AMBERTECH LIMITED — Annual Report 2025

Oct 23, 2025

25

1

==> picture [207 x 842] intentionally omitted <==

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

25
2
----- End of picture text -----

MISSION STATEMENT

Ambertech Limited is an

acknowledged leader in the identification, supply and distribution of advanced technologies for the Professional and Consumer audio/visual markets within the Oceania region.

Our purpose is to add significant operational value by developing and strengthening customer relationships, expanding horizons of opportunity and delivering strong and continuous financial growth and shareholder returns to stake holders through our proven ability to integrate, implement and commercialise existing and emerging technologies.

25

CONTENTS

AMO Chair Letter ........................................................................... 3 Business Overview ......................................................................... 5 Our Brands ..................................................................................... 7 Some Amber Moments ...................................................................8 Financial Report ............................................................................ 13 Shareholders Information ............................................................ 68 Corporate Directory .................................................................... 70

25

AMO CHAIR LETTER

Dear Shareholders,

Over the past year, Ambertech successfully navigated a challenging operating environment while accelerating momentum across our core segments. Despite market headwinds specifically in the first half of the year, our strategic focus enabled us to deliver uplift in full-year financial performance, highlighting the resilience of our business model and reinforcing our long-term growth trajectory and ambitions.

I am delighted to share that we concluded FY25 with an increase of 6.0% in total revenue to $101.2 million, a significant milestone for the Company and a clear indicator of the strength and diversification of our business model. More importantly, we delivered EBITDA of $4.3 million underpinned by a strong recovery in project work in the latter part of the year.

Our FY25 financial performance was driven by a record second half, with revenue of $55.9 million, following a softer first half of $45.4 million. This turnaround was driven by the successful completion of delayed projects in Media Systems and Defence, Law Enforcement and Emergency Services (DLES), and continued strong trading in our major retail and commercial dealer network. These results demonstrate our ability to respond to short-term challenges while staying focused on longer-term value creation.

Segment performance throughout the year was mixed but showed encouraging signs of recovery and growth:

• Integrated Solutions continued its growth trajectory, recording a 4.6% increase in revenue to $49.5 million with demand in unified communications, assistive listening solutions, and commercial audio underpinning growth.

• •The Professional segment reported FY25 revenue of $35.3 million as a backlog of key projects were successfully delivered across the latter half of the year.

• •Our Retail segment delivered strong performance, with revenue increasing by 27.1% to $16.4 million, underpinned by growing consumer demand for AV accessories and home entertainment technologies.

Across the business, we continue to observe strong momentum, leveraging our expertise and reputation in delivering complex, high-quality solutions. This is very evident in the Defence, Law Enforcement and Emergency Services markets which have become increasingly important to our long-term growth strategy, supported by structural trends in government and enterprise technology investment.

Although we are pleased with the overall performance of the business, certain consumer market segments continue to be affected by macroeconomic conditions, particularly inflationary pressures on consumer spending. While these challenges have impacted short-term demand, we remain confident in the underlying fundamentals of these segments and anticipate a return to growth over the medium term as economic conditions stabilise.

25

AMO CHAIR LETTER (CONTINUED)

Following an improved FY25 performance and in line with our commitment to delivering long-term value to shareholders, we are pleased to reinstate dividend payments. This decision reflects our confidence in Ambertech’s financial position and the Company’s future growth trajectory. It also reinforces the strategic direction we have taken and gives us strong optimism as we continue to position the business for sustainable, long-term growth.

Looking ahead to FY26, we enter the new financial year with growing confidence. We see continuing strength in our core segments and remain focused on delivering project work in the professional and government sectors. Our strategy will focus on achieving efficient growth through focus on existing brands where many opportunities remain to increase our share of the addressable market.

On behalf of the Board, I would like to extend my sincere thanks to our employees for their commitment and adaptability, to our customers and partners for their ongoing trust, and to you, our valued shareholders, for your continued support and confidence. We look forward to sharing another year of progress and achievement with you in FY26.

Yours sincerely,

==> picture [98 x 50] intentionally omitted <==

Peter Wallace

25

BUSINESS OVERVIEW

Amber Technology is a leading value-added distributor of high-technology AV, broadcast and communications solutions. We focus on delivering expert-level, technology-driven solutions across multiple industries as we continue our legacy as one of Australia’s and New Zealand’s leading distributors in the AV and communications sectors.

With established credibility across multiple market verticals, we support our diversified suppliers and customers, connecting end users with world class technology. We offer a comprehensive portfolio of technology solutions tailored to meet the evolving demands of various professional and consumer markets.

Our core solutions are structured into three primary divisions: Integrated Solutions, Professional, and Retail.

INTEGRATED SOLUTIONS

FY25 Revenue: $49.5m Active Dealers: 1200+ Addressable Market: $500m Brands: 50

Integrated Solutions represent the most diverse and technical arm of our business, delivering world class product solutions and support to our dealer network. The segment bridges the gap between technology and its practical application in various environments, offering tailored solutions for specific needs. We supply custom installation components for audiovisual setups, offering a broad range of solutions to dealers and consumers.

We have a national network of qualified AV installers and dealers who can assist with residential and commercial AV projects. They also distribute products to various other businesses including retailers, staging companies, and broadcasters. Our dealer finder allows customers to locate authorized dealers based on their location and product needs.

COMMERCIAL INSTALLATIONS

In the commercial installations space, we provide AV and control systems for environments such as corporate boardrooms, educational institutions, healthcare facilities, retail and hospitality venues.

RESIDENTIAL INSTALLATIONS

Our residential installation services include high-end home automation systems, home theatres, and multi-room audio-visual systems, designed to integrate seamlessly into luxury homes.

SPECIALIST HI FI

Our specialist hi fidelity range features renowned brands of loudspeakers, amplifiers, media players, headphones, speakers for personal audio devices, advanced home audio components and audio-video digital accessories.

25

PROFESSIONAL

FY25 Revenue: $35.3m Active Dealers: 450+ Addressable Market: $200m Brands: 35

In our Professional division, we are a key supplier of premium audio and video equipment for industry professionals. We distribute a selected range of global brands known for quality, innovation, and reliability. Our offering includes specialised technology for sectors like Defence.

MEDIA SYSTEMS

Our media systems offering supports the complete content lifecycle from acquisition and processing to delivery and asset management, catering to broadcasters, content creators, and post-production houses.

DEFENCE, LAW ENFORCEMENT, AND SECURITY (DLES)

We play a critical role in the DLES sectors by supplying advanced communications, video, and data technology systems for mission-critical applications. Our focussed range of specialised products and expertise offers high performance in addition to secure network extension.

PROFESSIONAL PRODUCTS

Our solutions support musicians, audio engineers, event production companies, and broadcasting professionals, helping them achieve exceptional performance in both live and studio environments.

MUSICAL INSTRUMENTS

We provide a range of high quality musical equipment, instruments and accessories suitable for professional and home recording studios which are available through a nationwide network of authorised resellers.

RETAIL

FY25 Revenue: $16.4m Active Dealers: 700+ Addressable Market: $100m Brands: 5

Our Major Retail division supplies home electronics retailers nationally, mass market retail chains and independent specialist outlets with a range of products designed for everyday use and home entertainment. This includes portable projectors, universal remote controls, antennas, AV furniture, and lifestyle audio products.

We partner with popular global brands such as Philips and One For All to offer products that combine functionality with ease of use, appealing to a broad consumer base seeking high-quality home solutions.

25

OUR BRANDS

Dell EMC

ABB

Digital Projection DPA Microphones Duesenberg Dynaudio Professional Embrionix Emotion Systems Embrace

ABB-Free@home Accent Visual Acrovista

Advanced Network Telemetry

Aja Amadeus Acoustics Ambertec Cables Arista

EVS

Framus Guitars GB Labs Grandview Screens Haivision Harrison Audio Hotone ICE Cables iPort ISO Acoustics

Ateme

Australian Monitor Autoscript AVer Avid

Barix

BATS Wireless

BirdDog Black Box Black Mountain Blue Sky Mast Blue Lucy Bluesound Bluesound Professional

James by Sonance

JBL

JBL Synthesis Blue Lucy JTS Microphones Bluesound LEA Professional Bluesound Professional Liberty AV Breedlove Litepanels Canare LP Morgan Chiayo Electronics Mark Levinson Cioks MP Antennas CP Cases NAD Electronics

Netgear

Neutrik Newline Interactive

Newtek

Nexidia

NTi Audio

Ochno One For All Optoma

Panasonic Peplink Peterson Philips Projection Plura

Primacoustic Pro Control PSB Speakers Radial Engineering

Rean

Renkus Heinz

Revel

Robosen Rockboard Rock-n-Roller

RTI

Rycote Sadowsky Guitars Silvus Technologies Solid State Logic

Sonance

South West Antenna

Spectra Logic Strymon Tascam Teach Logic Teenage Engineering Telestream Triad Systems Troll Systems TSL UXV Technologies Van Damme Videssence Vinten Vipranet Walla Walla Guitars Wampler Warwick Basses Wasabi Well AV Williams AV WolfVision Woody Technologies WyreStorm Yamaha Revolabs Zenitel

25

SOME AMBER MOMENTS

==> picture [243 x 195] intentionally omitted <==

High End Show, Munich, May 2025

==> picture [228 x 201] intentionally omitted <==

==> picture [248 x 178] intentionally omitted <==

==> picture [264 x 225] intentionally omitted <==

TSL at NAB Show, Las Vegas, April 2025

==> picture [208 x 225] intentionally omitted <==

Zenitel at ISE Expo, Barcelona, February 2025

25

==> picture [379 x 231] intentionally omitted <==

Robosen at Flagship Store, London

==> picture [290 x 290] intentionally omitted <==

Melbourne Guitar Show March 2025

==> picture [194 x 365] intentionally omitted <==

25

SOME AMBER MOMENTS

Integrate, Sydney ICC, August 2025

==> picture [247 x 220] intentionally omitted <==

==> picture [241 x 195] intentionally omitted <==

==> picture [306 x 154] intentionally omitted <==

Pro-Media Demo Theatre at Integrate, Sydney ICC, August 2025

==> picture [241 x 177] intentionally omitted <==

The Team at Landforces, Melbourne, September 2024

==> picture [248 x 177] intentionally omitted <==

Landforces, Melbourne, September 2024

25

==> picture [247 x 213] intentionally omitted <==

==> picture [241 x 195] intentionally omitted <==

West Coast Hi-Fi Malaga JBL Synthesis Showroom Certification

NAD Masters of Sound VIP Event, Melbourne, March 2025

==> picture [155 x 357] intentionally omitted <==

==> picture [285 x 155] intentionally omitted <==

TASCAM at Amber HQ

==> picture [335 x 159] intentionally omitted <==

The Team at ABB Training, Amber HQ

25

==> picture [379 x 134] intentionally omitted <==

Leadership Training at Amber HQ

==> picture [380 x 134] intentionally omitted <==

==> picture [349 x 178] intentionally omitted <==

Neutrik celebrates 50 years and visits Amber HQ

==> picture [159 x 196] intentionally omitted <==

==> picture [154 x 196] intentionally omitted <==

==> picture [163 x 196] intentionally omitted <==

The Marketing team visits our Hi-Fi dealers as a research exercise

25

==> picture [195 x 31] intentionally omitted <==

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

14

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

The directors present their report together with the financial statements of the consolidated entity consisting of Ambertech Limited and its controlled entities, ("company" or "consolidated entity" or "economic entity") for the year ended 30 June 2025 and the auditor's report thereon.

DIRECTORS

The qualifications, experience and special responsibilities of each person who has been a director of the Company at any time during or since the end of the financial year are listed below, together with the details of the company secretary as at the end of the financial year. All directors were in office during the whole of the financial year and up to the date of this report unless otherwise stated.

Information on directors

Peter Francis Wallace

Chairman - Non Executive Director

Member of the Audit and Risk Management Committee and Member of the Remuneration and Nomination Committee.

Peter Wallace is the founder and Managing Director of Endeavour Capital Pty Limited, an independent corporate advisory firm. Prior to establishing Endeavour Capital Pty Limited in 1998, he was an Investment Director with private equity company Hambro-Grantham. Mr Wallace has been a non-executive director of over 30 groups of companies.

Mr Wallace has a Bachelor of Commerce degree from the University of New South Wales and a Master of Business Administration degree from Macquarie University. He is a member of Chartered Accountants Australia and New Zealand, and a fellow of the Australian Institute of Company Directors.

Mr Wallace has been a director of Ambertech’s Group companies since February 2000 and Chairman of Ambertech Limited since October 2002.

Peter Andrew Amos

Managing Director

Peter Amos graduated from Sydney Technical College (now University of Technology, Sydney) with a Radio Trade Certificate and from North Sydney Technical College with an Electronics Engineering Certificate. He joined Rank Electronics, the Company from which Ambertech was formed via a management buyout, as a technician in the mid 1970s, rising from Senior Technician to Service Manager. Upon the formation of Ambertech Limited, Mr Amos became Technical Director of the Ambertech Group. He also served in a senior role as Marketing Director of Quantum Pacific Pty Ltd, another company owned by Ambertech Limited, until it was sold in the mid 1990s.

Mr Amos has served as Managing Director of Ambertech Limited since 1995 and presided over the growth of the Company since that date. Mr Amos has been a director of Ambertech’s Group companies since 1987.

Thomas Robert Amos

Non-Executive Director

Chairman of the Audit and Risk Management Committee.

