AMBERTECH LIMITED — Interim / Quarterly Report 2026

Feb 25, 2026

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ASX Announcement

Ambertech Limited (ASX: AMO) 26 February 2026

1H FY26 Financial Results

Revised Strategic Focus to Improve Proftability

Ambertech Limited (ASX:AMO) (‘ Ambertec h’ or the ‘ Company six-month period ending 31 December 2025 ( 1H FY26 ) along with an update on the business performance and outlook.

Highlights:

• 1H FY26 revenue of $48.5m, up 7.0% on the prior corresponding period (pcp)

• Strong improvement in Professional segment, up 39% on pcp, as project delivery returns to a normal cadence (no�ng abnormal delays in 1H FY25)

• delivered at lower margins); other business segment margins being maintained

• Normalised EBITDA of $1.1m[1] , versus $1.0m pcp

• Statutory net loss a�er tax of $2.6m (including $2.9m of one-off impairments), versus statutory net loss a�er tax of $0.3m pcp

• conversion of exis�ng assets

Board Review

During the period, the Board and management undertook a broad review of the Company’s performance, capital alloca�on, cost structure and segment posi�oning. This review confirmed that the business requires:

• Greater strategic focus across segments

• Improved inventory and working capital discipline

• Clearer accountability for returns on capital employed

• Enhanced decision-making agility

resilience and improving return on capital. Importantly, while the direc�on has been established, detailed execu�on planning — including a formal brand por�olio review and opera�ng model refinement — whilst underway is yet to be completed and will form a key component of the next phase.

Strategic Ini�a�ves - Implementa�on to occur during 2H FY26

Management has engaged and is now developing a detailed ac�on plan to implement the strategic direc�on set by the Board. The core of these strategic growth ini�a�ves are aimed at driving improved financial performance and be�er cash conversion of exis�ng assets, including:

• Sales and marke�ng strategies to accelerated aged inventory op�misa�on

• Review of brand por�olio with a re-focus on capital alloca�on and subsequent ROI

 Con�nued investment (re-investment) in priority growth segments

Implementa�on will be a focus for the second half of FY26 and into FY27.

1Re-Aligning Asset Base

As part of the Board Review, the decision was taken to realign the cost base and ensure asset values

process, the following impairments were recognised in the 1H FY26 results:

• $0.96m goodwill impairment

• $1.90m in provision for inventory obsolescence

Chairman’s Comment

Ambertech Chair, Tom Amos, said:

We recognise the need for greater focus and sharper capital alloca�on across the business.”

Managing Director, Peter Amos, added:

“The reset establishes the framework. Our priority now is to convert that framework into a prac�cal ac�on plan that improves performance and strengthens returns.”

Outlook

performance to show improved capital discipline and stabilisa�on in key segments. The business is seeing posi�ve momentum in the pipeline of orders/projects across the building automa�on and control space and expects this will contribute to improved results in 2H FY2026 and beyond

on capital employed and strengthening balance sheet resilience.

The Directors remain commi�ed to disciplined capital management and sustainable shareholder returns.

On behalf of the Board.

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Robert Glasson Company Secretary

Further informa�on is contained in the Appendix 4D and Interim Financial Report released today. Authorised for release by the Board of Ambertech Limited.

AMBERTECH LIMITED and its controlled en��es

ACN 079 080 158

Appendix 4D – Half Year Report under Lis�ng Rule 4.2A

For the half-year ended 31 December 2025

Repor�ng Period

Current period: Half-year ended 31 December 2025

Previous corresponding period: Half-year ended 31 December 2024

Results for Announcement to the Market

Key Financial Informa�on

	31 Dec 2025	31 Dec 2024
				Change
	$000	$000
Revenue from ordinary ac�vi�es	48,520	45,355	Up	7.0%
Loss a�er tax a�ributable to members	(2,577)	(300)	Down	759.0%
Ra�os	31 Dec 2025	31 Dec 2024
Net tangible assets per share	19.7 cents	20.8 cents
Basic and diluted loss per share	(2.7) cents	(0.3) cents

Dividends

No interim dividend has been declared for the half-year ended 31 December 2025.

