ATTIKA GROUP LTD. — Audit Report / Information 2025

Apr 14, 2026

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

MATERIAL VARIANCES BETWEEN THE AUDITED FINANCIAL STATEMENTS AND UNAUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

The Board of Directors (the “ Board ”) of Attika Group Ltd. (the “ Company ”) refer to the unaudited full year financial statements announcement for the financial year ended 31 December 2025 (“ FY2025 ”) dated 27 February 2026 (“ Unaudited Financial Statements ”).

Pursuant to Rule 704(5) of the Listing Manual Section B: Rules of Catalist of the Singapore Exchange Securities Trading Limited (the “ SGX-ST ”), the Board wishes to highlight certain material variances between the FY2025 audited financial results (“ Audited Financial Statements ”) and the Unaudited Financial Statements.

The details and explanation of the material variances between the Audited Financial Statements and the Unaudited Financial Statements, are set out as follows:

Consolidated Statement of Cash Flows for FY2025

	Audited Financial Statements	Unaudited Financial Statements	Variance	Notes
	S$’000	S$’000	S$’000
Cash flows from operating activities
Trade and other receivables	(982)	(1,084)	102	Note 1
Net cash generated from operating activities	3,350	3,248	102
Cash flows from investing activities
Deposit relating to acquisition of property acquired after year end	(102)	-	(102)	Note 1
Net cashusedin investing activities	(1,443)	(1,341)	(102)

Note 1: The variance for net cash generated from operating activities and net cash used in investing activities was mainly due to the reclassification made for the deposit relating to acquisition of property acquired after year end to be consistent with the definition for the investing activities specified under SFRS(I) 1-7 Statement of Cash Flows.

By Order of the Board

Tan Buan Joo Managing Director and Executive Chairman 14 April 2026

This announcement has been reviewed by the Company's sponsor, RHB Bank Berhad (the " Sponsor ") in accordance with Rule 226(2)(b) of the Catalist Rules. This announcement has not been examined or approved by the SGX-ST and the SGX-ST assumes no responsibility for the contents of this announcement, including the correctness of any of the statements or opinions made or reports contained in this announcement.

The contact person for the Sponsor is Mr Alvin Soh, Head, Corporate Finance, RHB Bank Berhad, at 90 Cecil Street, #03-00 RHB Bank Building, Singapore 069531, Telephone: +65 6320 0627.