AUDIENCE ANALYTICS LIMITED — Interim / Quarterly Report 2026

Feb 27, 2026

A.	CONDENSED INTERIM CONSOLIDATED	2
	STATEMENT OF COMPREHENSIVE
	INCOME
B.	CONDENSED INTERIM CONSOLIDATED	3
	STATEMENTS OF FINANCIAL POSITION
C.	CONDENSED INTERIM CONSOLIDATED	4
	STATEMENTS OF CHANGES IN EQUITY
D.	CONDENSED INTERIM CONSOLIDATED	6
	STATEMENT OF CASH FLOWS
E.	NOTES TO THE CONDENSED INTERIM	7
	CONSOLIDATED FINANCIAL
	STATEMENTS
F.	OTHER INFORMATION REQUIRED	23
	PURSUANT TO APPENDIX 7C OF THE
	CATALIST RULES

AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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CONDENSED INTERIM AND FULL YEAR CONSOLIDATED FINANCIAL STATEMENTS

For the Six months and Twelve months ended 31 December 2025

This announcement has been reviewed by the Company’s sponsor, ZICO Capital Pte. Ltd. (the “ Sponsor ”).

This announcement has not been examined or approved by the Singapore Exchange Securities Trading Limited (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 Ms. Leong Huey Miin, ZICO Capital Pte. Ltd. at 77 Robinson Road, #06-03 Robinson 77, Singapore 068896, telephone (65) 6636 4201.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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A. CONDENSED INTERIM CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Note Revenue 5 Cost of sales Gross profit Other income 6 Distribution and marketing expenses Administrative expenses Other operating (expenses)/ income Finance costs Profit before tax 7 Tax expense 8 Profit for the financial period/year Other comprehensive gain: Item that is or may be reclassified subsequently to profit or loss: Currency translation differences on consolidation Total comprehensive income for the financial period/year Profit attributable to: Equity holders of the Company Total comprehensive income attributable to: Equity holders of the Company Earnings per share for profit attributable to equity holders of the Company Basic (S$ cents per shares) 9 Diluted (S$ cents per shares) 9 NM: not meaningful	Group 6 Months Ended 31 December 2025 2024 S$ S$ Change (Unaudited) (Unaudited) % 12,482,686 11,314,225 10 (5,363,628) (4,506,544) 19 7,119,058 6,807,681 5 297,509 430,601 (31) (31,830) (41,777) (24) (1,278,533) (1,541,146) (17) (627,400) 253,142 NM (936) (3,522) (73) 5,477,868 5,904,979 (7) (1,179,642) (1,285,329) (8) 4,298,226 4,619,650 (7) 322,456 251,995 28 4,620,682 4,871,645 (5) 4,298,226 4,619,650 (7) 4,620,682 4,871,645 (5) 1.87 2.03 1.87 2.02	Group 12 Months Ended 31 December 2025 2024 S$ S$ Change (Unaudited) (Audited) % 15,956,020 15,574,677 2 (7,628,495) (6,417,227) 19 8,327,525 9,157,450 (9) 537,886 643,566 (16) (79,074) (70,029) 13 (2,656,809) (2,554,212) 4 (623,550) 249,046 NM (2,806) (7,563) (63) 5,503,172 7,418,258 (26) (1,079,269) (1,445,902) (25) 4,423,903 5,972,356 (26) 129,379 311,227 (58) 4,553,282 6,283,583 (28) 4,423,903 5,972,356 (26) 4,553,282 6,283,583 (28) 1.93 2.63 1.93 2.61

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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B. CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

Note Assets Non-Current Assets Property, plant and equipment 10 Right of use assets 11 Intangible asset 12 Investment in subsidiaries Deferred tax assets 13 Total non-current assets Current Assets Trade and other receivables 14 Cash and cash equivalents 15 Tax recoverable Total current assets Total assets Equity and Liabilities Equity Share capital 16 Currency translation reserve Merger reserve Share-based reserve Retained earnings Total equity Non-Current Liabilities Lease liabilities 11 Total non-current liabilities Current Liabilities Trade and other payables 17 Contract liabilities Lease liabilities 11 Tax payables Total current liabilities Total liabilities Total equity and liabilities	Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 (Unaudited) (Audited) (Unaudited) (Audited) S$ S$ S$ S$ 629,145 625,701 - - 39,065 145,606 - - 111,091 123,242 - - - - 2,052,339 1,813,804 44,759 22,045 - -
	824,060 916,594 2,052,339 1,813,804
	1,327,698 1,850,336 238,213 1,118,105 23,643,887 21,606,005 10,073,180 8,904,845 220,191 185,650 - -
	25,191,776 23,641,991 10,311,393 10,022,950
	26,015,836 24,558,585 12,363,732 11,836,754
	8,214,182 7,576,647 8,214,182 7,576,647 68,665 (60,714) - - (1,455,778) (1,455,778) - - - 209,000 - 209,000 16,441,852 15,467,093 3,787,619 3,578,619
	23,268,921 21,736,248 12,001,801 11,364,266
	7,503 10,044 - -
	7,503 10,044 - -
	1,423,635 1,423,595 361,931 472,488 489,693 431,613 - - 21,313 116,728 - - 804,771 840,357 - -
	2,739,412 2,812,293 361,931 472,488
	2,746,915 2,822,337 361,931 472,488
	26,015,836 24,558,585 12,363,732 11,836,754

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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C. CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

Group At 1.1.2024 Profit for the financial year Other comprehensive income Currency translation differences on consolidation Other comprehensive income for the financial year, net of tax Total comprehensive profit for the financial year Share-based payment expense(1) Dividends At 31.12.2024 (audited) At 1.1.2025 Profit for the financial year Other comprehensive income Currency translation differences on consolidation Other comprehensive profit for the financial year, net of tax Total comprehensive profit for the financial year Share-based payment expense(2) Dividends At 31.12.2025 (unaudited)	< --------------------- Attributable to equity holders of the company ---------------------- > Non-distributable Distributable Currency Share translation Merger Share-based Retained Total capital reserve reserve reserve earnings equity S$ S$ S$ S$ S$ S$ 7,145,502 (371,941) (1,455,778) 209,000 12,397,989 17,924,772 - - - - 5,972,356 5,972,356
	- 311,227 - - - 311,227
	- 311,227 - - - 311,227
	- 311,227 - - 5,972,356 6,283,583 431,145 - - - - 431,145 - - - - (2,903,252) (2,903,252)
	7,576,647 (60,714) (1,455,778) 209,000 15,467,093 21,736,248
	7,576,647 (60,714) (1,455,778) 209,000 15,467,093 21,736,248 - - - - 4,423,903 4,423,903
	- 129,379 - - - 129,379
	- 129,379 - - - 129,379
	- 129,379 - - 4,423,903 4,553,282 637,535 - - (209,000) - 428,535 - - - - (3,449,144) (3,449,144)
	8,214,182 68,665 (1,455,778) - 16,441,852 23,268,921

