UMS Integration Limited

Name: UMS Integration Limited financial statements and ratios
Creator: Annalist

558 · SGX · Technology, semiconductor equipment components · Singapore · IFRS · Fiscal year ends December

Latest report: FY2025, the fiscal year ended 31 December 2025, its statements approved by the board on 19 March 2026. Snapshot FY2025_97ba62ee.

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Overview

Revenue, fiscal year

+3.7% year on year

Profit before tax, fiscal year

+7.4% year on year

Net income, fiscal year

+2.4% year on year

Diluted EPS, fiscal year

n/a

Pre-tax margin, fiscal year

+0.7pp year on year

Return on equity, fiscal year

−0.6pp year on year

Select a figure to see the document it came from.

Key Findings

Findings for the latest fiscal year, with their history over earlier years.

Revenue for the fiscal year ended 31 December 2025 was S$251 million, 3.7% higher than in the previous fiscal year.
Newin FY2025 · first stated
Rule: Revenue against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 NewRevenue for the fiscal year ended 31 December 2025 was S$251 million, 3.7% higher than in the previous fiscal year.Recorded from FY2025_97ba62ee · data update
2. FY2025 RetiredThe finding changed to higher than a year earlier.Recorded from FY2025_97ba62ee · data update
3. FY2024 ConfirmedRevenue for the fiscal year ended 31 December 2024 was S$242 million, 19.3% lower than in the previous fiscal year.Reconstructed · data update
4. FY2023 NewRevenue for the fiscal year ended 31 December 2023 was S$300 million, 19.5% lower than in the previous fiscal year.Reconstructed · initial
Net income attributable to the company for fiscal 2025 was S$42 million, 2.4% higher than in the previous fiscal year.
Newin FY2025 · first stated
Rule: Net income against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 NewNet income attributable to the company for fiscal 2025 was S$42 million, 2.4% higher than in the previous fiscal year.Recorded from FY2025_97ba62ee · data update
2. FY2025 RetiredThe finding changed to higher than a year earlier.Recorded from FY2025_97ba62ee · data update
3. FY2024 WeakenedNet income attributable to the company for fiscal 2024 was S$41 million, 32.3% lower than in the previous fiscal year.Reconstructed · data update
4. FY2023 NewNet income attributable to the company for fiscal 2023 was S$60 million, 38.9% lower than in the previous fiscal year.Reconstructed · initial
Return on equity for fiscal 2025 was 9.8%, against 10.4% a year earlier.
Newin FY2025 · first stated
Rule: Return on equity against a year earlier · Sources Annual report 2025-12, Annual report 2024-12
History of this finding, 3 records
1. FY2025 NewReturn on equity for fiscal 2025 was 9.8%, against 10.4% a year earlier.Recorded from FY2025_97ba62ee · data update
2. FY2025 RetiredThe finding changed to lower than a year earlier.Recorded from FY2025_97ba62ee · data update
3. FY2024 NewReturn on equity for fiscal 2024 was 10.4%.Reconstructed · initial

Records before FY2025 are reconstructed from the latest snapshot. Ledger: findings.json.

Credit, liquidity, earnings quality and score findings: Analysis.

Data

Source documents5 documents, latest Annual report for the year to 31 December 2025List

DownloadsExcel workbook · JSON

SnapshotFY2025_97ba62ee

Corporate Events

Corporate events are listed for companies whose figures come from 10-K and 10-Q filings; none are listed for this company.

Earnings, Returns and Balance Sheet

Revenue

By fiscal year, Singapore dollars

Profit Before Tax

By fiscal year, Singapore dollars

Profit Attributable to Owners of the Parent

By fiscal year, Singapore dollars

Margins

By fiscal year, per cent

Returns

By fiscal year, per cent

Free Cash Flow

Operating cash flow less capital expenditure, by fiscal year, Singapore dollars

Financial Statements

Figures as filed. Select a figure for its source document and method; a small d marks a figure derived from other figures of the same report.

