ATTIKA GROUP LTD. — Interim / Quarterly Report 2025

Aug 12, 2025

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

Unaudited Condensed Interim Financial Statements For the Six Months Ended 30 June 2025

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 SGXST 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, #0300 RHB Bank Building, Singapore 069531, Telephone: +65 6320 0627.

Table of Contents

	Page
Condensed Interim Consolidated Statement of Comprehensive Income	2
Condensed Interim Statements of Financial Position	3
Condensed Interim Statement of Changes in Equity	4
Condensed Interim Consolidated Statement of Cash Flows	5 - 6
Notes to the Condensed Interim Consolidated Financial Statements	7 – 18
Other Information required by Catalist Rule Appendix 7C	19 - 26

1

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

CONDENSED INTERIM CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE SIX-MONTH PERIOD ENDED 30 JUNE (“1H”) 2025

Note Revenue 4 Cost of sales Gross profit Other income 5 Administrative expenses Impairment loss on financial assets Finance costs Profit before tax 6 Tax expense 7 Profit and total comprehensive income for the financial period Profit and total comprehensive income attributable to: Equity holders of the Company Earnings per share for profit attributable to equity holders of the Company (cents per share) Basic and diluted 8

Group 1H2025 1H2024 Change (unaudited) (unaudited) S$’000 S$’000 % 19,319 39,413 (51.0) (15,988) (34,841) (54.1) 3,331 4,572 (27.1) 690 959 (28.1) (1,796) (2,528) (29.0) – (406) (100.0) (251) (319) (21.3) 1,974 2,278 (13.3) (287) (341) (15.8) 1,687 1,937 (12.9) 1,687 1,937 1.24 1.68

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

CONDENSED INTERIM STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2025

ASSETS Note Non-current assets Property, plant and equipment 9 Investment property 10 Right-of-use assets 11 Financial assets at fair value through profit or loss (“FVTPL”) Investment in subsidiaries Total non-current assets Current assets Trade and other receivables 12 Contract assets Tax recoverable Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES EQUITY Share capital 13 Retained earnings/(accumulated losses) Merger reserves Non-current liabilities Bank borrowings 14 Lease liabilities Total non-current liabilities Current liabilities Trade and other payables 15 Contract liabilities Lease liabilities Bank borrowings 14 Total current liabilities Total liabilities Total equity and liabilities	Group Company As at As at As at As at 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 5,861 5,937 – – 1,525 1,543 – – 5,102 5,239 – – 467 467 – – – – 4,104 4,094
	12,955 13,186 4,104 4,094
	9,188 8,932 28 – 6,639 3,543 – – 343 184 – – 9,660 9,180 4,917 4,493
	25,830 21,839 4,945 4,493
	38,785 35,025 9,049 8,587
	8,481 8,481 8,481 8,481 4,597 3,910 324 (101) (2,094) (2,094) – –
	10,984 10,297 8,805 8,380
	8,319 9,261 – – 491 520 – –
	8,810 9,781 – –
	9,663 8,263 244 207 5,930 4,710 – – 116 114 – – 3,282 1,860 – –
	18,991 14,947 244 207
	27,801 24,728 244 207
	38,785 35,025 9,049 8,587

3

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

Group Balance at 1 January 2024 Profit and total comprehensive income for the financial period Balance at 30 June 2024 (unaudited) Balance at 1 January 2025 Profit and total comprehensive income for the financial period Dividend Balance at 30 June 2025 (unaudited) Company Balance at 1 January 2024 and balance at 30 June 2024 (unaudited)(1) Balance at 1 January 2025 Profit and total comprehensive income for the financial period Dividend Balance at 30 June 2025 (unaudited)	Share Retained Merger Total capital earnings reserve equity S$’000 S$’000 S$’000 S$’000 2,000 2,094 – 4,094 – 1,937 – 1,937
	2,000 4,031 – 6,031
	8,481 3,910 (2,094) 10,297 – 1,687 – 1,687 – (1,000) – (1,000)
	8,481 4,597 (2,094) 10,984
	– – – –
	8,481 (101) – 8,380 – 1,425 – 1,425 – (1,000) – (1,000)
	8,481 324 – 8,805

(1) The Company was incorporated on 7 August 2024.

