ABACUS GROUP — Interim / Quarterly Report 2026

Feb 23, 2026

==> picture [210 x 86] intentionally omitted <==

HY26 RESULTS PRESENTATION

24 FEBRUARY 2026

==> picture [651 x 540] intentionally omitted <==

----- Start of picture text -----

201 Elizabe14 Mar t h Streetin Place , Sydney NSW
----- End of picture text -----

ABACUS GROUP HY26 RESULTS

==> picture [53 x 55] intentionally omitted <==

Agenda

==> picture [831 x 217] intentionally omitted <==

----- Start of picture text -----

01 Overview 02 Key financial metrics and capital management 03 Operating performance 04 Outlook and guidance
Steven Sewell, Evan Goodridge, Kevin George, Steven Sewell,
Managing Director CFO Group General Manager - Managing Director
Commercial & Fund
Manager ABG
----- End of picture text -----

Abacus Group | HY26 Results Presentation

2

HY26 METRICS

==> picture [53 x 55] intentionally omitted <==

==> picture [847 x 31] intentionally omitted <==

==> picture [824 x 224] intentionally omitted <==

----- Start of picture text -----

TOTAL ASSETS WEIGHTED AVG GEARING NET TANGIBLE OCCUPANCY [2]
GGGGG CAP RATE [1] S ASSETS GGGGGG
$2.6bn 6.81% 34.5% $1.73ps 91.3%
 1.1% on FY25  4bps on FY25 Flat on FY25  0.6% on FY25  80bps on FY25
STATUTORY PROFIT FFO FFO PER SECURITY DPS [3] YTD LEASING DEALS [4]
$47.6m $40.1m 4.49cps 4.25cps 29,556sqm
 $53.3m on HY25  0.2% on HY25  0.2% on HY25 Flat on HY25  4.7% on HY25
----- End of picture text -----

1. Cap rate applied to 31 December 2025 investment properties of $1,816m.

2. Excludes one development affected asset (Virginia Park, Bentleigh East VIC).

3. 50% of the distribution is fully franked. HY25: 50%.

Abacus Group | HY26 Results Presentation

3

1. Commercial leasing deals, based on 100% ownership.

CONSISTENT STRATEGY

==> picture [53 x 55] intentionally omitted <==

CREATING SPACES FOR NOW INVESTING FOR YOUR FUTURE

VISION STRATEGY

VALUES

==> picture [583 x 44] intentionally omitted <==

To create exceptional value for our customers and stakeholders through the identification, ownership and management of a portfolio of real estate investments.

To concentrate on select real estate sectors that deliver long-term, sustainable outcomes through active investment, asset and development management, and a strong focus on customer requirements and brand awareness.

Investment management

Strategically invest in assets in major markets with a clear path to sustainable income growth.

We are entrepreneurial and deliver innovative and informed market insights and solutions

We are responsible and aim to do the right thing and make a positive difference

Asset and development management

Provide Commercial space solutions with compelling value propositions for our customers.

We are accountable and answerable for our actions and decisions

Customer and brand management

Through close engagement with customers, deliver best in class Commercial property services that meet their evolving needs. In doing so, build our brands to be the most respected, responsive and recognised in their markets.

Abacus Storage King

Provide management services under agreement with Abacus Storage King (ASX:ASK).

Abacus Group | HY26 Results Presentation

4

NET TANGIBLE ASSET COMPOSITION

==> picture [53 x 55] intentionally omitted <==

Strategic focus to simplify the portfolio and close the security price gap to NTA

==> picture [113 x 75] intentionally omitted <==

----- Start of picture text -----

99 Walker Street, North Sydney NSW
99 Walker Street, North Sydney NSW
----- End of picture text -----

==> picture [113 x 75] intentionally omitted <==

----- Start of picture text -----

77 Castlereagh Street, Sydney NSW
77 Castlereagh Street, Sydney NSW
----- End of picture text -----

==> picture [714 x 348] intentionally omitted <==

----- Start of picture text -----

Composition of net tangible asset per security ($)
0.25
• The Group is committed to 0.52
portfolio curation and
Other [1]
simplification, with a focus on
(27%)
institutional, A-Grade and
0.47
select Retail assets
• Non-core assets will be Retail
1.74
recycled into higher quality A- (16%) 1.65
(1.15)
grade Office with exceptional
tenant amenities and
connectivity
• Portfolio examples include 77
Castlereagh Street and 99 Office
Walker Street
(57%)
Office Retail Self Other Total Net
Storage tangible tangible tangible
assets liabilities assets
----- End of picture text -----

