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10. Net earnings (loss) per share (cont’d)<br />

FINANCIAL STATEMENTS<br />

132<br />

Proforma Company<br />

(A) (B) (A) + (B)<br />

Six- Sixmonth<br />

September July month<br />

period 1, 1999 23, 1999 period<br />

Financial year ended to to ended<br />

ended August 31, February November February February<br />

(All figures in 1997 1998 1999 28, 1999 30, 1999 29, 2000 29, 2000<br />

thousands) S$ S$ S$ S$<br />

(unaudited)<br />

S$ S$ S$<br />

Net profit (loss) for the<br />

financial year/period (734) 707 (538) (697) 120 (2,261) (2,141)<br />

Actual number of issued<br />

ordinary shares applicable<br />

to net earnings (loss) per<br />

share — — — — — 100,000 100,000<br />

Proforma number of<br />

issued shares applicable<br />

to net earnings (loss)<br />

per share 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000<br />

11. Trade debtors<br />

Proforma Company<br />

November February<br />

As at August 31, 30, 29,<br />

1997 1998 1999 1999 2000<br />

(All figures in thousands) S$ S$ S$ S$ S$<br />

Trade debtors are stated after deducting<br />

provision for doubtful debts of — — — — 27<br />

Analysis of the movements in provision<br />

for doubtful debts:<br />

Balance at beginning of financial year/period — — — — —<br />

Charged to profit and loss accounts — — — — 27<br />

Balance at end of financial year/period — — — — 27

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