4

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

CONDENSED INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

Cash flows from operating activities Profit before tax Adjustments for: Depreciation of property, plant and equipment Depreciation of investment property Depreciation of right-of-use assets Gain on disposal of property, plant and equipment Interest income Interest expense Impairment loss on financial assets Operating cash flows before movement in working capital Change in working capital Trade and other receivables Contract assets Trade and other payables Contract liabilities Cash generated from operations Interest income received Income tax paid Net cash generated from operating activities Cash flows from investing activities Purchase of financial assets at FVTPL Proceeds from disposal of property, plant and equipment Advance to director Payment made on behalf of director Repayment by director Net cash used in investing activities	The Group 1H2025 1H2024 (unaudited) (unaudited) S$’000 S$’000 1,974 2,278 76 116 18 9 160 – – (29) (43) (2) 251 319 – 406
	2,436 3,097 (256) (5,392) (3,096) 281 1,400 13,595 1,220 –
	1,704 11,581 43 2 (446) –
	1,301 11,583
	– (215) – 65 – (208)(1) – (34) – 12
	– (380)

1) The advances to director were made before the Company’s listing on 8 November 2024, and the full repayment of these advances was completed before the listing date.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

CONDENSED INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025 [CONT’D]

Cash flows from financing activities Changes in fixed deposit pledged Dividend paid Interest paid Proceeds from trust receipts Repayment of lease liabilities Repayment of borrowings Repayment of trust receipts Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of the financial period Cash and cash equivalents at end of the financial period	The Group 1H2025 1H2024 (unaudited) (unaudited) S$’000 S$’000 201 – (1,000) – (251) (281) 3,946 16,769 (50) – (924) (1,666) (2,542) (16,570)
	(620) (1,748) 681 9,455 8,979 2,850
	9,660 12,305

For the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents comprise the followings:

Cash and cash equivalents (Statement of Financial Position) Fixed deposit Less: Fixed deposit pledged Cash and cash equivalents (Statement of Cash Flow)	1H2025 1H2024 S$’000 S$’000 9,660 12,305 – 201
	9,660 12,506 – (201)
	9,660 12,305

6

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

1. General

The Company is a limited liability company incorporated and domiciled in Singapore. The Company was listed on the Catalist of Singapore Exchange Securities Trading Limited (the “SGX-ST”) with effect from 8 November 2024.

The principal activity of the Company is that of an investment holding company. The principal activities of the subsidiary (collectively the “Group”) are those of the provision of electrical works, interior design services and interior fitted out works.

The consolidated financial statements relate to the Company and its subsidiary.

2. Basis of preparation

The condensed interim financial statements for the six months ended 30 June 2025 have been prepared in accordance with Singapore Financial Reporting Standards (International) (“SFRS(I)”) 1-34 Interim Financial Reporting issued by the Accounting Standards Council Singapore. The condensed interim financial statements do not include all the information required for a complete set of financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the change on the Group’s financial position and Group’s performance since the last audited financial statements for the financial year ended 31 December 2024.

The accounting policies adopted are consistent with those adopted by the Group of the previous financial year which were prepared in accordance with SFRS(I)s.

The condensed interim financial statements are presented in Singapore dollar (S$), which is the Group’s functional and presentation currency. All values in the table are rounded to the nearest thousand (S$’000), except when otherwise indicated.

3. Use of judgements and estimates

The preparation of the condensed interim financial statements in conformity with SFRS(I) requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expense. Actual results may differ from these estimates.

The significant judgements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those that applied to the consolidated financial statements as at and for the financial year ended 31 December 2024.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected.

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next interim period are discussed below:

7

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

3. Use of judgements and estimates (cont’d)

Calculation of allowance for impairment for financial assets at amortised cost

Management determines the ECL of trade receivables (including retention sums) and contract assets by applying the simplified approach to recognise a loss allowance based on lifetime ECLs at the end of the reporting period. The Group determined the lifetime ECL of trade receivables (including retention sums) and contract assets by performing an ECL assessment for each debtor by considering the effects of the macroeconomic uncertainties, historical loss rate, recent payments, ongoing business relationship, creditworthiness of each debtor and their ability to repay.