(1) On 26 April 2024, the Company announced the grant of share awards of 379,500 ordinary shares in the capital of the Company (“ Shares ”) pursuant to the Shared Purpose and Prosperity Plan (“ SPRINT ”) based on a price per Share of S$0.31 and these Shares were vested on 28 April 2024. On 29 April 2024, the Company announced the allotment and issuance of 1,479,500 new Shares pursuant to the vesting of 1,100,000 Shares and 379,500 Shares for the share awards granted on 28 April 2023 and 26 April 2024 respectively.

(2) On 21 January 2025, the Company had allotted and issued 56,926,410 new Shares pursuant to its bonus issue (“ Bonus Issue ”). On 25 April 2025, the Company announced the grant of awards of 770,300 Shares pursuant to the SPRINT based on a price per Share of S$0.285, and these Shares vested on 28 April 2025. On 29 April 2025, the Company announced the allotment and issuance of 2,236,966 new Shares pursuant to the vesting of 1,466,666 Shares (as adjusted for the Bonus Issue) and 770,300 Shares for the awards granted on 28 April 2023 and 25 April 2025 respectively.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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C. CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (CONT’D)

Company At 1.1.2024 Profit and total comprehensive income for the financial year Share-based payment expense(1) Dividends At 31.12.2024 (audited) At 1.1.2025 Profit and total comprehensive income for the financial year Share-based payment expense(2) Dividends At 31.12.2025 (unaudited)	Share Share-based Retained Total capital reserve earnings equity S$ S$ S$ S$ 7,145,502 209,000 3,704,896 11,059,398 - - 2,776,975 2,776,975 431,145 - - 431,145 - - (2,903,252) (2,903,252)
	7,576,647 209,000 3,578,619 11,364,266
	7,576,647 209,000 3,578,619 11,364,266 - - 3,658,144 3,658,144 637,535 (209,000) - 428,535 - - (3,449,144) (3,449,144)
	8,214,182 - 3,787,619 12,001,801

(1) On 26 April 2024, the Company announced the grant of share awards of 379,500 Shares pursuant to the SPRINT based on a price per Share of S$0.31 and these Shares were vested on 28 April 2024. On 29 April 2024, the Company announced the allotment and issuance of 1,479,500 new Shares pursuant to the vesting of 1,100,000 Shares and 379,500 Shares for the share awards granted on 28 April 2023 and 26 April 2024 respectively.

(2) On 21 January 2025, the Company had allotted and issued 56,926,410 new Shares pursuant to its bonus issue (“ Bonus Issue ”). On 25 April 2025, the Company announced the grant of awards of 770,300 Shares pursuant to the SPRINT based on a price per Share of S$0.285, and these Shares vested on 28 April 2025. On 29 April 2025, the Company announced the allotment and issuance of 2,236,966 new Shares pursuant to the vesting of 1,466,666 Shares (as adjusted for the Bonus Issue) and 770,300 Shares for the awards granted on 28 April 2023 and 25 April 2025 respectively.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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D. CONDENSED INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS

Cash flows from operating activities Profit before tax Adjustments for: Depreciation of property, plant and equipment Depreciation of right-of-use assets Amortisation of intangible asset Bad debts written off Share-based payment expense Unrealised foreign exchange loss/ (gain) Interest income Interest expense Operating cash flow before movement in working capital Trade and other receivables Trade and other payables and contract liabilities Currency translation adjustments Cash generated from operations Income tax paid Income tax refund Net cash generated from operating activities Cash flows from investing activities Purchase of property, plant and equipment Interest received Loan received/ (disbursed) Net cash generated from/ (used in) investing activities Cash flows from financing activities Dividends paid to shareholders Repayment of lease liabilities Interest paid Net cash used in financing activities Net increase in cash & cash equivalents Cash & cash equivalents at beginning of financial year Effects of exchange rate changes on cash and cash equivalents Cash & cash equivalents at end of the financial year	Group 12 Months Ended 31 December 2025 2024 (Unaudited) (Audited) S$ S$ 5,503,172 7,418,258 136,677 111,224 129,501 126,527 16,484 15,791 9,185 2,340 428,535 431,145 613,615 (294,454) (526,392) (588,370) 2,806 7,563
	6,313,583 7,230,024 5,266 (154,111) 57,536 (233,132) (659,648) 434,616
	5,716,737 7,277,397 (1,185,215) (1,156,198) 20,642 -
	4,552,164 6,121,199
	(115,804) (411,439) 371,929 517,124 662,650 (662,650)
	918,775 (556,965)
	(3,449,144) (2,903,252) (120,490) (131,110) (2,806) (7,563)
	(3,572,440) (3,041,925)
	1,898,499 2,522,309 21,606,005 18,954,671 139,383 129,025
	23,643,887 21,606,005

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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E. NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

1. Corporate information

Audience Analytics Limited is a public limited company incorporated and domiciled in Singapore. The registered office and its principal place of business is at 138 Robinson Road #26-03 Oxley Tower, Singapore 068906.

The Company was listed on the Catalist Board of the Singapore Exchange Securities Trading Limited (“ SGX-ST ”) on 30 September 2021. These condensed interim and full year consolidated financial statements as at and for the six months and twelve months ended 31 December 2025 (“ FY2025 ”) comprise the Company and its subsidiaries (collectively, the “ Group ”).

The Group is principally engaged in the business of (i) conducting business impact assessments on companies and organising business recognition awards, (ii) organising trade and consumer exhibitions, and (iii) offering digital and print business media brands and organising networking events and conferences.

