DTI GROUP LTD — Interim / Quarterly Report 2026

Feb 26, 2026

2026

DTI Group Ltd

Appendix 4D Half year report Period ending 31 December 2025

Appendix 4D

Half year report

Period ending on 31 December 2025

Name of entity

Name of entity
DTI Group Ltd
ABN or equivalent company reference 15 069 791 091	The information contained in this report relates to the following years: Current half-year ended 31 December 2025 Previous half-year ended 31 December 2024
	Current half-year ended	31 December 2025
	Previous half-year ended	31 December 2024

Results for announcement to the market

	$000s Revenue Increased 33.5% To 5,689 Losses after tax attributable to members Decreased 95.5% To (36) Losses after tax attributable to owners of Decreased theparent 95.5% To (36)

	Dividend payments	Amount per security	Franked amount per security
	Year ended 30 June 2025 Final dividend (cents per share)	-	-
	Half year ended 31 December 2025 Interim dividend (cents per share)	-	-
	Record date for determining entitlement to dividend	n/a
	Date the interim 2025 dividend is payable	n/a

Net tangible assets	Current HY $	Previous HY $
Net tangible assets per ordinary security	$0.002	$0.001
Total interim dividend to be paid on all securities
	Current HY $	Previous HY $
Ordinary securities	nil	nil

Audit/review status

Audit/review status
This report is based on accounts to which o (Tick one)	ne of the following applies:
The accounts have been audited		The accounts have been subject to review	✓
The accounts are in the process of being audited or subject to review		The accounts have not yet been audited or reviewed

If the accounts contain an independent audit report or review that is subject to a modified opinion, emphasis of matter or other matter paragraph, a description of the modified opinion, emphasis of matter or other matter paragraph:

Emphasis of matter relating to going concern

The above information should be read in conjunction with the attached Half Year Report for the period ending 31 December 2025.

This report is based on accounts that have been reviewed.

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Greg Purdy Date: 27 February 2026 Chairman

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2026 Half-year Report

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2026

Contents

Contents ................................................................................................................................................. 2 Directors’ Report .................................................................................................................................. 3 Board of Directors ................................................................................................................................. 3 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income ... 9 Condensed Consolidated Statement of Financial Position ........................................................ 10 Condensed Consolidated Statement of Changes in Equity ........................................................ 11 Condensed Consolidated Statement of Cash Flows .................................................................... 12 Notes to the Condensed Consolidated Financial Statements.................................................... 13 Directors’ Declaration ............................................................................................................................ 18 Corporate Directory ............................................................................................................................... 22

P a g e Half-year Report 2026

P a g e | 2 DTI

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Directors’ Report
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Directors’ Report

In compliance with the provisions of the Corporations Act (2001), the Directors of DTI Group Ltd (“DTI” or “Company”) present the financial report of the Company and its subsidiaries (“Group”) for the half year ended 31 December 2025.

Board of Directors

Mr. Purdy is an experienced corporate executive in the technology and communications sectors and has led major technology projects throughout his career. Mr. Purdy is a former senior executive with NTT Data, Hewlett Packard, Telstra, and the Tenix Group.

Mr. Gallagher has experience in industrial automation, building technology, power systems and payment solutions and has held senior executive positions with a range of engineering technology companies including Vix Technology, ERG Ltd and Siemens AG. More recently Steve has been a director of several listed and public companies including Hong Kong listed CCRTT, Optal Ltd, Vix Technology Ltd, KubaPay, Littlepay, Orbital UAV and Snapper Services.

Mr. Lewis was appointed to the Board on 16 October 2018. Mr. Lewis holds a Bachelor of Economics from Monash University and has a background in real estate, hospitality and project management and currently holds a senior management position with Morris Group, a privately held business operating across the tourism, hospitality, renewable energy, finance, technology, and aviation sectors.

Mr. Afentoulis was appointed to the Board on 19 November 2019. Mr. Afentoulis is a qualified chartered accountant and a graduate of the Australian Institute of Company Directors. With more than 16 years’ experience in professional services and senior executive positions including finance, management, and corporate strategy with multiple IT service and technology companies.

