DIVFEX BERHAD — Interim / Quarterly Report 2026

May 20, 2026

DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DIVFex

Leading The Way in Digital Infrastructure

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	INDIVIDUAL QUARTER			CUMULATIVE PERIOD
	UNAUDITED	UNAUDITED		UNAUDITED	UNAUDITED
	3 MONTHS	3 MONTHS		CURRENT	PRECEDING
	31-Mar-26	31-Mar-25	Changes	PTD ENDED	CORRESPONDING
	RM'000	RM'000	%	9 MONTHS	PTD ENDED	Changes
Revenue	16,814	9,070	85.4	70,338	36,120	94.7
Cost of sales	(12,333)	(5,862)	>100.0	(53,203)	(25,319)	>100.0
Gross profit	4,481	3,208	39.7	17,135	10,801	58.6
Other income	282	1,394	(79.8)	709	2,086	(66.0)
Other operating expenses	(3,723)	(3,614)	3.0	(10,897)	(11,299)	(3.6)
Finance costs	(44)	(47)	(6.4)	(155)	(114)	36.0
Share of loss of an equity-accounted associate	(1)	(1)	0.0	(2)	(4)	(50.0)
Profit before tax	995	940	5.9	6,790	1,470	>100.0
Taxation	(666)	(439)	51.7	(1,684)	(947)	77.8
Profit for the financial quarter/period	329	501	(34.3)	5,106	523	>100.0
Other comprehensive income/(loss), net of tax - Item that will be reclassified subsequently to profit or loss
Foreign currency translation for foreign operations, net of tax	26	(29)	>(100.0)	213	257	(17.1)
Other comprehensive income/(loss) for the financial quarter/period, net of tax	26	(29)	>(100.0)	213	257	(17.1)
Total comprehensive income for the financial quarter/period	355	472	(24.8)	5,319	780	>100.0
Profit/(Loss) attributable to:-
Owners of the parent	(111)	558	>(100.0)	3,487	82	>100.0
Non-controlling interests	440	(57)	>(100.0)	1,619	441	>100.0
Profit for the financial quarter/period	329	501	(34.3)	5,106	523	>100.0
Total comprehensive income/(loss) attributable to:-
Owners of the parent	(85)	529	>(100.0)	3,700	339	>100.0
Non-controlling interests	440	(57)	>(100.0)	1,619	441	>100.0
Total comprehensive income for the financial quarter/period	355	472	(24.8)	5,319	780	>100.0
EPS attributable to owners of the parent (sen)
- Basic and diluted	(0.01)	0.07		0.47	0.01

(The above Consolidated Statement of Profit or Loss and Other Comprehensive Income should be read in conjunction with the accompanying explanatory notes attached to these consolidated interim financial information and the audited financial statements for the financial year ended 30 June 2025.)

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DIVFex

Leading The Way in Digital Infrastructure

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026

| | UNAUDITED
AS AT
31-Mar-26
RM'000 | AUDITED
AS AT
30-Jun-25
RM'000 |
| --- | --- | --- |
| Non-Current Assets | | |
| Property, plant and equipment | 27,487 | 37,063 |
| Right-of-use assets | 478 | 654 |
| Goodwill on consolidation | 8,726 | 8,726 |
| Investment in an associate | - | 91 |
| Other investment | 1,796 | 1,796 |
| Deferred tax assets | 1,410 | 1,410 |
| | 39,897 | 49,740 |
| Current Assets | | |
| Inventories | 1,580 | 8,710 |
| Trade receivables | 19,353 | 42,270 |
| Other receivables, deposits and prepayments | 6,497 | 7,713 |
| Contract assets | 1,656 | 2,404 |
| Derivative financial assets | 3 | - |
| Current tax assets | 1,607 | 2,462 |
| Cash and bank balances | 41,778 | 24,217 |
| | 72,474 | 87,776 |
| TOTAL ASSETS | 112,371 | 137,516 |
| Equity attributable to owners of the Company | | |
| Share capital | 60,054 | 60,054 |
| Reverse acquisition reserve | (131,013) | (131,013) |
| Fair value reserve | 406 | 406 |
| Exchange translation reserve | (3,299) | (3,512) |
| Retained earnings | 119,134 | 117,328 |
| | 45,282 | 43,263 |
| Non-controlling interests | 6,990 | 9,032 |
| TOTAL EQUITY | 52,272 | 52,295 |
| Non-Current Liabilities | | |
| Borrowings | 342 | 358 |
| Lease liabilities | 161 | 296 |
| Deferred tax liabilities | 436 | 436 |
| | 939 | 1,090 |
| Current Liabilities | | |
| Trade payables | 42,541 | 66,989 |
| Other payables, deposits and accruals | 1,197 | 3,183 |
| Contract liabilities | 6,786 | 4,941 |
| Derivative financial liabilities | - | 203 |
| Borrowings | 4,025 | 4,344 |
| Lease liabilities | 335 | 398 |
| Redeemable preference shares | 4,000 | 4,000 |
| Provision for restoration cost | 22 | 22 |
| Current tax payables | 254 | 51 |
| | 59,160 | 84,131 |
| | 60,099 | 85,221 |
| TOTAL EQUITY AND LIABILITIES | 112,371 | 137,516 |
| Net assets per share (RM)* | 0.0607 | 0.0580 |