Abacus Group | HY26 Results Presentation

5

1. All assets excluding Retail and Office. Includes Self Storage assets, non-property assets and greenfield assets.

HY26 HIGHLIGHTS

==> picture [53 x 55] intentionally omitted <==

Commercial portfolio proving resilient in early stages of market recovery

==> picture [835 x 265] intentionally omitted <==

----- Start of picture text -----

Office Retail Self Storage Non-core sales
+7.2% +5.3% +1.1% ~$75m
Leasing spreads growth Leasing spreads growth ASK NTA growth Asset sales exchanged [1]
Broad based growth, driven by Continued strong demand at $8.0 million equity return on Two non-core assets exchanged,
new deals and renewals Oasis, reflecting its prime location ABG’s 19.7% investment in ASK reducing future gearing levels
----- End of picture text -----

Abacus Group | HY26 Results Presentation

1. During HY26 the Group exchanged on 241 Adelaide Street QLD (settled post balance date) and Camellia NSW (expected to settle in FY27).

6

==> picture [210 x 86] intentionally omitted <==

KEY FINANCIAL METRICS & CAPITAL MANAGEMENT

EVAN GOODRIDGE

==> picture [651 x 540] intentionally omitted <==

----- Start of picture text -----

201 Elizabeth Street, Sydney NSW
----- End of picture text -----

OPERATING EARNINGS SUMMARY

OPERATING EARNINGS SUMMARY	OPERATING EARNINGS SUMMARY	OPERATING EARNINGS SUMMARY
$ millions HY26 HY25 Change Comments
Office LFL operating earnings1 44.3 44.0	0.6%	Driven by rent reviews, offset by lower surrender fees of $0.3m (HY25: $2.4m)
Retail LFL operating earnings1 15.0 14.4 4.5% Supported by strong leasing spreads of 5.3%
Self Storage (ASK return on investment) 8.0 8.6 (7.0%) Reflects the equity return on the Group’s 19.7% ownership of ASK
Investment management & other income 13.1 14.1 (7.1%) Reflects 40bps of ASK’s GAV ($7.1m), development management fees ($1.6m), commercial management fees ($0.6m), JV income ($1.6m), finance income ($1.5m) and realised gains from investments ($0.7m)
Total LFL operating earnings 80.4 81.1 (0.9%)
Retail non-LFL operating earnings - 0.9 HY25 includes divested assets (Ashfield Mall and Market Central, Lutwyche)
Total operating earnings 80.4 82.0 (2.0%)
Administrative and other expenses (15.8) (17.2) (8.1%) Driven by a ~13% reduction in total headcount
EBIT 64.6 64.8 (0.3%)
Net finance costs (22.3) (23.9) Reflects HY26 WACD of 4.5% (HY25: 5.1%)
Tax expense (2.2) (0.7)
FFO 40.1 40.2 (0.2%)
FFO per security (cents) 4.49 4.50
Distribution per security (cents) 4.25 4.25
Franking credit distribution per security (cents) 0.91 0.91
Payout ratio 95% 94%

==> picture [53 x 55] intentionally omitted <==

HY26 operating earnings $80.4 million Office, 55% Retail, 19% Self Storage, 10% Investment Management, 11% Other, 5%

1. Operating earnings (rental income less property expenses).

Abacus Group | HY26 Results Presentation

8

CAPITAL MANAGEMENT

==> picture [53 x 55] intentionally omitted <==

Sufficient liquidity with strong acquisition capacity

NTA[1] Total assets Acquisition capacity[2] HY26 avg. cost of debt[3] $1.73ps $2.6bn >$200m 4.5%

