Announcement PDF 27 August 2026 APPENDIX 4E – YEAR ENDED 30 JUNE 2026 Name of Entity: Raiz Invest Limited ABN: 74 615 510 177 Reporting period (“Current period”): Year ended 30 June 2026 Previous corresponding period: Year ended 30 June 2025 Results for announcement to the market Key Information 2026 $000 2025 $000 Change % Revenue from ordinary activities 29,223 24,067 21.4% Net Profit/(Loss) after tax for the period attributable to members 3,537 (310) 1,241% Underlying EBITDA1 5,458 2,831 92.8% Dividends Paid and Proposed No dividend was determined, declared, or paid during the financial year ended 30 June 2026 (2025: nil). No dividend has been declared or proposed since the end of the financial year, and no record date or payment date applies. Dividend Reinvestment Plan The Company does not have a dividend reinvestment plan in operation. Statement of Profit or Loss and Other Comprehensive Income with Notes to the Statement Refer to page 37 of the 30 June 2026 financial report and accompanying notes for Raiz Invest Limited and controlled entities (Group). Statement of Financial Position with Notes to the Statement Refer to page 38 of the 30 June 2026 financial report and accompanying notes for the Group. Statement of Changes in Equity with Notes to the Statement Refer to page 39 of the 30 June 2026 financial report and accompanying notes for the Group. Statement of Cash Flows with Notes to the Statement Refer to page 41 of the 30 June 2026 financial report and accompanying notes for the Group. Net Tangible Assets per Share 2026 $/share 2025 $/share Net tangible assets per share 0.12 0.10 Control Gained or Lost over Entities in the Year There was no gain or loss of control over any entity during the financial year. 1 UEBITDA is a non IFRS measure which represents Earnings Before Interest, Tax, Depreciation Amortisation (EBITDA) adjusted to exclude non-recurring items and share-based payments expense. 2 Details of Associates and Joint Venture Entities The Group did not hold an interest in any associate or joint venture entity during the year ended 30 June 2026 (2025: The divestment of the Malaysian business was successfully completed in FY25). Foreign entity accounting standards Not applicable. The Group's financial statements are prepared in accordance with Australian Accounting Standards and International Financial Reporting Standards. Commentary on the Results for the Year Refer to the commentary on the results for the year contained in the “Review and results of operations” included within the Directors’ Report section of the annual report. Status of Audit The 30 June 2026 financial statements and accompanying notes for the Group have been audited and are not subject to any disputes or qualifications. Refer to page 84 of the 30 June 2026 financial report for a copy of the auditor’s report. Kelly Humphreys Chair Dated: 27 August 2026 Notes: 1. All the documents comprise the information required by listing rule 4.3A. The Information should be read in conjunction with the audited 30 June 2026 annual financial report and all ASX announcements made by the Company during the year. Annual Report for the year ended 30 June 2026 Raiz Invest Limited ABN 74 615 510 177 and Controlled Entities About Raiz As Raiz celebrates its 10th year, the company continues to help make building wealth part of everyday life for Australians. Through the Raiz app, customers can invest automatically, build long-term investing habits and access a range of investment and savings products designed for different life stages. Customers can invest spare change through Round-ups, make recurring or one-off investments, and choose from diversified investment portfolios. Raiz also offers Raiz Kids, which allows families to invest for children; Raiz Rewards, which enables customers to invest cashback earned through participating brands; Raiz Invest Super; and Raiz Jars, which helps customers invest towards separate financial goals. Over the past decade, Raiz has recorded more than 1.85 million sign-ups. As at 30 June 2026, more than $5.4 billion had been invested through the platform, including over $771 million through Round-ups. More than $244 million in dividends have been reinvested, over 159,000 Raiz Kids accounts have been opened, and customers have reinvested more than $10 million through Raiz Rewards. Together, these milestones reflect ten years of helping Australians build wealth through small, consistent actions that fit naturally into everyday life. Raiz Invest Annual Report 2026 Page 3 of 92 Contents CHAIR & CEO MESSAGE 4 DIRECTORS’ REPORT 8 REMUNERATION REPORT – AUDITED 23 AUDITOR’S INDEPENDENCE DECLARATION 36 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 37 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 38 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 39 CONSOLIDATED STATEMENT OF CASH FLOWS 41 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 42 CONSOLIDATED ENTITY DISCLOSURE STATEMENT 82 DIRECTORS’ DECLARATION 83 INDEPENDENT AUDITOR’S REPORT 84 ASX ADDITIONAL INFORMATION 88 CORPORATE DIRECTORY 91 GLOSSARY 92 Raiz Invest Annual Report 2026 Page 4 of 92 LETTER FROM THE CHAIR Dear Shareholders On behalf of the Board, it is a pleasure to present the Raiz Invest Annual Report for FY26. Strong growth in key metrics Raiz delivered strong growth across each of the key business metrics in FY26 with total revenue up 21% to $29.2m and underlying EBITDA up 93% to $5.5m. Active Customers increased by 7% to 351,362 and Average Revenue Per User (ARPU) was up 13% to $85.87, reflecting the focus on growing higher revenue products, as well as the fee increase implemented in August 2025. Funds Under Management (FUM) was up 28% to $2.3 bn, driven by both positive net inflows of $219m and market movements. Increasing customer engagement Over the past year, we have strengthened customer engagement with continued growth in high-value products and the adoption of multiple products. In Q1 FY26, we launched a new product range and platform enhancements, including Raiz Lite, a low-cost entry plan for first-time investors and Raiz Academy, an online education platform designed to boost financial literacy and customer confidence. Our strategy to increase the lifetime value of our customers is working. Our customers increasingly adopt multiple Raiz products and utilise recurring deposits, which remain relatively steady throughout the market cycle, to grow their average balances, up 20% to $6,609. Our best-in-class products were recognised by WeMoney with Raiz awarded Best for Round-Up Investing and Best for Kids Investing, as well as two WeMoney Superannuation Awards for Digital Innovation of the Year and Excellent Rates & Fees. Accelerating execution of strategic objectives On 1 June 2026, Craig Keary joined as CEO bringing a wealth of experience in financial services and operational execution through the scaling process. On behalf of the Board, I would like to thank Brendan Malone for his dedication and contribution in building the strong foundations of the business. Under new leadership, our strategic objectives remain unchanged: • Strengthen leadership and build team capacity and capability. • Build and maintain strategic partnerships • Deliver leading customer experiences • Develop innovative new products and enhancements • Optimise capital use • Strengthen operational resilience, risk culture and governance frameworks We are excited by the opportunities ahead. With a trusted brand, a growing customer base and a united team, we are confident that Raiz is now well positioned to accelerate the execution of our strategic objectives through expanding and enhancing our executive capability, leveraging our strategic partnerships, implementing the brand uplift to drive customer growth, improving project delivery accountability and actively exploring accretive M&A opportunities. Under Craig’s leadership disciplined execution will be central to our ongoing success. Over the next year, we will be taking a disciplined approach to investing in people and systems in order to sustainably scale the business over time and unlock the growth potential ahead of us. Across the organisation we are removing unnecessary complexity, building capability and focussing on what matters most. Raiz Invest Annual Report 2026 Page 5 of 92 We are committed to improving the financial wellbeing of all Australians and we believe that everyone deserves the tools to build a better financial future, regardless of age, income, or experience. Raiz has a solid foundation of Active Customers, Funds Under Management, a strong balance sheet and market-leading products. We enter FY27 with ambition and a firm focus on accelerating our growth trajectory. None of this would be possible without the trust of our shareholders, the dedication of our Raiz team and the loyalty of our customers – on behalf of the Board, thank-you for your continued support. I would also like to sincerely thank my fellow Board members for their guidance and support throughout a year of significant challenge and change. Kelly Humphreys Chair of the Board 27 August 2026 Raiz Invest Annual Report 2026 Page 6 of 92 LETTER FROM THE CEO Dear Shareholders I joined Raiz because I believe strongly in the purpose of the business, the foundations that have been established and the opportunity ahead of us. Raiz has achieved meaningful scale, built a highly engaged customer base and made saving and investing more accessible to hundreds of thousands of Australians. Our technology and functionality help reduce traditional barriers to investing, while the strength of our customer engagement demonstrates the relevance of what we offer. My role and the mandate I have accepted is to build on these foundations and help Raiz realise its full potential. Central to this is ambition. Our customers are ambitious. They are saving and investing because they want to create greater financial security, achieve personal goals and build