• Net assets per share attributable to owners of the Company is computed based on Total Shareholders' Funds (excluding Non-controlling interests) divided by the total number of ordinary shares in issue.

(The above Consolidated Statement of Financial Position should be read in conjunction with the accompanying explanatory notes attached to these consolidated interim financial information and the audited financial statements for the financial year ended 30 June 2025.)

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DIVFEX BERHAD ("DFX") 200401038851 (075362-P)

Incorporated in Malaysia

DIVFex

Leading The Way to Digital Infrastructure

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

Unaudited

Nine Months Financial Period Ended 31 March 2026

Balance as at 1 July 2025

Profit for the financial period

Foreign currency translation for foreign operations, net of tax

Total comprehensive income for the financial period

Transaction with owners

Dividends paid to owners of the Company

Dividend paid to non-controlling interest

Acquisition of remaining interest in an existing subsidiary

Balance as at 31 March 2026

Unaudited

Nine Months Financial Period Ended 31 March 2025

Balance as at 1 July 2024

Deconsolidation of a subsidiary

Profit for the financial period

Foreign currency translation for foreign operations, net of tax

Total comprehensive income for the financial period

Transaction with owners

Dividends paid to non-controlling interests

Balance as at 31 March 2025

<--- Attributable to owners of the Parent --->
Share capital RM'000	Non-distributable			<-Distributable ->
	Reverse acquisition reserve RM'000	Fair value reserve RM'000	Exchange translation reserve RM'000	Retained earnings RM'000	Total RM'000	Non-controlling interests RM'000	Total equity RM'000
60,054	(131,013)	406	(3,512)	117,328	43,263	9,032	52,295
-	-	-	-	3,487	3,487	1,619	5,106
-	-	-	213	-	213	-	213
-	-	-	213	3,487	3,700	1,619	5,319
-	-	-	-	(2,237)	(2,237)	-	(2,237)
-	-	-	-	-	-	(2,920)	(2,920)
-	-	-	-	556	556	(741)	(185)
60,054	(131,013)	406	(3,299)	119,134	45,282	6,990	52,272
<--- Attributable to owners of the Parent --->
---	---	---	---	---	---	---	---
Share capital RM'000	Non-distributable			<-Distributable ->
	Reverse acquisition reserve RM'000	Exchange translation reserve RM'000	Retained earnings RM'000	Total RM'000	Non-controlling interests RM'000	Total equity RM'000
60,054	(131,013)	(3,772)	111,914	37,183	7,460	44,643
-	-	-	-	-	(96)	(96)
-	-	-	82	82	441	523
-	-	257	-	257	-	257
-	-	257	82	339	441	780
-	-	-	-	-	(115)	(115)
60,054	(131,013)	(3,515)	111,996	37,522	7,690	45,212

(The above Consolidated Statement of Changes in Equity should be read in conjunction with the accompanying explanatory notes attached to these consolidated interim financial information and the audited financial statements for the financial year ended 30 June 2025.)

