Prashkovsky Investments and Construction Ltd. — Interim / Quarterly Report 2026

May 20, 2026

This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

Prashkovsky Investments and Construction Ltd

PRASHKOVSKY INVESTMENTS AND CONSTRUCTION LTD

Number in the Register: 513817817

To: Israel Securities Authority

www.isa.gov.il

To: Tel Aviv Stock Exchange Ltd.

www.tase.co.il

T930 (Public)

Filed via MAGNA: 20/05/2026

Reference number: 2026-01-046884

Report on the financial position

Is this the report of a Periodic/Quarterly report of an insurance corporation? No

Explanation: As of the financial statements for the first quarter of 2017, a corporation that is an insurer (i.e., previously reported using Form T932) shall report using this form and shall mark "Yes" in this field; the other corporations may proceed to the following sections.

Periodic report according to Chapter B of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970
Quarterly report according to Chapter D of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970
Semi-annual report according to Regulation 5D of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970

Small corporation

During the reporting period, the corporation meets the definition of a "small corporation" No

Explanation: According to the definition of "small corporation" as stated in Regulation 5C of the Securities Regulations (Periodic and Immediate Reports), 5730-1970

(1) As of the determining date, the following conditions are met in the corporation:
(2) The corporation chose to apply the reliefs in the following matters:

Reporting on a semi-annual basis
Attachment of highly material valuation reports
Attachment of financial statements of an equity accounted investee
Reporting regarding the effectiveness of internal control
The corporation did not adopt any relief

I Periodic report

1. Attached herewith is a Periodic report for the year _ which was signed on _.
2. Date of the meeting - to the extent that a general meeting of shareholders was convened at which the financial statements will be presented: _.
3. Details of signatories to the Periodic report:

Name of signatory	Position of signatory

II Financial statements

1. Attached herewith:

Periodic report for the year
Quarterly report for the period ending on 31/03/2026.

Signed on 20/05/2026.

Do the attached financial statements include a correction of an error by way of restating comparative figures as a "restatement due to an immaterial adjustment of comparative figures": No

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: No

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

1. Attached Review report of the independent auditor

Date on which the independent auditor signed the opinion/review: 20/05/2026.

1. Name of the auditing accounting firm

1 Horowitz Idan Savo Tevet & Cohen Tabach Certified Public Accountants

Name of the independent auditor signing the opinion:

License number of the independent auditor:

1. A. The opinion is given in an unqualified wording
   B. The review report is given in an unqualified wording Yes
   C. There is an emphasis of matter in the financial statements No

Emphasis of matter

Quotation of the wording of the emphasis of matter:

D. Type of modification or addition to the standard wording:

Explanation: If "No" was marked in Section 7(A) or 7(B), one of the following fields must be marked.

Qualification
Adverse opinion
Disclaimer of opinion

Quotation of the paragraphs that are not required in the standard wording:

Explanation: If the auditors' opinion or the review report is not in the standard wording or includes additions to the standard wording, specify the modification and present, from the auditors' opinion or the review report, additional paragraphs that are not required in the standard wording (emphasis of matter, qualification, etc.).

1. Date of approval of the financial statements: 20/05/2026

2. Details of signatories to the financial statements:

Name of signatory	Position of signatory
Yosef Prashkovsky	Chairman of the Board of Directors
Sharon Prashkovsky	Other Chief Executive Officer and Director
Moti Nachmias	Other Deputy CEO and Chief Financial Officer

1. Details of material equity accounted investees whose financial statements are attached:

1 Name of company

Do the attached financial statements include a correction of an error by way of restating comparative figures as a "restatement due to an immaterial adjustment of comparative figures": _____

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: _____

1. Details of guarantor companies whose financial statements are attached:

1 Name of company

Do the attached financial statements include a correction of an error by way of restating comparative figures as a "restatement due to an immaterial adjustment of comparative figures": _____

Do the attached financial statements include a correction of a material error by way of "restatement" of comparative figures: _____

1. Has the corporation performed an early adoption of an accounting standard No

Explanation: If "Yes" is selected, please specify which accounting standard is involved

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

III Board of Directors' report – presentation

1. A. Attached herewith is the Board of Directors' report which was signed on 20/05/2026.

B. Details of signatories to the Board of Directors' report:

Name of signatory	Position of signatory
Yosef Prashkovsky	Chairman of the Board of Directors
Sharon Prashkovsky	Other Chief Executive Officer and Director

C. Does the corporation have obligations that require disclosure in accordance with Regulations 9D and 38E of the Securities Regulations (Periodic and Immediate Reports), 5730 – 1970: Yes

Regarding how to complete this section and the exemption given to companies from parallel reporting on Form 126, see Q&A No. 105.37 at the following link: Link

D. Does the company publish separate financial statements ("solo" financial statements):

☐ Yes
☐ No

(1). Cash and cash equivalents, securities held for trading and short-term deposits based on data from the company's separate financial statements ("solo" statements) (in NIS thousands): 1,388
(2). Cash and cash equivalents, securities held for trading and short-term deposits based on data from the company's consolidated financial statements (in NIS thousands): 40,318

Explanation: The data shall include only balances that are not pledged.

