JF TECHNOLOGY BERHAD — Interim / Quarterly Report 2026

May 20, 2026

JFTECH
We Bring Possibilities

JF Technology Berhad

(Registration No. 200601027925 (747681-H))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT

FOR QUARTER ENDED

31 MARCH 2026

(FINANCIAL PERIOD FROM

1 JULY 2025 TO 31 DECEMBER 2026)

---

JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
we bring possibilities

Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income

For the financial quarter ended 31 March 2026

	INDIVIDUAL QUARTER		CUMULATIVE QUARTER
	Current year Quarter 1/1/2026 to 31/3/2026	Preceding Year Corresponding Quarter	Current Year To-date 1/7/2025 to 31/3/2026	Preceding Year Corresponding Period
	RM'000	RM'000	RM'000	RM'000
Revenue	23,192	N/A	59,256	N/A
Cost of sales	(10,661)	N/A	(27,230)	N/A
Gross profit	12,531	N/A	32,026	N/A
Other operating income	632	N/A	1,326	N/A
Operating expenses	(8,870)	N/A	(23,957)	N/A
Profit from operations	4,293	N/A	9,395	N/A
Finance cost	(113)	N/A	(253)	N/A
Interest Income	278	N/A	956	N/A
Share of results of Associates	111	N/A	(47)	N/A
Profit before taxation	4,569	N/A	10,051	N/A
Tax Expense	(817)	N/A	(1,388)	N/A
Profit for the financial period	3,752	N/A	8,663	N/A
Other comprehensive income
Profit for the financial period	3,752	N/A	8,663	N/A
Foreign currency translation differences	58	N/A	(175)	N/A
Total comprehensive profit for the period	3,810	N/A	8,488	N/A
Profit attributable to:
Owners of the Company	3,192	N/A	7,194	N/A
Non-controlling interests	560	N/A	1,469	N/A
Profit for the financial period	3,752	N/A	8,663	N/A
Total comprehensive income attributable to:
Owners of the Company	3,213	N/A	7,046	N/A
Non-controlling interests	597	N/A	1,442	N/A
Total comprehensive profit for the period	3,810	N/A	8,488	N/A
Earnings Per Share (EPS)
- Basic (Sen)	0.33	N/A	0.77	N/A
- Diluted (Sen)	0.33	N/A	0.77	N/A

Notes:
The Company has on 11 February 2026 announced its change in financial year end from 30 June 2026 to 31 December 2026. As such, there will be no comparative financial information available for the preceding year corresponding periods.

This Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income should be read in conjunction with the Audited Annual Financial Statements for the year ended 30 June 2025 and the accompanying explanatory notes attached to this interim financial statements.

---

JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

Unaudited Condensed Consolidated Statement of Financial Position
As at 31 March 2026

| | (Unaudited)
As at
31/3/2026
RM'000 | (Audited)
As at
30/6/2025
RM'000 |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| Property, plant and equipment | 49,667 | 51,491 |
| Rights to use assets | 9,892 | 5,189 |
| Investments in associate | 6,487 | 1,023 |
| Deferred tax asset | 17 | 172 |
| Other investments | 2,271 | 504 |
| | 68,334 | 58,379 |
| INTANGIBLE ASSETS | | |
| GOODWILL | 4,009 | 4,283 |
| | 21,556 | 4,497 |
| Current assets | | |
| Inventories | 9,985 | 8,183 |
| Trade receivables | 25,130 | 11,852 |
| Other receivables, deposits and prepayments | 2,437 | 1,419 |
| Current tax assets | 1,364 | 1,781 |
| Fixed deposit with a licensed bank | 761 | 253 |
| Cash and cash equivalents | 59,605 | 61,224 |
| | 99,282 | 84,712 |
| TOTAL ASSETS | 193,181 | 151,871 |
| EQUITY AND LIABILITIES | | |
| Equity attributable to owners of the company | | |
| Share Capital | 113,193 | 94,066 |
| Treasury Shares | (1,300) | - |
| Capital Reserves | 2,481 | 2,481 |
| Currency Translation Reserves | (323) | (175) |
| Retained Earnings | 40,295 | 35,413 |
| Equity attributable to owners of the Company | 154,346 | 131,785 |
| Non-controlling interest | 3,833 | 2,391 |
| Total equity | 158,179 | 134,176 |
| Non-current liabilities | | |
| Deferred Income | 2,300 | 2,225 |
| Lease liabilities | 5,299 | 169 |
| Deferred tax liabilities | 1,553 | 1,337 |
| Borrowings | 851 | 2,110 |
| Other payable | 737 | 702 |
| Provision for restoration cost | 562 | 569 |
| | 11,302 | 7,112 |
| Current liabilities | | |
| Deferred Income | 607 | 594 |
| Trade payables | 6,856 | 1,955 |
| Other payables and accruals | 13,344 | 5,801 |
| Current tax liabilities | 1,197 | 153 |
| Lease liabilities | 1,441 | 952 |
| Borrowings | 255 | 1,128 |
| Total current liabilities | 23,700 | 10,583 |
| Total liabilities | 35,002 | 17,695 |
| TOTAL EQUITY AND LIABILITIES | 193,181 | 151,871 |
| | - | - |
| Net assets per share (RM) | 0.1635 | 0.1447 |