Mr. Gillespie joined the Board in November 2022 and has over 20 years of experience in the Smart Parking and Transportation marketplace where he has held several leadership positions. Mr. Gillespie is currently the Managing Director and CEO of ASX listed, Smart Parking, (ASX:SPZ), a position he has held since January 2013. Before joining Smart Parking, Paul was a leading figure in the UK parking industry, having held senior positions at Xerox Parking Services where he was successful in leading two business units providing hardware and software solutions to a variety of public and private organisations.

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Directors’ Report
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Company Secretary

Mr. Jack Rosagro

Mr Rosagro’s appointment was effective on the 17th of December 2025.

Mr Rosagro is an experienced Company Secretary and Corporate Governance Advisor to a portfolio of ASX listed companies in a range of industries including Software, Biotechnology, and Mineral Exploration.

Mr Rosagro’s qualifications include a Bachelor of Commerce (Finance) and a Graduate Diploma in Applied Corporate Governance. He is a fellow member of the Governance Institute of Australia.

Principal activities

The principal activities of the Group for the financial period were the development, manufacture and supply of integrated surveillance, passenger communication systems, telematics and fleet management solutions for the global mass transit industry and other related markets.

There were no significant changes in the nature of the activities of the Group during the period.

Operating and Financial Review

DTI’s customers are transit agencies, transit vehicle manufacturers and transit operators. The Company offers the following products and services:

• Advanced surveillance solutions:

  • specialised hardware systems incorporating video, audio, GPS tracking, communications, and high-speed recording technology; and

  • sophisticated device and data management software to provide comprehensive, fleet-wide, CCTV and vehicle management solutions.

• Passenger communication solutions:

  • specialised hardware systems such as graphical and high brightness displays;

  • public address and hearing aid loop communications, passenger emergency communications;

  • driver awareness systems incorporating live viewing of passengers, supported by sophisticated device and content management software to provide a comprehensive, fleetwide, passenger information management solution; and

  • real time passenger information presentations and infotainment systems on graphical displays.

Video analytics:

• patented algorithms to capture the intersection point between the overhead power line and the pantograph arm; and

• advanced machine learning algorithms for driver monitoring and object detection.

• Telematics solutions:

• integration to vehicle systems to provide real time information;

• Liveview surveillance cameras;

• Customised operational reporting.

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Directors’ Report
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• Managed services:

• video management, vehicle data analysis and monitoring, schedule adherence analysis; and

• IT infrastructure, help desk, technical support, monitoring, and first-line maintenance.

DTI markets and distributes its product range to customers worldwide, both directly and in conjunction with a network of integrators and business partners.

Shareholder returns

The table below sets out summary information about the Group’s earnings and movement in shareholder wealth for the half year ended 31 December 2025.

		31 December 2025	31 December 2024
Operating Revenue	$	5,689,073	4,262,742
EBITDA / (negative EBITDA)	$	464,122	(243,538)
EBIT / (negative EBIT)	$	145,975	(554,797)
Net loss after tax	$	(35,624)	(787,623)
Basic loss per share	cps	(0.0040)	(0.18)

Net profit/(loss) amounts have been calculated in accordance with Australian Accounting Standards (AASBs).

During the half year ended 31 December 2025, DTI reported revenue of $5.69 million (Dec 2024: $4.26 million), a 33% per cent increase attributed to the timing of major project deliveries, commencement of new projects and availability of products.

DTI recorded positive EBIT of $0.146 million (Dec 2024: negative $0.555 million). Gross margin was $0.878 million higher than the PCP with a 4.62% improvement (2025: 47.72%, 2024: 43.10%) in the gross margin percentage.

Operational & Corporate expenses were $0.091 million (4%) higher than the comparison period.

Cash Flow

Negative operating cash flow of $0.351 million (Dec 2024: negative $0.836 million) for the half-year.

$0.171 million was applied to investments in plant & equipment and other assets. Financing inflows amounted to $0.790 million.

Financial Position

As at the conclusion of the half year, DTI maintained positive cash reserves of $0.564 million. Net assets were $4.7 million including the $0.564 million in cash. Current assets and liabilities were $7.8 million and $4.6 million respectively.

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Directors’ Report
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Review of principal business

Project Wins and Delivery Progress

Rio Tinto – Autonomous Locomotives, Pilbara (Australia)

During Q1 FY26, DTI was awarded a contract valued at over AUD $2 million by Rio Tinto to supply more than 190 ruggedised Network Video Recorders (NVRs). These units will be deployed on autonomous locomotives and un‑gated railway crossings in the Pilbara region of Western Australia, providing event monitoring and enhancing operational safety.

