SGH LIMITED — Earnings Release 2025

Aug 11, 2025

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ASX Release

12 August 2025

Company Announcements Office Australian Securities Exchange Limited 20 Bridge Street SYDNEY NSW 2000

2025 FULL YEAR RESULTS – APPENDIX 4E

SGH Ltd (ASX:SGH) attaches the Appendix 4E for the year ended 30 June 2025.

This announcement has been authorised for release to the ASX by the Board of SGH Ltd.

For investor information, please contact: Daniel Levy – Head of IR and Communications +61 2 8777 7106 | investorrelations@sghl.com.au

For media enquiries, please contact:

Robert Skeffington – FTI Consulting | +61 427 023 810 Robert.skeffington@fticonsulting.com; or

Shane Murphy – FTI Consulting | +61 420 945 291 Shane.murphy@fticonsulting.com

SGH Ltd (ASX:SGH) is an Australian diversified operating company, with market leading businesses across industrial services, energy and media. SGH owns WesTrac, Boral and Coates. WesTrac is the sole authorised Caterpillar dealer in WA and NSW/ACT. Boral is Australia's leading integrated construction materials business. Coates is Australia's largest equipment hire business. SGH has a ~30% shareholding in Beach Energy, and wholly owns SGH Energy. SGH has a ~40% shareholding in Seven West Media.

SGH Ltd | ASX:SGH | ABN 46 142 003 469 Level 30, 175 Liverpool Street, Sydney NSW 2000 | Postal Address: PO Box 745, Darlinghurst NSW 1300 Telephone +61 2 8777 7574

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Appendix 4E 2025

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Appendix 4E SGH LIMITED AND ITS CONTROLLED ENTITIES ABN 46 142 003 469 FOR THE YEAR ENDED 30 JUNE 2025

RESULTS FOR ANNOUNCEMENT TO THE MARKET

REPORTED	$m
Revenue from ordinary activities (continuing operations) Net profit from ordinary activities after income tax attributable Net profit for the year attributable to members	up 1.2% to 10,743.5 to members up 4.7% to 486.1 up 12.6% to 522.9
UNDERLYING	$m
Revenue from ordinary activities (continuing operations) Net profit before net finance expense and income tax from ordinary activities (continuing operations) from discontinued operations Net profit for the year attributable to members	up 1.3% to 10,743.5 up 8.3% to 1,537.4 >100% to - up 8.6% to 923.7 up
DIVIDENDS
Interim - ordinary shares	Amountper security Franked amountper security
	30 cents 30 cents
Final - ordinary shares	32 cents 32 cents
Record date for determining entitlements to the dividend	5.00pm on 12 September 2025
Date the final dividend is payable	10 October 2025
NET TANGIBLE ASSET BACKING

Net tangible asset backing per ordinary share: $6.29 (June 2024 restated: $4.70).

This has been calculated by dividing the net assets (including ROU assets) attributable to equity holders of the Company less intangible assets by the number of ordinary shares at 30 June 2025.

COMMENTARY ON RESULTS

Detailed commentary on the results for the year is contained in the Operating & Financial Review section of the accompanying 2025 Annual Report. This Report should be read in conjunction with the 2025 Annual Report and any public announcements made by the Company in accordance with the continuous disclosure requirements arising under the Corporations Act 2001 and ASX Listing Rules.

ENTITIES OVER WHICH CONTROL, JOINT CONTROL OR SIGNIFICANT INFLUENCE WAS GAINED OR LOST DURING THE PERIOD

During the year, SGH divested its 50.0 per cent joint venture interest in South Australian Road Services Pty Limited, and its wholly-owned interest in Boral USA, Boval Investments BV, Covol Fuels No 2 LLC and Headwaters Energy Services Corp. The entities' results for the period until disposal are included within the Boral segment.

AUDIT

This report is based on accounts that have been audited.