2. Basis of preparation

The condensed interim and full year consolidated financial statements of the Group for the six months and twelve months ended 31 December 2025 have been prepared in accordance with SFRS(I) 1-34 Interim Financial Reporting issued by Accounting Standards Council Singapore. The unaudited condensed interim consolidated 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 changes in the Group’s financial position and performance since the last audited financial statements for the financial year ended 31 December 2024 (“ FY2024 ”).

The accounting policies and methods of computation adopted are consistent with those adopted by the Group in its most recently audited consolidated financial statements for FY2024, which were prepared in accordance with Singapore Financial Reporting Standards (International) (“ SFRS(I)s ”) and Interpretations of SFRS(I) ( “SFRS(I) INT” ), except for the adoption of new and amended standards as set out in Note 2.1.

The unaudited condensed interim consolidated financial statements of the Group are presented in Singapore Dollar (“ S$ ”) which is the Company’s functional currency.

2.1 New and revised standards adopted by the Group

In the current financial year, the Group has adopted all the new and revised SFRS(I) and SFRS(I) INT that are relevant to its operations and effective for the current financial year. Changes to the Group’s accounting policies have been made as required, in accordance with the transitional provisions in the respective SFRS(I) and SFRS(I) INT. The adoption of these new/revised SFRS(I) and SFRS(I) INT did not have any material effect on the financial results or position of the Group and the Company.

2.2 Use of judgements and estimates

In preparing the condensed interim and full year consolidated financial statements, management has made 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 of the Group as at and for the 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

3. Seasonal operations

The Group is exposed to seasonal fluctuations in revenue as its marketing and sales activities are generally concentrated in the first half of the financial year, while major awards events are usually held in the second half of the financial year. Accordingly, its revenue recorded in the first half of the financial year would tend to be lower than that in the second half of the financial year.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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4. Segmental reporting

Business segment

The Group is organised into the following business segments:

• (i) Business Impact Assessment and Recognition Segment: Conducts business impact assessments on companies and organises business recognition awards.

• (ii) Exhibitions Segment: Organises trade and consumer exhibitions.

• (iii) Business Media Segment:

Offers both digital and print business media brands which provide informative and timely intelligence for business professionals across Asia and organises networking events and conferences.

These operating segments are reported in a manner consistent with internal reporting provided to the Group’s managing director who is responsible for allocating resources and assessing performance of the operating segments.

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AUDIENCE ANALYTICS LIMITED

(Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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4. Segmental reporting (cont’d)

The following is an analysis of the Group’s financial results by reportable segment:

1st January 2025 to 31st December 2025 (Unaudited) Segment revenue Sales to external customers Inter-segment sales Total revenue Bad debts written off Segment profit/(loss) Unallocated income Interest income Other income Unallocated expenses Depreciation Share-based payments Interest expense Profit before tax Tax expense Profit for the financial year	Business impact assessment and recognition Exhibitions Business media Investment holding Eliminations S$ S$ S$ S$ S$ 15,255,730 580,963 119,327 - - - - 6,483 4,610,319 (4,616,802)	Consolidation Total S$ 15,956,020 -
	15,255,730 580,963 125,810 4,610,319 (4,616,802)	15,956,020
	(9,185) - - - -	(9,185)
	5,929,117 (43,884) 14,580 3,650,759 (3,887,767)	5,662,805 526,392 11,494 (266,178) (428,535) (2,806)
		5,503,172 (1,079,269)
		4,423,903

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AUDIENCE ANALYTICS LIMITED

(Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

4. Segmental reporting (cont’d)

1st January 2024 to 31st December 2024 (Audited) Segment revenue Sales to external customers Inter-segment sales Total revenue Bad debts written off Segment profit/(loss) Unallocated income Interest income Other income Unallocated expenses Depreciation Share-based payments Interest expense Profit before tax Tax expense Profit for the financial year	Business impact assessment and recognition Exhibitions Business media Investment holding Eliminations S$ S$ S$ S$ S$ 14,488,244 1,040,268 46,165 - - - - - 3,448,300 (3,448,300)	Consolidation Total S$ 15,574,677 -
	14,488,244 1,040,268 46,165 3,448,300 (3,448,300)	15,574,677
	(1,755) (585) - - -	(2,340)
	7,013,741 377,422 (31,792) 2,858,129 (2,766,349)	7,451,151 588,370 55,196 (237,751) (431,145) (7,563)
		7,418,258 (1,445,902)
		5,972,356

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AUDIENCE ANALYTICS LIMITED

(Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

4. Segmental reporting (cont’d)

1st July 2025 to 31st December 2025 (Unaudited) Segment revenue Sales to external customers Inter-segment sales Total revenue Bad debts written off Segment profit/(loss) Unallocated income Interest income Other income Unallocated expenses Depreciation Interest expense Profit before tax Tax expense Profit for the period	Business impact assessment and recognition Exhibitions Business media Investment holding Eliminations S$ S$ S$ S$ S$ 11,996,370 373,144 113,172 - - - - 6,483 4,305,590 (4,312,073)	Consolidation Total S$ 12,482,686 -
	11,996,370 373,144 119,655 4,305,590 (4,312,073)	12,482,686
	(9,185) - - - -	(9,185)
	5,616,553 86,008 38,835 3,546,405 (3,953,278)	5,334,523 289,679 7,830 (153,228) (936)
		5,477,868 (1,179,642)
		4,298,226

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AUDIENCE ANALYTICS LIMITED

(Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

4. Segmental reporting (cont’d)

1st July 2024 to 31st December 2024 (Unaudited) Segment revenue Sales to external customers Inter-segment sales Total revenue Bad debts written off Segment profit/(loss) Unallocated income Interest income Other income Unallocated expenses Depreciation Share-based payments Interest expense Profit before tax Tax expense Profit for the period	Business impact assessment and recognition Exhibitions Business media Investment holding Eliminations S$ S$ S$ S$ S$ 10,726,475 545,054 42,696 - - - - - 3,140,150 (3,140,150)	Consolidation Total S$ 11,314,225 -
	10,726,475 545,054 42,696 3,140,150 (3,140,150)	11,314,225
	(1,755) (585) - - -	(2,340)
	5,615,830 235,411 (121) 2,793,797 (2,822,307)	5,822,610 381,539 49,062 (135,710) (209,000) (3,522)
		5,904,979 (1,285,329)
		4,619,650