Deliveries commenced in December 2025, with the first 25 NVRs shipped in Q2 FY26. The project remains on schedule, with final deliveries expected to be completed by June 2026. This contract further strengthens DTI’s position as a leading supplier of robust video and data solutions to the mining and heavy rail sectors.

Expansion in Europe and Global Framework Agreement with CAF

Re ‑ establishment of Direct European Presence

In H1 FY26, DTI reactivated its direct sales and operational presence in Western Europe. The Company has invested in dedicated sales, project management and operational resources to better service OEM and operator customers in the region.

As an early result of this renewed focus, DTI EMEA secured its first UK contract with CAF for the supply of CCTV systems for a fleet of new trains. This win provides a strong platform for further growth in the UK and wider European rail markets.

Global Master Framework Agreement with CAF

DTI has executed a global Master Framework Agreement with CAF, the leading Spanish train manufacturer. The agreement standardises commercial and technical terms for DTI’s public address, closed‑circuit television and information systems (PACIS) across CAF’s global projects.

Two contracts have already been awarded under this framework, including the aforementioned UK train CCTV project. The agreement is expected to streamline the tendering and contracting process with CAF and underpin a growing pipeline of international rolling stock opportunities.

Public Transport and Smart Mobility Solutions

Automated Passenger Counting – Volgren / PTA Western Australia

DTI is partnering with Volgren Australia and the Western Australian Public Transport Authority to deploy automated passenger counting (APC) systems on new and retrofitted buses. The technology is designed to:

• Improve the accuracy of patronage and fare collection data;

• Identify fare evasion hotspots; and

• Support optimisation of routes, service frequencies and capacity planning.

This project further embeds DTI’s solutions within the Western Australian public transport network and ‑ demonstrates the Company’s capability in smart mobility and data driven transport operations.

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Directors’ Report
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Recurring Revenue and Maintenance Contract Growth

PTA Western Australia – Rail Maintenance

‑ In Q2 FY26, DTI entered into a 5 year contract valued at $517,862 with the Public Transport Authority of Western Australia for ongoing maintenance of passenger information and surveillance hardware and software across metro and regional rail fleets. This agreement strengthens DTI’s recurring revenue base and ‑ supports long term customer relationships with a key Australian transport authority.

Alstom – Barcelona Trams (Spain)

‑ DTI EMEA also signed a 3 year maintenance and support contract with Alstom, valued at €156,300, for the ongoing support of DTI’s CCTV systems installed on new trams in Barcelona. This contract provides ‑ recurring revenue in Europe and reinforces DTI’s credentials as a long term technology and service partner to global rolling stock manufacturers.

Eastern European Growth and MDR ‑ 7 Orders

‑ DTI’s long standing integration partner in Eastern Europe won multiple tram and bus CCTV projects during H1 FY26, resulting in an order for an additional 100 MDR‑7 on‑board servers. These units are in addition to 120 MDR‑7 servers already delivered in the first half of FY26.

The MDR‑7 platform continues to gain traction as a core component of DTI’s on‑board video and data offering, supporting both new build and retrofit opportunities in the region.

Strategy and Outlook

DTI continues to execute its strategy of developing surveillance, communication and passenger information products and solutions for the mass transit industry with a focus on the rail, light rail, truck, and bus verticals. DTI continues to refresh the hardware and software suite to meet and exceed the evolving needs of our current and future customers.

DTI has an identified opportunity pipeline of $175 million which relates to work that is expected to be awarded over the next four years, including approximately $40 million expected to be decided in the next six months. There is significant investment being made in public transport across the globe and this has increased the quantity of tenders being released. Realisation of this opportunity pipeline is expected to provide a baseload revenue for the Company from which it can continue to grow its market share and develop new products and solutions for its customers.

Significant Changes in State of Affairs

There were no significant changes in the state of affairs of the consolidated entity during the financial halfyear.

Auditor’s independence declaration

The auditor’s independence declaration, as required under section 307C of the Corporations Act 2001, is included on page 21 of the half-year report.

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Directors’ Report
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This Directors’ report is signed in accordance with a resolution of the Board of Directors made pursuant to section 306(3) of the Corporations Act 2001 .

