Ace Digital AS — Audit Report / Information 2025

Apr 30, 2026

REVISORKONSULT
TYNSET RØROS OSLO
Medlem av
Den norske Revisorforening
NO 928 942 767 MVA
www.revisorkonsult.no

To the General Meeting
of Ace Digital AS

INDEPENDENT AUDITOR'S REPORT

(For translation purposes only)

Opinion

We have audited the financial statements of Ace Digital AS (the Company), showing a loss of NOK 23 817 900. The financial statements comprise the balance sheet as at 31st December 2025, and the statement of income and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion

• the financial statements comply with applicable statutory requirements, and
• the financial statements give a true and fair view of the financial position of the Company as at 31st December 2025, and of its financial performance and its cash flows for the year then ended in accordance with the Norwegian Accounting Act and accounting standards and practices generally accepted in Norway.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company as required by relevant laws and regulations in Norway and the International Ethics Standards Board for Accountants’ Code of International Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other Information

The Board of Directors and the Managing Director (management) is responsible for the information in the Board of Directors’ report (Annual Report 2025). The other information comprises Board of Directors’ report. Our opinion on the financial statements does not cover the information in the Board of Directors’ report.

Hovedkontor
Tynset
9 Parkveien 1, 2500 Tynset
+47 62 20 21 80
post@revisorkonsult.no
Avdeling
Oslo
9 Østensjøveien 36, 0667 Oslo
+47 911 80 082
post@revisorkonsult.no
Avdeling
Røros
9 Tollef Bredals vei 13, 7374 Røros
+47 928 85 246
post@revisorkonsult.no

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Ace Digital AS
INDEPENDENT AUDITOR'S REPORT 2025
Page 2

In connection with our audit of the financial statements, our responsibility is to read the information in the Board of Directors’ report. The purpose is to consider if there is material inconsistency between the information in the Board of Directors’ report and the financial statements or our knowledge obtained in the audit, or the information in the Board of Directors’ report otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Based on our knowledge obtained in the audit, in our opinion the Board of Directors’ report
- is consistent with the financial statements and
- contains the information required by applicable statutory requirements

Responsibilities of management for the Financial Statements

Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Norwegian Accounting Act and accounting standards and practices generally accepted in Norway, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting insofar as it is not likely that the enterprise will cease operations.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

For a further description of the auditor's tasks and duties, please refer to https://revisorforeningen.no/revisjonsberetninger.

Oslo, 29th April 2026
REVISORKONSULT AS

Petter Gullikstad
State authorized auditor

Hovedkontor Tynset
9 Parkveien 1, 2500 Tynset
+47 62 20 21 80
post@revisorkonsult.no
Avdeling Oslo
9 Østensjøveien 36, 0667 Oslo
+47 911 80 082
post@revisorkonsult.no
Avdeling Røros
7 Tollef Bredals vei 13, 7374 Røros
+47 928 85 246
post@revisorkonsult.no