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DIVFEX

Leading The Way in Digital Infrastructure

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	UNAUDITED PRECEDING FINANCIAL PERIOD ENDED
	CURRENT PERIOD TO DATE ENDED 31-Mar-26 RM'000	31-Mar-25 RM'000
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax	6,790	1,470
Adjustment for non-cash items:
Bad debt written off	291	3
Depreciation of property, plant and equipment	9,612	537
Depreciation of right-of-use assets	289	247
Fair value gain on derivative financial instruments	(206)	(135)
Gain on early termination of a lease contract	(1)	-
Gain on disposal of property, plant and equipment	(86)	(34)
Interest expenses	155	114
Interest income	(227)	(323)
Inventories written down, net of reversal	257	369
Loss on disposal of a subsidiary	-	21
Net unrealised loss on foreign exchange	130	355
Property, plant and equipment written off	4	1
Reversal of impairment losses on receivables	-	(78)
Share of loss of an equity-accounted associate	2	4
Operating profit before working capital changes	17,010	2,551
Net changes in assets	31,469	(27,815)
Net changes in liabilities	(24,726)	24,914
Cash from/(used in) operations	23,753	(350)
Interest paid	-	(7)
Interest received	90	121
Tax paid	(1,235)	(1,541)
Tax refund	611	-
Net cash from/(used in) operating activities	23,219	(1,777)
CASH FLOWS FROM INVESTING ACTIVITIES
Disposal of a subsidiary, net of cash disposed off	-	(76)
Interest received	14	16
Investment in Redeemable Cumulative and Convertible Preference Shares	-	(1,000)
Proceeds from disposal of property, plant and equipment	265	34
Purchase of property, plant and equipment	(219)	(208)
Withdrawal/(Placement) of deposits with licensed banks with maturity more than three months	537	(16)
Liquidation distribution from an associate	89	-
Net cash from/(used in) investing activities	686	(1,250)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid to owners of the Company	(2,237)	-
(Placement)/Withdrawal of pledged fixed deposits	(540)	368
Repayment of lease liabilities	(310)	(248)
Drawdown/(Repayment) of borrowings	292	(1,017)
Acquisition of remaining interest in a subsidiary	(185)	-
Repayment from an associate	1	-
Interest paid	(155)	(107)
Interest received	123	186
Dividends paid to non-controlling interests	(2,920)	(115)
Net cash used in financing activities	(5,931)	(933)
Net changes in cash and cash equivalents	17,974	(3,960)
Cash and cash equivalents at beginning of financial period	10,157	20,103
Effect of foreign exchange on opening balance	212	14
Cash and cash equivalents at end of financial period	28,343	16,157

(The above Consolidated Statement of Cash Flows should be read in conjunction with the accompanying explanatory notes attached to these consolidated interim financial information and the audited financial statements for the financial year ended 30 June 2025.)

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART A:

Notes to the Consolidated Interim Financial Information

A1 Basis of preparation

The consolidated interim financial statements are unaudited and have been prepared in accordance with the requirements outlined in the Malaysian Financial Reporting Standard ("MFRS") 134, Interim Financial Reporting issued by the Malaysian Accounting Standards Board ("MASB") and Rule 9.22 of the ACE Market Listing Requirements of Bursa Malaysia Securities Berhad ("Bursa Securities").

The consolidated interim financial information should be read in conjunction with the audited financial statements for the financial year ended 30 June 2025. The explanatory notes attached to this consolidated interim financial information provide an explanation of events and transactions that are significant to an understanding of the changes in the financial position and performance of the Group since the financial year ended 30 June 2025.

A2 Significant Accounting Policies

The accounting policies and methods of computation and presentation adopted by the Group in these interim consolidated financial statements are consistent with those adopted in the audited financial statements for the financial year ended 30 June 2025, except for the adoption of the following new/revised MFRSs and Amendments to MFRSs:-

Amendments to MFRS 121 Lack of Exchangeability

The adoption of the above Amendments to MFRSs does not have significant financial impact to the Group.