a better future for themselves and their families. Regardless of how much they initially invest, choosing to begin represents an important act of ambition. Our shareholders are also ambitious for Raiz. They want to see us grow, strengthen our competitive position and create sustainable long-term value. Our people share that ambition. They come to work each day with a strong sense of purpose and a genuine commitment to helping our customers improve their financial wellbeing. I have been impressed by the passion for the business and the desire across the team to see Raiz succeed. Our responsibility is to match this collective ambition with the focus and execution required to deliver it and this is the shift I am driving. To achieve our potential, we will strengthen discipline across the organisation, sharpen our priorities and ensure that our resources are directed towards the areas capable of creating the greatest value for customers and shareholders. We will continue building a high-performance culture, defined by clear accountability, strong collaboration, consistent execution and an uncompromising commitment to customer outcomes. Strengthening leadership capability is equally important. As Raiz grows and evolves, we need the right experience, skills and leadership depth across the organisation. Our leaders must be experienced, aligned, make good decisions, take ownership of outcomes and create an environment in which our people can perform at their best. These priorities are not separate from growth; they are essential to achieving it. Sustainable growth requires strong foundations, disciplined execution and an organisation capable of turning ambition into results. I am pleased by the strong alignment I have established with the Board and appreciate its support for the mandate ahead. This alignment gives us a clear platform from which to make the decisions and investments required to strengthen the business and pursue its opportunities. There is much to build upon. Raiz has an established brand, engaged customers, capable and committed people, strong technology and a clear purpose. We operate in a market with considerable long-term potential as more Australians seek accessible and effective ways to save and invest. The next phase is about bringing these strengths together with greater focus, discipline and ambition. It requires us to challenge ourselves and consistently deliver on our commitments. It will also require us to remain closely connected to our customers and ensure their needs continue to guide our decisions. I am looking forward to executing the mandate entrusted to me. I am ambitious for what Raiz can become, for the outcomes we can deliver for our customers and for the sustainable value we can create for our shareholders. Raiz Invest Annual Report 2026 Page 7 of 92 I would like to thank our customers for continuing to place their trust in us, our shareholders for their support and our people for their commitment and contribution. I look forward to working with all our stakeholders as we build the next chapter of Raiz. Craig Keary Chief Executive Officer 27 August 2026 Raiz Invest Annual Report 2026 Page 8 of 92 DIRECTORS’ REPORT Your Directors present their report on the consolidated entity (the Group) comprising Raiz Invest Limited (the Company) and its controlled entities for the financial year ended 30 June 2026. The information in the preceding operating and financial review forms part of this report and should be read in conjunction with the following information: The following persons were Directors and CEO of Raiz Invest Limited during or since the end of the financial year up to the date of this report: Directors: • Kelly Humphreys – Independent Non-Executive Chair • Jonathan (Jon) Brett – Independent Non-Executive Director • Paul Rogan – Independent Non-Executive Director • Chris Taylor – Independent Non-Executive Director (appointed 1 June 2026) • Brendan Malone – Managing Director/CEO (resigned as CEO 31 May 2026, resigned as Managing Director 30 June 2026) • Juliana Nguyen – Independent Non-Executive Director (resigned 19 November 2025) Chief Executive Officer: • Craig Keary – CEO (appointed 1 June 2026) Company Secretary: • Farhaana Desai – Company Secretary Directors’ experience and qualifications are set out below. Kelly Humphreys Independent Non-Executive Chair Qualifications and Experience Kelly is an experienced non-executive director and accomplished financial services professional with board experience across various sectors including financial services, private health insurance, regulation and ecommerce. Kelly has extensive senior executive experience in insurance and lending and a depth of technical expertise in operations, risk management and governance. She brings a strong commercial approach to achieving objectives in complex regulatory environments and demonstrated ability in engaging stakeholders and working effectively to deliver growth and improved performance. Kelly