Notes:
This Unaudited Condensed Consolidated Statement of Financial Position should be read in conjunction with the Audited Annual Financial Statement for the year ended 30 June 2025 and the accompanying explanatory notes attached to the interim financial statements.

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JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)
Unaudited Condensed Consolidated Statement of Changes in Equity
For the financial quarter ended 31 March 2026

| | Share Capital
RM'000 | Treasury Shares
RM'000 | Capital Reserve
RM'000 | Currency Translation Reserve
RM'000 | Retained Earnings
RM'000 | Total Equity attributable to owners of the Company
RM'000 | Non-Controlling Interest
RM'000 | Total Equity
RM'000 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |

9 months ended 31 March (unaudited)

Balance as at 01 July 2025	94,066	-	2,481	(175)	35,413	131,785	2,391	134,176
Profit after taxation for the financial period	-	-	-	-	7,194	7,194	1,469	8,663
Other Comprehensive Income	-	-	-	(148)	-	(148)	(27)	(175)
Foreign currency translation differences	-	-	-	(148)	7,194	7,046	1,442	8,488
Total Comprehensive Income for the period	-	-	-
Contributions by and distributions to owners of the Company :
Issuance of shares	19,337	-	-	-	-	19,337	-	19,337
Share issuance expenses	(210)	-	-	-	-	(210)	-	(210)
Purchase of treasury shares	-	(1,300)	-	-	-	(1,300)	-	(1,300)
Dividend paid during the financial period	-	-	-	-	(2,312)	(2,312)	-	(2,312)
Total transactions with owners of the Company	19,127	(1,300)	-	-	(2,312)	15,515	-	15,515
						-
Balance as at 31 March 2026	113,193	(1,300)	2,481	(323)	40,295	154,346	3,833	158,179

Notes :
The Company has on 11 February 2026 announced its change in financial year end from 30 June 2026 to 31 December 2026. As such, there will be no comparative financial information available for the preceding year corresponding periods.

This Unaudited Condensed Consolidated Statement of Changes in Equity should be read in conjunction with the Audited Financial Statements for the year ended 30 June 2025 and the accompanying explanatory notes attached to this interim financial statements.

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JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring YourAllVines

Unaudited Condensed Consolidated Statement of Cash Flows
For the financial quarter ended 31 March 2026

