$OIO

OIO Group

CIK:0001957538|SEC Filings

Consolidated Statement of Profit or Loss and Other Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Profit or loss [abstract]
Revenue	$ 5,831,650	$ 6,099,777
Other income	326,637	427,147
Changes in inventories of finished goods and work-in-progress	(590,514)	215,059
Logistics costs	(916,472)	(642,423)
Depreciation of property, plant and equipment	(1,622,290)	(1,602,096)
Amortization of intangible assets	(1,633,857)	(1,118,678)
Employee benefits expense	(3,326,187)	(1,388,796)
Finance expense	(292,656)	(350,145)
Other operating expenses	(2,692,993)	(2,400,431)
Loss before income tax	(4,916,682)	(760,586)
Income tax credit	155,788	127,329
Net loss	(4,760,894)	(633,257)
Items that will not be reclassified to profit or loss
Net surplus on revaluation of leasehold land and buildings	960,116
Items that may be reclassified subsequently to profit or loss
Movements in foreign currency translations	(432,257)
Total comprehensive loss	$ (4,233,035)	$ (633,257)
Basic loss per share	$ (0.34)	$ (0.07)
Diluted loss per share	$ (0.34)	$ (0.07)

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
Consolidated Statement of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities
Loss before income tax	$ (4,916,682)	$ (760,586)
Adjustments for:
- Prepaid forward purchase agreement written-off		969
- Write-back of deferred underwriting fees payable		(153,125)
- Share compensation expense	1,237,876
- Depreciation of property, plant and equipment	1,622,290	1,602,096
- Amortisation of intangible assets	1,633,857	1,118,678
- Interest income	(20)	(7)
- Interest expense	292,656	350,145
- Gain on disposal of property, plant and equipment	(73,730)
- Foreign exchange adjustments	(198,466)	89,978
Total Adjustments	(402,219)	2,248,148
Changes in operating assets and liabilities:
- Trade and other receivables	(98,297)	(190,416)
- Inventories	139,936	(376,010)
- Trade and other payables	674,585	(2,123,660)
- Deferred underwriting fees payable		(2,600,000)
Net cash generated from/(used in) operating activities	314,005	(3,041,938)
Cash flows from investing activities
Purchase of property, plant and equipment	(1,200,038)	(304,755)
Proceeds from disposal of property, plant and equipment	73,730
Additions to intangible assets	(1,122,174)	(1,714,524)
Interest received	20	7
Net cash used in investing activities	(2,248,462)	(2,019,272)
Cash flows from financing activities
Repayment of bank borrowings	(1,118,278)	(1,380,703)
Proceeds from shares issuance	760,000	7,500,000
Proceeds from shares application	1,240,000
Shares issuance expense	(40,768)	(174,387)
Loan from/ (repayment to) shareholders	940,799	(56,063)
Loan from/ (repayment to) directors	436,062	(13,586)
Repayments of lease liabilities	(217,531)	(195,785)
Interest paid	(292,656)	(350,145)
Net cash generated from financing activities	1,707,628	5,329,331
Net (decrease)/increase in cash and bank balances	(226,829)	268,121
Cash and cash equivalents
Effects of exchange rate changes on cash and cash equivalents	125,556
Beginning of the financial year	634,882	366,761
End of financial year	533,609	634,882
Beginning balance	6,397,489	7,945,285
Changes from financing cash flows:
Proceeds from loans from shareholders and directors	1,376,861
Repayments of loans from shareholders and directors		(69,649)
Repayment of bank loans	(1,118,278)	(1,380,703)
Principal element of lease payments	(217,531)	(195,785)
Borrowing cost paid	(292,656)	(350,145)
Total change from financing cash flows	(251,604)	(1,996,282)
Other changes:
Exchange adjustments	397,184	(175,118)
New lease	103,462	273,459
Interest expenses	292,656	350,145
Total other changes	793,302	448,486
Ending balance	6,939,187	6,397,489
Lease liabilities [member]
Adjustments for:
- Interest expense	61,362	53,725
Cash and cash equivalents
Beginning balance	2,147,956	2,166,806
Changes from financing cash flows:
Proceeds from loans from shareholders and directors
Repayments of loans from shareholders and directors
Repayment of bank loans
Principal element of lease payments	(217,531)	(195,785)
Borrowing cost paid	(61,362)	(53,725)
Total change from financing cash flows	(278,893)	(249,510)
Other changes:
Exchange adjustments	98,382	(96,524)
New lease	103,462	273,459
Interest expenses	61,362	53,725
Total other changes	263,206	230,660
Ending balance	2,132,269	2,147,956
Interest- bearing bank and other borrowings [member]
Cash and cash equivalents
Beginning balance	4,249,533	5,778,479
Changes from financing cash flows:
Proceeds from loans from shareholders and directors	1,376,861
Repayments of loans from shareholders and directors		(69,649)
Repayment of bank loans	(1,118,278)	(1,380,703)
Principal element of lease payments
Borrowing cost paid	(231,294)	(296,420)
Total change from financing cash flows	27,289	(1,746,772)
Other changes:
Exchange adjustments	298,802	(78,594)
New lease
Interest expenses	231,294	296,420
Total other changes	530,096	217,826
Ending balance	$ 4,806,918	$ 4,249,533

Consolidated Statement of Financial Position - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 533,609	$ 634,882
Trade and other receivables	1,140,120	1,040,542
Inventories	300,258	440,194
Total Current assets	1,973,987	2,115,618
Non-current assets
Property, plant and equipment, net	21,471,539	20,762,483
Intangible assets, net	2,434,454	2,977,311
Total Non-current assets	23,905,993	23,739,794
Total assets	25,879,980	25,855,412
Current liabilities
Trade and other payables	6,501,396	4,449,950
Lease liabilities	301,143	221,254
Borrowings	3,499,706	4,319,182
Tax liabilities	54,423	92,211
Total Current liabilities	10,356,668	9,082,597
Non-current liabilities
Lease liabilities (non-current)	1,831,126	1,926,702
Deferred tax liabilities	15,000	133,000
Total Non-current liabilities	1,846,126	2,059,702
Total liabilities	12,202,794	11,142,299
Net assets	13,677,186	14,713,113
EQUITY
Share capital	13,832	13,616
Accumulated losses	(105,380,079)	(100,619,185)
Other reserves	3,422,799	3,422,799
Share premium reserve	99,004,833	97,047,941
Share application reserve	1,240,000
Exchange reserves	(555,455)	(123,198)
Revaluation surplus	15,931,256	14,971,140
Total equity	$ 13,677,186	$ 14,713,113