Tom Amos founded telecommunications consultancy Amos Aked Pty Limited in the early 1980s. His career in telecommunications and media spans over 30 years, during which time he has been involved in all facets of the industry. An engineer by profession, Mr Amos holds a B.E. (Electrical Engineering) degree from Sydney University.

Mr Amos has also been prominent in the telecommunication deregulation debate over a period of 15 years as a (former) director and Vice Chairman of Australian Telecommunications Users Group Limited (“ATUG”) and as an industry commentator. He is a director of Wave Link Systems Pty Limited.

Mr Amos has been a director of Ambertech’s Group companies since June 1997.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

Santo Carlini

Non-Executive Director

Mr Santo Carlini was appointed to the Board as a Non-Executive Director effective 1 March 2020.

Mr Carlini brings to the Ambertech Board key Audio-Visual industry experience in the major professional and installation market segments, with over 20 years dedicated to achieving the best product and service outcomes for customers. Mr Carlini is General Manager at WES Alliance Pty Ltd (WES). The company was founded in 1984 and since 1995 he has successfully grown, first as part of the team and then as General Manager, the WES business from a specialist supplier of Electronic Parts to a leading supplier of audio, visual products and solutions to the domestic and commercial installation market.

Mr Carlini has strong international products and supply experience. This expertise has been built from a business need to match the continuous domestic market demands by sourcing products from around the world that are the best fit audio and visual products to meet the demands of the competitive and evolving Australian marketplace.

Janine Rolfe

Non-Executive Director

Chair of the Remuneration and Nomination Committee

Janine Rolfe was appointed to the Board as an Non-Executive Director effective 18 September 2023.

Ms Rolfe brings over two decades of legal, governance and management experience across multiple sectors, including highly regulated industries and complex global businesses.

Ms Rolfe is a professional non-executive director and currently sits on the boards of Cynata Therapeutics Limited (ASX:CYP) and Cloudwerx Holdings Pty Limited. Ms Rolfe is also a Commissioner for the NSW Independent Casino Commission, a statutory authority.

Previously, Ms Rolfe was General Counsel & Company Secretary of Link Administration Holdings Limited. Prior to that, Ms Rolfe founded the boutique governance consultancy, Company Matters Pty Limited, and worked both as in-house counsel at Qantas and in private practice at Mallesons Stephen Jaques (now King & Wood Mallesons).

Ms Rolfe is a member of the Australian Institute of Company Directors (AICD) and has a Bachelor of Economics and Bachelor of Laws (Honours) from the University of Sydney.

Company Secretary and Chief Operating Officer

The following person held the position of Company Secretary at the end of the financial year: Robert John Glasson

Robert Glasson joined Ambertech Limited on 1 July 2002 and holds the position of Chief Operating Officer. He previously held the position of Chief Financial Officer up until 30 June 2015. He has a Bachelor of Business degree from the University of Technology, Sydney, and is a member of Chartered Accountants Australia and New Zealand. He was appointed to the role of Company Secretary on 1 November 2004.

CORPORATE INFORMATION

Nature of operations and principal activities

The principal activities of the economic entity during the financial year were the import and distribution of high technology equipment to the professional broadcast, film, recording and sound reinforcement industries; the import and distribution of home theatre products to dealers; distribution and supply of custom installation components for home theatre and commercial installations to dealers and consumers, and the distribution of projection and display products with business and domestic applications.

There have been no significant changes in the nature of these activities since the end of the financial year.

Employees

The economic entity employed 144 employees as at 30 June 2025 (2024: 144 employees).

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

REVIEW AND RESULTS OF OPERATIONS

The consolidated profit of the economic entity after providing for income tax for the financial year was $844,000 (2024: $1,362,000). Total revenues for the financial year increased by 6.0% to $101,219,000 (2024: $95,456,000). Whilst the business was successful in achieving growth during the year, the reduced profit outcome is a result of increased costs associated with managing that growth. The increased spend on marketing, employment costs and travel is designed to support future growth goals.

Further information on the operations is included in the Chairman's and Managing Director's Report section of the Annual Report, and in the ASX Appendix 4E.

FINANCIAL POSITION

The directors believe the economic entity is in a reasonably strong and stable financial position with the potential to expand and grow its current operations. The year ended 30 June 2025 included positive operating cash flows of $645,000 (2024: $5,022,000) whilst working capital and net tangible asset ratios remained steady.

The economic entity's working capital, being current assets, less current liabilities, increased by $398,000 to $19,332,000 as at 30 June 2025 (2024: $18,934,000). The net assets of the economic entity have increased by $889,000 to $23,105,000 as at 30 June 2025 (2024: $22,216,000).

SIGNIFICANT CHANGES IN THE STATE OF AFFAIRS

There were no significant changes in the state of affairs of the economic entity during the financial year.

MATERIAL BUSINESS RISKS

The material risks faced by the economic entity that are likely to have an effect on the financial prospects off the economic entity are outlined below:

Market and Industry Risks:

Market Competition: Ambertech operates in a competitive distribution industry, which could lead to price pressures, reduced margins, and loss of market share. Technological Disruption: Technological advancements could render existing distribution methods and systems obsolete, affecting our ability to meet customer demands and preferences. Economic Conditions: Fluctuations in economic conditions, such as recessions or economic downturns, could impact consumer spending, leading to reduced demand for our products in certain markets.

Supply Chain and Operational Risks:

Supply Disruptions: Interruptions in our supply chain, including transportation delays, production issues, or raw material shortages, could result in inventory shortages and impact our ability to fulfill orders.

Regulatory Compliance: Non-compliance with regulatory requirements, such as import/export regulations or safety standards, could lead to fines, legal liabilities, and reputational damage.

Financial Risks:

Credit and Counterparty Risk: Exposure to credit risk from customers or suppliers facing financial difficulties could result in bad debts or supply disruptions.

Currency Fluctuations: Ambertech sources from multiple regions, exposing us to foreign exchange rate fluctuations that could impact revenue and profitability.

Legal and Regulatory Risks:

Data Security and Privacy : Breaches in data security and privacy could lead to legal actions, reputational damage, and loss of customer trust.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

EVENTS SUBSEQUENTTO REPORTING DATE

On 14 August 2025, the economic entity entered into an agreement with Octet Finance Pty Ltd in relation to extending its finance facilities for a further 12 months. The facilities include an invoice discounting facility with approval up to $6,000,000 and a business transaction facility with a limit of $8,000,000.

On 21 August 2025, the Board resolved to pay a dividend of 0.6 cents per share, franked to 100%, in respect of the period ended 30 June 2025. The record date is 26 September 2025, with a payment date of 17 October 2025. The Dividend Reinvestment Plan will not be in effect for this dividend.

There were no other matters that have arisen since the end of the financial year that have significantly affected or may significantly affect the operations or state of affairs of the economic entity in future financial years.

FUTURE DEVELOPMENTS, PROSPECTS AND BUSINESS STRATEGIES

The 2025-26 financial year has begun well, and as a result the Board of Ambertech Limited ("the Board") is optimistic that it can deliver on business strategies, which continue to focus on growth and returning positive results for investors in the short term. At this early stage the Board is unable to provide guidance on potential results with any certainty; however, expects to be able to update investors by the time of holding the company's AGM.

The board and management remain focused on utilising the traditional strengths of the Ambertech business as a technical distributor to bring new products and brands to market and to redefine the methods and channels in which the business operates. We are continuing to progress these initiatives which are the key drivers of future revenue and profit growth.

ENVIRONMENTAL REGULATION

The company is subject to regulation by the relevant Commonwealth and State legislation. The nature of the company's business does not give rise to any significant environmental issues.

REMUNERATION REPORT (AUDITED)

The information provided below includes remuneration disclosures that are required under the Corporations Act 2001 and its regulations. The disclosures contained within the remuneration report have been audited.

In formulating its remuneration principles, the Company has had to balance competing considerations. While shareholder returns have not met expectations, the Board remains mindful of its responsibility to ensure the retention and engagement of a capable and experienced Board and executive team. The Board recognises that these individuals operate in a highly competitive talent market, where opportunities may exist in less complex environments with the prospect of more attractive remuneration. For the 2025 financial year, staff and executive remuneration increases were on average consistent with increases in the cost of living, except where roles and responsibilities changed. There were no increases to non-executive director fees for the 2025 financial year.

Remuneration Strategy

Non-Executive Director Fees

Fees payable to the non-executive directors is considered by the Remuneration and Nomination Committee and taking into account the Committee’s recommendations, is approved by the Board. In considering the fees payable to nonexecutive directors, regard is had to market rates for directorships of comparable companies based on a range of qualitative and quantitative factors alongside the Company’s own financial position and performance, and the remuneration principles mentioned above .

Non-executive director fees are as follows, as last increased effective July 2023, and are inclusive of superannuation:

• Non-Executive Directors - $47,500

• Chair of the Board - $78,750

• Chair of the Audit & Risk Management Committee - $6,000

• Member of the Audit & Risk Management Committee - $4,000

• Chair of the Remuneration & Nomination Committee - $4,000

• Member of the Remuneration & Nomination Committee - $2,500

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

Non-executive director fees do not contain any non-monetary components nor any termination benefits payable.

Managing Director Remuneration

Remuneration of the Managing Director is considered by the Remuneration and Nomination Committee and taking into account the Committee’s recommendations is approved by the non-executive directors. In considering the remuneration payable to the Managing Director, regard is had to similar roles of comparable companies based on a range of qualitative and quantitative factors, and the remuneration principles mentioned above. Remuneration for the Managing Director comprises salary (inclusive of superannuation) and short and long term incentives.

The Managing Director receives an incentive element of his remuneration which is based on achievement of certain targets. These targets include M&A, profit and individual performance related Key Performance Indicators (KPIs) related hurdles, noting that achievement against the individual KPIs is only rewarded when the pre-determined profit threshold is met (with the Managing Director also able to receive a stretch element too in the instance of overperformance of the profit-related target). The total incentive amount payable is capped at a fixed rate rather than as a percentage of total remuneration, however, if paid on target incentives would have represented approximately 25% of total salary for the Managing Director.

KPIs for the Managing Director are reviewed and recommended annually by the Remuneration and Nomination Committee and approved by the Board and the Board is conscious to ensure that these KPIs strike an appropriate balance having regard to its remuneration principles described above.

Other Executives

Remuneration of other key executives is set by the Managing Director who gives consideration to normal commercial rates of remuneration for similar levels of responsibility. Remuneration comprises salaries (inclusive of superannuation and short and long term incentives (cash and equity, respectively).

Approximately 11% of the aggregate remuneration of the senior sales executives comprises an incentive element which is related to the KPIs of those parts of the company's operations which are relevant to the executive's responsibilities. The senior sales executives may also receive a sales commission component, which will vary with the sales performance of those parts of the sales business for which they are responsible.

KPIs for executives stem from the KPIs for the Managing Director . KPIs are then tailored to each executive’s responsibilities, focusing on areas where they have direct influence and accountability.

The table below sets out the economic entity's key shareholder indicators for the past 5 financial years:

	2025	2024	2023	2022	2021
Dividends paid (cents per share)	0.6	1.2	1.5	3.1	-
Closing share price at 30 June ($)	$0.155	$0.20	$0.23	$0.27	$0.225
Net profit after tax ($’000)	844	1,362	1,930	3,681	5,090

Details of Remuneration

Details of the remuneration of the directors and the key management personnel (which includes directors) (as defined in AASB 124 Related Party Disclosures) of the economic entity are set out in the following tables.

The key management personnel of the economic entity include the following:

Name Position P Wallace Non-Executive Chairman P Amos Group Managing Director T Amos Non-Executive Director S Carlini Non-Executive Director J Rolfe Non-Executive Director R Glasson Group COO, Company Secretary R Caston General Manager, DLES N Brady General Manager, Integrated Solutions G Simeon General Manager, Media Systems and Professional

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

REMUNERATION REPORT (continued)

Executive key management personnel are those directly accountable to the Managing Director, while the Managing Director is directly accountable to the Board. Collectively, the key management personnel are responsible for the operational management and strategic direction of the Company.

The nature and amount of each major element of the remuneration of each of the key management personnel of the parent and economic entity for the financial year are set out in the following tables.

Elements of Remuneration

2025 Directors P Amos P Wallace T Amos S Carlini J Rolfe Executives R Glasson R Caston N Brady G Simeon	Short-term employment benefits Post employment benefits Long-term employment benefits Share based payments Salary fees and leave Cash Bonus Superannuation LSL accrued/ (taken) Options Total Percentage Relating to $ $ $ $ $ $ Performance Options 420,000 - 30,000 (33,069) - 416,931 0.0% 0.0% 78,153 - 8,988 - - 87,141 0.0% 0.0% 48,198 - 5,543 - - 53,741 0.0% 0.0% 42,793 - 4,921 - - 47,714 0.0% 0.0% 42,793 - 4,921 - - 47,714 0.0% 0.0%
	631,937 - 54,373 (33,069) - 653,241 0.0% 0.0%
	281,401 - 30,000 8,968 - 320,369 0.0% 0.0% 217,422 20,000 27,303 (15,599) - 249,126 8.0% 0.0% 249,127 18,800 30,000 3,918 - 301,845 6.2% 0.0% 252,959 5,000 29,665 4,164 - 291,788 1.8% 0.0%
	1,000,909 43,800 116,968 1,451 - 1,163,128 3.8% 0.0%

• (1) On 15 July 2024, a cash bonus of $20,000 was paid to Mr Caston relating to performance against KPIs for FY2024. The bonus was 57.1% of the total available to Mr Caston under his KPI scheme.