holds a Master of Management, a Diploma of Financial Services and is a Fellow of the Australian Institute of Company Directors. Interest in Shares, Options and Rights 140,000 ordinary shares in Raiz Invest Limited and options to acquire a further 175,000 ordinary shares, and nil rights (including related entities). Special Responsibilities Member of the Risk & Technology Committee, Audit Committee, and Nomination, Remuneration & Culture Committee. Directorships held in other listed entities during the three years prior to the current year Non-Executive Director of NSX Limited (ASX: NSX) Non-Executive Chair of Toys “R” Us Limited (ASX: TOY) from 2023 to 2025 Raiz Invest Annual Report 2026 Page 9 of 92 DIRECTORS’ REPORT Jon Brett Independent Non-Executive Director Qualifications and Experience Jon Brett has extensive board and management experience with a background in finance, technology and corporate advisory. Jon was formerly an executive director of Investec Wentworth Private Equity Limited, and an executive of Investec Bank (Australia) Limited. He was also the CEO of Techway Limited which pioneered internet banking in Australia. His former directorships include Deputy President of the NRMA and Vocus Group Limited from its listing on ASX. Jon holds a Bachelor of Commerce, a Bachelor of Accounting, a Master of Commerce and a CA(SA). Interest in Shares, Options and Rights 93,000 ordinary shares in Raiz Invest Limited and no options or rights (including related entities). Special Responsibilities Chair of the Audit Committee and Member of the Nomination, Remuneration & Culture Committee; Member of the Risk & Technology Committee between 19 November 2025 and 30 June 2026. Directorships held in other listed entities during the three years prior to the current year Non-Executive Director of Corporate Travel Management Limited (ASX: CTD) Non-Executive Director of Mobilicom Limited (Nasdaq: MOB) from 2018 to 2025 Non-Executive Chair of Infomedia Limited (ASX: IFM) from 2024 to 2025 Paul Rogan Independent Non-Executive Director Qualifications and Experience Paul has significant senior executive experience in the financial services and wealth management sectors. His more recent executive roles at Challenger Limited (ASX: CGF) included Chief Executive, Distribution, Product and Marketing, Executive General Manager, Capital, Risk and Strategy and Group CFO. Prior to that, Paul held the roles of CEO of the UK and Irish subsidiaries of MLC/NAB, and CEO of MLC Building Society. Paul is the Chair and non-executive director of HUB24 Limited (ASX: HUB), a non-executive director and Chair of Household Capital Pty Ltd and a non- executive director of Fourth Line Pty Ltd. Paul holds a Bachelor of Business in Accounting and Finance and a Fellow of the Australian Institute of Company Directors (FAICD) and a Fellow of CPA Australia (FCPA). Interest in Shares, Options and Rights 200,000 ordinary shares in Raiz Invest Limited and no options or rights (including related entities). Special Responsibilities Chair of the Risk & Technology Committee and Member of the Audit Committee; Chair of the Nomination, Remuneration & Culture Committee between 19 November 2025 and 30 June 2026. Directorships held in other listed entities during the three years prior to the current year Non-Executive Director and Chair of Hub24 Limited (ASX: HUB) Non-Executive Director of IDP Education (ASX: IEL) Non-Executive Director of Smartgroup Corporation Ltd (ASX: SIQ) Raiz Invest Annual Report 2026 Page 10 of 92 DIRECTORS’ REPORT Chris Taylor Independent Non-Executive Director (Appointed 1 June 2026) Qualifications and Experience Chris has significant senior executive experience in customer experience, media and marketing, spanning both traditional and digital media. Chris currently serves as Managing Director, APAC – Television Distribution, Networks and Direct-to-Consumer at NBCUniversal. He brings extensive leadership experience, having previously served as Managing Director of Nine Network Queensland, Director at Telstra Media, and CEO of Quickflix. Chris has also held a number of non-executive director roles in both established and scale up businesses including Beonic (ASX: BEO) formerly Skyfii. Interest in Shares, Options and Rights Nil Special Responsibilities Chair of the Nomination, Remuneration and Culture committee and Member of the Risk & Technology Committee from 1 July 2026. Directorships held in other listed entities during the three years prior to the current year Nil. Brendan Malone Managing Director and CEO (Resigned as CEO 31 May 2026, resigned as Managing Director 30 June 2026) Qualifications and Experience Brendan has extensive experience in the financial services industry, including strategic leadership, investment banking, and mergers and acquisitions. Brendan holds a Bachelor of Commerce (Accounting and Finance) and is a CIMA and MAICD member. Interest in Shares, Options and Rights 2,658,992 ordinary shares in Raiz Invest