6-K

TechCreate Group Ltd. (TCGL)

6-K 2025-12-29 For: 2025-12-29
View Original
Added on April 10, 2026

UNITEDSTATES

SECURITIESAND EXCHANGE COMMISSION

Washington,D.C. 20549

FORM6-K

REPORTOF FOREIGN PRIVATE ISSUER

PURSUANTTO RULE 13a-16 OR 15d-16

UNDERTHE SECURITIES EXCHANGE ACT OF 1934

Forthe month of December 2025

CommissionFile Number: 001-42865

TechCreateGroup Ltd.

336Smith Street, #06-303, New Bridge Centre

Singapore050336

+656936 6354

(Addressof principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934:

Yes ☐ No ☒

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

Informationcontained in this Report on Form 6-K

TechCreate Group Ltd. (the “Company”) is hereby furnishing this report on Form 6-K (the “Report”) to provide (i) a press release dated December 26, 2025 announcing the financial and operational results for the six months ended June 30, 2025 of the Company, included as Exhibit 99.1 of this Report, (ii) management’s discussion and analysis of financial condition and results of operations for the six months ended June 30, 2024 and 2025, included as Exhibit 99.2 of this Report, and (iii) the unaudited interim condensed consolidated financial statements of the Company for the six months ended June 30, 2024 and 2025, included as Exhibit 99.3 of this Report.

The information furnished in this Report on Form 6-K shall not be deemed “filed” for purposes of Section 18 of the Exchange Act, nor shall it be deemed incorporated by reference into any filing under the Securities Act or the Exchange Act, except as expressly set forth by specific reference in such filing.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

TechCreate Group Ltd
Date:<br> December 29, 2025 By: /s/ Lim Heng Hai
Name: Lim<br> Heng Hai
Title: Chairman<br> of the Board and Chief Executive Officer
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EXHIBITINDEX

Exhibit No. Description
99.1 Press Release – TechCreate Group Ltd. Reports First Half Fiscal Year 2025 Financial and Operational Results
99.2 Management’s Discussion and Analysis of Financial Condition and Results of Operations for the Six Months Ended June 30, 2024 and 2025
99.3 Unaudited Interim Consolidated Financial Statements for the Six Months ended June 30, 2024 and 2025
104 Cover<br> Page Interactive Data File (embedded within the Inline XBRL document)
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Exhibit99.1


TechCreateGroup Ltd. Reports First Half Fiscal Year 2025 Financial and Operational Results

SINGAPORE,December 26, 2025 – TechCreate Group Ltd. (NYSE American: TCGL) (“TechCreate” or the “Company”), a technology consultancy and advanced software solutions provider specializing in payment solutions, cybersecurity, and digital services, announced its financial and operational results for the six months ended June 30, 2025.

RecentOperational Highlights

Secured<br> a new Real-Time Engine Project in Singapore and Real-Time Engine enhancement by an existing Brunei customer
Secured<br> and fulfilled the QR Soundbox Terminal Business Line work for a Cambodia bank
Completed<br> successful initial public offering (“IPO”) and sale of option shares in October 2025, raising gross proceeds of $11.73<br> million, prior to deducting underwriting discounts and other offering expenses. TechCreate’s Class A Ordinary Shares began<br> trading on the NYSE American on October 2025 under the ticker symbol “TCGL”

FirstHalf 2025 Financial Results


Total Revenues increased 10.4% to S$1.9 million (US $1.5 million) for the six months ended June 30, 2025 compared to S$1.8 million in the same period last year. The increase was primarily due to an increase in Provision of Professional Services stemming from a new Real-Time Engine Project in Singapore and Real-Time Engine enhancement by existing Brunei Customer, an increase in Sale of Hardware Solutions as the Company’s Cambodian team successfully started the QR Soundbox Terminal Business Line, and an increase in Provision of Hosting and Supporting Service, offset by a decrease in Sale of Software Licenses and Maintenance Licenses.

