EFFICIENT E-SOLUTIONS BERHAD — Interim / Quarterly Report 2026

May 27, 2026

Efficient®

A Name You Can Trust

EFFICIENT E-SOLUTIONS BERHAD

Company No. 200301030059 (632479-H)
(Incorporated in Malaysia)

QUARTERLY REPORT ON CONSOLIDATED RESULTS

FOR THE FIRST QUARTER ENDED
31 MARCH 2026

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

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

	Individual Quarter		Cumulative Quarter
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	RM	RM	RM	RM
Revenue	8,131,589	13,295,803	8,131,589	13,295,803
Cost of sales	(3,157,441)	(7,855,313)	(3,157,441)	(7,855,313)
Gross profit	4,974,148	5,440,490	4,974,148	5,440,490
Other operating income	407,860	473,198	407,860	473,198
Administrative and operating expenses	(5,483,822)	(5,428,333)	(5,483,822)	(5,428,333)
(Loss)/Profit from operations	(101,814)	485,355	(101,814)	485,355
Finance costs	(7,744)	(6,180)	(7,744)	(6,180)
Interest income	161,046	147,568	161,046	147,568
Profit before tax	51,488	626,743	51,488	626,743
Income tax expense	(319,567)	(492,808)	(319,567)	(492,808)
Net (loss)/profit for the period	(268,079)	133,935	(268,079)	133,935
Other comprehensive (loss)/income
Exchange translation differences on foreign operations	9,933	9,050	9,933	9,050
Total comprehensive (loss)/income for the period	(258,146)	142,985	(258,146)	142,985
(Loss)/Profit for the period attributable to :
Equity holders of the parent	(267,656)	134,353	(267,656)	134,353
Non-controlling interests	(423)	(418)	(423)	(418)
	(268,079)	133,935	(268,079)	133,935
Total comprehensive (loss)/income for the period attributable to :
Equity holders of the parent	(257,723)	143,403	(257,723)	143,403
Non-controlling interests	(423)	(418)	(423)	(418)
	(258,146)	142,985	(258,146)	142,985
(Loss)/Profit per share attributable to equity holders of the parent :
Basic ( sen )	(0.03)	0.01	(0.03)	0.01
(The condensed consolidated statement of comprehensive income should be read in conjunction with the audited financial statements for the year ended 31 December 2025.)

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026

	(Unaudited)As at31.03.2026	(Audited)As at31.12.2025
	RM	RM
ASSETS
Non-current assets
Property, plant and equipment	55,009,380	55,427,051
Investment properties	38,514,016	38,656,014
Intangible assets	2,400,068	2,479,428
Right of use asset	893,670	959,413
Goodwill on combination	35,822,908	35,699,307
Deferred tax assets	919,877	899,531
	133,559,919	134,120,744
Current assets
Inventories	413,916	425,765
Trade receivables	5,349,616	5,601,842
Other receivables	4,514,215	3,138,956
Tax recoverable	127,440	117,346
Contract assets	987,803	566,682
Investment securities	8,456,693	8,412,330
Deposits with licensed banks	14,948,349	16,726,077
Cash and bank balances	10,587,806	10,697,520
	45,385,838	45,686,518
Total assets	178,945,757	179,807,262
EQUITY AND LIABILITIES
Equity attributable to equity holders of the parent
Share capital	118,581,954	118,581,954
Share option outstanding	1,282,989	1,120,944
Reserves	1,537,765	1,537,765
Exchange translation reserve	(25,572)	(35,505)
Retained earnings	45,605,396	45,873,052
	166,982,532	167,078,210
Non-controlling interest	168,943	169,366
Total equity	167,151,475	167,247,576
Non-current liabilities
Hire purchase payable	107,935	189,152
Deferred tax liabilities	3,415,946	3,322,836
Lease liabilities	65,006	181,157
	3,588,887	3,693,145
Current liabilities
Trade payables	415,315	413,947
Other payables	3,807,065	3,875,125
Contract liabilities	3,416,683	4,244,245
Hire purchase payable	149,218	100,130
Lease liabilities	270,063	130,672
Tax Payable	147,051	102,422
	8,205,395	8,866,541
Total liabilities	11,794,282	12,559,686
Total equity and liabilities	178,945,757	179,807,262

(The condensed consolidated statement of financial position should be read in conjunction with the audited financial statements for the year ended 31 December 2025.)