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Greg Purdy Chairperson 27 February 2026 Melbourne, Australia

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Financial Statements

Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income

for the half-year ended 31 December 2025

for the half-year ended 31 December 2025
Note	31 Dec 2025 $ 31 Dec 2024 $ 5,689,073 4,262,742 (2,974,023) (2,425,406)
Sales revenue 2 Cost of goods sold Gross margin Operational overheads Impairment reversal / (expense) 3 Other income Other expenses 3 Corporate overheads Depreciation/amortisation Net interest Net loss before tax Tax expense Net loss after tax Other comprehensive income/(loss) Items that may be reclassified to profit or loss: Exchange differences Total other comprehensive income/(loss) Total comprehensive loss for the period Total comprehensive loss is attributable to: Owners of DTI Group Ltd Loss per share for loss attributable to the ordinary equity holders of the Company: Basic loss per share (cents per share) Diluted loss per share (cents per share)
	2,715,050 1,837,336 (1,286,916) (1,016,632) (84,000) (57,297) 14,439 8,019 (3,850) 55,293 (890,601) (1,070,257) (318,147) (311,259) (181,599) (232,826)
	(35,624) (787,623) – –
	(35,624) (787,623) (81,288) (23,966)
	(81,288) (23,966)
	(116,912) (811,589)
	(116,912) (811,589)
	(0.0040) (0.18) (0.0040) (0.18)

The above condensed consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes.

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Financial Statements

Condensed Consolidated Statement of Financial Position

as at 31 December 2025

as at 31 December 2025
Note	31 Dec 2025 $ 30 June 2025 $
Current assets Cash and cash equivalents Trade and other receivables 4 Contract assets Inventories Other current assets 5 Total current assets Non-current assets Other assets 5 Property, plant and equipment Intangible assets 6 Contract assets Right of use asset Total non-current assets Total assets Current liabilities Trade and other payables Contract liabilities Borrowings Lease liability Provisions Total current liabilities Non-current liabilities Borrowings Provisions Lease liability Total non-current liabilities Total liabilities Net assets Equity Contributed equity 7 Reserves Accumulated losses Total equity	564,098 297,868 1,869,873 2,232,239 749,778 445,318 4,030,988 3,730,780 561,986 790,390
	7,776,723 7,496,595
	125,000 – 180,235 193,096 2,062,828 2,142,627 – 102,322 153,303 105,018
	2,521,366 2,543,063
	10,298,089 10,039,658
	2,704,815 3,659,960 803,109 417,730 385,687 246,458 117,171 109,489 625,885 747,144
	4,636,667 5,180,781
	700,763 – 248,157 74,267 53,227 –
	1,002,147 74,267
	5,638,814 5,255,048
	4,659,275 4,784,610
	38,519,949 38,528,372 56,565 137,853 (33,917,239) (33,881,615)
	4,659,275 4,784,610

The above condensed consolidated statement of financial position should be read in conjunction with the accompanying notes.

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Financial Statements

Condensed Consolidated Statement of Changes in Equity

for the half-year ended 31 December 2025

	Contributed Equity $	Employee Share Plan Reserve Foreign Currency Translation Reserve $ $	Accumulated Losses Total $ $	Accumulated Losses Total $ $
At 1 July 2025 Loss for the period Other comprehensive income/(loss) Total comprehensive income/(loss) for the period Transactions with owners in their capacity as owners Shares issued to employees Issue of share capital Capital raising costs At 31 December 2025 At 1 July 2024 Loss for the period Other comprehensive loss Total comprehensive loss for the period Transactions with owners in their capacity as owners Shares issued to employees Issue of share capital Shares issued to extinguish loan At 31 December 2024
	38,528,372	478,968 (341,115)	(33,881,615)	4,784,610
			(35,624)	(35,624)
		(81,288)		(81,288)
		(81,288)	(35,624)	(116,912)
	–	– –	–	–
	–	– –	–	–
	(8,423)	– –	–	(8,423)
	38,519,949	478,968 (422,403)	(33,917,239)	4,659,275
	35,908,371 – –	478,968 (302,477) – – – (23,966)	(32,180,916) (787,623) –	3,903,946 (787,623) (23,966)
	–	– (23,966)	(787,623)	(811,589)
	– – –	– – – – – –	– – –	– – –
	35,908,371	478,968 (326,443)	(32,968,539)	3,092,357

The above condensed consolidated statement of changes in equity should be read in conjunction with the accompanying notes.