Limited, options to acquire a further 791,488 ordinary shares and rights to acquire a further 1,069,053 ordinary shares (including related entities). Special Responsibilities Managing Director and CEO Directorships held in other listed entities during the three years prior to the current year Nil Juliana Nguyen Independent Non-Executive Director (Resigned 19 November 2025) Qualifications and Experience Juliana Nguyen has extensive experience in Marketing, Commercial and General Management roles across a broad range of industries including consumer goods, technology and digital services. Juliana holds a Bachelor of Business and is a Graduate of the Australian Institute of Company Directors (GAICD). Interest in Shares, Options and Rights Nil Special Responsibilities Chair of the Nomination, Remuneration & Culture Committee and Member of the Risk & Technology Committee up to 19 November 2025. Directorships held in other listed entities during the three years prior to the current year Non-Executive Director of McGrath Limited (ASX: MEA) from 2022 to 2024 Raiz Invest Annual Report 2026 Page 11 of 92 DIRECTORS’ REPORT Chief Executive Officer’s experience and qualifications are set out below. Craig Keary Chief Executive Officer (Appointed 1 June 2026) Qualifications and Experience Craig Keary has over 30 years of leadership experience in financial services, wealth management and digital investing across Australia, Asia Pacific and the UK, including CEO and senior executive roles at listed and global financial institutions. Craig is a Fellow of the Chartered Institute for Securities & Investment, a Fellow of the Australian Institute of Company Directors, a Certified Chair of the Advisory Board Centre, and a Master Practitioner Member of the Stockbrokers and Investment Advisers Association. Craig holds a Master of Commerce (Financial Planning). Company Secretary’s experience and qualifications are set out below. Farhaana Desai Company Secretary Qualifications and Experience Farhaana Desai is Chief Risk Officer and Company Secretary at Raiz Invest, with over 16 years' experience in financial services, including investment management, superannuation, and banking. She specialises in production, implementation and management of risk and compliance frameworks, and holds degrees in Law and Business (Accountancy) plus a Graduate Diploma in Applied Corporate Governance. Raiz Invest Annual Report 2026 Page 12 of 92 DIRECTORS’ REPORT GROUP OVERVIEW Raiz Invest Limited ('Raiz') is a financial services company and a leading provider of micro investing services through its award-winning mobile-first platform. The platform enables customers to save and invest seamlessly – whether contributing small or large amounts of money via the Raiz mobile application or the Raiz website. Raiz is listed on the Australian Securities Exchange (ASX: RZI). Raiz had a market capitalisation as at 17 August 2026 of approximately $64.3 million. Our vision is to allow all Australians to achieve financial well-being regardless of their situation. By providing simple, intuitive, automated access to intelligent investment options and advocating new ways to think about saving and investing, we’re giving everyone control over their financial future. Following the closure of the Southeast Asia operations in the previous financial year (hereafter referred to as ‘discontinued operations’), Raiz and its controlled entities (‘the Group’) is now focused exclusively on the Australian market, with its head office in Sydney. As at 30 June 2026, Raiz employed 42 staff on a full-time equivalent basis. SIGNIFICANT CHANGES TO ACTIVITIES There were no significant changes in the nature of the principal activities during the financial year. BUSINESS MODEL AND OBJECTIVES Raiz operates a recurring revenue model, deriving income from micro investing products and services via the Raiz platform. Additionally, the Group earns commission revenue through the Raiz Rewards programme, which leverages the Group’s extensive customer and transactional data. Raiz’s revenue is generated from four key streams: Maintenance fees Monthly fee charged to Active Customers with account balances below $26,000 ($20,000 until 1 August 2025) for the Standard Portfolios, below $28,000 ($25,000 until 1 August 2025) for Plus Portfolios, and to all balances in the Sapphire or Property Portfolios. Account fees Monthly fee to Active Customers charged as a basis point of FUM for account balances greater than the above thresholds, and to all balances in the Sapphire or Property Portfolios. Advertising Commission income from advertising campaigns delivered to customers through the Raiz platform. The revenue amount varies depending on the partner and specific commercial arrangements. Cashback earned from everyday purchases made through the Raiz Rewards programme is invested directly into the customer’s Raiz account. Netting & Interest Netting: Raiz matches member buy and sell orders for the same spreads financial