ACUSENSUS LIMITED. — Investor Presentation 2026

Feb 25, 2026

Half Year FY26 Results Presentation

26 February 2026

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Disclaimer

This presentation has been prepared by and is being issued by Acusensus Limited (ASX:ACE) ( Company or Acusensus ) for information purposes only. Each recipient of this presentation is deemed to have agreed to accept the qualifications, limitations and disclaimers set out below.

The information in this presentation is intended to be general background information on Acusensus and its activities, current as at the date of this presentation. The information in this presentation is provided in summary form and does not purport to contain all of the information necessary for investment decisions. The information in this presentation should be read together with the Company’s financial results released on the ASX announcement platform on or around the date of this presentation together with other announcements and information about the Company released on its ASX announcement platform and on its website at https://www.acusensus.com/. The information in this presentation does not constitute investment or financial product advice (nor taxation or legal advice) or a recommendation to acquire securities in Acusensus and is not intended to be used as the basis for making any investment decision. This presentation does not take into account your individual investment objectives, financial situation or particular needs. Before making investment decisions in connection with any acquisition of securities, investors or potential investors should consider their own investment objectives, financial situation and particular needs and obtain their own professional advice.

The information contained in this presentation has been prepared in good faith by Acusensus, however no representation or warranty expressed or implied is made by Acusensus, its related bodies corporate, its directors, officers, employees, advisers and agents ( Parties ) as to the accuracy, correctness, completeness or adequacy of any statements, estimates, opinions or other information contained in this presentation including any forecasts or prospective financial information. Nothing contained in this presentation, nor any information made available to you is, or shall be relied upon as, a promise, representation, warranty or guarantee, whether as to the past, present or the future. To the maximum extent permitted by law, none of the Parties takes any responsibility for any loss or damage suffered as a result of any inadequacy, incompleteness or inaccuracy in any such statement or information including, without limitation, any financial information, any estimates or projections and any other financial information.

To the maximum extent permitted by law, the Parties disclaim any liability to any person for any direct, indirect or consequential loss or damage which may be suffered by any person through the use or reliance on anything contained in or omitted from this presentation.

Forward looking statements

This presentation contains certain forward-looking statements. Words such as “continue”, “expect”, “forecast”, “potential”, “estimated”, “projected”, “likely”, “anticipate”, “should”, “could”, “may”, “predict”, “plan”, “will”, “believe”, “target”, “intend” and other similar expressions are intended to identify such statements. Indications of, and guidance on, future earnings and financial position and performance are also forward-looking statements. Forward-looking statements are based on Acusensus’ current views and assumptions and are subject to known and unknown risks, uncertainties and other factors, many of which are outside the control of Acusensus. These risks and uncertainties could cause Acusensus’ actual results, performance or achievements to differ materially from those expressed or implied in this presentation. Such forward-looking statements speak only as of the date of this presentation and should not be relied on as an indication, representation or guarantee of future performance. Accordingly, the Parties do not give any assurance, representation, warranty or guarantee that the occurrence of the events expressed or implied in any forward-looking statement referred to in the presentation will actually occur or be achieved as contemplated. Nor do the Parties take any responsibility or duty to update, revise or maintain any forward-looking statement to reflect any change in Acusensus’ financial condition, status or affairs or any change in the expectations, assumptions, events, conditions or circumstances on which any such statement is based after the date of this presentation, except as required by law. Past performance information provided in this presentation may not be a reliable indication of future performance.

Financial data

All dollar values are in Australian dollars ($AUD) unless noted otherwise.

Acusensus uses certain measures to manage and report on its business that are not recognised under Australian Accounting Standards or IFRS. Management uses these measures to evaluate the performance and profitability of the overall business. The principal non-IFRS financial measure that is referred to in this document is EBITDA. EBITDA is earnings before interest, tax, depreciation and amortisation. Management uses EBITDA to evaluate the operating performance of the business, the non-cash impact of depreciation and amortisation and interest and tax charges. Although Acusensus believes that these measures provide useful information about the financial performance of Acusensus, they should be considered as supplements to the income statement measures that have been presented in accordance with the Australia Accounting Standards and IFRS and not as a replacement for them. Non-IFRS financial measures have not been subject to audit or review.