Appendix 4E

SGH LIMITED AND ITS CONTROLLED ENTITIES ABN 46 142 003 469 FOR THE YEAR ENDED 30 JUNE 2025

RESULTS FOR ANNOUNCEMENT TO THE MARKET UNDERLYING TRADING PERFORMANCE

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YEAR ENDED 30 JUNE 2025	Total $m 10,743.5 61.9 183.2 - (8,942.3) 2,046.3 (508.9) 1,537.4 (316.4) 1,221.0 (293.3) 927.7 923.7 4.0 927.7 $ 2.27 2.26 $m 10,605.2 35.1 157.5 - - (8,867.9) 1,929.9 (510.7) 1,419.2 (293.5) 1,125.7 (211.6) 914.1 850.3 63.8 914.1 $ 2.31 2.26 Underlying performance(a)	Cont Discont Total $m $m $m - - - 15.0 36.8 51.8 (164.5) - (164.5) (266.9) - (266.9) (26.3) - (26.3) (442.7) 36.8 (405.9) 5.2 - 5.2 (437.5) 36.8 (400.7) (9.3) - (9.3) (446.8) 36.8 (410.0) 9.2 - 9.2 (437.6) 36.8 (400.8) (437.6) 36.8 (400.8) - - - (437.6) 36.8 (400.8) $m $m $m 12.3 - 12.3 - - - (275.7) - (275.7) 76.3 - 76.3 (135.3) - (135.3) (34.1) - (34.1) (356.5) - (356.5) 5.3 - 5.3 (351.2) - (351.2) (8.7) - (8.7) (359.9) - (359.9) (32.1) - (32.1) (392.0) - (392.0) (385.9) - (385.9) (6.1) - (6.1) (392.0) - (392.0) Significant item(b)	Reported statutory results
			Cont Discont Total $m $m $m
Revenue Other income Share of results from equity accounted investees Impairment of equity accounted investees Expenses excludingdepreciation and amortisation			10,743.5 - 10,743.5 76.9 36.8 113.7 18.7 - 18.7 (266.9) - (266.9) (8,968.6) - (8,968.6)
Profit before depreciation, amortisation, net finance expense and income tax			1,603.6 36.8 1,640.4
Depreciation and amortisation			(503.7) - (503.7)
Profit before net finance expense and income tax			1,099.9 36.8 1,136.7
Net finance expense			(325.7) - (325.7)
Profit before income tax			774.2 36.8 811.0
Income tax(expense)/benefit			(284.1) - (284.1)
Profit for the year			490.1 36.8 526.9
Profit for the year attributable to: Equity holders of the Company Non-controllinginterest			486.1 36.8 522.9 4.0 - 4.0
Profit for theyear			490.1 36.8 526.9
EARNINGS PER SHARE			$ $ $
Basic earnings per share Diluted earningsper share			1.20 0.09 1.29 1.19 0.09 1.28
YEAR ENDED 30 JUNE 2024			$m $m $m
Revenue Other income Share of results from equity accounted investees Net gain on disposal of controlled entities Impairment of equity accounted investees Expenses excluding depreciation and amortisation			10,617.5 - 10,617.5 35.1 - 35.1 (118.2) - (118.2) 76.3 - 76.3 (135.3) - (135.3) (8,902.0) - (8,902.0)
Profit before depreciation, amortisation, net finance expense and income tax			1,573.4 - 1,573.4
Depreciation and amortisation			(505.4) - (505.4)
Profit before net finance expense and income tax			1,068.0 - 1,068.0
Net finance expense			(302.2) - (302.2)
Profit before income tax			765.8 - 765.8
Income tax expense			(243.7) - (243.7)
Profit for the year			522.1 - 522.1
Profit for the year attributable to: Equity holders of the Company Non-controllinginterest			464.4 - 464.4 57.7 - 57.7
Profit for theyear			522.1 - 522.1
EARNINGS PER SHARE			$ $ $
Basic earnings per share Diluted earningsper share			1.26 - 1.26 1.23 - 1.23

(a) Underlying trading performance is comprised of reported statutory results less significant items. This is separately disclosed and reconciled to statutory performance to assist users in understanding the financial performance of SGH.

(b) Detailed information regarding the composition of significant items is provided in Note 3: Significant Items.

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Corporate Directory

Head Office and Registered Office SGH Limited ABN: 46 142 003 469 Level 30, 175 Liverpool Street Sydney NSW 2000 02 8777 7574

Key Operating Businesses WesTrac WA

128–136 Great Eastern Highway South Guildford WA 6055 08 9377 9444

WesTrac NSW

1 WesTrac Drive Tomago NSW 2322 02 4964 5000

WesTrac ACT 78 Sheppard Street Hume ACT 2620 02 6290 4500

Allight

12 Hoskins Road Landsdale WA 6065 08 9302 7000

Boral

Level 3, Triniti 2 39 Delhi Road North Ryde NSW 2113 02 9220 6300

Coates – Head Office Level 1, 201 Coward Street Mascot NSW 2020 13 15 52

Coates – East Business Unit 6 Greenhills Avenue Moorebank NSW 2170 13 15 52

Coates – South Business Unit 120 South Gippsland Highway Dandenong VIC 3175 13 15 52

Coates – North Business Unit 56–61 Meakin Road Meadowbrook QLD 4131 13 15 52

Coates – West Business Unit 18 Wheeler Street Belmont WA 6104 13 15 52

SGH Energy Suites 323/325 St Kilda Rd Towers 1 Queens Road Melbourne VIC 3004 03 7053 1149

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