| | (Unaudited)
1/7/2025 to
31/3/2026
RM'000 | Preceding Year
Corresponding
Period
RM'000 |
| --- | --- | --- |
| CASH FLOWS FROM OPERATING ACTIVITIES | | |
| Profit before tax | 10,051 | N/A |
| Adjustments for : | | |
| Amortisation of intangible asset | 274 | N/A |
| Amortisation of deferred income | (502) | N/A |
| Depreciation of property, plant and equipment | 3,220 | N/A |
| Depreciation of right-of-use assets | 1,076 | N/A |
| Dividend income | (3) | N/A |
| Fair value loss/(gain) from short-term investments | 730 | N/A |
| Unwinding of discount factor | 33 | N/A |
| (Gain)/Loss on disposal of property, plant and equipment | (16) | N/A |
| Interest expense | 221 | N/A |
| Inventories written down | 591 | N/A |
| Interest income from short-term funds | (956) | N/A |
| Share of (profit)/loss of an associate | 47 | N/A |
| Unrealised loss/(gain) on foreign exchange | 151 | N/A |
| Operating profit before working capital changes | 14,917 | N/A |
| Changes in working capital: | | |
| Decrease/(Increase) in inventories | (1,541) | N/A |
| Decrease/(Increase) in receivables | (7,825) | N/A |
| (Decrease)/Increase in payables | (14,203) | N/A |
| Cash generated from/(used in) operating activities | (8,652) | N/A |
| Income tax refund/(paid) | (66) | N/A |
| Net cash generated from/(used in) operating activities | (8,718) | N/A |
| CASH FLOWS FROM INVESTING ACTIVITIES | | |
| Dividend received | 3 | N/A |
| Government grant received | 590 | N/A |
| Interest received | 956 | N/A |
| Investment in fixed deposits pledged to licensed banks | (508) | N/A |
| Proceeds from disposal of property, plant and equipment | 16 | N/A |
| Purchase of property, plant and equipment | (956) | N/A |
| Investment in short term investment | (2,353) | N/A |
| Investment in an associate | (5,512) | N/A |
| Net cash from acquisition of subsidiaries | 2,434 | N/A |
| Net cash from/(used in) investing activities | (5,330) | N/A |
| CASH FLOWS FROM FINANCING ACTIVITIES | | |
| Dividends paid | (2,312) | N/A |
| Interest paid | (221) | N/A |
| Net proceeds from issuance of shares | 19,127 | N/A |
| Purchase of treasury shares | (1,300) | N/A |
| Repayment of lease liabilities | (1,434) | N/A |
| Repayment of hire purchase payables | (401) | N/A |
| Net drawdown/(repayment) of term loan | (695) | N/A |
| Net cash (used in)/ from financing activities | 12,764 | N/A |
| Net (decrease)/ increase in cash and cash equivalents | (1,284) | N/A |
| Cash and cash equivalents at beginning of period | 61,224 | N/A |
| Effects of exchange rate changes | (335) | N/A |
| Cash and cash equivalents at end of period | 59,605 | N/A |
| Cash and cash equivalents consist of: | | |
| Short Term Funds | 39,644 | N/A |
| Cash and bank balances | 19,961 | N/A |
| | 59,605 | N/A |

Notes :
The Company has on 11 February 2026 announced its change in financial year end from 30 June 2026 to 31 December

1. As such, there will be no comparative financial information available for the preceding year corresponding periods.

This Unaudited Condensed Consolidated Statement of Cash Flows should be read in conjunction with the Audited Annual Financial Statement for the year ended 30 June 2025 and the explanatory notes attached to the interim financial statements.

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JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)
JFTECH
JFTECH BUSINESS PROFESSIONAL

NOTES TO THE INTERIM FINANCIAL REPORT FOR THE PERIOD ENDING 30 JUNE 2026

PART A - EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD 134 ("MFRS 134"): INTERIM FINANCIAL REPORTING.

A1 Basis of Preparation

The unaudited interim financial statements have been prepared in accordance with MFRS 134 : Interim Financial Reporting issued by Malaysian Accounting Standards Board ("MASB") and Rule 9.22 of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad ("Bursa Securities").

The unaudited interim financial statements should be read in conjunction with the audited financial statements of the Group for the financial year ended 30 June 2025. These explanatory notes attached to the interim financial statements provide an explanation of events and transactions that are significant for an understanding of the changes in the financial position and performance of the Group since the financial year ended 30 June 2025.

The Company has on 11 February 2026 announced its change in financial year end from 30 June 2026 to 31 December 2026. As such, there will be no comparative financial information available for the preceding year corresponding periods. This is to align with overseas subsidiaries, including a China subsidiary required by law to maintain a December year-end. The change reduces audit costs and resources strain from multiple audits.

During the current financial period, the Group has adopted the following new accounting standards and/or interpretations (including the consequential amendments, if any):-

Amendments to MFRS 121: Lack of Exchangeability

The adoption of the above accounting standards and/or interpretations (including the consequential amendments, if any) did not have any material impact on the financial statements of the Group.