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2

Agenda

Half Year FY26 Highlights Update on Business Operations Financial Performance

Outlook

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Alexander Jannink Anita Chow Managing Director Chief Financial Officer

Q&A

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3

FY26 Half Year Highlights

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Increasingly Changing Behaviours and Saving Lives

Significant increase in the reach of Acusensus solutions, with demonstrated behaviour changes and outcomes

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46% increase in the number of deployed assets[1]

Substantial expansion of assets deployed on road networks deterring dangerous driver behaviours

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0 fatalities in enforced section of Minnesota’s Highway 7[2]

The South Lake Minnetonka Police Department used Acusensus technology to assist with 1,500 vehicle stops for distracted driving and seatbelt violations in 2025. Fatalities reduced from 5 in 2024 to 0 in 2025 in the section monitored.

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40% reduction in Qld unrestrained fatalities[3]

Unrestrained occupant fatalities in Queensland are down a remarkable 40% since the launch of the world’s first seatbelt enforcement program. 2024 saw 17 fewer unrestrained fatalities compared to 2023.

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10,456 high-risk vehicle approaches alerted to workers[4]

Across live roadwork deployments since Oct 2025, Forsite delivered a median 6.8 seconds of advance warning before breach, providing essential reaction time in elevated-risk vehicle approaches.

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(1) Compared to the prior comparable period, being 1H FY25 (2) Highway 7 Safety Coalition press release 2 February 2026

(3) See https://www.qld.gov.au/transport/safety/road-safety/statistics for road trauma statistics (4) High risk breaches alerted between the launch of Forsite 31 October 2025 and 18 February 2026

New Contract Wins

Continued new contract wins and expansions, leading to a record $212m of contract revenue remaining[1]

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1H FY26 Key Contract Wins

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October 2025

Connecticut work zone speed program. Five year contract with value of ~US$22.6m

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October 2025

Expansion of existing speed contract to nearly double the number of trailers with incremental contract value of ~$16.6m

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September 2025

New five-year fixed site multi-function contract valued at ~$8.7m (Note further expansions in WA signed in 2H FY26) October 2025 Exercised one-year extension for mobile phone program starting November 2025

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6

(1) 1H FY26 estimated contract value remaining considers revenue and known value of signed contracts or exercise of extension periods yet to be delivered as at 31 December 2025

Growth, Innovation and Efficiency

Record first half top line growth, new product launches, improving efficiency

Growing Strongly 40% increase in group revenue[1]

Increasingly Global 22% of revenue earned internationally, up 338%[1]

Innovating $3.9m invested in innovation activities

Significant revenue increases driven by the mobilisations of the NZ$92m New Zealand mobile speed contract, the Western Australia distracted driving contracts, the expanded Queensland distracted driving contract and the Kentucky work zone speed deployments

Significant international expansion with the $US22.6m five year Connecticut work zone speed program, the completed mobilisation of New Zealand, and the new contribution of programs in Kentucky and Minnesota adding to revenue from existing international customers

Innovation continued at pace, including the commercial release of the Forsite worker safety division, the deployment of new vehicle detection technology, release of a new trailer platform, development of bi-directional enforcement and continuously improving phone and seatbelt detection AI

Annual Group Revenue

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(1) Compared to the prior comparable period, being 1H FY25

Financial Highlights

Stellar revenue growth, improving underlying profitability, strong balance sheet, resolution of litigation risk

Revenue of $40.3m Up 40%[1]

$16.4m

40.7% Gross Margin

Adjusted EBITDA[2] of $3.9m Up 9%[1]

Cash Position[3]

$41.0m Up 35%[1]

Acusensus mobilised a significant volume of work in the half, increasing revenue by a record $11.5m[1] .

Supporting existing and anticipated pipeline growth, the company completed a $30m capital raise and secured a debt facility with Citibank to provide up to $25m of financing options[4] .

In February 2026, the Company settled litigation brought against it by Redflex Traffic Systems on a without admission basis for $6m in cash and ~6m shares in Acusensus. As part of the confidential settlement, Acusensus also provided a licence to Redflex so that Redflex and its affiliates have Acusensus’ permission to engage in conduct that would otherwise infringe its relevant patents until those patents have expired or been invalidated[5] .

These actions provide clear air and financial capacity for the company to continue pursuing its wide reaching growth plans.