Cost of Revenue decreased 22.7% to S$0.6 million (US $0.4 million) for the six months ended June 30, 2025 compared to S$0.7 million in the same period last year. The decrease was primarily due to a decrease in sales of license maintenance for third party software.

Gross Profit Margins increased to 70.5% for the six months ended June 30, 2025 compared to 57.8% in the same period last year. The increase was primarily due to an increase in revenue from provision of professional fees, and a decrease in sales of software licenses and maintenance licenses which lowers external vendor costs.

Total Operating Expenses increased 2.2% to S$1.3 million (US $1.0 million) for the six months ended June 30, 2025 compared to S$1.3 million in the same period last year. The slight increase was primarily due to an increase in general and administrative expenses and selling and distribution expenses offset by a decrease in research and development expenses.

Net Loss was approximately S$20,000 (US $16,000) for the six months ended June 30, 2025 compared to a loss of S$0.4 million in the same period last year, primarily due to the increase in gross profit and gross profit margin.

As of June 30, 2025, cash and cash equivalents were approximately S$1.3 million (US $1.0 million).

ManagementCommentary


“I am pleased to announce our first half fiscal 2025 results, highlighted by our growth seen in the provision of professional services revenue,” said TechCreate CEO Heng Hai Lim. “During this period, we were awarded a handful of notable deals with valued customers, including a new Real-Time Engine project in Singapore, a Real-Time Engine enhancement by an existing Brunei customer, and a new contract to provide QR Terminal to a Cambodia bank. We also continued to lower our focus on the sale of software and maintenance licenses, which are lower margin in nature. The progress made towards our bottom-line results was encouraging to see, and we look forward to continuing to pursue professional services work with new and existing customers as we grow our global presence.”

AboutTechCreate Group Ltd.


TechCreate Group Ltd. is a Singapore-based payment software solutions provider. Founded in 2015, the Company delivers digital payment and infrastructure solutions to financial institutions, telecommunications, deposit insurance, and enterprises. TechCreate’s offerings include real-time payment systems, digital banking platforms, API management, cybersecurity, and cloud computing. Its proprietary Artificial Intelligence Real-Time Engine (AI-RTE) is designed to enable fast, secure, and efficient payment processing. For more information, visit https://www.techcreate.com.sg/.

Forward-LookingStatements


Statements in this press release about future expectations, plans and prospects, as well as any other statements regarding matters that are not historical facts, may constitute “forward-looking statements” within the meaning of The Private Securities Litigation Reform Act of 1995. These statements include, but are not limited to, statements relating to the expected trading commencement and closing dates. The words “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “predict,” “project,” “should,” “target,” “will,” “would” and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. Actual results may differ materially from those indicated by such forward-looking statements as a result of various important factors, including: the uncertainties related to market conditions and the completion of the public offering on the anticipated terms or at all, and other factors discussed in the “Risk Factors” section of the preliminary prospectus filed with the SEC. Any forward-looking statements contained in this press release speak only as of the date hereof, and TechCreate Group Ltd. specifically disclaims any obligation to update any forward-looking statement, whether as a result of new information, future events or otherwise, except as required by law.


InvestorRelations

John Yi and Steven Shinmachi

Gateway Group, Inc.

949-574-3860

TCGL@gateway-grp.com

TECHCREATEGROUP LTD

CONDENSEDCONSOLIDATED BALANCE SHEETS

(Unaudited)