• (2) On 15 July 2024, a cash bonus of $18,800 was paid to Mr Brady relating to performance against KPIs for FY2024. The bonus was 62.7% of the total available to Mr Brady under his KPI scheme.

• (3) On 15 July 2024, a cash bonus of $5,000 was paid to Mr Simeon relating to performance against KPIs for FY2024. The bonus was 100% of the total available to Mr Simeon under his KPI scheme.

• (4) No cash bonuses were paid in relation to performance against KPI’s for FY2024 for Mr Amos and Mr Glasson. The total amount foregone by each was $140,000 for Mr Amos and $100,000 for Mr Glasson.

• (5) On 15 August 2025, a cash bonus of $27,750 was paid to Mr Caston relating to performance against KPIs for FY2025. The bonus was 55.5% of the total available to Mr Caston under his KPI scheme.

• (6) On 15 August 2025, a cash bonus of $21,500 was paid to Mr Brady relating to performance against KPIs for FY2025. The bonus was 47.8% of the total available to Mr Brady under his KPI scheme.

• (7) On 15 August 2025, a cash bonus of $16,000 was paid to Mr Simeon relating to performance against KPIs for FY2025. The bonus was 53.3% of the total available to Mr Simeon under his KPI scheme.

• (8) No cash bonus was paid in relation to performance against KPIs for FY2025 for Mr Amos. The total amount foregone was $150,000.

• (9) Bonuses in relation to performance against KPI’s the year ended 30 June 2025 for Mr Glasson had not yet been determined and therefore have yet to be paid. The total amount is a maximum of $130,000 for Mr Glasson.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

REMUNERATION REPORT (continued)

2024 Directors P Amos P Wallace T Amos S Carlini J Rolfe D Swift Executives R Glasson R Caston N Brady	Short-term employment benefits Post employment benefits Long-term employment benefits Share based payments Salary fees and leave Cash Bonus Superannuation LSL accrued/ (taken) Options Total Percentage Relating to $ $ $ $ $ $ Performance Options 407,500 20,000 27,500 18,253 7,356 480,609 4.2% 1.1% 78,153 - 8,597 - - 86,750 0.0% 0.0% 48,198 - 5,302 - - 53,500 0.0% 0.0% 42,793 - 4,707 - - 47,500 0.0% 0.0% 33,962 - 3,736 - - 37,698 0.0% 0.0% 17,903 - 11,370 - - 29,273 0.0% 0.0%
	628,509 20,000 61,212 18,253 7,356 735,330 2.7% 0.7%
	247,748 10,000 27,500 7,345 8,925 301,518 3.3% 2.3% 207,570 15,000 24,483 4,371 1,047 252,471 6.0% 0.2% 250,107 10,333 28,648 675 3,007 292,770 3.5% 0.8%
	705,425 35,333 80,631 12,391 12,979 846,759 4.2% 1.2%

• (1) On 15 August 2023, a cash bonus of $20,000 was paid to Mr P Amos relating to performance against KPIs. The bonus was 15.4% of the total available to Mr P Amos under his KPI scheme.

• (2) On 15 August 2023, a cash bonus of $10,000 was paid to Mr Glasson relating to performance against KPIs. The bonus was 16.7% of the total available to Mr Glasson under his KPI scheme.

• (3) On 15 August 2023, a cash bonus of $15,000 was paid to Mr Caston relating to performance against KPI's. The bonus was 50% of the total available to Mr Caston under his KPI scheme.

• (4) On 15 August 2023, a cash bonus of $10,333 was paid to Mr Brady relating to performance against KPIs. The bonus was 65% of the total available to Mr Brady under his KPI scheme.

• (5) On 15 July 2024, a cash bonus of $20,000 was paid to Mr Caston relating to performance against KPI's. The bonus was 57.1% of the total available to Mr Caston under his KPI scheme.

• (6) On 15 July 2024, a cash bonus of $18,800 was paid to Mr Brady relating to performance against KPI's. The bonus was 62.7% of the total available to Mr Caston under his KPI scheme.

• (7) Cash bonuses in relation to performance against KPI’s the year ended 30 June 2024 for Mr Amos and Mr Glasson had not yet been determined at year end and therefore have yet to be paid. The total amount for each is a maximum of $140,000 for Mr Amos and $100,000 for Mr Glasson.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

REMUNERATION REPORT (continued)

Service agreements

The following table outlines the key terms of the employment agreements with each executive KMP:

KMP	Position	Contract Date	Base Salary	Termination Period
P Amos	Managing Director	21/07/2021	463,500	4 months (1) (2)
R Glasson	Chief Operating Officer	21/10/2024	320,000	4 months (3)
R Caston	General Manager	01/08/2017	237,440	3 months
N Brady	General Manager	11/10/2022	258,720	3 months
G Simeon	General Manager	23/01/2024	282,800	3 months

• (1) In the event of a redundancy resulting from a change of control event, Mr Amos is entitled to a redundancy package comprising 8 months base salary in addition to statutory entitlements.

• (2) In the 12 months following a significant change of control event, Mr Amos is entitled to invoke a voluntary redundancy which would entitle Mr Amos to a redundancy package of 6 months base salary in addition to statutory entitlements.

• (3) In the event of a termination resulting from a change of control event, Mr Glasson is entitled to a redundancy package comprising 6 months base salary in addition to statutory requirements.

For each KMP, in the event of termination, base salary is payable for the termination period, along with any commissions or bonuses that have been earned. All Executive KMPs have a restraint of trade clause restricting competitive employment for a period of 12 months.

Other transactions with Key Management Personnel and their Related Parties

During the financial year, sales totaling $348,414 to Wes Components Pty Ltd (director-related entity of Santo Carlini) were made. The current trade receivable balance as at 30 June 2025 is $50,127. All transactions were made on normal commercial terms and conditions at market rates.

Share based compensation

The company has adopted an Employee Share Option Plan (ESOP). The Board of Directors may determine the executives and eligible employees who are entitled to participate in the ESOP.

The options issued under the ESOP will expire 5 years after the issue date, or earlier on any of the following events:

• a the eligible employee is dismissed with cause or has breached a restriction contained in his/her employment contract;

• b the eligible employee dies while in the employ of the Company;

• c the eligible employee is made redundant by the Company;

• d the eligible employee’s employment with the Company is voluntarily terminated by the eligible employee; or

• e the eligible employee’s employment terminates by reason of normal retirement.

The total number of shares reserved for issuance under the ESOP, together with shares reserved for issuance under any other Option Plan, shall not exceed 5% of the diluted ordinary share capital in the Company (comprising all Shares, all Options issued under the ESOP and under any other Option Plan, and all other convertible issued securities).

The ESOP provides the Board with the ability to determine the exercise price of the options, the periods within which the options may be exercised, and the conditions to be satisfied before the option can be exercised.

The ESOP provides for adjustments in accordance with ASX Listing Rules if there is a capital reconstruction, a rights issue or a bonus issue.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

REMUNERATION REPORT (continued)

Movements in options previously granted to KMPs as remuneration were as follows:

KMP		Opening Balance	Lapsed (1)	Closing Balance
	Issued	875,000	(312,500)	562,500
P Amos
	Exercisable	187,500	-	187,500
	Issued	900,000	(262,500)	637,500
R Glasson
	Exercisable	262,500	-	262,500
	Issued	387,500	(112,500)	275,000
R Caston
	Exercisable	175,000	-	175,000
	Issued	200,000	(50,000)	150,000
N Brady
	Exercisable	50,000	-	50,000

(1) Options that lapsed during the period were a result of performance hurdles not being met.

During the financial year, no options vested with key management personnel (2024: 475,000). During the year no options were exercised (2024: Nil), and 737,500 options lapsed (2024: Nil).

In relation to bonus issues, each outstanding option confers on the option holder the right to receive, on exercise of those outstanding options, not only one share for each of the outstanding options exercised but also the additional shares the option holder would have received had the option holder participated in that bonus issue as a holder of ordinary shares.

Interests of Key Management Personnel

Movements in the holding of ordinary shares by key management personnel were as follows:

KMP	Opening Balance	Movement	Closing Balance
Directors
P Wallace	3,212,062	-	3,262,062
P Amos	5,322,555	-	5,322,555
T Amos	7,463,681	75,000	7,538,681
S Carlini	31,288,090	1,547,339	32,835,429
Executives
R Glasson	15,000	3,000	18,000
R Caston	72,500	-	72,500
G Simeon	1,000	-	1,000

Balances are current as at the date of this report.

Voting and Comments made at the Company’s 2025 Annual General Meeting (AGM’)

The Company received 95% of “for” votes in relation to its remuneration report for the year ended 30 June 2025. No issues were raised with Directors concerning the Report.

This concludes the Remuneration Report which has been audited.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

DIVIDENDS

On 21 August 2025 the Board of Ambertech resolved to pay a final dividend of 0.6 cents per share, fully franked. The record date for the dividend was 26 September 2025, with a payment date of 17 October 2025.

DIRECTORS' MEETINGS

The number of directors' meetings (including meetings of committees of directors) and the number of meetings attended by each of the directors of the Company during the financial year are:

	Board Meetings	Board Meetings	Audit and Risk Management Committee Meetings	Audit and Risk Management Committee Meetings	Nomination and Remuneration Committee	Nomination and Remuneration Committee
Director	Attended	Held	Attended	Held	Attended	Held
P Wallace	9	9	2	2	2	2
P Amos	9	9	-	-	-	-
T Amos	9	9	2	2	-	-
S Carlini	9	9	-	-	-	-
J Rolfe	9	9	-	-	2	2

OPTIONS Shares under option

There were 2,825,000 unissued ordinary shares of Ambertech Limited under option at the date of this report which have a weighted average exercise price of 25.7 cents and a weighted average remaining contractual life of 3.6 years.

Shares issued on the exercise of options

There were no ordinary shares of Ambertech Limited issued during the year ended 30 June 2025 and up to the date of this report on the exercise of options previously granted.

NON-AUDIT SERVICES

BDO Audit Pty Ltd continues in office in accordance with section 327 of the Corporations Act 2001 .

It is the economic entity's policy to employ BDO Audit Pty Ltd and their respective related entities (BDO) for assignments additional to their annual audit duties, when BDO's expertise and experience with the economic entity are important. During the year these assignments comprised primarily tax compliance assignments. The Board of Directors is satisfied that the auditors' independence is not compromised as a result of providing these services because:  All non-audit services have been reviewed by the Audit and Risk Management Committee to ensure they do not impact the impartiality and objectivity of the auditor, and

• None of the services undermines the general principles relating to the auditor independence as set out in APES 110 Code of Ethics for Professional Accountants, including reviewing or auditing the auditors' own work, acting in a management or decision-making capacity for the company, acting as an advocate for the company or jointly sharing economic risks and rewards.

During the year fees that were paid or payable for services provided by the auditor of the parent entity and its related practices are disclosed at note 29.

The directors are satisfied that the provision of non-audit services during the year by the auditor is compatible with the general standard of independence for auditors imposed by the Corporations Act 2001.

AUDITORS' INDEPENDENCE DECLARATION

A copy of the auditors' independence declaration as required under section 307C of the Corporations Act 2001 is set out on page 14.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT

PROCEEDINGS ON BEHALF OF THE COMPANY

No person has applied to the Court under section 237 of the Corporations Act 2001 for leave to bring proceedings on behalf of the company, or to intervene in any proceedings to which the company is a party, for the purpose of taking responsibility on behalf of the company for all or part of those proceedings.

No proceedings have been brought or intervened in on behalf of the company with leave of the Court under section 237 of the Corporations Act 2001.

INDEMNIFICATION OF OFFICERS

The company has indemnified the directors and executives of the company for costs incurred, in their capacity as a director or executive, for which they may be held personally liable, except where there is a lack of good faith. During the financial year, the company paid a premium in respect of a contract to insure the directors and executives of the company against a liability to the extent permitted by the Corporations Act 2001. The contract of insurance prohibits disclosure of the nature of liability and the amount of the premium.

ROUNDING

The company is of a kind referred to in Corporations Instrument 2016/191, issued by the Australian Securities and Investments Commission, relating to 'rounding-off'. Amounts in this report have been rounded off in accordance with that Corporations Instrument to the nearest thousand dollars, or in certain cases, the nearest dollar. Signed in accordance with a resolution of directors.

Director:

==> picture [113 x 73] intentionally omitted <==

P F Wallace

==> picture [107 x 72] intentionally omitted <==

P A Amos

Dated this 25[th] day of August 2025 Sydney

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 CONSOLIDATED ENTITY DISCLOSURE STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

Basis of Preparation

This Consolidated Entity Disclosure Statement (CEDS) has been prepared in accordance with the Corporations Act 2001. It includes certain information for each entity that was part of the consolidated entity at the end of the financial year.

The following entities were part of the consolidated entity at the end of the financial year:

Name of Entity	Type of Entity	Trustee, partner or participant in joint venture	% of Share Capital Held	Country of Incorporation	Australian or Foreign Resident (tax purposes)	Tax Jurisdiction of Foreign Residents
Ambertech Limited	Body Corporate	N/A	N/A	Australia	Australia	N/A
Amber Technology Limited	Body Corporate	N/A	100%	Australia	Australia	N/A
Alphan Pty Limited	Body Corporate	N/A	100%	Australia	Australia	N/A
Connected Media Australia Pty Ltd	Body Corporate	N/A	100%	Australia	Australia	N/A
Amber Technology (NZ) Limited	Body Corporate	N/A	100%	New Zealand	Foreign	New Zealand

Determination of Tax Residency

Section 295 (3A) of the Corporation Acts 2001 defines tax residency as having the meaning in the Income Tax Assessment Act 1997. In determining tax residency, the consolidated entity has applied the following interpretations: Australian tax residency

The consolidated entity has applied current legislation and judicial precedent, including having regard to the Tax Commissioner's public guidance in Tax Ruling TR 2018/5.