As the calculation of loss allowance on trade receivables (including retention sums) and contract assets is subject to assumptions and forecasts, any changes to these estimations will affect the amounts of loss allowance recognised and the carrying amounts of trade receivables (including retention sums) and contract assets.

Contract work

The Group recognises contract revenue over time by reference to the stage of completion of the contract work. The stage of completion is determined by reference to the contract costs incurred to date relative to the estimated total contract costs for the contract.

Significant assumptions are used to estimate the total contract costs (including estimated costs to complete), at the inception of the contract and at the end of each reporting period for the determination of the stage of completion. In making these estimates, management devised a robust process for budgeting contract costs and also relied on past experience and technical knowledge of the contract team.

8

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

4. Revenue and segment information

Recognised over time - Revenue from contracts	Group 1H2025 1H2024 (unaudited) (unaudited) S$’000 S$’000 19,319 39,413

Segment information

The Group is principally engaged in providing electrical works, interior design services and interior fitted out works to customers through fixed price contracts. All services provided are of a similar nature and subject to similar risks and returns. Accordingly, the Group’s operating activities are mainly attributable to a single reportable operating segment.

The Group’s sales and assets are mainly derived and located in Singapore. Accordingly, no geographical segment information is presented for 1H2025 and for the financial period ended 30 June 2024 (“1H2024”).

Seasonal Operations

The Group’s businesses are not affected by seasonal or cyclical factors during the financial period.

5. Other income

Government grants Gain on disposal of property, plant and equipment Interest income Compensation from legal proceedings Rental income Sundry income Others	Group 1H2025 1H2024 (unaudited) (unaudited) S$’000 S$’000 350 51 – 29 43 2 – 748 38 20 254 105 5 4
	690 959

9

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

6. Profit before tax

	Group
	1H2025	1H2024
	(unaudited)	(unaudited)
	S$’000	S$’000
Profit before tax is arrived at after:
Charging/(crediting):
Bank charges	42	142
Depreciation of property, plant and equipment	76	116
Depreciation of investment property	18	9
Depreciation of right-of-use assets	160	–
Directors fees	58	–
Impairment loss on financial assets	–	406
Lease expense - short term lease	302	301
Gain on disposal of property, plant and equipment	–	(29)
Legal and professional fees	304	1,383
Staff costs	2,544	2,532
Staff welfare	32	20

7. Tax expense

		Group
	1H2025		1H2024
	(unaudited)		(unaudited)
	S$’000		S$’000
Tax expense attributable to profit is made up of:
- Current income tax		287		341

10

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

8. Earnings per share

Net profit attributable to equity holders of the Company Weighted average number of ordinary shares outstanding for basic and diluted per share (‘000) Earnings per share – Basic and diluted ($ cents)(2)	Group 1H2025 1H2024 (unaudited) (unaudited) S$’000 S$’000 1,687 1,937 136,000 115,000(1) 1.24 1.68

Notes:

(1) For comparative purposes, the earnings per share had been computed based on profit attributable to owners of the Company and the Company’s share capital of 115,000,000 Shares, assuming that the Sub-Division had been completed as at 1 January 2024.

(2) The diluted earnings per share are the same as the basic earnings per share as the Group does not have any dilutive instruments.

9. Property, plant and equipment

As at 30 June 2025, the Group’s property, plant and equipment amounted to approximately S$5.8 million (31 December 2024: approximately S$5.9 million). The Group did not acquire or dispose any material assets in 1H2025.

11

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

10. Investment Property

Cost At the beginning of the financial period/year Transfer from property, plant and equipment At the end of the financial year Accumulated depreciation At the beginning of the financial period/year Transfer from property, plant and equipment Depreciation charge At the end of the financial year Net carrying value	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 1,837 – – – – 1,837 – –
	1,837 1,837 – –
	– – 294 – – – – 266 – – 18 28 – –
	312 294 – –
	1,525 1,543 – –

The investment property is a freehold property, located at 2 Sims Close, #03-04 Gemini @ Sims, Singapore 387298. The investment property is leased out as an office unit. The investment property is secured for bank borrowing. The measurement of fair value investment property is categorised within level 3 of the fair value hierarchy.

