EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)
QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME

	Note	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
		QUARTER ENDED 31/03/2026 (Unaudited) RM'000	QUARTER ENDED 31/03/2025 (Unaudited) RM'000	PERIOD ENDED 31/03/2026 (Unaudited) RM'000	PERIOD ENDED 31/03/2025 (Unaudited) RM'000
Revenue	B1	4,568	-	4,568	-
Cost of Sales		(5,548)	-	(5,548)	-
Gross loss		(980)	-	(980)	-
Other Income		-	-	-	-
Selling and distribution expenses		(95)	-	(95)	-
Administrative expenses		(2,893)	-	(2,893)	-
Other expenses		(24)	-	(24)	-
Loss from operations		(3,992)		(3,992)
Finance income		99		99
Finance costs		(130)	-	(130)	-
Loss before tax	B6	(4,023)	-	(4,023)	-
Tax expenses	B7	-	-	-	-
Loss for the financial period		(4,023)	-	(4,023)	-
Other comprehensive income:
Foreign currency translation differences		(579)	-	(579)	-
Total comprehensive expenses for the financial period		(4,602)	-	(4,602)	-
Loss after tax attributable to:
: Owners of the Company		(3,983)	-	(3,983)	-
: Non-controlling interest		(40)	-	(40)	-
		(4,023)	-	(4,023)	-
Total comprehensive expenses attributable to:
: Owners of the Company		(4,561)		(4,561)	-
: Non-controlling interest		(40)	-	(40)	-
		(4,601)	-	(4,601)	-
Attributable to Equity Holders of the Company:	B11
- Basic loss per share (sen)		(0.89)	-	(0.89)	-
- Diluted loss per share (sen)		(0.13)	-	(0.13)	-

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (CONTINUED)

There is no comparative for the quarter ended 31 March 2026, due to the change in the financial year-end from 30 June to 31 December. The Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the current quarter ended 31 March 2026, being the first quarter of the financial year ending 31 December 2026 is not comparable with that of the first quarter of the previous financial year ended 31 December 2025.

The Unaudited Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income should be read in conjunction with the Audited Consolidated Financial Statements for the Financial Year ended 31 December 2025 and the accompanying explanatory notes attached to this interim financial report.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

	Note	AS AT 31/03/2026 (Unaudited)	AS AT 31/12/2025 (Audited)
		RM'000	RM'000
Non-current assets
Equipment		248	275
Right-of-use assets		162	193
Deferred tax assets		120	120
Goodwill on consolidation		61,632	61,632
		62,162	62,220
Current assets
Trade receivables and other receivables		16,628	13,210
Contract assets		52,742	46,427
Current tax assets		1,944	1,911
Fixed deposits with licensed banks		18,811	13,404
Cash and bank balances		2,091	10,521
		92,216	85,473
Total assets		154,378	147,693
Equity
Share capital		58,130	58,130
Redeemable Convertible Preference Shares (“RCPS”)		60,752	60,752
Warrant reserve		4,272	4,272
Foreign exchange translation reserve		1,706	2,285
Retained profits		(69,432)	(65,449)
		55,428	59,990
Non-controlling interest		(319)	(279)
		55,109	59,711
Non-current liabilities
Borrowings	B8	-	-
Deferred tax liabilities		64	64
Lease liabilities		164	70
		228	134

| | Note | AS AT
31/12/2025
(Unaudited) | AS AT
31/12/2025
(Audited) |
| --- | --- | --- | --- |
| | | RM'000 | RM'000 |
| Current liabilities | | | |
| Trade payables and other payables | | 48,462 | 48,508 |
| Contract liabilities | | 27,272 | 19,032 |
| Amount owing to related parties | | 16,023 | 11,745 |
| Lease liabilities | | 450 | 574 |
| Borrowings | B8 | 5,776 | 6,927 |
| Amount owing to directors | | 1,058 | 1,062 |
| | | 99,041 | 87,848 |
| Total liabilities | | 99,269 | 87,982 |
| Total equity and liabilities | | 154,378 | 147,693 |
| Net assets per ordinary share attributable to owners of the Company (RM) | | 0.13 | 0.13 |

