POINTERRA LIMITED — Annual Report 2024

Aug 29, 2024

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Digital Twins

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Full Year FY24 Preliminary Results Presentation For the year ended 30 June 2024

30 August 2024

Pointerra3D – Building Faster Digital Twins to Better Manage the Physical World

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Answers Process
Insights
Classify
Analyse
Store
Visualize Manage
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Pointerra3D – the world’s fastest true end-to-end digital twin solution, leveraging proprietary patented algorithms and technology via an innovative and unique cloud SaaS subscription business model.

Pointerra3D helps customers answer almost any physical asset management question, solving numerous traditional 3D digital twin data workflow problems when seeking to plan, design, construct, own, operate, insure and regulate the physical world around us.

Pointerra3D’s digital twin solution stores, processes, manages, analyses, extracts, visualises and shares the key insights from massive 3D datasets at a level of speed, smarts and scale that is unprecedented.

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A Unique Digital Twin SaaS Business Model

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Pointerra3D ANSWERS delivers predictive digital insights and definitive answers to complex physical asset management questions via simple, easy to use business intelligence interfaces. Pointerra3D ANALYTICS uses AI enabled analytics to build digital twins from source data, enabling intelligent, dynamic analysis and management of physical assets. Pointerra3D CORE is a cloud platform providing solutions to the most common 2D and 3D digital twin data workflow problems across multiple sectors.

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Pointerra’s Growth Strategy

Continue to work with Pointerra3D Core customers, prospects and partners to identify problematic and inefficient desktop digital twin workflows that can be migrated to the cloud, building out Pointerra3D Analytics and Answers.

Identify and on-board quality people and channel partners in platform, product and business development across Pointerra’s six key target market sectors.

Leverage the Company’s proven success in the electric power utility sector to provide a pathway for growth across other key target market sectors that have TAM’s of more than US$100 million in opportunity for the Company.

Retain a disciplined focus on scaling sticky, recurring SaaS revenue and cashflow so that the resulting operational leverage can drive sustainable profitability.

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FY24 Year in Review

Customer Cash Receipts Cash Balance A$6.8m A$2.7m 28% (2023: A$9.4m) 80% (2023: A$1.5 million)

Deferred Revenue Receivables A$1.7m A$1.8m 37% (2023: A$2.7 million) 33% (2023: A$2.7 million)

Reported Revenue A$7.6m 8% (2023: A$8.3 million)

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Underlying EBITDA
-A$4.1m
13% (2023: -A$4.7, million)
adjusted for share-based payments
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FY24 Highlights – US Energy Utility Sector Recovery in H2

H2 FY24 Operating Result → Material Improvement v H1 FY24

H2 FY24 EBITDA (excluding share-based payments) delivered loss A$0.4 million (revenue A$5.2 million), improvement of 89% over H1 FY24 loss of A$3.67 million (revenue A$2.4 million), highlighting improved customer invoicing plus cost and project delivery efficiencies.

Cash Receipts Delays Resolved in Q4 FY24

Q4 FY24 cash receipts A$2.6 million, largest quarterly receipts for FY24 and highest since Q3 FY23, further strengthening cash position and providing a platform for growth.

Material Contract Awards in H2 FY24 Underpin FY25 Growth

A$2.5 million US Department of Energy contract (28 June 2024 ASX announcement) to establish Pointerra3D as best practice approach for grid resilience activities by US electric utilities.

A$2.9 million US energy utility customer contract (8 March 2024 ASX announcement) followed by A$1.23 million in new contracts (9 August 2024 ASX announcement).

Progressing 7-8 Figure ARR Opportunities: Expanding Reach and Accelerating Sales Cycles

Qualified 7 and 8-figure ARR opportunities, expanded pipeline with new global partnerships (reach without increasing costs), and new sales professionals shortening the sales cycles for a proven product in a vast global market.

Advancement in Platform & Product Development

Sustained investment in R&D (with AI focus) tailored to customer needs across multiple sectors propels further growth in platform usage and customer spend.

