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RICHTECH DIGITAL BERHAD Interim / Quarterly Report 2026

May 25, 2026

71371_rns_2026-05-25_b1719276-e9ff-4b2e-82b8-1907ae4acd77.pdf

Interim / Quarterly Report

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RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED
31 MARCH 2026


RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (1) (2)

Note INDIVIDUAL QUARTER CUMULATIVE QUARTER
31.3.2026 RM'000 31.3.2025 RM'000 31.3.2026 RM'000 31.3.2025 RM'000
Commission revenue 1,709 N/A 5,905 N/A
Cost of sales (101) N/A (386) N/A
Gross profit 1,608 N/A 5,519 N/A
Other income 382 N/A 841 N/A
Selling and distribution expenses (24) N/A (24) N/A
Administrative expenses (382) N/A (1,837) N/A
Profit from operations 1,584 N/A 4,499 N/A
Finance costs - N/A - N/A
Profit before taxation B4 1,584 N/A 4,499 N/A
Taxation B5 (537) N/A (1,237) N/A
Profit after taxation 1,047 N/A 3,262 N/A
Other comprehensive income - - - -
Profit after taxation/
Total comprehensive income attributable to owners of the Company 1,047 N/A 3,262 N/A

Notes: -
(1) The Unaudited Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income should be read in conjunction with the audited consolidated financial statements of RichTech Digital Berhad for the financial period ended 31 March 2025 ("FPE2025"), together with the accompanying explanatory notes herein.
(2) This interim financial report for the quarter ended 31 March 2026 being announced in compliance with the ACE Market Listing Requirements ("Listing Requirements") of Bursa Malaysia Securities Berhad ("Bursa Securities"). There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

N/A Not applicable

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RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (1)

Unaudited Audited
As at As at
31.3.2026 31.3.2025
RM'000 RM'000
ASSETS
Non-Current Asset
Property, plant and equipment 408 283
Current Assets
Inventories 8,351 11,487
Other receivables 523 61
Fixed deposits with a licensed bank - 15,000
Other investment 17,415 -
Cash and bank balances 9,287 6,797
Total Current Assets 35,576 33,345
TOTAL ASSETS 35,984 33,628
EQUITY AND LIABILITIES
EQUITY
Share capital 26,445 26,445
Merger deficit (12,786) (12,786)
Retained earnings 19,479 16,217
TOTAL EQUITY 33,138 29,876
LIABILITIES
Non-Current Liability
Deferred tax liability 12 12
Current Liabilities
Other payables 149 314
Prepaid balances 2,542 3,079
Tax payables 143 347
Total Current Liabilities 2,834 3,740
TOTAL LIABILITIES 2,846 3,752
TOTAL EQUITY AND LIABILITIES 35,984 33,628
Net assets per share attributable to ordinary equity holders RM 0.16 0.15

RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (1) (CONT'D)

Note: -
(1) The Unaudited Condensed Consolidated Statements of Financial Position should be read in conjunction with the audited consolidated financial statements of RichTech Digital Berhad for the FPE2025, together with the accompanying explanatory notes herein.

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3/


RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (1)

| | Share capital
RM'000 | Invested equity
RM'000 | Merger deficit
RM'000 | Retained earnings
RM'000 | Total equity
RM'000 |
| --- | --- | --- | --- | --- | --- |
| Balance as at 1.1.2024 | 2 | 810 | - | 12,770 | 13,582 |
| Transactions with owners | | | | | |
| Effect of restructuring exercise | 13,596 | (810) | (12,786) | - | - |
| Issuance of share capital | 13,666 | - | - | - | 13,666 |
| Share issuance expenses | (819) | - | - | - | (819) |
| Dividends to owners of the Company | - | - | - | (1,012) | (1,012) |
| | 26,443 | (810) | (12,786) | (1,012) | 11,835 |
| Total comprehensive income for the financial period | - | - | - | 4,459 | 4,459 |
| Balance as at 31.3.2025/1.4.2025 | 26,445 | - | (12,786) | 16,217 | 29,876 |
| Total comprehensive income for the financial period | - | - | - | 3,262 | 3,262 |
| Balance as at 31.3.2026 | 26,445 | - | (12,786) | 19,479 | 33,138 |

Notes: -
(1) The Unaudited Condensed Consolidated Statement of Changes in Equity should be read in conjunction with the audited consolidated financial statements of RichTech Digital Berhad for the FPE2025, together with the accompanying explanatory notes herein.

