ROHAS TECNIC BERHAD — Interim / Quarterly Report 2026

May 20, 2026

ROHAS TECNIC BERHAD
199401016997 (302675-A)
(Incorporated in Malaysia)

INTERIM FINANCIAL STATEMENTS FOR THE PERIOD FROM
1 JANUARY 2026 TO 31 MARCH 2026

CONTENTS	PAGE
CONDENSED CONSOLIDATED INCOME STATEMENT AND
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	2 - 3
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION	4 - 5
CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY	6
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW	7 - 8
EXPLANATORY NOTES	9 - 11
EXPLANATORY NOTES PURSUANT TO APPENDIX 9B OF THE LISTING
REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD	12 - 16

Page 1

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

CONDENSED CONSOLIDATED INCOME STATEMENT AND

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	INDIVIDUAL QUARTER			CUMULATIVE PERIOD
	Current Year Quarter	Preceding Year Corresponding Quarter	Variance	Current Year To Date	Preceding Year Corresponding Period	Variance
	31-03-2026	31-03-2025		31-03-2026	31-03-2025
	RM'000	RM'000	%	RM'000	RM'000	%
Revenue	90,284	52,151	73%	90,284	52,151	73%
Cost of sales	(82,160)	(46,018)		(82,160)	(46,018)
Gross profit	8,124	6,133	32%	8,124	6,133	32%
Other income	124	119		124	119
Distribution expenses	(156)	(1,483)		(156)	(1,483)
Administrative expenses	(9,324)	(7,514)		(9,324)	(7,514)
Operating loss	(1,232)	(2,745)	-55%	(1,232)	(2,745)	-55%
Finance income	2,105	2,348		2,105	2,348
Finance costs	(2,708)	(3,193)		(2,708)	(3,193)
Share of results of associate	-	514		-	514
Loss before tax	(1,835)	(3,076)	-40%	(1,835)	(3,076)	40%
Income tax expense	(846)	180		(846)	180
Loss after tax	(2,681)	(2,896)	-7%	(2,681)	(2,896)	7%
Other comprehensive loss:
Items that may be reclassified subsequently to profit or loss:
Unrealised currency translation differences	(471)	(934)		(471)	(934)
Total comprehensive loss	(3,152)	(3,830)	-18%	(3,152)	(3,830)	18%

Page 2

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

CONDENSED CONSOLIDATED INCOME STATEMENT AND

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	INDIVIDUAL QUARTER			CUMULATIVE PERIOD
	Current Year Quarter	Preceding Year Corresponding Quarter	Variance	Current Year To Date	Preceding Year Corresponding Period	Variance
	31-03-2026	31-03-2025		31-03-2026	31-03-2025
	RM'000	RM'000	%	RM'000	RM'000	%
(Loss)/Profit after tax attributable to:
Owners of the Company	(2,754)	(2,558)		(2,754)	(2,558)
Non-controlling interests	73	(338)		73	(338)
	(2,681)	(2,896)	-7%	(2,681)	(2,896)	7%
Total comprehensive loss attributable to:
Owners of the Company	(3,044)	(3,100)		(3,044)	(3,100)
Non-controlling interests	(108)	(730)		(108)	(730)
	(3,152)	(3,830)	-18%	(3,152)	(3,830)	18%
Loss per share (sen):
Basic / Diluted	(0.58)	(0.54)		(0.58)	(0.54)

(The Condensed Consolidated Income Statement and Consolidated Statement of Comprehensive Income should be read in conjunction with the accompanying explanatory notes attached to these interim financial statements.)

Page 3

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ROHAS TECNIC BERHAD 199401016997 (302675-A)
(Incorporated in Malaysia)

QUARTERLY REPORT
Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.
The figures have not been audited.

