Jumbo Interactive Limited and its Controlled Subsidiaries Appendix 4D – Half Year Report

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JUMBO INTERACTIVE LIMITED AND ITS CONTROLLED SUBSIDIARIES

ABN 66 009 189 128

APPENDIX 4D HALF-YEAR REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025

This information, given under ASX listing Rule 4.2A, should be read in conjunction with the most recent annual financial report.

Current period: Prior corresponding period ( pcp ):

1 July 2025 to 31 December 2025 1 July 2024 to 31 December 2024

Jumbo Interactive Limited and its Controlled Subsidiaries Appendix 4D – Half Year Report

RESULTS FOR ANNOUNCEMENT TO THE MARKET

For the period ended 31 December, the Consolidated Group results are:

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
Revenue from operations	85,277	66,130	19,147	29.0%
Earnings before interest, tax, and depreciation and amortisation	32,232	31,182	1,050	3.4%
Earnings before interest and tax	23,749	24,705	(956)	(3.9%)
Profit after tax from operations attributable to members	15,464	17,860	(2,396)	(13.4%)
Total comprehensive income for the period attributable to members	12,521	21,109	(8,588)	(40.7%)
Profit after tax and before amortisation of acquired intangible assets	18,377	19,116	(739)	(3.9%)

DIVIDENDS

A fully franked final dividend of 30.5¢ (thirty and a half cents) per ordinary share for the financial year ended 30 June 2025 (2024: final 27.5¢) was paid on ordinary shares during the half year ended 31 December 2025.

In relation to the half year ended 31 December 2025, a fully franked interim dividend of 12.0¢ (twelve cents) per share (2025: 24.0¢) will be paid on ordinary shares as follows:

Record date: 4 March 2026
Payment date: 18 March 2026

NET TANGIBLE ASSETS[1]

Cents	31 December 2025	30 June 2025
Net Tangible Assets (NTA) per ordinary share	(187.30)	84.13

The decrease in net tangible assets is due the acquisitions of Dream Giveaways UK on 14 October 2025 and Dream Giveaways US on 30 October 2025 (largely intangible assets). The pro forma NTA excluding the acquisitions would be 96.91 per ordinary share.

CONTROL GAINED OVER ENTITIES

On 14 October 2025, the Group acquired 100% of the Dream Car Giveaways group of companies ( Dream Giveaways UK ) via its fully controlled subsidiary Jumbo Interactive UK Limited. Dream Giveaways UK is a leading B2C brand and digital market proposition in the UK prize draw market, where customers can participate to win prizes such as cars, cash, property and lifestyle products.

Dream Giveaways UK is an established and trusted digital prize draw competition platform, which contributed $2,931,000 profit after tax to the Group's consolidated profit from ordinary activities during the half-year ended 31 December 2025. The result has been determined on a provisional basis.

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Jumbo Interactive Limited and its Controlled Subsidiaries Appendix 4D – Half Year Report

On 30 October 2025, the Group through its newly-incorporated US subsidiary Jumbo Interactive USA, Inc., has acquired DG Acquisition, Inc. – the holding company of three companies (FN Funding, Inc., DG Motors, Inc. and RYNO.CO, Inc.) that collectively comprise the Dream Giveaway business ( Dream Giveaways US ). Dream Giveaways US develops and manages promotional campaigns centred around prizes, primarily in the automotive sector.

The acquisition of Dream Giveaways US provides Jumbo with a B2C entry point into the US prize draw market. Dream Giveaways US contributed $681,000 loss after tax to the Group's consolidated profit from ordinary activities during the half-year ended 31 December 2025. The net loss includes a non-cash fair value adjustment reducing the opening deferred revenue balance by $1,771,000. This distorts the financial performance of Dream Giveaways US from the Group statutory reporting perspective. Excluding the fair value adjustment the underlying operational performance of Dream Giveaways US in 1H26 from acquisition date is $640,000 profit after tax. These figures have been determined on a provisional basis.

LOSS OF CONTROL OVER ENTITIES

There were no changes in control over entities within the Jumbo Group since 30 June 2025.

DETAILS OF ASSOCIATES AND JOINT VENTURE ENTITIES

Not material as carrying values are nil.

REVIEW

The Interim Financial Report was subject to a review by the auditors and the review report is attached as part of the Interim Financial Report.

ATTACHMENTS

Additional information supporting the Appendix 4D disclosure requirements can be found in the Directors’ Report and the consolidated Interim Financial Report for the half year ended 31 December 2025. The Interim Financial Report of Jumbo Interactive Limited for the half year ended 31 December 2025 is attached. It should be read in conjunction with Jumbo’s other periodic and continuous disclosure announcements lodged with the Australian Securities Exchange ( ASX ), including the 1H26 Results Media Release and Investor Presentation.

SIGNED

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Susan Forrester Chair

Mike Veverka Managing Director, CEO and Founder

Brisbane 25 February 2026

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Jumbo Interactive Limited

ABN 66 009 189 128

Interim Financial Report – 31 December 2025

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

DIRECTORS’ REPORT	6
AUDITOR’S INDEPENDENCE DECLARATION	8
FINANCIAL REVIEW	9
CONSOLIDATED FINANCIAL STATEMENTS:
- CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME	19
- CONSOLIDATED STATEMENT OF FINANCIAL POSITION	20
- CONSOLIDATED STATEMENT OF CHANGES IN EQUITY	21
- CONSOLIDATED STATEMENT OF CASH FLOWS	23
- NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS	24
DIRECTORS’ DECLARATION	48
INDEPENDENT AUDITOR’S REVIEW REPORT	49

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Directors’ Report

DIRECTORS’ REPORT

The Directors of Jumbo Interactive Limited (the Company ) present their report on the consolidated entity ( Group ), consisting of Jumbo Interactive Limited and the entities it controlled at the end of, and during, the half year ended 31 December 2025.

DIRECTORS

The Directors of the Company during the half year and up to the date of this Interim Financial Report include:
Susan Forrester AM (Non-Executive Director and Chair of the Board)
Mike Veverka (Managing Director, CEO and Founder)
Sharon Christensen (Non-Executive Director)
Giovanni Rizzo (Non-Executive Director)
Michael Malone (Non-Executive Director)

COMPANY SECRETARY

On 1 September 2025, Kimberly Sue of Company Matters Pty Ltd was appointed as an additional Company Secretary.

On 29 January 2026, Kimberly Sue resigned as Company Secretary and Graeme Blackett of Company Matters Pty Ltd was appointed as an additional Company Secretary.

Kimberly Sue held the position of Company Secretary as at the end of the half year while Graeme Blackett held the position of Company Secretary as at the date of this report.

Lauren Osbich remains a Company Secretary of the Company.

PRINCIPAL ACTIVITIES

During the financial half year, the principal activities of the Group consisted of the following segments:

Lottery Retailing which services Business-to-Consumer ( B2C );
Software-as-a-Service ( SaaS ) which services Business-to-Business ( B2B ) and Business-to-Government ( B2G ); and
Managed Services which services B2B .
Dream Giveaways which services B2C

The following summary describes the operations in each of the Group’s reportable segments:

Lottery Retailing

Sale of Australian national lottery and charity lottery tickets online and on mobile devices to customers ( B2C ) in Australia and certain overseas jurisdictions.

Software-as-a-Service

Development, supply and maintenance of proprietary software-as-a-service ( SaaS ) for authorised Businesses, Charities and Governments (B2B/B2G) in Australia.

Managed Services

Provision of lottery related services for authorised Businesses and Charities ( B2B ) in the lottery market in the UK and Canada. Services include technology, prize procurement, lottery game design, campaign marketing, and customer relationship and draw management.

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Directors’ Report

Dream Giveaways

Operation of consumer prize draw promotions delivered to customers ( B2C ), providing access to prize competitions in United Kingdom and United States of America.

REVIEW OF OPERATIONS

A review of the Group’s operations for the interim financial period and the results of those operations are set out in the Financial Review as set out on pages 9 to 18 of this Interim Financial Report. The Financial Review forms part of the Directors’ Report.

FUTURE DEVELOPMENTS

In the opinion of the Directors, there are no matters or circumstances which have arisen between 31 December 2025 and the date of this Interim Financial Report that have significantly affected, or may significantly affect, the operations of the Group, the results of those operations and the state of affairs of the Group in subsequent financial periods.

ROUNDING OF AMOUNTS

The Group is an entity to which ASIC Corporations (Rounding in Financial / Directors’ Reports Instrument 2016/191 (as amended by ASIC Corporations (Amendment) Instrument 2023/519) ( Instrument ) applies, relating to the ‘rounding off’ of amounts in the Directors’ Report and Interim Financial Report. Amounts in the Directors’ Report and Interim Financial Report have been rounded off to the nearest thousand dollars in accordance with the Instrument.

AUDITOR’S INDEPENDENCE DECLARATION

A copy of the auditor’s independence declaration as required under section 307C of the Corporations Act 2001 is set out immediately after this Directors’ Report.

The Interim Financial Report is made in accordance with a resolution of Directors.

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Susan Forrester

Chair

Mike Veverka

Managing Director, CEO and Founder

Brisbane 25 February 2026

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Ernst & Young 111 Eagle Street Brisbane QLD 4000 Australia GPO Box 7878 Brisbane QLD 4001

Tel: +61 7 3011 3333 Fax: +61 7 3011 3100 ey.com/au

Auditor’s Independence Declaration to the Directors of Jumbo Interactive Limited

As lead auditor for the review of the half-year financial report of Jumbo Interactive Limited for the half-year ended 31 December 2025, I declare to the best of my knowledge and belief, there have been:

a. No contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the review;
b. No contraventions of any applicable code of professional conduct in relation to the review; and
c. No non-audit services provided that contravene any applicable code of professional conduct in relation to the review.

This declaration is in respect of Jumbo Interactive Limited and the entities it controlled during the financial period.

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Ernst & Young

Susie Kuo Partner 25 February 2026

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

FINANCIAL REVIEW

Jumbo brings together technology, creativity, and purpose to deliver winning experiences through digital lotteries and prize draws. Our B2B SaaS platforms and Managed Services power both government and charity fundraising programs, while our B2C brands - including Oz Lotteries, Dream Car Giveaways, and Dream Giveaway - connect millions of customers to life-changing prizes and meaningful causes.

EXPLANATION OF RESULTS

We report revenue on a net revenue inflow basis when we are acting as an agent such as with the sale of lottery tickets. The gross amount received for the sale of goods and rendering of services is advised as Company Total Transaction Value ( TTV – Company ). In addition, where we act as a licensor of our software platform, the gross amount of third-party lottery ticket sales transacted through our software platform is advised as third-party Total Transaction Value ( TTV – Third-party ). Revenue is generated mainly as a percentage of TTV. The revenue from sales of the tickets in relation to prize draws is recognised at point-in-time on draw date at the value of cash collected from ticket sales net of prizes, where the Group considers that it acts in a Principal capacity and prizes won represent a consideration payable to its customers.