Commentary on Results

Revenue for the half-year increased 7.0% to $48.5 million, driven by growth in the Professional segment and solid performance in Integrated Solu�ons. The statutory result reflects one off costs incurred in the implementa�on of a Board-approved strategic business reset to reposi�on the Group for improved capital efficiency and sustainable profitability.

The reset programme is focused on:

• Inventory op�misa�on

• Strengthened working capital discipline

• Enhanced decision-making agility

• Disciplined investment in strategic priori�es

• As part of this reset, charges were recognised as follows:

• Goodwill impairment of $0.96 million

• Restructure costs in the form of a targeted inventory provision of $1.90 million

Proft/(Loss) Before Tax – Statutory vs Adjusted

$’000	31 Dec 2025	31 Dec 2024
Statutory (Loss) before tax	(3,372)	(315)
Add back: Goodwill impairment	961	–
Add back: Targeted Provision	1,895	–
Adjusted (Loss) before tax	(516)	(315)

The underlying trading performance was broadly comparable to the prior year, with the statutory result materially impacted by strategic reset charges.

Further explana�on of the results is contained in the a�ached market announcement and the following Half Year Financial Report.

Audit Review

report is included in the Financial Report for the half year ended 31 December 2025.

Ambertech Limited and Controlled Entities ACN 079 080 158

Financial Statements for the half-year ended 31 December 2025

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AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 DIRECTORS’ REPORT FOR THE HALF - YEAR ENDED 31 DECEMBER 2025

Your Directors submit the financial report of Ambertech Limited (referred to hereafter as the consolidated entity) comprising Ambertech Limited and the entities it controlled for the half-year ended 31 December 2025.

Directors

The following persons were directors of Ambertech Limited during the whole of the financial half-year and up to the date of this report, unless otherwise stated.

Executive: Peter Amos. Non-Executive: Peter Wallace (retired 31 December 2025), Thomas Amos, Santo Carlini, Janine Rolfe.

Review of Operations

For the half-year ended 31 December 2025, the consolidated entity generated revenue of $48.5 million, an increase of 7.0% compared to $45.4 million in the prior corresponding period. Revenue growth was primarily driven by the Professional segment, partially offset by softer performance in Integrated Solutions and Retail segments.

Gross profit increased to $15.5 million (pcp: $15.1 million), broadly in line with revenue growth. During the half-year, the consolidated entity undertook a strategic business review, including a review of brand portfolio performance and operational cost structures. As part of this reset:

• A goodwill impairment charge of $1 million was recognised.

• Inventory impairment (targeted inventory provision) of $1.9 million were incurred.

The business continues to focus on inventory management, working capital efficiency and operational discipline to support long-term sustainable profitability. Further information relating to the operations of the consolidated entity during the half-year and the results of these operations are set out in the attached Appendix 4D.

Results of Operations

The consolidated entity recorded an EBITDA loss of $0.9 million (2024: EBITDA profit of $1.1 million) and an EBIT loss of $2.6 million (2024: EBIT profit of $0.4 million). The result includes a goodwill impairment of $1.0 million and restructure costs (targeted inventory provision) of $1.9 million recognised during the period.

The consolidated entity reported a loss after tax of $2.6 million (2024: $0.3 million loss). Net cash used in operating activities was $3.6 million (2024: $3.2 million). Cash and cash equivalents at 31 December 2025 were $1.1 million (30 June 2025: $3.5 million). Net assets at period end were $19.8 million (30 June 2025: $23.1 million).

Rounding Amounts

The company is of a kind referred to in Corporations Instrument 2016/91, issued by the Australian Securities and Investment 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.

Auditor’s Independence Declaration

The auditor's independence declaration under section 307C of the Corporations Act 2001 is set out on the following page.

Signed in accordance with a resolution of Directors.

T R Amos Chairman of Directors

P A Amos Managing Director

Sydney, 26[th] day of February 2026.