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• (1) Compared with the prior comparable period, being 1H FY25

(2) Adjusted EBITDA equals EBITDA pre one-off costs (litigation and redundancy) and share based payments expense

• (3) Cash position as at 31 December 2025, including $1.2m of cash held in term deposits for bank guarantees and investment for a period of greater than 3 months (classified as other current assets in the financial statements)

• (4) Citibank N.A. facility provides access to: (i) A$5m revolving credit facility with term of 3 years; (ii) A$10m accordion facility available upon request and satisfaction of certain conditions; and (iii) on demand letter of credit and bank guarantee facility for up to A$10m (5) Except as disclosed in the Company’s ASX announcement dated 6 February 2026, the terms of the settlement are confidential. Final orders dismissing the proceedings with no order as to costs were made on 23 February 2026

Business Operations Update

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Australia Enforcement - Market Progression

Deepening market penetration in Australia, underpinned by a track record in customer acquisition and account expansion

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Western Australia Queensland FY21 FY23 FY24 FY25 FY26 FY21 FY25 FY26 Mobile phone Transportable ~$9.3m[1] ~$27.4m[1] ~$16.6m[1 ] WA Smart New trailer New $8.7m[1] five year and seatbelt speed expansion of expansion of expansion of Freeway Pilot multi-function contract for WA Smart program detection mobile phone and transportable transportable detecting enforcement Freeway fixed site commences program seatbelt contract mobile phone and speed units vehicles program valued multi-function (fixed site and commences. and ~$4.6m[1] seatbelt units disobeying at ~$9.4m[1] over enforcement, then transportable) expansion of red “X” signs 3 years and expanded to add sites speed units and variable before variable with value of ~$11.2m speed limits elements South Australia Trailer contract expanded and one FY24 year option extension New five year Mobile Phone exercised with value of Detection Camera (MPDC) ~$13.1m[1] Program (fixed sites) valued at ~$5m[1] LEGEND New South Wales Australian Capital Territory[2] SEATBELT DISTRACTION FY19 FY21 FY24 FY25 FY26 FY23 FY26 World’s first Mobile speed MPDC New five year MPDC POINT TO POINT SPEED UNREGISTERED VEHICLE New three year ACT enhanced MPDC MPDC camera ( MSC ) program contract for mobile program MPDC Program services to include seatbelt program program enhanced to phone and seatbelt enhanced to POINT SPEED REDX (fixed site and enforcement from commences commences include enforcement valued include transportable) November 2025 and one using Harmony seatbelt at ~$8.9m[1] annually. bi-directional year option exercised speed enforcement capabilities enforcement NSW MSC one year systems[3] NSW MSC one option exercised year option exercised

• (1) Any values quoted exclude GST and prior to option extension periods, unless specifically noted

• (2) A tender process is currently underway in the ACT, which includes mobile phone detection and seatbelt detection services in its scope. Acusensus is awaiting updates as this process progresses

(3) NSW MSC contract ends 30 June 2026. The tender for renewal or replacement has now been released by Transport for NSW and they have indicated that the tender process is expected to run through to 30 June 2026

10

Australian Enforcement Segment Performance

The Australian business continued to deliver consistent top-line momentum, with adjusted EBITDA growth of 13%

• Acusensus supplies the majority of states and territories with a mix of speed, distracted driving, seatbelt enforcement and multi-function enforcement services.

• Revenue growth was predominantly driven by the new multi-function trailer contract mobilised in WA during 2H FY25 and the expansion of the QLD distracted driving contract.

• 80% of Australian customers varied, expanded or extended their contracts this FY, including:

• additional multi-function trailers contracted for Western Australia (signed in February 2026), as well as the new $8.7m fixed site contract with Western Australia (subsequently expanded to $19.9m with the addition of new sites, announced today)

• a $16.6m doubling of speed trailers in Queensland

• the activation of seatbelt enforcement in the ACT from November 2025

Revenue $31.1m +17% $26.7m (1H FY25)

Adjusted EBITDA[1] $11.0m +13% $9.8m (1H FY25)

• the activation of bi-directional enforcement of mobile phone trailers in NSW

• WA and ACT both exercised 1 year extension options

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(1) Adjusted EBITDA presented is for segment reporting purposes and excludes shared costs. Numbers are prior to one-off costs and SBP (share based payments) expense

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11

International Enforcement - USA Market Progression

A major 5 year contract in Connecticut for automated work zone speed joins the expanding number of states deploying Acusensus Real-Time enforcement technology for phone, seatbelt and speed enforcement

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REAL TIME DISTRACTED
DRIVING (ALL VEHICLES)
REAL TIME DISTRACTED
DRIVING (COMMERCIAL)
Minnesota REAL TIME
Arkansas
Nebraska MULTI-FUNCTION
Connecticut
DATA COLLECTION
SPEED (REAL TIME)
SPEED
(AUTOMATED)
Washington, D.C.
California
North Carolina
Kentucky
Colorado
Texas Alabama Georgia
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(1) The slide represents customers that generated revenue in FY25 and/or FY26. One-off projects were carried out with customers in Alabama and Washington D.C. in FY25

International Enforcement Segment Performance

International segment has transitioned to positive EBITDA and now accounts for 22% of group revenue

New Zealand

• Five year mobile speed contract value estimated at NZ$92m with two optional extension periods of up to two years each.

