POINTERRA LIMITED — Interim / Quarterly Report 2026

Feb 26, 2026

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Appendix 4D

INTERIM FINANCIAL REPORT

FOR THE HALF YEAR ENDED 31 DECEMBER 2025

POINTERRA LIMITED ABN 39 078 388 155

1. Company details

POINTERRA LIMITED

ABN or equivalent company reference 39 078 388 155	Financial period ended (‘current period’) 31 December 2025	Financial period ended (‘previous period’)
39 078 388 155	31 December 2025	31 December 2024

2. Results for announcement to the market

2.1.	Revenue	Down	51% to	3,423,614
2.2.	Profit (loss) after tax	Down	436% to	(2,139,800)
2.3.	Net profit (loss) for the period attributable to members	Down	361% to	(2,137,310)
2.4.	Dividends
	It is not proposed to pay dividends.
2.5.	Record date for determining entitlements to the final dividend.			N/A
2.6.	Brief explanation of any of the figures in 2.1 to 2.4 above necessary to enable the figures to be
	understood.
Please	refer to the attached Interim Financial Report for the Half-Year ended 31 December 2025 for further information.

3. NTA Backing

	Current Period	Previous Corresponding Period
Net tangible asset backing per ordinary security	($0.0043)	$0.0007

Pointerra Limited ABN 39 078 388 155

Appendix 4D

HALF YEAR REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025

4. Control gained over entities

Name of entity (or group of entities)	N/A
Date control gained	N/A

5. Dividend Reinvestment Plans

The company does not have a dividend reinvestment plan.

6. Details of associates and joint venture entities

There are no associates or joint venture entities.

7. Statement of compliance in regards to audit

If the accounts are subject to audit dispute or qualification, details are described below

N/A

Sign here: Date: 27 February 2026 Managing Director

Print name: Ian Olson

Pointerra Limited ABN 39 078 388 155

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For the Half-Year Ended 31 December 2025

ABN 39 078 388 155

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This interim financial report does not include all the notes of the type normally included in an annual financial report. Accordingly, this report
is to be read in conjunction with the annual report for the year ended 30 June 2025, and any public announcements made by Pointerra Limited
during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001.
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Corporate Information

Pointerra Limited

ABN 39 078 388 155

Directors

Ian Olson, Managing Director Andrew Gee, Non-Executive Director (Chairman) Damon Fieldgate, Non-Executive Director

Company Secretary

Neville Bassett

Registered Office

Level 4, 216 St Georges Terrace Perth, WA 6000

Telephone: +61 8 6268 2622 Facsimile: +61 8 6268 2699

Principal Office

Level 2, 27 Railway Road Subiaco, WA 6008

Internet

Website: www.pointerra.com Email: info@pointerra.com

Auditor

Hall Chadwick WA Audit Pty Ltd 283 Rokeby Road Subiaco, WA 6008

Share Registry

Automic Pty Ltd Level 5, 126 Phillip Street Sydney, NSW 2000

Email: hello@automicgroup.com.au Telephone: +61 2 9698 5414 (outside Australia) Facsimile: 1300 288 644 (within Australia)

Solicitors

Steinepreis Paganin Level 4, The Read Buildings 16 Milligan Street Perth, WA 6000

Telephone: +61 8 9321 4000 Facsimile: +61 8 9262 3723

Stock Exchange Listing

Pointerra Limited shares are listed on the Australian Securities Exchange (ASX Code: 3DP)

Contents

Contents
Directors’ Report	1
Auditor’s Independence Declaration	6
Condensed Consolidated Statement of Proft or Loss and Other Comprehensive Income	8
Condensed Consolidated Statement of Financial Position	9
Condensed Consolidated Statement of Changes in Equity	10
Condensed Consolidated Statement of Cash Flows	11
Notes to the Condensed Financial Statements	12
Directors’ Declaration	17
Independent Auditor’s Review Report	18

Directors’ Report

Your Directors present their report on Pointerra Limited for the half-year ended 31 December 2025.