11. Right-of-use assets

Carrying amount Leasehold property Motor vehicles Copier machines	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 4,207 4,295 – – 749 806 – – 146 138 – –
	5,102 5,239 – –

12

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

12. Trade and other receivables

Trade receivables – third parties Less: Allowance for expected credit losses Retention sums on contracts – third parties Less: Allowance for expected credit losses Total trade receivables (including retention sums) Advance payment to suppliers Deposits Other receivables Prepayments	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 4,724 4,278 – – (496) (496) – –
	4,228 3,782 – –
	4,198 3,803 – – (36) (36) – –
	4,162 3,767 – – 8,390 7,549 - - 125 704 – – 455 510 – – 4 4 – – 214 165 28 –
	9,188 8,932 28 –

13

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT (CONT’D) FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

13. Share capital

At beginning of the financial period/year/at date of incorporation Issuance of new shares pursuant to the Restructuring Exercise Sub-division of shares Issuance of ordinary shares pursuant to the initial public offering Capitalisation of share issuance expenses At end of the financial period/year	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) No. of shares (‘000) S$’000 No. of shares (‘000) S$’000 No. of shares (‘000) S$’000 No. of shares (‘000) S$’000 136,000 8,481 2,000 2,000 136,000 8,481 – – – – 2,094 2,094 – – 4,094 4,094 – – 110,906 – – – 110,906 – – – 21,000 4,620 – – 21,000 4,620 – – – (233) – – – (233)
	136,000 8,481 136,000 8,481 136,000 8,481 136,000 8,481

• Less than 1,000

The Company’s share capital consists of issued ordinary shares of no par value.

The holders of ordinary shares are entitled to receive dividends as and when declared by the Company. All ordinary shares carry one vote per share without restrictions.

14

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT (CONT’D) FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

13. Share capital (cont’d)

• On 25 September 2024, the shareholder approved the following:

• (a) the allotment and issue of 4,093,684 in share capital of the Company for the acquisition of the Company’s subsidiary pursuant to the Restructuring Exercise; and

• (b) the sub-division of 4,093,784 shares in the issued and paid-up capital of the Company into 115,000,000 shares.

An additional 21,000,000 new shares were issued and allotted on 8 November 2024 in connection with the IPO. As such, the enlarged share capital of the Company amounts to $8,481,000 comprising 136,000,000 ordinary shares, after taking into account the capitalisation of share issuance expenses of approximately of $233,000.

14. Bank borrowings

Non-current Bank loan VI Bank loan VII Bank loan VIII Current Bank loan I to V Bank loan VI Bank loan VII Bank loan VIII Trust receipts Total borrowings	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 – 807 – – 4,240 4,286 4,079 4,168 – –
	8,319 9,261 – – – 342 – – 835 48 – – 129 163 – – 178 178 – – 2,140 1,129 – –
	3,282 1,860 – – – –
	11,601 11,121 – –

The bank loans I to V are secured by way of personal guarantee by a director who is also shareholder.

The bank loans I to V are for tenure of 5 years with maturity dates between May 2025 to June 2025. Interests are fixed at 2.50% to 3.00% per annum. During the financial period, the bank loans I to V were fully repaid.

15

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT (CONT’D) FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

14. Bank borrowings (cont’d)

The bank loan VI is secured by way of:

• (i) Investment property at 2 Sims Close, #03-04 Gemini @ Sims, Singapore 387298; and (ii) Personal guarantee by a director who is also shareholder.

The bank loan VI is for tenure of 15 years with maturity in November 2037. However, the Group intends to fully settle the outstanding balance by the end of the year, ahead of its contractual maturity.

The bank loan VII is secured by way of:

• (i) Freehold property at 2 Sims Close, #01-03 & #01-04 Gemini @ Sims, Singapore 387298; (ii) Personal property under a director who is also shareholder; and

(iii) Personal guarantee by a director who is also shareholder.

The bank loan VII is for tenure of 20 years with maturity in February 2043.