As at June 30,
2025 (Unaudited) 2025 (Unaudited)
S US
ASSETS
Current Assets
Deferred Cost
Contract Assets
Accounts and Other Receivable
Amount Due from Shareholders
Amount Due from Related Party
Cash and Cash Equivalents
Deferred Offering Costs
Total Current Assets
Non-Current Assets
Property, Plant and Equipment, net
Right-of-Use Assets – Operating Leases
Deferred Cost
Total Non-Current Assets
TOTAL ASSETS
Commitments and Contingencies
LIABILITIES
Current Liabilities
Contract Liabilities
Account and Other Payables
Amount Due to Directors
Operating Lease Liability
Income Tax Payables
Working Capital Loans
Total Current Liabilities
Non-Current Liabilities:
Operating Lease Liability
Contract Liabilities
Working Capital Loans
Total Non-Current Liabilities
TOTAL LIABILITIES
SHAREHOLDERS’ EQUITY
Class A Ordinary Shares, US0.0002 par value, 225,000,000 shares authorized, 14,927,250 shares issued and outstanding as of<br> December 31, 2024 and June 30, 2025 respectively.*
Class B Ordinary Shares, US0.0002 par value, 25,000,000 shares authorized, 2,572,750 share issued and outstanding as of December<br> 31, 2024 and June 30, 2025 respectively.*
Additional Paid-in Capital
Accumulated Other Comprehensive Loss )
Retained Earnings/ (Accumulated Losses) ) ) )
Total Shareholders’ Equity
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

All values are in US Dollars.



TECHCREATEGROUP LTD

CONDENSEDCONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVEINCOME (LOSS)

(Unaudited)


For the six months ended June 30,
2024 2025 2025
S S US
Revenue
Cost of revenue ) ) )
Gross profit
Selling and distribution expenses ) ) )
Research and development expenses )
General and administrative expenses ) ) )
Total operating expenses ) ) )
Profit / (loss) from operations )
Other income (expenses)
Other income
Interest expense ) ) )
Total other income (expenses) ) ) )
Income/ (Loss) before income tax )
Income tax expense ) ) )
Net loss ) ) )
Other comprehensive loss, net of tax
Currency translation differences arising from consolidation )
Net comprehensive loss ) ) )
Net loss per share attributable to ordinary shareholders
Basic and diluted ) ) )
Weighted average number of ordinary shares used in computing net loss per share
Basic and diluted*

All values are in US Dollars.



TECHCREATEGROUP LTD

CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


For<br> the six months ended June 30,
2024 **** 2025 **** 2025 ****
S **** S **** US ****
Cash flows from operating activities
Net<br> loss ) ) )
Adjustments<br> to reconcile net loss to net cash provided by operating activities
Depreciation
Operating<br> lease expenses
Working<br> capital loan interest
Changes<br> in operating assets and liabilities
Deferred<br> cost
Contract<br> assets
Trade<br> and other receivables )
Amount<br> due from directors
Amount<br> due from related parties
Contract<br> liabilities ) ) )
Trade<br> and other payables )
Lease<br> liabilities ) ) )
Income<br> tax payable ) ) )
Net cash generated from/ (used in) operating activities ) )
Cash flow from investing activities:
Acquisition<br> of property, plant and equipment ) ) )
Net cash used in investing activities ) ) )
Cash flows from financing activities:
Dividend<br> paid to equity holders
Amount<br> due to shareholders ) )
Repayment<br> of working capital loans ) ) )
Proceeds<br> from working capital loans
Proceeds<br> from issuance of shares
Deferred<br> offering costs ) )
Net cash (used in)/ generated from financing activities ) )
Effects of changes in foreign exchange of cash )
Net (decrease)/ increase in cash and cash equivalents )
Cash and cash equivalents at beginning of financial year
Cash and cash equivalents at June 30, 2024
Supplemental cash flow information
Income<br> taxes paid ) )
Withholding<br> taxes paid ) )
Cash<br> paid for interest ) ) )
Capital<br> contribution subscription receivable from shareholder

All values are in US Dollars.


Exhibit99.2

Management’sDiscussion and Analysis of Financial Condition and Results of Operations for the

Six Months Ended June 30, 2024 and 2025

FirstHalf 2025 Financial Highlights

Our revenue is derived from provision of professional services, sale of software licenses and maintenance licenses, sale of hardware solutions and provision of hosting and supporting services. The total revenue increased by $182,100 or 10.4%, from S$1,754,439 for the six months ended June 30, 2025 to S$1,936,539 for the six months ended June 30, 2025.