The Lottery Retailing segment continues to be the largest contributor to Group revenue and profits. 1H26 was characterised by a subdued jackpot environment that was unfavourable compared to the pcp. As a result, Lottery Retailing TTV declined by 0.2%, while revenue increased by 5.5%. While the financial results remain subject to the volatility of jackpots in the short term, over the long term, lotteries have delivered consistent growth and have proven to be highly resilient to economic downturns and cycles. In addition, digital penetration has steadily increased over time and Jumbo remains well placed to capitalise on this trend. At 1H26, online ticket sales of lottery tickets accounted for 41.2% of overall Australian lottery sales (1H25: 40.4%; FY25: 41.8%).

SaaS segment TTV increased 9.9%, with external revenue up 13.1%. Similar to the Lottery Retailing segment, Lotterywest TTV declined by 2.4% which was impacted by the subdued jackpot environment. Excluding Lotterywest, the SaaS segment performed strongly with TTV and revenue growth of 12.4% and 22.5% respectively.

The Managed Services segment includes Jumbo’s subsidiaries in the UK and Canada. In aggregate, Managed Services segment TTV and revenue were up 19.1% and 17.3% respectively.

In October 2025, Jumbo acquired Dream Car Giveaways UK and Dream Giveaway US. The performance of these businesses has been presented in a separate ‘Dream Giveaways’ segment in Jumbo’s 1H26 disclosures. The 1H26 result reflects a 2½ month contribution from DCG UK and 2 month contribution from DG USA. In aggregate, this segment contributed $35.7 million and $13.7 million in TTV and revenue respectively.

The financial position of the Group is sound with strong liquidity. As at 31 December 2025, the Group had general cash reserves of $57,932,000. Excluding customer funds of $13,195,000, the available cash to the Group was $44,737,000. Including the undrawn debt facilities of $13,102,000, the Group had access to $57,839,000 of available cash and undrawn debt.

We continue to invest in the three main pillars that support the long-term growth of the Group:
$3,068,000 (1H25: $3,256,000) invested in the proprietary software platform (intangible assets);
$13,263,000 (1H25: $4,663,000) invested in marketing activities primarily to acquire new and retain existing customers (the significant increase as a result of the inclusion of the UK and US acquisitions; and
$17,310,000 (1H25: $13,894,000) invested in employees who provide the software development and marketing skills, customer support services, and management.

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

CONSOLIDATED H1 FY2026 FINANCIAL PERFORMANCE IN REVIEW

Result Highlights (Statutory and underlying earnings)

To enhance comparability between 1H26 and 1H25 and to provide more insight into the underlying earnings of the Group, equivalent financial information has also been included. Underlying earnings is the primary reporting measure used by management and the Group’s chief operating decision maker (the Chief Executive Officer) for the purposes of monitoring and managing the financial performance of the business. Statutory earnings are adjusted by significant non-recurring items to derive underlying earnings.

These significant non-recurring items include:

$’000	HY Dec 2025	HY Dec 2024
Merger & Acquisition activity costs1	3,239	389
Employee payments2	-	123
Deferred Revenue fair value adjustment3	1,771	-
Other4	272	(1,085)
Add / (deduct) significant items (pre-tax)	5,282	(573)
Tax benefit / (expense)	(894)	27
Add / (deduct) significant items (post-tax)	4,388	(546)

1Principally reflect due diligence costs (consultants & legal) associated with the acquisition of Dream Car Giveaways UK and Gream Giveaway USA in 1H26 and the evaluation of other opportunities in 1HY25.

21H25 reflects redundancy payments in Australia and Canada.

3Partial non-cash acquisition accounting adjustment under AASB3, relating to the fair value of DG USA deferred revenue at acquisition. This related to draws that commenced prior to acquisition and were completed during the half.

4Other includes:

i) Costs relating to the integration of new acquisitions into the business (1H26);
ii) Fluctuations in the GBP/AUD foreign exchange rate resulted in net foreign exchange losses of $148k on intercompany loans and accounts denominated in foreign currencies (1H26 and 1H25);

iii) Following the finalisation of the StarVale earnout, $830k (£425k) of contingent consideration (held in escrow) was released (1H25); and

iv) The de-recognition of a customer liability balance of $600k as the obligation expired during 1H25.

The key financial metrics are detailed below:

		Statutory			Underlying
$’000	HY Dec 2025	HY Dec 2024	Change %	HY Dec 2025	HY Dec 2024	Change %
TTV1	524,063	453,400	15.6	525,834	453,400	16.0
TTV – Company	207,878	208,258	(0.2)	207,878	208,258	(0.2)
TTV – Third-Party	316,185	245,142	29.0	317,956	245,142	29.7
Revenue	85,277	66,130	29.0	87,048	66,130	31.6
EBITDA1	32,232	31,182	3.4	37,514	30,609	22.6
EBIT1	23,749	24,705	(3.9)	29,031	24,132	20.3
NPAT1	15,464	17,860	(13.4)	19,852	17,314	14.7
NPATA1, 2	18,377	19,116	(3.9)	22,765	18,570	22.6
EPS (cps)	24.6¢	28.5¢	(13.7)	31.6¢	27.6¢	14.5
EPSA (cps)1,2	29.3¢	30.4¢	(3.6)	36.3¢	29.6¢	22.6
Revenue Margin (%)	16.3%	14.6%	1.7ppt	16.6%	14.6%	2.0ppt

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

		Statutory			Underlying
$’000	HY Dec 2025	HY Dec 2024	Change %	HY Dec 2025	HY Dec 2024	Change %
EBITDA Margin (%)	37.8%	47.2%	(9.4ppt)	43.1%	46.3%	(3.2ppt)
EBIT Margin (%)	27.8%	37.4%	(9.6ppt)	33.4%	36.5%	(3.1ppt)

1The following measures: TTV, underlying EBITDA, underlying EBIT, underlying NPAT, and NPATA are not defined under International Financial Reporting Standards (IFRS) and are, therefore, termed "non-IFRS" measures and are not subject to review procedures.

2NPATA/EPSA is NPAT/EPS before tax-effect amortisation expenses in respect of intangible assets acquired through a Business Combination

Major items impacting performance

Lottery Retailing – The number of jackpots is an important driver of TTV. 1H26 was impacted by a subdued jackpot environment, which was unfavourable to the comparative period.
Lottery Retailing marketing – Marketing costs have increased as a result of planned strategic changes in the marketing playbook.
Acquisitions – during 1H26 the Company acquired Dream Car Giveaways UK and Dream Giveaway US. These businesses contributed to the Groups financial performance.

The Group’s financial performance is presented in the profit and loss summarised below.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV1	524,063	453,400	70,663	15.6
Revenue	85,277	66,130	19,147	29.0
Cost of sales	(12,293)	(10,781)	(1,512)	14.0
Gross profit	72,984	55,349	17,635	31.9
Other income	2,513	1,193	1,320	110.6
Operating expenses	(43,265)	(25,360)	(17,905)	70.6
EBITDA	32,232	31,182	1,050	3.4
Depreciation and amortisation	(4,839)	(4,878)	39	(0.8)
EBITA1	27,393	26,304	1,089	4.1
Amortisation of acquired intangible assets (IA)	(3,644)	(1,599)	(2,045)	127.9
EBIT	23,749	24,705	(956)	(3.9)
Net finance (cost)/ income	(1,543)	1,059	(2,602)	(245.7)
NPBT	22,206	25,764	(3,558)	(13.8)
Income tax expense	(6,742)	(7,904)	1,162	(14.7)
NPAT	15,464	17,860	(2,396)	(13.4)
Amortisation of acquired IA after tax	2,913	1,256	1,657	131.9
NPATA1	18,377	19,116	(739)	(3.9)

1These are non-IFRS measures and are not subject to review procedures.

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

Review of Operations

(a) Lottery Retailing

The Lottery Retailing segment operates the www.ozlotteries.com website and sells tickets in:

The National draw lottery games in all Australian states and territories (excluding QLD and WA) and in certain overseas jurisdictions, under the Reseller Agreements with TLC which run until 25 August 2030;
Charity lottery games in Australia under agreements with Australian licenced registered charities; and
Proprietary products such as Splash for Good and the Daily Winners loyalty program that offer players innovative and engaging ways to win.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV – Company1	207,878	208,258	(380)	(0.2)
Revenue	51,462	48,773	2,689	5.5
Gross profit	27,693	24,653	3,040	12.3
Operating expenses	(11,214)	(7,563)	(3,651)	48.3
Other income	7	773	(766)	(99.1)
EBITDA - Lottery Retailing	16,486	17,863	(1,377)	(7.7)
Revenue / TTV	24.8%	23.4%	1.4pps	n/a
Gross profit / Revenue	53.8%	50.5%	3.3pps	n/a
Op. expenses / Revenue	21.8%	15.5%	6.3pps	n/a
EBITDA / Revenue	32.0%	36.6%	(4.6pps)	n/a

While TTV was in line with the pcp, it was impacted by the subdued jackpot environment. Revenue increased 5.5% due to the continued momentum in charity and proprietary products. EBITDA decreased 7.7% primarily due to an increase in marketing costs. Marketing costs were $6,839,000 (1H25: $3,540,000) and is equivalent to 3.3% of TTV (1H25: 1.7%).

The number of large jackpots (Division 1 pool $30m) is an important driver of TTV. The TTV and large jackpot trend over the last three half-year periods is summarised below:

HY Dec 2025	HY Jun 2025 HY Dec 2024
TTV - Company1 $’000 207,878 Revenue - Lottery Retailing $’000 51,462	248,923 208,258 59,274 48,773
OZ Lotto/ Powerball Division 1 ($30m or more)
Aggregate large jackpots1 $’000 410,000 Number of large jackpots1 jackpots 10	920,000 610,000 18 13
Average large jackpot1 $’000 41,000 Peak jackpot1 $’000 80,000	51,111 46,923 100,000 100,000

TTV generated from outside the TLC reseller agreements (Charities / Other) was equivalent to 4.8% of total Lottery Retailing TTV. The increase in Charities/Other TTV compared to the pcp was mainly due to the continued momentum in charity (new charities launched in June) and proprietary products.

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Financial Review

Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

$’000	HY Dec 2025	HY Dec 2025	HY Dec 2024	HY Dec 2024	Change	Change %
Lotteries TTV1	197,873	95.2%	201,652	96.8%	(3,779)	(1.9)
Charities / Other TTV1	10,005	4.8%	6,606	3.2%	3,399	51.5
Total TTV – Company1	207,878		208,258		(380)	(0.2)

The Group invests in online marketing to grow and activate the customer database that transacts via its website (www.ozlotteries.com) and associated mobile apps (iOS & Android). An amount of $6,839,000 (1H25: $3,540,000) was invested in marketing activities during the period primarily to acquire new and engage existing customers. These costs were fully expensed through the profit and loss.

