DATAPULSE TECHNOLOGY LIMITED ANNUAL

Financial Statements

Market Purchases Pro-formafinancialeffectsontheGroupforscenariosofSharePurchasesbytheCompanyvia Market Purchases Pro-forma financial effects as at Per consolidated 31 July 2016 for scenario 1(A), 1(B) financial statements and 1(C) as at 31 July 2016 1(A) 1(B) 1(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,827 28,150 32,992 Revenue reserves (distributable) 14,714 14,714 14,714 9,872 Other reserves (262) (262) (262) (262) Treasury shares (183) (4,860) (183) (183) Shareholders’ funds 47,261 42,419 42,419 42,419 Net tangible assets(1) 48,340 43,498 43,498 43,498 Current assets 40,765 35,923 35,923 35,923 Current liabilities 9,348 9,348 9,348 9,348 Working capital 31,417 26,575 26,575 26,575 Total liabilities 10,427 10,427 10,427 10,427 Cash and bank balances 32,080 27,238 27,238 27,238 Interest bearing borrowings 6,226 6,226 6,226 6,226 Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1)(cents) 22.07 22.06 22.06 22.06 Earnings per Share (cents) 0.41 0.46 0.46 0.46 Gearing ratio(2) (times) 0.13 0.15 0.15 0.15 Current ratio(3) (times) 4.36 3.84 3.84 3.84 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. 6 Off-Market Purchases Pro-formafinancialeffectsontheGroupforscenariosofSharePurchasesbytheCompanyvia Off-Market Purchases Pro-forma financial effects as at Per consolidated 31 July 2016 for scenario 2(A), financial statements 2(B) and 2(C) as at 31 July 2016 2(A) 2(B) 2(C) S$’000 S$’000 S$’000 S$’000 Share capital 32,992 32,804 27,471 32,992 Revenue reserves (distributable) 14,714 14,714 14,714 9,193 Other reserves (262) (262) (262) (262) Treasury shares (183) (5,516) (183) (183) Shareholders’ funds 47,261 41,740 41,740 41,740 Net tangible assets(1) 48,340 42,819 42,819 42,819 Current assets 40,765 35,244 35,244 35,244 Current liabilities 9,348 9,348 9,348 9,348 Working capital 31,417 25,896 25,896 25,896 Total liabilities 10,427 10,427 10,427 10,427 Cash and bank balances 32,080 26,559 26,559 26,559 Interest bearing borrowings 6,226 6,226 6,226 6,226 Number of Shares 219,075 197,167 197,167 197,167 Financial Ratios Net tangible assets per Share(1)(cents) 22.07 21.72 21.72 21.72 Earnings per Share (cents