The following table presents the Group’s revenue disaggregated by product categories for the 6 months ended June 30, 2024 and 2025, respectively:

For the six months ended June 30,
2024 2025 2025 Change Change
S S US S %
Revenue:
Provision of professional services 54.1 %
Sale of software licenses and maintenance licenses ) -28.0 %
Sale of hardware solutions -
Provision of hosting and supporting service 133.7 %
Total 10.4 %

All values are in US Dollars.

In the following table, revenue is disaggregated by the timing of revenue recognition.

For the six months ended June 30,
2024 2025 2025
S S US
Point in time
Overtime
Total

All values are in US Dollars.



Provisionof Professional Services


For the six months ended June 30, 2025, revenue from provision of professional services increased by S$322,916 compared to the same period in 2024. The increase was achieved as the Group has secured a new Real-Time Engine Project in Singapore and Real-Time Engine enhancement by existing Brunei Customer.

Saleof software licenses and maintenance licenses


For the six months ended June 30, 2025, revenue from sale of software licenses and maintenance licenses decreased by S$324,574 compared to the same period in 2024. The decrease was mainly due to the expiration of an existing contract with customer in Laos.


Saleof hardware solutions


For the six months ended June 30, 2025, revenue from sale of hardware solution increased by S$183,635 compared to the same period in 2024. The Cambodian team has successfully started the QR Soundbox Terminal Business Line and sales was fulfilled in May 2025.


Costof Revenue


Our cost of revenue decreased by S$168,146 or 22.7%, from S$740,039 for the six months ended June 30, 2024 to $571,893 for the six months ended June 30, 2025. The costs of revenue decreased as sales of license maintenance for 3^rd^ Party Software has decreased.

GrossProfit


For the six months ended June 30, 2025, gross profit increased by S$350,246 or 34.5% compared to the same period in 2024 due to the change in revenue composition. The gross profit margin increased from 57.8% for the six months ended June 30, 2024 to 70.5% for the six months ended June 30, 2025. The Group recorded a significant increase in revenue from provision of professional fees while sales of software licenses and maintenance licenses decreased significantly. This causes the gross profit margin to increase as there is lesser reliance on external vendors which reduces the cost incurred for these licenses.

OperatingExpenses


Our total operating expenses increased by S$28,427, or 2.2%, from S$1,280,504 for the six months ended June 30, 2024 to $ 1,308,931 for the six months ended June 30, 2025. This increase was mainly attributable to 1.) an increase of S$109,092 in general and administrative expenses, or G&A expenses and 2.) a decrease of S$84,350 in research and development, or R&D expenses. The increase in G&A expenses during this period was primarily increase in staff salary as more due to increase manpower for to deliver projects. R&D expenses decreased significantly as our Real-Time Payment product was completed was subsequently monetised.

Otherincome


Our other income decreased by S$5,540, or 136.6%, from S$12,787 for the six months ended June 30, 2024 to $7,247 for the six months ended June 30, 2025. This is primarily due to the loss of rental income for rental of office space.

Interestexpense


Our interest expense increased by S$12,094 or 74.1%, from S$16,315 for the six months ended June 30, 2024 to $ 28,409 for the six months ended June 30, 2025. TechCreate Solution Private Limited drawn down a working capital loan of S$350,000 in May 2024 and has incurred interest expense of S$2,260 for six months ended June 30, 2024 which is significantly lower than interest expense of S$11,746 for six months ended June 30, 2025.


Incometax expense


Our income tax expense (withholding tax expense) decreased by $29,587, or 35.1%, from $84,286 for the six months ended June 30, 2024 to $54,699 for the six months ended June 30, 2025. The decrease is due to lesser billings made to Brunei, Cambodia and Laos.

Netincome/(loss)


Our net loss was $20,146 for the six months ended June 30, 2025, compared to net loss of $353,918 for the six months ended June 30, 2024. The increase mainly due to the increase in gross profit and gross profit margin.