The names of the directors in office at any time during or since the end of the half-year are:

NAME OF PERSON	POSITION	DATE APPOINTED
Mr Ian Olson	ManagingDirector	30 June 2016
Mr Andrew Gee	Non-Executive Chairman	25 November 2024
Mr Damon Fieldgate	Non-Executive Director	13 November 2023

Mr Neville Bassett Company Secretary

Results

The operating loss after income tax for the half-year amounted to $2,139,800 (31 December 2024: profit $636,507) after non-cash expenses of $89,198 (31 December 2024: $482,950).

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Review of

Operations

Commentary on the results for the half-year ended 31 December 2025

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Customer receipts (A$4.6 million) and revenue (A$3.4 million) delivered a positive operating cash flow for H1, with a closing cash balance of A$2.0 million.

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US$2.0 million (A$3.0 million) DOE GRACI program commenced late in H2 and is expected to deliver significant invoicing milestones in H2 FY26.

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Enterprise RFPs, paid Proof of Concepts (POCs), and paid pilot programs progressed across key strategic sectors, establishing a strong pipeline for near term enterprise deployments at scale.

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Strategic conference engagement and AI-enabled sales tools are underpinning improved lead quantity and quality, with a shortened sales cycle.

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High-margin business model, growing Annual Recurring Revenue (ARR), and strong enterprise deal backlog position the Company for sustained financial performance and cashflow in H2 FY26, with unearned revenue of A$1.3 million to be realised during the half.

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Customer-aligned R&D, platform evolution and a new consumption-based analytics model are supporting growth in customer spend and ARR.

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Financial Highlights

Customer Cash Receipts A$4.6m 37% (2024: A$7.3 million)

Reported Revenue A$3.4m 51% (2024: A$7.0 million) *adjusted for other income

Cash Balance A$2.0m 58% (2024: A$4.6 million)

Customer Invoicing A$4.4m 34% (2024: A$6.6 million)

Deferred Revenue A$2.1m 68% (2024: A$1.3 million)

Underlying EBITDA -A$2.1m 283% (2024: A$1.1 million) adjusted for share-based payments

Percentage change calculated based on actual values.

INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

3

Revenue and Cash Receipts

Operating Costs and Platform R&D

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

4

Supporting these efforts, Pointerra has increased its presence at strategic industry conferences across Australia and the United States, complemented by the deployment of AI-enabled lead qualification tools to enhance customer acquisition efficiency. Collectively, these initiatives position the Company to drive sales pipeline and revenue growth through the balance of FY26 and beyond.

Outlook

Pointerra enters H2 FY26 building on strong momentum, with a growing ARR base and contracted revenue from the GRACI program supporting near-term performance.

Customer renewals, new contract wins, and accelerating adoption of the Pointerra3D platform across key sectors and geographies are expected to drive further growth. Operational efficiencies and a high gross-margin business model underpin sustainable earnings and cash flow.

With a strong pipeline and contracted backlog, the Company is well positioned to capitalise on enterprise opportunities through the remainder of FY26 and going forward.

Auditor’s Independence Declaration

The lead auditor’s independence declaration under section 307C of the Corporations Act 2001 is set out on page 6 for the half-year ended 31 December 2025.

This Report is signed in accordance with a resolution of the Board of Directors.

On behalf of the Board of Directors.

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Ian Olson Managing Director 27 February 2026

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Auditor’s Independence Declaration

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To the Board of Directors

AUDITOR’S INDEPENDENCE DECLARATION UNDER SECTION 307C OF THE CORPORATIONS ACT 2001

As lead audit director for the review of the financial statements of Pointerra Limited and its controlled entities for the half year ended 31 December 2025, I declare that to the best of my knowledge and belief, there have been no contraventions of:

• the auditor independence requirements of the Corporations Act 2001 in relation to the review; and

• any applicable code of professional conduct in relation to the review.