A2 Summary of Material Accounting Policy Information

The material accounting policy information and methods of computation adopted are consistent with those of the audited financial statements for the year ended 30 June 2025.

A3 Auditors' report on preceding annual financial statements

The preceding year annual audited financial statements were not subject to any qualification.

A4 Seasonal or cyclical factors

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

A5 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 of the Group during the current quarter to date and current financial period-to-date.

A6 Material changes in estimates

There were no changes in estimates of amounts reported that have a material effect in the current quarter under review and current financial period-to-date.

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JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

NOTES TO THE INTERIM FINANCIAL REPORT FOR THE PERIOD ENDING 30 JUNE 2026

A7 Debt and equity securities

Save as disclosed in the following, there was no issuance, cancellations, repurchases, resale and repayment of debt and equity securities, share buy backs, share cancellations, shares held as treasury share and resale of treasury shares during the current quarter under review and current financial period-to-date.

During the financial period ended 31 March 2026, the Company issued new ordinary shares pursuant to the private placement as below:

	Current quarter ended 31/3/26		Current period ending 31/12/26
	No. of shares	RM'000	No. of shares	RM'000
Private Placement	42,971,000	19,337	42,971,000	19,337

A8 Dividend Paid

Dividend paid during the financial period-to-date is as follow:-

An interim dividend of 0.25 sen per ordinary share amounted to RM2,312,470 in respect of financial year ending 30 December 2026 was paid by the Company on 24 December 2025.

A9 Segmental information

Segment analysis has not been prepared as the Group's business is focused only in manufacturing and trading of electronic products, components and test probes, including production, packaging, marketing and distribution of products, and this forms the focus of the Group's internal reporting system.

The chief operating decision maker reviews the business performance of the Group as a whole and management monitors the operating results of its business for the purpose of making decisions on resources allocation and performance assessment.

Geographical information

For the purpose of disclosing geographical information, revenue is based on the geographical location of the customers from which the sales transactions originated.

Non-current assets are determined according to the country where these assets are located. The amounts of non-current assets do not include financial instruments.

Revenue by countries

| | Current quarter
01/01/2026 to
31/03/2026 | Current period to date
01/07/2025 to
31/03/2026 | Current period to date
01/07/2025 to
31/03/2026 |
| --- | --- | --- | --- |
| | RM'000 | RM'000 | % |
| Malaysia | 5,931 | 13,833 | 23% |
| China | 10,503 | 24,027 | 41% |
| United States | 4,588 | 9,951 | 17% |
| Asia | 1,999 | 9,543 | 16% |
| Europe and United Kingdom | 171 | 1,902 | 3% |
| Total | 23,192 | 59,256 | 100% |

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JF Technology Berhad
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

NOTES TO THE INTERIM FINANCIAL REPORT FOR THE PERIOD ENDING 30 JUNE 2026

A10 Valuation of property, plant and equipment
There are no valuation of the property, plant and equipment in the current financial period-to-date.

A11 Material events subsequent to the end of the quarter
There are no material events subsequent to the end of the current quarter under review that have not been reflected in the financial statements.

A12 Changes in the composition of the Group
There are no material changes in the composition of the Group for the current financial period-to-date other than the acquisition of 100% equity interest in Transcend Technologies (S) Pte., Ltd. and Transcend Tech Asia Pacific Pte. Ltd., which is also a 95.5% holding company of Transcend Technologies Inc. (Collectively referred as "Transcend Group") in December 2025.

A13 Contingent liabilities
The Directors are of the opinion that the Group has no contingent liabilities which, upon crystallisation would have a material impact on the financial position and business of the Group as at reporting date.

A14 Capital commitments
Property, plant and equipment
RM'000
Authorised and contracted for
97
Authorised and not contracted for
nil

A15 Significant related party transactions
Other than the transaction in the ordinary course of business, The Group has no other related party transactions which would have a significant impact on the financial position and business of the Group during the current financial period-to-date.