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RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (1) (2)

CUMULATIVE QUARTER
31.3.2026 31.3.2025
RM'000 RM'000
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before taxation 4,499 N/A
Adjustments for:
Depreciation of property, plant and equipment 124 N/A
Dividend income on short term investment (25)
Gain on disposal of property, plant and equipment (22) N/A
Gain on fair value on investment (251) N/A
Interest income (543) N/A
Operating profit before working capital changes 3,782 N/A
Decrease in inventories 3,136 N/A
Decrease in receivables (462) N/A
Decrease in payables (165) N/A
Increase in prepaid balances (537) N/A
Net cash generated from operations 5,754 N/A
Tax paid (1,441) N/A
Interest received 543 N/A
Net cash generated from operating activities 4,856 N/A
CASH FLOWS FOR INVESTING ACTIVITIES
Acquisition of property, plant and equipment (249) N/A
Proceeds from disposal of property, plant and equipment 22 N/A
Uplift of fixed deposits with a licensed bank 15,000 -
Placement of other investment (17,139) N/A
Net cash used in investing activities (2,366) N/A
NET CHANGE IN CASH AND CASH EQUIVALENTS 2,490 N/A
CASH AND CASH EQUIVALENTS AT BEGINNING OF FINANCIAL PERIOD 6,797 N/A
CASH AND CASH EQUIVALENTS AT END OF FINANCIAL PERIOD 9,287 N/A

RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (CONT'D) (1) (2)

Notes: -

(1) The Unaudited Condensed Consolidated Statements of Cash Flows should be read in conjunction with the audited consolidated financial statements of RichTech Digital Berhad for the FPE2025, together with the accompanying explanatory notes herein.

(2) This interim financial report for the quarter ended 31 March 2026 being announced in compliance with the Listing Requirements of Bursa Securities. There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

N/A Not applicable

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RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

A. SELECTED EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD ("MFRS") NO. 134 - INTERIM FINANCIAL REPORTING

A1. BASIS OF PREPARATION

The interim financial report of RichTech Digital Berhad and its subsidiary ("Group") have been prepared in accordance with MFRS 134, Interim Financial Reporting issued by the Malaysian Accounting Standards Board and Rule 9.22 of the Listing Requirements of Bursa Securities. These condensed consolidated interim financial statements also comply with International Accounting Standards ("IAS") 34, Interim Financial Reporting issued by the International Accounting Standards Board.

This is the first interim financial report of condensed consolidated interim financial statements for the quarter ended 31 March 2026 being announced by the Group in compliance with the Listing Requirements of Bursa Securities. As such, there are no comparative figures for the preceding corresponding period.

This interim financial report should be read in conjunction with the audited consolidated financial statements of RichTech Digital Berhad for the FPE2025, together with the accompanying explanatory notes herein.

A2. SUMMARY OF MATERIAL ACCOUNTING POLICIES

The material accounting policies adopted by the Group in this interim financial report are consistent with those adopted in the audited financial statements of the Group for the financial period ended 31 March 2025 except for the adoption of the following new accounting standards, amendments and interpretation:

Adoption of new and amended standards

The Group have adopted the following amendments to MFRSs issued by the Malaysian Accounting Standards Board ("MASB") that are mandatory for the current financial period:

Amendments to MFRSs MFR S 121 Lack of Exchangeability Effective for financial periods beginning on or after 1 January 2025

The adoption of the above amendments to MFRSs do not have a material impact on the financial statements of the Group.

A3. AUDITORS' REPORT

The audited consolidated financial statements of the Group for the FPE2025 was not subject to any qualification.

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RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

A4. SEASONAL AND CYCLICAL FACTORS

The business of the Group is not affected by any unusual seasonal or cyclical factor.

A5. UNUSUAL ITEMS

There was no unusual item affecting assets, liabilities, equity, net income or cash flows of the Group during the interim financial period under review.

A6. CHANGES IN ESTIMATES

There were no major changes in estimates that have had material effect on the results of the interim financial period under review.

A7. DEBT AND EQUITY SECURITIES

There was no issuance, cancellation, repurchase, resale or repayment of debt or equity securities during the interim financial period under review.

A8. DIVIDEND PAID

There was no dividend paid during the interim financial period under review.