The Unaudited Condensed Consolidated Statements of Financial Position should be read in conjunction with the Audited Financial Statements for the Financial Year ended 31 December 2025 and accompanying explanatory notes attached to this interim financial report.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)
QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

	Share capital	RCPS	Warrant reserve	Non-distributable Foreign exchange translation reserve	Distributable Retained profits	Attributable to Owners of the Company	Non-controlling Interest	Total Equity
	RM'000	RM'000	RM'000	RM'000	RM'000	RM'000	RM'000	RM'000
Balance as at 1 Jan 2026	58,130	60,752	4,272	2,285	(65,449)	59,990	(279)	59,711
Loss after taxation for the financial period	-	-	-	-	(3,983)	(3,983)	(40)	(4,023)
Other comprehensive income for the financial period:
- Foreign currency translation differences	-	-	-	(579)	-	(579)	-	(579)
Total comprehensive expenses for the financial period	-	-	-	(579)	(3,,983)	(4,562)	(40)	(4,602)
Total contribution by owners of the Company:
- Issuance of new ordinary shares	-	-	-	-	-	-	-	-
- Conversion of RCPS	-	-	-	-	-	-	-	-
Balance as at 31 March 2026 (Unaudited)	58,130	60,752	4,272	1,706	(69,432)	55,428	(319)	55,109

The financial year-end of the Group has been changed from 30 June 2025 to 31 December 2025. As such, there is no comparative financial information disclosed for the current quarter and for the preceding year corresponding period.

| | CUMULATIVE
PERIOD ENDED
31/03/2026
(Unaudited) | CUMULATIVE
PERIOD ENDED
31/03/2025
(Unaudited) |
| --- | --- | --- |
| | RM'000 | RM'000 |
| CASH FLOWS (FOR) / FROM OPERATING
ACTIVITIES | | |
| Loss before taxation | (4,023) | - |
| Adjustments for : | | |
| Depreciation of equipment | 27 | - |
| Depreciation of right-of-use assets | 31 | - |
| Interest expense on lease liabilities | 4 | - |
| Interest income | (99) | - |
| Interest expenses | 126 | - |
| Net unrealised loss on foreign exchange | 20 | - |
| Operating loss before working capital changes | (3,914) | - |
| Trade and other receivables | (3,416) | - |
| Amount owing to a related party | 4,278 | |
| Contract assets | (6,316) | - |
| Contract liabilities | 8,240 | - |
| Trade and other payables | (47) | - |
| Cash used in operations | (1,175) | - |
| Net income tax paid | (33) | - |
| Net cash used in operations activities | (1,208) | - |
| CASH FLOWS FROM / (FOR) INVESTING
ACTIVITIES | | |
| Increase of fixed deposits pledged with licensed banks | (1,207) | - |
| Interest income received | 99 | - |
| Increase in escrow and collateral account | (5) | - |
| Net cash from investing activities | (1,113) | - |
| CASH FLOWS (FOR)/FROM FINANCING ACTIVITIES | | |
| Interest paid | (130) | - |
| Drawdown of term loans | (1,059) | - |
| Net repayment drawdown of borrowings | (91) | - |
| Net repayment of lease liabilities | (30) | - |
| Net cash used in financing activities | (1,310) | - |

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)
QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)

| | CUMULATIVE
PERIOD ENDED
31/03/2026
(Unaudited) | CUMULATIVE
PERIOD ENDED
31/03/2025
(Unaudited) |
| --- | --- | --- |
| | RM'000 | RM'000 |
| NET CHANGE IN CASH AND CASH EQUIVALENTS | (3,631) | - |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF
THE FINANCIAL YEAR | 9,517 | - |
| EFFECTS OF FOREIGN EXCHANGE TRANSLATION | (603) | - |
| CASH AND CASH EQUIVALENTS AT THE END OF
THE FINANCIAL PERIOD | 5,283 | - |