• Contract fully mobilised at the end of 1H FY26 - deployments being undertaken across all sixteen regions with a complete fleet of vehicles and trailers. This was a key driver of revenue growth and profitability.

Revenue

$9.0m +338% $2.0m (1H FY25)

United States

• Kentucky commenced a 5 trailer 4 month pilot for work zone speed real-time services, which has subsequently been extended. This program closely follows the existing program with Arkansas.

• On 7 October 2025, Acusensus was awarded a contract to supply the Automated Work Zone Speed Control program for the State of Connecticut, USA. Total contract value expected to be US$22.6 million and will run for a period of 5 years. Initial units went live at the start of November 2025, with the remainder to go live by April 2026.

Adjusted EBITDA[1] $0.9m +1.3m $(0.5)m (1H FY25)

• Led by new General Manager Kevin Tenbrunsel, we are expanding the sales team to pursue and develop a growing pipeline of potential opportunities.

United Kingdom

• Accepted onto Crown Commercial Service (CCS) RM6347 Transport Technology framework, making Acusensus UK Limited an approved supplier to contract directly with government.

• Secured a short pilot for Transport for West Midlands for our Heads-Up solution.

• The existing Devon & Cornwall program was extended in February 2026 for another year.

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(1) Adjusted EBITDA presented is for segment reporting purposes and excludes shared costs. Numbers are prior to one-off costs and SBP (share based payments) expense

13

Forsite Segment Performance

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Commercially validated recurring revenue model through the increase in deployed units since product launch in late 2025

Commercially released, in market for 2 months of 1H FY26

4 recurring revenue customers signed[2]

Investing to service large, global, addressable markets

Multi-year customers - Since the commercial launch at AfPA[3] , 26 Oct 25, Acusensus has developed multi-year contracts and structured pilots with Tier-1 road construction, traffic management and roadside assistance operators.

Commercially viable - Validation of a recurring revenue model featuring a hybrid of hardware + SaaS.

Expanding usage - Growing adoption from initial pilot sites to further deployments with enterprise customers across a range of road environments.

Positively regarded - In field utilisation by workers has been improving day-to-day and now has strong in-field adoption by most deployed crews.

Learning through scale - Our team is rapidly refining the support and service model as Forsite is deployed across sites throughout Australia.

Investing for growth - The business is intentionally in an investment phase, focused on platform maturity, operational scalability, internationalisation and data-driven product refinement.

Substantial addressable market - Global connected work zone and road safety systems markets estimated in the multi-billion dollar range with sustained growth, including the $200bn+ Australian infrastructure pipeline with sustained roadside workforce exposure and US$1.2tn US infrastructure program including major highway upgrades.

Revenue $0.2m $0.0m (1H FY25)

Adjusted EBITDA[1] $(1.1)m $(0.3)m (1H FY25)

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(1) Adjusted EBITDA presented is for segment reporting purposes and excludes shared costs. Numbers are prior to one-off costs and SBP (share based payments) expense (2) Customers with a contract term of 1 year or more, as at 15 February 2026

(3) AfPA refers to the Australian Flexible Pavement Association’s 2025 conference 28-30 October 2025

14

Financial Performance

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Financial Overview

Proven historical growth delivering record momentum and accelerated scale in 1H FY26

Revenue Gross Profit

Adjusted EBITDA¹

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16

(1) Adjusted EBITDA excludes one-off costs and SBP (share based payments) expense

Revenue growth from contract wins and expansions, with continued reinvestment to support future growth opportunities

			Variance	Variance
($m)	1H FY25	1H FY26	$	%
Revenue	28.8	40.3	11.5	40%
Cost of services	(15.2)	(23.9)	(8.7)	57%
Grossproft	13.6	16.4	2.8	21%
Operatingexpenses	(10.1)	(12.6)	(2.6)	25%
Other income	0.1	0.2	0.1	79%
Adjusted EBITDA¹	3.6	3.9	0.3	9%
One-off costs	(0.2)	(18.0)	(17.7)	7450%
Share basedpayments expense	(1.0)	(1.2)	(0.2)	21%
EBITDA	2.4	(15.2)	(17.6)	(723%)
D&A	(3.2)	(5.4)	(2.3)	71%
EBIT	(0.7)	(20.6)	(19.9)	2685%
Net interest income/(expense)	0.4	(0.0)	(0.5)	(106%)
Tax expense	(0.2)	(0.2)	0.0	(15%)
Netproft/(loss) after tax	(0.5)	(20.8)	(20.3)	n/m
Gross margin	47.3%	40.7%	(660bps)
Adjusted EBITDA margin	12.6%	9.8%	(280bps)

• Revenue growth of 40% in 1H FY26, driven by new contracts in Australia and internationally, increased scope from existing customers and inflation changes.