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JF TECHNOLOGY BERHAD
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

B1 Review of performance

	INDIVIDUAL PERIOD		Changes YoY	CUMULATIVE PERIOD		Changes YoY
	Current Year Quarter 01/01/2026 to 31/03/2026	Preceding Year Corresponding Quarter 01/01/2025 to 31/03/2025		Current Year To-date 01/07/2025 to 31/03/2026	Preceding Year Corresponding Period 01/07/2024 to 31/03/2025
	RM'000	RM'000	%	RM'000	RM'000	%
Revenue	23,192	N/A	N/A	59,256	N/A	N/A
Operating Profit	4,293	N/A	N/A	9,395	N/A	N/A
Profit before tax ("PBT")	4,569	N/A	N/A	10,051	N/A	N/A
Profit after tax ("PAT")	3,752	N/A	N/A	8,663	N/A	N/A
Profit attributable to ordinary equity holders of the parent ("net profit")	3,192	N/A	N/A	7,194	N/A	N/A

Current Quarter

The Group's revenue for the current quarter ended 31 March 2026 ("Q032026") reached an all-time high of RM23.19 million. The strong top-line performance was anchored by better performance across our business - test contacting solutions, test interface products, and Kunshan manufacturing facility along with contribution from new subsidiaries - Q3 Probe and Transcend.

Key markets mirrored this strong momentum, with Malaysia, China, and the United States ("US") all posting record revenues of RM5.93 million, RM10.50 million, and RM4.59 million respectively in the current quarter under review. Notably, China's quarterly sales surpassing the RM10 million threshold for the first time.

Meanwhile, the healthy top-line performance was also reflected at the PBT level. Q032026 came in at RM4.57 million, which is the second occasion on which the Group's quarterly PBT has exceeded the RM4.50 million-mark, the first being in 1QFY2022. Sequentially, the Group posted a net profit of RM3.19 million for the current quarter under review.

Financial period-to-date

The Group delivered its highest-ever cumulative 9-month revenue for the period ended 31 March 2026 ("9MFPE2026") at RM59.26 million, surpassing the RM50 million threshold for the first time in the Group's history. Of greater significance, this figure has already eclipsed the Group's previous full-year record revenue of RM45.35 million achieved in FYE2023.

9MFPE2026 PBT was at RM10.05 million while net profit for the period under review came in at RM7.19 million. The 9-month net profit performance has already exceeded the full-year net profit recorded in both FYE2024 and FYE2025, which stood at RM5.82 million and RM3.55 million respectively. The healthy top- and bottom-line performance were chiefly attributed to the earlier mentioned factors.

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JF TECHNOLOGY BERHAD
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

B2 Financial review for current quarter compared with immediate Preceding Quarter

| | Current Year Quarter
01/01/2026
to
31/03/2026 | Immediate Preceding Quarter
01/10/2025
to
31/12/2025 | Changes
QoQ |
| --- | --- | --- | --- |
| | RM'000 | RM'000 | % |
| Revenue | 23,192 | 20,710 | 12.0% |
| Operating Profit | 4,293 | 3,544 | 21.1% |
| Profit before tax ("PBT") | 4,569 | 3,504 | 30.4% |
| Profit after tax ("PAT") | 3,752 | 3,103 | 20.9% |
| Profit attributable to ordinary equity holders of the parent ("net profit") | 3,192 | 2,319 | 37.6% |

Q032026 QoQ

On a quarter-on-quarter ("QoQ") basis, the Group posted a 12.0% QoQ increase to RM23.19 million versus RM20.71 million in the immediate preceding quarter. It is noteworthy to mention that this is the Group's 4th consecutive quarters of revenue growth.

This positive trend is also reflected at the PBT and net profit level. The Group's PBT rose 30.4% QoQ to RM4.57 million, compared to RM3.50 million in the immediate preceding quarter. Net profit for the current quarter under review rose 37.6% QoQ to RM3.19 million vis-à-vis RM2.32 million in Q2FY2026. The double-digit top- and bottom-line performance was driven by strong sales across its key markets.

B3 Prospects for financial period ending 31 December 2026 ("FPE2026")

Based on statistics from the Semiconductor Industry Association ("SIA"), global semiconductor sales reached USD298.5 billion in the first quarter of 2026, a 25% increase from fourth quarter of 2025. This extends the solid growth trajectory from 2025, where full-year global semiconductor sales hit an all-time high of USD791.7 billion, reflecting a 25.6% increase over 2024. The momentum is expected to sustain and remains on track to reach USD1 trillion in 2026, driven by broad and robust demand across the Asia Pacific region, the Americas, and China.

