HANSEN TECHNOLOGIES LIMITED — Interim / Quarterly Report 2025

Feb 18, 2025

APPENDIX 4D

(PURSUANT TO ASX LISTING RULE 4.2A.3)

Half-year Report for the six months ended 31 December 2024

Hansen Technologies Limited

ABN 90 090 996 455

Reporting period	31 December 2024
Previous corresponding period	31 December 2023

RESULTS FOR ANNOUNCEMENT TO THE MARKET

	Half-year ended 31 December(consolidated)
	Movement
	2024 $A’000 $A’000 (%) 2023 $A’000
Revenue from ordinary activities Statutory net proft after tax attributable to members Underlyingnetproft after tax attributable to members(NPATA)(1,3)	177,964 10,221 6.1% 167,743 70 (17,551) (99.6%) 17,621 12,598 (14,375) (53.3%) 26,973
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 UnderlyingEBITDA(2,3)	3,051 (20,492) (87.0%) 23,543 25,955 2,756 11.9% 23,199 79 (66) (45.5%) 145 2,525 583 30.0% 1,942 31,610 (17,219) (35.3%) 48,829 6,501 3,227 98.6% 3,274 38,111 (13,992) (26.9%) 52,103

(1) NPATA is a non-IFRS term, defined as net profit after tax adjusted to exclude 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.

(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 3 to the Financial Report.

Dividends

Dividends
Amount per share	Franked amount per share
(cents)	(cents)
2024 interim dividend(paid 21 March 2024) 5.0	2.3
2024 fnal dividend(paid 20 September 2024) 5.0	2.1
2025 interim dividend(to bepaid 27 March 2025) 5.0	3.3

2025 interim dividend

	Record date for determiningentitlements to the dividend 25 February2025 Last date for receipt of election notices forparticipation in the dividend or DRP 26 February2025 Payment date 27 March 2025 The conduit foreign income component of this dividend is $3.3m.

Hansen Technologies Ltd and Controlled Entities

Half-Year Report to 31 December 2024

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APPENDIX 4D CONTINUED

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. Detail 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

Net tangible assets per security
	Half-year ended 31 December (consolidated)
	2024 2023
Net tangible assetsper security(1)	(13.9 cents) 18.2 cents

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

The Group’s asset base has a large portion of intangible assets associated with our software and goodwill from acquisitions. As a result of a recent acquisition with significant intangible assets, net tangible asset backing per security position has reduced as at 31 December 2024 compared to the prior period.

Details of subsidiaries and associates

Entities where control was gained

During the half-year ended 31 December 2024, the Group acquired 100% of the following entities:

Company	Countryof Incorporation	Acquisition date
Hansen Technologies Holdings Canada Inc.	Canada	9 October 2024

Entities where control was lost

During the half-year ended 31 December 2024, the Group deregistered the following entities resulting in loss of control:

Company	Countryof Incorporation	Deregistration date
Utilisoft PtyLtd	Australia	18 December 2024
powercloud Australia PtyLtd	Australia	23 October 2024
Hansen Customer Support India Private Limited	India	17 September 2024
Sigma Systems(Wales)Limited	United Kingdom	26 December 2024

Details of associate

Details of associate
	Legal ownership	interest as at
Company	31 December 2024	31 December 2023
1418053 B.C. Ltd.(Tradingas Dial AI)	30%	Nil

On 13 November 2024, the Group invested $2.2m (CAD $2m) for a 30% ownership in Dial AI, based in Vancouver, Canada.

Other information

Additional Appendix 4D disclosure requirements can be found in the notes to the half-year financial report and the Directors’ Report for the half-year ended 31 December 2024. Information should be read in conjunction with Hansen Technologies Limited’s 2024 Annual Report and the attached half-year financial report.

This report is based on the consolidated half-year financial report ended 31 December 2024 which has been reviewed by RSM Australia Partners with the Independent Auditor’s Review Report included in the half-year financial report.

Hansen Technologies Ltd and Controlled Entities

Half-Year Report to 31 December 2024

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