Cash and cash equivalents included in the statements of cash flows comprised the following amount:

| | CUMULATIVE
PERIOD ENDED
31/03/2026
(Unaudited) | CUMULATIVE
PERIOD ENDED
31/03/2025
(Unaudited) |
| --- | --- | --- |
| | RM'000 | RM'000 |
| Fixed deposits with licensed banks | 18,811 | - |
| Cash and bank balances | 2,091 | - |
| Bank overdraft | - | - |
| | 20,902 | - |
| Less: | | |
| Fixed deposits pledged with licensed banks | (14,566) | |
| Fixed deposits with tenure of more than 3 | (44) | - |
| Bank balance pledged with licensed bank | (1,009) | - |
| CASH AND CASH EQUIVALENTS AT THE END OF
THE FINANCIAL PERIOD | 5,283 | - |

EVD BERHAD

Company Registration No. 201901045325 (1354655 – D)

(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

PART A – EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD 134

(1) BASIS OF PREPARATION

The interim financial report of EVDB and its subsidiary ("Group") are unaudited and have been prepared in accordance with Malaysian Financial Reporting Standards ("MFRS") 134: Interim Financial Reporting, issued by Malaysian Accounting Standards Board ("MASB") and Chapter 9.22 of the Listing Requirements of Bursa Malaysia Securities Berhad.

The interim financial report should be read in conjunction with the Audited Financial Statements for the Financial Year Ended 31 December 2025 and the accompanying explanatory notes attached to this interim financial report.

(2) MATERIAL ACCOUNTING POLICIES INFORMATION

The accounting policies and methods of computation adopted by the Group in this interim financial statement are consistent with those adopted in the financial statements for the year ended 31 December 2025.

(a) The Group has adopted the following amendments to MFRSs issued by the MASB that are mandatory for current financial period:

MFRSs and /or IC Interpretations (Including The Consequential amendments)

Amendments to MFRS 9 Financial Instruments and MFRS 7 Financial Instruments: Disclosures Classification and Measurement of Financial Instruments and Contracts Referencing Nature-dependent Electricity

Annual Improvements to MFRS Accounting Standards – Volume 11

(b) The Group has not applied in advance the following accounting standards and/or interpretations (including the consequential amendments, if any) that have been issued by the MASB but are not yet effective for the current financial period:

MFRSs and /or IC Interpretations (Including The Consequential amendments)	Effective Date
MFRS 18 Presentation and Disclosure in Financial Statements	1 January 2027
MFRS 19 and amendment to MFRS 19 Subsidiaries without Public Accountability: Disclosures	1 January 2027
Amendment to MFRS 121 Translation to a Hyperinflationary Presentation Currency	1 January 2027
Amendments to MFRS 10 and MFRS 128: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture	Deferred

The adoption of the above accounting standards and/or interpretations (including the consequential amendments, if any) is expected to have no material impact to the financial report of the Group.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

PART A – EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING
STANDARD 134 (CONTINUED)

(3) AUDITORS' REPORT ON PRECEDING ANNUAL FINANCIAL STATEMENTS

The auditors have expressed an unqualified opinion on the Company's statutory financial statements for the financial year ended 31 December 2025 in their report dated 24 April 2026.

(4) SEASONAL OR CYCLICAL FACTORS

The operations of the Group were not significantly affected by seasonality and cyclical factors.

(5) EXCEPTIONAL ITEMS

There were no material exceptional items affecting the assets, liabilities, net equity, net income or cash flows for the financial period under review.

(6) MATERIAL CHANGES IN ESTIMATES

There were no changes in estimates for the current financial quarter under review.

(7) DEBT AND EQUITY SECURITIES

There was no issuance, cancellation, repurchase, resale or repayment of debt and equity securities during the current financial period under review.