Yours Faithfully,

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HALL CHADWICK WA AUDIT PTY LTD CHRIS NICOLOFF CA
Director
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Dated this 27[th] day of February 2026

Perth, Western Australia

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155 7

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Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income

for the half-year ended 31 December 2025

Note Revenue from continuing operations 4 Other income 4 Cost of platform services Cost of non-recurring project services 5 Employee benefits expense Administrative expenses Advertising and marketing expenses Compliance and regulatory expenses Research and development expenses Other expenses 6 Depreciation and amortisation expenses Share-based payment expenses 7 Profit / (loss) before income tax Income tax expense Profit / (loss) after income tax for the year Other comprehensive income Items that may be reclassified subsequently to profit or loss: Exchange differences on translating foreign operations Total comprehensive profit / (loss) for the period attributable to members of the Company Basic and diluted profit / (loss) per share (cents per share)	31 December 2025 $ 31 December 2024 $ 3,423,614 6,986,398 4,610 1,119 (262,265) (259,024) (458,280) (907,172) (2,337,156) (2,502,544) (347,410) (330,164) (174,334) (91,665) (185,540) (193,748) (1,275,642) (1,228,316) (438,199) (355,427) (49,974) (53,690) (39,224) (429,260)
	(2,139,800) 636,507 - -
	(2,139,800) 636,507 2,490 182,015 (2,137,310) 818,522
	(0.27) 0.08

The accompanying notes form part of these condensed financial accounts

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Condensed Consolidated Statement of Financial Position

as at 31 December 2025

Note ASSETS Current assets Cash and cash equivalents 8 Trade and other receivables 9 Other Total current assets Non-current assets Plant and equipment Intangible assets Right of use assets Total non-current assets Total assets LIABILITIES Current liabilities Trade and other payables Lease Liabilities Contract liabilities 10 Other liabilities Provisions Total current liabilities Non-current liabilities Lease Liabilities Total non-current liabilities Total liabilities Net liabilities EQUITY Issued capital Reserves Accumulated losses Total equity	31 December 2025 $ 30 June 2025 $ 1,955,875 1,867,852 442,044 1,844,479 239,268 113,479
	2,637,187 3,825,810
	43,759 47,601 42,563 39,615 243,586 271,692
	329,908 358,908
	2,967,095 4,184,718
	2,864,087 2,854,168 56,656 51,996 2,128,046 1,341,414 33,064 - 1,015,886 940,029
	6,097,739 5,187,607
	270,078 299,747
	270,078 299,747
	6,367,817 5,487,354
	(3,400,722) (1,302,636)
	19,204,960 19,204,960 5,301,554 5,259,840 (27,907,236) (25,767,436)
	(3,400,722) (1,302,636)

The accompanying notes form part of these condensed financial accounts

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Condensed Consolidated Statement of Changes in Equity

for the half-year ended 31 December 2025

Balance at 1 July 2024 Loss for the half-year Other comprehensive income Total comprehensive loss for the period Transactions with owners directly in equity Options issued Share-based payments Balance at 31 December 2024 Balance at 1 July 2025 Profit for the half-year Other comprehensive income Total comprehensive income for the period Transactions with owners directly in equity Share-based payments Balance at 31 December 2025	Issued Capital Share-based payments reserves Foreign exchange reserve Accumulated Losses Total $ $ $ $ $
	19,075,160 4,317,783 13,296 (24,074,557) (668,318) - - - 636,507 636,507 - - 182,015 - 182,015
	- - 182,015 636,507 818,522 - 1,200 - - 1,200 - 429,260 - - 429,260
	19,075,160 4,748,243 195,311 (23,438,050) 580,664
	Issued Capital Share-based payments reserves Foreign exchange reserve Accumulated Losses Total $ $ $ $ $
	19,204,960 5,206,913 52,927 (25,767,436) (1,302,636) - - - (2,139,800) (2,139,800) - - 2,490 - 2,490
	- - 2,490 (2,139,800) (2,137,310) - 39,224 - - 39,224
	19,204,960 5,246,137 55,417 (27,907,236) (3,400,722)