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

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

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

As lead auditor for the review of Ambertech Limited for the half-year ended 31 December 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 review; and

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

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

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John Bresolin Director

BDO Audit Pty Ltd

Sydney, 26 February 2026

BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all 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.

AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE HALF - YEAR ENDED 31 DECEMBER 2025

		31-Dec-25	31-Dec-24
	Note	$'000	$'000
Revenues	7	48,520	45,355
Cost of sales		(32,982)	(30,250)
Grossprofit		15,538	15,105
Other income		566	903
Employee benefits expense		(11,249)	(10,633)
Distribution costs		(1,197)	(1,097)
Marketing costs		(578)	(818)
Premises costs		(463)	(470)
Travel costs		(496)	(441)
Depreciation and amortisation expenses		(705)	(698)
Impairment of goodwill	8	(961)	-
Finance costs		(788)	(740)
Inventory impairment	9	(1,895)	(337)
Other expenses		(1,144)	(1,089)
Loss before income tax		(3,372)	(315)
Income tax benefit		795	15
Loss after income tax		(2,577)	(300)
Other comprehensive income
Exchange differences on translation of foreign operations		(184)	(14)
Total comprehensive income/(loss)for the halfyear		(2,761)	(314)
Earnings per share
Basic earningsper share(cents)		(2.7)	(0.3)
Diluted earningsper share(cents)		(2.7)	(0.3)

The Consolidated Statement of Profit or Loss and Other Comprehensive Income is to be read in conjunction with the attached notes and the 30 June 2025 Annual Report.

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AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT THE HALF - YEAR ENDED 31 DECEMBER 2025

	31-Dec-25 30-Jun-25 Note $'000 $'000 ASSETS CURRENT ASSETS Cash and cash equivalents 1,128 3,527 Trade and other receivables 14,998 16,579 Inventories 27,008 25,419 Current tax assets 685 322
	TOTAL CURRENT ASSETS 43,819 45,847
	NON-CURRENT ASSETS Plant and equipment 358 379 Right-of-use assets 2,436 2,951 Intangible assets 985 1,906 Deferred tax assets 3,105 2,317
	TOTAL NON-CURRENT ASSETS 6,884 7,553
	TOTAL ASSETS 50,703 53,400
	LIABILITIES CURRENT LIABILITIES Trade and other payables 9,621 9,927 Other financial liabilities 10,794 7,754 Contract liabilities 2,942 4,360 Lease liabilities 1,973 1,877 Provisions 2,495 2,465 FX Contract liabilities - 133
	TOTAL CURRENT LIABILITIES 27,825 26,516
	NON-CURRENT LIABILITIES Contract liabilities 224 109 Provisions 505 341 Lease liabilities 2,354 3,308 Deferred tax liabilities 24 22
	TOTAL NON-CURRENT LIABILITIES 3,107 3,780
	TOTAL LIABILITIES 30,932 30,296
	NET ASSETS 19,771 23,104
	EQUITY Share capital 5 22,332 22,332 Reserves (186) 41 Accumulated losses/retainedprofits (2,375) 731
	TOTAL EQUITY 19,771 23,104

The above Consolidated Statement of Financial Position is to be read in conjunction with the attached notes and the 30 June 2025 Annual Report.

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AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN079 080 158 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE HALF - YEAR ENDED 31 DECEMBER 2025

Economic Entity Balance as at 01 July 2024 Loss for the half-year Exchange differences on translation of foreign operations Total comprehensive income/(loss) for the half-year Balance as at 31 December 2024 Balance as at 01 July 2025 Loss for the half-year Exchange differences on translation of foreign operations Total comprehensive income/(loss) for the half-year Transactions with equity holders: Share options lapsed Dividends declared, pad Balance as at 31 December 2025	Share Capital $’000 Foreign Currency Translation Reserve $’000 Share Based Payments Reserve $’000 Retained Earnings/ (Accumulated losses) $’000 Total Equity $’000
	22,332 (80) 77 (113) 22,216 - - - (300) (300) - (14) - - (14)
	- (14) - (300) (314)
	22,332 (94) 77 (413) 21,902
	22,332 (36) 77 731 23,104
	- - - (2,577) (2,577)
	- (184) - - (184)
	- (184) - (2,577) (2,761)
	(43) 43 -
	- - - (572) (572)
	22,332 (220) 34 (2,375) 19,771

The above Consolidated Statement of Changes in Equity is be read in conjunction with the attached notes and the 30 June 2025 Annual Report.