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026

| | Unaudited
As At
31-03-2026
RM'000 | Audited
As At
31-12-2025
RM'000 |
| --- | --- | --- |
| ASSETS | | |
| NON-CURRENT ASSETS | | |
| Property, plant and equipment | 83,023 | 82,646 |
| Right-of-use assets | 48,754 | 49,430 |
| Other investments | 141 | 151 |
| Deferred tax assets | 3,910 | 3,923 |
| Goodwill on consolidation | 13,216 | 13,216 |
| Service concession receivables | 63,348 | 66,268 |
| Other receivables | 2,155 | 2,163 |
| Total non-current assets | 214,547 | 217,797 |
| CURRENT ASSETS | | |
| Service concession receivables | 5,745 | 5,314 |
| Inventories | 74,963 | 63,584 |
| Trade and other receivables | 126,639 | 133,478 |
| Amount due from contract customers | 72,466 | 44,422 |
| Tax recoverable | 5,663 | 8,839 |
| Cash and bank balances, deposits and short-term placements | 128,712 | 141,925 |
| Total current assets | 414,188 | 397,562 |
| TOTAL ASSETS | 628,735 | 615,359 |
| EQUITY AND LIABILITIES | | |
| EQUITY | | |
| Equity attributable to Owners of the Company: | | |
| Share capital | 299,484 | 299,484 |
| Other reserves | (111,672) | (111,219) |
| Retained earnings | 131,124 | 133,878 |
| | 318,936 | 322,143 |
| Non-controlling interests | 28,503 | 28,448 |
| Total equity | 347,439 | 350,591 |
| LIABILITIES | | |
| NON-CURRENT LIABILITIES | | |
| Long-term borrowings | 78,933 | 79,266 |
| Deferred tax liabilities | 204 | 161 |
| Finance lease liabilities | 20,789 | 20,633 |
| Retirement benefits | 4,839 | 4,711 |
| Total non-current liabilities | 104,765 | 104,771 |

Page 4

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ROHAS TECNIC BERHAD 199401016997 (302675-A)
(Incorporated in Malaysia)

QUARTERLY REPORT
Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.
The figures have not been audited.

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026

| | Unaudited
As At
31-03-2026
RM'000 | Audited
As At
31-12-2025
RM'000 |
| --- | --- | --- |
| CURRENT LIABILITIES | | |
| Trade and other payables | 102,279 | 86,227 |
| Amount due to contract customers | 17,158 | 17,383 |
| Borrowings | 50,768 | 49,900 |
| Finance lease liabilities | 4,222 | 4,486 |
| Tax payable | 2,104 | 2,001 |
| Total current liabilities | 176,531 | 159,997 |
| Total liabilities | 281,296 | 264,768 |
| TOTAL EQUITY AND LIABILITIES | 628,735 | 615,359 |
| Net Assets Per Share attributable
to Owners of the Company (RM) | 0.67 | 0.68 |

(The Condensed Consolidated Statement of Financial Position should be read in conjunction with the accompanying explanatory notes attached to these interim financial statements.)

Page 5

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	Attributable to Owners of the Company
	Non-distributable			Distributable
	Share Capital RM'000	Reserve Upon Consolidation RM'000	Foreign Currency Translation Reserve RM'000	Retained Earnings RM'000	Total RM'000	Non-controlling Interests RM'000	Total Equity RM'000
At 1 January 2026	299,484	(104,799)	(6,420)	133,878	322,143	28,448	350,591
Other comprehensive loss	-	-	(453)	-	(453)	(18)	(471)
(Loss)/Profit after taxation	-	-	-	(2,754)	(2,754)	73	(2,681)
Total comprehensive (loss)/income	-	-	(453)	(2,754)	(3,207)	55	(3,152)
At 31 March 2026	299,484	(104,799)	(6,873)	131,124	318,936	28,503	347,439
At 1 January 2025	299,484	(104,799)	(4,585)	131,196	321,296	30,874	352,170
Dividend paid	-	-	-	-	-	(1,108)	(1,108)
Other comprehensive loss	-	-	(918)	-	(918)	(16)	(934)
Loss after taxation	-	-	-	(2,558)	(2,558)	(338)	(2,896)
Total comprehensive loss	-	-	(918)	(2,558)	(3,476)	(354)	(3,830)
At 31 March 2025	299,484	(104,799)	(5,503)	128,638	317,820	29,412	347,232

(The Condensed Consolidated Statement of Changes in Equity should be read in conjunction with the accompanying explanatory notes attached to these interim financial statements.)

