Datapulse Technology : 1HFY2022 Results

Datapulse Technology Limited

(Company Registration No. 198002677D)

Condensed Interim Financial Statements For the six months ended 31 January 2022

Table of Contents

	Page
A. Condensed interim consolidated statement of profit or loss and		3
other comprehensive income
B. Condensed interim statements of financial position		4
C. Condensed interim statements of changes in equity	5	- 6
D. Condensed interim consolidated statement of cash flows		7
E. Notes to the condensed interim consolidated financial statements	8 - 20
F. Other Information required by Listing Rule Appendix 7.2	21	- 24

Datapulse Technology Limited

A. Condensed interim consolidated statement of profit or loss and other comprehensive income

			6 months ended
Consolidated Statement of Profit or Loss	Note	31.01.2022	31.01.2021	Change
			$'000	$'000	%
			(unaudited)	(unaudited)
Revenue		3	744	336	NM
Other income		4	114	208	(45.2)
			858	544	57.7
Fair value loss on short-term investments		(68)	(32)	NM
Staff costs			(747)	(698)	7.0
Depreciation			(545)	(586)	(7.0)
Finance costs			(455)	(446)	NM
Hotel operating costs			(166)	(108)	53.7
Other operating expenses			(1,046)	(804)	30.1
Loss before taxation		5	(2,169)	(2,130)	1.8
Taxation		6	(3)	(11)	NM
Loss for the period attributable to
owners of the Company			(2,172)	(2,141)	1.4
Loss per share attributable to owners
of the Company
Basic and diluted loss per share (cents)	(1)		(0.99)	(0.98)
Consolidated Statement of
Comprehensive income
Loss for the period			(2,172)	(2,141)	1.4
Other comprehensive income
Items that may be reclassified
subsequently to profit or loss, net of tax:
Foreign currency translation differences
relating to financial statements of a foreign
subsidiary			(1,344)	888	NM
Other comprehensive income for the
period			(1,344)	888	NM
Total comprehensive income for the
period and attributable to owners of
the Company			(3,516)	(1,253)	NM

(1) The diluted loss per share is the same as the basic loss per share as there are no dilutive potential ordinary shares.

Page 3 of 24

Datapulse Technology Limited

B. Condensed interim statements of financial position

Note

ASSETS

Non-current assets

GROUP		COMPANY
31.01.2022	31.07.2021	31.01.2022	31.07.2021
$'000	$'000	$'000	$'000
(unaudited)	(unaudited)		(unaudited)	(unaudited)

Property, plant and equipment	7
Right-of-use assets	8
Investment securities	9
Long term receivables	10
Subsidiaries
Current assets
Trade and other receivables	10
Prepayment
Investment securities	9
Cash and bank balances
TOTAL ASSETS
LIABILITIES AND EQUITY
Non-current liabilities

43,390 46,080

759

3,0983,098

5,847	5,629
-	-
52,342	54,866
1,462	1,700

13063

4,1054,173

27,519 29,346

33,216 35,282

85,558 90,148

2537

• 759

• -
• -
  36,404 35,795

36,436 35,891

72395

4448

4,1054,173

26,438 27,500

30,659 32,116

67,095 68,007

Loans and borrowings	11
Lease liabilities	8
Current liabilities
Trade and other payables	12
Current tax payable
Loans and borrowings	11
Lease liabilities	8
Total liabilities
Net assets
Equity attributable to owners of the
Company
Share capital	13
Reserves
Total equity

TOTAL LIABILITIES AND EQUITY

1,708	1,958	1,708	1,958
5	6		5	6
1,713	1,964		1,713	1,964
695	749	199	215
572	597	520	560
20,481	21,174	292	42
3	54		3	54
21,751	22,574		1,014	871
23,464	24,538	2,727	2,835
62,094	65,610		64,368	65,172
32,992	32,992	32,992	32,992
29,102	32,618		31,376	32,180
62,094	65,610		64,368	65,172
85,558	90,148	67,095	68,007

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Datapulse Technology Limited

C. Condensed interim statements of changes in equity

At 1 August 2021

Loss for the period

Other comprehensive income

Foreign currency translation differences relating to financial statements of foreign subsidiaries

Total other comprehensive income

Total comprehensive income for the period At 31 January 2022

The Group

			Foreign
		Fair value	currency
Share	Treasury	adjustment	translation	Retained	Total
capital	shares	reserve	reserve	earnings	equity
$'000	$'000	$'000	$'000	$'000	$'000
32,992	(187)	(2,157)	(844)	35,806	65,610
-	-	-	-	(2,172)	(2,172)
-	-	-	(1,344)	-	(1,344)
-	-	-	-	-	-
-	-	-	(1,344)	-	(1,344)
-	-	-	(1,344)	(2,172)	(3,516)
32,992	(187)	(2,157)	(2,188)	33,634	62,094

At 1 August 2020

Loss for the period

Other comprehensive income

Foreign currency translation differences relating to financial statements of foreign subsidiaries

			Foreign
		Fair value	currency
Share	Treasury	adjustment	translation	Retained	Total
capital	shares	reserve	reserve	earnings	equity
$'000	$'000	$'000	$'000	$'000	$'000
32,992	(187)	(560)	(1,423)	39,471	70,293
-	-	-	-	(2,141)	(2,141)
-	-	-	888	-	888

Total other comprehensive income	-	-	-	888	-	888
Total comprehensive income for the period	-	-	-	888	(2,141)	(1,253)
At 31 January 2021	32,992	(187)	(560)	(535)	37,330	69,040

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