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AMBERTECH LIMITED AND CONTROLLED ENTITIES ACN 079 080 158 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF - YEAR ENDED 31 DECEMBER 2024

	Note	31-Dec-25	31-Dec-24
		$'000	$'000
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers		53,759	47,272
Payments to suppliers and employees		(52,316)	(46,245)
Interest received		-	23
Interest and other costs of finance paid		(788)	(539)
Income tax (remitted)/refunded		(354)	42
Goods and services tax remitted		(3,913)	(3,733)
Net cash used in operatingactivities		(3,612)	(3,180)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for plant and equipment		(93)	(43)
Payments for intangible assets		(63)	(26)
Net cash used in investingactivities		(156)	(69)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from borrowings		3,040	4,663
Repayment of leases		(955)	(1,034)
Dividendspaid to shareholders		(572)	-
Net cash from financingactivities		1,513	3,629
Net (decrease)/increase in cash and cash equivalents held		(2,255)	380
Cash and cash equivalents at beginning of period		3,527	2,049
Effect of exchange rate changes on cash and cash equivalents held in
foreign currencies at the beginningof the financialyear		(144)	(11)
Cash and cash equivalents at end ofperiod		1,128	2,418

The above Consolidated Statement of Cash Flows is to be read in conjunction with the attached notes and the 30 June 2025 Annual Report.

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

NOTE 1: STATEMENT OF COMPLIANCE

This general purpose interim financial report for the half-year ended 31 December 2024 has been prepared in accordance with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Act 2001, as appropriate for for-profit oriented entities. Compliance with AASB 134 ensures compliance with International financial Reporting Standard IAS 34 'interim financial reporting'.

This interim financial report does not include all the notes of a type normally included in an annual financial report. Accordingly, this report is to be read in conjunction with the most recent annual financial report for the year ended 30 June 2025 and any public announcements made by Ambertech Limited during the interim financial reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001.

Going Concern

For the period ended 31 December 2025, the consolidated entity recorded LBIT of $2,584,000 (2024: EBIT of $425,000); with a loss after tax for the period of $2,577,000 (2024: Loss of $300,000). The consolidated entity had operating cash outflows of $3,612,000 (2024: outflows of $3,180,000) and had cash reserves of $1,128,000 as at 31 December 2025 (30 June 2025: $3,527,000).

The Directors have considered the consolidated entity’s cash flow forecasts for a period of at least 12 months from the date of this report. These forecasts incorporate the impact of restructuring initiatives undertaken during the period, cost reduction measures, working capital management initiatives (including inventory optimisation), and the expected trading performance of the business.

The consolidated entity maintains banking facilities which provide access to working capital funding. Forecast cash flows demonstrate that the consolidated entity is expected to operate within available facilities and meet its obligations as and when they fall due.

Accordingly, the Directors have reasonable grounds to believe that the consolidated entity will be able to continue as a going concern and therefore the financial report has been prepared on that basis.

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES

The accounting policies applied in preparing this financial report for the half-year ended 31 December 2025 are consistent with those applied in the annual financial report for the year ended 30 June 2025, unless otherwise stated.

Derivative financial instruments

Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. As hedge accounting is not applied, the subsequent changes in fair value are recorded in the profit or loss.

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 interim financial report from the adoption of these new accounting standards.

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

NOTE 3: EVENTS SUBSEQUENT TO REPORTING DATE

No matters have arisen which significantly affected or may significantly affect the operations of the consolidated entity, the results of those operations or the state of affairs of the consolidated entity in future financial years.