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FY25 Outlook – New Contract Awards & Structural Tailwinds Underpin Improved FY25 Performance

US Energy Utility Program Delays Resolving

Key US energy utilities finally commencing decade long, multi-billion US$ grid resilience programs with data collection and analysis activities likely to commence during FY25, which should contribute positively to the Company’s operations during FY25 and beyond.

Strategically Positioned For Further US Energy Utility Growth

Well positioned to capitalize on growth opportunities from existing customers and new partnerships designed to drive digital transformation in US utilities, with Pointerra3D enabling grid resilience investment and operational efficiency across this sector.

Mining and Oil & Gas Sectors Accelerating Adoption of Digital Twin Solutions

Existing and prospective tier-1 natural resources customers expected grow spend on Pointerra3D Digital Twin solutions to better manage OPEX and sustaining CAPEX expenditure and to also meet ESG objectives.

New Contract Awards and Existing Customer Renewals to Boost FY25 Cashflow and Financial Performance

Growth in FY25 revenue and cashflow outlook underwritten by recent material contract awards and existing customer renewals, which is expected to deliver a cashflow positive result in FY25.

Pointerra → Scaling Globally with High Margins and New Opportunities

Recent investments in people and channel partnerships expected to drive global growth, capitalizing on high-margin, material enterprise sales opportunities from a rapidly expanding, qualified pipeline.

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Disclaimer

Summary Information in relation to Pointerra Limited.

This presentation has been prepared by Pointerra Limited. ("Pointerra" or the "Company") based on information available to it as at the date of this presentation. The information in this presentation is provided in summary form and does not contain all information necessary to make an investment decision.

This presentation does not constitute an offer, invitation, solicitation or recommendation with respect to the purchase or sale of any security in Pointerra, nor does it constitute financial product advice or take into account any individual's investment objectives, taxation situation, financial situation or needs. An investor must not act on the basis of any matter contained in this presentation but must make its own assessment of Pointerra and conduct its own investigations. Before making an investment decision, investors should consider the appropriateness of the information having regard to their own objectives, financial situation and needs, and seek legal, taxation and financial advice appropriate to their jurisdiction and circumstances. Pointerra is not licensed to provide financial product advice in respect of its securities or any other financial products. Cooling off rights do not apply to the acquisition of Pointerra securities.

Although reasonable care has been taken to ensure that the facts stated in this presentation are accurate and that the opinions expressed are fair and reasonable, no representation or warranty, express or implied, is made as to the fairness, accuracy, completeness or correctness of the information, opinions and conclusions contained in this presentation. To the maximum extent permitted by law, none of Pointerra, its officers, directors, employees and agents, nor any other person, accepts any responsibility and liability for the content of this presentation including, without limitation, any liability arising from fault or negligence, for any loss arising from the use of or reliance on any of the information contained in this presentation or otherwise arising in connection with it.

The information presented in this presentation is subject to change without notice and Pointerra does not have any responsibility or obligation to inform you of any matter arising or coming to their notice, after the date of this presentation, which may affect any matter referred to in this presentation. The distribution of this presentation may be restricted by law and you should observe any such restrictions.

Forward looking statements

This presentation contains certain forward-looking statements that are based on the Company's management's beliefs, assumptions and expectations and on information currently available to management. Such forward looking statements involve known and unknown risks, uncertainties, and other factors which may cause the actual results or performance of Pointerra to be materially different from the results or performance expressed or implied by such forward looking statements. Such forward looking statements are based on numerous assumptions regarding the Company's present and future business strategies and the political and economic environment in which Pointerra will operate in the future, which are subject to change without notice. Past performance is not necessarily a guide to future performance and no representation or warranty is made as to the likelihood of achievement or reasonableness of any forward-looking statements or other forecast. To the full extent permitted by law, Pointerra and its directors, officers, employees, advisers, agents and intermediaries disclaim any obligation or undertaking to release any updates or revisions to information to reflect any change in any of the information contained in this presentation (including, but not limited to, any assumptions or expectations set out in the presentation).