As at 31 March 2026, the outstanding RCPS and warrants remained at 2,446,084,492 and 86,474,336 respectively.

(8) DIVIDENDS PAID

There were no dividends paid during the financial period under review.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)
QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026
PART A – EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD 134 (CONTINUED)

(9) SEGMENTAL INFORMATION

Segmental information is presented in respect of the Group's business segment which form the primary basis of segmental reporting.

a) The segmental result for cumulative period ended 31 March 2026 was as follows:

Cumulative Period Ended 31 March 2026	Transportation	Extra Low Voltage Integrated Solution	Other Engineering Services	Others	Consolidated adjustment	Group
	RM'000	RM'000	RM'000	RM'000	RM'000	RM'000
Revenue	235	2,433	1,451	449	-	4,568
Inter-segment revenue	260	-	-	-	(260)	-
Total revenue	495	2,433	1,451	449	(260)	4,568
Gross profit						(980)
Net operating expenditure						(3,012)
Finance income						99
Finance costs						(130)
Loss before tax						(4,023)
Tax expense						-
Loss after tax						(4,023)
Revenue by geographical:
- Malaysia						4,505
- Philippines						63
						4,568

There is no comparative for the preceding year corresponding period, due to the change in the financial year-end from 30 June 2025 to 31 December 2025.

(10) VALUATION OF EQUIPMENT

There were no revaluations of equipment in the financial period under review. As at 31 March 2026, all equipment were stated at cost less accumulated depreciation and impairment losses.

(11) MATERIAL EVENTS SUBSEQUENT TO THE END OF THE FINANCIAL PERIOD

There were no material event during and subsequent to the end of the financial period under review.

(12) CHANGES IN THE COMPOSITION OF THE GROUP

There was no material change in the composition of the Group for the current financial quarter under review.

(13) CAPITAL COMMITMENTS

There were no capital expenditure contracted for at the end of the financial period under review.

(14) CONTINGENT LIABILITIES AND ASSETS

There were no contingent liabilities and contingent assets as the date of this interim report.

(15) SIGNIFICANT RELATED PARTY TRANSACTION

The significant related party transactions and balances during the financial period under review as described below were carried out in the ordinary course of business and on agreed commercial terms with the related parties:

	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
	QUARTER	QUARTER	PERIOD	PERIOD
	ENDED	ENDED	ENDED	ENDED
	31/03/2026	31/03/2025	31/03/2026	31/03/2025
	RM'000	RM'000	RM'000	RM'000
Contract expenditure	61	-	61	-

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)
QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026
PART B - EXPLANATORY NOTES PURSUANT TO CHAPTER 9, APPENDIX 9B OF THE BURSA
LISTING REQUIREMENTS FOR THE ACE MARKET

(1) REVIEW OF GROUP PERFORMANCE

The Company has changed its financial year end from 30 June to 31 December. Consequently, there are no comparative figures available for the corresponding periods in the preceding year.

For the 3-month period ended 31 March 2026, the Group recorded revenue of RM4.57 million.

(i) Transportation

The provision of transportation system solutions, comprising:

(aa) system solutions for railways and urban transit; and
(bb) intelligent transportation system solutions for roads and highways.

For the financial period under review, revenue from this segment contributed RM0.24 million to the Group's total revenue.

(ii) Extra Low Voltage Integrated Solution

Service rendered under smart building and security services contributed RM2.43 million represented approximately 54% of the total revenue recorded for the respective financial period under review.

(iii) Other Engineering Services

A revenue of RM1.45 million was recognised from other engineering services associated with structure cabling works.

(iv) Others

Others revenue of RM0.45 million mainly related to the service and maintenance engaged by the customers.