Liquidity


Our working capital has historically been generated from our operating cash flows, working capital and loans from bank facilities. As of June 30, 2025, we had cash and cash equivalents of approximately S$0.80 million, working capital of approximately S$1.30 million and total shareholders’ equity of approximately S$0.87 million. As of June 30, 2024, our cash and cash equivalents of approximately S$0.80 million, working capital of approximately $0.94 million and total shareholders’ equity of approximately $0.30 million.

RecentDevelopments


The Company evaluated all events and transactions from December 31, 2024 up to report date, which is the date that these consolidated financial statements are available to be issued.

On July 23, 2025, the Company has adopted a Share Incentive Plan by providing such individuals with an incentive for outstanding performance to generate superior returns to Company shareholders.

On November 20, 2025, the Group has announced its intention to award its employees share option for their contribution to the Group.

There are no further material subsequent events that require disclosure in these consolidated financial statements.

AboutTechCreate Group Ltd.

TechCreate Group Ltd. is a Singapore-based payment software solutions provider. Founded in 2015, the Company delivers digital payment and infrastructure solutions to financial institutions, telecommunications, deposit insurance, and enterprises. TechCreate’s offerings include real-time payment systems, digital banking platforms, API management, cybersecurity, and cloud computing. Its proprietary Artificial Intelligence Real-Time Engine (AI-RTE) is designed to enable fast, secure, and efficient payment processing. For more information, visit https://www.techcreate.com.sg/.

Exchange Rate

The Company’s business is primarily conducted in Singapore and all of the revenues are denominated in Singapore States Dollars (“SGD”). This announcement contains translations of certain SGD amounts into U.S. dollars (“USD” or “US$”) at specified rates solely for the convenience of the readers. Unless otherwise noted, all translations from SGD to USD are made at the rate of SGD 1.2758 to US$1.00, the monthly exchange rate set forth in the by Monetary Authority of Singapore. No representation is made that the SGD amounts could have been, or could be, converted, realized or settled into US$ at that rate on June 30, 2025, or at any other rate.

Statement Regarding Preliminary Unaudited Financial Information

The accompanying condensed consolidated interim financial statements for the six months ended June 30, 2025 are unaudited and were not subject to a review by the independent registered public accounting firm.

Forward-LookingStatements

Statements in this press release about future expectations, plans and prospects, as well as any other statements regarding matters that are not historical facts, may constitute “forward-looking statements” within the meaning of The Private Securities Litigation Reform Act of 1995. These statements include, but are not limited to, statements relating to the expected trading commencement and closing dates. The words “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “predict,” “project,” “should,” “target,” “will,” “would” and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. Actual results may differ materially from those indicated by such forward-looking statements as a result of various important factors. Any forward-looking statements contained in this press release speak only as of the date hereof, and TechCreate Group Ltd. specifically disclaims any obligation to update any forward-looking statement, whether as a result of new information, future events or otherwise, except as required by law.

Contacts

Investor Relations

John Yi and Steven Shinmachi

Gateway Group, Inc.

949-574-3860

TCGL@gateway-grp.com

Exhibit99.3

TECHCREATEGROUP LTD

CONDENSEDCONSOLIDATED BALANCE SHEETS


As at June 30,
2025 (Unaudited) 2025 (Unaudited)
S US
ASSETS
Current Assets
Deferred Cost
Contract Assets
Accounts and Other Receivable
Amount Due from Shareholders
Amount Due from Related Party
Cash and Cash Equivalents
Deferred Offering Costs
Total Current Assets
Non-Current Assets
Property, Plant and Equipment, net
Right-of-Use Assets – Operating Leases
Deferred Cost
Total Non-Current Assets
TOTAL ASSETS
Commitments and Contingencies
LIABILITIES
Current Liabilities
Contract Liabilities
Account and Other Payables
Amount Due to Directors
Operating Lease Liability
Income Tax Payables
Working Capital Loans
Total Current Liabilities
Non-Current Liabilities:
Operating Lease Liability
Contract Liabilities
Working Capital Loans
Total Non-Current Liabilities
TOTAL LIABILITIES
SHAREHOLDERS’ EQUITY
Class A Ordinary Shares, US0.0002 par value, 225,000,000 shares authorized, 14,927,250 shares issued and outstanding as of December<br> 31, 2024 and June 30, 2025 respectively.*
Class B Ordinary Shares, US0.0002 par value, 25,000,000 shares authorized, 2,572,750 share issued and outstanding as of December<br> 31, 2024 and June 30, 2025 respectively.*
Additional Paid-in Capital
Accumulated Other Comprehensive Loss )
Retained Earnings/ (Accumulated Losses) ) ) )
Total Shareholders’ Equity
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