Foreign tax residency

Where necessary, the consolidated entity has used independent tax advisers in foreign jurisdictions to assist in determining tax residency and ensure compliance with applicable foreign tax legislation.

25

==> picture [74 x 29] intentionally omitted <==

Tel: +61 2 9251 4100 Fax: +61 2 9240 9821 www.bdo.com.au

Parkline Place Level 25, 252 Pitt Street Sydney NSW 2000 Australia

DECLARATION OF INDEPENDENCE BY JOHN BRESOLIN TO THE DIRECTORS OF AMBERTECH LIMITED

As lead auditor of Ambertech Limited for the year ended 30 June 2025, I declare that, to the best of my knowledge and belief, there have been:

1. No contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and

2. No contraventions of any applicable code of professional conduct in relation to the audit.

This declaration is in respect of Ambertech Limited and the entities it controlled during the period.

John Bresolin

Director

BDO Audit Pty Ltd

Sydney 25 August 2025

BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of A.C.N. 050 110 275 Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit Pty Ltd and A.C.N. 050 110 275 Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation.

25

==> picture [74 x 29] intentionally omitted <==

Tel: +61 2 9251 4100 Fax: +61 2 9240 9821 www.bdo.com.au

Parkline Place Level 25, 252 Pitt Street Sydney NSW 2000 Australia

INDEPENDENT AUDITOR'S REPORT

To the members of Ambertech Limited

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of Ambertech Limited (the Company) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 2025, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and notes to the financial report, including material accounting policy information, the consolidated entity disclosure statement and the directors’ declaration.

In our opinion the accompanying financial report of the Group, is in accordance with the Corporations Act 2001 , including:

• (i) Giving a true and fair view of the Group’s financial position as at 30 June 2025 and of its financial performance for the year ended on that date; and

• (ii) Complying with Australian Accounting Standards and the Corporations Regulations 2001 .

Basis for opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the Financial Report section of our report. We are independent of the Group in accordance with the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We confirm that the independence declaration required by the Corporations Act 2001 , which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key audit matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial report of the current period. These matters were addressed in the context of

BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of A.C.N. 050 110 275 Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit Pty Ltd and A.C.N. 050 110 275 Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation.

25

==> picture [75 x 29] intentionally omitted <==

our audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Revenue recognition

Key audit matter

How the matter was addressed in our audit

As disclosed in Note 3, the Group recognised revenue of $101,219,000 during the financial year ended 30 June 2025 (2024: $95,456,000). Due to the overall significance of revenue to the Group as a key performance indicator, and the judgement involved in assessing the performance obligations in respect to project-based revenue, we considered this area to be a key audit matter.

To determine whether revenue was appropriately accounted for and disclosed within the financial statements, we performed, amongst others, the following audit procedures: • Reviewed large open contracts at year end and ensured revenue had been recognised in line with AASB 15: Revenue from Contracts with Customers; • Substantively tested a sample of revenue transactions during the year and deferred revenue balances at year end and ensured they had been appropriately recognised and aligned with the goods and services supplied per the terms of the respective customer orders/agreements; • Performed detailed cut-off testing to ensure that revenue transactions around the year end had been recorded in the correct period including testing of post year-end credit notes; • Reviewed a sample of customer rebates issued during the year and agreed these to supporting documentation; and • Reviewed the disclosures in the financial statements and ensured they were in line with the requirements of_AASB 15: Revenue from Contracts_ with Customers.

25

==> picture [75 x 29] intentionally omitted <==

Valuation of inventory

Key audit matter

How the matter was addressed in our audit

As disclosed in Note 7, the Group held inventory with a carrying value of $25,420,000 as at 30 June 2025 (2024: $22,663,000) which represented approximately 48% of the Group’s total assets. Inventory valuation was considered a key audit matter due to the significant value of these assets in the Consolidated Statement of Financial Position and the key estimates and judgements applied by management in assessing the net realisable value (‘NRV’) of inventory due to the nature of the industry in which the Group operates in.

Our audit procedures for addressing this key audit matter included, but were not limited to, the following: • Reviewed the inventory obsolescence policy and assessed the assumptions applied by management in determining the provision for obsolescence; • Observed the cyclical inventory count procedures performed by management and assessed, by inspection, whether there was any evidence of damaged or obsolete inventory; • Tested a sample of inventory items on hand at year end to ascertain whether these balances were being recognised at the lower of cost and net realisable value. This assessment also included a specific focus on aged inventory items whereby recent turnover for these items was also critically assessed; and • Reviewed a sample of items for which there were no sales in the last year as well as those sold at the lower of cost.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group’s annual report for the year ended 30 June 2025, but does not include the financial report and the auditor’s report thereon.

Our opinion on the financial report does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or 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.

25

==> picture [75 x 29] intentionally omitted <==

When we read the Annual Report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to the directors and will request that it is corrected. If it is not corrected, we will seek to have the matter appropriately brought to the attention of users for whom our report is prepared.

Responsibilities of the directors for the Financial Report

The directors of the Company are responsible for the preparation of:

• a) the financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and

• b) the consolidated entity disclosure statement that is true and correct in accordance with the Corporations Act 2001, and

• for such internal control as the directors determine is necessary to enable the preparation of:

• i) the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and

• ii) the consolidated entity disclosure statement that is true and correct and is free of misstatement, whether due to fraud or error.

In preparing the financial report, the directors are responsible for assessing the ability of the group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is 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 the Australian Auditing Standards 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 this financial report.

A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website (http://www.auasb.gov.au/Home.aspx) at:

https://www.auasb.gov.au/media/bwvjcgre/ar1_2024.pdf

This description forms part of our auditor’s report.

Report on the Remuneration Report

Opinion on the Remuneration Report

We have audited the Remuneration Report included in the directors’ report for the year ended 30 June 2025.

25

==> picture [75 x 29] intentionally omitted <==

In our opinion, the Remuneration Report of Ambertech Limited, for the year ended 30 June 2025, complies with section 300A of the Corporations Act 2001 .

Responsibilities

The directors of the Company are responsible for the preparation and presentation of the Remuneration Report in accordance with section 300A of the Corporations Act 2001 . Our responsibility is to express an opinion on the Remuneration Report, based on our audit conducted in accordance with Australian Auditing Standards.

BDO Audit Pty Ltd

==> picture [81 x 58] intentionally omitted <==

John Bresolin Director

Sydney 25 August 2025

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2025

			2025	2024
		Note	$'000	$'000
Revenues		3	101,219	95,456
Cost of sales		4	(68,864)	(64,043)
Gross Profit			32,355	31,413
Other income		3	752	429
Employee benefits expense		4	(20,941)	(19,548)
Distribution costs			(2,126)	(2,128)
Marketing costs			(1,285)	(1,272)
Premises costs			(927)	(830)
Travel costs			(845)	(904)
Depreciation and amortisation expense		4	(1,400)	(1,525)
Finance costs		4	(1,601)	(1,234)
Other expenses			(2,291)	(2,460)
Restructure costs			(337)	-
Profit before income tax			1,354	1,941
Income tax expense		5	(510)	(579)
Profit after income tax for the year			844	1,362
Other comprehensive income
Exchange differences on translation of foreign operations			44	(36)
Total comprehensive income for theyear			888	1,326
Earnings per share
Basic earningsper share(cents)	27		0.9	1.4
Diluted earningsper share(cents)	27		0.9	1.4

The Consolidated Statement of Profit or Loss and Other Comprehensive Income is to be read in conjunction with the attached notes.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025

	2025 2024 Note $'000 $'000 CURRENT ASSETS Cash and cash equivalents 25 3,527 2,049 Trade and other receivables 6 16,579 16,702 Inventories 7 25,419 22,663 Current tax assets 5 322 390
	TOTAL CURRENT ASSETS 45,847 41,804
	NON-CURRENT ASSETS Plant and equipment 9 379 488 Right-of-use assets 10 2,951 4,131 Intangible assets 11 1,906 1,861 Deferred tax assets 5 2,317 2,470
	TOTAL NON-CURRENT ASSETS 7,553 8,950
	TOTAL ASSETS 53,400 50,754
	CURRENT LIABILITIES Trade and other payables 12 9,927 11,776 Financial liabilities 14 7,754 5,098 Contract Liabilities 13 4,360 1,901 Lease liabilities 15 1,877 1,735 Provisions 16 2,465 2,360 FX Contract Liabilities 133 -
	TOTAL CURRENT LIABILITIES 26,516 22,870
	NON-CURRENT LIABILITIES Contract liabilities 13 109 21 Provisions 16 341 375 Lease liabilities 15 3,308 5,198 Deferred tax liabilities 5 22 74
	TOTAL NON-CURRENT LIABILITIES 3,780 5,668
	TOTAL LIABILITIES 30,296 28,538
	NET ASSETS 23,104 22,216
	EQUITY Share capital 17 22,332 22,332 Reserves 18 41 (3) Retained earnings/(Accumulated losses) 731 (113)
	TOTAL EQUITY 23,104 22,216

The above Consolidated Statement of Financial Position is to be read in conjunction with the attached notes.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025

	Share	Foreign	Share Based	Retained	Total
	Capital	Currency	Payments	earnings/	Equity
		Translation	Reserve	(Accumulated
		Reserve		losses)
	$'000	$'000	$'000	$'000	$'000
Balance as at 1 July 2023	21,837	(44)	68	599	22,460
Profit for the year	-	-	-	1,362	1,362
Exchange differences on translation of foreign
operations	-	(36)	-	-	(36)
Total comprehensive income for the year	-	(36)	-	1,362	1,326
Transactions with equity holders:
Share issue net of transaction cost	-	-	-	-	-
Shares issued on exercised options	7	-	-	-	7
Other share based transactions	-	-	9	-	9
Dividends declared, paid and reinvested as part
of the Dividend Reinvestment Plan (note 28)	488	-	-	(2,074)	(1,586)
Balance as at 30 June 2024	22,332	(80)	77	(113)	22,216
Balance as at 1 July 2024	22,332	(80)	77	(113)	22,216
Profit for the year	-	-	-	844	844
Exchange differences on translation of foreign
operations	-	44	-	-	44
Total comprehensive income for the year	-	44	-	844	888
Transactions with equity holders:
Shares issued on exercised options	-	-	-	-	-
Other share based transactions	-	-	-	-	-
Dividends declared, paid and reinvested as part
of the Dividend Reinvestment Plan (note 28)	-	-	-	-	-
Balance as at 30 June 2025	22,332	(36)	77	731	23,104

The above Consolidated Statement of Changes in Equity is be read in conjunction with the attached notes.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2025

	Note	2025	2024
		$'000	$'000
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers		115,449	103,598
Payments to suppliers and employees		(104,356)	(89,413)
Interest received		38	18
Interest and other costs of finance paid		(1,601)	(1,234)
Goods and services tax remitted		(8,543)	(7,204)
Income tax remitted		(341)	(743)
Net cash from operatingactivities	25	646	5,022
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for plant and equipment		(126)	(260)
Payment for intangible assets		-	-
Payment for the acquisition of businesses,net of cash acquired		-	-
Net cash used in investingactivities		(126)	(260)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from borrowings		2,656	-
Net repayment of borrowings		-	(1,226)
Repayment of leases		(1,720)	(1,438)
Proceeds from share issue, net of transaction costs		-	7
Dividendspaid to shareholders	28	-	(1,586)
Net cashprovided byfinancingactivities		936	(4,243)
Net (increase in cash and cash equivalents held		1,456	519
Cash and cash equivalents at beginning of period		2,049	1,568
Effect of exchange rate changes on cash and cash equivalents held in foreign
currencies at the beginningof the financialyear		22	(38)
Cash and cash equivalents at end ofperiod	25	3,527	2,049

The above Consolidated Statement of Cash Flows is to be read in conjunction with the attached notes.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: INTRODUCTION

The consolidated financial statements cover the economic entity consisting of Ambertech Limited and its controlled entities. Ambertech Limited is a company limited by shares, incorporated and domiciled in Australia.

Operations and principal activities

Ambertech Limited is a distributor of high technology equipment to the professional broadcast, film, recording and sound reinforcement industries and of consumer audio and video products in Australia and New Zealand.

Currency

The financial statements are presented in Australian dollars, which is the Company’s functional and presentation currency. All financial information presented in Australian dollars has been rounded to the nearest one thousand, unless otherwise stated.

Registered office

Unit 1, 2 Daydream Street, Warriewood NSW 2102.

Authorisation of financial statements

The financial statements were authorised for issue on 25 August 2025 by the Directors. The company has the power to amend the financial statements.

NOTE 2: MATERIAL ACCOUNTING POLICY INFORMATION

• (A) Overall Policy

The material accounting policies adopted in the preparation of these consolidated financial statements are set out either in the respective notes or below. These general purpose financial statements have been prepared in accordance with Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) and the Corporations Act 2001 , as appropriate for profit oriented entities. The financial statements have been prepared under the historic cost convention.

Statement of Compliance

The financial statements comply with Australian Accounting Standards which include Australian equivalents to International Financial Reporting Standards (AIFRS). Compliance with AIFRS ensures that the financial statements and notes of the economic entity comply with International Financial Reporting Standards (IFRS).