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

4. Segmental reporting (cont’d)

Segment assets Unallocated assets Total assets Unallocated assets included: Additions to non-current assets Segment liabilities Unallocated liabilities Total liabilities	Group 12 Months Ended 31 December 2025 2024 S$ S$ (Unaudited) (Audited) 1,438,789 1,310,928 24,577,047 23,247,657
	26,015,836 24,558,585
	115,804 429,229
	1,913,328 1,855,208 833,587 967,129
	2,746,915 2,822,337

Geographical information

Information on revenue and non-current assets which are based on the geographical locations of events held or intended to be held, are as follows:

Revenue Singapore Malaysia China Hong Kong Taiwan Philippines Indonesia Vietnam Thailand Cambodia Others Total

6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 1,417,140 893,214 1,818,953 1,284,515 4,573,776 4,514,517 5,081,467 5,347,577 200,465 752,794 1,018,969 752,794 1,007,677 495 1,007,677 1,011,337 2,078,728 1,694,018 2,098,672 1,888,162 695,770 898,825 703,853 949,853 203,703 191,188 962,840 745,470 649,526 740,449 649,526 1,827,338 1,524,865 1,449,137 2,482,027 1,494,065 131,036 130,491 132,036 152,887 - 49,097 - 110,679

12,482,686 11,314,225 15,956,020 15,574,677

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

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4. Segmental reporting (cont’d)

Geographical information (Cont’d)

Geographical information (Cont’d)
	Group
	12 Months Ended
	31 December
	2025 2024
	S$ S$
	(Unaudited) (Audited)
Non-current assets
Malaysia	779,301 894,549

The information on non-current assets presented above are non-current assets as presented in the statement of financial position excluding deferred tax assets.

Information about major customers

The Group did not have any single customer contributing 10% or more to its revenue for the financial year ended 31 December 2025 and 31 December 2024.

5. Revenue

The following table provides a disaggregation disclosure of the Group’s revenue by major sources of revenue and timing of revenue recognition.

Business impact assessment and recognition Exhibition Business media Timing of revenue recognition: At a point in time Over time	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 11,996,369 10,726,475 15,255,728 14,488,244 373,145 545,054 580,964 1,040,268 113,172 42,696 119,328 46,165 12,482,686 11,314,225 15,956,020 15,574,677 12,109,541 10,769,171 15,375,056 14,534,409 373,145 545,054 580,964 1,040,268 12,482,686 11,314,225 15,956,020 15,574,677	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 11,996,369 10,726,475 15,255,728 14,488,244 373,145 545,054 580,964 1,040,268 113,172 42,696 119,328 46,165 12,482,686 11,314,225 15,956,020 15,574,677 12,109,541 10,769,171 15,375,056 14,534,409 373,145 545,054 580,964 1,040,268 12,482,686 11,314,225 15,956,020 15,574,677
		15,956,020 15,574,677
		15,375,056 14,534,409 580,964 1,040,268
		15,956,020 15,574,677

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

6. Other income

Interest Income Government grant income Others	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 289,679 381,439 526,392 588,370 7,830 30,458 11,494 36,430 - 18,704 - 18,766 297,509 430,601 537,886 643,566	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 289,679 381,439 526,392 588,370 7,830 30,458 11,494 36,430 - 18,704 - 18,766 297,509 430,601 537,886 643,566
		537,886 643,566

7. Profit before tax

Profit before tax is arrived at after: Charging/(crediting): Audit fees - Auditors of the Company - Other auditors Fees for non-audit services paid to: - Auditors of the Company - Other auditors Amortisation of intangible asset Bad debts written off Depreciation of property, plant and equipment Depreciation of right-of-use assets Share-based payments Legal and professional fees Foreign exchange loss/(gain), net Rental expenses

Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 74,715 74,000 78,679 74,000 20,332 19,918 20,732 19,918 27,991 4,400 27,991 4,400 - 5,398 - 5,398 8,317 8,093 16,484 15,791 9,185 2,340 9,185 2,340 69,658 68,124 136,677 111,224 67,086 67,586 129,501 126,527 - 209,000 428,535 431,145 153,204 124,699 316,481 236,840 618,216 (255,482) 614,366 (251,386) 16,304 16,304 37,682 36,062

• Includes independent firms of Baker Tilly International network

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

8. Tax expense

Tax expenses attributable to profit is made up of: Current income tax provision - Singapore - Foreign Deferred tax charged Under/(over) provision in respect of previous financial years: - current income tax - deferred taxation	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 644,350 626,776 715,969 805,029 121,499 337,840 425,289 541,938 454,665 242,688 (27,975) 20,910 1,220,514 1,207,304 1,113,283 1,367,877 (40,935) 78,025 (40,935) 78,025 63 - 6,921 - 1,179,642 1,285,329 1,079,269 1,445,902	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 644,350 626,776 715,969 805,029 121,499 337,840 425,289 541,938 454,665 242,688 (27,975) 20,910 1,220,514 1,207,304 1,113,283 1,367,877 (40,935) 78,025 (40,935) 78,025 63 - 6,921 - 1,179,642 1,285,329 1,079,269 1,445,902
		1,113,283 1,367,877 (40,935) 78,025 6,921 -
		1,079,269 1,445,902

9. Earnings Per Share (“EPS”)

Profit attributable to equity holders of the Company Weighted average number of ordinary shares outstanding for basic earnings per share Weighted average number of ordinary shares outstanding for diluted earnings per share Basic EPS (cents) Diluted EPS (cents)(4)	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 4,298,226 4,619,650 4,423,903 5,972,356
	229,942,876(2) 227,705,910(1) 229,197,224(2) 227,048,354(1) 229,942,876(4) 229,172,577(3) 229,197,224(4) 228,515,021(3) 1.87 2.03 1.93 2.63
	1.87 2.02 1.93 2.61

(1) The weighted average number of ordinary shares outstanding has been adjusted for 1,479,500 new Shares allotted and issued by the Company on 29 April 2024 pursuant to vesting of the share awards granted under SPRINT on 28 April 2023 and 26 April 2024, and the Bonus Issue.