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Financial Statements

Condensed Consolidated Statement of Cash Flows

for the half-year ended 31 December 2025

for the half-year ended 31 December 2025
	31 Dec 2025 $ 31 Dec 2024 $ 6,185,201 4,190,731 (6,450,414) (4,896,445) 1,281 1,198 (87,298) (131,009) – –
Cash flows used in operating activities Receipts from customers Payments to suppliers and employees Interest received Interest paid Tax Paid Net cash inflow/(outflow) used in operating activities Cash flows used in investing activities Payments for plant and equipment Proceeds from sale of plant and equipment Payments for intangible assets Net cash outflow used in investing activities Cash flows from financing activities Repayment of principle portion of lease liabilities Proceeds from borrowings Repayment of borrowings Net cash inflow from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the period Effect of foreign exchange on opening balances Cash and cash equivalents at the end of the period
	(351,230) (835,525)
	(7,250) (1,777) – – (164,131) (119,144) (171,381) (120,921) (52,975) (50,704) 923,243 1,026,969 (79,795) (63,134) 790,473 913,131 267,862 (43,315) 297,868 478,362 (1,632) 11,346 564,098 446,393

The above condensed consolidated statement of cash flows should be read in conjunction with the accompanying notes.

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Notes to the Financial Statements

Notes to the Condensed Consolidated Financial Statements

Note 1: Basis of preparation of half-year report

This condensed consolidated interim financial report for the half-year reporting period ended 31 December 2025 has been prepared in accordance with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Act 2001.

This condensed consolidated interim financial report does not include all the notes of the type normally included in an annual financial report. Accordingly, this report is to be read in conjunction with the annual report for the year ended 30 June 2025 together with public announcements and documents made by the Company during the interim reporting period in accordance with the continuous disclosure obligations of the Corporations Act 2001 and ASX Listing Rules.

DTI is a for-profit company, limited by shares, incorporated in Australia and its shares have been publicly traded on the Australian Securities Exchange since 9 December 2014.

The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period.

Note 2: Segment information

The CODM is the Chief Executive Officer (CEO) who monitors the operating results of the consolidated Group and organises its business activities and product lines to serve the global mass transit industry. The performance of the consolidated Group is evaluated based on Earnings before Interest, Taxes, Depreciation and Amortisation (“EBITDA”) which is measured in accordance with the Group’s accounting policies. The Group only has one reportable segment which is the transit industry.

The following is an analysis of the Group’s revenue and results from continuing operations by the reportable segment.

segment.
Segment Revenues and Results		31 Dec 2025 $	31 Dec 2024 $
Sales revenue Cost of goods sold Gross Margin Gross Margin % Other income Impairment of inventory Impairment of Trade Receivables Foreign exchange gain/(loss) Operational overheads Corporate overheads EBITDA Depreciation/amortisation EBIT Net Interest and finance loss Net loss before tax Tax benefit/(expense) Net loss after tax	(1,286,916) (890,601)	5,689,073 (2,974,023)	4,262,742 (2,425,406)
		2,715,050 48% 14,439 (60,000) (24,000) (3,850) (1,016,632) (2,177,517) (1,070,257)	1,837,336 43% 8,019 (60,000) 2,703 55,293 (2,086,889)
		464,122 (318,147)	(243,538) (311,259)
		145,975 (181,599)	(554,797) (232,826)
		(35,624) –	(787,623) –
		(35,624)	(787,623)

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Notes to the Financial Statements

Note 2: Segment information (cont’d)

Segment Assets and Liabilities	31 Dec 2025 $	30 June 2025 $
Total Assets & Liabilities Consolidated total assets Consolidated total liabilities Geographical Assets Australia Others Geographical Liabilities Australia Others		10,039,658 5,255,048
	10,298,089
	5,638,814
		9,554,240 485,418
	9,666,101
	631,988
	10,298,089	10,039,658
		4,871,390 383,658
	5,195,013
	443,801
	5,638,814	5,255,048

Major customers

DTI supplies goods and services to a broad range of customers in the transit industry. During the reporting period, five (Dec 2024: five) major customers accounted for more than 60 per cent (Dec 2024: 59 per cent) of the Group’s revenue.