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

NOTE 4: DIVIDENDS

NOTE 4: DIVIDENDS
			31-Dec-25	31-Dec-24
Recognised as distribution to equity holders			$'000	$'000
Final dividend – 0.6 cents per share (2025: Nil), 100% franked at a tax rate of
30%			572	-
Paid in Cash			572	-
NOTE 5: SHARE CAPITAL
	Economic Entity		Economic	Entity
	31-Dec-25	30-Jun-25	31-Dec-25	30-Jun-25
	Shares	Shares	$'000	$'000
A).Ordinary Shares fully paid (no par value)	95,404,783	95,404,783	22,332	22,332

NOTE 6: SHARE BASED PAYMENTS

A share option plan has been established by the consolidated entity and approved by shareholders at a general meeting. The options are granted for nil consideration and are granted in accordance with performance guidelines established by the Remuneration and Nomination Committee.

Set out below are summaries of options granted under the plan:

31 December 2025: Grant Date Expiry Date Exercise Price 18/12/2020 18/10/2025 0.220 18/10/2023 17/10/2028 0.267 Weighted Average Exercise Price 31 December 2024: Grant Date Expiry Date Exercise Price 18/12/2020 18/10/2025 0.220 18/10/2023 17/10/2028 0.267 Weighted Average Exercise Price	Opening Balance Granted Exercised Expired/ Forfeited Closing Balance 600,000 - - 600,000 - 2,225,000 - - - 2,225,000
	2,825,000 - - 600,000 2,225,000
	$0.257 - - - $0.267
	Opening Balance Granted Exercised Expired/ Forfeited Closing Balance 1,050,000 - - - 1,050,000 2,975,000 - - - 2,975,000
	4,025,000 - - - 4,025,000
	$0.255 - - - $0.255

Set out below are the options exercisable at the end of the period:

Grant Date Expiry Date 18/12/2020 18/10/2025 18/10/2023 17/10/2028	31-Dec-25 Number 31-Dec-24 Number - 600,000 725,000 750,000
	725,000 1,350,000

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

NOTE 7: SEGMENT REPORTING

Segment reporting for the half-year ended 31 December 2025 has been prepared in accordance with the Board’s view of how the different operating groups of the consolidation entity operate and are presented to the markets in which the group operates.

31 December 2025 Revenue - Total segment revenue - Inter-segment revenue Revenue from external customers Result - Segment Contribution - Inventory impairment - Unallocated / corporate result - EBITDA - Depreciation and amortisation - Impairment of goodwill - EBIT - Interest and finance costs - Loss before income tax - Income tax expense - Loss for the half-year Assets - Segment Assets - Unallocated/corporate assets - Total assets Liabilities - Segment liabilities - Unallocated/corporate liabilities - Total liabilities Net Assets	Retail Integrated Solutions Professional Eliminations Economic Entity $'000 $'000 $'000 $'000 $'000 7,629 23,901 16,990 - 48,520 - - - - -
	7,629 23,901 16,990 - 48,520
	278 635 60 - 973 (1,895) 4
	(918) (705) (961)
	(2,584) (788)
	(3,372) 795
	(2,577)
	10,946 19,889 14,836 - 45,671
	5,032
	50,703
	997 8,470 6,782 - 16,249
	14,683
	30,932
	19,771

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

NOTE 7: SEGMENT REPORTING (continued)

31 December 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 - Loss for the half-year 30 June 2025 Assets - Segment Assets - Unallocated/corporate assets - Total assets Liabilities - Segment liabilities - Unallocated/corporate liabilities - Total liabilities Net Assets	Retail Integrated Solutions Professional Eliminations Economic Entity $’000 $’000 $’000 $’000 $’000 8,657 24,514 12,184 - 45,355 - - - - -
	8,657 24,514 12,184 - 45,355
	981 1,098 (831) - 1,248 (125)
	1,123 (698)
	425 (740)
	(315) 15
	(300)
	Retail Integrated Solutions Professional Eliminations Economic Entity $'000 $'000 $'000 $'000 $'000 10,612 21,846 14,367 - 46,825
	6,576
	53,401
	3,319 7,934 9,937 - 21,190
	9,106
	30,296
	23,105

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

NOTE 8: IMPAIRMENT OF GOODWILL

Impairment Assessment – Current Period

During the half year ended 31 December 2025, management identified indicators of impairment across certain CGUs following:

• A reassessment of brand portfolio performance and future focus;

• Declining trading performance in selected divisions relative to prior expectations;

• Revised short- to medium-term earnings forecasts; and

• Increased focus on inventory rationalisation and capital discipline.