The accompanying notes form part of these condensed financial accounts

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Condensed Consolidated Statement of Cash Flows

for the half-year ended 31 December 2025

Note Cash flows from operating activities Proceeds from customers Payments to suppliers and employees Interest received Government tax incentives received Net cash from operating activities Cash flows from investing activities Payments to acquire property, plant and equipment Payments to acquire intangible assets Net cash (used in) investing activities Cash flows from financing activities Net proceeds from shares issued Proceeds from options Payments for leases Net cash (used in) financing activities Net increase in cash held Effect of movement in exchange rates on cash held Cash and cash equivalents at beginning of the period Cash and cash equivalents at end of the period 8	31 December 2025 $ 31 December 2024 $ 4,588,818 7,320,626 (5,589,388) (6,709,653) 946 1,119 1,162,669 1,180,745
	163,045 1,792,837
	(7,318) (15,935) (14,414) (5,104)
	(21,732) (21,039)
	- (12,694) - 1,200 (33,942) (37,168)
	(33,942) (48,662)
	107,371 1,723,136 (19,348) 163,732 1,867,852 2,719,452
	1,955,875 4,606,320

The accompanying notes form part of these condensed financial accounts

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Notes to the Condensed Financial Statements

for the half-year ended 31 December 2025

NOTE 1. STATEMENT OF MATERIAL ACCOUNTING POLICIES

Material accounting policy information

These general purpose financial statements for the interim 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, as appropriate for for-profit oriented entities. Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 'Interim Financial Reporting'.

These general purpose financial statements do not include all the notes of the type normally included in annual financial statements. Accordingly, these financial statements are to be read in conjunction with the annual report for the year ended 30 June 2025 and any public announcements made by the company during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001.

The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated.

New or amended Accounting Standards and Interpretations adopted

The consolidated entity has adopted all of the new or amended Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') that are mandatory for the current reporting period.

Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.

Critical accounting estimates and judgements

The preparation of financial reports requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reporting amounts of assets and liabilities, income and expense. Actual results may differ from these estimates. In preparation the interim consolidated financial statements, the significant judgements made by management in applying the Company’s accounting policies and the key sources of estimation uncertainty were consistent with those that applied to the annual consolidated financial statements as at and for the year ended 30 June 2025.

Going concern

The half year financial report has been prepared on the going concern basis, which contemplates the continuity of normal business activity, the realisation of assets and the settlement of liabilities in the ordinary course of business.

As at 31 December 2025, the Company had cash and cash equivalents of $1,955,875 (30 June 2025: $1,867,852) and had a working capital deficit of $3,460,552 (30 June 2025: $1,361,797). The Company generated loss after tax of $2,139,800 for the half year (31 December 2024: profit $636,507) after non-cash expenses of $89,198 and net cash inflows from operating activities of $163,045 (31 December 2024: inflows $1,792,837). Included in the working capital deficit was deferred revenue of $2,128,046 (30 June 2025: $1,341,414) which will result in minimal cash outflows when realised in future reporting periods, and employee provisions of $1,015,886 (30 June 2025: $940,029) which are expected to be settled in the ordinary course of business.

The Directors have prepared a cash flow forecast which indicates that the Company will have sufficient cash flows to meet all commitments and working capital requirements for the twelve-month period from the date of signing this financial report. The Directors believe it is appropriate to prepare these accounts on a going concern basis because of the following factors:

• the Directors have a strategy to grow revenue and positive cash flows from operations;

• the Company can curtail discretionary expenditure as and when required to manage cash outflows; and/or

• • the Company expects to receive research and development tax incentive, consistent with prior years and expected to be broadly in line with the previous financial year.

Based on the cashflow forecast and other factors referred to above, the Directors are satisfied that the going concern basis of preparation is appropriate. Should this not occur, or not occur on a sufficiently timely basis, there is a material uncertainty that may cast significant doubt about the Group’s ability to continue as a going concern and therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business.

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12 INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

Notes to the Condensed Financial Statements

for the half-year ended 31 December 2025

The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or to the amount and classification of liabilities that might result should the Group be unable to continue as a going concern and meet its debts as and when they fall due.

NOTE 2. MATTERS SUBSEQUENT TO THE END OF THE HALF YEAR

No matter or circumstance has arisen since 31 December 2025 that has significantly affected, or may significantly affect the consolidated entity's operations, the results of those operations, or the consolidated entity's state of affairs in future financial years.