Note 3: Impairment costs and other expenses

Note 3: Impairment costs and other expenses
	31 Dec 2025 $	31 Dec 2024 $
Impairment reversal / (expense) Inventory Trade Receivables Other Expenses Foreign exchange (loss) / gain		(60,000) 2,703
	(60,000)
	(24,000)
	(84,000)	57,297
	(3,851)	55,293
	(3,851)	55,293

Note 4: Trade and other receivables

Trade receivables and other receivables are recorded at amounts due less any allowance for doubtful debts.

	31 Dec 2025 $	30 Jun 2025 $
Current Trade receivables (net of expected credit loss) Other debtors		1,977,245 254,994
	1,659,574
	210,299
	1,869,873	2,232,239

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Notes to the Financial Statements

Note 4: Trade and other receivables (cont’d)

Impaired trade receivables

At 31 December 2025, the assessment of expected credit loss associated with the Group’s trade receivables is conducted on a forward looking basis with a current balance of $32,874.

Note 5: Other assets

	31 Dec 2025 $ 30 Jun 2025 $
Other Assets – Current Cash deposit held for bank guarantee Cash deposit Prepayments Other Assets – Non-Current Cash deposit held for bank guarantee	50,000 275,000 104,247 106,755 407,739 408,635
	561,986 790,390
	125,000 –

Other Assets cash deposits:

– For bank guarantees – Current – The Company has given bank guarantees relating to performance requirements of contracts. A bank guarantee in relation to this contract of $50,000 (2025: $150,000) is included in the amounts above.

– For bank guarantees – Non-current – Under the contract for the lease of land on which the office and workshop facilities are situated, the Company may at some future point (at the option of the Lessor) be required to “make good” the land and remove the building and any improvements thereon. A bank guarantee of $125,000 (2025: $125,000) for this contract is included in the amounts above. Due to the intended extension of the lease, the cash deposit held for the bank guarantee has been reclassified from current to non-current as at 31 December 2025.

– Other cash deposit – Current – Additional cash deposits relate to the cash backing of credit cards and an undeposited foreign cheque.

The cash deposits noted above are therefore, not available for general use by the Group.

Note 6: Intangible assets

	Development Costs Patents Total $ $ $
At 31 December 2025 Cost (gross carrying amount) Accumulated amortisation Net carrying amount Movements in carrying amounts Balance at 1 July 2025 Additions Amortisation expense (net) Net carrying amount
	2,894,812 887,568 3,782,380
	(1,068,108) (651,444) (1,719,552)
	1,826,704 236,124 2,062,828
	1,906,609 236,018 2,142,627
	136,861 27,270 164,131
	(216,766) (27,164) (243,930)
	1,826,704 236,124 2,062,828

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Notes to the Financial Statements

Note 6: Intangible assets (cont’d)

At 30 June 2025 Cost (gross carrying amount) Accumulated amortisation Net carrying amount Movements in carrying amounts Balance at 1 July 2024 Additions Amortisation expense Net carrying amount	2,757,951 889,871 3,647,822 (851,342) (653,853) (1,505,195)
	1,906,609 236,018 2,142,627
	2,116,923 264,657 2,381,580 193,915 25,904 219,819 (404,229) (54,543) (458,772)
	1,906,609 236,018 2,142,627

(a) Development costs

Development costs are carried at cost less accumulated amortisation and accumulated impairment losses. The net development costs have been subject to impairment testing. If an impairment indicator arises, the recoverable amount is estimated, and an impairment loss is recognised to the extent that the recoverable amount is lower than the carrying amount.

(b) Patents

Patents have been externally acquired and are carried at cost less accumulated impairment losses. This intangible asset has been assessed as having a useful life and is amortised using the straight-line method over a period of 10 years. The patents have been granted for between fifteen and twenty years by the relevant government agency. If an impairment indication arises, the recoverable amount is estimated, and an impairment loss is recognised to the extent that the recoverable amount is lower than the carrying amount.

Note 7: Contributed equity

Note 7: Contributed equity
	31 Dec 2025 No. 31 Dec 2025 $ 30 Jun 2025 No.	30 Jun 2025 $
Ordinary shares Balance at the beginning of financial period Issue of share capital Capital raising costs Balance at the end of the financial period*	895,548,853 38,528,372 446,997,439 – – 448,551,414 – (8,423) –	35,908,371 2,691,309 (71,308)
	895,548,853 38,519,949 895,548,853	38,528,372

*Balance excludes 1,553,975 Treasury Shares held in trust for the DTI Employee Share Plan (DESP) which is currently on hold.

