PROSPERA GLOBAL LIMITED — Audit Report / Information 2025

Apr 6, 2026

PROSPERA GLOBAL LIMITED (Incorporated in the Republic of Singapore) (Company Registration No. 200402180C)

MATERIAL UNCERTAINTY RELATED TO GOING CONCERN AND EMPHASIS OF MATTER BY THE INDEPENDENT AUDITOR ON THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

In compliance with Rule 704(4) of the Singapore Exchange Securities Trading Limited Listing Manual – Section B: Rules of Catalist (the “ Catalist Rules ”), the Board of Directors (the “ Board ”) of Prospera Global Limited (the “ Company ”, and together with its subsidiaries, the “ Group ”) wishes to inform that the independent auditor of the Company, PKF-CAP LLP (the “ Auditor ”), has rendered an audit opinion with a Material Uncertainty related to the Group’s ability to continue as a going concern matter, and an Emphasis of Matter in the Independent Auditor’s Report on the audited financial statements of the Company and its subsidiaries (“ Audited Financial Statements ”) for the financial year ended 31 December 2025 (“ FY2025 ”).

The opinion of the Auditor is not modified in respect of this matter.

For further details, please refer to the relevant extracts of the Independent Auditor’s Report, and Note 2.1 and 31 to the FY2025 Audited Financial Statements as annexed to this announcement.

Material Uncertainty Relating to Going Concern

The Board believe that the use of the going concern assumption in the preparation and presentation of the financial statements for the financial year ended 31 December 2025 remains appropriate after taking into account the following factors:

• The Group’s substantial shareholder and Chief Executive Officer, Mr Guo Jiahui has provided a written undertaking to provide continuing financial support to the Group to enable it to continue with its operations as a going concern and to meet its current liabilities as and when these are due for payments for the next 12 months from the date of approval of the financial statements of the Group by the directors for the financial year ended 31 December 2025; and

• The Board and the management are to ensure the success of future operations of its wholly-owned subsidiary, PGL Capital Limited newly commenced contracts for difference (“CFD”) trading business and the successful implementation of management’s plans to strengthen its risk management policy for limiting trading losses.

The management has prepared cash flow forecasts for the Group covering a period of twelve months from the date of approval of these financial statements. In preparing these forecasts, management has taken into account the Group’s opening cash and cash equivalents, the proceeds from the disposal of the investment property, expected operating cash flows from the CFD trading business, the Group’s existing risk monitoring practices, and management’s plans to strengthen the Group’s risk management policy for limiting trading losses.

Emphasis of Matter

On 19 July 2022, the Company received a letter from the CAD and MAS requiring the Company to provide certain information and documents in relation to an investigation into an offence under the Securities and Futures Act (Chapter 289, 2006 Rev Ed) and Securities and Futures Act 2001. Mr. Cheong Weixiong, being the Company’s Executive Director and Group Chief Executive Officer at that time, attended an interview on 19 July 2022 with CAD to assist in the Investigation.

On 22 July 2022, in response to Singapore Exchange Trading Limit (“SGX”) queries, the Company stated that it is not aware that any other board directors, nor any other employees were notified to assist in the investigation. The Company has also informed SGX that the letter from CAD and MAS did not

state who is the subject of the investigation and as far as the Company is aware, no charges have been made against any Board members and/or employees (including Mr Cheong) of the Company.

Mr. Cheong Weixiong resigned as Executive Director and Chief Executive Officer of the Company effective 1 October 2024, with his last day of employment being 30 November 2024.

There has been no update on this matter as at the date of these financial statements.

The directors of the Company are of the view that the investigation should not have any material impact on the Group’s and the Company’s financial statements.

This announcement is to be read in conjunction with the attached Independent Auditors’ Report and the Financial Statements.

Shareholders of the Company are advised to refer to the entire Financial Statements included in the Company’s annual report for FY2025 which will be released on SGXNet in due course.

BY ORDER OF THE BOARD

Guo Jiahui Executive Director and Chief Executive Officer 06 April 2026

This document has been reviewed by the Company's Sponsor, Evolve Capital Advisory Private Limited. It has not been examined or approved by the Exchange and the Exchange assumes no responsibility for the contents of this document, including the correctness of any of the statements or opinions made or reports contained in this announcement.

The contact person for the Sponsor is Mr. Jerry Chua (Tel: (65) 6241 6626) , at 160 Robinson Road, #20-01/02, SBF Center, Singapore 068914.

A COPY OF THE INDEPENDENT AUDITOR’S REPORT TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

==> picture [449 x 108] intentionally omitted <==

==> picture [449 x 109] intentionally omitted <==

==> picture [449 x 108] intentionally omitted <==

==> picture [449 x 109] intentionally omitted <==

A COPY OF THE INDEPENDENT AUDITOR’S REPORT TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

(cont’d)

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 113] intentionally omitted <==

==> picture [441 x 111] intentionally omitted <==

A COPY OF THE INDEPENDENT AUDITOR’S REPORT TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 (cont’d)

==> picture [440 x 120] intentionally omitted <==

==> picture [440 x 121] intentionally omitted <==

==> picture [440 x 120] intentionally omitted <==

==> picture [440 x 121] intentionally omitted <==

==> picture [440 x 119] intentionally omitted <==

A COPY OF THE INDEPENDENT AUDITOR’S REPORT TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

(cont’d)

==> picture [446 x 108] intentionally omitted <==

==> picture [446 x 108] intentionally omitted <==

==> picture [446 x 109] intentionally omitted <==

==> picture [446 x 108] intentionally omitted <==

==> picture [446 x 108] intentionally omitted <==

EXTRACT OF NOTE 2.1 TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 113] intentionally omitted <==

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 112] intentionally omitted <==

==> picture [441 x 112] intentionally omitted <==

EXTRACT OF NOTE 2.1 TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 (cont’d)

==> picture [442 x 117] intentionally omitted <==

==> picture [442 x 117] intentionally omitted <==

==> picture [442 x 118] intentionally omitted <==

==> picture [442 x 117] intentionally omitted <==

==> picture [442 x 117] intentionally omitted <==

EXTRACT OF NOTE 31 TO THE AUDITED FINANCIAL STATEMENTS OF THE GROUP FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

==> picture [440 x 108] intentionally omitted <==

==> picture [440 x 107] intentionally omitted <==

==> picture [440 x 108] intentionally omitted <==