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Notes to the Condensed Financial Statements

for the half-year ended 31 December 2025

NOTE 3. OPERATING SEGMENTS

Operating segment information:

For the half-year ended 31 December 2025 Segment revenue and other income Segment expenditure Segment result Material expenditure items Employee benefits expense Cost of services Research and development expenses Share based payments expense Assets and liabilities by geographical segment as at 31 December 2025 Segment assets Segment liabilities For the half-year ended 31 December 2024 Segment revenue and other income Segment expenditure Segment result Material expenditure items Employee benefits expense Cost of services Research and development expenses Share based payments expense Assets and liabilities by geographical segment as 30 June 2025 Segment assets Segment liabilities	Australia United States Adjustments/ Eliminations Total
	$ $ $ $
	2,658,162 1,928,678 (1,158,616) 3,428,224 (2,518,184) (2,036,026) (1,013,814) (5,568,024)
	139,978 (107,348) (2,172,430) (2,139,800) (1,321,856) (1,015,300) - (2,337,156) (261,348) (459,197) - (720,545) (1,275,642) - - (1,275,642) (39,224) - - (39,224) 7,674,614 1,923,488 (6,631,007) 2,967,095 4,174,031 7,774,142 (5,580,356) 6,367,817
	Australia United States Adjustments/ Eliminations Total
	$ $ $ $
	3,659,683 5,459,615 (2,131,781) 6,987,517 (1,838,925) (1,968,502) (2,543,583) (6,351,010)
	1,820,758 3,491,113 (4,675,364) 636,507 (1,221,377) (1,281,167) - (2,502,544) (354,053) (812,143) - (1,166,196) (1,228,316) - - (1,228,316) (429,260) - - (429,260)
	8,958,322 1,610,828 (6,384,432) 4,184,718 4,478,326 6,342,809 (5,333,781) 5,487,354

Identification of reportable operating segments

The consolidated entity is organised into two operating segments based on geographical regions where products and services provided. These operating segments are based on the internal reports that are reviewed and used by the Board of Directors (who are identified as the Chief Operating Decision Makers ('CODM')) in assessing performance and in determining the allocation of resources. There is no aggregation of operating segments.

The CODM reviews EBITDA (earnings before interest, tax, depreciation and amortisation). The accounting policies adopted for internal reporting to the CODM are consistent with those adopted in the financial statements.

Types of products and services The principal products and services of each of these operating segments are as follows: Australia Cloud-based 3D digital twin United States Cloud-based 3D digital twin

Intersegment transactions

Intersegment transactions were made at market rates. Intersegment transactions are eliminated on consolidation.

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14 INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

Notes to the Condensed Financial Statements

for the half-year ended 31 December 2025

Intersegment receivables, payables and loans

Intersegment loans are initially recognised at the consideration received. Intersegment loans are eliminated on consolidation.

Major customers

During the half-year ended 31 December 2025, approximately $1.08 million of the consolidated entity's external revenue was derived from sales to one United States customers. No other single customers contributed 10% or more of the Company’s revenue for the half-year.

NOTE 4. REVENUE AND OTHER INCOME

Revenue from contracts with customers Subscription and project revenue Other income Interest income Disaggregation of revenue The disaggregation of revenue from contracts with customers is as follows: Geographical regions Australia United States NOTE 5. COST OF NON-RECURRING PROJECT SERVICES Cost of non-recurring project services NOTE 6. OTHER EXPENSES Legal fees Bad debts Travel expenses General operating expense NOTE 7. SHARE-BASED PAYMENTS EXPENSE Employee loan shares vesting Corporate advisory options		31 December 2025 $ 31 December 2024 $ 3,423,614 6,986,398 3,423,614 6,986,398 4,610 1,119 4,610 1,119 1,494,936 1,526,783 1,928,678 5,459,615 3,423,614 6,986,398 (458,280) (907,172)
		(458,280) (907,172)
		(1,740) (47,366) - - (226,946) (254,509) (209,513) (53,552)
		(438,199) (355,427)
		(39,224) (13,078) - (416,182)
		(39,224) (429,260)