Fully paid ordinary shares carry one vote per share and carry the right to dividends.

Ordinary shares have no par value and the Company does not have a limited amount of authorised capital.

Please note that the capital raising costs in the above table relate to costs incurred for the rights issue completed in June 2025 with invoices received after the reporting date.

Note 8: Going Concern

The half-year financial statements have been prepared on a going concern basis, which contemplates the continuity of normal business activity and the realisation of assets and the settlement of liabilities in the ordinary course of business.

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Notes to the Financial Statements

Note 8: Going Concern (cont’d)

The Group has incurred net losses before tax of $35,624 (31 December 2024: $(787,623)) for the half year ended 31 December 2025. As of 31 December 2025, the group had cash and cash equivalents of $564,098 (30 June 2025: $297,868).

The Directors believe the Group will continue as a going concern based on the following considerations:

• The business forecast shows positive cash flow for the next 12 months;

• The successful implementation of the turnaround plan including a continued focus on projects and contracts that generate positive returns;

• Continued improvement in project performance coupled with a strong working capital and net asset position;

• Continued reduction of cash burn; and

• Implementation of the new strategy to return DTI Group to profitability.

The ability of the Group to continue as a going concern may be dependent upon continued financial support from its Directors, related parties and creditors, and on securing additional funding through capital raising or debt funding to continue to meet its working capital requirements in the next 12 months. These conditions indicate a material uncertainty that may cast significant doubt that the Group will continue as a going concern and therefore, that it may be unable to realise its assets and discharge its liabilities in the normal course of business.

Should the Group be unable to continue as a going concern, it may be required to realise its assets and extinguish its liabilities other than in the normal course of business and at amounts different from those stated in the financial report. The financial report does not include any adjustments relating to the recoverability and classification of recorded asset amounts nor to the amounts and classification of liabilities that may be necessary should the Group be unable to continued as a going concern.

Note 9: Subsequent events

No matters or circumstances have arisen that have significantly affected or may significantly affect the operations of DTI Group Ltd, the results of those operations or the state of affairs of DTI Group Ltd in subsequent years that is not otherwise disclosed in this report.

Note 10: Fair value measurement of financial instruments

The carrying amount of financial assets and financial liabilities recorded in the financial statements represents their respective net fair values.

The estimated fair value of financial instruments has been determined by the Company using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Company upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts.

For cash and cash equivalents, current receivables, accounts payable, interest accrual and short-term debts, the carrying amounts approximate fair value, because of the short maturity of these instruments, and therefore fair value information is not included.

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Directors’ Declaration

Directors’ Declaration

In the opinion of the directors of the Company:

• (a) The financial statements and notes as set out on pages 9 to 17 are in accordance with the Corporations Act 2001 and:

• (i) comply with Accounting Standards, the Corporations Regulations 2001 and other mandatory professional reporting requirements.

• (ii) give a true and fair view of the consolidated entity's financial position as at 31 December 2025 and of its performance for the half-year ended on that date.

• (b) In the directors' opinion, there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.

This declaration is made in accordance with a resolution of the Board of directors and is signed for and on behalf of the directors by:

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Greg Purdy

Chairperson

27 February 2026 Melbourne, Australia

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Independent Auditor’s Review Report

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Independent Auditor’s Review Report

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Auditor’s Independence Declaration

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Corporate Directory

Directors Mr Greg Purdy Non-Executive Chairman Mr Steve Gallagher Non-Executive Director Mr Andrew Lewis Non-Executive Director Mr Chris Afentoulis Non-Executive Director Mr Paul Gillespie Non-Executive Director Company Secretary Mr Jack Rosagro Registered and 31 Affleck Road Principal Office Perth Airport WA 6105 Telephone: (08) 9479 1195 Facsimile: (08) 9479 1190 Website: www.dti.com.au Auditor Hall Chadwick WA Audit Pty Ltd 283 Rokeby Road Subiaco WA 6008 Share Registrar Computershare Investor Services Pty Limited Yarra Falls 452 Johnston Street Abbotsford Vic 3067 Banker Commonwealth Bank of Australia 300 Murray Street Perth WA 6000 Stock Exchange Listing DTI Group Ltd shares are listed on the Australian Securities Exchange (ASX code: DTI)

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