The following key performance indicators ( KPIs ) are used to track the effectiveness of online marketing campaigns:

Number of new online accounts established in a given period (these may potentially become active online customers).
Marketing expense (as a % of TTV) is defined as the total marketing cost to acquire these new accounts divided by the TTV in a given period.
Number of active online customers is defined as customers who have spent money on tickets in a given period.
Average spend per active online customer is defined as the total spent by active online customers divided by the number of active online customers in a given period.

The following table summarises the Marketing KPIs:

The following table summarises the Marketing KPIs:
	HY Dec 2025	HY Dec 2024
Number of new online accounts (6-month period)	66,021	81,177
Marketing expense (% of TTV)	3.3%	1.7%
Number of active online customers (12-month period)	817,293	1,035,700
Average spend per active online customer (12-month period)	$559	$490

The decline in new online accounts and number of active players reflects the subdued jackpot environment where aggregate large jackpots decreased 33% from $610 million to $410 million.

The underlying business remains solid as evidenced by the stable TTV contribution from jackpots lower than $30 million.

The Oz Lotteries rolling 12-month TTV[1] by fiscal quarter is shown in the graph below:

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

(b) Software-as-a-Service (SaaS)

The SaaS segment licenses the Jumbo lottery software platform, Jumbo Lottery Program ( JLP ) to several customers, including to ozlotteries.com, and develops, improves, and maintains the Jumbo proprietary platform.

Software licence fees range between ~3% and ~10% of TTV.

An intersegment fee of 7.5% is charged to the Lottery Retailing segment as:

JLP has been developed for this internal customer over many years at a significant investment compared to other customers who receive an adapted version of JLP at a lower development cost; and
The internal customer has a significantly higher usage of other services such as data analytics and marketing tools. The level of this fee falls within the arm’s length upper/lower interquartile range based on international benchmarking undertaken by an independent third party.

$’000 HY Dec 2025 HY Dec 2024	Change Change %
TTV - Third-party1 136,775 124,439 Revenue 20,885 20,458  External 5,700 5,041  Internal 15,185 15,417	12,336 9.9 427 2.1 659 13.1 (232) (1.5)
Gross profit 20,706 20,302 Operating expenses (7,731) (6,861) Other income/(loss) 146 (75)	404 2.0 (870) 12.7 221 (294.7)
EBITDA – SaaS 13,121 13,366	(245) (1.8)
External Revenue / TTV – Third-party 4.20% 4.10% Gross profit / Revenue 99.1% 99.2% Op. expenses / Revenue 37.0% 33.5% EBITDA / Revenue 62.8% 65.3%	0.1pps n/a (0.1pps) n/a 3.5pps n/a (2.5pps) n/a

TTV increased 9.9%, and revenue increased 2.1%. External revenue grew due to solid growth in Mater and new partnerships however this was offset by a lower contribution from Lotterywest (due to the subdued jackpot environment).

Revenue was also impacted by a lower intersegment fee from Lottery Retailing as a result of the subdued jackpot environment.

Operating expenses increased as a result of higher employee costs.

The above factors resulted in EBITDA decreasing by 1.8%.

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

(c) Managed Services

The Group’s Managed Services segment provides lottery management services including prize procurement, lottery game design, campaign marketing, and customer relationship and draw management. The segment includes - Gatherwell Ltd ( Gatherwell ) and the StarVale Group of companies ( StarVale ) as External Lottery Managers ( ELM ) in the UK and Stride Management Corp. ( Stride ) as an ELM for charity lotteries in Canada.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	143,736	120,703	23,033	19.1
Revenue	14,449	12,316	2,133	17.3
Gross profit	12,152	10,394	1,758	16.9
Operating expenses	(8,126)	(7,731)	(395)	5.1
Other income	26	-	26	n/a
EBITDA - Managed Services	4,052	2,663	1,389	52.2%
Revenue / TTV	10.1%	10.2%	(0.1pps)	(1.0pps)
Gross profit / Revenue	84.1%	84.4%	(0.3pps)	(0.4pps)
Operating expenses / Revenue	56.2%	62.8%	(6.6pps)	(10.5pps)
EBITDA / Revenue	28.0%	21.6%	6.4pps	29.6pps

United Kingdom

The UK operates as an ELM and provides lottery management services to over 14,000 causes and ~45 medium to large charities. The UK performance reflects disciplined execution of strategy following operating model changes in the previous year.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	105,514	89,621	15,893	17.7
Revenue	10,068	8,878	1,190	13.4
Gross profit	9,351	8,180	1,171	14.3
Operating expenses	(6,531)	(5,934)	(597)	10.1
Other income	26	147	(121)	(82.3)
EBITDA	2,846	2,393	453	18.9

Canada

The Stride business in Canada operates as a Project Manager and provides services, including lottery operations, ticket fulfilment and marketing, to charity lotteries. The Canada performance reflects good momentum in the business following the re-evaluation of a number of customer contracts and investment made in the pcp.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	38,222	31,082	7,140	23.0
Revenue	4,381	3,438	943	27.4
Gross profit	2,801	2,214	587	26.5
Operating expenses	(1,595)	(1,944)	349	(18.0)
EBITDA	1,206	270	936	346.7

Page 15

Jumbo Interactive Limited and its Controlled Subsidiaries

Financial Review

Interim Financial Report

(d) Dream Giveaways

The Group’s Dream Giveaways segment operates consumer prize draw promotions delivered to customers ( B2C ), providing access to prize competitions in the United Kingdom ( Dream Car Giveaways ) and the United States of America ( Dream Giveaway ).

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	35,674	-	35,674	n/a
Revenue	13,666	-	13,666	n/a
Gross profit	12,433	-	12,433	n/a
Operating expenses	(10,216)	-	(10,216)	n/a
Other income	2,482	-	2,482	n/a
EBITDA – Dream Giveaways	4,699	-	4,699	n/a
Revenue / TTV	38.3%	n/a	n/a	n/a
Gross profit / Revenue	91.0%	n/a	n/a	n/a
Operating expenses / Revenue	74.8%	n/a	n/a	n/a
EBITDA / Revenue	34.4%	n/a	n/a	n/a

United Kingdom

Dream Car Giveaways is a B2C brand and digital market business in the UK prize draw market, where customers can participate to win prizes, such as cars, cash, property and lifestyle products. The 1H26 performance includes a 2½ month contribution since the completion of the acquisition.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	32,494	-	32,494	n/a
Revenue	11,512	-	11,512	n/a
Gross profit	10,543	-	10,543	n/a
Operating expenses	(7,753)	-	(7,753)	n/a
Other income	2,454	-	2,454	n/a
EBITDA	5,244	-	5,244	n/a

United States of America

The Dream Giveaway business in the USA operates as a B2C business that develops and manages promotional campaigns centred around desirable prizes, primarily in the automotive sector. The 1H26 performance includes a 2 month contribution since the completion of the acquisition.

$’000	HY Dec 2025	HY Dec 2024	Change	Change %
TTV - Third-party1	3,180	-	3,180	n/a
Revenue	2,154	-	2,154	n/a
Gross profit	1,890	-	1,890	n/a
Operating expenses	(2,463)	-	(2,463)	n/a
Other income	28	-	28	n/a
EBITDA	(545)	-	(545)	n/a

Page 16

Jumbo Interactive Limited and its Controlled Subsidiaries

Financial Review

Interim Financial Report

(e) Other items (Corporate)

Other items are corporate expenses including costs in respect of the Directors, Chief Executive Officer, Chief Financial Officer, corporate advertising, promotion and marketing, corporate investment costs and finance, tax, audit, risk, governance, strategic project costs, and share-based payments.

$’000	HY Dec 2025	HY Dec 2024	Change %
Operating expenses	(5,978)	(3,205)	86.5
Fair value movement on financial liabilities	-	-	n/a
Other items (Corporate)	(5,978)	(3,205)	86.5

The increase in costs relates to one-off merger and acquisitions due diligence and integration costs of $3,362,000 (1H25: $389,000). Excluding these costs, the underlying operating expenses is $2,739,000 (1H25: $2,816,000), a reduction of 2.7%.

(f) Reconciliation of statutory EBITDA

$’000	Reference	HY Dec 2025	HY Dec 2024
EBITDA - Lottery Retailing	(a)	16,486	17,863
EBITDA - SaaS	(b)	13,121	13,366
EBITDA - Managed Services	(c)	4,052	2,663
EBITDA – Dream Giveaways	(d)	4,699	-
Other items (Corporate)	(e)	(5,978)	(3,205)
Other (losses)/ gains (Corporate)		(148)	495
Group EBITDA		32,232	31,182

Page 17

Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Financial Review

CHANGES IN FINANCIAL POSITION

Changes in the financial position of the Group for the financial half year were as follows:

	HY Dec 2025
	$’000
Cash generated by operating activities1	23,179
Cash used in other investing activities1	(132,936)
Payment of lease liabilities in financing activities1	(653)
Cash (invested in) / returned from term deposits	(21)
Proceeds / (repayment) of bank borrowings (net)	108,522
Dividends paid1	(19,017)
Cash paid for on-market buy back of shares	(436)
Total decrease in cash2	(21,362)
Investment in website development costs net of amortisation	54
Goodwill (acquisition of Dream Giveaways US and UK)	64,764
Customer contracts & relationships (acquisition of Dream Giveaways US and UK)	87,195
Trademarks (acquisition of Dream Giveaways US and UK)	24,369
Developed software (acquisition of Dream Giveaways US and UK)	6,843
Right of use assets (acquisition of Dream Giveaways US and UK)	3,047
Changes in other non-current assets	(440)
Amortisation of right of use assets	(710)
Amortisation of customer contracts & relationships	(2,732)
Amortisation of software and other intangible assets	(733)
Amortisation of trademarks	(247)
Foreign exchange impact of intangible assets acquired	(5,670)
Total increase in non-current assets	175,740
Trade and other payables3	17,967
Contingent consideration at fair value	922
Current tax liability	1,569
Other liabilities4	223
Total increase in current liabilities	20,681
Proceeds / (repayment) of insurance financing facility	106,898
Contingent consideration at fair value	22,728
Contingent liability on insurance	4,843
Lease liabilities	2,222
Deferred tax liabilities	18,893
Changes in other non-current liabilities4	63
Total increase in non-current liabilities	155,647

1Refer to Statement of Cash Flows for further details

2Before foreign exchange differences of $592,000

3Timing of weekly payment for ticket purchases payable in arrears

4Refer to Statement of Financial Position for further details

Page 18

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Consolidated statement of profit or loss and other comprehensive income For the half-year ended 31 December 2025

Note Revenue from contracts with customers 3 Other income 4 Other gains / (losses) 4 Commissions and fees Employee benefits expense 4 Advertising and marketing expense Depreciation and amortisation expense 4 Technology expense Consultancy and legal expenses Impairment of receivables Other expenses 4 Profit before income tax and net finance costs Finance income 4 Finance costs 4 Profit before income tax expense Income tax expense Profit after income tax expense for the half-year attributable to the owners of Jumbo Interactive Limited Other comprehensive income Items that may be reclassified subsequently to profit or loss Foreign currency translation Other comprehensive income for the half-year, net of tax Total comprehensive income for the half-year attributable to the owners of Jumbo Interactive Limited Basic earnings per share 5 Diluted earnings per share 5	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 85,277 66,130 2,595 1,496 (82) (303) (10,589) (9,740) (17,310) (13,894) (13,263) (4,663) (8,483) (6,477) (2,300) (2,083) (3,531) (563) (3) (50) (8,562) (5,148) 23,749 24,705 898 1,347 (2,441) (288) 22,206 25,764 (6,742) (7,904) 15,464 17,860 (2,943) 3,249 (2,943) 3,249 12,521 21,109 Cents Cents 24.63 28.45 24.55 28.35
	23,749 898 (2,441)
	22,206 (6,742)
	15,464 (2,943)
	(2,943)
	12,521
	Cents 24.63 24.55

The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes .