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Digital Twins

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Pointerra Limited

ABN

39 078 388 155

Registered Office:

Level 4, 216 St George’s Terrace Perth 6000 Western Australia

Principal Place of Business: Level 2, 27 Railway Road Subiaco 6008 Western Australia

Contact:

+618 6323 6100

info@pointerra.com

Appendix 4E Preliminary final report Year ended 30 June 2024

Rule 4.3A

Appendix 4E

Preliminary final report

Name of entity:

Pointerra Limited

1. ABN or equivalent company reference: 39 078 388 155	Reporting period: Year ended 30 June 2024	Previous corresponding period:
39 078 388 155	Year ended 30 June 2024	Year ended 30 June 2023

2. Results for announcement to the market

2. Results for announcement to the market
	$
2.1 Revenue from ordinary activities 2.2 Loss from ordinary activities for the period after tax attributable to members 2.3 Net loss for the period attributable to members	Down 8% to 7,598,989 Up 17% to (5,227,794) Up 16% to (5,215,505)
2.4 Dividends	Amount per security	Franked amount per security
Final dividend Interim dividend	Nil Nil	N/A **N/A **
2.5 Record date for determining entitlements to the dividends N/A 2.6 Brief explanation of any of the figures reported above to enable the figures to be understood: It is recommended that Appendix 4E be read in conjunction with the Company’s ASX releases during the year in accordance with the continuous disclosure obligations under the ASX listing rules. Revenue from ordinary activities includes A$6.4 million (A$2.4 million in H1 FY24 and A$4 million in H2 FY24) of subscription income by paying customers as well as A$1.18 million Research and Development (R&D) refundable tax offset, because of the company’s continued efforts in developing its world-first Data as a Service solution for 3D data. Loss from ordinary activities for the period includes depreciation and amortisation expense of A$0.16million and share-based payment expense of A$1 million. Loss from ordinary activities excluding the above non- cash items is A$4.1million compared to previous corresponding period loss of A$4.7million. H2 FY24 EBITDA excluding share-based payments expense delivered loss A$0.4 million, improvement of 89% over H1 FY24 loss of A$3.67 million, highlighting cost constraint and efficiencies in project delivery.

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Appendix 4E Preliminary final report Year ended 30 June 2024

3. Consolidated Statement of Profit or Loss and Other Comprehensive Income

	Revenue Other income Expenses Cost of platform services Cost of non-recurring project services Employee benefits expense Administrative expenses Advertising and marketing expenses Compliance and regulatory expenses Research and development expenses Share-based payment expenses Depreciation and amortisation expenses Other expenses Loss before income tax Income tax expense Loss after income tax for the year Other comprehensive income for the year Items that may be reclassified subsequently to profit or loss: Exchange differences on translating foreign operations Total comprehensive loss for the year net of tax attributable to members of the Company Loss per share attributable to members of the Company Basic loss per share (cents) Diluted lossper share(cents)	Reporting Period Previous Corresponding Period 30 June 2024 30 June 2023 $ $ 6,418,842 7,331,188 1,180,147 1,020,349 (704,661) (959,753) (1,167,225) (2,187,766) (5,255,111) (5,403,250) (615,213) (160,060) (227,523) (229,784) (470,531) (559,838) (2,484,766) (2,033,476) (1,009,401) 385,499 (156,765) (170,728) (735,587) (1,500,719)
		(5,227,794) (4,468,338) - -
		(5,227,794) (4,468,338) 12,289 (36,501)
		(5,215,505) (4,504,839)
		(0.73) (0.66) (0.73) (0.66)

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Appendix 4E Preliminary final report Year ended 30 June 2024

