DATAPULSE TECHNOLOGY LIMITED ANNUAL

Financial Statements

Market Purchases Pro-formafinancialeffectsontheGroupforscenariosofSharePurchasesbytheCompany via Market Purchases Per consolidated financial Pro-forma financial effects statements as at 31 July 2018 for as at scenario 1(A), 1(B) and 1(C) 31 July 2018 1(A) 1(B) 1(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,790 27,077 32,992 Revenue reserves (distributable) 48,309 48,309 48,309 42,394 Other reserves 51 51 51 51 Treasury shares (187) (5,900) (187) (187) Shareholders’ funds 81,165 75,250 75,250 75,250 Net tangible assets(1) 81,165 75,250 75,250 75,250 Current assets 82,502 76,587 76,587 76,587 Current liabilities 3,668 3,668 3,668 3,668 Working capital 78,834 72,919 72,919 72,919 Total liabilities 3,907 3,907 3,907 3,907 Cash and bank balances 81,184 75,269 75,269 75,269 Interest bearing borrowings 123 123 123 123 Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1) (cents) 37.05 38.17 38.17 38.17 Earnings per Share (cents) 15.74 17.47 17.47 17.47 Gearing ratio(2) (times) – – – – Current ratio(3) (times) 22.49 20.88 20.88 20.88 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 financial Pro-forma financial effects statements as as at 31 July 2018 for at scenario 2(A), 2(B) and 2(C) 31 July 2018 2(A) 2(B) 2(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,753 25,982 32,992 Revenue reserves (distributable) 48,309 48,309 48,309 41,299 Other reserves 51 51 51 51 Treasury shares (187) (6,958) (187) (187) Shareholders’ funds 81,165 74,155 74,155 74,155 Net tangible assets(1) 81,165 74,155 74,155 74,155 Current assets 82,502 75,492 75,492 75,492 Current liabilities 3,668 3,668 3,668 3,668 Working capital 78,834 71,824 71,824 71,824 Total liabilities 3,907 3,907 3,907 3,907 Cash and bank balances 81,184 74,174 74,174 74,174 Interest bearing borrowings 123 123 123 123 Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1) (cents) 37.05 37.61 37.61 37.61 Earnings per Share (cents) 15.74 17.47 17.47 17.47 Gearing ratio(2) (tim