.99%
Cost of Revenue	200.23	219.57	224.74	250.67	237.54
Gross Profit	92.15	109	108	107.41	100.36
Selling, General & Admin	116.92	119.05	119.56	115.75	113.25
Operating Expenses	116.92	119.05	119.56	115.75	113.25
Operating Income	-24.78	-10.05	-11.56	-8.35	-12.89
Interest Expense	-0.53	-0.76	-0.77	-0.59	-0.5
Interest & Investment Income	7.51	10.81	10.18	3.73	1.29
Earnings From Equity Investments	0.04	-0.69	0.34	0.2	0.43
Currency Exchange Gain (Loss)	-1.45	-1.07	-0	-0.54	0.39
Other Non Operating Income (Expenses)	8.12	13.41	14.18	11.77	9.36
EBT Excluding Unusual Items	-11.09	11.64	12.37	6.22	-1.93
Gain (Loss) on Sale of Investments	2.2	-3.59	-1.66	-0.12	2.18
Gain (Loss) on Sale of Assets	1.82	-1.29	-1.26	0.04	-0.36
Asset Writedown	38.22	-3.29	2.91	0.13	-0.62
Other Unusual Items	-	10.07	-	-	-
Pretax Income	31.15	13.53	12.37	6.27	-0.73
Income Tax Expense	10.01	6.65	5.66	3.89	2.18
Net Income	21.15	6.88	6.71	2.39	-2.91
Net Income to Common	21.15	6.88	6.71	2.39	-2.91
Net Income Growth	207.37%	2.58%	180.86%	-	-
Shares Outstanding (Basic)	626	622	610	595	585
Shares Outstanding (Diluted)	626	622	610	595	585
Shares Change (YoY)	0.68%	2.00%	2.38%	1.69%	0.95%
EPS (Basic)	0.03	0.01	0.01	0.00	-0.00
EPS (Diluted)	0.03	0.01	0.01	0.00	-0.00
EPS Growth	205.31%	0.57%	174.32%	-	-
Free Cash Flow	-5.76	14.09	23.4	-7.3	-12.47
Free Cash Flow Per Share	-0.01	0.02	0.04	-0.01	-0.02
Dividend Per Share	0.020	0.020	0.020	0.020	0.020
Gross Margin	31.52%	33.17%	32.46%	30.00%	29.70%
Operating Margin	-8.48%	-3.06%	-3.47%	-2.33%	-3.81%
Profit Margin	7.23%	2.09%	2.02%	0.67%	-0.86%
Free Cash Flow Margin	-1.97%	4.29%	7.03%	-2.04%	-3.69%
EBITDA	-10.39	6.96	5.26	9.41	4.44
EBITDA Margin	-3.55%	2.12%	1.58%	2.63%	1.31%
D&A For EBITDA	14.39	17.01	16.83	17.76	17.33
EBIT	-24.78	-10.05	-11.56	-8.35	-12.89
EBIT Margin	-8.48%	-3.06%	-3.47%	-2.33%	-3.81%
Effective Tax Rate	32.12%	49.14%	45.76%	61.94%	-
Advertising Expenses	25.42	30.15	26.68	22.47	25.43

Source: S&P Global Market Intelligence. Standard template. Financial Sources.