Page 19

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Consolidated statement of financial position As at 31 December 2025

Note Assets Current assets Cash and cash equivalents 6 Trade and other receivables 7 Inventories 8 Current tax asset Other current assets Total current assets Non-current assets Property, plant and equipment Intangible assets 9 Right-of-use assets Other non-current assets Total non-current assets Total assets Liabilities Current liabilities Trade and other payables 10 Employee benefits Lease liabilities Current tax liability Contingent consideration at FV current 14 Total current liabilities Non-current liabilities Borrowings 11 Employee benefits Lease liabilities Deferred tax Provisions Contingent consideration at FV non-current 14 Other non-current liabilities 14 Total non-current liabilities Total liabilities Net assets Equity Issued capital 13 Reserves Retained profits Total equity	Consolidated 31 December 2025 30 June 2025 $'000 $'000 57,932 79,886 19,005 6,936 14,332 15 330 512 352 331 91,951 87,680 3,800 3,470 242,967 69,012 14,234 12,023 6,869 7,625 267,870 92,130 359,821 179,810 52,049 34,082 978 911 1,203 1,047 2,572 1,003 922 - 57,724 37,043 106,898 - 274 221 15,846 13,624 25,668 6,775 459 449 22,728 - 4,843 - 176,716 21,069 234,440 58,112 125,381 121,698 81,082 71,386 12,445 14,905 31,854 35,407 125,381 121,698	Consolidated 31 December 2025 30 June 2025 $'000 $'000 57,932 79,886 19,005 6,936 14,332 15 330 512 352 331 91,951 87,680 3,800 3,470 242,967 69,012 14,234 12,023 6,869 7,625 267,870 92,130 359,821 179,810 52,049 34,082 978 911 1,203 1,047 2,572 1,003 922 - 57,724 37,043 106,898 - 274 221 15,846 13,624 25,668 6,775 459 449 22,728 - 4,843 - 176,716 21,069 234,440 58,112 125,381 121,698 81,082 71,386 12,445 14,905 31,854 35,407 125,381 121,698
		87,680 3,470 69,012 12,023 7,625
		92,130
		179,810 34,082 911 1,047 1,003 -
		37,043 - 221 13,624 6,775 449 - -
		21,069
		58,112
		121,698
		71,386 14,905 35,407
		121,698

The above consolidated statement of financial position should be read in conjunction with the accompanying notes.

Page 20

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Consolidated statement of changes in equity For the half-year ended 31 December 2025

Contributed equity $'000 79,231 - -	Share-based payments reserve $'000 7,786 - -	Foreign currency translation reserve $'000 2,891 - 3,249	Financial assets reserve $'000 (2,302) - -	Retained profits $'000 27,552 17,860 -	Total equity $'000 115,158 17,860 3,249
- - (4,649) - -	- (39) - 426 -	3,249 - - - -	- - - - -	17,860 - - - (17,296)	21,109 (39) (4,649) 426 (17,296)
74,582	8,173	6,140	(2,302)	28,116	114,709
74,582 - -	8,173 - -	6,140 - 2,858	(2,302) - -	28,116 22,315 -	114,709 22,315 2,858
- - (3,196) - -	- 1 - 35 -	2,858 - - - -	- - - - -	22,315 - - - (15,024)	25,173 1 (3,196) 35 (15,024)
71,386	8,209	8,998	(2,302)	35,407	121,698

The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Consolidated statement of changes in equity For the half-year ended 31 December 2025

Consolidated Group Balance at 1 July 2025 Profit after income tax expense for the half-year Other comprehensive income for the half-year, net of tax Total comprehensive income for the half-year Transactions with owners in their capacity as owners: Issue of shares (note 13) Share buy-back Share-based payments Dividends paid (note 12) Balance at 31 December 2025	Contributed equity $'000 71,386 - -	Share-based payments reserve $'000 8,209 - -	Foreign currency translation reserve $'000 8,998 - (2,943)	Financial assets reserve $'000 (2,302) - -	Retained profits $'000 35,407 15,464 -	Total equity $'000 121,698 15,464 (2,943)
	- 10,132 (436) - -	- - - 483 -	(2,943) - - - -	- - - - -	15,464 - - - (19,017)	12,521 10,132 (436) 483 (19,017)
	81,082	8,692	6,055	(2,302)	31,854	125,381

The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.

Page 22

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Consolidated statement of cash flows For the half-year ended 31 December 2025

Note Cash flows from operating activities Receipts from customers (inclusive of GST) Payments to suppliers and employees (inclusive of GST) Interest received Interest and other finance costs paid Interest on lease liabilities Income taxes paid Net cash from operating activities Cash flows from investing activities Payments for property, plant and equipment Payments for intangibles 9 Release of contingent consideration Payment for purchase of the DG UK business net of cash acquired 14 Payment for purchase of the DCG US business net of cash acquired 14 Returned from/(investment in) term deposits Net cash from/(used in) investing activities Cash flows from financing activities Payments for share rights for non-executive directors Proceeds from borrowings Repayment of borrowings Payments for share buy-backs Principal payment of lease liabilities Dividends paid 12 Net cash used in financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the financial half-year Effects of exchange rate changes on cash and cash equivalents Cash and cash equivalents at the end of the financial half-year	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 85,648 74,804 (54,288) (50,637) 31,360 24,167 898 1,347 (1,437) (242) (370) (46) (7,272) (9,590) 23,179 15,636 (166) (649) (3,068) (3,433) - (3,543) (74,879) - (54,823) - (21) 10,764 (132,957) 3,139 - (39) 118,377 - (9,855) (625) (436) (4,649) (653) (705) (19,017) (17,296) 88,416 (23,314) (21,362) (4,539) 79,886 68,979 (592) 914 57,932 65,354
	31,360 898 (1,437) (370) (7,272)
	23,179 (166) (3,068) - (74,879) (54,823) (21)
	(132,957) - 118,377 (9,855) (436) (653) (19,017)
	88,416 (21,362) 79,886 (592)
	57,932

The above consolidated statement of cash flows should be read in conjunction with the accompanying notes.

Page 23

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

About this report

Jumbo Interactive Limited is a company limited by shares, incorporated and domiciled in Australia, whose shares are publicly traded on the Australian Securities Exchange (ASX: JIN ), and is a for-profit entity for the purposes of preparing the financial statements. The consolidated half-year financial statements are for the consolidated entity consisting of Jumbo Interactive Limited (the Company) and its subsidiaries and together are referred to as the Group or Jumbo.

The consolidated half-year financial statements were approved for issue in accordance with a resolution by the Directors on 25 February 2026. The Directors have the power to amend and reissue the consolidated half-year financial statements.

The consolidated half-year financial statements are general purpose financial statements which:

have been prepared in accordance with the Corporations Act 2001 , Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ( AASB ) and International Financial Reporting Standards ( IFRS ) issued by the International Financial Standards Board;
have been prepared under the historical cost convention;
are presented in Australian dollars ( A$ ), with all amounts being rounded off in accordance with the requirements of ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191 issued by the Australian Securities and Investments Commission to the nearest thousand dollars, unless otherwise indicated;
where necessary, comparative information has been restated to conform with changes in presentation in the current half-year period; and
adopts all new and amended Accounting Standards and Interpretations issued by the AASB that are relevant to the operations of the Group effective for reporting periods beginning on or after 1 July 2025.

Page 24

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 1. Basis for preparation of half-year report

These general purpose financial statements for the half-year reporting period ended 31 December 2025 have been prepared in accordance with Australian Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Act 2001 .

These half-year financial statements do not include all the notes of the type normally included in annual financial statements and therefore cannot be expected to provide as full an understanding of the financial performance, financial position and financing and investing activities of the consolidated Group as the full financial statements. Accordingly, these half-year financial statements are to be read in conjunction with the annual financial statements for the year ended 30 June 2025 and any public announcements made by Jumbo Interactive Limited during the half-year reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001 .

The same accounting policies and methods of computation have generally been followed in these half-year financial statements as compared with the most recent annual financial statements, except for the new and amended accounting standards and policies stated below.

The Group has adopted all the new and revised Standards and Interpretations issued by the Australian Accounting Standards Board ( AASB ) that are relevant to its operations and effective for the current half-year reporting period. Where the adoption of these new and revised Standards and Interpretations had a material financial impact on the amounts recognised in the half-year financial statements of the Group for the current or prior periods, this has been disclosed below.

New or amended accounting standards and interpretations adopted

There are no new or amended mandatory accounting standards and interpretations effective 1 July 2025 that have a material impact to the Group.

Page 25

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 2. Operating segments

The Group determines and presents operating segments on a product and geographic basis as this is how the results are reported internally to the Chief Executive Officer ( CEO ), being the chief operating decision maker, and how the business is managed. The Chief Executive Officer assesses the performance of the Group based on the earnings before interest, tax, and depreciation and amortisation ( EBITDA ) amongst other key metrics and key performance indicators.

(a) Description of segments

The following summary describes the operations of each of the Group 's reportable segments:

Lottery Retailing

Sales of Australian national lottery and charity lottery tickets through the internet and mobile devices to customers ( B2C ) in Australia and certain overseas jurisdictions.

Software-as-a-Service (SaaS)

Development, supply and maintenance of proprietary software-as-a-service ( SaaS ) for authorised businesses, charities and governments ( B2B/B2G ) mainly in the lottery market in Australia.

Managed Services

Provision of lottery management services for authorised Businesses and Charities ( B2B ) in the lottery market on an in the UK and Canada. Services include prize procurement, lottery game design, campaign marketing, and customer relationship and draw management.

Dream Giveaways

In October 2025 the Group acquired the Dream Car Giveaways UK ( DCG UK ) and Dream Giveaway US ( DG US ) businesses operating in the prize draw market in the UK and US where customers ( B2C ) can participate to win prizes such as cars, cash, property and lifestyle products. These businesses formed a new Dream Giveaways segment within the Group.