E. Disclosure regarding projected cash flows pursuant to Regulation 10(b)(14)(a) of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970 (Note: This subsection is not relevant for an insurance corporation):

1. Has the corporation issued debentures that are held by the public as of the date of signing the report? Yes
2. Is one or more of the warning signs specified in the Regulations applicable to the company? No

3A. Please mark all warning signs that apply to the company:

☐ Deficit in equity.
☐ Emphasis of matter relating to the financial position of the company, excluding an emphasis of matter regarding significant doubts as to the company's ability to continue as a going concern.
☐ Deficit in working capital or in working capital for a period of twelve months together with a continuing negative cash flow from operating activities (in the consolidated statements and also in the separate financial statements according to Regulation 9G or Regulation 38D, as the case may be).
☐ Deficit in working capital or in working capital for a period of twelve months or a continuing negative cash flow from operating activities, and the company's Board of Directors has not determined that this does not indicate a liquidity problem in the company.
☐ Emphasis of matter regarding significant doubts as to the company's ability to continue as a going concern.

3B. One or more of the following options shall be completed according to the consolidated financial statements:

☐ The company has a deficit in working capital or in working capital for a period of twelve months.
☐ The company has a continuing negative cash flow from operating activities.
☐ The company has no deficit in working capital or in working capital for a period of twelve months and no continuing negative cash flow from operating activities.

3C. One or more of the following options shall be completed according to separate financial information (Regulation 9G or 38D, as the case may be):

☐ The company has a deficit in working capital or in working capital for a period of twelve months.
☐ The company has a continuing negative cash flow from operating activities.
☐ The company has no deficit in working capital or in working capital for a period of twelve months and no continuing negative cash flow from operating activities.
☐ The company is not required to publish separate financial information pursuant to Regulation 9G or 38D, as the case may be.

1. Please mark the section relevant to the company:

☐ The company included in the Board of Directors' report a disclosure regarding projected cash flows due to the existence of a warning sign.

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

Is a negative cash balance expected at the end of any of the periods included in the disclosure regarding projected cash flows?

The Board of Directors of the company determined that the existence of a deficit in working capital or deficit in

working capital for a period of twelve months or continuing negative cash flow from operating activities does not indicate a liquidity problem in the company.

F. Compliance with financial covenants in respect of debentures:

1. Does the corporation comply with all the financial covenants set out in the deeds of trust? Yes
2. Does non-compliance with the financial covenants give rise to grounds for immediate repayment of the debentures?

G. Details regarding the corporation's independent auditor:

1 Total fees paid to the independent auditor __ for:

Audit services

Services that are not audit services

Note: Total fees paid to the auditor for audit services, services related to the audit, including tax services related to the audit.

Details regarding the independent auditor of material consolidated subsidiaries:

The data must be entered separately for each accounting firm.

1 Total fees paid to the independent auditor
of material consolidated subsidiaries of the corporation for:

Audit services

Services that are not audit services

ISOX IV Report on internal control

1. Is the company exempt from implementing internal control? No

Explanation: If "Yes" is selected, please specify the reason for exemption from implementing internal control

A. A management report on internal control, in the wording prescribed in the Regulations, updated to the date of the financial statements, was attached (according to the Ninth Addendum – Periodic report – Regulation 9B; Quarterly report – Regulation 38(g)) Yes
To the extent that it is not in the wording prescribed in the Regulations, specify the content of the change
B. Internal control as of the date of this report was found to be: Effective
C. Has the conclusion of the Board of Directors regarding the effectiveness of control changed from the last report submitted (that is, from effective control to ineffective and vice versa)? No

D. Management statements

1. Has a CEO statement been attached in the standard wording prescribed in the Regulations (Periodic report – Regulation 9B(d)(1); Quarterly report according to Regulation 38G(d)(1)), with emphasis on Sections 1, 4(a) and 5(a)? Yes
2. Has a statement of the senior officer in the field of finance been attached, in the standard wording prescribed in the Regulations - Annual report 9B(d)(2); Quarterly report Regulation 38G(d)(2)? Yes
3. Has the wording in Section 4 of the management statements been adjusted in accordance with the provisions of the Regulations - Annual report 9B(d)(1)(2); Quarterly report according to Regulation 38G(d)(1)(2), in a case where there is a financial statements committee that is not an audit committee? Yes
4. Are the management statements signed as required (name of the officer and his signing date as of the date of signing the financial statements)? Yes