Gearing[4] 34.5%

Debt term to maturity 2.9yrs

Debt expiry profile

Interest rate hedging – drawn debt

Drawn bank debt ($m) Available bank facility ($m)

==> picture [479 x 148] intentionally omitted <==

----- Start of picture text -----

11
79
81.4%
250 250 250 hedged
172
125
FY26 FY27 FY28 FY29 FY30 FY31
----- End of picture text -----

Hedging profile expiry

==> picture [256 x 177] intentionally omitted <==

----- Start of picture text -----

Interest Rate Swaps
Weighted Average Fixed Rate
4.1%
4.0%
3.7%
3.6%
3.2%
75% 59% 43% 33%
9%
FY26 FY27 FY28 FY29 FY30
----- End of picture text -----

1. NTA calculated as: (net assets less goodwill less DTA plus DTL) divided by total securities as at 31 December 2025.

2. Based on target gearing of up to 40%.

3. FY26 guidance for average cost of drawn debt 4.5% assuming average floating rate of 4.0%.

4. Calculated as bank debt less cash ($894m) divided by total assets less cash ($2.6bn).

Abacus Group | HY26 Results Presentation

9

VALUATION UPDATE

==> picture [53 x 55] intentionally omitted <==

Stabilised office valuations

Commercial

$10m $15m $0m $1,816m $1,802m ($11m) FY25 investment Market income Cap rate Capex & Divestments HY26 investment property value growth expansion other property value

WACR: 6.77%

WACR: 6.81%

11 Bowden Street, Sydney NSW201 Elizabeth Street, Sydney NSW

Abacus Group | HY26 Results Presentation

10

==> picture [210 x 86] intentionally omitted <==

OPERATING PERFORMANCE

KEVIN GEORGE

==> picture [651 x 540] intentionally omitted <==

----- Start of picture text -----

99 Walker Street, North Sydney NSW
----- End of picture text -----

==> picture [256 x 540] intentionally omitted <==

----- Start of picture text -----

14 Martin Place, Sydney NSW 2 King Street, Fortitude Valley QLD 452-484 Johnston Street, VIC
----- End of picture text -----

==> picture [53 x 55] intentionally omitted <==

OFFICE SNAPSHOT

Portfolio of 14 Office assets valued at $1.5 billion as at 31 December 2025

OCCUPANCY[1] WALE[1] LEASING DEALS[2] 89.5% 3.4yrs 33

LFL RENT GROWTH[1]

2.3%

FY25: 91.1% FY25: 3.6yrs HY25: 46 HY25: 6.3% WACR A-GRADE BUILDINGS[3] CUSTOMERS[2,4] SME CUSTOMERS 6.87% 76% 345 60% FY25: 6.82% FY25: 77% FY25: 344 FY25: 59%

HY25: 6.3% SME CUSTOMERS[2,4,5]

1. Excludes one development affected asset (Virginia Park, Bentleigh East VIC). 2. On a 100% basis.

2. By number of customers.

3. Excludes Virginia Park, Bentleigh East VIC (part Industrial). 4. Includes managed properties.

Abacus Group | HY26 Results Presentation

12

OFFICE LEASING METRICS

Strong leasing spreads achieved in a challenging office environment

==> picture [620 x 310] intentionally omitted <==

----- Start of picture text -----

26,725 34% 7.2% 3.6% $812psm
sqm leased [1] average gross net face leasing average rent average net face
incentive spreads review rent [3]
HY25: 29,563sqm HY25: 35% HY25: 7.5% HY25: 3.7% FY25: $810psm
48% new 37% on new deals 9.8% on new deals 99% fixed $1,019 average CBD
52% renewals 14% on renewals [2] 4.2% on renewals 1% CPI $525 average fringe
----- End of picture text -----

459-471 Church Street, Richmond VIC51 Allara Street, Canberra ACT

1. Based on 100% ownership.

2. Renewal incentives were impacted significantly by a single retail renewal at 324 Queen Street. Excluding this outlier, renewal incentives averaged 26% in HY26. 3. As at 31 December 2025. Sydney and Melbourne assets excluding one development affected asset (Virginia Park, Bentleigh East VIC).