Page 6

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

| | Current Year To Date
31-03-2026
RM'000 | Preceding Year Corresponding Period
31-03-2025
RM'000 |
| --- | --- | --- |
| OPERATING ACTIVITIES | | |
| Loss before tax | (1,835) | (3,076) |
| Adjustments for non-cash movements: | | |
| Share of results of associate | - | (514) |
| Bad debts recovered | - | (10) |
| Loss on other investments | 10 | 7 |
| Provision for slow moving stocks | 1,002 | 1,111 |
| Depreciation and amortisation | 2,806 | 1,991 |
| Provision for retirement benefits | 129 | 129 |
| Reversal of impairment losses on trade receivables | (121) | - |
| Impairment losses on trade receivables | - | 198 |
| Unrealised loss on foreign exchange, net | 2,278 | 1,454 |
| Interest expense | 2,708 | 3,193 |
| Interest income | (2,105) | (2,348) |
| Gain on disposal of property, plant and equipment | - | (4) |
| Operating profit before working capital changes | 4,872 | 2,131 |
| Changes in working capital: | | |
| Service concession receivables | 2,490 | - |
| Contract customers | (28,270) | 27,539 |
| Inventories | (12,381) | 8,591 |
| Receivables | 15,783 | (8,071) |
| Payables | 13,528 | (41,625) |
| Retirement benefits | (1) | (4) |
| | (3,979) | (11,439) |
| Interest paid | (902) | (1,070) |
| Income tax paid, net of refund | (846) | (1,746) |
| Net cash used in operating activities | (5,727) | (14,255) |

Page 7

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ROHAS TECNIC BERHAD 199401016997 (302675-A)
(Incorporated in Malaysia)

QUARTERLY REPORT
Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.
The figures have not been audited.

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW
FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

| | Current Year To Date
31-03-2026
RM'000 | Preceding Year Corresponding Period
31-03-2025
RM'000 |
| --- | --- | --- |
| INVESTING ACTIVITIES | | |
| Interest received | 2,105 | 2,348 |
| Purchase of property, plant and equipment | (1,966) | (6,617) |
| Net cash generated from/(used in) investing activities | 139 | (4,269) |
| FINANCING ACTIVITIES | | |
| Interest paid | (1,806) | (2,123) |
| Repayment to related parties | (8,815) | (2,286) |
| Fixed deposits discharged as collateral | 14,288 | 26,843 |
| Repayment of hire purchase liabilities | (176) | (718) |
| Drawdown of bank borrowings | 602 | 18,186 |
| Dividends paid to non-controlling interest | - | (1,108) |
| Net cash generated from financing activities | 4,093 | 38,794 |
| CASH AND CASH EQUIVALENTS | | |
| Net changes | (1,495) | 20,270 |
| Brought forward | 91,794 | 30,230 |
| Effect of foreign exchange rate differences | (1,013) | 1,504 |
| Carried forward | 89,286 | 52,004 |
| Cash and cash equivalents comprise of the following: | | |
| Deposits with financial institutions | 19,120 | 28,756 |
| Deposits with fund management corporation | 14,288 | 26,843 |
| Cash and bank balances | 95,304 | 36,997 |
| | 128,712 | 92,596 |
| Less: Bank balances & deposit pledged as security | (39,426) | (40,592) |
| Cash and cash equivalents | 89,286 | 52,004 |

(The Condensed Consolidated Statement of Cash Flow should be read in conjunction with the accompanying explanatory notes attached to these interim financial statements)

Page 8

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

A. EXPLANATORY NOTES

A1 Basis of Preparation

This interim financial statements are unaudited and have been prepared in accordance with the requirements of Malaysian Financial Reporting Standards ("MFRS") 134: Interim Financial Reporting issued by the Malaysian Accounting Standards Board ("MASB") and Paragraph 9.22 and Appendix 9B of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad ("Bursa Securities").

The interim financial report should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 and the explanatory notes attached to the interim financial statements.

The explanatory notes attached to the interim financial statements provide an explanation of events and transactions that are significant to an understanding of the changes in the financial position and performance of the Group since the financial year ended 31 December 2025.