The Group recorded a loss before tax of RM4.02 million for the current quarter after deducting expenses which are mainly attributed to staff costs and directors' remuneration.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

PART B - EXPLANATORY NOTES PURSUANT TO CHAPTER 9, APPENDIX 9B OF THE BURSA LISTING REQUIREMENTS FOR THE ACE MARKET (CONTINUED)

(2) COMPARISON WITH IMMEDIATE PRECEDING QUARTER'S RESULTS

Description	CURRENT QUARTER ENDED 31/03/2026 (Unaudited) (RM'000)	PRECEDING QUARTER ENDED 31/12/2025 (Unaudited) (RM'000)	Variance
			RM'000	%
Revenue	4,568	16,911	(12,343)	(73)
Loss before tax	(4,023)	(6,677)	2,654	40

The Group recorded lower revenue of RM4.57 million in the current quarter compared with RM16.91 million in the preceding quarter, mainly due to certain projects having progressed to the final stage of completion. Revenue recognised during the quarter was primarily derived from the Extra Low Voltage Integrated Solution project.

The Group recorded a gross loss of RM0.98 million and a loss before tax of RM4.02 million in the current quarter, compared to a gross profit of RM5.49 million and a loss before tax of RM6.680 million in the preceding quarter.

(3) PROSPECTS

The Group remains cautiously optimistic on its outlook for the financial year ending 2026, supported by continued demand for transportation infrastructure, railway systems, integrated security, and ICT solutions.

Management is actively prioritising the resolution of all outstanding internal matters, including but not limited to:

Collections and trade receivables recovery – intensifying efforts to recover outstanding sums and improve working capital position;
Legal and litigation matters – closely managing the ongoing civil suit involving Saiyo Technologies (Malaysia) Sdn. Bhd. (as disclosed in Note 9) and other contingent exposures; and
Contractual disputes – engaging constructively to resolve the outstanding dispute and other project-related disagreements, with a view to minimising financial and operational disruption.

Concurrently, the Group will continue to focus on operational efficiency, recurring maintenance and support services, technological enhancement, and strategic collaborations to strengthen its market position and expand its order book. The Group also aims to enhance its capabilities in smart city technologies, intelligent transportation systems, integrated security solutions, and digital infrastructure to capture new growth opportunities.

Nevertheless, the Group remains mindful of challenges such as inflationary pressures, fluctuations in material and component costs, project execution risks, and uncertainties in the global economic environment, which may affect project timing and overall profitability.

Barring any unforeseen circumstances, the Board expects the Group's performance for the financial year ending 2026 to remain challenging.

EVD BERHAD
Company Registration No. 201901045325 (1354655 – D)
(INCORPORATED IN MALAYSIA)

QUARTERLY REPORT FOR THE FIRST QUARTER ENDED 31 MARCH 2026

PART B - EXPLANATORY NOTES PURSUANT TO CHAPTER 9, APPENDIX 9B OF THE BURSA LISTING REQUIREMENTS FOR THE ACE MARKET (CONTINUED)

(4) PROFIT FORECAST OR GUARANTEE

The Group has not issued any profit forecast or profit guarantee in any form of public documentation and announcement during the current financial quarter under review.

(5) STATUS OF CORPORATE PROPOSALS

There were no outstanding corporate proposals submitted by the Group for the quarter ended 31 March 2026.

(6) (LOSS) / PROFIT BERFORE TAXATION

(Loss) / Profit before taxation for the period is arrived at after charging / (crediting):

	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
	QUARTER ENDED 31/03/2026 RM'000	QUARTER ENDED 31/03/2025 RM'000	PERIOD ENDED 31/03/2026 RM'000	PERIOD ENDED 31/03/2025 RM'000
After charging:
Depreciation:-
- equipment	27	-	27	-
- right-of-use assets	31	-	31	-
Equipment written off	-	-	-	-
Interest expense on lease liabilities	4	-	4	-
Interest expenses	126	-	126	-
Net unrealised loss on foreign exchange	20	-	20	-
After crediting:
Gain on disposal of equipment	-		-
Interest income	(99)	-	(99)	-
After other comprehensive income:
Foreign currency translation differences	(579)	-	(579)	-

