AMOS Group (49B) H1 2026 earnings summary

Executive summary

• 1H FY2026 revenue fell 37.0% YoY to S$18.8m, while net loss narrowed 22.9% to S$5.0m; gross margin improved 0.7 percentage points to 27.0%.

• Operating cash flow turned positive at S$1.2m, supported by working-capital inflows; cash and cash equivalents at period-end were S$3.1m.

Financial highlights

• Revenue was S$18.770m, down 37.0% YoY; gross profit was S$5.059m, down 35.5%.

• Loss before tax narrowed to S$4.949m from S$6.432m; net loss narrowed to S$4.993m from S$6.475m.

• Distribution costs fell 39.6% to S$2.418m; administrative expenses fell 19.3% to S$6.613m.

• Finance costs declined 33.8% to S$415k, attributed to repayment of borrowings; a S$241k trade-receivables impairment reversal compared with a S$254k impairment loss in 1H FY2025.

• Total comprehensive loss was S$5.066m versus S$5.804m; basic and diluted loss per share improved to 2.40 cents from 3.11 cents.

Outlook and guidance

• Focus remains on driving sales and streamlining costs to meet financial obligations.

• Prospects are exposed to shifts in global goods trade and development of current and existing energy resources.