Intersegment eliminations

The SaaS segment licences the lottery software platform to the Lottery Retailing segment at a licence fee of 7.5% of relevant lottery ticket sales.

Expenses

Direct costs are included in expenses of operating segments and indirect costs are allocated to operating segments based on the headcount assigned to each operating segment.

Corporate/Other

Other reconciling items are corporate expenses including costs in respect of the Directors, CEO, Chief Financial Officer, corporate advertising, acquisition costs, corporate investment and finance, tax, audit, risk, governance, share-based payments, and other strategic projects.

Page 26

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 2. Operating segments (continued)

(b) Segment information

The segment information provided to the CEO is as follows:

Lottery Retailing 51,462 -	SaaS 5,700 15,185	Managed Services 14,449 -	Interseg ment Eliminatio ns - (15,185)	Corpora te/ Other - -	Total 85,277 -
51,462 (23,769)	20,885 (179)	14,449 (2,297)	(15,185) 15,185	- -	85,277 (12,293)
27,693 (3,297) - - (15) (6,839) - (563) (89) - (411)	20,706 (5,605) - - - (3) (3) (924) (278) - (918)	12,152 (5,573) - - (101) (113) (94) (330) (188) - (1,727)	- - - - - - - - - -	- (610) (351) (483) (3,332) - (312) (58) - - (832)	72,984 (16,336) (351) (483) (3,531) (11,997) (513) (2,171) (612) (3,028) (4,243)
(11,214) 7	(7,731) 146	(8,126) 26	- -	(5,978) (148)	(43,265) 2,513
16,486	13,121	4,052	-	(6,126)	32,232
					32,232 (8,483)
					23,749 (1,543)
					22,206 (6,742)
					15,464

Page 27

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 2. Operating segments (continued)

Lottery Retailing 48,773 -	SaaS 5,041 15,417	Managed Services 12,316 -	Intersegment Eliminations - (15,417)	Corporate/ Other - -	Total 66,130 -
48,773 (24,120)	20,458 (156)	12,316 (1,922)	(15,417) 15,417	- -	66,130 (10,781)
24,653 (2,593) - - (14) (3,540) - (853) (54) (509)	20,302 (4,876) - - - (10) - (608) (156) (1,211)	10,394 (5,009) - - (5) (185) 9 (528) (179) (1,834)	- - - - - - - - - -	- (596) (308) (426) (544) (4) (363) (38) - (926)	55,349 (13,074) (308) (426) (563) (3,739) (354) (2,027) (389) (4,480)
(7,563) 773	(6,861) (75)	(7,731) -	- -	(3,205) 495	(25,360) 1,193
17,863	13,366	2,663	-	(2,710)	31,182
					31,182 (6,477)
					24,705 1,059
					25,764 (7,904)
					17,860

The cost of sales consists of the following expenses disclosed in the respective financial statement line items in the consolidated statement of profit and loss and other comprehensive income:

Commissions and fees Employee benefits expense Advertising and marketing expense Technology expense Other expenses	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 10,589 9,740 140 86 1,266 924 129 56 169 (25)	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 10,589 9,740 140 86 1,266 924 129 56 169 (25)
	12,293	10,781

Page 28

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 3. Revenue from contracts with customers

Revenue from contracts with customers Revenue from sale of goods Revenue from rendering of servicesat a point-in-time Revenue from rendering of services overtime1	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 - 11 83,159 64,176 2,118 1,943	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 - 11 83,159 64,176 2,118 1,943
	85,277	66,130

1Revenue from rendering of services overtime relates to the lottery management services provided by Stride, which are based on a fixed service fee and recognised as revenue on a straight-line basis while services are delivered to the customer over the service period as set in the contract.

The Group reports revenue from the sale of lottery tickets and related services on a net revenue inflow basis where it considers that it acts as an Agent than as a Principal such as with the sale of lottery tickets.

The revenue from sales of the monthly subscription in relation to Daily Winners premium membership loyalty program is reported on gross basis, where the Group considers that it acts in a Principal capacity.

The revenue from sales of the tickets in relation to prize draws is recognised at point-in-time on draw date at the value of cash collected from ticket sales net of prizes, where the Group considers that it acts in a Principal capacity and prizes won represent a consideration payable to its customers.

Disaggregation of revenue from contracts with customers

In the following table, revenue from contracts with customers is disaggregated by the main geographic markets, customer type and main products and services. The table includes a reconciliation of the disaggregated revenue with the Group’s reportable segments.

Page 29

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 3. Revenue from contracts with customers (continued)

Half-year ended 31 December 2025

Lottery Retailing $'000 51,016 - - - 121 325	SaaS $'000 20,885 - - - - -	Managed Services $'000 - 10,068 4,381 - - -	Interseg ment Eliminati ons $'000 (15,185) - - - - -	Total $'000 56,716 21,580 4,381 2,154 121 325
51,462	20,885	14,449	(15,185)	85,277
51,462 - -	- 19,170 1,715	- 14,449 -	- (15,185) -	65,128 18,434 1,715
51,462	20,885	14,449	(15,185)	85,277
44,622 6,043 - - - 797	- - 20,885 - - -	- - - 14,449 - -	- - (15,185) - - -	44,622 6,043 5,700 14,449 13,666 797
51,462	20,885	14,449	(15,185)	85,277

1Includes charity lottery games in Australia under agreements with Australian licensed registered charities; and Daily Winners loyalty program, with paid premium membership launched in August 2024.

Page 30

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 3. Revenue from contracts with customers (continued)

Lottery Retailing $'000 48,306 - - 132 335	SaaS $'000 20,458 - - - -	Managed Services $'000 - 8,878 3,438 - -	Intersegment Eliminations $'000 (15,417) - - - -	Total $'000 53,347 8,878 3,438 132 335
48,773	20,458	12,316	(15,417)	66,130
48,773 - -	- 18,671 1,787	- 12,316 -	- (15,417) -	48,773 15,570 1,787
48,773	20,458	12,316	(15,417)	66,130
44,537 3,703 - - 533	- - 20,458 - -	- - - 12,316 -	- - (15,417) - -	44,537 3,703 5,041 12,316 533
48,773	20,458	12,316	(15,417)	66,130

1Includes charity lottery games in Australia under agreements with Australian licensed registered charities; and Daily Winners loyalty program, with paid premium membership launched in August 2024.

Recognition and measurement

The following specific recognition criteria must also be met before revenue is recognised:

Sale of Goods and/or Rendering of Services

Revenue from sale of goods and/or rendering of services is recognised when control of the goods or services is transferred to the buyer in an amount that reflects the consideration to which the entity expects to be entitled in exchange for these goods and/or services. Control is the ability of the customer to direct the use of, and obtain substantially all of the remaining benefits from, an asset. Indicators that control has passed includes that the customer has (i) a present obligation to pay, (ii) physical possession of the asset(s), (iii) legal title, (iv) risk and rewards of ownership, and (v) accepted the asset(s).

(a) Lottery Retailing revenue includes agent commission received under the Reseller Agreements with The Lottery Corporation Limited ( TLC ) and administration fees received from customers at the time an entry is purchased by the customer in Draw Lottery Games, Charity Lottery Games and Instant Win Games. Revenue is derived at a point-in-time with payment terms ranging between immediate payment to seven days payment.

(b) SaaS revenue includes the development, supply and maintenance of proprietary software-as-a-service ( SaaS ) for authorised Business, Charity and Government lotteries and is recognised as the software licence fee received from customers once the service has been rendered. Revenue is derived at a point-in-time with payment terms of 14 days after invoice date.

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 3. Revenue from contracts with customers (continued)

(c) Managed services revenue is recognised as the commission or service fee received from customers when the official draw for each lottery is completed or once the service has been rendered, including the provision of SaaS-related services in the lottery market in the UK. This includes Gatherwell using their proprietary lottery software platform to provide ‘lottery-in-a-box' lottery management services to society lotteries in the UK and StarVale providing a full range of weekly lottery, raffle and prize draw services in the UK. Revenue is derived at a point-in-time with payment terms of between date of invoice to 14 days after invoice date.

Stride uses their proprietary lottery software platform and digital payments solution to provide lottery project management services to charities in Canada. Stride services include fixed and variable fee arrangements:

i) Services under fixed rate fees generally form one performance obligation recognised over time during the service period per contract, because the customer simultaneously receives and consumes the benefit provided to them. Stride uses an input method in measuring progress of the services provided because there is a direct relationship between the effort and the transfer of service to the customer.
ii) Variable rate fees revenue relates to revenue from activities such as commission on actual ticket sales, ticket order processing etc., with revenue being recognised at the point-in-time when the performance obligation is satisfied.

(d) Dream Giveaways revenue is derived from the sale of competition tickets, providing customers with entry into competitions to win luxury cars, cash alternatives or other lifestyle prizes. The Group recognizes revenue in accordance with AASB 15 - Revenue from contracts with customers at the point when the competition result is announced net of the prize costs which are considered a payment to the customer.

The Group recognises at the start of the competitions a financial liability for the prize money if the Group is required to do the draw regardless of the number of tickets sold and the customer has an option for a cash prize.

Note 4. Other income and expense items

(a) Other income Expense recovery Income from car sales1 Warranty claim income Other income	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 60 23 2,454 - - 830 81 643
	2,595 1,496

1Income from car sales represents proceeds from disposing of vehicles when Dream Giveaways competition winners elect the cash prize alternative. As these vehicles are held as competition prizes, their sales do not form part of the Group’s ordinary activities. The related cost of vehicles sold is recognised in other expenses (note 4 (e)) on the disposal date.

(b) Other gains/ (losses) Foreign exchange (losses)/gains	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 (82) (303)

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 4. Other income and expense items (continued)

(c) Employee benefits expense Employee benefits Non-executive directors’ remuneration Share-based payments expense Defined contribution superannuation expense (d) Depreciation and amortisation expense Amortisation on leased assets Amortisation of intangible assets Amortisation of TLC costs capitalised Depreciation expense of property, plant and equipment (e) Other expenses Car sale costs Insurance costs Postage costs Taxes and duties Office expenses Corporate expenses Other expenses (f) Finance income and costs Finance income Interest income Finance costs Interest and finance charges paid/payable on borrowings Interest and finance charges paid/payable on lease liabilities Interest on contingent consideration in relation to acquisition of DCG UK Other costs of finance Net finance (cost)/ income	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 14,552 11,692 351 308 483 426 1,924 1,468	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 14,552 11,692 351 308 483 426 1,924 1,468	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 14,552 11,692 351 308 483 426 1,924 1,468
	17,310		13,894
	710 6,726 756 291		643 4,749 756 329
	8,483		6,477
	3,028 1,082 1,159 667 612 513 1,501		- 1,007 869 784 389 354 1,745
	8,562		5,148
	898		1,347
	898 (1,561) (370) (294) (216)		1,347 (44) (46) - (198)
	(2,441)		(288)
	(1,543)		1,059

Recognition and measurement

Interest income

Interest income is recognised as interest accrues using the effective interest method. The effective interest method uses the effective interest rate which is the rate that exactly discounts the estimated future cash receipts over the expected life of the financial asset.