Going Concern

The consolidated financial statements have been prepared on the going concern basis, which contemplates continuity of normal business activities and the realisation of assets and the discharge of liabilities in the normal course of business.

For the year ended 30 June 2025, the consolidated entity recorded profit after income tax of $844,000 (2024: $1,362,000) and net operating cash inflows of $645,000 (2024: $5,022,000).

The Directors believe that there are reasonable grounds to conclude that the Group will continue as a going concern, after consideration of the following factors:

• Management have prepared forecasts for the 12 months following date of approval of the financial report, which indicate that the Group can continue to pay its debts as and when they become due and payable;

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 2: MATERIAL ACCOUNTING POLICY INFORMATION (continued)

• The group continues to have available significant debt headroom on the primary business finance facilities with limits of up to $6,000,000 in invoice discounting and $8,000,000 in trade finance as disclosed in note 14.

(B) Goods and Services Tax

Revenues, expenses and assets are recognised net of the amount of GST, unless the GST incurred is not recoverable from the taxation authority. In this case it is recognised as part of the cost of acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the taxation authority, are presented as operating cash flows.

New, revised or amending Accounting Standards and Interpretations adopted

The Consolidated Entity has adopted all of the new, revised or amending Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (‘AASB’) that are mandatory for the current reporting period. There was no material impact on the financial statements from the adoption of these new accounting standards.

New Accounting Standards and Interpretations not yet mandatory or early adopted The Consolidated Entity has adopted all of the new or amended Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') that are mandatory for the current reporting period.

Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 3: REVENUE

NOTE 3: REVENUE
	Economic	Entity
	2025	2024
Revenue	$'000	$'000
- Sale of goods	97,658	92,290
- Rendering of services	3,561	3,166
	101,219	95,456
Timing of recognition
- Recognised at a point in time	98,213	92,640
- Recognised over time	3,006	2,816
	101,219	95,456

Revenue Recognition

Sales revenue comprises revenue earned (net of returns, discounts and allowances) from the provision of goods and services to entities outside the economic entity. Credit payment terms vary between 30 and 60 days from the invoice issue date.

Revenue from contracts with customers

Revenue is recognised at an amount that reflects the consideration to which the consolidated entity is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the consolidated entity: identifies the contract with a customer, identifies the performance obligations in the contract; determines the transaction price which takes into account estimates of variable consideration and the time value of money; allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered; and recognises revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised.

Variable consideration within the transaction price, if any, reflects concessions provided to the customer such as discounts, rebates and refunds, any potential bonuses receivable from the customer and any other contingent events. Such estimates are determined using either the ‘expected value’ or ‘most likely amount’ method. The measurement of variable consideration is subject to a constraining principle whereby revenue will only be recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. The measurement constraint continues until the uncertainty associated with the variable consideration is subsequently resolved. Amounts received that are subject to the constraining principle are recognised as a refund liability.

Sale of goods

Revenue from the sale of goods is recognised at a point in time when control transfers to the customer. In most cases this coincides with the transfer of legal title, or the passing of possession to the customer. In arrangements whereby the consolidated entity is required to meet contractually agreed upon specifications, control over the goods generally occurs when the customer has confirmed acceptance.

Rendering of services

Revenue from the rendering of services is recognised at the point in time in which the service is provided to the customer. Maintenance and support contracts extend for between one and five years. Revenue is respect to these services are generally recognised overtime as the customer simultaneously receives and consumes the benefits of the services as the Group provides the services. Where amounts are invoiced before revenue is earned, a deferred revenue liability is brought to account. These contract liabilities reflect the consideration received in respect of unsatisfied performance obligations.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 3: REVENUE (continued)

	Economic	Entity
	2025	2024
	$’000	$’000
Interest revenue
Interest revenue is recognised as it accrues using the effective interest method.
Other income
Net Foreign exchange gains	714	410
Interest received	38	19
	752	429
NOTE 4: EXPENSES
Additional information on the nature of expenses
A) Inventories
Cost of sales	68,864	64,043
Movement in provision for inventory obsolescence	190	57
B) Employee benefits expense
Salaries and wages	19,148	17,985
Defined contribution superannuation expense	1,793	1,563
	20,941	19,548
C) Depreciation
Plant and equipment	136	138
Furniture and fittings	9	6
Leasehold improvements	90	63
Buildings right-of-use assets	1,105	958
Plant and equipment right-of-use assets	54	110
	1,394	1,275
D) Amortisation
Customer/Supplier Relationships	-	99
Research and Development	6	151
	6	250
E) Bad debts and expected credit losses	158	108
(F) Finance costs
Interest and finance charges paid/payable on borrowings	1,227	791
Interest and finance charges paid/payable on lease liabilities	374	443
	1,601	1,234

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 5: INCOME TAX	Economic	Entity
	2025	2024
	$’000	$’000
A) Major components of income tax
Current year	407	572
Deferred tax	103	7
Income tax expense	510	579
B) Reconciliation between income tax and prima facie tax on accounting profit
Profit before income tax	1,354	1,941
Tax at 30% (2024:30%)	406	582
Tax effect of non deductible expenses/non assessable income
 Entertainment	26	15
 Other items	39	8
Recognition of movements in deferred tax	-	(25)
Previous tax return adjustments	39	(1)
Income tax expense	510	579

C) Applicable tax rate

The applicable tax rate is the national tax rate in Australia of 30%.

D) Analysis of deferred tax assets

D) Analysis of deferred tax assets
Employee benefits	810	795
Plant and equipment	328	317
Right-of-use assets	(875)	(1,227)
Lease Liability	1,544	2,067
Accrued expenses	88	36
Provision for impairment of receivables	73	41
Provision for obsolescence	156	194
Provision for warranty	29	24
Inventory	164	157
Other	-	66
	2,317	2,470
E) Analysis of deferred tax liabilities
Unrealised foreign currency gain	-	34
Plant and equipment	16	33
Other	6	7
	22	74

F) Income Tax

The income tax expense or benefit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 5: INCOME TAX (continued)

Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.

Deferred tax assets are recognised for deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilise those temporary differences and losses.

Deferred tax liabilities and assets are not recognised for temporary differences between the carrying amount and tax bases of investments in controlled entities where the parent entity is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future.

Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority.

Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Current and deferred tax balances attributable to amounts recognised directly in equity are also recognised directly in equity.

G) Tax consolidated group

Ambertech Limited and its Australian wholly owned controlled entities have implemented the tax consolidation legislation. The head entity, Ambertech Limited, and the controlled entities in the tax consolidated group continue to account for their own current and deferred tax amounts. These tax amounts are measured as if each entity in the tax consolidated group continues to be a ‘stand-alone taxpayer’ in its own right.

Current tax liabilities/assets and deferred tax assets arising from unused tax losses and tax credits are immediately transferred to the head entity. The tax consolidated group has entered a tax sharing agreement whereby each company in the group contributes to the income tax payable by the group in proportion to their contribution to the group’s taxable income. Differences between the amounts of net tax assets and liabilities derecognised and the net amounts recognised pursuant to the funding arrangement will be recognised as either a contribution by, or distribution to the head entity.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 6: TRADE AND OTHER RECEIVABLES

NOTE 6: TRADE AND OTHER RECEIVABLES
	Economic	Entity
	2025	2024
Current	$'000	$'000
Trade receivables	13,570	14,851
Allowance for expected credit losses	(244)	(137)
	13,326	14,714
Other receivables	1,875	965
Prepayments	1,378	1,023
	16,579	16,702

• A) Current trade receivables are non-interest bearing, generally received between 30 and 60 day terms. Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less any expected credit loss.

• B) An allowance for expected credit losses (ECLs) is required when a difference arises between the contracted cashflows and the amount expected to be received, discounted at the original effective interest rate.

For trade receivables, a simplified approach is applied in calculating the ECLs. Loss allowances recognised are based on lifetime ECLs at each reporting date. This is established from historical credit losses, adjusted for forward looking factors specific to the receivable.

	factors specific to the receivable.
C)	Movement in the allowance for expected credit losses is as follows:
	Current trade receivables
	Opening balance	137	44
	(Reversal)/charge for the year	117	98
	Amounts written off	(10)	(5)
	Closing balance	244	137

• D) The economic entity's exposure to credit risk and impairment losses related to trade and other receivables is disclosed at note 26.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7: INVENTORIES

NOTE 7: INVENTORIES
	Economic	Entity
	2025	2024
Current	$'000	$'000
Finished goods	23,349	19,911
Stock in transit	2,595	3,467
	25,944	23,378
Provision for obsolescence	(525)	(715)
	25,419	22,663

A) Inventories

Inventories include finished goods and stock in transit and are measured at the lower of weighted average cost and net realisable value. Costs are assigned on a first-in first-out basis and include direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenses.

• B) Provision for impairment of inventories Movement in the provision for obsolescence is as follows:

Provision for impairment of inventories Movement in the provision for obsolescence is as follows:
Opening balance	715	771
Charge for the year	555	150
Amounts written off	(745)	(206)
Closing balance	525	715

Key Estimate and Judgement: Provision for Obsolescence

The provision for impairment of inventories assessment requires a degree of estimation and judgement. The level of the provision is assessed by taking into account the recent sales experience, the ageing of inventories and other factors that affect inventory obsolescence.

NOTE 8: CONTROLLED ENTITIES

Entity

		Country of Incorporation	Percentage	Owned
			2025	2024
Parent Entity
	Ambertech Limited	Australia
Subsidiaries of Ambertech Limited		Australia	100%	100%
	Amber Technology Limited
Subsidiaries of Amber Technology Limited
	Alphan Pty Limited	Australia	100%	100%
	Connected Media Australia	Australia	100%	100%
	Amber Technology (NZ) Limited	New Zealand	100%	100%

A controlled entity is any entity controlled by Ambertech Limited. Control exists where Ambertech Limited is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity so that the other entity operates with Ambertech Limited to achieve the objectives of Ambertech Limited.

All inter-company balances and transactions between entities in the economic entity, including any unrealised profits or losses, have been eliminated on consolidation.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9: PLANT AND EQUIPMENT

Non-Current

A) Carrying amounts

Economic Entity Plant and equipment Furniture and fittings Leasehold improvements Leased plant and equipment Total plant and equipment	Cost Accumulated depreciation Net carrying amount 2025 2024 2025 2024 2025 2024 $'000 $'000 $'000 $'000 $'000 $'000 1,981 1,887 (1,794) (1,658) 187 229 986 980 (953) (944) 33 36 1,774 1,748 (1,615) (1,525) 159 223 112 112 (112) (112) - -
	4,853 4,727 (4,474) (4,239) 379 488

B) Reconciliation of carrying amounts

2025 Balance at the beginning of the year Additions Disposals Depreciation and amortisation expense Carrying amount at the end of the year 2024 Balance at the beginning of the year Additions Disposals Depreciation and amortisation expense Carrying amount at the end of the year	Plant and equipment Furniture and fittings Leasehold improvements Leased plant and equipment Total $'000 $'000 $'000 $'000 $'000 229 36 223 - 488 94 6 26 - 126 - - - - - (136) (9) (90) - (235)
	187 33 159 - 379
	Plant and equipment Furniture and fittings Leasehold improvements Leased plant and equipment Total $'000 $'000 $'000 $'000 $'000 237 21 178 - 436 131 21 108 - 260 (1) - - - (1) (138) (6) (63) - (207)
	229 36 223 - 488

C) Recognition and measurement

Plant and equipment is stated at historical cost less depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items.

D) Depreciation of property, plant and equipment

Plant and equipment is depreciated over its estimated useful life taking into account estimated residual values. The straight line method is used.

Plant and equipment is depreciated from the date of acquisition or, in respect of leasehold improvements, from the time the asset is completed and ready for use.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9: PLANT AND EQUIPMENT (continued)

D). Depreciation of property, plant and equipment (continued)

The depreciation rates used for each class of plant and equipment remain unchanged from the previous year and are as follows:

ollows:
Class of Asset	Useful life
Plant and equipment	3-8 years
Furniture and fittings	3-8 years
Leasehold improvements	Term of the lease
Leased plant and equipment	Term of the lease

The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. If any such indication exists and where the carrying values exceed the estimated recoverable amount, the plant and equipment or cash generating units to which the plant and equipment belong are written down to their recoverable amount.

NOTE 10: RIGHT-OF-USE ASSETS

NOTE 10: RIGHT-OF-USE ASSETS
	Economic	Entity
	2025	2024
Non-Current	$’000	$’000
Land and buildings – right-of-use	8,090	8,080
Less: Accumulated amortisation	(5,332)	(4,227)
	2,758	3,853
Plant and equipment - right-of-use	426	457
Less: Accumulated amortisation	(233)	(179)
	193	278
	2,951	4,131

	Land and	Plant and
	buildings	equipment	Total
	$'000	$'000	$'000
Balance at 30 June 2024	3,853	278	4,131
Additions	10	-	10
Disposals	-	(31)	(31)
Amortisation	(1,105)	(54)	(1,159)
Balance at 30 June 2025	2,758	193	2,951

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 10: RIGHT-OF-USE ASSETS (continued) Land and buildings – right-of-use

The land and buildings right of use assets relate to property leases for premises as follows:

• Daydream Street, Warriewood NSW. The lease has a lease term of 5 years commencing 14 January 2023 with rent payable monthly. An option exists to renew the lease at the end of this time for an additional term of 5 years with a final expiry date being 13 January 2033. The lease has rent increases of at least 3.0% (capped at 4.5%) each year.