Abacus Group | HY26 Results Presentation

13

OFFICE LEASING EXPIRY[1]

==> picture [53 x 55] intentionally omitted <==

Underpinned by geographical diversity

NSW QLD VIC SA ACT 36% 83% vacant Office area fitted[2] 19% 14% 13% 10% 7% 1% Vacant Short Term 2H26 FY27 FY28 FY29 FY30+ Major Vacancies: Major Expiries: Major Expiries: Major Expiries: Major Expiries: Major Expiries: Major Expiries: 710 Collins St (3.0%) 324 Queen St (0.1%) 51 Allara St (3.6%) 2 King St (2.2%) 77 Castlereagh St (3.8%) 77 Castlereagh St (2.4%) 201 Elizabeth St (6.5%) 201 Elizabeth St (2.2%) 241 Adelaide St (0.1%) 91 King William St (0.8%) 14 Martin Pl (2.1%) 324 Queen St (3.8%) 452-484 Johnston St (2.1%) 77 Castlereagh St (5.7%) 99 Walker St (2.2%) 91 King William St (0.1%) 324 Queen St (0.7%) 459 Church St (1.9%) 99 Walker St (3.6%) 324 Queen St (1.9%) 99 Walker St (4.8%)

1. By income and excludes one development affected asset as at 31 December 2025 (Virginia Park, Bentleigh East VIC). 2. Office space available for lease that has been spec fitted or has existing fitouts.

Abacus Group | HY26 Results Presentation

14

RETAIL SNAPSHOT

Portfolio of 2 Retail assets (1 centre and 1 CBD asset) valued at $0.4 billion as at 31 December 2025

OCCUPANCY WALE NET FACE LEASING SPREADS 97.1% 5.0yrs 5.3% FY25: 95.5% FY25: 5.2yrs HY25: 3.1% LFL RENT GROWTH WACR AVG RENT REVIEW 4.2% 6.50% 3.6% HY25: 3.3% FY25: 6.46% HY25: 4.0%

The Oasis, Broadbeach, Gold Coast QLD Oasis, Broadbeach QLD

Abacus Group | HY26 Results Presentation

15

SELF STORAGE SNAPSHOT

19.7% owner and manager of Self Storage REIT Abacus Storage King (ASX:ASK)

ASK REVPAM[1]

$341psm

ASK AVG RENT PSM[1 ]

ASK OCCUPANCY[1]

$377psm 90.5%

 1.5% on HY25[2]  1.7% on HY25[2]  20bps on HY25[2]

ASK WACR ASK TOTAL ASSETS ASK FFO PER SECURITY 5.43% $3.7bn 3.12cps  2bps on FY25  2.7% on FY25  5.3% on HY25

Storage King Frankston, VIC AustraliaMyer, Melbourne VIC

1. Established portfolio includes 104 mature stores trading since 1 July 2024. Average over last six months (by area), excluding one established store due to mixed site use composition. 2. For comparison purposes, HY25 established portfolio has been restated to include 104 mature stores trading since 1 July 2024.

Abacus Group | HY26 Results Presentation

16

==> picture [210 x 86] intentionally omitted <==

OUTLOOK AND GUIDANCE

STEVEN SEWELL

==> picture [651 x 540] intentionally omitted <==

----- Start of picture text -----

452 - 484 Johnston Street, Abbotsford VIC
----- End of picture text -----

OUTLOOK & GUIDANCE

==> picture [53 x 55] intentionally omitted <==

Owning and managing an Australian eastern seaboard focused Commercial portfolio and external

Abacus Group

Active asset management and diversified leasing strategies to drive income growth throughout our portfolio

Outlook

management of Abacus Storage King (ASX:ASK)

We remain confident that the Group is well positioned to leverage our key enablers and deliver recurring income and create value creation over the medium to long term

==> picture [53 x 55] intentionally omitted <==

FY26 Guidance

• Abacus Group reaffirms FY26 distribution guidance of 8.50[1] cents per security

• Targeting a full year payout ratio of 85%-95% of FFO

Our guidance is predicated on no material deterioration in current business conditions, including the management and 19.7% ownership of Abacus Storage King

Abacus Group | HY26 Results Presentation

1. 50% of the distribution is expected to be fully franked.