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Notes to the Condensed Financial Statements

for the half-year ended 31 December 2025

NOTE 8. CASH AND CASH EQUIVALENTS

Cash at bank Deposits on call NOTE 9. TRADE AND OTHER RECEIVABLES Trade receivables Other receivables Research and development tax incentive receivable NOTE 10. CONTRACT LIABILITIES Contract liabilities – deferred revenue	31 December 2025 $ 30 June 2025 $ 1,905,349 1,817,326 50,526 50,526
	1,955,875 1,867,852
	31 December 2025 $ 30 June 2025 $ 442,044 501,983 - 179,827 - 1,162,669
	442,044 1,844,479
	2,128,046 1,341,414
	2,128,046 1,341,414

Unsatisfied performance obligations

The aggregate amount represents performance obligations that are unsatisfied at the end of the reporting period was and is expected to be recognised as revenue in future periods.

NOTE 11. CONTINGENT LIABILITIES AND ASSETS

As at the date of this report there are no claims or contingent liabilities that are expected to materially impact, either individually or in aggregate the Company's financial position or results from operations.

NOTE 12. FINANCIAL INSTRUMENTS

Assets and liabilities held for sale are measured at fair value on a non-recurring basis. There were no transfers between levels during the financial half-year. The carrying amounts of trade and other receivables and trade and other payables are assumed to approximate their fair values due to their short-term nature. The fair value of financial liabilities is estimated by discounting the remaining contractual maturities at the current market interest rate that is available for similar financial liabilities.

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Directors' Declaration

In the directors' opinion:

• (a) the attached financial statements and notes comply with the Corporations Act 2001, Australian Accounting Standard AASB 134 'Interim Financial Reporting', the Corporations Regulations 2001 and other mandatory professional reporting requirements;

• (b) the attached financial statements and notes give a true and fair view of the consolidated entity's financial position as at 31 December 2025 and of its performance for the financial half-year ended on that date; and

• (c) there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.

Signed in accordance with a resolution of directors made pursuant to section 303(5)(a) of the Corporations Act 2001.

On behalf of the directors

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Ian Olson Managing Director 27 February 2026

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Independent Auditor's Review Report

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INDEPENDENT AUDITOR’S REVIEW REPORT

TO THE MEMBERS OF POINTERRA LIMITED

Conclusion

We have reviewed the accompanying half-year financial report of Pointerra Limited (“the Company”) and Controlled Entities (“the Consolidated Entity”) which comprises the condensed consolidated statement of financial position as at 31 December 2025, the condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the half-year ended on that date, a summary of material accounting policies and other selected 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 Pointerra Limited and Controlled Entities does not comply with the Corporations Act 2001 including:

• a. Giving a true and fair view of the Pointerra Limited financial position as at 31 December 2025 and of its performance for the half-year ended on that date; and

• b. Complying with Accounting Standard AASB 134: Interim Financial Reporting and 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. Our responsibilities are further described in the Auditor’s Responsibilities for the Review of the Financial Report section of our report. We are independent of the Company 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 that are relevant to our audit of the annual financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We confirm that the independence declaration required by the Corporations Act 2001 which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s review report.

Material Uncertainty Related to Going Concern

We draw attention to Note 1 in the financial report, which indicates that the Consolidated Entity incurred a net loss of $2,139,800 during the half year ended 31 December 2025. As stated in Note 1, these events or conditions, along with other matters as set forth in Note 1, indicate that a material uncertainty exists that may cast significant doubt on the Consolidated Entity’s ability to continue as a going concern. Our conclusion is not modified in respect of this matter.

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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Responsibility of the Directors for the Financial Report

The directors of the Pointerra Limited 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 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.

Auditor’s Responsibility for the Review of the 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 Consolidated Entity’s financial position as at 31 December 2025 and its performance for the halfyear 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.

HALL CHADWICK WA AUDIT PTY LTD

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CHRIS NICOLOFF CA Director

Dated this 27[th] day of February 2026 Perth, Western Australia

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INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2025 | POINTERRA LIMITED | ABN 39 078 388 155

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ASX:3DP | www.pointerra.com