4. Consolidated Statement of Financial Position

	Note Current Assets Cash and cash equivalents Trade and other receivables Other assets Total Current Assets Non-Current Assets Plant and equipment Intangible assets Right of use assets Total Non-Current Assets Total Assets Current Liabilities Trade and other payables Lease liabilities Deferred revenue Provisions Total Current Liabilities Non-Current Liabilities Lease liabilities Total Non-Current Liabilities Total Liabilities Net Assets/(Liabilities) Equity Issued capital Reserves Accumulated losses Total Equity	Reporting Period Previous Corresponding Period 30 June 2024 30 June 2023 $ $ 2,719,452 1,491,823 1,838,280 2,722,715 114,653 68,985
		4,672,385 4,283,523
		38,223 101,421 56,604 59,854 327,905 237,221
		422,732 398,496
		5,095,117 4,682,019
		2,890,860 2,615,012 43,508 81,092 1,701,126 2,712,339 776,198 639,089
		5,411,692 6,047,532
		351,743 215,789
		351,743 215,789
		5,763,435 6,263,321
		(668,318) (1,581,302)
		19,075,160 13,856,745 4,331,079 3,408,716 (24,074,557) (18,846,763)
		(668,318) (1,581,302)

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Appendix 4E Preliminary final report Year ended 30 June 2024

5. Consolidated Statement of Cash Flows

	Cash flows from operating activities Proceeds from customers Payments to suppliers and employees Interest received Government tax incentives received Net cash flows used in operating activities Cash flows from investing activities Payments to acquire property, plant and equipment Payments to acquire intangible assets Net cash flows used in investing activities Cash flows from financing activities Net proceeds from shares issued Payments for lease payments Net cash (used in) provided by financing activities Net increase/(decrease) in cash and cash equivalents Effect of movement in exchange rates on cash held Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	Reporting Period Previous Corresponding Period 30 June 2024 30 June 2023 $ $ 6,767,291 9,378,005 (11,384,548) (12,322,268) 2,612 525 886,241 922,224
		(3,728,404) (2,021,514)
		(12,884) (14,072) (25,351) (10,306)
		(38,235) (24,378)
		5,023,702 - (44,397) (51,700)
		4,979,305 (51,700)
		1,212,666 (2,097,592) 14,963 (7,008) 1,491,823 3,596,423
		2,719,452 1,491,823

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Appendix 4E Preliminary final report Year ended 30 June 2024

