DATAPULSE TECHNOLOGY LIMITED ANNUAL

Financial Statements

Market Purchases Pro-formafinancialeffectsontheGroupforscenariosofSharePurchasesbytheCompany via Market Purchases Per consolidated Pro-forma financial effects as at financial statements 31 July 2017 for as at scenarios 1(A), 1(B) and 1(C) 31 July 2017 1(A) 1(B) 1(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,744 25,719 32,992 Revenue reserves (distributable) 17,110 17,110 17,110 9,837 Treasury shares (183) (7,208) (183) (183) Shareholders’ funds 49,919 42,646 42,646 42,646 Net tangible assets(1) 50,289 43,016 43,016 43,016 Current assets 49,938 42,665 42,665 42,665 Current liabilities 2,380 2,380 2,380 2,380 Working capital 47,558 40,285 40,285 40,285 Total liabilities 2,750 2,750 2,750 2,750 Cash and bank balances 39,522 32,249 32,249 32,249 Interest bearing borrowings – – – – Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1) (cents) 22.96 21.82 21.82 21.82 Earnings per Share (cents) 1.38 1.53 1.53 1.53 Gearing ratio(2) (times) – – – – Current ratio(3) (times) 20.98 17.93 17.93 17.93 Notes: (1) Net tangible assets equal Shareholders’funds excluding intangible assets and liabilities. (2) Gearing ratio equals interest bearing borrowings divided by Shareholders’funds. (3) Current ratio equals current assets divided by current liabilities. 7 Off-Market Purchases Pro-formafinancialeffectsontheGroupforscenariosofSharePurchasesbytheCompany via Off-Market Purchases Per consolidated Pro-forma financial effects as at financial statements 31 July 2017 for as at scenarios 2(A), 2(B) and 2(C) 31 July 2017 2(A) 2(B) 2(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,705 24,580 32,992 Revenue reserves (distributable) 17,110 17,110 17,110 8,698 Treasury shares (183) (8,308) (183) (183) Shareholders’ funds 49,919 41,507 41,507 41,507 Net tangible assets(1) 50,289 41,877 41,877 41,877 Current assets 49,938 41,526 41,526 41,526 Current liabilities 2,380 2,380 2,380 2,380 Working capital 47,558 39,146 39,146 39,146 Total liabilities 2,750 2,750 2,750 2,750 Cash and bank balances 39,522 31,110 31,110 31,110 Interest bearing borrowings – – – – Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1) (cents) 22.96 21.24 21.24 21.24 Earnings per Share (cents) 1.38 1.53 1.53 1.53 Gearing ratio(2) (times) – – – – Current ratio(3) (times) 20.98 17.45 17.45 17.45 Notes: (1) Net t