(7) INCOME TAX EXPENSE

The breakdown of income tax expense are as follows: -

	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
	QUARTER ENDED 31/03/2026	QUARTER ENDED 31/03/2025	PERIOD ENDED 31/03/2026	PERIOD ENDED 31/03/2025
	RM'000	RM'000	RM'000	RM'000
Current period	-	-	-	-
Prior period	-	-	-	-
Deferred tax	-	-	-	-

(8) BORROWINGS

The Group's borrowings as at 31 March 2026 were as follows:

	Current liabilities	Non-Current liabilities	Total
	RM'000	RM'000	RM'000
Secured Group borrowings:
- Term Loan	5,421	-	5,421
- Trust receipts	355	-	355
Total	5,776	-	5,776

All the borrowings are secured and denominated in Ringgit Malaysia.

(9) MATERIAL LITIGATION

The material litigations as at the date of this report are as follow:

Civil Suit between Saiyo Technologies (Malaysia) Sdn. Bhd. against EV-Dynamic Sdn. Bhd.

On 18 December 2025, Saiyo Technologies (Malaysia) Sdn. Bhd. ("STMSB") commenced legal proceedings against EV-Dynamic Sdn. Bhd. ("EV-Dynamic") in the Shah Alam High Court, claiming a sum of RM2.5 million allegedly for works purportedly carried out by STMSB.

On 16 January 2026, EV-Dynamic, through its solicitors, filed the relevant Statement of Defence.

On 2 April 2026, STMSB's solicitors had informed the Court of the Plaintiff's intention to amend the Statement of Claim. Accordingly, the Court gave the following directions:

The Plaintiff is to file its application to amend by 4 May 2026, with further directions to be given at the next case management in respect of the Amendment application;
The case management for the main suit (Encl 1) was fixed on 29 July 2026; and
The trial dates were fixed on 17-21 Jul 2028.

(10) PROPOSED DIVIDENDS

The board of Directors has not recommended any dividend for the current financial quarter under review.

(11) (LOSS) / EARNINGS PER SHARE

The basic and diluted earnings per share for the current financial quarter and year-to-date are computed as follows:

	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
	QUARTER ENDED 31/03/2026	QUARTER ENDED 31/03/2025	PERIOD ENDED 31/03/2026	PERIOD ENDED 31/03/2025
	RM'000	RM'000	RM'000	RM'000
(a) Basic (loss) / earnings per share
Loss after tax attributable to owners of the Company (RM'000)	(3,983)	-	(3,983)	-
Weighted average number of issued ordinary shares ('000)	449,162	-	449,162	-
Basic (loss) / earnings per share (sen)	(0.89)	-	(0.89)	-
(b) Diluted (loss) / earnings per share
Loss after tax attributable to owners of the Company (RM'000)	(3,983)	-	(3,983)	-
Weighted average number of issued ordinary shares ('000)	449,162	-	449,162	-
Adjusted for redeemable convertible preference shares ('000)	2,430,084	-	2,430,084	-
Adjusted for warrant reserve ('000)	86,474	-	86,474	-
Adjusted weighted average shares ('000)	2,965,721	-	2,965,721	-
Diluted (loss) / earnings per share (sen)	(0.13)	-	(0.13)	-

AI assistant

EVD BERHAD Interim / Quarterly Report 2026

70570_rns_2026-05-28_daac4dc1-c892-4f4b-a3b6-24c04a900c1c.pdf

PART A – EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD 134

(1) BASIS OF PREPARATION

(2) MATERIAL ACCOUNTING POLICIES INFORMATION

MFRSs and /or IC Interpretations (Including The Consequential amendments)

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EVD BERHAD — Interim / Quarterly Report 2026

70570_rns_2026-05-28_daac4dc1-c892-4f4b-a3b6-24c04a900c1c.pdf

PART A – EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD 134

(1) BASIS OF PREPARATION

(2) MATERIAL ACCOUNTING POLICIES INFORMATION

MFRSs and /or IC Interpretations (Including The Consequential amendments)

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