As a result, an impairment review was performed in respect of goodwill allocated to the affected CGUs.

Following this review, the Group recognised a goodwill impairment charge of $961,000 (December 2024: nil), which has been recorded within “Impairment of Goodwill” in the Statement of Profit or Loss.

The impairment primarily relates to the following CGUs:

	Goodwill Before		Goodwill After
	Impairment	Impairment	Impairment
CGU	$’000	$’000	$’000
Integrated Solutions	1,585	(798)	787
Professional	163	(163)	-
Total	1,748	(961)	787

Impact on Future Periods

The impairment charge is non-cash in nature and does not affect the Group’s ongoing operating cash flows or compliance with debt covenants. Following recognition of the impairment, the carrying value of goodwill more closely reflects the Group’s revised strategic direction and expected future economic benefits.

NOTE 9: INVENTORY IMPAIRMENT

Strategic Inventory Provision – Current Period

During the half year ended 31 December 2025, the Board approved a strategic business reset designed to enhance capital efficiency, improve stock turns and strengthen the Group’s focus on higher-performing growth initiatives.

As part of this process, management undertook a comprehensive review of the Group’s inventory profile, including ageing, stock turn, gross profit return on inventory (GPROI) and forward demand expectations. Following this review, the Group recognised an additional strategic inventory provision of $1.89 million (December 2024: nil), recorded as an inventory impairment cost.

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

In the Directors’ opinion:

• the attached financial statements and notes thereto comply with the Corporations Act 2001, Australian Accounting Standard AASB 134 'Interim Financial Reporting', the Corporations Regulations 2001 and other mandatory professional reporting requirements.

• the attached financial statements and notes thereto give a true and fair view of the consolidated entity's financial position as at 31 December 2025 and of its performance for the financial half-year ended on that date; and

• there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.

Signed in accordance with a resolution of the directors made pursuant to section 303(5) of the Corporations Act 2001

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T R Amos Chairman of Directors

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P A Amos Managing Director

Sydney, 26th day of February 2026

13

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

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INDEPENDENT AUDITOR'S REVIEW REPORT

To the members of Ambertech Limited

Report on the Half-Year Financial Report

Conclusion

We have reviewed the half-year financial report of Ambertech Limited (the Company) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 31 December 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 halfyear ended on that date, material accounting policy information and other explanatory information, and the directors’ declaration.

Based on our review, which is not an audit, we have not become aware of any matter that makes us believe that the accompanying half-year financial report of the Group does not comply with the Corporations Act 2001 including:

• i. Giving a true and fair view of the Group’s financial position as at 31 December 2025 and of its financial performance for the half-year ended on that date; and

• ii. Complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001.

Basis for conclusion

We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity . Our responsibilities are further described in the Auditor’s Responsibilities for the Review of the Financial Report section of our report. We are independent of the Group in accordance with the auditor independence requirements of 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 the audit of the annual 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 the same terms if given to the directors as at the time of this auditor’s review report.

Responsibility of the directors for the financial report

The directors of the Company are responsible for the preparation of the half-year financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and for such internal control as the directors determine is necessary to enable the preparation 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 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.

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the half-year financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

Auditor’s responsibility for the review of the financial report

Our responsibility is to express a conclusion on the half-year financial report based on our review. ASRE 2410 requires us to conclude whether we have become aware of any matter that makes us believe that the half-year financial report is not in accordance with the Corporations Act 2001 including giving a true and fair view of the Group’s financial position as at 31 December 2025 and its financial performance for the half-year ended on that date and complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001 .

A review of a half-year financial report consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Australian Auditing Standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

BDO Audit Pty Ltd

John Bresolin Director

Sydney, 26 February 2026