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RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

A9. SEGMENTAL INFORMATION

Operating segments are prepared in a manner consistent with the internal reporting provided to the management as its chief operating decision maker to allocate resources to segments and to assess their performance.

For management purposes, the Group is organised into the following business units: -

  • electronics reloads ("Reloads"); and
  • bills payment services ("Bill Pay").
CUMULATIVE QUARTER ENDED 31.3.2026
Reloads Bill Pay TOTAL
RM'000 RM'000 RM'000
Gross sales 437,522 134,515 572,037
Less: Gross Purchases (432,308) (133,824) (566,132)
Commission revenue 5,214 691 5,905

There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

A10. SIGNIFICANT EVENTS SUBSEQUENT TO THE END OF THE INTERIM FINANCIAL PERIOD

Save as disclosed in Note B6 below, there are no other significant events after the end of the interim financial period.

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RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

A11. RELATED PARTY TRANSACTIONS

The related party transactions described below were carried out on terms and conditions negotiated amongst the parties. The related party transactions are as follows:

| | INDIVIDUAL QUARTER
Quarter ended | | CUMULATIVE QUARTER
Period ended | |
| --- | --- | --- | --- | --- |
| | 31.3.2026 | 31.3.2025 | 31.3.2026 | 31.3.2025 |
| | RM'000 | RM'000 | RM'000 | RM'000 |
| Rental of offices | 10 | N/A | 40 | N/A |

Note: -

N/A Not applicable

Rental expenses in relation to rental of offices paid/payable to certain directors of the Company.

There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

A12. CONTINGENT ASSETS AND CONTINGENT LIABILITIES

There were no contingent assets or contingent liabilities as at the end of the interim financial period.

A13. CAPITAL COMMITMENTS

There were no material commitments as at the end of the interim financial period.

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RICHTECH DIGITAL BERHAD
(Registration No.: 202301037196 (1531119-U))
(Incorporated in Malaysia)
INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

B. EXPLANATORY NOTES PURSUANT TO APPENDIX 9B OF THE LISTING REQUIREMENTS OF BURSA SECURITIES

B1. REVIEW OF PERFORMANCE FOR THE FINANCIAL PERIOD TO DATE ("FY2026")

Financial Performance Overview

For the financial year ended 31 March 2026, the Group recorded total gross sales of RM572.04 million, comprising RM437.52 million from the Reloads segment (76.48% of total) and RM134.52 million from the Bill Pay segment (23.52% of total). After deducting gross purchases of RM566.13 million, the Group generated commission revenue of RM5.91 million, representing an overall commission margin of 1.03% of gross sales.

Segmental Analysis

The Reloads segment remained the principal revenue driver, contributing RM5.21 million or 88.30% of total commission revenue, at a commission margin of 1.19%.

The Bill Pay segment contributed RM0.69 million or 11.70% of total commission revenue, at a commission margin of 0.51%. While smaller in scale, the segment provides revenue diversification and serves a distinct customer base.

Profitability Analysis

Commission revenue of RM5.91 million, after cost of sales of RM0.39 million, yielded a gross profit of RM5.52 million. Other income of RM0.84 million comprised interest income of RM0.54 million, a fair value gain on investments of RM0.25 million, dividend income of RM0.03 million and a gain on disposal of property, plant and equipment of RM0.02 million.

After administrative expenses of RM1.84 million and selling and distribution expenses of RM0.02 million, the Group recorded EBITDA of RM4.08 million and a profit before taxation of RM4.50 million. Following a tax charge of RM1.24 million (effective tax rate of 27%), profit after taxation for FY2026 stood at RM3.26 million.

B2. PROSPECTS

RichTech Digital Berhad successfully completed its listing on the ACE Market of Bursa Securities in February 2025. The Group operates primarily through its proprietary SRS platform, providing electronic reloads and bill payments services to both corporate clients and end-users.

The operating environment remains challenging. Industry dynamics remains challenging, with telecommunications operators increasingly squeezing commission margins and thus constrain earnings visibility. The shift toward digital transactions and prepaid mobile usage continues, but rising adoption of alternative digital wallets and evolving consumer preferences present both opportunities and competitive threats.

Management remains focused on expanding the user base and deepening market penetration. However, execution risks, margin pressures from telecommunications operators, and intensifying competition are expected to constrain near-term financial performance. While the long-term potential for digital payments in Malaysia remains considerable, the Group's growth trajectory is expected to be gradual, reflecting the competitive realities of its business model.

