AT least three companies warned of an expected net loss for their full-year financial results ended Dec 31, 2015 due to impairment provisions.

Acma Ltd said on Monday that it expects to report a net loss for the fourth quarter and the full year. Its expected fourth-quarter loss is mainly due to an impairment provision to be made in respect of the group's investment in its associated company, Neftech Pte Ltd, which develops and markets proprietary cavitation and nano-additives technology solutions to achieve fuel savings for the shipping industry.

Mermaid Maritime Public Company Limited also guided for a net loss for the financial year ended Dec 31 mainly due to non-cash provisions for impairment on the value of key assets, investments in subsidiaries as well as share of loss in an associate investment driven by a similar impairment exercise.

Similarly, Regal International Group Ltd said it expects to report a loss for the financial year ended Dec 31, 2015 primarily due to impairment of goodwill relating to the reverse takeover of Hisaka Holdings Ltd that was completed in November 2014 and a decrease in revenue recognised from its property business in 2015 due to lesser projects completed and weaker market demand.