Press Release: BrilliA Reports Positive Operating Cash Flow and Cost Reduction for the Six Months Ended September 30, 2025

Dow Jones03-24
SINGAPORE--(BUSINESS WIRE)--March 24, 2026-- 

BrilliA Inc. (NYSE American: BRIA) ("BrilliA" or "the Company"), a comprehensive one-stop service and solution provider for ladies' intimate apparel brands worldwide, today announced its financial results for the six months ended September 30, 2025.

Comments from Kendrew Hartanto, Chief Executive Officer of BrilliA

"BrilliA operated in a challenging global trade environment during the first six months ended September 30. The introduction of new tariff measures affecting exports to the United States created uncertainty across the apparel supply chain. In response, we maintained pricing discipline and made the strategic decision not to accept orders that would have required the Company to absorb the full tariff burden. While this impacted near-term revenue, we believe it was the right decision to protect margins and long-term shareholder value."

"Despite these headwinds, we reduced costs of goods sold and continued to improve cost efficiency across our operations. Our focus on disciplined inventory management, manufacturing efficiency, and supply chain optimization enabled us to deliver positive cash flow and strengthen our financial position during the period."

"Looking ahead, we remain focused on expanding our B2B export business selectively in North America while increasing our presence in other international markets. At the same time, we are accelerating our branding strategy, including the continued development of our DIANA lingerie brand and potential brand acquisitions and licensing opportunities. We are also excited about the opportunity to diversify our revenue streams and improve production capacity utilization across Asia through our collaboration with Ai Sakura, which is enabling us to enter Japan's higher-margin athleisure market in the second half of 2026. While U.S. tariff-related effects and macroeconomic uncertainty will continue to weigh on our performance in the near-term, we believe the combination of these initiatives will position BrilliA to return to growth and expand our revenue across Indonesia, Malaysia, Singapore, and the broader ASEAN region."

Six Months Ended September 30, 2025 Results

BrilliA reported revenue of $24.6 million, compared to $27.4 million in the same period of 2024, a decrease of 10.3%. The revenue decline was primarily due to a 13.5% drop in North American export sales, or approximately $3.2 million. This was partially offset by growth in the Asia-Pacific region, which increased by about $0.4 million. The revenue performance was impacted by disruption to global garment trade flows arising from the introduction of broad-based U.S. tariff measures in April 2025, including a reciprocal tariff on goods of Indonesian origin, which materially affected buyer confidence, order timing, and pricing dynamics across the industry during the period. As a company that engages Indonesian contract manufacturers to produce goods for sale to customers in the United States, BrilliA was directly exposed to these pressures.

Despite the revenue headwinds, the Company generated positive operating cash flow of $2.1 million, a significant turnaround from the $0.2 million cash outflow recorded in the same period of 2024. This improvement was supported by a 9.1% reduction in cost of goods sold, reflecting BrilliA's continued focus on manufacturing efficiency and cost discipline.

Gross profit margin was 14.3%, compared to 15.4% in the prior year period, with compression reflecting the broader pricing environment. Net income was $41 thousand, compared to $1.1 million in the prior year period, with the variance primarily driven by gross profit decline and increases in other operating expenses.

Cash and cash equivalents at September 30, 2025 were approximately $6.6 million, compared with approximately $7.7 million at March 31, 2025. The movement reflects the payment of a $3.3 million dividend during the period. Total assets at September 30, 2025 were $31.1 million, an increase of 9.5% compared to $28.4 million at March 31, 2025. The Company maintained a current ratio of 1.93x, reflecting a sound liquidity position.

About BrilliA

BrilliA is a comprehensive one-stop service and solution provider for over 30 ladies' intimate apparel brands worldwide, managing sourcing, design, prototyping, supply chain, logistics, and quality control. The Company works with major international companies, including Fruit of the Loom, Hanes Brands Inc., and H&M.

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of U.S. federal securities laws. These statements include, but are not limited to, statements regarding BrilliA's business strategy, market opportunities, future performance, and operational outlook. These forward-looking statements are subject to various risks and uncertainties that could cause actual results to differ materially from those expressed or implied, including, but not limited to, global economic conditions, supply chain disruptions, customer demand, pricing pressures, and other factors described in the Company's filings with the U.S. Securities and Exchange Commission (SEC). BrilliA undertakes no obligation to update any forward-looking statements to reflect events or circumstances after the date of this press release, except as required by applicable law. BrilliA does not guarantee future results and undertakes no obligation to update these statements, except as required by law. Investors are encouraged to review BrilliA's filings with the U.S. Securities and Exchange Commission (SEC) for additional risk factors.