The following are new standards and amendments that have been issued by the MASB but have not been early adopted by the Group:

Amendments to MFRS 9 and MFRS 7 Amendments to the Classification and Measurement of Financial Instruments

Annual Improvements - Volume 11 Amendments to MFRS 1
Amendments to MFRS 7
Amendments to MFRS 9
Amendments to MFRS 10
Amendments to MFRS 107

Amendments to MFRS 9 and MFRS 7 Contracts Referencing Nature-dependent Electricity

MFRS 18 Presentation and Disclosure in Financial Statements

MFRS 19 Subsidiaries without Public Accountability: Disclosures

Amendments to MFRS 19 Subsidiaries without Public Accountability: Disclosures

Amendments to MFRS 121 Translation to a Hyperinflationary Presentation Currency

Amendments to MFRS 10 Sale or Contribution of Assets between an Investor and Its Associate or Joint Venture and MFRS 128

These new and amended standards will have no material impact on the financial statements of the Group upon their initial application.

A3 Qualification of independent auditors' report on preceding annual audited financial statements

The auditors' report on the financial statements for the financial year ended 30 June 2025 was an unqualified opinion.

A4 Seasonal and cyclical factors

The business of the Group was not affected by any seasonal and cyclical factors.

A5 Unusual items due to their nature, size or incidence

There were no unusual items affecting the assets, liabilities, equity, net income, or cash flows during the quarter under review.

A6 Material changes in estimates

There were no material changes in estimates during the quarter under review.

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART A:

Notes to the Consolidated Interim Financial Information

A7 Debt and equity securities

There was no issuance, cancellation, repurchase, resale and repayment of debt and equity securities during the quarter under review.

A8 Dividends paid

During the current financial quarter and financial period-to-date, the Company paid an interim single tier dividend of 0.3 sen per ordinary share amounting to RM2,237,167 on 16 January 2026, in respect of the financial year ending 30 June 2026.

A9 Segmental information

The Group's reportable segments were identified as follows:

• Information and Communication Technology ("ICT") - Provision of a comprehensive range of tele/data communication, network infrastructure, industrial automation and network performance monitoring solutions and related services.

Others segment comprises operations related to investment holding activities, sales and distribution and reselling of hardware and software products, consumer food and related products and services and subsidiaries that have ceased operations and remain inactive.

| Business Segments | ICT
RM'000 | Others
RM'000 | Total
RM'000 | Eliminations
RM'000 | Consolidation
RM'000 |
| --- | --- | --- | --- | --- | --- |
| Nine Months Financial Period Ended 31 March 2026 | | | | | |
| External sales | 70,338 | - | 70,338 | - | 70,338 |
| Inter segment sales | 649 | 6,760 | 7,409 | (7,409) | - |
| Total sales | 70,987 | 6,760 | 77,747 | (7,409) | 70,338 |
| Segment results | 6,984 | 5,754 | 12,738 | (6,020) | 6,718 |
| Finance costs | (180) | (2) | (182) | 27 | (155) |
| Interest Income | 206 | 48 | 254 | (27) | 227 |
| Profit/(Loss) before tax | 7,010 | 5,800 | 12,810 | (6,020) | 6,790 |
| Taxation | (1,684) | - | (1,684) | - | (1,684) |
| Profit/(Loss) for the period | 5,326 | 5,800 | 11,126 | (6,020) | 5,106 |
| Segment assets | 101,137 | 57,455 | 158,592 | (46,221) | 112,371 |

Nine Months Financial Period Ended 31 March 2025

External sales	36,120	-	36,120	-	36,120
Inter segment sales	456	829	1,285	(1,285)	-
Total sales	36,576	829	37,405	(1,285)	36,120
Segment results	1,355	77	1,432	(171)	1,261
Finance costs	(111)	(3)	(114)	-	(114)
Interest Income	314	9	323	-	323
Profit/(Loss) before tax	1,558	83	1,641	(171)	1,470
Taxation	(941)	(6)	(947)	-	(947)
Profit/(Loss) for the period	617	77	694	(171)	523
Segment assets	88,259	54,381	142,640	(39,749)	102,891

Major Customers

Major customers with revenue equal or more than 10% of the Group's total revenue for current financial period are as follows:

	RM'000
Customer A	12,764
Customer B	10,696
Customer C	13,008
	36,468

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART A:

Notes to the Consolidated Interim Financial Information

A10 Related Party Disclosures

Significant related party transactions are as follows:

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000	9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
Sale of goods and services to related parties	116	105	450	373
Purchase of goods and services from related parties	15	21,611	4,755	21,732
Disposal of property, plant and equipment to a related party	72	-	72	-
Corporate advisory services paid/payable to a related party	-	-	-	50
Corporate secretarial services fees paid/payable to a related party	10	15	55	74
Share office, network, data center and other services	123	115	360	352

A11 Carrying amount of revalued assets

There were no changes to the valuation of property, plant and equipment during the quarter under review.