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 5. Earnings per share (EPS)

Note 5. Earnings per share (EPS)
Profit after income tax attributable to the owners of Jumbo Interactive Limited Weighted average number of ordinary shares used in calculating basic EPS Adjustments for calculation of diluted EPS: - Rights over ordinary shares Weighted average number of ordinary shares used in calculating diluted EPS Basic earnings per share Diluted earnings per share	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 15,464 17,860
	Number 62,780,715 213,503	Number 62,787,675 212,979
	62,994,218	63,000,654
	Cents 24.63 24.55	Cents 28.45 28.35

All outstanding performance rights were included in the number of weighted average number of ordinary shares used to calculate diluted earnings per share because they are currently ‘in-the-money’.

Page 34

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 6. Cash and cash equivalents

Current assets Cash and cash equivalents Included in the above balance: General account balances Online lottery customer account balances (note 10)	Consolidated 31 December 2025 30 June 2025 $'000 $'000 57,932 79,886	Consolidated 31 December 2025 30 June 2025 $'000 $'000 57,932 79,886
	44,737 13,195	65,542 14,344
	57,932	79,886

Online lottery customer account balances represent deposits and prize winnings held for payment to customers on demand. The balance as at 31 December 2025 includes $877,000 deposits paid by online lottery customers but not yet received into bank account at year end date (30 June 2025: $1,399,000).

Reconciliation of Cash Flow from Operations with Profit after Income Tax

Profit for the period after income tax Non-cash flows Amortisation Depreciation Non-cash interest expense Share option expense Net foreign exchange effects – loss/(gain) Changes in operating assets and liabilities, net of the effects of purchase and disposal of subsidiaries Increase in trade and other receivables1 Decrease in inventories1 Increase/(decrease) in trade and other payables1 Increase/(decrease) in employee benefits Increase/(decrease) in provisions Decrease in deferred tax liabilities1 Increase/(decrease) in provision for income tax1 Cash flow from operations	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 15,464 17,860 8,192 6,148 291 329 634 - 483 426 783 (156) (6,274) (283) 1,320 73 3,118 (6,933) 120 (287) 130 (89) (3,661) (125) 2,579 (1,327)	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 15,464 17,860 8,192 6,148 291 329 634 - 483 426 783 (156) (6,274) (283) 1,320 73 3,118 (6,933) 120 (287) 130 (89) (3,661) (125) 2,579 (1,327)
	23,179	15,636

1The movements exclude opening balances of trade and other receivables, inventory, trade and other payables and tax related balances that were acquired by the Group in October 2025 as part of Dream Giveaways business acquisitions (note 14).

Recognition and measurement

Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 7. Trade and other receivables

Trade receivables Allowance for doubtful debts Prepayments1 Contract asset on prize draws Other receivables	Consolidated 31 December 2025 30 June 2025 $'000 $'000 4,089 4,633 - (25)	Consolidated 31 December 2025 30 June 2025 $'000 $'000 4,089 4,633 - (25)
	4,089 10,207 4,241 468	4,608 1,867 - 461
	19,005	6,936

1Prepayments balance at 31 December 2025 includes prepaid insurance in relation to Dream Car Giveaways UK prepaid on acquisition date.

Recognition and measurement

Trade receivables are recognised at original invoice amounts less an allowance for uncollectible amounts and generally have repayment terms ranging from 7 to 31 days. The Group has applied the simplified approach to measuring expected credit losses prescribed by AASB 9 – Financial Instruments , which uses a lifetime expected loss allowance.

Note 8. Inventories

Prize cars Other prize items Other	Consolidated 31 December 2025 30 June 2025 $'000 $'000 14,177 - 140 - 15 15	Consolidated 31 December 2025 30 June 2025 $'000 $'000 14,177 - 140 - 15 15
	14,332	15

Recognition and measurement

The Group operates prize draw competitions where participants purchase tickets for a chance to win non-cash prizes (such as vehicles, luxury goods, or other physical items). These prizes are usually purchased in advance and held until awarded to competition winners.

Non-cash prizes are recognised as inventory at cost when purchased, in accordance with AASB 102 - Inventories . Cost comprises the purchase price and any directly attributable costs necessary to bring the prize to its present location and condition (such as delivery costs, insurance, or customisation costs). Prize inventory is measured at the lower of cost and net realizable value at each reporting date.

The inventory is derecognised when it is delivered to the winner, at which point the risks and rewards of ownership are transferred, concurrent with the derecognition of the related financial liability under AASB 9 – Financial Instruments .

When car prizes are subsequently sold (because the winner selected cash alternative) any proceeds from sale are recognised as "income from car sales" and carrying value of the prize inventory is recognised as “car resale costs” in other expenses in profit and loss.

Page 36

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 9. Intangible assets

Note 9. Intangible assets
Goodwill - at cost Less: Impairment Website development - at cost Less: Accumulated amortisation Customer contracts - at cost Less: Accumulated amortisation Software - at cost Less: Accumulated amortisation Trademarks - at cost Less: Accumulated amortisation Domain names - at cost Less: Impairment Other Less: Accumulated amortisation	Consolidated 31 December 2025 30 June 2025 $'000 $'000 95,871 33,307 - -
	95,871 70,563 (55,572)	33,307 67,495 (52,558)
	14,991 111,656 (11,151)	14,937 27,528 (8,775)
	100,505 8,650 (1,766)	18,753 2,990 (2,101)
	6,884 23,796 (243)	889 - -
	23,553 849 -	- 841 -
	849 442 (128)	841 346 (61)
	314	285
	242,967	69,012

(a) Significant judgements and estimates

Impairment assessment of goodwill and domain names

A key judgement by management with regards to the (i) Lottery Retailing Cash Generating Unit ( CGU ) is that the reseller agreements with The Lottery Corporation will continue; (ii) Software-as-a-Service CGU is that software licence agreements with customers will continue; (iii) Managed Services CGU is that the lottery management agreements with customers will continue; and (iv) Dream Giveaways CGU is that future business growth will be in line or exceeding the forecasted performance used in value-in-use calculations. Goodwill and domain names are tested for impairment halfyearly.

Impairment assessment of other intangible assets

The Group considers half-yearly whether there have been any indicators of impairment and then tests whether noncurrent assets have incurred any impairment in accordance with the accounting policy.

Page 37

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 9. Intangible assets (continued)

Estimated useful life of website development costs

Management estimates the useful life of website development costs based on the expected period of time over which economic benefits from the use of the asset will be derived. Management reviews useful life assumptions on an annual basis having given consideration to variables including historical and forecast usage rates, technological advancements and changes in legal and economic conditions.

The amortisation period relating to the website developments costs is five years.

Estimated useful life of customer contracts and relationships

Management estimates the useful life of customer contracts and relationships based on the expected period of time over which economic benefits from the use of the asset will be derived. Management reviews useful life assumptions on an annual basis having given consideration to variables including any changes in customer contract terms and conditions, customer net attrition, and changes in legal and economic conditions.

The amortisation period relating to customer contracts and relationships on acquisition of Stride and StarVale is estimated of 10 years. For the customer relationships that were acquired as part of Dream Giveaways businesses amortisation period is ranging between 5 and 14 years (see note 14 for the details).

Estimated useful life of trademarks

Trademarks acquired as part of a business combination are recognised separately from goodwill and measured at fair value at the acquisition date in accordance with AASB 3 Business Combinations . Following initial recognition, trademarks are carried at cost less accumulated amortisation and any accumulated impairment losses.

The Group assesses trademarks as having finite useful lives. In determining the useful life of trademarks, the Group considered factors including:

The expected usage of the trademark by the Group
Typical prize draw life cycles and market research information for similar trademarks
Technical, technological, or commercial obsolescence
The stability of the industry, regulatory environment and changes in market demand
Expected actions by competitors or potential competitors
The period of control over the trademark and legal or similar limits on its use
Whether the useful life is dependent on the useful life of other assets

Based on this assessment, trademarks are amortised on a straight-line basis over their estimated useful life of 20 years. The amortisation period of 20 years reflects management's estimate of the period over which the Group expects to derive economic benefits from the trademarks, considering the nature of the Dream Giveaways business, brand longevity, and market positioning (see note 14 for the details).

Page 38

Note 9. Intangible assets (continued)

(b) Reconciliations

Reconciliations of the written down values at the beginning and end of the current financial half-year are set out below:

Balance at 1 July 2025 Additions through acquisition of entities Additions internally generated Exchange differences Amortisation expense Balance at 31 December 2025	Goodwill $'000 33,307 64,764 - (2,200) -	Website developmen t costs $'000 14,937 - 3,068 - (3,014)	Customer contracts and relationships $'000 18,753 87,195 - (2,711) (2,732)	Software Tradema rks $'000 $'000 889 - 6,843 24,369 - - (182) (569) (666) (247) 6,884 23,553	Domain names $'000 841 8 - - -	Other $'000 285 104 - (8) (67)	Total $'000 69,012 183,283 3,068 (5,670) (6,726)
	95,871	14,991	100,505	6,884	849	314	242,967

Note 10. Trade and other payables

Trade creditors GST payable Sundry creditors and accrued expenses Employee benefits Deferred revenue Contract liability Customer liability for prize draws (note 3 (d)) Customer funds payable (note 6)	Consolidated 31 December 2025 30 June 2025 $'000 $'000 5,966 7,497 2,159 1,814 10,804 7,654 2,328 1,851 13,242 922 114 - 4,241 - 13,195 14,344	Consolidated 31 December 2025 30 June 2025 $'000 $'000 5,966 7,497 2,159 1,814 10,804 7,654 2,328 1,851 13,242 922 114 - 4,241 - 13,195 14,344
	52,049	34,082

Page 39

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 11. Borrowings

(a) Facilities with Banks

Total facilities Commercial credit cards Bank loans Bank guarantees Drawn down at the reporting date Commercial credit cards Bank loans Bank guarantees Undrawn at the reporting date Commercial credit cards Bank loans Bank guarantees	Consolidated 31 December 2025 30 June 2025 $'000 $'000 300 300 120,000 50,000 5,000 5,000
	125,300 55,300
	116 93 106,898 - 4,055 4,485
	111,069 4,578
	184 207 13,102 50,000 945 515
	14,231 50,722

The facilities are provided by Australia and New Zealand Banking Group Limited (ANZ) and are subject to general and specific terms and conditions being set and met periodically.

The bank loan facility is subject to standard commercial terms and conditions, including loan covenants.

During the period, the facility was increased to $120 million. The facility has a three-year term, with repayment due at maturity. Interest on drawn amounts is charged at variable rates based on the applicable benchmark rate plus a margin.