The bank loan VIII is secured by way of:

• (i) Leasehold property at 49 Tuas South Link 1, Tuas South Connection, Singapore 636795;

• (ii) Keyman insurance policy; and

• (iii) Personal guarantee by a director who is also shareholder.

The bank loan VIII is for tenure of 18 years with maturity in May 2042.

Trust receipts amounting to $2.1 million (2024: $1.1 million) are under the supplier finance arrangements which have been paid to suppliers and recorded as bank borrowings on the balance sheet.

15. Trade and other payables

Trade payables (Third parties) Retention payables (Third parties) Amount due to subsidiary Accrued operating expenses GST payables Other payables	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 4,630 3,406 – – 3,027 2,355 – – 7,657 5,761 – – – – 172 118 1,803 2,245 26 86 135 242 – – 68 15 46 3 9,663 8,263 244 207

16

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

The amount due to subsidiary is non-trade in nature, unsecured, interest-free and repayable on demand.

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT (CONT’D) FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

16. Dividend

Final tax-exempt dividend of $0.007353 per share declared and paid in respect of financial year ended 31 December 2024 Final tax-exempt dividend of $0.50 per share declared and paid in respect of financial year ended 31 December 2023	Group 30-Jun-2025 31-Dec-2024 (unaudited) (audited) S$’000 S$’000 1,000 – – 1,000
	1,000 1,000

17. Net assets value (“NAV”)

NAV (S$’000) Number of ordinary shares (excluding treasury shares) (‘000) NAV per ordinary share (cents)	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) 10,984 10,297 8,805 8,380 136,000 136,000 136,000 136,000 8.08 7.57 6.47 6.16

18. Related party transactions

With a director Advances to Expenses made on behalf of	Group 30-Jun-2025 31-Dec-2024 (unaudited) (audited) – 208 – 34

The advances to director were made before the Company’s listing on 8 November 2024, and the outstanding balance has been settled before the listing date.

17

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENT (CONT’D) FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025

19. Financial instruments

Financial assets Financial assets at amortised cost Financial assets at FVTPL Financial liabilities Financial liabilities at amortised cost	Group Company 30-Jun-2025 31-Dec-2024 30-Jun-2025 31-Dec-2024 (unaudited) (audited) (unaudited) (audited) S$’000 S$’000 S$’000 S$’000 18,509 17,243 4,917 4,493 467 467 – –
	21,736 19,776 244 207

20. Subsequent event

There are no known subsequent events which have led to adjustment to this set of condensed consolidated financial statements.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

1(a)(i) Details of any changes in the company’s share capital arising from rights issue, bonus issue, subdivision, consolidation, share buy-backs, exercise of share options or warrants, conversion of other issues of equity securities, issue of shares for cash or as consideration for acquisition or for any other purpose since the end of the previous period reported on. State the number of shares that may be issued on conversion of all the outstanding convertibles, if any, against the total number of issued shares excluding treasury shares and subsidiary holdings of the issuer, as at the end of the current financial period reported on and as at the end of the corresponding period of the immediately preceding financial year. State also the number of shares held as treasury shares and the number of subsidiary holdings, if any, and the percentage of the aggregate number of treasury shares and subsidiary holdings held against the total number of shares outstanding in a class that is listed as at the end of the current financial period reported on and as at the end of the corresponding period of the immediately preceding financial year.

As at 31 December 2024 and 30 June 2025	Number of Shares Issued and paid up share capital S$ 136,000,000 8,481,119

There were no outstanding options, convertibles, treasury shares and subsidiary holdings as at 30 June 2024 and 30 June 2025.

1(a)(ii) To show the total number of issued shares excluding treasury shares as at the end of the current financial period and as at the end of the immediately preceding year.

As at 31 December 2024 and 30 June 2025	Number of Shares Issued and paid-up share capital S$ 136,000,000 8,481,119

There were no outstanding treasury shares 30 June 2024 and 30 June 2025.

1(a)(iii) A statement showing all sales, transfers, cancellation and/or use of treasury shares as at the end of the current financial period reported on.

Not applicable. The Company did not have any treasury shares during and as at the end of the financial year reported on.