A12 Change in the composition of the Group

On 27 February 2026, the Company completed the acquisition of 245,000 ordinary shares in Finther Tecnologica Sdn. Bhd. ("Finther"), representing the remaining 49% equity interest in Finther for a cash consideration of RM185,000. As a result, the equity interest in Finther held by the Company was increased from 51% to 100%.

Other than the above, there were no changes in the composition of the Group during the quarter under review.

A13 Changes in contingent liabilities or contingent assets

Bank guarantees granted for the quarter under review are as follows:

RM'000

Bank guarantees given by financial institutions in respect of projects of the Group

4,902

A14 Cash and bank balances

For the Consolidated Statement of Cash Flows, cash and cash equivalents include the following:

	AS AT 31-Mar-26 RM'000
Cash and bank balances	11,261
Fixed deposits with licensed financial institutions	30,517
	41,778
Less: Fixed deposits pledged with licensed banks	(11,434)
Less: Fixed deposit with a licensed bank with maturity more than three months	(2,001)
	28,343

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART B:

EXPLANATORY NOTES PURSUANT TO ACE MARKET LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES

BERHAD FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

B1 Detailed analysis of performance

The detailed breakdown of revenue by operating segments of the Group are as follows:

	INDIVIDUAL QUARTER		Variance %	CUMULATIVE PERIOD		Variance %
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000		9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
ICT	17,024	9,230	84.4	70,987	36,576	94.1
Others	3,280	240	>100.0	6,760	829	>100.0
	20,304	9,470	>100.0	77,747	37,405	>100.0
Less: Inter Segment Revenue	(3,490)	(400)		(7,409)	(1,285)
Total Group Revenue	16,814	9,070	85.4	70,338	36,120	94.1

In the current financial quarter under review, the Group recorded a higher revenue of RM16.81 million, compared to revenue of RM9.07 million in the previous corresponding quarter. The higher revenue is due to higher project billings from the ICT business segment.

The detailed breakdown of profit before tax by business segments of the Group are as follow:

	INDIVIDUAL QUARTER		Variance %	CUMULATIVE PERIOD		Variance %
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000		9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
ICT	1,363	125	>100.0	7,774	2,266	>100.0
Others	(368)	815	> (100.0)	(984)	(796)	23.6
Profit before tax	995	940	5.9	6,790	1,470	>100.0

The Group recorded a profit before tax of RM1.00 million in the current financial quarter, compared to profit before tax of RM0.94 million in the corresponding quarter of the preceding year. The higher profit before tax is due to higher profit contribution from the ICT segment.

B2 Variation of results against preceding quarter

	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Dec-25 RM'000
Revenue	16,814	23,687
Profit before tax	995	2,838

The Group recorded a lower revenue of RM16.81 million for the current quarter as compared to revenue of RM23.69 million in the immediate preceding quarter due to lower project billings.

The Group recorded a profit before tax of RM1.00 million, compared to profit before tax of RM2.84 million in the immediate preceding quarter. The slightly lower profit before tax in the current financial quarter under review is due to lower project revenues in the current quarter.

B3 Prospects

The business outlook for the Group remains positive, supported by ongoing demand for data centre services, hyperscale networks, and other ICT sectors in Malaysia. Nevertheless, both quarterly and annual revenue and earnings may continue to be lumpy as system integration business model is dependent on the timing of major project biddings, initiations and deployments. As at the end of March 2026, the Group has a total order book on hand of RM168.7 million, an increase of RM5.7 million compared to RM163.0 million in the preceding quarter.

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART B:

EXPLANATORY NOTES PURSUANT TO ACE MARKET LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES

BERHAD FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

B4 Profit forecast

Not applicable.