(2) The weighted average number of ordinary shares outstanding has been adjusted for 2,236,966 new Shares allotted and issued on 29 April 2025 pursuant to the vesting of the awards (as adjusted for the Bonus Issue where relevant) granted under SPRINT on 28 April 2023, 26 April 2024, and 25 April 2025, and the Bonus Issue.

(3) The weighted average number of ordinary shares outstanding for FY2024 has been adjusted to include the number of shares (as adjusted for the Bonus Issue) that could have been issued upon the vesting of all dilutive share awards. The diluted earnings per share and basic earnings per share are the same for FY2025 because there are no dilutive shares.

(4) The diluted earnings per share for FY2025 is the same as the basic earnings per share as there were no potential dilutive ordinary shares outstanding during the financial year.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

10. Property, Plant and Equipment

During the financial year ended 31 December 2025, the Group acquired assets amounting to S$115,804. (FY2024: S$429,229).

11. Right-of-use assets and lease liabilities

Nature of the Group’s leasing activities

The Group leases office units, motor vehicle and warehouse. The leases have an average tenure of between 2 to 5 years.

The maturity analysis of the lease liabilities is disclosed in Note 22.

Information about leases for which the Group is a lessee is presented below:

Amounts recognised in the condensed statement of financial position:

Carrying amount of right-of-use assets Office units – related party Warehouse – third party Motor vehicles – third party Carrying amount of lease liabilities Current Non-current	Group As at 31.12.2025 S$ 31.12.2024 S$ (Unaudited) (Audited) 7,435 92,946 18,241 43,766 13,389 8,894
	39,065 145,606
	21,313 116,728 7,503 10,044
	28,816 126,772

Included in the carrying amount of lease liabilities are the current and non-current portion of lease liabilities due to a related party, amounting to S$10,447 (FY2024: S$89,132) and Nil (FY2024: S$10,044) respectively as of 31 December 2025.

Additions to right-of-use-assets

21,890 17,790

12. Intangible Asset

As at 31 December 2025, the carrying amount of the intangible asset (trademark) amounted to S$111,091 (31 December 2024: S$123,242). The trademark is amortised over its estimated useful life of 10 years. Amortisation charge is included under “administrative expenses” in the condensed interim consolidated statement of comprehensive income.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

13. Deferred tax assets

Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred income taxes relate to the same fiscal authority.

Deferred tax assets as at 31 December 2025 mainly arose from contract liabilities.

The movement in the deferred tax account are as follows:

Balance at beginning of the financial year Tax charged to profit or loss Currency translation differences Balance at end of the financial year Representing: Non-current Deferred tax assets	Group As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) 22,045 41,198 21,054 (20,910) 1,660 1,757
	44,759 22,045
	44,759 22,045
	44,759 22,045

14. Trade and other receivables

Trade receivables - Third parties - Subsidiaries Deposit Prepayment Other receivables Non-trade amount due from subsidiaries Loan receivable Total trade and other receivables	Group As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) 893,393 814,052 - - 893,393 814,052 45,349 43,554 234,070 257,523 154,886 72,557 - - - 662,650 434,305 1,036,284 1,327,698 1,850,336	Company As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) - - - 162,719
		- 162,719
		- - - - 30,441 29,698 207,772 925,688 - -
		238,213 955,386
		238,213 1,118,105

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

15. Cash and cash equivalents

Cash and cash equivalents
Bank and cash balances Fixed deposits	Group As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) 4,798,024 5,071,140 18,845,863 16,534,865 23,643,887 21,606,005	Company As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) 1,111,110 534,984 8,962,070 8,369,861
		10,073,180 8,904,845

Fixed deposits are placed with bank and mature within 12 months after 31 December 2025.

16. Share Capital

Group and Company Issued and paid up Balance at 1 January Issue of ordinary shares pursuant to Bonus Issue Issue of ordinary shares pursuant to SPRINT Balance at 31 December	As at 31.12.2025 Number of issued shares Issued share capital S$ (Unaudited) (Unaudited) 170,779,500 7,576,647 56,926,410(2) - 2,236,966(2) 637,535 229,942,876 8,214,182	As at 31.12.2024 Number of issued shares Issued share capital S$ (Audited) (Audited) 169,300,000 7,145,502 - - 1,479,500(1) 431,145
		170,779,500 7,576,647

All issued shares are fully paid ordinary shares with 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.

The Company does not have any convertible securities as at 31 December 2025 and 31 December 2024.

The Company does not have any treasury shares as at 31 December 2025 and 31 December 2024.

None of the Group’s subsidiaries hold any shares in the Company as at 31 December 2025 and 31 December 2024.

• (1) The Company allotted and issued 1,479,500 new Shares on 29 April 2024 pursuant to the vesting of the awards granted under SPRINT on 28 April 2023 and 26 April 2024. Accordingly, the total number of issued Shares increased from 169,300,000 Shares to 170,779,500 Shares.

• (2) The Company allotted and issued 56,926,410 new Shares pursuant to its bonus issue on 21 January 2025, and 2,236,966 new shares on 29 April 2025 pursuant to the vesting of the awards (as adjusted for the Bonus Issue where relevant) granted under SPRINT on 28 April 2023 and 25 April 2025. Accordingly, the total number of issued Shares increased from 170,779,500 Shares to 229,942,876 Shares.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

17. Trade and other payables

Trade payables - Third parties Accrued operating expenses Other payables GST and SST payable Non-trade amount due to a director Total trade and other payables	Group As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) 218,743 251,252 218,743 251,252 789,848 547,098 18,674 12,572 106,728 222,238 289,641 390,435 1,204,892 1,172,343 1,423,635 1,423,595	Company As at 31.12.2025 31.12.2024 S$ S$ (Unaudited) (Audited) - -
		- -
		59,540 74,705 8,037 - 4,713 7,348 289,641 390,435
		361,931 472,488
		361,931 472,488

Non-trade amount due to a director is unsecured, interest-free, and repayable on demand.