18

==> picture [904 x 540] intentionally omitted <==

----- Start of picture text -----

CONTENTS
STATUTORY EARNINGS RECONCILIATION SLIDE 20
PROFIT AND LOSS OVERVIEW SLIDE 21
BALANCE SHEET OVERVIEW SLIDE 22
DEBT FACILITIES SLIDE 23
INVESTMENT PORTFOLIO METRICS SLIDE 24
BALANCE SHEET ALLOCATION SLIDE 25
COMMERCIAL CAPABILITY SLIDE 26
ESG SLIDE 27-28
COMMERCIAL PORTFOLIO SLIDE 29
GLOSSARY SLIDE 30
IMPORTANT INFORMATION SLIDE 31
91 King William Street, Adelaide SA
----- End of picture text -----

STATUTORY EARNINGS RECONCILIATION

==> picture [53 x 55] intentionally omitted <==

Performance metrics ($ millions) HY26 HY25 Statutory profit 47.6 (5.7) Fair value adjustments (11.6) 28.5 Depreciation and amortisation 2.2 1.8 Rent straight-lining, incentives & one-off adjustments 9.3 9.4 Tax benefit on FFO items (7.4) 6.2 FFO 40.1 40.2 Maintenance capex 4.5 7.1 Tenant incentives (capex) 3.9 4.6 Tenant incentives (rent abatement) 9.4 8.7

Term Definition

Funds from operations (FFO) FFO is in line with the PCA’s definition and comprises net profit/loss after tax attributable to stapled security holders, calculated in accordance with Australian Accounting Standards and adjusted for: property revaluations, impairments and reversal of impairments, derivative and foreign exchange mark-to-market impacts, fair value movements on investment properties accounted for at fair value, fair value of interest bearing liabilities, amortisation of tenant incentives, gain/loss on sale of certain assets, straight line rent adjustments, non-FFO tax expenses, certain transaction costs, one-off significant items, amortisation of intangible assets, movements in right-of-use assets and lease liabilities, rental guarantees and coupon income.

Abacus Group | HY26 Results Presentation 20

PROFIT AND LOSS OVERVIEW

==> picture [53 x 55] intentionally omitted <==

Performance metrics ($ millions)	HY26	HY25	Comments
Rental income	80.7	81.1	Rental growth offset by divestment of assets and lower surrender fees compared to HY25
Fee, finance and other income	11.4	11.1	Increase driven by higher ASK gross asset value
Share of profit from equity accounted investments	9.6	11.6	Decrease due to repositioning of JV assets and lower ASK earnings
Total revenue	101.7	103.8
Property expenses	(21.3)	(21.8)	Increases in statutory expenses offset by divestment of assets
Operating earnings	80.4	82.0
Administrative and other expenses	(15.8)	(17.2)
EBIT	64.6	64.8
Net finance costs	(22.3)	(23.9)	HY26 WACD of 4.5% (HY25: 5.1%)
Tax expense	(2.2)	(0.7)
FFO	40.1	40.2
Weighted average securities	893,657,633	893,657,633

Abacus Group | HY26 Results Presentation

21

BALANCE SHEET OVERVIEW

==> picture [53 x 55] intentionally omitted <==

BALANCE SHEET OVERVIEW
	HY26	FY25
Investment properties	$1,816.4m	$1,801.8m
PP&E, equity and other investments, financial and other assets	$678.6m	$671.5m
Loans	$55.8m	$55.9m
Cash and cash equivalents	$23.8m	$23.9m
Goodwill and intangibles	$32.4m	$32.4m
Deferred tax assets	$11.0m	$2.9m
Total assets	$2,618.0m	$2,588.4m
Interest bearing liabilities	$955.4m	$942.1m
Other liabilities	$77.6m	$73.3m
Deferred tax liabilities	$12.1m	$9.7m
Total liabilities	$1,045.1m	$1,025.1m
Net assets	$1,572.9m	$1,563.3m
Total securities	893,657,633	893,657,633