B5 Taxation

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000	9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
Current tax
- Malaysia taxation	545	(334)	1,563	409
- Under provision in prior year	121	759	121	759
Deferred tax
- Relating to originating and reversal of temporary differences	-	(166)	-	(221)
- Over provision in prior years	-	180	-	-
	666	439	1,684	947

B6 Unquoted investments and properties

There were no purchase or disposal of unquoted investments and properties during the financial quarter under review.

B7 Quoted securities

There were no acquisitions or disposal of quoted securities during the financial quarter under review.

B8 Status of corporate proposals

There were no corporate proposals in progress as at the date of this report.

B9 Borrowings and debts securities

The Group's borrowings and debts securities as at 31 March 2026 are as follows:

Bank Borrowings

Short term bank borrowing	RM'000
- Trade financing – secured	4,000
- Term loan – secured	25
	4,025
Long term bank borrowing
- Term loan – secured	342
	4,367

Debts Securities

Redeemable Preference Shares ("RPS")	RM'000
RPS to non-controlling interest in a subsidiary company	4,000

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DIVFEX BERHAD ("DFX") 200401036851 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART B:

EXPLANATORY NOTES PURSUANT TO ACE MARKET LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

B10 Changes in material litigation

There was no material litigation against the Group as at reporting date.

B11 Dividends

The Board of Directors proposed a second interim single tier dividend of 0.2 sen per ordinary share in respect of the financial year ending 30 June 2026.

The entitlement date and payment date are on 10 June 2026 and 9 July 2026 respectively.

Total dividend for the financial year ending 30 June 2026 and financial year ended 30 June 2025 are summarised as follows:

	Net Per Share FY2026 (sen)	Net Per Share FY2025 (sen)
First Interim Dividend	0.30	-
Second Interim Dividend	0.20	-
	0.50	-

B12 Earnings per ordinary share

(a) Basic earnings per ordinary share

Basic earnings per ordinary share for the financial period under review is calculated based on the Group's profit/(loss) after tax and non-controlling interests divided by the weighted average ("WA") number of ordinary shares in issue during the financial period.

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000	9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
(Loss)/Profit after tax attributable to the owners of the parent	(111)	558	3,487	82
WA number of ordinary shares in issue ('000)	745,731	745,731	745,731	745,731
Basic (loss)/profit per ordinary share (sen)	(0.01)	0.07	0.47	0.01

(b) Fully diluted earnings per ordinary share

The Group has no potential ordinary shares in issue as at reporting date and therefore, diluted earnings per share has not been presented.

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DIVFEX BERHAD ("DFX") 2004010368S1 (675362-P)

Incorporated in Malaysia

DiVFex

Leading The Way to Digital Infrastructure

PART B:

EXPLANATORY NOTES PURSUANT TO ACE MARKET LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

B13 Derivative financial liabilities

Details of derivative financial liabilities as at 31 March 2026 are as follows:

	Contract/Notional Value RM'000	Fair Value RM'000
Currency forward contracts
- Less than 1 year	841	3

These contracts are not designated as cash flows or fair value hedges and are entered into for periods consistent with currency transaction exposure and fair value changes exposure. Such derivatives do not qualify for hedge accounting.

B14 Profit before tax

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	3 MONTHS ENDED 31-Mar-26 RM'000	3 MONTHS ENDED 31-Mar-25 RM'000	9 MONTHS ENDED 31-Mar-26 RM'000	9 MONTHS ENDED 31-Mar-25 RM'000
Profit before tax is arrived at after charging:
Bad debts written off	291	3	291	3
Depreciation of property, plant and equipment	3,192	188	9,612	537
Depreciation of right-of-use assets	92	76	289	247
Interest expenses	44	47	155	114
Inventories written down, net of reversal	87	100	257	369
Loss on disposal of property, plant and equipment	10	-	10	-
Loss on disposal of a subsidiary	-	21	-	21
Property, plant and equipment written off	4	-	4	1
Realised loss on foreign exchange	51	-	155	7
Unrealised loss on foreign exchange	31	37	158	355
And crediting:
Fair value gain/(loss) on derivative financial instruments	27	(33)	206	135
Gain on disposal of property, plant and equipment	96	34	96	34
Interest income	95	121	227	323
Reversal of impairment losses on receivables	-	(5)	-	78
Realised gain on foreign exchange	69	16	133	212
Unrealised gain on foreign exchange	(14)	-	28	-