6. Consolidated Statement of Changes in Equity

Issued capital Share-based payment reserve Foreign exchange reserve Accumulated losses Total $ $ $ $ $ Balance 1 July 2022 13,836,745 3,793,208 37,508 (14,378,425) 3,289,036 Loss for the year - - - (4,468,338) (4,468,338) Other comprehensive income for the year - - (36,501) - (36,501) Total comprehensive loss for the year - - (36,501) (4,468,338) (4,504,839) Transactions with owners recorded directly in equity Shares in lieu of services received 20,000 - - - 20,000 Share-based payments - (385,499) - - (385,499) Balance 30 June 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Balance 1 July 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Loss for the year - - - (5,227,794) (5,227,794) Other comprehensive income - - 12,289 - 12,289 Total comprehensive loss for the year - - 12,289 (5,227,794) (5,215,505) Transactions with owners recorded directly in equity Shares in lieu of services received 180,927 - - - 180,927 Shares issued net of issue costs 5,037,488 - - - 5,037,488 Share-based payments 910,074 - - 910,074 Balance 30 June 2024 19,075,160 4,317,783 13,296 (24,074,557) (668,318)	Issued capital Share-based payment reserve Foreign exchange reserve Accumulated losses Total $ $ $ $ $ Balance 1 July 2022 13,836,745 3,793,208 37,508 (14,378,425) 3,289,036 Loss for the year - - - (4,468,338) (4,468,338) Other comprehensive income for the year - - (36,501) - (36,501) Total comprehensive loss for the year - - (36,501) (4,468,338) (4,504,839) Transactions with owners recorded directly in equity Shares in lieu of services received 20,000 - - - 20,000 Share-based payments - (385,499) - - (385,499) Balance 30 June 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Balance 1 July 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Loss for the year - - - (5,227,794) (5,227,794) Other comprehensive income - - 12,289 - 12,289 Total comprehensive loss for the year - - 12,289 (5,227,794) (5,215,505) Transactions with owners recorded directly in equity Shares in lieu of services received 180,927 - - - 180,927 Shares issued net of issue costs 5,037,488 - - - 5,037,488 Share-based payments 910,074 - - 910,074 Balance 30 June 2024 19,075,160 4,317,783 13,296 (24,074,557) (668,318)	Issued capital Share-based payment reserve Foreign exchange reserve Accumulated losses Total $ $ $ $ $ Balance 1 July 2022 13,836,745 3,793,208 37,508 (14,378,425) 3,289,036 Loss for the year - - - (4,468,338) (4,468,338) Other comprehensive income for the year - - (36,501) - (36,501) Total comprehensive loss for the year - - (36,501) (4,468,338) (4,504,839) Transactions with owners recorded directly in equity Shares in lieu of services received 20,000 - - - 20,000 Share-based payments - (385,499) - - (385,499) Balance 30 June 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Balance 1 July 2023 13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) Loss for the year - - - (5,227,794) (5,227,794) Other comprehensive income - - 12,289 - 12,289 Total comprehensive loss for the year - - 12,289 (5,227,794) (5,215,505) Transactions with owners recorded directly in equity Shares in lieu of services received 180,927 - - - 180,927 Shares issued net of issue costs 5,037,488 - - - 5,037,488 Share-based payments 910,074 - - 910,074 Balance 30 June 2024 19,075,160 4,317,783 13,296 (24,074,557) (668,318)
	Balance 1 July 2022 Loss for the year Other comprehensive income for the year Total comprehensive loss for the year Transactions with owners recorded directly in equity Shares in lieu of services received Share-based payments Balance 30 June 2023 Balance 1 July 2023 Loss for the year Other comprehensive income Total comprehensive loss for the year Transactions with owners recorded directly in equity Shares in lieu of services received Shares issued net of issue costs Share-based payments Balance 30 June 2024	Issued capital Share-based payment reserve Foreign exchange reserve Accumulated losses Total $ $ $ $ $ 13,836,745 3,793,208 37,508 (14,378,425) 3,289,036 - - - (4,468,338) (4,468,338) - - (36,501) - (36,501)
		- - (36,501) (4,468,338) (4,504,839) 20,000 - - - 20,000 - (385,499) - - (385,499)
		13,856,745 3,407,709 1,007 (18,846,763) (1,581,302)
		13,856,745 3,407,709 1,007 (18,846,763) (1,581,302) - - - (5,227,794) (5,227,794) - - 12,289 - 12,289
		- - 12,289 (5,227,794) (5,215,505) 180,927 - - - 180,927 5,037,488 - - - 5,037,488 910,074 - - 910,074
		19,075,160 4,317,783 13,296 (24,074,557) (668,318)

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Appendix 4E Preliminary final report Year ended 30 June 2024

7. Dividends (in the case of a trust, distributions)

Date dividend is payable Record date to determine entitlements to the dividend If it is a final dividend, has it been declared?	N/A N/A
	N/A

Amount per security

	Amount per security	Franked amount per security at 30% tax	Amount per security of foreign source dividend
Final dividend: Reporting period	Nil	N/A	N/A
Interim dividend: Reporting period	Nil	N/A	N/A

Total dividend (distribution) per security (interim plus final)

Ordinary securities Preference securities	Reporting period	Previous Corresponding Period
	N/A N/A	N/A N/A

8. Dividend or distribution plans in operation

N/A

The last date(s) for receipt of election notices for the dividend or distribution plans N/A

9. Net tangible asset (NTA) backing

	Reporting Period Previous Corresponding Period 30 June 2024 30 June 2023
Net tangible asset backing per ordinary security (cents)	0.09 0.24