assets or Bitcoin (BTC) internally and executes them off-market where possible. Raiz retained the spread between the internal allocation price and the market execution price is recognised as revenue, in place of the brokerage costs that would otherwise apply, with members receiving brokerage-free execution. Interest: Income from customer transactional funds temporarily held due to ASX settlement delay and from Company cash reserves including funds held to meet regulatory capital requirements. Interest income is variable and influenced by transaction volumes, timing of settlements, prevailing interest rates, and the size of cash reserves held. Raiz Invest Annual Report 2026 Page 13 of 92 DIRECTORS’ REPORT OVERVIEW OF PERFORMANCE FY26 FY25 Change % Revenue $29,223,000 $24,067,000 21.4% Underlying EBITDA1 $5,458,000 $2,831,000 92.8% Active Customers2 351,362 329,277 6.7% Funds Under Management (FUM) $2.322 billion $1.821 billion 27.5% Netflows3 $219 million $210 million 4.3% Average Revenue Per User (ARPU)4 $85.87 $75.67 13.5% Average account balance $6,609 $5,530 19.5% REVIEW AND RESULTS OF OPERATIONS Raiz delivered strong growth across each of its key revenue drivers in FY26. Active Customers, FUM and ARPU • Active Customers rose 6.7% to 351,362 (2025: 329,277) • FUM increased 27.5% to $2.32 billion (2025: $1.82 billion) • ARPU grew 13.5% to $85.87 (2025: $75.67) Revenue: Revenue increased by 21.4% to $29,223,000 (2025: $24,067,000). • Maintenance fee increased by 26.7% following the successful execution of the price increase in August 2025 and growth in active customers. • Account fees increased by 24.5%, driven by record FUM and strong netflows • Advertising revenue decreased by 4.5%, reflecting a softer advertising market • Netting and interest revenue increased by 9.5%, reflecting increased market volatility and the impact of a higher interest rate environment. Please refer to Note 2 on page 51 for further details on revenue. Profitability: The Group’s preferred measure of profitability is Underlying EBITDA (UEBITDA), which increased to $5,458,000 (2025: $2,831,000), an increase of 92.8%. The improvement was primarily driven by a 21.4% increase in revenue to $29,223,000, partially offset by an 11.9% increase in underlying operating expenses to $23,765,000 (2025: $21,236,000). 1 UEBITDA is a non IFRS measure which represents Earnings Before Interest, Tax, Depreciation Amortisation (EBITDA) adjusted to exclude non-recurring items and share-based payments expense. 2 Active Customers are fee paying accounts. 3 Netflows represent the net movement of customer funds into or out of the platform over a period, calculated as customer deposits less withdrawals, and exclude market performance, distributions and dividends. 4 Average Revenue Per User (ARPU) is calculated as full year revenue divided by the average Active Customers, being the simple average of Active Customers at the beginning and end of the financial year. This differs from the quarterly ARPU, which is based on revenue and average Active Customers within a single quarter. Raiz Invest Annual Report 2026 Page 14 of 92 DIRECTORS’ REPORT • Sales and administrative expenses increased by 8.7%, reflecting higher variable costs that scale with customer activity, usage and transaction volumes, and are incurred directly in delivery services to customers. • Underlying employee benefits expense increased by 26.7%, driven by an increase in headcount, reflecting continued investment in building capability and capacity across product development, technology, compliance and data functions. Statutory employee benefits expense increased by 34%, which includes $661,000 of non-recurring termination benefits relating to the CEO-transition. • Marketing expenses decreased by 6%, primarily due to the ending of the Seven West Media (SWM) advertising contra arrangement. If excluding the SWM Contra, the spending in marketing increased 51.7%. • Underlying professional fees decreased by 4.3%. Statutory professional fees increased by 40.2%, the difference being a non-recurring $589,000 cost for options issued to Canaccord as consideration for corporate advisory services and $82,000 of non-recurring CEO-transition costs which are excluded from underlying results. • Other expenses increased by 23.2%, mainly reflecting investments in a new CRM platform, and expenditure on product development and data capacity. Please refer to statement of profit and loss on page 37 and Note 19: Operating Segments on page 66 for further details on expenses. Statutory Net Profit/(Loss) After Tax (NPAT): • The Group reported a statutory NPAT of $3,537,000 for the year (2025: statutory net loss of $365,000), which is reconciled to the Group’s UEBITDA performance in the table below. The statutory results were fully attributable to owners of the parent entity, with no non-controlling interests in the current year (2025: $55,000 loss attributable to non-controlling interests). Reconciliation of Underlying EBITDA