V Attached files

1. A. Periodic report in IXBRL format:

Regarding attaching periodic reports in iXBRL format, see the Authority's position here

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

Periodic report in PDF format: Board_of_Directors3_2026_-_Accessible_isa.pdf The Periodic report

B. Below is the file of the highly material valuation reports, the attachment of which is required according to Regulation 8B or Regulation 49 of the Securities Regulations (Periodic and Immediate Reports), 5730 - 1970, as applicable
C. Explanation of the information attached in the file:

Are the attached PDF files in a textual format that allows search? Yes

Do the financial statements include all comparative periods required according to accounting standards and Securities Regulations? Yes

VI Financial data (except earnings per share) in: ThousandsILS (Israel, New Shekels)

Representative exchange rate of the reporting currency against the NIS at the end of the reporting period:

1. Data from the consolidated statement of financial position

The amounts of assets and liabilities shall be recorded as a positive amount, i.e., with the "+" sign, while amounts appearing in the company's statements of financial position in parentheses (such as a deficit in equity) shall be recorded as a negative amount, i.e., with the "-" sign.

Assets

1. Total current assets 3,647,156
2. Total non-current assets 3,601,284
3. Total assets 7,248,440

Liabilities

1. Total current liabilities 3,499,169
2. Total non-current liabilities 1,538,317
3. Total liabilities 5,037,486

Equity

1. Total equity attributable to owners of the parent company 2,210,954
2. Non-controlling interests 0
3. Total equity 2,210,954

4. Total equity and liabilities 7,248,440

5. The method of presenting the statement of profit or loss is:

☐ Presentation by function of expense
☐ Presentation by nature of expense

1. Data from the consolidated statement of profit or loss: For the three-month period ended on the balance sheet date

In quarterly reports, the data in the statement of profit or loss must be filled in for the 3-month period and not for the cumulative period. In the semi-annual report, the data in the statement of profit or loss for the six-month period must be filled in. Negative totals (such as loss from ordinary operations) shall be recorded as a negative amount, i.e., with the "-" sign. If the item does not appear in the company's financial statements, the appropriate checkbox must be selected.

1. Revenue 133,199
2. Gross profit ☐ Not relevant 36,860
3. Profit (loss) from operating activities ☐ Not relevant 35,621
4. Profit (loss) before tax 18,209
5. Profit (loss) 17,550

6. Profit (loss) attributable to:
   6.1 Profit (loss) attributable to owners of the parent company 17,550
   6.2 Profit (loss) attributable to non-controlling interests 0

7. Earnings per share

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

7.1 Total basic earnings (loss) per share 0.823
7.2 Total diluted earnings (loss) per share 0.821

1. Total comprehensive income 16,239

8.1. Comprehensive income attributable to owners of the parent company 16,239
8.2. Comprehensive income attributable to non-controlling interests 0

1. Data from the statement of cash flows: For the three-month period ended on the balance sheet date

Cash flows used for activities shall be recorded as a negative amount, i.e., with the "-" sign

(1) Net cash flows from (used for) operating activities 135,457
(2) Net cash flows from (used for) investing activities -554,258
(3) Net cash flows from (used for) financing activities 385,908
(4) Effect of changes in foreign exchange rates on cash and cash equivalents -914
(5) Additional effects not reflected in Sections 1-4 above 0

Increase (decrease), net in cash and cash equivalents during the period -33,807

Balance of cash and cash equivalents at the beginning of the period 74,125

Balance of cash and cash equivalents at the end of the period 40,318

1. A. As of the date of the financial report, is the company a shell company as defined in the TASE Regulations? No
   B. As of the date of publication of the financial report, is the company a shell company as defined in the TASE Regulations?

We hereby declare that we have completed the form in accordance with the data in the full financial statements.

Details of the authorized signatories on behalf of the corporation:

	Name of signatory	Position
1	Moti Nachmias	Other Deputy CEO and Chief Financial Officer

Explanation: According to Regulation 5 of the Securities Regulations (Periodic and Immediate Reports) (5730 - 1970), a report submitted under these Regulations shall be signed by the persons authorized to sign on behalf of the corporation. The staff's position on the matter can be found on the Authority's website: Click here.

Reference numbers of previous documents on the subject (such reference shall not constitute incorporation by reference):

Securities of the corporation are listed for trading on the Tel Aviv Stock Exchange

Date of last update of form structure: 09/12/2025

Short name: Prashkovsky

Address: Moti Kind10, Rehovot7638519 Telephone: 03-9561889, Fax: 03-9561831

E-mail: ashi@ashi.co.il

Previous names of reporting entity:

Name of electronic reporter: Nachmias MotiHis position: Deputy CEO and Chief Financial OfficerName of employing company:

Address: Moti Kind10, Rehovot7638519Telephone: 03-9561889Fax: 03-9508546E-mail: mottin@ashi.co.il