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Ratios

Select a ratio for its formula and the figures it uses, each with its document; (i) gives its definition.

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Analysis

Credit update

FY2025

Annual report for the year to 31 December 2025. Changes are against the previous report, and each figure shows its period.

0changes1threshold crossed

Changes in This Report 0

No finding changed its state in the latest report.

Thresholds Crossed 1

NewCash Backing of Earnings
Net income attributable to the company for fiscal 2025 exceeded operating cash flow by an amount equal to 0.4% of average total assets.
Interpretation. Part of the profit has not come in as cash yet: net income was larger than operating cash flow. Profit made of accounting entries tends to repeat less than profit backed by cash (Sloan, 1996).

Fiscal years, with balances at each fiscal year end. Select a value for its formula and the figures it uses.

Credit MetricsLease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

Lease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

By Fiscal Year

Ratio	FY202331 Dec 2023	FY202531 Dec 2025
Lease-adjusted debtBorrowings plus the obligations of long-term leases, such as rents of stores, offices and warehouses, which credit analysts count as debt.Total debt: borrowings + lease liabilities, or the lines that present them together; IFRS 16 puts every lease on the balance sheet
Operating cash flow to debtOperating cash flow after interest paid, as a share of debt with lease liabilities. A higher share means the debt could be repaid sooner from operating cash.Operating cash flow after interest paid / lease-adjusted debt; interest paid that the company classifies as financing activities is deducted

Reconciliation of the Credit Figures

Item	FY202331 Dec 2023	FY202531 Dec 2025
Borrowings	S$22.5m	S$0
Lease liabilities	S$9.9m	S$9.6m
Borrowings and lease liabilities presented as one line	S$0	S$0
Lease-adjusted debt	S$32.5m	S$9.6m

Method

Total debt is borrowings and lease liabilities, current and non-current, before the deduction of cash. Under IFRS 16 every lease is on the balance sheet, depreciation includes that of right-of-use assets and finance costs include the interest on lease liabilities, so no lease cost or lease interest is added.
Adjusted EBITDA adds share-based payments, and the impairment that the company reports with depreciation and amortisation, to EBIT and depreciation and amortisation. FFO deducts cash interest and cash taxes.
S&P applies its table to its own adjusted figures, which also deduct surplus cash and adjust for pensions and other items, so the band of an S&P calculation can differ.

Liquidity and MaturitiesCash and operating cash flow against debt due within 12 months, capital expenditure and dividends.

Cash and operating cash flow against debt due within 12 months, capital expenditure and dividends.

By Fiscal Year

Ratio	FY202331 Dec 2023	FY202531 Dec 2025
Debt due within 12 monthsBorrowings and lease liabilities due within the next 12 months, which the company must repay or refinance.Current borrowings + current lease liabilities, or the current line that presents them together

Method

Debt due within 12 months is current borrowings and current lease liabilities.
Capital expenditure and dividends of the fiscal year are taken as those of the next 12 months. Undrawn credit facilities are not included.

Earnings QualityEarnings above cash flowCash-flow accruals 0.4% · FY2025

Accruals and the cash backing of reported earnings.

Net income attributable to the company for fiscal 2025 exceeded operating cash flow by an amount equal to 0.4% of average total assets.
Interpretation. Part of the profit has not come in as cash yet: net income was larger than operating cash flow. Profit made of accounting entries tends to repeat less than profit backed by cash (Sloan, 1996).
Newin FY2025 · first stated
Rule: Cash backing of earnings · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 NewNet income attributable to the company for fiscal 2025 exceeded operating cash flow by an amount equal to 0.4% of average total assets.Recorded from FY2025_97ba62ee · data update
2. FY2025 RetiredThe finding changed to earnings led by accruals.Recorded from FY2025_97ba62ee · data update
3. FY2024 WeakenedOperating cash flow for fiscal 2024 exceeded net income attributable to the company by an amount equal to 2.9% of average total assets.Reconstructed · data update
4. FY2023 NewOperating cash flow for fiscal 2023 exceeded net income attributable to the company by an amount equal to 4.1% of average total assets.Reconstructed · initial