Underpinning this momentum is the robust growth of artificial intelligence ("AI"). The global AI market, valued at approximately USD244 billion in 2025, is projected to grow at a Compound Annual Growth Rate ("CAGR") of 27.7% through 2030, reaching over USD800 billion by the end of the decade.

This buoyant industry backdrop aligns closely with the Group's growth trajectory, as evidenced by the successive record-breaking revenue performance across consecutive quarters — underscoring the Group's ability to ride the structural upcycle in global semiconductor demand. As AI and data centre investments continue to accelerate globally, the Group sees vast and growing opportunities ahead, and is committed to positioning itself to capture this expanding wave of demand.

The Group's order outlook across all our key business segments continues to be strong, giving us healthy earnings visibility. The integration of the acquired companies continues to progress well, meaningfully enhancing the Group's capabilities and broadening our market reach.

---

JF TECHNOLOGY BERHAD
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

Notwithstanding the above, ongoing geopolitical tensions continue to exert pressure on global supply chains, resulting in elevated input costs. The Group has proactively engaged our customers to jointly manage the impact, and remains confident that the overall situation is manageable. The Group will continue to monitor developments closely.

All in all, the Board maintains a positive outlook on the Group's growth prospects, anchored by strong operational momentum, healthy order visibility, and the Group's proven ability to navigate a dynamic environment. The Board expects the FPE2026 financial performance of the Group to be satisfactory, barring any unforeseen circumstances.

B4 Financial estimate, forecast, projection or internal targets

The Group does not provide any financial estimate, forecast, projection or internal targets in any publicly available document or announcement.

B5 Notes to the statement of profit or loss and other comprehensive income

PBT is arrived at after charging/(crediting) :

| | Current Year Quarter
01/01/2026
to
31/03/2026 | Preceding Year Corresponding Quarter
01/01/2025
to
31/03/2025 | Current Year To-date
01/07/2025
to
31/03/2026 | Preceding Year Corresponding Period
01/07/2024
to
31/03/2025 |
| --- | --- | --- | --- | --- |
| | RM'000 | RM'000 | RM'000 | RM'000 |
| Amortisation of government grant | (163) | (144) | (502) | (451) |
| Amortisation of intangible asset | 91 | 91 | 274 | 274 |
| Depreciation of property, plant and equipment and right-of use assets | 1,409 | 1,251 | 4,296 | 3,913 |
| Fair value loss/(gain) from short term funds and other investment | 268 | 18 | 730 | 130 |
| (Gain)/Loss on disposal of property, plant and equipment | (16) | - | (16) | (43) |
| Interest expense | 106 | 42 | 221 | 135 |
| Interest income | (278) | (470) | (956) | (1,443) |
| Inventories written down | 503 | 108 | 591 | 232 |
| Net (gain)/loss on realised and unrealised foreign exchange | 120 | (115) | 479 | 447 |
| Unwinding of discount factor | 8 | - | 33 | - |

The Group does not have any impairment loss on receivables during the current financial period.

The Group's unwinding of discount factor arises from the consideration payable related to the acquisition of Q3 Probe Pte. Ltd. The payable bore a discount factor of 4.72% per annum.

---

JF TECHNOLOGY BERHAD
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

B6 Taxation

	Current Year Quarter 01/01/2026 to 31/03/2026	Current Year To-date 01/07/2025 to 31/03/2026
	RM'000	RM'000
Current tax	(446)	(1,368)
Deferred tax	(371)	(20)
Total	(817)	(1,388)

Current tax is provided for profitable subsidiary as there is no claiming of tax group relief over the loss-making companies within the Group.

The Group's effective tax rates for both the current quarter and current year-to-date are lower than the statutory tax rate mainly due to a subsidiary was granted Pioneer Status with 100% tax exemption on business income expired in 31 March 2026.

B7 The Group's borrowings which are all secured as at end of the reporting period is as follows :

	Secured RM'000	Unsecured RM'000	Total RM'000
Short term borrowing	255	-	255
Long term borrowing	851	-	851
Total	1,106	-	1,106

The Group does not have any foreign currency borrowings.