18. Dividends

Ordinary dividends paid: Final single tier tax exempted dividend of SGD 0.015 per share, on the 229,942,876 ordinary shares, was declared on 26 February 2024 and approved by shareholders at AGM on 21 April 2025 and paid on 13 May 2025 in respect of the financial year ended 31 December 2024. .Final single tier tax exempted dividend of SGD 0.017 per share, on the 170,779,500 ordinary shares, was declared on 26 February 2024 and approved by shareholders at AGM on 22 April 2024 and paid on 13 May 2024 in respect of the financial year ended 31 December 2023.

Group As at 31.12.2025 S$ 31.12.2024 S$ (Unaudited) (Audited) 3,449,144 -

- 2,903,252

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

19. Related party transactions

Note With related parties Income Revenue Expenses Additional of new lease contract Payment of lease liabilities and interest expense	Group 6 Months Ended 12 Months Ended 31 December 31 December 2025 2024 2025 2024 S$ S$ S$ S$ (Unaudited) (Unaudited) (Unaudited) (Audited) 6,483 6,483 - - - - - (58,407) (48,522) (94,950) (87,727)

Related parties comprise mainly companies which are controlled or significantly influenced by the Group’s controlling shareholders.

20. Financial instruments

Financial instruments at their carrying amounts at the reporting date are as follows:

Financial assets Financial assets at amortised cost Financial liabilities Financial liabilities at amortised cost	Group As at 31.12.2025 S$ 31.12.2024 S$ (Unaudited) (Audited) 24,737,252 23,198,818 1,345,723 1,328,129	Company As at 31.12.2025 S$ 31.12.2024 S$ (Unaudited) (Audited) 10,311,129 10,022,950
		361,931 465,140

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

21. Net asset value per share

Net asset value attributable to equity holders of the Company (S$) Number of shares in issues (excluding treasury shares) Net asset value per share (S$ cents)	Group As at 31.12.2025 31.12.2024 (Unaudited) (Audited) S$ S$ 23,268,921 21,736,248 229,942,876(1) 170,779,500 10.12 12.73	Company As at 31.12.2025 31.12.2024 (Unaudited) (Audited) S$ S$ 12,001,801 11,364,266 229,942,876(1) 170,779,500 5.22 6.65

(1) The Company allotted and issued 56,926,410 new Shares pursuant to its bonus issue on 21 January 2025, and 2,236,966 new Shares on 29 April 2025 pursuant to the vesting of the awards (as adjusted for the Bonus Issue where relevant) granted under SPRINT on 28 April 2023 and 25 April 2025. Accordingly, the total number of issued Shares increased from 170,779,500 Shares to 229,942,876 Shares.

22. Borrowings

Amount repayable in one year or less, or on demand - Secured - Unsecured Amount repayable after one year - Secured - Unsecured Total borrowings	Group As at 31.12.2025 S$ 31.12.2024 S$ (Unaudited) (Audited) - 18,512 21,313 98,216 - - 7,503 10,044
	28,816 126,772

The Group’s secured borrowings as at 31 December 2025 are NIL and the Group’s secured borrowings as at 31 December 2024 were related to hire purchase of a motor vehicle which was secured by a personal guarantee from a director of the Group.

The Group’s unsecured borrowings as at 31 December 2025 and 31 December 2024 were related to leases of office units and a warehouse.

23. Subsequent events

The acquisition of 30% of the issued and paid-up share capital of VeecoTech Holdings Sdn. Bhd. (“VeecoTech”) was completed on 2 January 2026. The acquisition was undertaken by the Company’s wholly owned subsidiary, Business Media International Sdn. Bhd., pursuant to a share purchase agreement entered on 11 July 2025. Following completion, VeecoTech became an associated company of the Group and the shareholders’ agreement took effect accordingly.

On 19 January 2026, the Company allotted and issued 2,718,887 new ordinary shares of the Company (the “Initial Consideration Shares”) to the vendors of VeecoTech, being Lye Hong Loon and Kok Yuen Li at an issue price of S$0.30 per share, in satisfaction of the initial consideration of RM2,695,287.95 equivalent to approximately S$0.82 million. Following the allotment and issuance of the Initial Consideration Shares, the total number of issued shares of the Company increased from 229,942,876 shares to 232,661,763 shares.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

F. OTHER INFORMATION REQUIRED PURSUANT TO APPENDIX 7C OF THE CATALIST RULES

1. Review

The condensed interim consolidated statement of financial position of Audience Analytics Limited and its subsidiaries as at 31 December 2025 and the related condensed interim and full year consolidated statement of comprehensive income for the twelve-month period ended 31 December 2025, the condensed consolidated statements of changes in equity and condensed consolidated statement of cash flows for the twelve-month period then ended and certain explanatory notes have not been audited or reviewed.

• (a) Where the latest financial statements are subject to an adverse opinion, qualified opinion, or disclaimer of opinion:

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

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

Not applicable. The latest audited financial statements of the Company and the Group for the financial year ended 31 December 2024 was not subjected to any adverse opinion, qualified opinion, or disclaimer of opinion.

2. (A) Review of performance of the Group

Revenue

The Group’s revenue increased by approximately S$0.39 million from S$15.57 million in FY2024 to S$15.96 million in FY2025, mainly due to an increase in revenue from the Business Impact Assessment and Recognition segment by S$0.77 million or 5.3%, mainly due to steady participant demand for existing events and two additional events conducted during FY2025 compared to FY2024, and the Business Media segment, which increased by approximately S$0.07 million or 158.5% following the conduct of additional forums and training programs in FY2025. However, this was partially offset by a decline in revenue from the Exhibitions segment, which decreased by approximately S$0.46 million or 44.2%, primarily due to the rescheduling of a major exhibition that resulted a reduced participation from exhibitors.

Cost of sales

Cost of sales increased approximately by S$1.21 million from S$6.42 million in FY2024 to S$7.63 million in 2025, mainly due to an increase in events and exhibition costs such venue fee, production cost, performance cost and audio and visual fee by approximately S$0.68 million and increase in staff cost by approximately S$0.34 million.

Gross profit

Gross profit decreased approximately by S$0.83 million from S$9.16 million in FY2024 to S$8.33 million in FY2025 and gross profit margin decreased from 58.8% in FY2024 to 52.2% in FY2025, mainly due to due to higher direct costs incurred, such as venue costs, production costs, performance costs, audio and visual fees and staff costs, which were not in line with revenue growth.