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Appendix 4E Preliminary final report Year ended 30 June 2024

10. Control gained over entities having material effect

Name of entity (or group of entities) N/a

Consolidated loss from ordinary activities after tax of the controlled entity (or group of entities) since the date in the current period on which control was acquired Date from which such loss has been calculated Loss from ordinary activities after tax of the controlled entity (or group of entities) for the whole of the previous corresponding period

N/a N/a N/a

Loss of control of entities having material effect

Name of entity (or group of entities) N/A

Consolidated profit (loss) from ordinary activities after tax of the controlled entity (or group of entities) for the current period to the date of loss of control

Date to which the profit (loss) has been calculated

Consolidated profit (loss) from ordinary activities after tax of the controlled entity (or group of entities) while controlled during the whole of the previous corresponding period Contribution to consolidated profit (loss) from ordinary activities from sale of interest leading to loss of control

N/A N/A N/A N/A

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Appendix 4E Preliminary final report Year ended 30 June 2024

11. Material interests in entities which are not controlled entities

The economic entity has an interest (that is material to it) in the following entities. (If the interest was acquired or disposed of during either the current or previous corresponding period, indicate date of acquisition “from dd/mm/yy” or disposal “to dd/mm/yy”)

Name of entity	Percentage of ownership interest held at end of period or date of disposal	Percentage of ownership interest held at end of period or date of disposal	Contribution to	net profit (loss)
Equity accounted associates and joint venture entities	Reporting period	Previous corresponding period	Reporting period $	Previous corresponding period $
Total	N/A	N/A	N/A	N/A
Other material interests
Total	N/A	N/A	N/A	N/A

12. Significant information

Any other significant information needed by an investor to make an informed assessment of the entity’s financial performance and financial position:

N/A

13. Foreign entities set of accounting standards used in compiling the report (IAS)

The consolidated financial statements comply with International Financial Reporting Standards (IFRS) adopted by the International Accounting Standards Board (IASB). A statement of significant accounting policies is to be detailed in the Annual Report which is in the process of being audited.

14. Commentary on the results for the period

14.1 Earnings per security (EPS)

	Reporting Period 30 June 2024	Previous Corresponding Period 30 June 2023
Basic EPS (cents per share)	(0.73)	(0.66) (0.66)
Diluted EPS(centsper share)	(0.73)

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Appendix 4E Preliminary final report Year ended 30 June 2024

14.2 Returns to shareholders (Including distributions and buy backs)

Ordinary securities Preference securities Other equity instruments Total The dividend or distributionplans shown below a	Reporting Period 30 June 2024 $	Reporting Period 30 June 2024 $	Previous Corresponding Period 30 June 2023 $
	N/A N/A **N/A **		N/A N/A N/A
	**N/A **		N/A
	re in operation.
N/A
The last date(s) for receipt of election notices for the dividend or distribution plans Anyother disclosures in relation to dividends(distributions).
		N/A
N/A

14.3 Significant features of operating performance

N/A

14.4 Segment Information

The Group has only two reportable segments, being the development and commercialisation of its unique 3D geospatial data technology in Australia and United States.

14.5 Report on trends in performance

N/A

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Appendix 4E Preliminary final report Year ended 30 June 2024

• 14.6 Report any factors which have affected the results during the reporting period or which are likely to affect results in the future, including those where the effect could not be quantified.

N/A

15. Compliance statement

This report is based on accounts to which one of the following applies. (Tick one)

¨ The accounts have been audited. ¨ The accounts have been subject to review. ü The accounts are in the process of ¨ The accounts have not yet been being audited or subject to review. audited or reviewed.

16. If the accounts have not yet been audited or subject to audit review and are likely to be subject to dispute or qualification, a description of the likely dispute or qualification:

N/A

17. If the accounts have been audited or subject to review and are subject to dispute or qualification, a description of the dispute or qualification:

N/A

Sign here: ............................................................ Date: 30 August 2024 (Director) Print name: Ian Olson

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