B8 Dividend Paid/Payable

The interim dividend of 0.25 sen per share declared during the financial period ended 30 September 2025 amounted to RM2,312,470 was paid on 24 December 2025.

In view of the Group's financial performance, the Board declared and approved single-tier interim dividend as follows:

	31 March 2026
Interim dividend for financial year ending	31-Dec-26
Amount per share	0.25 sen
Total dividend payable	RM2,417,884
Ex-date	08-Jun-26
Entitlement to dividends based on record of Depositors as at	09-Jun-26
Date Payable	24-Jun-26

The financial statements for the current financial period do not reflect this proposed dividend. Such dividend will be accounted for in equity as an appropriation of retained earnings in next quarter ending 30 June 2026 in the month it was approved by the Board of Directors.

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JF TECHNOLOGY BERHAD
(Registration No. 200601027925 (747681-H))
(Incorporated in Malaysia)

JFTECH
We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

B9 Material litigation since the date of the last annual statement of financial which must be made up to a date not earlier than 7 days from the date of issue of the quarterly report.

The Group is not engaged in any material litigation, either as a plaintiff or defendant, claims or arbitration which have a material effect on the financial position of the Group.

B10 Earnings per share ("EPS")

a) Basic EPS

| | Current year Quarter
01/01/2026 to 31/03/2026 | Preceding Year Corresponding Quarter
01/01/2025 to 31/03/2025 | Current Year To-date
01/07/2025 to 31/03/2026 | Preceding Year Corresponding Period
01/07/2024 to 31/03/2025 |
| --- | --- | --- | --- | --- |
| Profit attributable to owners of the Company (RM'000) | 3,192 | N/A | 7,194 | N/A |
| Weighted average number of ordinary shares for basic earnings per share ('000) | 967,853 | N/A | 939,819 | N/A |
| Basic Earnings Per Share based on weighted average number of ordinary shares (sen) | 0.33 | N/A | 0.77 | N/A |

b) Diluted EPS

| | Current year Quarter
01/01/2026 to 31/03/2026 | Preceding Year Corresponding Quarter
01/01/2025 to 31/03/2025 | Current Year To-date
01/07/2025 to 31/03/2026 | Preceding Year Corresponding Period
01/07/2024 to 31/03/2025 |
| --- | --- | --- | --- | --- |
| Profit attributable to owners of the Company (RM'000) | 3,192 | N/A | 7,194 | N/A |
| Weighted average number of ordinary shares for basic earnings per share ('000) | 967,853 | N/A | 939,819 | N/A |
| Diluted Earnings Per Share (sen) | 0.33 | N/A | 0.77 | N/A |

Notes :
1. Basic earnings per share is computed by dividing profit attributable to owners of the Company divided by the weighted average number of ordinary shares in issue during the financial period and financial year under review.
2. Diluted earnings per share is computed based on the profit attributable to the owners of the Company divided by the weighted average number of ordinary shares in issue during the financial period, adjusted for the effects of dilutive potential ordinary shares.

B11 Status of Corporate Proposals Announced.

There were no corporate proposal announced but not completed as at the date of this report.

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JF TECHNOLOGY BERHAD

(Registration No. 200601027925 (747681-H))

(Incorporated in Malaysia)

JFTECH

We Bring Possibilities

B DISCLOSURE REQUIREMENTS AS SET OUT IN APPENDIX 9B OF BURSA MALAYSIA SECURITIES BERHAD MAIN MARKET LISTING REQUIREMENTS

B12 Utilisation of Proceeds from Private Placement Issue

As at the date of this report, the status of the utilisation of the proceeds is as follows :

	Details of utilisation	Proposed Utilisation (RM'000)	Actual Utilisation (RM'000)	Unutilised proceeds (RM'000)	Intended Timeframe for utilisation
1	Capital expenditure	19,127	-	19,127	Within 60 months
2	Estimated expenses in relation to the Proposed Private Placement	210	210	-	Within 3 months
		19,337	210	19,127

B13 Authorisation for issue

The interim financial report has been authorised for issue by the Board of Directors ("Board") in accordance with a resolution of the Board on 21 May 2026.

On Behalf of the Board

Dato' Foong Wei Kuong

Group Managing Director

21 May 2026