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE QUARTER ENDED 31 MARCH 2026

	Non-Distributable			Distributable
	Share Capital	Foreign Currency Translation Program	Share Option Outstanding	Retained Earnings	Total	Non-Controlling Interests	Total Equity
	RM	RM	RM	RM	RM	RM	RM
FINANCIAL YEAR ENDED 31 DECEMBER 2025
As at 1 January 2025	118,581,954	1,530,808		47,538,356	167,651,118	171,614	167,822,732
Profit/(Loss) for the year	-	-	-	(1,665,304)	(1,665,304)	(2,248)	(1,667,552)
Other comprehensive income for the year
- foreign currency translation	-	(28,548)	-	-	(28,548)	-	(28,548)
Total comprehensive income/(loss) for the year	-	(28,548)	-	(1,665,304)	(1,693,852)	(2,248)	(1,696,100)
Employee share options	-	-	1,120,944	-	1,120,944	-	1,120,944
As at 31 December 2025	118,581,954	1,502,260	1,120,944	45,873,052	167,078,210	169,366	167,247,576
FINANCIAL PERIOD ENDED 31 MARCH 2026
As at 1 January 2026	118,581,954	1,502,260	1,120,944	45,873,052	167,078,210	169,366	167,247,576
Loss for the year	-	-	-	(267,656)	(267,656)	(423)	(268,079)
Other comprehensive income for the year
- foreign currency translation	-	9,933	-	-	9,933	-	9,933
Total comprehensive income/(loss) for the year	-	9,933	-	(267,656)	(257,723)	(423)	(258,146)
Employee share options	-	-	162,045	-	162,045	-	162,045
As at 31 March 2026	118,581,954	1,512,193	1,282,989	45,605,396	166,982,532	168,943	167,151,475

(The condensed consolidated statement of changes in equity should be read in conjunction with the audited financial statements for the year ended 31 December 2025.)

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW FOR THE QUARTER ENDED 31 MARCH 2026

	31.12.2026	31.12.2025
	RM	RM
CASH FLOWS FROM OPERATING ACTIVITIES
Profit/(Loss) before taxation:	51,488	(464,459)
Adjustments for:
Allowance of expected credit losses	-	40,750
Bad debts written off	-	40,650
Depreciation of investment properties	146,998	656,784
Depreciation of property, plant and equipment	526,895	2,068,507
Depreciation of right of use asset	78,876	339,059
Amortisation of intangible asset	159,400	637,598
Fair value gain on FVTPL financial assets	(26,800)	(122,682)
Gain on disposal of property, plant and equipment	-	(79,958)
Property, plant and equipment written off	-	83
Dividend income	(12,809)	(26,847)
Interest income	(161,046)	(646,244)
Interest expenses	7,744	29,151
Investment income from investment securities	(13,585)	(60,542)
Share based compensation	162,045	1,120,944
Unrealised loss on foreign exchange	(1,560)	30,907
Operating profit before changes in working capital	917,646	3,563,701
Decrease/(Increase) in inventories	11,849	(660)
(Increase)/Decrease in trade and other receivables	(1,046,273)	499,848
Changes in contract assets/liabilities	(1,248,683)	2,459,144
Increase/(Decrease) in trade and other payables	(190,290)	(1,237,566)
Cash generated from operations	(1,555,751)	5,284,467
Tax paid, net of tax paid	(212,269)	(728,299)
Net cash from operating activities	(1,768,020)	4,556,168
CASH FLOWS FROM INVESTING ACTIVITIES
Dividend income	12,809	26,847
Placement of fixed deposits with licensed banks	(1,512,855)	(5,002,836)
Placement of bank balances pledged with a licensed bank	(1,171)	(201,718)
Interest from deposits with licensed banks	84,286	595,551
Increase in investment in unquoted money market funds	(13,638)	(60,478)
Distribution from investment in unquoted money market funds	13,585	60,542
Proceeds from disposal of property, plant & equipment	-	160,000
Purchase of property, plant and equipment	(53,931)	(797,196)
Purchase of investment properties	(5,000)	(40,000)
Purchase of right of use assets	-	(200,000)
Purchase of intangible assets	(80,040)	(320,160)
Acquisition of subsidiaries net of cash paid	-	(1,000,000)
Net cash from/(used in) investing activities	(1,555,955)	(6,779,448)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of hire purchase and lease liabilities	(77,316)	(304,675)
Interest paid	(7,744)	(29,151)
Net cash generated (used in)/from financing activities	(85,060)	(333,826)
Net change in cash and cash equivalents	(3,409,035)	(2,557,106)
Effect of exchange translation	7,567	(88,172)
Cash and cash equivalents at beginning of the financial year	21,894,568	24,539,846
Cash and cash equivalents at end of the financial period*	18,493,100	21,894,568
*Cash and cash equivalents at end of the financial period comprise the following:
Cash and bank balances	10,587,806	10,697,520
Deposits with licensed banks	14,948,349	16,726,077
	25,536,155	27,423,597
Less: Deposit with maturity more than three months	(6,512,855)	(5,000,000)
Less: Deposit pledged with licensed banks	(327,311)	(327,311)
Less: Bank balances pledged with a licensed bank	(202,889)	(201,718)
	18,493,100	21,894,568

(The condensed consolidated statement of cash flow should be read in conjunction with the audited financial statements for the year ended 31 December 2025.)