Abacus Group | HY26 Results Presentation

22

DEBT FACILITIES

==> picture [53 x 55] intentionally omitted <==

Capital management metrics	HY26	FY25	Comments
Total bank debt facilities	$1,136m	$1,136m
Total bank debt drawn	$922m	$910m
Term to maturity	2.9yrs	3.3yrs	3.3yrs on fully drawn basis (FY25: 3.8yrs)
Interest rate hedging	81%	80%
Weighted average hedge maturity	2.5yrs	3.0yrs
Average cost of debt - drawn	4.5%	5.1%
Average cost of debt - fully drawn	4.4%	4.9%
Group gearing	34.5%	34.5%	Calculated as bank debt net of cash divided by total assets net of cash
Look through gearing	40.1%	39.1%	Includes impact of JV gearing
Gearing calculated for covenant measures/covenant	39.8% / 50%	39.4% / 50%	Total liabilities net of cash divided by total tangible assets net of cash
Interest coverage ratio/covenant	2.6x / 2.0x	2.5x / 2.0x	EBITDA divided by interest expense

Abacus Group | HY26 Results Presentation

23

INVESTMENT PORTFOLIO METRICS

Portfolio metrics HY26	Office	Retail	ASK	Other1	Total
Value ($m)	1,472	423	463	260	2,618
No. of assets	14	2	-	2	18
NLA2,3(sqm)	147,452	45,267	-	-	192,719
WACR (%)	6.87	6.50	-	-	6.78
Occupancy2(% by area)	89.5	97.1	-	-	91.3
Average net face rent2($ psm)	702	703	-	-	702
WALE2(yrs by $)	3.4	5.0	-	-	3.8

Investment portfolio sector diversification

==> picture [104 x 150] intentionally omitted <==

==> picture [40 x 75] intentionally omitted <==

==> picture [50 x 58] intentionally omitted <==

==> picture [7 x 7] intentionally omitted <==

==> picture [7 x 8] intentionally omitted <==

==> picture [53 x 55] intentionally omitted <==

==> picture [47 x 51] intentionally omitted <==

----- Start of picture text -----

Office 56%
Retail 16%
ASK 18%
Other 10%
----- End of picture text -----

Investment portfolio geographic diversification[4]

Asset ownership (number of assets)	NSW	QLD	VIC	SA	ACT
100% owned	5	2	1	-	1
50% owned	1	2	4	1	-
<50% owned	1	-	-	-	-

1. Includes cash and other non-property assets.

==> picture [20 x 13] intentionally omitted <==

==> picture [61 x 105] intentionally omitted <==

==> picture [76 x 144] intentionally omitted <==

==> picture [7 x 7] intentionally omitted <==

==> picture [7 x 7] intentionally omitted <==

==> picture [7 x 7] intentionally omitted <==

==> picture [44 x 71] intentionally omitted <==

----- Start of picture text -----

NSW 44%
QLD 23%
VIC 27%
SA 4%
ACT 2%
----- End of picture text -----

1. Excludes one development affected assets (Virginia Park, Bentleigh East VIC).

2. Abacus ownership basis.

3. Excludes cash and other non-property assets.

Abacus Group | HY26 Results Presentation

24

HY26 BALANCE SHEET ALLOCATION

==> picture [53 x 55] intentionally omitted <==

31 December 2025

30 June 2025

==> picture [848 x 319] intentionally omitted <==

----- Start of picture text -----

$ $
2.6bn Total Assets 2.6bn Total Assets
56% OFFICE$1.5bn 16% [RETAIL] $0.4bn [18%][ ASK] $0.5bn [10%] OTHER$0.3bn 56% OFFICE$1.5bn 16% [RETAIL] $0.4bn 18% [ASK] $0.5bn [10%] OTHER$0.3bn
Office $1,472m 14 properties Office $1,457m 14 properties
Retail $423m 2 properties Retail $419m 2 properties
ASK $463m 19.7% shareholding in ASK ASK $460m 19.8% shareholding in ASK
Other $260m Non-property assets [1] and two greenfield Other $252m Non-property assets [1] and two greenfield
assets (Riverlands [2] and Camellia [3] ) assets (Riverlands and Camellia)
----- End of picture text -----