• Porana Road, Wairau Valley, Auckland. The lease has a term of 5 years commencing 8 January 2024 with rent payable monthly. An option exists to renew the lease at the end of this time for an additional term of 5 years with a final expiry date being 7 January 2034. The lease has fixed rent increases of 3.5% each year.

A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.

Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the asset, whichever is the shorter. Where the consolidated entity expects to obtain ownership of the leased asset at the end of the lease term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement of lease liabilities.

The consolidated entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.

Key Estimate and Judgement: Lease term

The lease term is a significant component in the measurement of both the right-of-use asset and lease liability. Judgement is exercised in determining whether there is reasonable certainty that an option to extend the lease or purchase the underlying asset will be exercised, or an option to terminate the lease will not be exercised, when ascertaining the periods to be included in the lease term. In determining the lease term, all facts and circumstances that create an economical incentive to exercise an extension option, or not to exercise a termination option, are considered at the lease commencement date. The primary judgment in respect of the Group is in relation to likelihood of exercising any variable option periods.

Factors considered may include the importance of the asset to the Groups operations; comparison of terms and conditions to prevailing market rates; incurrence of significant penalties; existence of significant leasehold improvements; and the costs and disruption to replace the asset. The Group reassesses whether it is reasonably certain to exercise an extension option, or not exercise a termination option, if there is a significant event or significant change in circumstances.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11: INTANGIBLE ASSETS

NOTE 11: INTANGIBLE ASSETS
	Economic	Entity
	2025	2024
Non-Current	$'000	$'000
Net carrying amounts and movements during the year
Goodwill at cost	4,722	4,722
Less impairment	(2,970)	(2,970)
	1,752	1,752
Website at cost	94	94
Less accumulated amortization	(94)	(94)
	-	-
Brand name	100	100
Less impairment	-	-
	100	100
Customer/Supplier relationships	105	105
Less accumulated amortisation	(105)	(105)
	-	-
Research & Development	435	384
Less accumulated amortisation	(381)	(375)
	54	9
	1,906	1,861

Reconciliation of written down values: Opening balance at 1 July 2024 Additions Provisional accounting adjustments Amortisation expense (note 4) Closing balance at 30 June 2025	Goodwill Website Brand name Customer/Supplier relationships Research & Development Total $'000 $'000 $'000 $'000 $'000 $'000 1,752 - 100 - 9 1,861 - - - - 51 51 - - - - - - - - - - (6) (6)
	1,752 - 100 - 54 1,906

Recognition and measurement

A) Goodwill

All business combinations are accounted for by applying the acquisition method. Goodwill represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired.

Goodwill is stated at cost less any accumulated impairment. Goodwill is allocated to cash generating units and is not subject to amortisation but tested annually for impairment. Where the recoverable amount of the cash generating unit is less than the carrying amount, an impairment loss is recognised.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11: INTANGIBLE ASSETS (continued)

B) Impairment of Assets

Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cashgenerating units).

Goodwill acquired through business combinations have been allocated to the following cash-generating units:

	2025	2024
	$’000	$’000
Integrated Solutions	1,589	1,589
Professional	163	163
	1,752	1,752

The consolidated entity determined the recoverable amount of assets based on a value-in-use calculation, using cash flow projections based on financial budgets approved by management covering a five-year period. The following assumptions have been applied by management in the 30 June 2025 calculation of value-in-use for the Integrated Solutions cashgenerating unit based on past performance and expectations for the future:

• Annual sales growth of between 2% to 14% over the three-year forecast period

• Terminal value factor of 1.73

• Pre-tax discount rate of 16.6%

• Post-tax discount rate of 11.6%

Management has estimated the revenue and EBIT growth based on a detailed strategic plan for the economic entity, including go to market strategies and expected economies of scale expected to positively impact EBIT over the period.

The post tax discount rate of 11.6% reflects management’s estimate of the time value of money and the consolidated entity’s weighted average cost of capital adjusted for the Integrated Solutions cash-generating unit, the risk free rate and the volatility of the share price relative to the market movements.

Sensitivity

The directors have made judgements and estimates in respect of impairment testing of goodwill. Should these judgements and estimates not occur the resulting goodwill carrying amount may decrease. Management have performed sensitivity analysis and assessed reasonable changes for key assumptions and have not identified any instances that could cause the carrying amount of the consolidated entity’s assets to exceed its recoverable amount.

If there is evidence of impairment for any of the company’s assets, the loss is measured as the difference between the asset’s carrying amount and the recoverable amount. The loss is recognised in the statement of profit or loss and other comprehensive income.

C) Website Costs

Significant costs associated with website costs are deferred and amortised on a straight-line basis over the period of their expected benefit, being a finite life of 5 years.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11: INTANGIBLE ASSETS (continued)

D) Customer/Supplier Relationships

Significant costs associated with customer/supplier costs on acquisition are deferred and amortised on a straight-line basis over the period of their expected benefit, being a finite life of 5 years.

E) Brand Names

Brand names have an indefinite useful life and are not subject to amortisation but are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired.

F) Research & Development

Research costs are expensed in the period in which they are incurred. Development costs are capitalised when it is probable that the project will be a success considering its commercial and technical feasibility; the consolidated entity is able to use or sell the asset; the consolidated entity has sufficient resources and the intent to complete the development; and its costs can be measured reliably.

NOTE 12: TRADE AND OTHER PAYABLES

NOTE 12: TRADE AND OTHER PAYABLES
	Economic	Entity
	2025	2024
	$'000	$'000
Current
Trade accounts payable	7,216	9,330
Other accountspayable	2,711	2,446
	9.927	11,776

These amounts represent liabilities for goods and services provided to the economic entity prior to the end of financial year which are unpaid. Due to their short- term nature, they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.

Amounts payable in foreign currencies:	Amounts payable in foreign currencies:
Trade accounts payable:
-	US Dollars	2,927	3,373
-	British Pounds	36	76
-	Euro	305	181
		3,268	3,630

NOTE 13: CONTRACT LIABILITIES Current Deferred Revenue Non Current Deferred Revenue	4,360 1,901 109 21
	4,469 1,922
Reconciliation of movement in contract liabilities Opening balance at 1 July 2024 Less: recognised as revenue during the year where performance obligations met Add: remaining deferred component of new sales contracts entered into during the year	$’000 1,922 (1,922) 4,469 4,469

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 14: FINANCIAL LIABILITIES

NOTE 14: FINANCIAL LIABILITIES
	2025	2024
	$'000	$'000
Current
Debtor finance	3,362	4,787
Business transaction facility	4,392	311
	7,754	5,098

Details of the economic entity's exposure to interest rate changes on financial liabilities is outlined in note 26. The fair value of the financial liabilities approximates their carrying value.

A) Debtor finance

On 14 August 2025, the economic entity entered into an agreement with Octet finance Pty Ltd in relation to extending the invoice discounting solution for a further 12 months. The facility has approval of a limit of up to $6,000,000 (2024: $12,000,000).

The economic entity did not breach any covenants during the financial year.

B) Business transaction facility

On 14 August 2025, the economic entity entered into an agreement with Octet Finance Pty Ltd in relation to extending the Business Transaction Facility for a further 12 months. The facility has approval of a limit up to $8,000,000 (2024: $2,000,000). As at 30 June 2025, the amount drawn under this facility was $4,391,481 (2024: $310,936). Additionally, there is a Scottish Pacific Business Finance facility held in New Zealand with no fixed term and a limit of $928 678. As at 30 June 2025 the amount drawn under this facility was nil (2024: $Nil).

C) Borrowings

Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in the statement of profit or loss and other comprehensive income over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down.

In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.

Borrowing costs directly attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Other borrowing costs are expensed.

NOTE 15: LEASE LIABILITIES

NOTE 15: LEASE LIABILITIES
	Economic Entity
	2025	2024
	$'000	$'000
Current
Lease liabilities	1,877	1,735
Non Current
Lease liabilities	3,308	5,198

A lease liability is recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the consolidated entity's incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 15: LEASE LIABILITIES continued

Lease liabilities are measured at amortised cost using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments arising from a change in an index, or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties. When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying amount of the right-of-use asset is fully written down.

Key Estimate and Judgement: Incremental borrowing rate

Where the interest rate implicit in a lease cannot be readily determined, an incremental borrowing rate is estimated to discount future lease payments to measure the present value of the lease liability at the lease commencement date. Such a rate is based on what the Group estimates it would have to pay a third party to borrow the funds necessary to obtain an asset of a similar value to the right-of-use asset, with similar terms, security and economic environment.

NOTE 16: PROVISIONS

NOTE 16: PROVISIONS
	2025	2024
	$'000	$'000
Current
Service warranty	102	82
Employee benefits	2,363	2,278
	2,465	2,360
Non Current
Employee benefits	341	375
	341	375

A) Service warranty

Provision is made for the estimated warranty claims in respect of products sold which are still under warranty at balance date. These claims are expected to be settled in the next financial year. Management estimates the provision based on historical warranty claim information and any recent trends that may suggest future claims could differ from historical amounts.

In determining the level of provision required for warranties, the economic entity has made judgements in respect of the expected performance of the product, expected customer claims and costs of fulfilling the conditions of warranty. The provision is based on estimates made from historical warranty costs associated with similar products.

Movements in provisions, other than employee benefits are set out below:

	Service warranty
	$'000
Opening balance at 1 July 2024	82
Increase due to Increased warranty requirements	44
Reductions resultingfrompayments	(24)
Closingbalance at 30 June 2025	102

B) Employee benefits

Short term employee benefits are employee benefits (other than termination benefits and equity compensation benefits) which fall due wholly within 12 months after the end of the period in which employee services are rendered. They comprise wages, salaries, commissions, social security obligations, short-term compensation absences and bonuses payable within 12 months and non-mandatory benefits such as car allowances.

The undiscounted amount of short-term employee benefits expected to be paid is recognised as an expense.

Other long-term employee benefits include long-service leave payable 12 months or more after the end of the financial year.

The liability for long service leave is recognised and measured at the present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into account.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 16: PROVISIONS (continued)

C) Amounts not expected to be settled within the next twelve months:

The current provisions for annual leave and long service leave include all unconditional entitlements where employees have completed the required period of service. The entire amount is presented as current, since the economic entity does not have an unconditional right to defer settlement. However, based on past experience, the economic entity does not expect all employees to take the full amount of accrued leave or require payment within the next twelve months.

The following amounts reflect leave that is not expected to be taken within the next twelve months:

	Economic Entity
	2025	2024
	$'000	$'000
Current annual leave obligation expected to be settled after 12 months	547	265
Current longservice leave obligation expected to be settled after 12 months	640	718

NOTE 17: SHARE CAPITAL

A). Ordinary Shares fully paid (no par value)	Economic Entity 2025 2024 Shares Shares 95,404,783 95,404,783	Economic Entity 2025 2024 $'000 $'000 22,332 22,332

B). Voting Rights

On a show of hands, one vote for every registered shareholder, and for a poll, one vote for every share held by a registered shareholder.

C). Options

At reporting date, there were 2,825,000 ordinary shares reserved for issue under the Employee Share Option Plan (2024: 4,025,000).

D). Dividends

Provision is made for the amount of any dividend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the year but not distributed at balance date.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 18: RESERVES

	Economic	Entity
	2025	2024
	$’000	$’000
Foreign currency translation reserve	(36)	(80)
Share basepayments reserve	77	77
	41	(3)

For an explanation of movements in reserve accounts refer to the Statement of Changes in Equity.

Nature and purpose of reserves

Foreign currency translation reserve

The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on consolidation, are translated to Australian dollars at exchange rates prevailing at the balance sheet date. The revenues and expenses of foreign operations are translated to Australian dollars at rates approximating to the exchange rates prevailing at the dates of the transactions.

Exchange differences arising on translation of the foreign controlled entity are taken to the foreign currency translation reserve. The reserve is recognised in profit and loss when the net investment is disposed of.

Share Base Payments Reserve

The share based payments reserve is used to recognise the fair value of options issued but not exercised.

NOTE 19: CAPITAL

Capital Commitments

The economic entity had no commitments for capital expenditure as at 30 June 2025 (2024: Nil).

NOTE 20: CONTINGENT LIABILITIES

NOTE 20: CONTINGENT LIABILITIES
	Economic Entity
	2025	2024
	$'000	$'000
Estimates of the maximum amounts of contingent liabilities that may become payable:
- Bank guarantee by Amber Technology Limited in respect of Sydney property lease	722	722
- SydneyOpera House	-	69
	722	791

No material losses are anticipated in respect of any of the above contingent liabilities.

NOTE 21: EVENTS SUBSEQUENT TO REPORTING DATE

On 14 August 2025, the economic entity entered into an agreement with Octet Finance Pty Ltd in relation to extending its finance facilities for a further 12 months. The facilities include an invoice discounting facility with approval for up to $6,000,000 and a business transaction facility with a limit of $8,000,000.

On 21 August 2025, the Board resolved to pay a dividend of 0.6 cents per share, franked to 100%, in respect of the period ended 30 June 2025. The record date is 26 September 2025, with a payment date of 17 October 2025. The Dividend Reinvestment Plan will not be in effect for this dividend.