A2 Significant Accounting Policies

A2.1 Adoption of Amendments/Improvements to MFRS

The significant accounting policies adopted in preparing these condensed consolidated interim financial statements are consistent with those of the audited financial statements for the year ended 31 December 2025 except for the adoption of the following new MFRSs and Interpretations, and amendments to certain MFRSs and Interpretations with effect from 1 January 2026:

Amendments to MFRS 9, Financial Instruments and MFRS 7, Financial Instruments: Disclosures-Classification and Measurement of Financial Instruments

Amendments that are part of Annual Improvements - Volume 11:

• Amendments to MFRS 1, First-time Adoption of Malaysian Financial Reporting Standards
• Amendments to MFRS 7, Financial Instruments: Disclosures
• Amendments to MFRS 9, Financial Instruments
• Amendments to MFRS 10, Consolidated Financial Statements
• Amendments to MFRS 107, Statement of Cash Flows

Amendments to MFRS 9, Financial Instruments and MFRS 7, Financial Instruments: Disclosures-Contracts Referencing Nature-dependent Electricity

The adoption of the above standards and interpretations did not have any material effect on the current financial performance or position of the Group.

The standards and interpretations that are issued but not yet effective up to the date of issuance of these condensed consolidated interim financial statements are disclosed below. The Group intend to adopt these standards, if applicable, when they become effective.

		Effective for annual periods beginning on or after
Amendments/Improvement to MFRSs
MFRS 18	Presentation and Disclosure in Financial Statements	1 January 2027
MFRS 19	Subsidiaries without Public Accountability: Disclosures	1 January 2027
Amendments to MFRS 19 Subsidiaries without Public Accountability: Disclosure		1 January 2027
Amendments to MFRS 121 Translation to a Hyperinflationary Presentation Currency		1 January 2027
Amendments to MFRS 10 and MFRS 128 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture		Deferred

The Group and Company are still in the process of assessing the impact of implementing these Standards and Amendments, since the effects would only be observable in future financial years.

Page 9

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

A. EXPLANATORY NOTES

A3 Audit Report of Preceding Annual Financial Statements

The auditors' report for the preceding annual financial statements was not subject to any qualification.

A4 Seasonality or Cyclicality of Operations

There were no seasonality or cyclicality of operations in the current quarter under review and financial period to date.

A5 Unusual Items Due to their Nature, Size or Incidence

There were no unusual items affecting assets, liabilities, equity, net income or cash flows in the current quarter under review and financial year-to-date, other than as disclosed in Note B1 and B3 below.

A6 Material Changes in Estimates

There were no changes in estimates of amounts reported in prior financial years that have a material effect in the current quarter under review and financial year-to-date.

A7 Debts and Equity Securities

There were no issuance, cancellation, repurchase, resale and repayment of debts and equity securities in the current quarter under review and financial year-to-date.

A8 Dividend Paid

No dividend was declared in the current quarter under review.

A9 Segmental Reporting

Primary reporting basis - by business segment:

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	Current Year Quarter 31-03-2026 RM'000	Preceding Year Corresponding Quarter 31-03-2025 RM'000	Current Year To Date 31-03-2026 RM'000	Preceding Year Corresponding Period 31-03-2025 RM'000
Group Revenue (External Sales):
Tower fabrication:
- Power transmission	1,674	19,606	1,674	19,606
- Telecommunication	2,652	333	2,652	333
EPCC*	80,267	26,266	80,267	26,266
Concession and other business activities	5,691	5,946	5,691	5,946
	90,284	52,151	90,284	52,151
Results:
Segment results	(1,232)	(2,745)	(1,232)	(2,745)
Finance income	2,105	2,348	2,105	2,348
Finance costs	(2,708)	(3,193)	(2,708)	(3,193)
Share of results of associates	-	514	-	514
	(1,835)	(3,076)	(1,835)	(3,076)

• EPCC refers to Engineering, Procurement, Construction and Commissioning.

A10 Carrying Amount of Revalued Assets

The Group does not have a revaluation of property, plant and equipment policy.

A11 Material Events Subsequent to the End of the Interim Period

There is no material events subsequent noted to the current financial period under review.