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

PART A - EXPLANATORY NOTES PURSUANT TO MFRS 134 : INTERIM FINANCIAL REPORTING

A1 Basis of preparation

These condensed consolidated interim financial statements are unaudited and have been prepared in accordance with the applicable disclosure provisions of the Main Market Listing Requirements of the Bursa Malaysia Securities Berhad, and MFRS134 : Interim Financial Reporting in Malaysia and IAS34, Interim Financial Reporting.

The condensed consolidated interim financial statements do not include all of the information required for full annual financial statements, and should be read in conjunction with the audited financial statements of the Group for the financial year ended 31 December 2024. The audited financial statements of the Group were prepared in accordance with the provisions of the Companies Act 2016, Malaysia Financial Reporting Standards ("MFRS"), and International Financial Reporting Standards ("IFRS").

The accounting policies used in the preparation of these interim financial statements are consistent with those adopted in the annual audited financial statements.

A2 Auditors' Report on preceding annual financial statements

The auditors' report on the financial statements for the year ended 31 December 2025 was not subject to any qualification.

A3 Seasonality or cyclicality of interim operations

The Group's operations are not materially affected by seasonal or cyclical factors.

A4 Unusual items affecting assets, liabilities, equity, net income or cash flows

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

A5 Material changes in estimates

There were no changes in estimates that have had a material effect in the current financial period's results.

A6 Debt and equity securities

There were no issuances, cancellations, repurchases, resale and repayments of debt and equity securities during the quarter under review, other than repayment of hire purchase loan.

A7 Dividend paid

There were no dividend paid during the financial period.

A8 Segment information

Segment information is presented in respect of the Group's business segment for the financial period ended 31 March 2026.

Analysis by activities	Records Management	IT Services	Others	Elimination	Total
	RM	RM	RM	RM	RM
Operating Revenue
External sales	4,954,623	3,128,157	48,809	-	8,131,589
Inter-segment sales	-	137,895	-	(137,895)	-
Total operating revenue	4,954,623	3,266,053	48,809	(137,895)	8,131,589
Result
Profit from operations before finance income	826,134	128,516	(804,702)	(251,762)	(101,814)
Finance income	62,101	60,837	38,108	-	161,046
Profit from operations	888,235	189,353	(766,594)	(251,762)	59,232
Finance costs	(7,319)	(64)	(361)	-	(7,744)
Profit before taxation	880,916	189,289	(766,955)	(251,762)	51,488
Income tax expense	(344,222)	1,282	(6,035)	29,408	(319,567)
Profit for the period	536,694	190,571	(772,990)	(222,354)	(268,079)
NCI	-	423	-	-	423
Other comprehensive income	-	(3,920)	-	13,853	9,933
Total comprehensive income for the period	536,694	187,074	(772,990)	(208,501)	(257,723)

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

PART A - EXPLANATORY NOTES PURSUANT TO MFRS 134 : INTERIM FINANCIAL REPORTING

A9 Material events subsequent to the end of the quarter

There were no material events subsequent to the end of the current quarter under review.

A10 Changes in the composition of the Group

There were no changes in the composition of the Group during the quarter under review.

A11 Changes in contingent liabilities and contingent assets

There were no changes in the contingent liabilities and contingent assets of the Group since the last annual balance sheet as at 31 December 2025.

A12 Significant related party transactions

Related Transacting Parties	Related Parties
Regalia Records Management Sdn Bhd ("RRM")	RRM is deemed related to the Group by virtue of a Director of the Group, Victor Cheah Chee Wai, is also the Director in RRM.
	RRM is an associated company of E-Sol where E-Sol has 30% equity interest in RRM. RRM is wholly owned subsidiary of E-Sol effective 27 February 2024.
Olive Tree Concepts Sdn Bhd ("OTC")	Cheah Chee Kong and Victor Cheah Chee Wai and person connected with them.
Efficient Protection Services Sdn Bhd ("EPS")	Dato' Robiah Binti Abdul Ghani and person connected with her.
The Third Letter Sdn Bhd ("TTL")	Cheah Chee Kong and person connected with him.
Garuda Delights Sdn Bhd ("GD")	Cheah Chee Kong and Victor Cheah Chee Wai and/ or person connected with them.
Lim Choon Chai ("LCC")	LCC is a Director cum Chief Executive Officer of a subsidiary of E-Sol.

