HANSEN TECHNOLOGIES LIMITED — Earnings Release 2024

Aug 20, 2024

APPENDIX 4E

(PURSUANT TO ASX LISTING RULE 4.3A)

Financial Report for the year ended 30 June 2024

Hansen Technologies Limited

ABN 90 090 996 455

Reporting period	30 June 2024
Previous corresponding period	30 June 2023

RESULTS FOR ANNOUNCEMENT TO THE MARKET

	Year ended 30 June(consolidated)
	2024 $A’000s Movement 2023 $A’000s $A’000s (%)
Revenue from ordinary activities Statutory net proft after tax attributable to members Underlying net proft after tax attributable to members (NPATA)(1,3) Reconciliation with Group statutory measures	353,106 41,340 13% 311,766 21,064 (21,731) (51%) 42,795 39,712 (15,891) (29%) 55,603
Statutory operating proft before income tax expense Add back: Depreciation and amortisation Net foreign exchange losses/(gains) Net fnance costs EBITDA(2) Add back: Net one-of costs and (income) UnderlyingEBITDA(2,3)	30,684 (23,641) (44%) 54,325 49,472 5,172 12% 44,300 912 3,653 (133%) (2,741) 4,578 (199) (4%) 4,777 85,646 (15,015) (15%) 100,661 6,731 7,890 (681%) (1,159) 92,377 (7,125) (7%) 99,502

(1) NPATA is a non-IFRS term, defined as net profit after tax, excluding tax-effected amortisation of acquired intangibles.

(2) EBITDA is a non-IFRS term, defined as earnings before interest, tax, depreciation and amortisation, and excluding net foreign exchange losses/(gains).

(3) Underlying EBITDA and underlying NPATA excludes separately disclosed items, which represent the one-off costs and income during the period. Further details of the separately disclosed items are outlined in Note 4 to the Financial Report.

Dividends

Dividends
Amount per share	Franked amount per share
(cents)	(cents)
2023 fnal dividend(paid 20 September 2023) 5.0	1.5
2024 interim dividend(paid 21 March 2024) 5.0	2.3
2024 fnal dividend(to bepaid 20 September 2024) 5.0	2.1

APPENDIX 4E (PURSUANT TO ASX LISTING RULE 4.3A) CONTINUED

2024 final dividend

	Record date for determining entitlements to the dividend 27 August 2024 Last date for receipt of election notices for participation in the dividend or DRP 28 August 2024 Payment date 20 September 2024 The conduit foreign income component of this dividend is $5.9m

Dividend Reinvestment Plan (DRP)

A Dividend Reinvestment Plan has been established to provide shareholders with the opportunity to reinvest dividends in new shares rather than receiving cash. Details of Hansen’s Dividend Reinvestment Plan including the share pricing methodology is available online at https://hansencx.com/about/investor-relations. The price for shares to be applied for in accordance with the DRP plan for this dividend shall be the full undiscounted value as prescribed by the plan.

Net tangible assets per security

	Year ended 30 June(consolidated)
	2024 2023
Net tangible assetsper security(1)	(12.9 cents) 9.8 cents

(1) Net tangible assets excludes all right-of-use assets leased by the Group.

The Group’s asset base has a large portion of intangible assets associated with software and goodwill from acquisitions which has increased this year following the acquisition of powercloud GmbH. These intangibles, combined with our borrowings base that has increased to fund the acquisition resulted in a negative net tangible asset backing per security as at 30 June 2024.

Other information

Additional Appendix 4E disclosure requirements can be found in the notes to the financial report and the Directors’ Report for the year ended 30 June 2024. Information should be read in conjunction with Hansen Technologies Limited’s 2024 Annual Report.

This report is based on the consolidated financial report for the year ended 30 June 2024 which has been audited by RSM Australia Partners with the Independent Auditor’s Report included in the financial report.