Page 10

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

A. EXPLANATORY NOTES

A12 Effect of Changes in the Group Composition, Long-Term Investments, Restructuring and Discontinued Operations

There were no changes in the composition of the Group in the current quarter under review including business combination, acquisition or disposal of subsidiaries and long term investments, restructuring and discontinued operation.

A13 Contingent Liabilities/Assets

The following are the changes in the Group's contingent liabilities as at end of current quarter under review.

	Unaudited As At 31-03-2026	Audited As At 31-12-2025
	RM'000	RM'000
Unsecured:
Performance bond and bank guarantee granted to third party by subsidiaries	108,512	147,969

A14 Capital Commitment

Capital expenditure of the Group not provided for as at 31 March 2026 in relation to property, plant and equipment were as follows:

	Unaudited As At 31-03-2026	Audited As At 31-12-2025
	RM'000	RM'000
Authorised and contracted for	1,442	1,203

A15 Significant Related Party Transactions

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	Current Year Quarter	Preceding Year Corresponding Quarter	Current Year To Date	Preceding Year Corresponding Period
	31-03-2026 RM'000	31-03-2025 RM'000	31-03-2026 RM'000	31-03-2025 RM'000
Related parties:
- sales	3	2	3	2
- rental income	60	60	60	60
- interest expense	(10)	-	(10)	-
- rental expense	(279)	(339)	(279)	(339)

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

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

B1 Review of Performance of the Company and its Principal Subsidiaries Compared to the Results of Preceding Quarter

	INDIVIDUAL QUARTER			CUMULATIVE PERIOD
	Current Year Quarter 31-03-2026	Preceding Year Corresponding Quarter 31-03-2025	Variance	Current Year To Date 31-03-2026	Preceding Year Corresponding Period 31-03-2025	Variance
	RM'000	RM'000	%	RM'000	RM'000	%
Revenue	90,284	52,151	73%	90,284	52,151	73%
Operating loss	(1,232)	(2,745)	-55%	(1,232)	(2,745)	-55%
Loss before tax	(1,835)	(3,076)	-40%	(1,835)	(3,076)	40%
Loss after tax	(2,681)	(2,896)	-7%	(2,681)	(2,896)	7%

In the current quarter under review, the Group recorded revenue of RM90.3 million, increase by RM38.1 million or 73% from the preceding year's corresponding quarter of RM52.2 million. Current quarter had an operating loss of RM1.2 million, a decrease of RM1.5 million or 55% from an operating loss of RM2.7 million in the preceding year's corresponding quarter. The Group reported a loss after tax of RM2.7 million for the current quarter, a decrease of RM0.2 million or 7% from loss after tax in preceding year's corresponding quarter of RM2.9 million.

B2 Review of Performance of the Company and its Principal Subsidiaries Compared to the Results of Immediate Preceding Quarter

	Current Year Quarter 31-03-2026	Immediate Preceding Quarter 31-12-2025	Variance
	RM'000	RM'000	%
Revenue	90,284	293,516	-69.2%
Operating (loss)/profit	(1,232)	15,336	-108%
(Loss)/Profit before tax	(1,835)	15,494	-112%
(Loss)/Profit after tax	(2,681)	2,714	-199%

The Group recorded a revenue of RM90.3 million in the current quarter, a decrease of RM203.2 million or 69.2% compared to its immediate preceding quarter's revenue of RM293.5 million. The Group recorded a loss before tax of RM1.8 million or 112% lower than immediate preceding quarter's profit before tax of RM15.5 million.

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

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

B3 Group's Future Prospects

The Group continues to navigate operational challenges within certain business segments amid a volatile external environment. The manufacturing segment faces margin pressure arising from variability in project timing, while the EPCC segment is impacted by foreign exchange and material cost volatility. In the water segment, project activities are constrained by scheduling dependencies and site possession delays. These conditions are further compounded by global geopolitical uncertainties affecting supply chain stability and operating margins.

Demand across the power and manufacturing segments remains supported by domestic grid-strengthening initiatives and the rapid expansion of Malaysia's data centre sector. The telecommunications segment benefits from the expansion of its revenue-generating tower base, while the water segment is expected to regain momentum as execution challenges are progressively resolved.