Other Income

Other income decreased approximately by S$0.10 million from S$0.64 million in FY2024 to S$0.54 million in FY2025, mainly due to reduction in interest income resulting from lower interest rates on fixed deposit placements, as well as the absence of a S$30,000 grant from the Singapore Tourism Board in FY2025.

Distribution and marketing expenses

Distribution and marketing expenses increased by approximately S$9,000 from approximately S$70,000 in FY2024 to approximately S$79,000 in FY2025, mainly due to an increase in transportation and accommodation, and partially offset by a decrease in promotion and advertising expenses and insurance expenses.

Administrative expenses

Administrative expenses increased by S$0.11 million from S$2.55 million in FY2024 to S$2.66 million in FY2025, mainly due to an increase in higher professional fees from merger and acquisition activities and increased depreciation costs from office renovations and furniture purchases during FY2024.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

2. (A) Review of performance of the Group (cont’d)

FY2025 vs FY2024 (cont’d)

Other operating expenses

The Group recorded other operating expenses of S$0.62 million in FY2025, primarily attributable to unrealised foreign exchange losses arising from the weakening of the United States Dollar (“ USD ”) against local currencies such as the Singapore Dollar and Malaysian Ringgit mainly in respect of its USD denominated fixed deposits.

Finance costs

Finance costs decreased by approximately S$5,000 from approximately S$8,000 in FY2024 to approximately S$3,000 in FY2025.

Profit before tax

As a result of the above, profit before tax decreased approximately by S$1.92 million from S$7.42 million in FY2024 to S$5.50 million in FY2025.

Tax Expense

Tax expense decreased by S$0.37 million from S$1.45 million in FY2024 to S$1.08 million in FY2025 mainly due to lower profit before tax generated by the Group in FY2025.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

(B) Review of Statements of Financial Position

Non-Current Assets

Property, plant and equipment

The property, plant and equipment remained relatively unchanged at S$0.63 million as at 31 December 2024 and 31 December 2025, with the purchase of a motor vehicle of approximately S$0.11 million during FY2025 being offset by depreciation of property, plant and equipment during the year.

Right-of-use assets

The decrease in the right-of-use assets of S$0.11 million from S$0.15 million as at 31 December 2024 to S$0.04 million as at 31 December 2025 was mainly due to depreciation of right-of-use assets during FY2025, partially offset by recognition of right-of-use assets arising from the Group entering into a longer term lease contract for its warehouse in FY2025.

Intangible asset

The decrease in intangible asset approximately by S$0.01 million from S$0.12 million as at 31 December 2024 to S$0.11 million as at 31 December 2025 was mainly due to the amortisation of intangible asset for intellectual property rights.

Deferred tax assets

Deferred tax assets increased by S$0.02 million from S$0.02 million as at 31 December 2024 to S$0.04 million as at 31 December 2025, due to the temporary differences arising from an increase in contract liabilities in FY2025.

Current Assets

Trade and other receivables

Trade and other receivables decreased by approximately S$0.52 million from S$1.85 million as at 31 December 2024 to S$1.33 million as at 31 December 2025, mainly due to the withdrawal in FY2025 of an investment in a debt instrument through a short-term loan provided to a private credit investment company in FY2024 amounting to approximately S$0.66 million. This decrease was partially offset by an increase in trade receivables arising from timing differences in collection, as well as higher other receivables due to the accrual of interest income from fixed deposits.

Cash and cash equivalents

Cash and cash equivalents increased by S$2.03 million from S$21.61 million as at 31 December 2024 to S$23.64 million as at 31 December 2025. Please refer to the “Review of Statements of Cash Flows” section for explanations on the increase in cash and cash equivalents of the Group.

Tax recoverable

The tax recoverable were S$0.19 million and S$0.22 million as at 31 December 2024 and 31 December 2025 respectively and they relate to tax advance payments made by the Group’s subsidiaries in Malaysia and Hong Kong.

Non-Current Liabilities

Lease liabilities

Lease liabilities decreased by approximately S$3,000 from approximately S$10,000 as at 31 December 2024 to approximately S$7,000 as at 31 December 2025, due to the full repayment of its office lease obligations and partially offset by the Group entering into a new lease contract for its warehouse in FY2025.

Current Liabilities

Trade and other payables

Trade and other payables remained relatively unchanged at S$1.42 million as at 31 December 2024 and 31 December 2025.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

(B) Review of Statements of Financial Position (cont’d)

Contract liabilities

Contract liabilities increased by S$0.06 million from S$0.43 million as at 31 December 2024 to S$0.49 million as at 31 December 2025, mainly due to an increased number of contracts from the Business Impact Assessment and Recognition segment and from the Exhibition segment that the Group had billed in advance or received advance payments from toward the end of FY2025.

Lease liabilities

The lease liabilities decreased by approximately S$0.10 million from S$0.12 million as at 31 December 2024 to S$0.02 million as at 31 December 2025, mainly due to repayments of lease liabilities, and partially offset by the Group entering into a new lease contract for its warehouse in FY2025.

Tax payables

Tax payables decreased by S$0.03 million from S$0.84 million as at 31 December 2024 to S$0.81 million as at 31 December 2025, driven by lower profit before tax recorded by the Group during FY2025.

Equity

The Group’s equity increased by S$1.53 million from S$21.74 million as at 31 December 2024 to S$23.27 million as at 31 December 2025, mainly due to (i) the Group’s profit for FY2025 of S$4.42 million, (ii) issue of ordinary shares pursuant to the SPRINT of S$0.64 million and (iii) gain on foreign currency translation reserves of S$0.13 million, and partially offset by the payment of a final dividend amounting to S$3.45 million and accrual of share based payment of S$0.21 million converted into ordinary shares in FY2025.

Working Capital

The Group recorded a positive working capital of S$22.45 million as at 31 December 2025, as compared to a positive working capital of S$20.83 million as at 31 December 2024.

(C) Review of Statements of Cash Flows

Net cash generated from operating activities of S$4.55 million was mainly derived from operating cash flows before working capital changes of S$6.31 million and adjusted for net working capital outflow of S$0.60 million and net income tax paid of S$1.16 million.