1. Includes cash, cash equivalents, goodwill, intangibles, deferred tax and other assets. 2. Valued at $12.5 million as at 31 December 2025.

Abacus Group | HY26 Results Presentation

1. Valued at $55.0 million as at 31 December 2025.

25

COMMERCIAL CAPABILITY / ASSET ACTIVATION

==> picture [53 x 55] intentionally omitted <==

Active asset management with strong income growth potential

==> picture [848 x 360] intentionally omitted <==

----- Start of picture text -----

99 Walker Street, North 77 Castlereagh Street, 14 Martin Place, 201 Elizabeth Street, Oasis,
Sydney NSW [1] Sydney NSW Sydney NSW Sydney NSW Broadbeach QLD
Occupancy (%) 83.1% 100% 93.4% 80.3% 94.8%
WALE (yrs) 3.8 3.5 3.4 4.8 4.1
NLA [2] (sqm) 18,692 13,148 13,179 37,954 25,306
End of trip
Flex space
NABERS Energy (stars) 5.0 5.0 4.5 3.0 3.5
NABERS Water (stars) 4.5 4.5 3.0 3.5 1.5
Asset
metrics
Key operating
Asset
Activation
ESG
----- End of picture text -----

1. Excludes small adjacent building.

2. 100% basis.

Abacus Group | HY26 Results Presentation

26

ESG: FOCUS

==> picture [53 x 55] intentionally omitted <==

Vision: To concentrate on select real estate sectors that deliver long term and sustainable outcomes through active investment, asset and development management and a strong focus on customer and brand awareness

Minimising our environmental impact through conservation of Cultivating strong resources, reduction in customer relationships to emissions and increased deliver value and retain operational efficiencies long term partnerships Aligning our governance Building organisational capability approach and structures to to drive sustainable outcomes, support long term success ensuring our people are through value creation supported and set for success ABACUS SUSTAINABILITY STRATEGY

==> picture [49 x 38] intentionally omitted <==

Emission intensity: 77%  in scope 1 and 2 GHG emission intensity (vs. FY19)

Water reduction: 17%  in water intensity (vs. FY19)

Waste recycling: 49% diversion from landfill rate

Supporting our people: 83% employee engagement score : NABERS performance[1] 4.8 stars Energy NABERS rating 4.4 stars Water NABERS rating

Abacus Group | HY26 Results Presentation

1. Office assets under Abacus Group ownership.

27

ESG: TRACKING OUR PROGRESS

==> picture [53 x 55] intentionally omitted <==

FY19 FY20 FY21 FY22 FY23 FY24 FY25 HY26

				FY19	FY20	FY21	FY22	FY23	FY24	FY25	HY26
EMISSIONS		Net zero On track to achieve net zero emissions by 2030 (Scope 1 & 2)									2030
ENERGY		77%improvement From FY19 Scope 1 & 2 GHG emissions intensity1	Scope 1 & 2 GHG emissions intensity (t/sqm)	0.080	0.069	0.061	0.059	0.053	0.051	0.031	0.018
NABERS	ENERGY	0.7improvement From FY19 NABERS Energy2	NABERS Energy (including Green Power)	4.1	4.3	4.6	4.7	4.7	4.8	4.7	4.8
WATER		17%improvement From FY19 Water intensity1	Water intensity (kL/sqm)	0.82	0.78	0.64	0.63	0.72	0.74	0.66	0.68
NABERS	WATER	1.2improvement From FY19 NABERS Water2	NABERS Water	3.2	3.3	4.1	4.5	4.5	4.0	3.8	4.4
WASTE		From FY19 Diversion from landfill1 38%improvement	Diversion from landfill (%)	36%	28%	29%	35%	41%	46%	49%	49%

1. Commercial assets (Office and Retail) under operational control. HY26 metrics are for the period January 2025 to December 2025.