 
                         BrilliA Inc. and Its Subsidiaries 
                            Unaudited Interim Condensed 
     Consolidated Statements of Profit or Loss and Other Comprehensive Income 
                    For the Six Months Ended September 30, 2025 
 
                                          Successor 
                         Predecessor     Five months    Successor 
                        One month from   from May 1,    Six months   Successor Six 
                        April 1, 2024      2024 to        ended       months ended 
                         to April 30,   September 30,   September    September 30, 
                             2024           2024         30, 2024         2025 
                  Note   (Unaudited)*    (Unaudited)   (Unaudited)*   (Unaudited)* 
                  ----  --------------  -------------  ------------  -------------- 
                           USD'000         USD'000       USD'000        USD'000 
Revenue            19      4,666          22,758            27,424        24,596 
Cost of 
 materials                (2,536)        (12,554)          (15,090)      (13,180) 
Contract 
 manufacturers 
 charges                  (1,245)         (6,870)           (8,115)       (7,901) 
                        --------   ---  --------       -----------   ----------- 
Gross profit                 885           3,334             4,219         3,515 
Other income       20          7              48                55            89 
Depreciation of 
 property, plant 
 and equipment                (3)            (19)              (23)          (24) 
Depreciation of 
 right-of-use 
 assets                      (38)           (191)             (229)         (205) 
Employee benefit 
 expense           21       (216)         (1,343)           (1,559)       (1,518) 
Other expenses     22       (168)           (862)           (1,030)       (1,593) 
Finance costs      23        (12)            (56)              (68)          (49) 
Net gain on 
 impairment of 
 financial 
 assets                       --              74                74             4 
                        --------  ----  --------  ---  -----------   ----------- 
Profit before 
 income taxes                454             985             1,439           219 
Income tax 
 expenses          24        (87)           (220)             (307)         (178) 
                        --------   ---  --------       -----------   ----------- 
Profit for the 
 financial 
 period                      367             765             1,132            41 
                        ========  ====  ========  ===  ===========   =========== 
 
Other 
comprehensive 
income 
Items that may 
be reclassified 
subsequently to 
profit or loss 
Gain on foreign 
 currency 
 translation                                                    41           412 
                                                       -----------   ----------- 
Other 
 comprehensive 
 income, net of 
 tax                                                            41           412 
                                                       ===========   =========== 
Total 
 comprehensive 
 income for the 
 period                                                      1,173           453 
                                                       ===========   =========== 
 
Profit 
attributable 
to: 
Owners of the 
 parent                                                      1,130            41 
Non-controlling 
interest                                                         2            -- 
                                                       -----------   ----------- 
                                                             1,132            41 
                                                       ===========   =========== 
 
Total 
comprehensive 
income 
attributable 
to: 
Owners of the 
 parent                                                      1,171           453 
Non-controlling 
interest                                                         2            -- 
                                                       -----------   ----------- 
                                                             1,173           453 
                                                       ===========   =========== 
 
Weighted average 
number of 
ordinary shares 
basic and 
 diluted           25                                   25,000,000    25,000,000 
Earnings per 
share 
attributable to 
ordinary 
shareholders 
basic and 
 diluted           25                                        0.047         0.002 
                                                       ===========   =========== 
 
The accompanying notes are an integral part of these unaudited interim consolidated 
                               financial statements. 
 
 
 
     BrilliA Inc. and Its Subsidiaries Unaudited Interim Condensed 
 Consolidated Statements of Financial Position As of March 31, 2025 and 
                           September 30, 2025 
 
                                              As of          As of 
                                             March 31,    September 30, 
                                               2025           2025 
                                    Note     (Audited)    (Unaudited)* 
                                   -------  ----------  ---------------- 
                                             USD'000        USD'000 
ASSETS 
Non-current assets 
Property, plant and equipment, 
 net                                  4           136             173 
Right-of-use assets                   5         1,580           1,384 
Other investments                     6         1,000           1,000 
                                            ---------   ------------- 
Total non-current assets                        2,716           2,557 
                                            ---------   ------------- 
 
Current assets 
Inventories                           7         7,281           7,455 
Trade and other receivables           8        10,406          14,140 
Amounts due from related parties      9           235             332 
Income tax recoverable                             67              67 
Cash and cash equivalents            10         7,703           6,571 
                                            ---------   ------------- 
Total current assets                           25,692          28,565 
                                            ---------   ------------- 
 
Total assets                                   28,408          31,122 
                                            =========   ============= 
 