Net cash generated from investing activities of S$0.92 million was due to interest received of S$0.37 million and withdrawal of an investment in a debt instrument through a short-term loan provided to a private credit investment company of S$0.66 million, and partially offset by the purchase of property, plant and equipment of S$0.11 million.

Net cash used in financing activities amounting to S$3.57 million was related to payment of dividends to shareholders of S$3.45 million, repayment of lease liabilities of S$0.12 million and interest paid of approximately S$3,000.

As a result of the above and the effects of exchange rate changes on cash and cash equivalents of S$0.14 million, cash and cash equivalents increased from S$21.61 million as at 31 December 2024 to S$23.64 million as at 31 December 2025.

3. In the review of performance, the factors leading to any material changes in contributions to turnover and earnings by business or geographical segments.

In FY2025, the Group recorded a marginal increase in revenue, mainly due to steady participant demand and additional events conducted within the Business Impact Assessment and Recognition segment, partially offset by a decline in revenue from the Exhibitions segment. The decrease in the Group’s profit before tax in FY2025 was mainly due to higher operating costs and unrealised foreign exchange losses.

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

Not applicable. No forecast or prospect statement for FY2025 has been previously disclosed to shareholders.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

5. 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 effect the group in the next reporting period and the next 12 months

Outlook

The Group remains financially stable and well-capitalised to support its strategic priorities, notwithstanding its lower profit for FY2025.

The Group’s has strengthened its growth platform through strategic investment in VeecoTech Holdings Sdn. Bhd in Malaysia, which are intended to enhance its digital capabilities. In addition, the Group is currently evaluating several potential mergers and acquisitions opportunities and remains selective in pursuing transactions that are aligned with its business focus and financial objectives.

Industry conditions remain influenced by regional economic developments, geopolitical uncertainties and corporate spending behaviour, which may affect discretionary budgets for marketing, branding and event related activities. The industry remains volatile, with ongoing price sensitivity and cost pressures.

With a strong financial position and recognised brands across the region, the Group is well-positioned to manage market uncertainties and advance its growth initiatives. Management remains focused on expanding the Group’s business, strengthening market reach and evaluating opportunities that are aligned with long-term strategic objectives.

Dividend

• (a) Any dividend declared/recommended for the current financial period reported on?

Name of Dividend	:	Final
Dividend Type	:	Cash
Dividend per Share (S$ cents)	:	1.50 cents per ordinary share
Tax Rate	:	Tax exempt (one-tier)

The final dividend is subject to shareholders’ approval at the forthcoming annual general meeting of the Company.

(b) Any dividend declared/recommended for the corresponding period of the immediately preceding financial year?

Name of Dividend	:	Final
Dividend Type	:	Cash
Dividend per Share (S$ cents)	:	1.50 cents per ordinary share
Tax Rate	:	Tax exempt (one-tier)

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

6. Dividend (cont’d)

• (c) Date payable

To be announced at a later date, subject to shareholders' approval of the proposed final dividend at the forthcoming annual general meeting of the Company.

• (d) Book closure date

To be announced at a later date, subject to shareholders' approval of the proposed final dividend at the forthcoming annual general meeting of the Company.

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

Not applicable.

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

No general mandate for IPT has been obtained from the Company’s shareholders.

8. Use of IPO Proceeds

Pursuant to the initial public offering (“ IPO ”) of the Company, the Company raised total proceeds (after deducting expenses incurred in connection with the IPO) amounting to $4.118 million (“ Net Proceeds ”). The Company announced the reallocation of the use of Net Proceeds (“ Reallocation ”) on 2 January 2026, and an update on the use of the Net Proceeds is summarised as follows:

	Net Proceeds after the Reallocation (S$’000)	Amount utilised as at 2 January 2026 (S$’000)	Amount utilised from 3 January 2026 up to the date of this announcement (S$’000)	Balance of Net Proceeds as at the date of this announcement (S$’000)
Expansion into new geographic market and new industry verticals and functional specialisations	1,500	(170)	-	1,330
General working capital	2,618	(2,618)	-	-
Total	4,118	(2,788)	-	1,330

The use of the Net Proceeds is in accordance with the intended use as disclosed in the Company’s offer document dated 14 September 2021 and the reallocation of the Net Proceeds as announced on 2 January 2026.

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AUDIENCE ANALYTICS LIMITED (Company Registration No.: 202113626W) (Incorporated in the Republic of Singapore on 16 April 2021)

__________

9. Review of performance of the Group – turnover and earnings

A breakdown of Sales

		FY2025 S$'000	FY2024 S$'000	Increase/ (Decreased) %
(a)	Sales reported for the first half year	3,473	4,261	(18)
(b)	Operating profit after tax for the first half year	126	1,353	(> 100)
(c)	Sales reported for the second half year	12,483	11,314	10
(d)	Operating profit after tax for the second half year	4,298	4,619	(7)

10. A breakdown of the total annual dividend (in dollar value) for the issuer’s latest full year and its previous full year as follow:

	FY2025 S$'000	FY2024 S$'000
Ordinary shares (tax exempt 1-tier) - Interim dividend -Final (Proposed)	- 3,490	- 3,416
Total Annual Dividend	3,490	3,416

The proposed final ordinary dividend in respect of FY2024 was based on 227,705,910 shares as at 26 February 2025, the date of the Company’s full year results announcement for FY2024. The proposed final ordinary dividend in respect of FY2025 is based on 232,661,763 as at the date of this announcement.

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

12. Disclosure of acquisitions (including incorporations) and realisations of shares since the end of the previous reporting period pursuant to Rule 706A of the Catalist Rules

The Group did not have any acquisitions (including incorporations) and realisations of shares since the end of the previous reporting period, up to 31 December 2025.

13. Disclosure of person occupying a managerial position in the issuer or any of its principal subsidiaries who is a relative of a director or chief executive officer or substantial shareholder of the issuer pursuant to Rule 704(10). If there are no such persons, the issuer must make an appropriate negative statement.

There are no person occupying a managerial position in the Company or any of its principal subsidiaries who is a relative of a director, CEO or substantial shareholder of the Company.

By Order of the Board

Datuk William Ng Chairman and Managing Director 27 February 2026

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