● Key revenue contributors include WA multi-function contracts, NZ mobile speed program and real-time enforcement programs in the US. Expansions included increased units for Queensland mobile phone and seatbelt contract.

• Gross profit increased 21% to $16.4 million driven by revenue growth. Gross margin declined 660 basis points (bps) to 40.7% driven by contract mix and pricing change due to the bundling of products for a customer

• ● Adjusted EBITDA increased 9% as revenue gains were invested in additional headcount and contractors to support future growth.

• NPAT declined to a loss of $20.8m mainly driven by higher one-off costs associated with litigation settlement provision and legal costs²

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(1) EBITDA adjusted to exclude one-off costs related to litigation settlement (1H FY26 $16.0m and 1H FY25 nil), litigation legal fees (1H FY26 $1.7m and 1H FY25 $0.2m), redundancy (1H FY26 $0.2m and 1H FY25 nil) and SBP (share based payments) expense. (2) Due to the litigation settlement being reached with Redflex Traffic Systems Pty Ltd prior to the Board’s authorisation of the half-year financial statements, the Company has adjusted the half-year financial statements to reflect a settlement expense and 17 corresponding provision of $16.0m within 1H FY26, in accordance with the Accounting Standard AASB 110 Events after the Reporting Period.

Revenue bridge

Revenue growth mainly from new contracts, joined by improvement in existing contracts in Australia and internationally

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Revenue growth by segment Revenue growth by customer classification
NZ mobile speed and WA
International delivered
trailer multi-function
$9m of revenues or 22% of
contracts the two key
group revenue in 1H FY26 drivers
(338% increase YoY)
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18

Segment Financial Performance

Strong performance from established enforcement segments, international profitability, prudently investing for the future

Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m	Enforcement segment revenue up $11.4m Enforcement segment Adj EBITDA up $2.6m Decrease in shared cost contribution by 170bps Forsite expenditure3of $1.1m
	1H FY25					1H FY26
($m)	Australia Enforcement	International Enforcement	Forsite	Shared²	Group	Australia Enforcement	International Enforcement	Forsite	Shared²	Group
Revenue	26.7	2.0	0.0		28.8	31.1	9.0	0.2		40.3
COS	(13.8)	(1.3)	(0.1)		(15.2)	(17.4)	(6.3)	(0.2)		(23.9)
Gross Proft	12.9	0.8	(0.1)		13.6	13.8	2.7	(0.0)		16.4
Margin	48.4%	37.2%	-200.0%		47.3%	44.2%	29.9%	-17.6%		40.7%
Adjusted EBITDA¹	9.8	(0.5)	(0.3)	(5.4)	3.6	11.0	0.9	(1.1)	(6.8)	3.9
Margin	36.5%	-23.1%	-602.3%	n/m	12.6%	35.3%	9.6%	-571.3%	n/m	9.8%

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(1) EBITDA adjusted to exclude one-off costs related to litigation (1H FY26 $1.7m and 1H FY25 $0.2m) and redundancy (1H FY26 $0.2m and 1H FY25 nil) and SBP (share based payments) expense (2) Shared column represents items in research & development and technology (excluding Forsite) and corporate services i.e. executive, legal, finance and human resources (3) Expenditure refers to the segment’s adjusted EBITDA loss position

19

Balance Sheet

Strong balance sheet strength to support future growth opportunities and investments in new solutions

($m)	31-Dec-24	30-Jun-25	31-Dec-25
Cash and cash equivalents (inc term deposits)¹	30.3	21.5	41.0
Trade and other receivables	11.2	12.8	12.3
Inventories	1.8	1.7	1.9
Property,plant and equipment	13.7	20.1	25.4
Intangibles	3.0	3.2	3.1
Contract assets	1.4	4.7	6.9
Tax receivable	0.0	0.5	0.3
Right-of-use assets	2.5	7.9	7.3
Other assets²	0.7	1.2	1.2
Total assets	64.8	73.5	99.3
Trade and otherpayables	7.7	8.2	8.4
Contract liabilities	2.8	7.8	8.2
Taxpayable	1.6	0.0	0.0
Provisions³	2.2	2.8	19.2
Lease liabilities	2.7	7.9	7.4
Total liabilities	16.9	26.7	43.2
Net assets	47.9	46.8	56.1

• The Company is well capitalised with $41.0 million cash balance (including term deposits¹), bolstered by successful $30m equity raise during December 2025.