The facilities are available for general working capital purposes and to support the Group’s ongoing operations and were renewed during the period.

Loan covenants

Under the terms of the bank loan facility with ANZ, the Group is required to comply with the following financial covenants on any date in respect of each 12-month period ending on that date:

the Net Leverage Ratio must not exceed 3:1; and
the Interest Cover Ratio is not less than 2:1.

The financial covenants must be tested at the end of each annual and half-year reporting period. The Group has complied with these covenants throughout the half-year reporting period ended 31 December 2025.

(b) Assets pledged as security

The bank facilities are secured by a fixed and floating charge over all the Australian assets of the Group.

(c) Defaults and breaches

There have been no defaults or breaches during the half-year ended 31 December 2025.

Page 40

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 12. Dividends

Note 12. Dividends
Final FY25 fully franked ordinary dividend of 30.5 cents (2025: 27.5 cents) per ordinary share franked at the tax rate of 30% (2025: 30%) Total dividends paid or provided for in cash	Consolidated half-year ended 31 December 2025 31 December 2024 $'000 $'000 19,017 17,296
	19,017	17,296

Note 13. Issued capital

Ordinary shares - fully paid	31 December 2025 Shares 63,329,089	Half-Year 31 December 2024 31 December 2025 Shares $'000 62,623,721 81,082	Half-Year 31 December 2024 31 December 2025 Shares $'000 62,623,721 81,082	31 December 2024 $'000 74,582

(a) Movements in ordinary share capital

Details Date Balance 1 July 2025 Share issue on acquisition of DCG UK 14 October 2025 Share issue on performance rights exercised 1 July 2025 - 31 December 2025 On-market share buy-back 1 July 2025 - 31 December 2025 Balance 31 December 2025	Shares 62,351,670 1,012,161 3,899 (38,641)	$'000 71,386 10,132 - (436)
	63,329,089	81,082

Issued capital represents the amount of consideration received for securities issued or paid for securities bought back by the Company.

Costs directly attributable to the issue of new shares or options are deducted from the consideration received, net of income taxes. On various dates during the period, the share buyback was completed on-market.

Page 41

Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report Notes to the consolidated financial statements for the half-year ended 31 December 2025

Consolidated Financial Statements

Note 14. Business combinations

(a) Acquisition of Dream Car Giveaways UK

On 14 October 2025, the Group acquired 100% of the Dream Car Giveaways group of companies ( DGC UK or Dream Giveaways UK ) via its fully controlled subsidiary Jumbo Interactive UK Limited for GBP 64,862,000 ($133,270,000).

Dream Giveaways UK is a leading B2C brand and digital market proposition in the UK prize draw market, where customers can participate to win prizes such as cars, cash, property and lifestyle products. Dream Giveaways UK is an established and trusted digital prize draw competition platform. As a result of the acquisition, the Group is expected to broaden its footprint in the UK by establishing a business-to-consumer ( B2C ) presence in the market, which aligns with the Group’s strategy to diversify outside of the Australian lottery retailing segment.

The Group prepared the acquisition accounting of Dream Giveaways UK on provisional basis. Details of the consideration paid, the assets acquired and liabilities assumed and the effects on the cash flows of the Group at the acquisition date are as follows:

(i) Purchase consideration Cash paid on completion Equity issued Contingent consideration at FVTPL Total consideration for the business (ii) Fair value of identifiable assets and liabilities at acquisition date: Cash and cash equivalents Trade and other receivables Prepaid insurance Other prepayments Inventories Corporate tax asset Property, plant and equipment Right of use assets (see (vi) below) Customer contracts and relationships (note 9) Trademarks (note 9) Software (note 9) Other intangibles Trade and other payables Contingent liability on insurance Dream Points liability (see (vi) below) Deferred revenue (see (vi) below) Lease liabilities (see (vi) below) Deferred tax liability (see (vi) below) Total identifiable net assets Goodwill on consolidation (note 9) DCG UK acquisition at fair value (iii) Effect on cash flows of the Group Cash consideration paid Cash acquired on acquisition Cash outflow on acquisition	Fair value recognised on acquisition date (Provisional) $'000 100,357 9,919 22,994
	133,270
	25,478 388 5,118 58 9,489 491 187 1,477 79,532 19,225 6,843 104 (3,368) (5,118) (1,686) (878) (1,477) (20,032)
	115,831
	17,439
	133,270
	$'000 100,357 (25,478)
	74,879

Page 42

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 14. Business combinations (continued)

(iv) Acquisition-related costs

Acquisition costs charged to expenses	$'000 2,147

Acquisition-related costs of $2,147,000 are included in “Consultancy and legal expenses” in the consolidated statement of profit or loss and other comprehensive income and in operating cash flows in the consolidated statement of cash flows.

(v) Contingent consideration

The contingent consideration arrangement requires the Group to pay post 31 December 2026 up to an additional GBP12,000,000 in cash to the Dream Car Giveaways UK vendors if certain revenue growth and earnings hurdles are met.

The fair value of the contingent consideration on acquisition date was estimated to the amount of GBP 11,158,000 ($22,994,000 at foreign exchange rate on acquisition date) and was estimated by calculating the face value of the estimated earnout payable based on the assumed probability-adjusted profit in Dream Giveaways UK for the relevant period, discounted at 6% per annum. This is a Level 3 fair value measurement.

Contingent consideration at FVTPL As at acquisition date Fair value movement Unrealised foreign exchange currency (gain)/loss through other comprehensive income As at 31 December 2025	$'000 22,994 294 (560)
	22,728

The unpaid consideration balance is included in ‘Contingent consideration at FV non-current’ line in the statement of financial position.

(vi) Identifiable net assets acquired

Intangible assets identified

Customer relationships, trademarks and developed software have been identified as separately identifiable intangible assets. The fair value of these assets has been valued by an independent valuer using the multi-period excess earnings method (MEEM) for customer relationships and relief from royalty method for trademarks and software, with a cost to recreate method cross checked to estimate the fair value of the software.

The useful life for these assets estimated on provisional basis is as follows:

Customer relationships – 14 years
Trademarks – 20 years
Software – 3 years

Dream Points liability

Dream Points liability relates to promotional incentives or loyalty credits that could be used for future competition entries (“Dream Points”) and is recognised as contract liability, representing an obligation to provide competition entries at the customer’s discretion. Dream Points liability is measured at fair value on acquisition date. The fair value of Dream Points is determined as the present value of expected redemptions, reflecting the obligation to provide competition entries at the customer’s discretion.

Page 43

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 14. Business combinations (continued)

Deferred revenue

Cash collected from ticket sales during the campaign period is recognised as a liability on the balance sheet and released to revenue in the profit and loss statement on the draw date when the winner is announced. Therefore, as at the acquisition date, the deferred revenue balance included amounts collected for draws that commenced pre-acquisition and will conclude post-acquisition.

In accordance with IFRS 3, deferred revenue must be revalued to fair value. This represents a Level 3 fair value measurement prepared on a provisional basis and represents a significant accounting judgement.

Deferred tax liability

Deferred liability balance mainly related to acquired customer relationships, estimated at 25% tax rate.

Leases

The Group acquired lease agreements in relation to the office rental. The right-of-use asset and lease liability have been remeasured based on expected minimum lease payments for the remaining 10-year lease period, considering extension options available, and discounted at the at the incremental borrowing rate (IBR) on acquisition date.

Other net assets acquired

The fair value of other assets and liabilities acquired approximated to their carrying value on account acquisition date.

(vii) Goodwill

The goodwill of $17,652,000 arising from the acquisition is attributable to the Dream Giveaways UK strong position and competitive advantage in the prize draw market in the UK and the synergies expected to arise from the economies of scale in combining the operations, marketing skills and technology of the Group with those Dream Giveaways UK. It is not deductible for tax purposes.

(viii) Revenue and profit attribution

Dream Giveaways UK contributed $11,512,000 revenue $2,931,000 profit after tax to the Group's consolidated profit from ordinary activities for the period from 14 October 2025 to 31 December 2025. These figures have been determined on a provisional basis.

Page 44

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 14. Business combinations (continued)

(b) Acquisition of Dream Giveaway US

On 30 October 2025, the Group through its newly-incorporated US subsidiary Jumbo Interactive USA, Inc., has acquired DG Acquisition, Inc. – the holding company of the three companies (FN Funding, Inc., DG Motors, Inc. and RYNO.CO, Inc.) that collectively comprise the Dream Giveaway business ( DG US or Dream Giveaways US ). Dream Giveaways US develops and manages impactful promotional campaigns centred around desirable prizes, primarily in the automotive sector. The acquisition of Dream Giveaways US provides Jumbo with a B2C entry point into the US prize draw market.

The Group prepared the acquisition accounting of Dream Giveaways US on provisional basis. Details of the consideration paid, the assets acquired and liabilities assumed and the effects on the cash flows of the Group at the acquisition date are as follows:

(i) Purchase consideration Cash paid on completion Working capital adjustment payable Total consideration for the business (ii) Fair value of identifiable assets and liabilities at acquisition date: Cash and cash equivalents Trade and other receivables Prepayments Inventories (see (vi) below) Corporate tax asset Property, plant and equipment Right of use assets (see (vi) below) Customer contracts and relationships (note 9) Trademarks (note 9) Other intangibles Trade and other payables Contract liability (see (vi) below) Deferred revenue (see (vi) below) Lease liabilities (see (vi) below) Deferred tax liability (see (vi) below) Total identifiable net assets Goodwill on consolidation (note 9) DG US acquisition at fair value (iii) Effect on cash flows of the Group Cash consideration paid Cash acquired on acquisition Cash outflow on acquisition (iv) Acquisition-related costs Acquisition costs charged to expenses	Fair value recognised on acquisition date (Provisional) $'000 57,324 942
	58,266
	2,501 22 210 6,148 337 225 1,641 7,663 5,144 8 (864) (645) (7,287) (1,641) (2,521)
	10,941
	47,325
	58,266
	$'000 57,324 (2,501)
	54,823
	$'000 971

Acquisition-related costs of $971,000 are included in “Consultancy and legal expenses” in the consolidated statement of profit or loss and other comprehensive income and in operating cash flows in the consolidated statement of cash flows.

Page 45

Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 14. Business combinations (continued)

(v) Contingent consideration

In addition to cash consideration settled on acquisition date, the Group has to pay additional US$ 617,000 ($922,000 at the foreign exchange rate on 31 December 2025) in relation to working capital settlement adjustment estimated on provisional basis. The unpaid consideration balance is included in ‘Contingent consideration at FV current’ line in the statement of financial position.

(vi) Identifiable net assets acquired

Intangible assets identified

Customer relationships and trademarks have been identified as separately identifiable intangible assets. The fair value of these assets has been valued by an independent valuer using the multi-period excess earnings method (MEEM) for customer relationships and relief from royalty method for trademarks.

