As Previously
Reported

As Adjusted – Restatement no. 1

March 31,
2023

Restatement
Adjustment

March 31,
2023

Carve-out Consolidated Balance Sheet

Net stockholder’s investment and additional paid-in capital

$

7,311

$

(90

)

$

7,221

Retained earnings

6,454

(136

)

6,318

Accumulated other comprehensive loss

(1,385

)

36

(1,349

)

Total Aark Singapore Pte. Ltd. stockholder’s equity

$

12,380

$

(190

)

$

12,190

Noncontrolling interest

1,089

190

1,279

Total stockholder’s equity

$

13,469

$

-

$

13,469

Total liabilities and stockholder’s equity

$

34,397

$

-

$

34,397

Carve-out Consolidated Statement of Operations

Less: Net income attributable to noncontrolling interest

$

221

$

39

$

260

Net income attributable to Aark Singapore Pte. Ltd.

$

1,485

$

(39

)

$

1,446

Carve-out Consolidated Statement of Comprehensive Income

Less: Comprehensive income attributable to noncontrolling interest

$

118

$

21

$

139

Total comprehensive income attributable to Aark Singapore Pte. Ltd.

$

762

$

(21

)

$

741