• Trade receivables finished the half year lower than anticipated due to an early payment from a major customer.

• Property, plant and equipment increased $5.3 million (net of depreciation), reflecting investment in trailers and cameras to support new and future contracts.

• Contract assets increased by $2.2 million. This mainly represented mobilisation costs for New Zealand and Connecticut speed contracts. Contract liabilities only increased $0.4m due to timing of mobilisation income.

• Provision increase takes into consideration $16.0m litigation settlement being reached with Redflex Traffic Systems Pty Ltd on 6 February 2026.³

• ● Established debt facility with Citi N.A on 12 December 2025.

(1) Includes $1.2m on Dec-25 ($11.7m on Jun-25 and $1.7m on Dec-24) of cash held in term deposits for bank guarantees and investment for a period of greater than 3 months which is classified as other current assets in the statutory financial statements

• (2) Other assets include net deferred tax assets and other assets

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(3) Due to the litigation settlement being reached with Redflex Traffic Systems Pty Ltd prior to the Board’s authorisation of the half-year financial statements, the Company has adjusted the half-year financial statements to reflect a settlement expense and corresponding provision of $16.0m within 1H FY26, in accordance with the Accounting Standard AASB 110 Events after the Reporting Period (4) Citibank N.A. facility provides access to: (i) A$5m revolving credit facility with term of 3 years; (ii) A$10m accordion facility available upon request and satisfaction of certain conditions; and (iii) on demand letter of credit and bank guarantee facility for up to A$10 million

20

Cashflow Bridge

Positive operating cash flow of $1.3m and existing cash reserves were deployed into fixed assets and intangibles to drive future growth. A successful capital raise further strengthened the Company’s liquidity position

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Mainly driven by
increase in contract
assets i.e.
mobilisation costs.
Operating cash flow: $1.3m
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Predominantly $28.8m
equity raise net of
associated costs paid
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(1) Term deposits include $1.2m on Dec-25 ($11.7m on Jun-25) of cash held in term deposits for bank guarantees and investment for a period of greater than 3 months which is classified as other current assets in the statutory financial statements (2) Net of $1.2m transaction costs relating to issuance of shares and includes $0.6m proceeds from exercise of share options

21

Outlook

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The Acusensus Edge

Acusensus has a rapidly expanding multi-national client base, long-term secure government contracts and significant advantages in the data, hardware, software, reputation and relationships required to deliver advanced enforcement at scale

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Training sets derived from the
monitoring of over 1 billion
vehicle transits [2]
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Mobile Phone Detection Comparison FY25 [1]
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198 fixed and transportable installations

Acusensus has supplied advanced AI based traffic enforcement services to a wide and diverse set of at least 25 clients

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(1) Data sourced from https://data.nsw.gov.au/data/dataset/mobile-phone-offenses and https://www.vic.gov.au/2024-25-yearly-statistics#distracted-driver-and-seatbelt-detection-infringements (2) Figure derived from the use of Acusensus cameras over the past 2 years. Acusensus cameras monitored 2,004,353 vehicles on the 9th of February 2026

FY26 Outlook & Strategic Plan

Secured contracts to deliver strong top-line growth while continuing to pursue high value expansion opportunities

• FY26 revenue forecast of $83.0m - $87.0m reaffirmed

• Adjusted EBITDA forecast of between $7.2m - $8.2m

• Acusensus will continue to deliver on its strategy to:

• Open and develop key international markets such as the USA through business development growth

• Invest in the development and expansion of the Forsite business

• Pursue innovative enforcement technology research and development to open new markets and opportunities

• Pursue further growth in Australasia by securing new contracts and expanding existing contracts

• FY27 is expected to see further business growth from the full year run-rate of contracts mobilised during FY26 (provided existing contracts are retained)

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Enquiries

Anita Chow Chief Financial Officer, Acusensus Limited +61 408 261 554 Email: investor-relations@acusensus.com

Simon Hinsley Investor and Media Relations +61 401 809 653 Email: simon@nwrcommunications.com.au

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