11/


RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

B3. VARIANCE OF ACTUAL PROFIT FROM PROFIT FORECAST OR PROFIT GUARANTEE

The Group has not issued any profit forecast or profit guarantee in any form of public documentation and announcement.

B4. PROFIT BEFORE TAXATION

INDIVIDUAL QUARTER CUMULATIVE QUARTER
Quarter ended Period ended
31.3.2026 RM'000 31.3.2025 RM'000 31.3.2026 RM'000 31.3.2025 RM'000
Profit before taxation is arrived at after charging/(crediting):
Depreciation of property, plant and equipment 40 N/A 124 N/A
Dividend income on short-term investment (25) N/A (25) N/A
Gain on disposal of property, plant and equipment - N/A (22) N/A
Gain on fair value on investment (251) N/A (251) N/A
Interest income (106) N/A (543) N/A
Lease expenses relating to short-term leases 10 N/A 40 N/A

Note: -
N/A Not applicable

There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

B5. TAXATION

Unit INDIVIDUAL QUARTER Quarter ended CUMULATIVE QUARTER Period ended
31.3.2026 31.3.2025 31.3.2026 31.3.2025
Current tax recognised in profit or loss:
- Malaysian income tax RM'000 537 N/A 1,237 N/A
Effective tax rate % 33.90 N/A 27.49 N/A

Note: -
N/A Not applicable

There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.


RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

B6. STATUS OF CORPORATE PROPOSAL

There are no corporate proposals announced but not completed as at the date of this report.

B7. UTILISATION OF PROCEEDS FROM THE IPO

As disclosed in the Prospectus of the Company, the gross proceeds from the IPO amounting to RM13.67 million will be utilised in the following manner:

Details of Use of Proceeds Proposed Utilisation Utilised Amount To be Utilised Estimated Timeframe for Utilisation Upon Listing
RM'000 RM'000 RM'000
Marketing and promotional activities 4,500 - 4,500 Within 24 months
Acquisition of new office 3,000 - 3,000 Within 24 months
General working capital 3,000 3,000 - Within 12 months
Estimating listing expenses 3,166 3,166 - Immediate
13,666 6,166 7,500

The utilisation of the proceeds as disclosed above should be read in conjunction with the Prospectus of the Company dated 21 January 2025.

B8. DERIVATIVES

The Group did not enter into any derivatives during the interim financial period under review.

B9. MATERIAL LITIGATION

There are no litigation or arbitration which have a material effect on the financial position of the Group. The Board of Directors is not aware of any pending proceedings or of any fact likely to give rise to any proceedings as at the date of this interim financial report.

B10. DIVIDEND PROPOSED

No dividend was proposed for the interim financial period under review.

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RICHTECH DIGITAL BERHAD

(Registration No.: 202301037196 (1531119-U))

(Incorporated in Malaysia)

INTERIM FINANCIAL REPORT FOR THE QUARTER ENDED 31 MARCH 2026

B11. EARNING PER SHARE ("EPS")

Unit INDIVIDUAL QUARTER Quarter ended CUMULATIVE QUARTER Period ended
31.3.2026 31.3.2025 31.3.2026 31.3.2025
Profit attributable to owners of the Company RM'000 1,047 N/A 3,262 N/A
Number of ordinary shares in issue '000 202,453 N/A 202,453 N/A
Basic/Diluted EPS(1) sen 0.52 N/A 1.61 N/A

Notes: -
N/A Not applicable

(1) Diluted EPS of the Company is equivalent to the basic EPS as the Company does not have convertible options at the end of the interim financial period.

There are no comparative figures for the preceding corresponding quarter and period-to-date as there is no interim financial report prepared for the comparative financial period concerned.

B12. NET ASSETS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDER

Unit Unaudited 31.3.2026 Audited 31.3.2025
Net assets attributable to ordinary equity holders RM'000 33,138 29,876
Number of ordinary shares in issue '000 202,453 202,453
Net assets per share attributable to ordinary equity holders RM 0.16 0.15

Other disclosure items pursuant to Appendix 9B, Note 16 of the Listing Requirements are not applicable.

BY ORDER OF THE BOARD

RICHTECH DIGITAL BERHAD

26 MAY 2026

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