The related party transactions of the Group for the quarter and financial period 31 March 2026 are as follows:

	Individual Quarter		Cumulative Quarter
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	RM	RM	RM	RM
Provision of security services by EPS	205,982	199,764	205,982	199,764
Renting of shoplot to TTL	-	23,100	-	23,100
Renting of office from LCC	8,100	8,100	8,100	8,100
Renting of office from GD	18,000	18,000	18,000	18,000
Total	232,082	248,964	232,082	248,964

The Directors of the Group are of the opinion that all the transactions above have been entered into in the normal course of business and have been established on terms and conditions that are not materially different from those obtainable in transactions with unrelated parties.

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

PART B - EXPLANATORY NOTES PURSUANT TO THE LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD

B1 Financial review for current quarter and financial year to date

	Individual Quarter		Variance	Cumulative Quarter		Variance
	31.03.2026	31.03.2025			31.03.2026			31.03.2025
	RM'000	RM'000	RM'000	%	RM'000	RM'000	RM'000	%
Revenue	8,132	13,296	(5,164)	-38.8%	8,132	13,296	(5,164)	-38.8%
(Loss)/Profit from operations	(102)	485	(587)	121.0%	(102)	485	(587)	121.0%
(Loss)/Profit before interest and tax	(102)	485	(587)	121.0%	(102)	485	(587)	121.0%
Profit before tax for the financial period	51	627	(576)	-91.9%	51	627	(576)	-91.9%
(Loss)/Profit after tax for the financial period	(268)	134	(402)	-300.0%	(268)	134	(402)	-300.0%
(Loss)/Profit for the period attributable to:
Equity holders of the parent	(268)	134	(402)	-300.0%	(268)	134	(402)	-300.0%
Non-controlling interests	-	-	(402)	-300.0%	-	-	(402)	-300.0%
	(268)	134			(268)	134
Total comprehensive (loss)/income for the period attributable to:
Equity holders of the parent	(258)	143	(401)	-280.4%	(258)	143	(401)	-280.4%
Non-controlling interests	-	-	(401)	-280.4%	-	-	(401)	-280.4%
	(258)	143			(258)	143

(a) Current Year To Date Vs Preceding Year To Date

The Group recorded a revenue of RM8.12 million and profit before tax of RM0.05 million for the current year to date under review. Compared to the preceding year's corresponding period, revenue decreased by 38.80% or RM5.16 million. This decline was primarily due to contract maturities in current quarter and a one-off hardware sale recorded in Q1/2025 within IT services segment. In contrast, the Document Storage segment remained a resilient driver, delivering stable revenue to the Group.

The Group recorded a profit before tax of RM0.05 million, presenting a decrease of RM0.58 million compared to RM0.63 million reported in the preceding year. This contraction was primarily due to lower revenue recognition and the impact of Employees shares option scheme expenses in the current quarter.

B2 Material changes in the profit before taxation for the current quarter as compared with the preceding quarter

The Group's revenue decreased by 14.8% or RM1.42 million to RM8.13 million in current quarter from RM9.55 million in the immediate preceding quarter. This contraction was primarily due to contract maturities in IT Services and lower service income within the document storage segment. Consequently, profit before tax decreased to RM0.05 million from RM0.92 million in the previous quarter. This reduction was due to lower sales and a reduction in higher margin service income compared to previous quarter.

	Current Quarter	Immediate Preceding Quarter	Variance
	31.03.2026	31.12.2025
	RM'000	RM'000	RM'000	%
Revenue	8,132	9,550	(1,418)	-14.8%
Profit from operations	(102)	762	(864)	-113.4%
Profit before interest and tax	(102)	762	(864)	-113.4%
Profit before taxation	51	915	(864)	-94.4%
(Loss)/Profit after tax for the quarter	(268)	528	(796)	-150.8%
(Loss)/Profit for the period attributable to:
Equity holders of the parent	(268)	528	(796)	-150.8%
Non-controlling interests	-	-	-	-
	(268)	528	(796)	-150.8%
Total comprehensive (loss)/income for the period attributable to:
Equity holders of the parent	(258)	501	(759)	-151.5%
Non-controlling interests	-	-	-	-
	(258)	501	(759)	-151.5%

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

PART B - EXPLANATORY NOTES PURSUANT TO THE LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD

B3 Prospects

While demand for cybersecurity services remains high, the market is highly price-sensitive, with customers frequently demanding premium services at competitive prices. The Group is navigating this balance to capture new growth. Meanwhile, the document storage segment continues its resilient trajectory, remaining stable and contribute to Group performance.