By Fiscal Year

Ratio	FY202131 Dec 2021	FY202231 Dec 2022	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Cash-flow accrualsNet income less operating cash flow, against average assets: the part of profit not received in cash in the same period. Research associates high accruals with lower earnings in later years; a negative figure means cash exceeded profit.(Net income attributable to the company - operating cash flow) / average total assets

Method

Cash-flow accruals are net income attributable to the company less operating cash flow, over average total assets. Balance sheet accruals follow Sloan (1996) and total accruals Richardson, Sloan, Soliman and Tuna (2005).
Balance sheet and total accruals include the assets and liabilities that acquisitions bring in and disposals take out; cash-flow accruals exclude them.

Forensic and Distress ScoresPublished distress and misstatement models, with their original coefficients and thresholds.

Published distress and misstatement models, with their original coefficients and thresholds.

These ratios have no value for the figures of this company.

Source Documents

Documents of this snapshot, latest first. A report that states no date of publication carries the date on which its board approved the statements.

Document	Date	Id	SHA-256
Annual report for the year to 31 December 2025	19 Mar 2026, the date on which the board approved the statements	AR:ums-integration-2025-12-31	d75d0d829bb1
Annual report for the year to 31 December 2024	20 Mar 2025, the date on which the board approved the statements	AR:ums-integration-2024-12-31	4d90d980119c
Annual report for the year to 31 December 2023	18 Mar 2024, the date on which the board approved the statements	AR:ums-integration-2023-12-31	fa02d37f5bfd
Annual report for the year to 31 December 2022	23 Mar 2023, the date on which the board approved the statements	AR:ums-integration-2022-12-31	95a7d917b420
Annual report for the year to 31 December 2021	24 Mar 2022, the date on which the board approved the statements	AR:ums-integration-2021-12-31	9cbfcc1b4172

Checks

342336 of 342 checks passed, 6 warnings

Statement arithmetic218 passedIn every annual report used, the lines of each statement add up to the totals printed under them, profit before tax less income tax gives the profit, the balance sheet balances, and the cash at the end of each year is the cash at its start with its change. A report that fails one is not used. Checked at error level.

Fiscal calendar11 passedFiscal years last 350 to 380 days, and each starts on the day after the one before. Checked at error level.

Coverage2 passedThe latest fiscal year gives total assets and a profit figure. Checked at error level.

Balance sheet identity6 passedTotal assets equal total liabilities and equity at each balance sheet date. Checked at error level.

Agreement between annual reports99 passedA value of a year that the annual report of the year and that of the next year give in the same amount. A value that the later report gives differently is listed as a restatement, and the later value is used. Checked at warning level.

Withheld values6 values withheldA value that contradicts the definition of its item, or that documents report in contradiction, is withheld. Checked at warning level.

Net cash from investing activities, FY2020: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Net cash from investing activities, FY2021: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Net cash from investing activities, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Payments of lease liabilities, FY2020: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Payments of lease liabilities, FY2021: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Payments of lease liabilities, FY2022: withheld, a later report gives the item on another definition, and no report gives this year on that definition

Data Quality

How many values of this snapshot the checks prove, and how many Annalist derives, withholds and tracks as restated. Every company.

Values published	161
Confirmed by other figures	65.2%, 105 values
Confirmed by a second document	61.5%, 99 values
Derived from reported figures	0.0%, 0 values
Values withheld	6
Restated figures tracked	6
Changes compared on one basis	0
Company lines mapped	0 of 0 reviewed

Citation

Annalist, UMS Integration Limited, snapshot ums-integration/FY2025_97ba62ee (as of FY2025); <item label>, <period>; source <document id> (<document url>)

Snapshot FY2025_97ba62ee · dataset SHA-256 97ba62ee60a42326d6603e764c1f106d19ad9977ad24a399cffe6f4753bbec12 · findings rules 0.4

Data: info.json · dataset.json · validation.json · documents.json