Other than the above, there were no matters that have arisen since the end of the financial year that have significantly affected or may significantly affect the operations or state of affairs of the economic entity in future financial years.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 22: RELATED PARTY TRANSACTIONS

Key management personnel compensation

Key management personnel comprises directors and other persons having authority and responsibility for planning, directing and controlling the activities of the economic entity.

and	controlling the activities of the economic entity.
			Economic
		Entity
		2025	2024
Summary		$	$
-	Short term employee benefits	1,676,646	1,389,267
-	Post-employment benefits	171,341	141,843
-	Long term employee benefits	(31,618)	30,644
-	Share-based employee benefits	-	20,335
		1,816,369	1,582,089

Key Management Personnel transactions

The following transactions occurred with related parties:

Key Management Personnel transactions The following transactions occurred with related parties:
- Sale of goods to Wes Components Pty Ltd (director-related entity of Santo Carlini) The following balances are outstanding at the reporting date in relation to transactions with related parties: - Sale of goods to Wes Components Pty Ltd (director-related entity of Santo Carlini)	348,414 348,523
	50,127 28,975

NOTE 23: SHARE BASED PAYMENT ARRANGEMENTS

On 18 December 2020, 2,100,000 share options were granted under the Ambertech Limited Executive Share Option Scheme to take up ordinary shares at an exercise price of $0.22 each. The options are exercisable on or before 18 December 2025. The options hold no voting or dividend rights and are not transferable.

These options vest as follows:

• I. Three quarters of the options have vested (tranche 1, tranche 2 and tranche 3) and

• II. One quarter of the options vest on 30 September 2024.

On 18 October 2023, 3,000,000 share options were granted under the Ambertech Limited Executive Share Option Scheme to take up ordinary shares at an exercise price of $0.267 each. 750,000 of these were granted to the Managing Director and received ratification at the Ambertech Limited AGM held on 23 November 2023. The options are exercisable on or before 17 October 2028. The options hold no voting or dividend rights and are not transferable.

These options vest as follows:

• I. One quarter of the options have vested (tranche 1),

• II. One quarter of the options vest on 30 September 2024,

• III. One quarter of the options vest on 30 September 2025, and IV. One quarter of the options vest on 30 September 2026.

Vesting subsequent to grant date is also subject to Key Management Personnel (KMP) meeting specified performance criteria. Further details of these options are provided in the directors’ report. The options hold no voting or dividend rights but have been listed. The options lapse when a KMP ceases their employment with the Group.

During the financial year no options vested as specified performance criteria were not achieved (2024: 750,000), and therefore no expense has been recognised.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 23: SHARE BASED PAYMENT ARRANGEMENTS (continued)

The consolidated entity established the Ambertech Limited Employee Share Option Plan on 5 November 2004 as a long-term incentive scheme to strive for improved group performance. The options are issued for no consideration and carry no entitlements to voting rights or dividends of the Group. The number available to be granted is determined by the Board and is based on performance measures including profitability, return on capital employed and dividends.

The options were issued with a strike price representing a premium of 20% (for 2023 grant date) and a discount of 6% (2020 grant date) to the volume weighted average market price of the underlying shares determined at the time the shares were granted.

A summary of the movements of all options issued is as follows:

	Number	Weighted
		Average Exercise
		Price
Options outstanding as at 1 July 2024	4,025,000	$0.255
Lapsed (performance criteria not met)	(450,000)	$0.220
Lapsed (performance criteria not met)	(750,000)	$0.267
Options outstanding as at 30 June 2025	2,825,000	$0.257
Options exercisable as at 30 June 2025	1,325,000	$0.245
Options exercisable as at 30 June 2024	1,325,000	$0.245

The weighted average remaining contractual life of options outstanding at year-end was 3.59 years. The weighted average exercise price of outstanding options at the end of the reporting period was $0.245}.

The fair value of the options granted to key management personnel is considered to represent the value of the employee services received over the vesting period.

Options issued over ordinary shares are valued using the Black-Scholes pricing model which takes into account the option exercise price, the current level and volatility of the underlying share price, the risk-free interest rate, the expected dividends on the underlying share, the current market price of the underlying share and the expected life of the option.

The value of the options is recognised in an option reserve until the options are exercised, forfeited, or expire.

The share price at grant date is considered when determining the value of the options granted. Historical share price volatility has been the basis for determining expected share price volatility as it is assumed that this is indicative of future volatility.

The life of the options is based on the historical exercise patterns, which may not eventuate in the future. These shares were issued as compensation to key management personnel and other executives of the Group. Further details relating to key management personnel are provided in the directors’ report.

25 AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 24: SEGMENT REPORTING

(a) Description of segments

Management has determined the operating segments based on the internal reports that are reviewed and used by the Board of Directors in assessing performance and determining the allocation of resources.

The economic entity comprises the following operating segments:

Retail Distribution of home entertainment solutions to dealers.

Integrated Solutions Distribution and supply of custom installation components for home theatre and commercial installations to dealers and consumers, and the distribution of projection and display products with business and domestic applications.

Professional

Distribution of high technology equipment to professional broadcast, film, recording and sound reinforcement industries.

(b) Segment information

b) Segment information
2025 Revenue - Total segment revenue - Inter-segment revenue Revenue from external customers Result - Segment Contribution - Unallocated / corporate result - EBITDA - Depreciation and amortisation - EBIT - Interest and finance costs - Profit before income tax - Income tax expense - Profit for the year Assets - Segment Assets - Unallocated/corporate assets - Total assets Liabilities - Segment liabilities - Unallocated/corporate liabilities - Total liabilities Other - Acquisition of non current segment assets	Retail Integrated Solutions Professional Eliminations Economic Entity $'000 $'000 $'000 $'000 $'000 16,446 49,475 35,298 - 101,219 - - - - -
	16,446 49,475 35,298 - 101,219
	2,027 2,568 833 5,428 (1,074)
	4,354 (1,399)
	2,955 (1,601)
	1,354 (510)
	844
	10,612 21,846 14,367 - 46,825
	6,576
	53,401
	3,319 7,934 9,937 - 21,190
	9,106
	30,296
	19 62 44 - 125
	125

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 24: SEGMENT REPORTING (continued)

2024 Revenue - Total segment revenue - Inter-segment revenue Revenue from external customers Result - Segment Contribution - Unallocated / corporate result - EBITDA - Depreciation and amortisation - EBIT - Interest and finance costs - Profit before income tax - Income tax expense - Profit for the year Assets - Segment Assets - Unallocated/corporate assets - Total assets Liabilities - Segment liabilities - Unallocated/corporate liabilities - Total liabilities Other - Acquisition of non current segment assets	Retail Integrated Solutions Professional Eliminations Economic Entity $'000 $'000 $'000 $'000 $'000 12,930 47,306 35,220 - 95,456 - - - - -
	12,930 47,306 35,220 - 95,456
	520 2,796 2,908 6,224 (1,524)
	4,700 (1,525)
	3,175 (1,234)
	1,941 (579)
	1,362
	9,336 20,996 13,732 - 44,064
	6,690
	50,754
	2,825 9,970 6,594 - 19,389
	9,149
	28,538
	64 107 89 - 260
	260

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 24: SEGMENT REPORTING (continued)

(c) Segment information on geographical region

Geographical Location - Australia - New Zealand	Segment Revenues from Sales to External Customers Carrying Amount of Segment Non-Current Assets Acquisition of Non- Current Assets 2025 2024 2025 2024 2025 2024 $'000 $'000 $'000 $'000 $'000 $'000 94,992 90,370 4,329 5,636 121 126 6,227 5,086 649 844 4 134
	101,219 95,456 4,978 6,480 125 260

Carrying amount of segment non-current assets

These amounts include all non-current assets other than deferred tax assets located in the country of domicile.

• (d) Other segment information

Accounting Policies

Segment revenues and expenses are those directly attributable to the segments and include any joint revenues and expenses where a reasonable basis of allocation exists. Segment assets include all assets used by a segment and consist principally of cash, receivables, inventories and property, plant and equipment and goodwill. All remaining assets of the economic entity are considered to be unallocated assets. Segment liabilities consist principally of accounts payable, employee entitlements, accrued expenses, provisions and borrowings.

Segment assets and liabilities do not include income taxes.

Intersegment Transfers

Segment revenues, expenses and result include transfers between segments. The prices charged on intersegment transactions are the same as those charged for similar goods to parties outside of the economic entity. These transfers are eliminated on consolidation.

Major Customers

During the year ended 30 June 2025 $8,673,871 or 8.20% (2024: $7,635,943 or 7.66%) of the consolidated entity's external revenue was derived from sales to a major Australian retailer through the Major Retail segment.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 25: CASH FLOW INFORMATION

NOTE 25: CASH FLOW INFORMATION
	Economic Entity
	2025	2024
	$'000	$'000
(i).Cash and cash equivalents
Cash and cash equivalents included in the statement of cash flows comprise the
following amounts:
Cash on hand	1	1
At call deposits with financial institutions	3,526	2,048
Total cash and cash equivalents	3,527	2,049
(ii) Reconciliation of net cash provided by operating activities to profit after income
tax
Profit for the year	844	1,362
Adjustments for:
Depreciation and amortization	1,400	1,525
Foreign exchange loss/(gain)	-	-
Net loss on sale of plant and equipment	-	-
Non-cash share based payments	-	9
Changes in operating assets and liabilities (net of business combinations):
(Increase)/decrease in trade and other receivables	478	639
(Increase)/decrease in prepayments	(355)	719
(Increase)/decrease in inventories	(2,756)	407
Increase/(decrease) in trade and other payables	(1,881)	2,896
Increase/(decrease) contract liabilities	2,544	(2,398)
(Decrease)/Increase in provisions	70	26
(Decrease) in income taxes payable	68	(144)
Decrease in deferred taxes	101	(19)
Increase in FX Contract liabilities	133	-
Net cashprovided byoperatingactivities	646	5,022

(A) Cash and Cash Equivalents

For the purposes of the statement of cash flows, cash and cash equivalents includes cash on hand, deposits at call with banks or financial institutions, investments in money market instruments maturing within three months, and bank overdrafts.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 26: FINANCIAL RISK MANAGEMENT

The economic entity's financial risk management policies are established to identify and analyse the risks faced by the business, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the economic entity's activities.

The economic entity's activities expose it to a wide variety of financial risks, including the following:

• credit risk

• liquidity risk

• market risk (including foreign currency risk and interest rate risk)

This note presents information about the economic entity's exposure to each of the above risks, the objectives, policies and processes for measuring and managing risk and how the economic entity manages capital.

Liquidity and market risk management is carried out by a central treasury function (Group Treasury) in accordance with risk management policies. The Board has overall responsibility for the establishment and oversight of the risk management framework. The Board, through the Audit and Risk Management Committee, oversees how management monitors compliance with the risk management policies and procedures and reviews the adequacy of the risk management framework in relation to risks.

The economic entity uses derivative financial instruments such as foreign exchange contracts to hedge certain risk exposures. Derivatives are used exclusively for hedging purposes. The economic entity does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.

A). Credit Risk

Credit risk is the risk of financial loss to the economic entity if a customer or the counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the economic entity's receivables from customers. The maximum exposure to credit risk is the carrying amount of the financial assets.

Trade and other receivables

Exposure to credit risk is influenced mainly by the individual characteristics of each customer. The customer base consists of a wide variety of customer profiles. New customers are analysed individually for creditworthiness, considering credit ratings where available, financial position, past experience and other factors. This includes major contracts and tenders approved by executive management. Customers that do not meet the credit policy guidelines may only purchase using cash or recognised credit cards. The general terms of trade for the economic entity are between 30 and 60 days.

In monitoring credit risk, customers are grouped by their debtor ageing profile. Monitoring of receivable balances on an ongoing basis minimises the exposure to bad debts.

Expected credit loss allowance

The expected credit loss allowance relates to specific customers, identified as being in trading difficulties, or where specific debts are in dispute. The expected credit loss allowance does not include debts past due relating to customers with a good credit history, or where payments of amounts due under a contract for such customers are delayed due to works in dispute and previous experience indicates that the amount will be paid in due course.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 26: FINANCIAL RISK MANAGEMENT (continued)

The ageing of trade receivables at the reporting date was:

NOTE 26:FINANCIAL RISK MANAGEMENT(continued) The ageing of trade receivables at the reporting date was:
	Economic	Entity
	2025	2024
	$'000	$'000
Not past due	8,248	10,724
Past due up to 30 days	4,193	2,974
Past due 31-60 days	383	602
Past due 61 days and over	502	414
Total trade receivables not impaired	13,326	14,714
Trade receivables impaired	244	137
Total trade receivables	13,570	14,851

The economic entity does not have other receivables which are past due (2024: Nil).

B). Liquidity Risk

Liquidity risk is the risk that the economic entity will not be able to meet its financial obligations as they fall due. The economic entity's policy for managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity (cash reserves and finance facilities) to meet its liabilities when due, under both normal and stressed conditions. The objective of the policy is to maintain a balance between continuity of funding and flexibility through the use of finance facilities.

The economic entity monitors liquidity risk by maintaining adequate cash reserves and financing facilities and by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities. The table below summarises the maturity profile of the economic entity's financial liabilities based on contractual undiscounted payments:

2025 Financial liabilities due for payment Trade payable Other accounts payable Financial liabilities Lease liability Total expected outflows Financial assets - cash flows realisable Trade receivables Total anticipated inflows Net inflow / (outflow) on financial instruments	Contractual Cash Flows Within 1 Year 1 to 5 Years Over 5 Years Total $'000 $'000 $'000 $'000 7,216 - - 7,216 2,711 - - 2,711 7,754 - - 7,754 1,877 3,308 - 5,185
	19,558 3,308 - 22,866
	13,570 - - 13,570
	13,570 - - 13,570
	(5,988) (3,308) - (9,296)

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 26: FINANCIAL RISK MANAGEMENT (continued)

OTE 26: FINANCIAL RISK MANAGEMENT (continued)
2024 Financial liabilities due for payment Trade payables Other accounts payable Financial liabilities Lease liability Total expected outflows Financial assets - cash flows realisable Trade receivables Total anticipated inflows Net inflow / (outflow) on financial instruments	Contractual Cash Flows Within 1 Year 1 to 5 Years Over 5 Years Total $'000 $'000 $'000 $'000 9,330 - - 9,330 2,446 - - 2,446 5,098 - - 5,098 1,735 5,198 - 6,933
	18,609 5,198 - 23,807
	14,851 - - 14,851
	14,851 - - 14,851
	(3,758) (5,198) - (8,956)

The carrying amounts of cash and cash equivalents, trade and other receivables and trade and other payables are assumed to approximate their fair values due to their short term nature.