B4 Profit forecast or profit guarantee

This note is not applicable.

B5 Taxation

Current taxDeferred tax	Individual Quarter		Cumulative Quarter
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	RM	RM	RM	RM
	(246,804)	(368,707)	(246,804)	(368,707)
	(72,763)	(124,101)	(72,763)	(124,101)
	(319,567)	(492,808)	(319,567)	(492,808)

The Group's accounted for tax expenses due to interest income and certain expenses not deductible for tax purpose.

B6 Corporate proposals

There were no corporate proposals announced but not completed during the quarter and financial year under review, except:

(i) On 7 November 2024, the Company announced to undertake an establishment of an Employees' Share Option Scheme ("ESOS") of up to 10% of the total number of issued shares of Efficient. The Company had on 20 November 2024 submitted the listing application in relation to the proposed ESOS to Bursa Securities and Bursa Securities had vide its letter dated 28 November 2024, approved the listing of and quotation of up to 10% of the total number of issued shares of Efficient. The proposed ESOS was approved by the shareholders at the Extraordinary General Meeting held on 23 January 2025. The effective date for the ESOS has been fixed on 10 March 2025.

(b) Utilisation of proceeds as at financial period ended 31 March 2026

Purpose	Proposed Utilisation	Actual Utilisation	Intended Timeframe for	Deviation
	RM' million	RM' million
Proposed Distribution	12.1	12.1	Within 6 months	-
Development of the document management segment and/ or acquisition of viable new businesses and/ or assets	53.5	53.5	Within 18 months	-
Working Capital	8.0	8.0	Within 12 months	-
Estimated expenses in relation to the Proposals	1.4	1.4	Within 1 month	-
Capital Expenditure	7.93	5.5	Within 24 months from completion	31%
Estimated Expenses	1.2	1.2	Upon completion	-

B7 Borrowing and debt securities

The hire purchase loan balance as at 31 March 2026 is as follow:

	Short term	Long term	Total
	RM	RM	RM
Hire purchase payable	149,218	107,935	257,153
Total	149,218	107,935	257,153

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EFFICIENT E-SOLUTIONS BERHAD Company No. 200301030059 (632479-H)

QUARTERLY REPORT ON CONSOLIDATED RESULTS FOR THE FINANCIAL QUARTER ENDED 31 MARCH 2026

THE FIGURES HAVE NOT BEEN AUDITED

PART B - EXPLANATORY NOTES PURSUANT TO THE LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD

B8 Changes in material litigation

There was no pending material litigation as at the latest applicable date from the date of issuance of this report.

B9 Dividend

There were no dividend paid during the financial period.

B10 Earnings per share

Basic Earnings Per Share	Individual Quarter		Cumulative Quarter
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	RM	RM	RM	RM
(Loss)/Profit attributable to ordinary equity holders of the parent	(267,656)	134,353	(267,656)	134,353
Weighted average number of ordinary shares in issue	926,432,100	926,432,100	926,432,100	926,432,100
Basic (Loss)/Earning per share (sen)	(0.03)	0.01	(0.03)	0.01

Basic earning per share is calculated by dividing the net profit for the period by the weighted average number of ordinary shares in issue during the financial period.

B11 Profit for the period

	Individual Quarter		Cumulative Quarter
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	RM	RM	RM	RM
Profit for the period is arrived at after charging :
Finance cost	7,744	6,180	7,744	6,180
Depreciation of property, plant and equipment	526,895	515,182	526,895	515,182
Depreciation of Investment properties	146,998	166,373	146,998	166,373
Depreciation of right of use asset	78,876	85,148	78,876	85,148
Amortisation of Intangible asset	159,400	159,400	159,400	159,400
Foreign exchange loss	14,982	-	14,982	-
and after crediting :
Interest income	161,046	147,568	161,046	147,568
Rental income	293,613	387,573	293,613	387,573
Other income including investment income	15,011	14,823	15,011	14,823
Foreign exchange gain	-	8,786	-	8,786
Fair value gain on FVTPL financial assets	26,800	55,693	26,800	55,693

B12 Authorisation for Issue

The interim financial statements were authorised for issue by the Board of Directors in accordance with a resolution of the Directors on 28 May 2026.

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