1(a)(iv) A statement showing all sales, transfers, cancellation and/or use of subsidiary holdings as at the end of the current financial period reported on.

Not applicable. The Company did not have any subsidiary holdings during and as at the end of the financial year reported on.

19

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore)

(Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

2 Whether the figures have been audited or reviewed and in accordance with which auditing standard or practice.

The condensed financial statements for 1H2025 have not been audited or reviewed by the Company’s auditors.

3 Where the figures have been audited or reviewed, the auditors’ report (including any qualifications or emphasis of a matter).

The condensed financial statements for 1H2025 have not been audited or reviewed by the Company’s auditors.

3A Where the latest financial statements are subject to an adverse opinion, qualified opinion or disclaimer of opinion

(a) Updates on the efforts taken to resolve each outstanding audit issue.

(b) Confirmation from the Board that the impact of all outstanding audit issues on the financial statements have been adequately disclosed.

This is not required for any audit issue that is a material uncertainty relating to going concern.

Not applicable.

4 Whether the same accounting policies and methods of computation as in the issuer’s most recent audited annual financial statements have been applied

Refer to Note 2 – Basis of preparation of the Condensed Interim Consolidated Financial Statements.

5 If there are any changes in the accounting policies and methods of computation, including any required by an accounting standard, what has changed, as well as the reasons for, and the effect of, the change

Refer to Note 2 – Basis of preparation of the Condensed Interim Consolidated Financial Statements.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

• 6 A review of the performance of the group, to the extent necessary for a reasonable understanding of the group’s business. It must include a discussion of the following:- (a) any significant factors that affected the turnover, costs, and earnings of the group for the current financial period reported on, including (where applicable) seasonal or cyclical factors; and (b) any material factors that affected the cash flow, working capital, assets or liabilities of the Group during the financial period reported on.

Review of performance of the Group

Revenue

The Group’s revenue decreased by S$20.1 million or 51.0% from S$39.4 million in 1H2024 to S$19.3 million in 1H2025. The decrease was mainly due to the lower revenue recognised from the projects undertaken in 1H2025 as compared to the completion of a major corporate office project in 1H2024.

Cost of sales

The Group’s cost of sales decreased by S$18.8 million or 54.1% from S$34.8 million in 1H2024 to S$16.0 million in 1H2025. The decrease was mainly due to the absence of high subcontracting costs in 1H2025. The Group had to incur a high subcontracting costs in 1H2024 due to the complexity of the corporate office project and to meet the tight timeline.

Gross profit and gross profit margin

As a result, the Group’s gross profit declined by S$1.2 million or 27.1%, from S$4.6 million in 1H2024 to S$3.3 million in 1H2025. However, the absence of high subcontracting costs in 1H2025 resulted in an improvement of the Group’s gross profit margin from 11.6% in 1H2024 to 17.2% in 1H2025.

Other income

The Group’s other income decreased by S$269,000 or 28.1% from S$959,000 in 1H2024 to $690,000 in 1H2025. The decrease was mainly due to absence of compensation from legal proceedings which was recorded in 1H2024. This was partially offset by the grant received by the Group in relation to the Group’s listing on the Catalist Board of the Singapore Exchange Securities Trading Limited.

Administrative expenses

The Group’s administrative expenses decreased by S$732,000 or 29.0% from S$2.5 million in 1H2024 to S$1.8 million in 1H2025. The decrease is mainly due to i) decrease in legal and professional fees of approximately S$1.1 million; and ii) decrease in bank charges of approximately S$100,000 as there were no drawdown on new facilities in 1H2025, partially offset with the increase in depreciation charges of approximately S$130,000.

Impairment on financial assets

No impairment on financial assets was recognised in 1H2025.

Finance costs

The Group’s finance costs decreased by S$68,000 or 21.3% from S$319,000 in 1H2024 to S$251,000 in 1H2025. The decrease was mainly due to the Company taking up lesser trade facilities in 1H2025 as compared to 1H2024.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

Review of performance of the Group (cont’d)

Tax expense

The Group’s tax expense decreased by S$54,000 or 15.8% from S$341,000 in 1H2024 to S$287,000 in 1H2025. The decrease is mainly due to the lower estimated chargeable income in 1H2025.