All values are in US Dollars.



TECHCREATEGROUP LTD

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVE INCOME (LOSS)

(Unaudited)

For the six months ended June 30,
2024 2025 2025
S S US
Revenue
Cost of revenue ) ) )
Gross profit
Selling and distribution expenses ) ) )
Research and development expenses )
General and administrative expenses ) ) )
Total operating expenses ) ) )
Profit / (loss) from operations )
Other income (expenses)
Other income
Interest expense ) ) )
Total other income (expenses) ) ) )
Income/ (Loss) before income tax )
Income tax expense ) ) )
Net loss ) ) )
Other comprehensive loss, net of tax
Currency translation differences arising from consolidation )
Net comprehensive loss ) ) )
Net loss per share attributable to ordinary shareholders
Basic and diluted ) ) )
Weighted average number of ordinary shares used in computing net loss per share
Basic and diluted*

All values are in US Dollars.


TECHCREATEGROUP LTD

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

(Unaudited)


Forthe six months ended June 30,2024


Class A Ordinary<br><br> <br>Shares Class B Ordinary<br><br><br><br>Shares Additional Retained earnings/ Accumulated other
Number of<br><br> <br>shares* Amount Number of<br><br> <br>shares* Amount paid-in<br>capital (Accumulated<br>losses) comprehensive loss Total<br> equity
S S S S S S
Balance as at December 31, 2023 14,927,250 2,572,750 )
Net loss - - ) )
Foreign currency translation - - ) )
Balance as at June 30, 2024 14,927,250 2,572,750 )

All values are in US Dollars.


Forthe six months ended June 30,2025


Class A Ordinary<br><br> <br>Shares Accumulated other
Number of<br><br> <br>shares* Amount Amount comprehensive<br><br> loss Total<br> equity
S S S S
Balance as at December 31, 2024 14,927,250 2,572,750
Net loss - -
Foreign currency translation - -
Balance as at June 30, 2025 14,927,250 2,572,750
Balance as at June 30, 2025 14,927,250 2,2572,750

All values are in US Dollars.



TECHCREATEGROUP LTD

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


For the six months ended June 30,
2024 2025 2025
S S US
Cash flows from operating activities
Net loss ) ) )
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation
Operating lease expenses
Working capital loan interest
Changes in operating assets and liabilities
Deferred cost
Contract assets
Trade and other receivables )
Amount due from directors
Amount due from related parties
Contract liabilities ) ) )
Trade and other payables )
Lease liabilities ) ) )
Income tax payable ) ) )
Net cash generated from/ (used in) operating activities ) )
Cash flow from investing activities:
Acquisition of property, plant and equipment ) ) )
Net cash used in investing activities ) ) )
Cash flows from financing activities:
Dividend paid to equity holders
Amount due to shareholders ) )
Repayment of working capital loans ) ) )
Proceeds from working capital loans
Proceeds from issuance of shares
Deferred offering costs ) )
Net cash (used in)/ generated from financing activities ) )
Effects of changes in foreign exchange of cash )
Net (decrease)/ increase in cash and cash equivalents )
Cash and cash equivalents at beginning of financial year
Cash and cash equivalents at June 30, 2024
Supplemental cash flow information
Income taxes paid ) )
Withholding taxes paid ) )
Cash paid for interest ) ) )
Capital contribution subscription receivable from shareholder

All values are in US Dollars.