The Group remains cautious amid the prevailing external environment, with a continued focus on operational discipline, cost management and timely project delivery. Supported by ongoing financial strengthening, these priorities underpin the Group's commitment to delivering sustainable long-term value to shareholders.

B4 Variance of Actual Profit from Forecast Profit

There were no profit forecasts or profit guarantees released to the public.

B5 Taxation

Income tax expense comprises the following:

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	Current Year Quarter 31-03-2026 RM'000	Preceding Year Corresponding Quarter 31-03-2025 RM'000	Current Year To Date 31-03-2026 RM'000	Preceding Year Corresponding Period 31-03-2025 RM'000
Current tax	847	266	847	266
Deferred tax	(1)	(446)	(1)	(446)
	846	(180)	846	(180)
Effective tax rate	-46%	6%	-46%	6%

Malaysian income tax is calculated at the statutory rate of 24% of the estimated assessable profits for the financial period.

The Group's current tax expense for the current quarter and current period to date consists mainly of tax provisions for both Malaysian and foreign businesses. Due to the losses before tax and deferred tax computation by a few companies under the Group, after consolidation, it has resulted a higher effective tax rate.

Page 13

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

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

B6 Status of Corporate Proposals

Subsequent to the current quarter under review, the Company had announced a multiple proposals as follow:

a) Proposed Long-term Incentive Plan

On 9th April 2026, the Company had announced a proposal to undertake the establishment and implementation of a long term incentive plan ("LTIP") of up to 15.0% of the Company's total issued share capital (excluding treasury shares, if any) at any point in time over the duration of the LTIP for eligible directors ("Directors") and employees of the Company and its subsidiaries, excluding those which are dormant, who fulfil the eligibility criteria as set out in the by-laws of the LTIP ("Proposed LTIP" or "Scheme").

b) Proposed share Buy-back Authority for the Company

On 14th April 2026, the Company had announced through Bursa Securities the Company's intention to seek its shareholders' approval for the Proposed Share Buy-Back Authority by way of an ordinary resolution at the forthcoming 32nd AGM of the Company.

The Proposed Share Buy-back, if approved by the shareholders, will allow the Company to purchase its own Shares of up to ten per cent (10%) of its total number of issued Shares. The purchase of the Company's own Shares is subject to compliance with the Act, Listing Requirements and any prevailing rules and regulations issued by the relevant authorities at the time of the purchase.

B7 Group Borrowings

	USD/IDR Denomination 31-03-2026	Unaudited As At RM Denomination 31-03-2026	Total 31-03-2026	USD/IDR Denomination 31-12-2025	Audited As At RM Denomination 31-12-2025	Total 31-12-2025
	RM'000	RM'000	RM'000	RM'000	RM'000	RM'000
Unsecured Short Term Borrowings:
- Term loans	-	1,336	1,336	-	6,294	6,294
- Banker's acceptances	-	37,873	37,873	-	24,617	24,617
Secured Short Term Borrowings:
- Term loans	7,261	4,298	11,559	10,086	2,917	13,003
- Banker's acceptances	-	-	-	-	5,986	5,986
Secured Long Term Borrowings:
- Term loans	74,251	4,682	78,933	73,901	5,365	79,266
Total Group Borrowings	81,512	48,189	129,701	83,987	45,179	129,166

The above borrowings of the Group are denominated in Ringgit Malaysia equivalent analysed by currencies.

	Unaudited As At 31-03-2026	Audited As At 31-12-2025
	RM'000	RM'000
Borrowings
- Secured	90,492	98,255
- Unsecured	39,209	30,911
	129,701	129,166

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

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

B8 Changes In Material Litigations

Save as disclosed during the last quarter results as follow, there has been no significant change in material litigation, including the status of pending material litigation in respect of the Group during the current quarter under review.

Arbitration between HG Power Transmission Sdn Bhd, a 86.8% owned subsidiary of Rohas vs Power Grid Company of Bangladesh Ltd.