Abacus Group | HY26 Results Presentation

28

1. Office assets under operational control weighted by NLA in Abacus Group ownership.

COMMERCIAL PORTFOLIO

==> picture [517 x 402] intentionally omitted <==

----- Start of picture text -----

$2.0bn portfolio, 96% exposed to the Eastern Seaboard
18
QLD
4
Assets
SA
1
NSW
7
ACT
1
VIC
4% SA
5
$84 million
Office 1 $84m Office assets
Retail assets
----- End of picture text -----

==> picture [53 x 55] intentionally omitted <==

NSW 7	NSW 7			23% QLD	23% QLD	23% QLD
				$451 million
				Office 3 $242m
				Retail 1 $209m
				44% NSW
				$855 million
				Office 5 $788m
				Other1 2 $67m
				2% ACT
				$4	0 million
				Off	ice 1 $40m
Office assets Retail assets				27%	VIC
				$53	3 million ice 4 $319m
	e assets l assets			Off	ic
				Ret	ai	l 1 $214m

Abacus Group | HY26 Results Presentation 29

1. Riverlands NSW and Camellia NSW.

GLOSSARY

==> picture [53 x 55] intentionally omitted <==

TERM	DEFINITION	TERM	DEFINITION
ABG	Abacus Group	KL/SQM	Kilolitresper square metre
ASK	Abacus Storage King	LFL	Like for like
ASX	Australian Securities Exchange	NABERS	National Australian Built Environment RatingSystem
CBD	Central business district	NLA	Net lettable area
CPI	Consumerprice index	NTA	Net tangible assets
CPS	Centsper stapled security	PCA	PropertyCouncil Australia
DPS	Distributionper stapled security	PP&E	Property,plant and equipment
DTA	Deferred tax assets	PS	Per stapled security
DTL	Deferred tax liabilities	PSM	Per square metre
EBIT	Earnings before interest and taxes	REIT	Real estate investment trust
EBITDA	Earnings before interest, taxes, depreciation and amortisation	REVPAM	Revenueper available square metre
ESG	Environmental, Social and Governance	SME	Small medium enterprise
FFO	Funds from Operations	SQM	Square metre
FY	Financialyear	T/SQM	Tonnesper square metre
GAV	Gross asset value	WACD	Weighted average cost of debt
GHG	Greenhousegas	WACR	Weighted average capitalisation rate
HY	First half of financialyear	WALE	Weighted average lease expiry
JV	Joint venture	YTD	Year to date

Abacus Group | HY26 Results Presentation

30

==> picture [369 x 540] intentionally omitted <==

IMPORTANT INFORMATION

The information provided in this document is general, and may not be suitable for the specific purpose of any user of this document. It is not financial advice or a recommendation to acquire Abacus Group securities (ASX:ABG). Abacus Group believes that the information in this document is correct (although not complete or comprehensive) and does not make any specific representations regarding its suitability for any purpose. Users of this document should obtain independent professional advice before relying on this document as the basis for making any investment decision and should also refer to Abacus Group’s financial statements lodged with the ASX for the period to which this document relates. This document contains non-AIFRS financial information that Abacus Group uses to assess performance and distribution levels. That information is not audited.

Indications of, and guidance on, future earnings and financial position and performance are “forward-looking statements”. Due care and attention has been used in the preparation of forward looking statements. Such forward-looking statements are not guarantees of future performance and involve known and unknown risks, uncertainties, and other factors, many of which are beyond the control of Abacus Group, that may cause actual results to differ materially from those expressed or implied in such statements. There can be no assurance that actual outcomes will not differ materially from those expressed or implied in such statements. There can be no assurance that actual outcomes will not differ materially from these statements.

==> picture [53 x 55] intentionally omitted <==

Abacus Group | HY26 Results Presentation

31