Net profit

As a result of the above, the Group’s net profit attributable to the equity holders of the Company decrease by S$250,000 or 12.9% from approximately S$1.9 million in 1H2024 to approximately S$1.7 million in 1H2025.

Review of the Group’s financial position

Non-current assets

Non-current assets decreased by S$231,000 or 1.8% from approximately S$13.2 million as at 31 December 2024 to approximately S$13.0 million as at 30 June 2025. The decrease was mainly due to the depreciation charges arising from property, plant and equipment of approximately S$76,000, depreciation of right-of-use assets of approximately S$160,000 and depreciation of investment property of approximately S$18,000 during the financial period, partially offset by the additions of right-of-use assets amounting to S$23,000.

Current assets

Current assets increased by S$4.0 million or 18.3% from approximately S$21.8 million as at 31 December 2024 to approximately S$25.8 million as at 30 June 2025. The increase was mainly due to (i) the increase in contract assets of approximately S$3.1 million as a result of works performed on the on-going projects but not billed at the reporting date; and (ii) an increase in trade receivables and retention receivables of approximately S$446,000 and S$395,000 as a result of higher billings for works completed during 1H2025.

Non-current liabilities

Non-current liabilities decreased by S$971,000 or 9.9% from approximately S$9.8 million as at 31 December 2024 to approximately S$8.8 million as at 30 June 2025, as a result of repayment of bank borrowings.

Current liabilities

Current liabilities increased by S$4.1 million or 27.1% from approximately S$14.9 million as at 31 December 2024 to approximately S$19.0 million as at 30 June 2025. The increase was mainly due to the increase in trade and other payables of approximately S$1.2 million, increase in contract liabilities of approximately of S$1.2 million and increase in bank borrowings of approximately S$1.4 million. The increase was mainly due to (i) the tax invoices submitted by the suppliers/contractors in June 2025 after their works have reached the milestone; and (ii) the reclassification of one of the bank borrowings from non-current liabilities to current liabilities, as the Group intends to fully settle the outstanding balance by end of the year, ahead of contractual maturity.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

Review of the Group’s financial position (cont’d)

Total equity

Total equity increased by S$687,000 or 6.7% from approximately S$10.3 million as at 31 December 2024 to approximately S$11.0 million as at 30 June 2025. The increase was mainly due to the net profits for the financial period offset against the dividend payout during the financial period.

Review of the Group’s cash flows

The Group reported a net increase of approximately of S$681,000 in cash and cash equivalents mainly due to the net cash generated from operating activities, partially offset by net cash used in financing activities.

The Group recorded operating cash flows before working capital changes of approximately S$2.4 million. Net cash change in working capital amounted to approximately of S$732,000 was mainly due to the increase in trade and other receivable and contract assets of approximately S$256,000 and S$3.1 million respectively, partially offset by the increase in trade and other payables of approximately S$1.4 million and increase in contract liabilities of S$1.2 million. The Group also received interest income of $43,000 and paid income tax of S$446,000. As a result, the Group generated net cash of S$1.3 million in 1H2025.

The Group’s net cash used in financing activities amounted to approximately of S$620,000 was mainly due to the payment to dividend of approximately of S$1.0 million, repayment of bank borrowings and trust receipts amounting to approximately of S$3.5 million, payment of interest expenses of approximately of $251,000, partially offset with the proceeds from trust receipts of approximately S$3.9 million.

• 7 Where a forecast, or a prospect statement, has been previously disclosed to shareholders, any variance between it and the actual results.

No forecast or prospect statement was previously issued.

• 8 A commentary at the date of the announcement of the significant trends and competitive conditions of the industry in which the Group operates and any known factors or events that may affect the Group in the next reporting period and the next 12 months.

The Building and Construction Authority Singapore (“BCA”) estimates demand to reach between $39 billion and $46 billion per year from 2026 to 2029, with public sector leading the demand[(1)] . The Group will continue to proactively tender for more projects and aims to strengthen its business model for sustainable growth.

The Group has also obtained shareholders’ approval to diversify the Group’s business into the property business, and the Group will be looking to grow this new business segment .