Reference is made to Rohas' announcements dated 19 October 2022 and 2 April 2025 regarding arbitration proceedings initiated by its 86.8% owned subsidiary, HG Power Transmission Sdn Bhd ("HGPT"), against Power Grid Company of Bangladesh Ltd. ("PGCB") ("Announcement").

On 7 August 2016, HGPT entered into the Contract with PGCB for the design, supply, and installation of 132kV and 230kV transmission lines in Bangladesh. The Contract stipulated that claims for price adjustments related to labour and material costs would be based on a price adjustment formula, as specified in the Contract terms.

A dispute arose when PGCB rejected a significant portion of HGPT's price variation invoices, prompting HGPT to initiate arbitration on 16 October 2022 under the rules of the International Chamber of Commerce. HGPT sought USD5,518,371.10 (approximately RM 24,542,955.47) from PGCB's originally rejected amount of USD5,526,367.16, plus an additional price adjustment claim for towers (steel) amounting to no less than USD219,477.25. This resulted in a total claim sum of USD5,737,848.35 ("Claimed Sum").

HGPT received the Final Award on 31 March 2025, with the Sole Arbitrator ruling that all disputes and claims have been fully and finally settled as follows:

1. Out of the Claimed Sum, PGCB is ordered to pay HGPT USD1,890,387.98 (or approximately RM8,407,500.54) with interest from 21 November 2021 until full payment.
2. The remaining Claimed Sum were dismissed.
3. Arbitration costs are to be borne equally, with PGCB directed to reimburse HGPT USD68,250 (or approximately RM303,541.88) and USD4,700 (or approximately RM20,903.25) as its share.
4. Each party is to bear its own legal costs.

The Final Award is not expected to have a material impact on HGPT, or Rohas and its subsidiaries' ("Rohas Group") operations, as the project was completed in 2020.

B9 Dividend

There is no dividend declared in the current quarter under review.

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ROHAS TECNIC BERHAD 199401016997 (302675-A)

(Incorporated in Malaysia)

QUARTERLY REPORT

Quarterly report on consolidated results for the 1st quarter ended 31 March 2026.

The figures have not been audited.

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

B10 Earnings Per Share

(a) Basic earnings per share

Basic earnings per share of the Group is calculated as follows:

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	Current Year Quarter 31-03-2026	Preceding Year Corresponding Quarter 31-03-2025	Current Year To Date 31-03-2026	Preceding Year Corresponding Period 31-03-2025
Loss after tax attributable to the Owners of the Company for the period (RM'000)	(2,754)	(2,558)	(2,754)	(2,558)
Weighted average number of ordinary shares in issue	472,657,651	472,657,651	472,657,651	472,657,651
Basic loss per share (sen)	(0.58)	(0.54)	(0.58)	(0.54)

(b) Diluted earnings per share

Diluted earnings per share were not computed as the Company does not have any dilutive potential ordinary shares in issue as at the end of the financial period under review.

B11 Profit Before Tax

Profit before tax has been determined after charging/(crediting), amongst other items, the following:

	INDIVIDUAL QUARTER		CUMULATIVE PERIOD
	Current Year Quarter 31-03-2026	Preceding Year Corresponding Quarter 31-03-2025	Current Year To Date 31-03-2026	Preceding Year Corresponding Period 31-03-2025
	RM'000	RM'000	RM'000	RM'000
Interest income	(2,105)	(2,348)	(2,105)	(2,348)
Realised loss on foreign exchange, net	1	492	1	492
Unrealised loss on foreign exchange, net	2,278	1,454	2,278	1,454
Interest expense	2,708	3,193	2,708	3,193
Provision for obsolete stocks	1,002	1,111	1,002	1,111
Depreciation and amortisation	2,806	1,991	2,806	1,991
Reversal of impairment losses on trade receivables	(121)	-	(121)	-
Impairment losses on receivables	-	198	-	198
Loss on other investments	10	7	10	7
Gain on disposal of property, plant and equipment	-	(4)	-	(4)

BY ORDER OF THE BOARD

Chong Mei Yan

MAICSA 7047707

SSM PC No.: 202008001961

Company Secretary

Dated: 21 May 2026

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