The useful life for these assets estimated on provisional basis is as follows:

Customer relationships – 5 years
Trademarks – 20 years

Inventories

Dream Giveaways US inventory comprises luxury exotic cars purchased as prizes for competitions. While some cars are brand new, a significant portion consists of classic vintage cars for which market values are not readily available. Therefore, an external valuation was performed by an independent valuer certified to value automotive commodities.

Contract liability

The contract liability relates to prize costs for draws that had closed as at the acquisition date, but where winners had not yet collected their prizes from Dream Giveaways US. The fair value of the contract liability equals the cost of the prizes.

Deferred revenue

Dream Giveaways US typically runs campaigns lasting 6-11 months. Cash collected from ticket sales during the campaign period is recognised as a liability on the balance sheet and released to revenue in the profit and loss statement on the draw date when the winner is announced. Therefore, as at the acquisition date, the deferred revenue balance included amounts collected for draws that commenced pre-acquisition and will conclude post-acquisition.

In accordance with IFRS 3, deferred revenue must be revalued to fair value. Based on the valuation performed, the accounting deferred revenue opening balance was reduced by US$2.26m ($3.45m at the acquisition date exchange rate) as a fair value adjustment. This fair value adjustment will be released to revenue in line with the completion of draws during the post-acquisition period. This represents a Level 3 fair value measurement prepared on a provisional basis and represents a significant accounting judgement.

Deferred tax liability

Deferred liability balance mainly related to acquired customer relationships and trademarks, estimated at 25.345% tax rate.

Leases

The Group acquired lease agreements in relation to the office rental. The right-of-use asset and lease liability have been remeasured based on expected minimum lease payments for the remaining 6.5-year lease period, considering extension options available, and discounted at the at the incremental borrowing rate (IBR) on acquisition date.

Other net assets acquired

The fair value of other assets and liabilities acquired approximated to their carrying value on account acquisition date.

(vii) Goodwill

The goodwill of $47,325,000 arising from the acquisition is attributable to the Dream Giveaways US strong position and broad opportunities in the large prize draw market in the US and the synergies expected to arise from the economies of scale in combining the operations, marketing skills and technology of the Group with those Dream Giveaways US. It is not deductible for tax purposes.

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Jumbo Interactive Limited and its Controlled Subsidiaries Consolidated Financial Statements Interim Financial Report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 14. Business combinations (continued)

(viii) Revenue and profit attribution

Dream Giveaways US contributed $2,154,000 revenue and $681,000 loss after tax to the Group's consolidated profit from ordinary activities for the period from 14 October 2025 to 31 December 2025.

Recognition and measurement

The acquisition method of accounting is used to account for business combinations regardless of whether equity instruments or other assets are acquired.

The consideration transferred is the sum of the acquisition-date fair values of the assets transferred, equity instruments issued or liabilities incurred by the acquirer to former owners of the acquiree and the amount of any non-controlling interest in the acquiree. For each business combination, the non-controlling interest in the acquiree is measured at either fair value or at the proportionate share of the acquiree's identifiable net assets. All acquisition costs are expensed as incurred to profit or loss.

On the acquisition of a business, the Group assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic conditions, the Group's operating or accounting policies and other pertinent conditions in existence at the acquisition-date.

Where the business combination is achieved in stages, the Group remeasures its previously held equity interest in the acquiree at the acquisition-date fair value and the difference between the fair value and the previous carrying amount is recognised in profit or loss.

Contingent consideration to be transferred by the acquirer is recognised at the acquisition-date at fair value. Subsequent changes in the fair value of the contingent consideration classified as an asset or liability is recognised in profit or loss. Contingent consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity.

The difference between the acquisition-date fair value of assets acquired, liabilities assumed and any non-controlling interest in the acquiree and the fair value of the consideration transferred and the fair value of any pre-existing investment in the acquiree is recognised as goodwill. If the consideration transferred and the pre-existing fair value is less than the fair value of the identifiable net assets acquired, being a bargain purchase to the acquirer, the difference is recognised as a gain directly in profit or loss by the acquirer on the acquisition-date, but only after a reassessment of the identification and measurement of the net assets acquired, the non-controlling interest in the acquiree, if any, the consideration transferred and the acquirer's previously held equity interest in the acquirer.

Business combinations are initially accounted for on a provisional basis. The acquirer retrospectively adjusts the provisional amounts recognised and also recognises additional assets or liabilities during the measurement period, based on new information obtained about the facts and circumstances that existed at the acquisition-date. The measurement period ends on either the earlier of (i) 12 months from the date of the acquisition or (ii) when the acquirer receives all the information possible to determine fair value.

Note 15. Events after the reporting period

Apart from the interim dividend determination announced on 25 February 2026 and the Board’s decision to continue the on-market share buy-back, there are no matters or circumstances that have arisen that have significantly affected, or may significantly affect, the operations of the Group in the financial period subsequent to 31 December 2025.

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Jumbo Interactive Limited and its Controlled Subsidiaries Interim Financial Report

Director’s Declaration

DIRECTORS’ DECLARATION

The Directors of the Group declare that:

(1) The consolidated financial statements, comprising the Consolidated Statement of Profit or Loss and Other Comprehensive Income, Consolidated Statement of Financial Position, Consolidated Statement of Changes in Equity and Consolidated Statement of Cash Flows, and accompanying notes, are in accordance with the Corporations Act 2001 and:
a. comply with Australian Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001; and
b. give a true and fair view of the Group financial position as at 31 December 2025 and of its performance for the half-year ended on that date.
(2) In the Directors’ opinion, there are reasonable grounds to believe that the Group will be able to pay its debts as and when they become due and payable.

The declaration is made in accordance with a resolution of the Directors.

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Susan Forrester Chair

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Mike Veverka Managing Director, CEO and Founder

Brisbane, 25 February 2026

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Ernst & Young Tel: +61 7 3011 3333 111 Eagle Street Fax: +61 7 3011 3100 Brisbane QLD 4000 Australia ey.com/au GPO Box 7878 Brisbane QLD 4001

Independent auditor’s review report to the members of Jumbo Interactive Limited

Conclusion

We have reviewed the accompanying condensed half-year financial report of Jumbo Interactive Limited (the Company) and its subsidiaries (collectively the Group), which comprises the condensed statement of financial position as at 31 December 2025, the condensed statement of comprehensive income, condensed statement of changes in equity and condensed statement of cash flows for the half-year ended on that date, explanatory notes and the directors’ declaration.

Based on our review, which is not an audit, we have not become aware of any matter that makes us believe that the half-year financial report of the Group does not comply with the Corporations Act 2001 , including:

a. Giving a true and fair view of the consolidated financial position of the Group as at 31 December 2025 and of its consolidated financial performance for the half-year ended on that date; and
b. Complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001 .

Basis for conclusion

We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (ASRE 2410). Our responsibilities are further described in the Auditor’s responsibilities for the review of the half-year financial report section of our report. We are independent of the Group in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants ( including Independence Standards) (the Code) that are relevant to reviews of the half-year financial report of public interest entities in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

Directors’ responsibilities for the half-year financial report

The directors of the Company are responsible for the preparation of the half-year financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and for such internal control as the directors determine is necessary to enable the preparation of the half-year financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

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Auditor’s responsibilities for the review of the half-year financial report

Our responsibility is to express a conclusion on the half-year financial report based on our review. ASRE 2410 requires us to conclude whether we have become aware of any matter that makes us believe that the half-year financial report is not in accordance with the Corporations Act 2001 including giving a true and fair view of the Group’s financial position as at 31 December 2025 and its performance for the half-year ended on that date, and complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001 .

A review of a half-year financial report consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Australian Auditing Standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

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Ernst & Young

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Susie Kuo Partner Brisbane 25 February 2026

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

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AI assistant

JUMBO INTERACTIVE LIMITED — Interim / Quarterly Report 2026

65161_rns_2026-02-24_f39a4ddf-8fc7-43f5-b95f-3006a097f557.pdf

JUMBO INTERACTIVE LIMITED AND ITS CONTROLLED SUBSIDIARIES

APPENDIX 4D HALF-YEAR REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025

RESULTS FOR ANNOUNCEMENT TO THE MARKET

DIVIDENDS

NET TANGIBLE ASSETS[1]

CONTROL GAINED OVER ENTITIES

LOSS OF CONTROL OVER ENTITIES

DETAILS OF ASSOCIATES AND JOINT VENTURE ENTITIES

REVIEW

ATTACHMENTS

SIGNED

Jumbo Interactive Limited

Interim Financial Report – 31 December 2025

CONTENTS

DIRECTORS’ REPORT

DIRECTORS

COMPANY SECRETARY

PRINCIPAL ACTIVITIES

Lottery Retailing

Software-as-a-Service

Managed Services

Dream Giveaways

REVIEW OF OPERATIONS

FUTURE DEVELOPMENTS

ROUNDING OF AMOUNTS

AUDITOR’S INDEPENDENCE DECLARATION

Susan Forrester

Mike Veverka

Auditor’s Independence Declaration to the Directors of Jumbo Interactive Limited

FINANCIAL REVIEW

EXPLANATION OF RESULTS

CONSOLIDATED H1 FY2026 FINANCIAL PERFORMANCE IN REVIEW

Result Highlights (Statutory and underlying earnings)

Major items impacting performance

Review of Operations

(a) Lottery Retailing

(b) Software-as-a-Service (SaaS)

(c) Managed Services

United Kingdom

Canada

(d) Dream Giveaways

United Kingdom

United States of America

(e) Other items (Corporate)

(f) Reconciliation of statutory EBITDA

CHANGES IN FINANCIAL POSITION

Consolidated statement of profit or loss and other comprehensive income For the half-year ended 31 December 2025

Consolidated statement of financial position As at 31 December 2025

Consolidated statement of changes in equity For the half-year ended 31 December 2025

Consolidated statement of changes in equity For the half-year ended 31 December 2025

Consolidated statement of cash flows For the half-year ended 31 December 2025

Notes to the consolidated financial statements for the half-year ended 31 December 2025

About this report

Notes to the consolidated financial statements for the half-year ended 31 December 2025

Note 1. Basis for preparation of half-year report

New or amended accounting standards and interpretations adopted

Note 2. Operating segments

(a) Description of segments

Lottery Retailing

Software-as-a-Service (SaaS)

Managed Services

Dream Giveaways

Intersegment eliminations

Expenses

Corporate/Other

Note 2. Operating segments (continued)

(b) Segment information

Note 2. Operating segments (continued)

Note 3. Revenue from contracts with customers

Disaggregation of revenue from contracts with customers

Note 3. Revenue from contracts with customers (continued)

Note 3. Revenue from contracts with customers (continued)

Recognition and measurement

Sale of Goods and/or Rendering of Services

Note 3. Revenue from contracts with customers (continued)

Note 4. Other income and expense items

Note 4. Other income and expense items (continued)

JUMBO INTERACTIVE LIMITED Interim / Quarterly Report 2026