1 Source: “Public Sector Construction Demand to Support the Sector’s Recovery” extracted from BCA Construction Demand To Remain Strong For 2025

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

9 If a decision regarding dividend has been made: -

• (a) Whether an interim (final) dividend has been declared (recommended)

No.

• (b) (i) Amount per share in cents

Not applicable.

(ii) Previous corresponding period in cents

Not applicable as the Company was incorporated on 7 August 2024.

• (c) Whether the dividend is before tax, net of tax or tax exempt. If before tax or net of tax, state the tax rate and the country where the dividend is derived. (If the dividend is not taxable in the hands of shareholders, this must be stated)

Not applicable.

(d) The date the dividend is payable

Not applicable.

• (e) The date on which Registrable Transfers received by the company (up to 5.00pm) will be registered before entitlements to the dividend are determined.

Not applicable.

• 10 If no dividend has been declared/recommended, a statement to that effect and the reason(s) for the decision.

No dividend has been declared or recommended for 1H2025 as the Group wishes to conserve its cash for operational needs and investments.

• 11 If the Group has obtained a general mandate from shareholders for interested persons transactions (“IPT”), the aggregate value of such transactions as required under Rule 920(1)(a)(ii) of the Catalist Rules. If no IPT mandate has been obtained, a statement to that effect.

The Group did not obtained any general mandate from shareholders in respect of any interested person transaction

There were no interested person transactions of $100,000 or more in 1H2025.

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

12 Confirmation that the issuer has procured undertakings from all its directors and executive officers (in the format set out in Appendix 7H under Catalist Rule 720(1).

The Company confirms that it has procured undertakings from all its directors and executive officers in the format set out in Appendix 7H under Catalist Rule 720(1).

13 Disclosure Pursuant to Catalist Rule 706A

On 22 April 2025, the Company incorporated a wholly-owned subsidiary corporation, in Singapore, under the name of Attika Properties Pte. Ltd. (“Attika Properties”) with an issued and paid-up capital of S$10,000 comprising 10,000 shares. Subsequently, on 2 June 2025, the Company through its wholly-owned subsidiary, Attika Properties, incorporated a wholly-owned subsidiary, under the name of Attika 186 Tagore Pte. Ltd. with an issued and paidup capital of S$10,000 comprising 10,000 shares. The issued and paid up capital for both Attika Properties and Attika 186 Tagore Pte. Ltd. were funded through internal resources.

Save as disclosed above, there were no other acquisitions or sale of shares by the Group during 1H2025.

14 Use of Proceeds

Pursuant to the initial public offering (“IPO”), the Company received gross proceeds of $4.6 million from the issuance of New Shares. The Company had on 28 April 2025 obtained Shareholders’ approval on the proposed diversification into the property business and had re-allocated a portion of the IPO net proceeds into the property business. Further details on the re-allocation of IPO net proceeds were disclosed in the Circular dated 11 April 2025.

As at the date of this announcement, the IPO net proceeds have been utilised as follows:

	Balance brought forward from 28 March 2025	Amount utilised as at the date of this announcement	Balance as at the date of this announcement
	$’000	$’000	$’000
Acquisition of new equipment, plant and other machinery	100	–	100
General workingcapital	559	(303)(1)	256
Propertybusiness	2,500	(636)	1,864
Total	3,159	(939)	2,220

Note:

(1) The amount utilised for general working capital purposes as at the date of this announcement were mainly for professional fees and directors’ fees.

The utilisation of the IPO net proceeds is in line with the intended use as set out in the Circular dated 11 April 2025.

25

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ATTIKA GROUP LTD.

(Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C)

OTHER INFORMATION REQUIRED BY CATALIST RULE APPENDIX 7C FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2025

15. Negative confirmation pursuant to Rule 705(5)

We, Tan Buan Joo and Tang Kim Foo, hereby confirm on behalf of the board of Directors that, to the best of the Directors’ knowledge, nothing has come to the attention of the board of Directors which may render the unaudited consolidated financial statements of the Group for 1H2025 to be false or misleading in any material aspect.

By Order of the Board

Tan Buan Joo Managing Director and Executive Chairman 12 August 2025

26