Financial Statements — POAS
Balance Sheet
(in millions SGD)| Metric | FY
2026 | FY
2025 |
|---|
| Cash & Equivalents | 0.60 | 0.13 |
| Accounts Receivable | 0.00 | 0.03 |
| Inventory | 0.54 | 0.24 |
| Total Current Assets | 6.37 | 1.52 |
| Property, Plant & Equipment | 0.11 | 0.29 |
| Total Non-current Assets | 0.24 | 0.42 |
| Total Assets | 5.24 | 1.93 |
| Accounts Payable | 0.30 | 0.09 |
| Total Current Liabilities | 1.25 | 3.80 |
| Long-term Debt | 0.08 | 0.13 |
| Total Non-current Liabilities | 0.10 | 0.10 |
| Total Liabilities | 1.38 | 3.90 |
| Retained Earnings | (18.32) | (12.17) |
| Total Stockholder Equity | 5.30 | (1.96) |
Income Statement
(in millions SGD) (except per-share rows)| Metric | FY
2026 | FY
2025 |
|---|
| Total Revenue | 0.13 | 0.17 |
| Cost of Revenue | 0.11 | 0.13 |
| Gross Profit | 0.02 | 0.03 |
| Research & Development | -- | 0.14 |
| Total Operating Expenses | 6.23 | 4.07 |
| Operating Income | (6.22) | (5.28) |
| Interest Expense | 0.00 | 0.01 |
| Pretax Income | (6.16) | (5.14) |
| Net Income | (6.16) | (5.14) |
| Basic EPS | (0.38) | (0.20) |
| Diluted EPS | (0.49) | (0.15) |
Cash Flow Statement
(in millions SGD)| Metric | FY
2026 | FY
2025 |
|---|
| Operating Cash Flow | (8.56) | (3.65) |
| Capital Expenditures | 0.04 | 0.24 |
| Free Cash Flow* | (8.60) | (3.89) |
| Investing Cash Flow | 0.47 | (0.25) |
| Financing Cash Flow | 10.98 | 1.80 |
* Derived from reported values