The fair value of debtor finance and lease liabilities is estimated by discounting the remaining contractual maturities at the current market interest rate that is available for similar financial liabilities.

C). Market Risk

Market risk is the risk that changes in market prices will affect the economic entity's income or the value of its holdings of financial instruments. The activities of the economic entity expose it primarily to the financial risks of changes in foreign currency rates and interest rates. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, whilst optimising the returns.

Foreign Currency Risk

The following table demonstrates the impact on the profit and equity of the economic entity, if the Australian Dollar weakened/strengthened by 10%, which management consider to be reasonably possible at balance date against the respective foreign currencies, with all other variables remaining constant:

Impact on profit Impact on equity	Weakening of 10% 2025 2024 $'000 $'000 (9) (19) (9) (19)	Strengthening of 10% 2025 2024 $'000 $'000 568 732
		568 732

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 26: FINANCIAL RISK MANAGEMENT (continued) Interest Rate Risk

The economic entity has a debtor financing facility. The use of the facility exposes the economic entity to cash flow interest rate risk.

As at the reporting date, the economic entity had the following fixed and variable rate borrowings:

	Note	Weighted average interest rate	Weighted average interest rate	Balance
		2025	2024	2025	2024
		%	%	$'000	$'000
Debtor finance	14	5.80%	5.80%	3,367	4,787
Business transaction facility	14	5.80%	5.80%	4,391	311
Financial liabilities		5.80%	5.80%	7,754	5,098

The following table demonstrates the impact on the profit and equity of the economic entity if the average interest rate on the borrowing facility had either increased or decreased by 1%, which management consider to be reasonably possible over the whole year ending 30 June 2025, with all other variables remaining constant:

Impact on profit Impact on equity	Increase of 1% of average interest rate Decrease of 1% of average interest rate 2025 2024 2025 2024 $'000 $'000 $'000 $'000 (212) (137) 212 137
	(212) (137) 212 137

D) Fair Values

The fair values of assets and liabilities approximate their carrying values. No financial assets or liabilities are readily traded on organised markets.

E) Capital Management

The Board's aim is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. The Board seeks to maintain a balance between the higher returns that might be possible with higher levels of borrowings and the advantages and security afforded by a sound capital position.

Total capital is defined as shareholders' equity. The Board monitors the return on capital, which is defined as net operating income divided by total shareholders' equity. The Board also establishes a dividend payout policy which is targeted as being greater than 50% of earnings, subject to a number of factors, including the capital expenditure requirements and the company's financial and taxation position. Dividends paid or reinvested as part of the Dividend Reinvestment Plan during the year ended 30 June 2025 were Nil (2024: $2,074,000).

There were no changes to the economic entity's approach to capital management during the financial year.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 27: EARNINGS PER SHARE

OTE 27: EARNINGS PER SHARE
A) Basic earnings per share (cents) Weighted average number of ordinary shares (number) Earnings used to calculate basic earnings per share ($)	Economic Entity 2025 2024 $'000 $'000 0.9 1.4
	95,404,783 94,646,456
	844,000 1,362,000

Basic earnings per share is calculated by dividing the profit attributable to equity holders of the company, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the year, adjusted for bonus elements in ordinary shares issued during the year.

B) Diluted earnings per share (cents) Weighted average number of ordinary shares (number) Earnings used to calculate diluted earnings per share ($)	0.9 1.4
	96,729,783 96,036,620
	844,000 1,362,000

Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.

NOTE 28: DIVIDEND	Economic	Entity
	2025	2024
	$'000	$'000
Final Dividends
Final dividend for the year ended:
- 30 June 2023, 1.0 cents per share, fully franked paid on 17 October 2023	-	932
Paid in Cash	-	494
Reinvested as part of the Dividend Reinvestment Plan	-	438
Interim Dividends
Interim dividend for the year ended:
- 30 June 2024, 1.2 cents per share, fully franked, paid on 5 April 2024	-	1,142
Paid in Cash	-	1,092
Reinvested as part of the Dividend Reinvestment Plan	-	50
Total Dividends	-	2,074
Franking credits available for subsequent financial years at the 30% corporate tax rate after
allowing for tax payable in respect of current year's profit and tax rules	7,351	6,654
Dividends not recognised at year end
Since year end, the Directors have declared a fully franked final dividend of 0.6 cents per share.
The total amount of the dividend expected to be paid on the 17 October 2025 out of retained
profits, but not recognised as a liability at year end;	572	-

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 29: AUDITORS' REMUNERATION

The disclosures include amounts received or due and receivable by BDO Audit Pty Ltd and their respective related entities.

Audit services

Audit services
	2025	2024
	$	$
BDO Audit Pty Ltd
Audit and review of financial reports under theCorporations Act 2001.	160,440	150,555
Total remuneration for audit services	160,440	150,555
Non-audit services
BDO Services Pty Ltd
Tax compliance services, including review of company income tax returns	57,711	18,400
Other practices - BDO Auckland
Tax compliance services, including review of company income tax returns	5,931	6,993
Total remuneration for non-audit services	63,642	25,393

It is the economic entity's policy to employ BDO on assignments additional to their statutory audit duties where BDO's expertise and experience with the economic entity are important. These assignments are principally tax compliance assignments.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 30: PARENT ENTITY INFORMATION

Information relating to Ambertech Limited (parent entity):

	Parent	Entity
	2025	2024
	$'000	$'000
Current Assets	22,587	22,638
Total Assets	27,144	27,196
Current Liabilities	3,226	2,958
Total Liabilities	3,226	2,958
Share capital	22,332	22,332
Share issue cost reserve	78	78
Retained earnings	1,508	1,828
(Loss)/Profit of the parent entity	(320)	(842)
Total comprehensive loss of theparent entity	(320)	(842)

Guarantees entered into by the parent entity in relation to the debts of its subsidiaries

The parent entity and some of its subsidiaries are party to a deed of cross guarantee under which each company guarantees the debts of the others. No deficiencies of assets exist in any of these subsidiaries.

Contingent Liabilities

The parent entity had no contingent liabilities as at 30 June 2025 (2024: Nil).

Capital Commitments

The parent entity had no capital commitments for property, plant and equipment as at 30 June 2025 (2024: Nil)

Material Accounting Policy

The accounting policies of the parent entity are consistent with those of the consolidated entity, as disclosed in note 1 and throughout the notes, except for the following:

• Investments in subsidiaries are accounts for at cost, less any impairment in the parent entity.

25

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ DECLARATION

The directors of the company declare that:

1. The financial statements, comprising the consolidated entity disclosure statement, consolidated statement of profit or loss and other comprehensive income, consolidated statement of financial position, consolidated statement of cash flows, consolidated statement of changes in equity and accompanying notes, are in accordance with the Corporations Act 2001 and:

2. (a) comply with Australian Accounting Standards and the Corporations Regulations 2001; and

3. (b) give a true and fair view of the consolidated entity's financial position as at 30 June 2025 and of its performance for the year ended on that date.

4. The company has included in the notes to the financial statements an explicit and unreserved statement of compliance with International Financial Reporting Standards.

5. In the directors' opinion, there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.

6. The directors have been given the declarations by the chief executive officer and chief operating officer required by Section 295A of the Corporations Act 2001 .

7. In the Directors’ opinion the consolidated entity disclosure statement attached on page 13 required by subsection 205(3A) of the Corporations Act 2001 is true and correct.

This declaration is made in accordance with a resolution of the Board of Directors pursuant to section 295(5)(a) of the Corporations Act 2001 , and is signed for and on behalf of the directors by:

==> picture [113 x 72] intentionally omitted <==

P F Wallace Director

P A Amos Director

Dated this 25[th] day of August 2025 Sydney

25

SHAREHOLDERS INFORMATION

The following information is required by the Australian Securities Exchange Limited.

DISTRIBUTION OF EQUITY SECURITY BY SIZE OF HOLDING:

1 1,001 5,001 10,001 100,001 Total			Number of Shareholders	Number of Ordinary Shares	% of Total Capital
	-	1,000	105	57,057	0.06
	-	5,000	213	620,491	0.65
	-	10,000	100	802,800	0.84
	-	100,000	259	9,298,600	9.75
	and	over	89	84,625,835	88.70
			766	95,404,783	100.00

The number of security investors holding less than a marketable parcel of 2,632 securities is 204 and they hold 246,511 securities.

EQUITY SECURITY HOLDERS

The twenty largest shareholders as at 18 September 2025 were:

==> picture [472 x 366] intentionally omitted <==

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

% of total
Rank Twenty largest holders Number of shares
capital
1 Appwam Pty Limited 30,785,7030 32.27
2 Crowton Pty Ltd 5,322,555 5.58
3 Wavelink Systems Pty Ltd Employee Super Fund 4,455,350 4.67
4 Mr Nathan Carlini 3,716,267 3.89
5 Horrie Pty Ltd 3,211,605 3.37
6 Wygrin Pty Ltd 3,155,863 3.31
7 Wallace Capital Pty Ltd 2,977,077 3.12
8 Wavelink Systems Pty Ltd 2,908,331 3.05
9 Mr Edwin Goodwin & Ms Julia Griffith 2,883,556 3.02
10 SI Corporation Pty Ltd 1,713,046 1.80
11 R&B Invest Pty Ltd 1,000,000 1.05
12 Rubino Group Pty Ltd 887,067 0.93
13 Mr Michael Carman & Mrs Alisha Carman 868,755 0.91
14 Mr Robert Douglas Lewin 842,991 0.88
15 Martini Super Pty Ltd 800,000 0.84
16 J&A Saliba Property Corp Pty Ltd 774,050 0.81
17 Terry Morris Pty Ltd 722,632 0.76
18 Hillmorton Custodians Pty Ltd 686,000 0.72
19 Finclear Services Pty Ltd 571,354 0.60
20 Yanni Investments Pty Ltd 497,755 0.52
68,779,957 72.10
----- End of picture text -----

Source: Boardroom Pty Limited

25

SUBSTANTIAL SHAREHOLDERS

Substantial shareholders with a relevant interest of 5% or more of total issued shares, based on notifications provided to the company under the Corporations Act 2001 include:

==> picture [379 x 29] intentionally omitted <==

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

Shareholder Number of shares % of total capital
----- End of picture text -----

Shareholder	Number of shares	% of total capital
Appwam PtyLimited	30,785,703	32.27
Wavelink Systems PtyLtd	7,538,681	7.90
Crowton PtyLimited	5,322,555	5.58
Greigand Harrison	4,980,000	5.22

UNQUOTED SECURITIES

There are a total of 2,825,000 unquoted securities on issue as follows:

Description	Number of Options	Number of holders
Options over ordinaryshares	2,825,000	14

ON-MARKET BUY BACK

On 2 September 2005, the company lodged an Appendix 3C announcing an on-market buy-back of up to 1,543,150 ordinary shares on issue. On 28 September 2006 the company lodged an Appendix 3D amending the buy-back duration to unlimited. The company has not lodged an Appendix 3F to finalise the buy back as of 18 September 2025.

The buy back is a part of the company’s capital management and is designed to improve shareholder returns. During the year ended 30 June 2025 no shares were bought back by the company.

VOTING RIGHTS

On a show of hands, one vote for every registered shareholder, and for a poll, one vote for every share held by a registered shareholder.

25

CORPORATE DIRECTORY

Registered Office (NSW Office)

Unit 1, 2 Daydream Street Warriewood NSW 2102 T: 1800 251 367 www.ambertech.com.au

VIC Office Unit 6, 17 Helen Street Heidelberg West VIC 3081

Auckland Office

48A Porana Road Wairau Valley, Auckland 0627 T: 0800 42 62 37 www.amber.co.nz

Directors

Peter Wallace (Chairman) Peter Amos (Managing Director) Tom Amos Santo Carlini Janine Rolfe

Company Secretary

Robert Glasson (Chief Operating Officer)

Investor Relations

Melanie Singh melanie@nwrcommunications.com.au

Auditor

BDO Audit Pty Ltd Level 11, 1 Margaret Street Sydney NSW 2000 T: + 61 2 9251 4100

Share Registry

Boardroom Pty Limited GPO Box 3993 Sydney NSW 2001 Tel: 1300 737 760 www.boardroomlimited.com.au

Media Enquiries

NWR Communications melanie@nwrcommunications.com.au

Corporate Governance Statement

www.ambertech.com.au/investors/corporate-governance

25

N OT E S

25

==> picture [534 x 170] intentionally omitted <==

==> picture [209 x 34] intentionally omitted <==

AMBERTECH LIMITED

PO Box 955, Mona Vale NSW 1660 Unit 1, 2 Daydream St Warriewood NSW 2102

Email: info@ambertech.com.au Phone: 02 9998 7600

ACN 079 080 158

ambertech.com.au

73