Oceanus Group Ltd reported an audited net loss of S$8.39 million for the year ended Dec 31, 2025, widening slightly from the S$8.35 million loss disclosed in its unaudited results after audit-driven reclassifications of inventory, depreciation and tax items.

Revenue was largely unchanged at S$279.52 million, down S$43,000 from the unaudited books. The company did not disclose a year-on-year comparison. No dividend was announced.

By segment, the group logged a pre-tax loss of S$8.11 million from continuing operations, compared with the previously reported S$6.88 million loss, after auditors split out S$20.3 million of inventory movements that had earlier been combined with purchases. Discontinued operations contributed a S$1.62 million profit following the separation of Opal Fintech’s results.

The audit adjustments mainly involved: • Reclassifying purchases to inventory movements, which left gross profit unchanged. • Shifting S$979,000 of Opal Fintech depreciation to other operating expenses, while recognising a S$1.76 million impairment on Opal’s intangibles. • Revising deferred tax, which lifted the tax charge by S$443,000. • Re-tabling cash balances, with S$941,000 moved to other investments and S$3.04 million reclassified to receivables, trimming year-end cash to S$8.13 million from S$12.10 million.

Headwinds also included fair-value losses of S$2.65 million on contingent consideration receivables and S$387,000 on other investments, together with S$448,000 in trade receivable impairments.

No forward guidance, strategic initiatives or management commentary was provided in the filing.