LIABILITIES AND EQUITY 
 
Non-current liabilities 
Lease liabilities                    11         1,299           1,100 
                                            ---------   ------------- 
                                                1,299           1,100 
                                            ---------   ------------- 
Current liabilities 
Trade and other payables             12         5,393          11,168 
Amount due to a director             13             3              -- 
Amount due to a shareholder          14            52              -- 
Amount due to a related parties      15           125              -- 
Lease liabilities                    11           382             394 
Income tax payable                              3,080           3,258 
                                            ---------   ------------- 
Total current liabilities                       9,035          14,820 
                                            ---------   ------------- 
Total liabilities                              10,334          15,920 
                                            =========   ============= 
 
Capital and reserves 
Share capital                        16        13,848          13,848 
Merger reserve                       17        (5,913)         (5,913) 
Translation reserve                  18          (180)            232 
Retained earning                               10,303           7,019 
                                            ---------   ------------- 
                                               18,058          15,186 
                                            ---------   ------------- 
 
Non-controlling interests                          16              16 
                                            ---------   ------------- 
Total shareholders' equity                     18,074          15,202 
                                            ---------   ------------- 
 
Total liabilities and equity                   28,408          31,122 
                                            =========   ============= 
 
 The accompanying notes are an integral part of these unaudited interim 
                   consolidated financial statements. 
 
 
 
                     BrilliA Inc. and Its Subsidiaries 
                        Unaudited Interim Condensed 
                   Consolidated Statements of Cash Flows 
            For the Six Months Ended September 30, 2024 and 2025 
 
                                       Six months ended    Six months ended 
                                         September 30,       September 30, 
                                             2024                2025 
                                          (Unaudited)         (Unaudited) 
                                      ------------------  ------------------ 
                                           USD'000             USD'000 
CASH FLOWS FROM OPERATING 
ACTIVITIES: 
Net profit for the financial period            1,439                 219 
 
Adjustments to reconcile net profit 
to net cash used in operating 
activities: 
------------------------------------ 
Depreciation of property, plant and 
 equipment                                        23                  24 
Depreciation of right-of-use assets              229                 205 
Finance cost                                      68                  49 
Interest income                                  (59)                (70) 
Net gain on impairment of financial 
 assets                                          (74)                 (4) 
Unrealized gain on foreign currency 
 exchange                                         (5)                 -- 
 
Changes in operating assets and 
liabilities: 
------------------------------------ 
Inventories                                   (2,875)               (174) 
Trade and other receivables                      657              (3,827) 
Trade and other payables                         403               5,650 
Income tax paid                                   (3)                 -- 
                                      --------------      -------------- 
Net cash (used in)/from operating 
 activities                                     (197)              2,072 
                                      --------------      -------------- 
 
Investing activities 
Interest income                                   59                  70 
Purchase of plant and equipment                  (49)                (61) 
                                      --------------      -------------- 
Net cash from investing activities                10                   9 
                                      --------------      -------------- 
 
Financing activities 
Advances/(Repayment) from directors                3                  (3) 
Repayments to shareholders                        (5)                (52) 
Dividends paid                                    --              (3,325) 
Payments of: 
- Principal                                     (211)               (190) 
- Interest                                       (68)                (49) 
                                      --------------      -------------- 
Net cash used in financing 
 activities                                     (282)             (3,619) 
                                      --------------      -------------- 
 
Net decrease in cash and cash 
 equivalents                                    (468)             (1,538) 
Effects of exchange rate changes                 (17)                406 
Cash and bank balances at beginning 
 of the financial period                       6,383               7,703 
                                      --------------      -------------- 
Cash and bank balances at end of the 
 financial period                              5,898               6,571 
                                      --------------      -------------- 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260324671204/en/

 
    CONTACT: 

Investor Contact

FNK IR

Matt Chesler, CFA

(+1) 646 809 2189

bria@fnkir.com

 
 

(END) Dow Jones Newswires

March 24, 2026 07:00 ET (11:00 GMT)

At the request of the copyright holder, you need to log in to view this content

Disclaimer: Investing carries risk. This is not financial advice. The above content should not be regarded as an offer, recommendation, or solicitation on acquiring or disposing of any financial products, any associated discussions, comments, or posts by author or other users should not be considered as such either. It is solely for general information purpose only, which does not consider your own investment objectives, financial situations or needs. TTM assumes no responsibility or warranty for the accuracy and completeness of the information, investors should do their own research and may seek professional advice before investing.

Comments

We need your insight to fill this gap
Leave a comment