TECHNA-X BERHAD — Interim / Quarterly Report 2026

May 28, 2026

TECHNA-X BERHAD

QUARTERLY REPORT ON CONSOLIDATED RESULTS

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

• THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

| | Unaudited
as at
31-Mar-26 | Audited
as at
31-Dec-25 |
| --- | --- | --- |
| | RM'000 | RM'000 |
| Non Current Assets | | |
| Property, plant and equipment | 4,730 | 4,972 |
| Investment in associates | - | - |
| Other Investment | - | - |
| Other Receivables | - | - |
| Right of use assets | 4,833 | 4,912 |
| Intangible assets | - | - |
| Deferred tax asset | - | - |
| | 9,563 | 9,884 |
| Current Assets | | |
| Inventories | 375 | 429 |
| Trade receivables | 67 | 140 |
| Other receivables, deposits and prepayments | 10,739 | 9,680 |
| Amount owing by an associate | - | - |
| Tax recoverable | 51 | 51 |
| Bank balances and cash | 406 | 277 |
| | 11,638 | 10,577 |
| Assets held for sales | 57,711 | 57,711 |
| Total Assets | 78,912 | 78,172 |
| Shareholders' Fund | | |
| Share capital | 63,473 | 63,281 |
| Reserves | (31,614) | (31,522) |
| | 31,859 | 31,759 |
| Non-controlling interest | (1,931) | (1,930) |
| | 29,928 | 29,829 |
| Current Liabilities | | |
| Trade payables | 1,339 | 1,309 |
| Other payables and accrued expenses | 8,193 | 7,459 |
| Amount owing to an associate | 4 | 4 |
| Lease liabilities | 4,352 | 4,346 |
| Borrowings | - | - |
| Provision for taxation | - | 28 |
| | 13,888 | 13,146 |
| Liabilities held for sales | 34,053 | 34,053 |
| | 47,941 | 47,199 |
| Non Current Liabilities | | |
| Other payable | - | - |
| Lease liabilities | 1,043 | 1,144 |
| Deferred tax liabilities | - | - |
| | 1,043 | 1,144 |
| Total Equity and Liabilities | 78,912 | 78,172 |
| Net assets per share (RM) | 0.109 | 0.110 |

NOTES:

• The above Condensed Consolidated Statement of Financial Position and Other Comprehensive Income should be read in conjunction with the Audited Financial Statements for the financial period ended 31 December 2025.
• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

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TECHNA-X BERHAD

QUARTERLY REPORT ON CONSOLIDATED RESULTS

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

• THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

	Sixth quarter ended		Financial period ended
	Unaudited		Unaudited
	Current Period	Preceding Period	Current Period	Preceding Period
	31-Mar-26	-	31-Mar-26	-
	RM'000	RM'000	RM'000	RM'000
Continuing Operations
Revenue	3,731	N/A	3,731	N/A
Cost of sales	(1,155)	N/A	(1,155)	N/A
Gross profit	2,576	N/A	2,576	N/A
Other income	12	N/A	12	N/A
Operating expenses	(2,522)	N/A	(2,522)	N/A
Finance cost	(15)	N/A	(15)	N/A
	(2,525)	N/A	(2,525)	N/A
Share of results in associate company	-	N/A	-	N/A
Profit before tax from continuing operations	51	N/A	51	N/A
Taxation	(4)	N/A	(4)	N/A
Profit for the period from continuing operations	47	N/A	47	N/A
Discontinued Operations
Profit for the period from discontinued operations	-	N/A	-	N/A
Total profit/(loss) for the period	47	N/A	47	N/A
Other comprehensive income/(expense):
Items that will be reclassified subsequently to profit or loss:
Exchange difference arising from translation of foreign operations	21	N/A	21	N/A
Total comprehensive (expense)/income for the period	68	N/A	68	N/A
Profit/(loss) attributable to
Equity holders of the Company	47	N/A	47	N/A
Minority interest	-	N/A	-	N/A
	47	N/A	47	N/A
Total comprehensive (expense)/income attributable to
Equity holders of the Company	68	N/A	68	N/A
Minority interest	-	N/A	-	N/A
	68	N/A	68	N/A
Profit/(loss) per share attributable to equity holders of the Company (sen)
- basic (sen)	0.02	N/A	0.02	N/A
- fully diluted (sen)	0.02	N/A	0.02	N/A

NOTES:

• The above Condensed Consolidated Statement of Financial Position and Other Comprehensive Income should be read in conjunction with the Audited Financial Statements for the financial period ended 31 December 2025.
• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

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TECHNA-X BERHAD

QUARTERLY REPORT ON CONSOLIDATED RESULTS

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

• THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

	Non-distributable reserves				Distributable reserve
	Share capital RM'000	Foreign currency translation reserve RM'000	Shares Option reserve RM'000	ESOS reserve RM'000	(Accumulated losses) / Retained Profits RM'000	Sub-total RM'000	Non-controlling interest RM'000	Total RM'000
Balance as of January 1, 2026	63,281	251	-	3,025	(34,798)	31,759	(1,931)	29,828
Legal entity adjustment in accordance with FRS 3 Issue of shares:						-		-
Exercise of ESOS	192	-	-	(160)	-	32	-	32
(Loss)/profit for the period	-	-	-	-	47	47	-	47
Other comprehensive expense
Exchange difference arising from translation of foreign operations	-	21		-	-	21	-	21
Balance as of March 31, 2026	63,473	272	-	2,865	(34,751)	31,859	(1,931)	29,928

NOTES:

• The above Condensed Consolidated Statement of Financial Position and Other Comprehensive Income should be read in conjunction with the Audited Financial Statements for the financial period ended 31 December 2025.
• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

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TECHNA-X BERHAD

QUARTERLY REPORT ON CONSOLIDATED RESULTS

FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

• THE FIGURES HAVE NOT BEEN AUDITED

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

| | Unaudited
For the financial period ended
31-Mar-26 | |
| --- | --- | --- |
| | RM'000 | RM'000 |
| CASH FLOWS FROM OPERATING ACTIVITIES | | |
| Loss before tax from continuing operations | 51 | N/A |
| Profit/(loss) before tax from discontinued operations | - | N/A |
| Profit/(loss) for the period | 51 | - |
| Adjustments for: | | |
| Depreciation of property, plant and equipment | 263 | N/A |
| Depreciation of right of use assets | 79 | N/A |
| Amortisation of intangibles assets | - | N/A |
| Employee share option scheme granted | - | N/A |
| Impairment of intangible asset | - | N/A |
| Loss on disposal of property, plant and equipment | - | N/A |
| Loss on disposal of subsidiaries | - | N/A |
| Gain on early termination of lease | - | N/A |
| Interest expense | 15 | N/A |
| Waiver of debts | (12) | N/A |
| Share of associate's results | - | N/A |
| Operating profit/(loss) before working capital changes | 396 | - |
| (Increase) / Decrease in: | | |
| Inventories | 54 | N/A |
| Trade receivables | 73 | N/A |
| Other receivables, deposits and prepayments | (1,058) | N/A |
| Amount due by/(to) associate | - | N/A |
| Increase / (Decrease) in: | | |
| Trade payables | 30 | N/A |
| Other payables and accrued expenses | 743 | N/A |
| Cash used in operations | 238 | - |
| Interest paid | (15) | N/A |
| Tax (refund)/paid | (28) | N/A |
| Net cash used in operating activities | 195 | - |
| CASH FLOWS USED IN INVESTING ACTIVITIES | | |
| Acquisition of property, plant and equipment | (18) | N/A |
| Acquisition of intangible assets | - | N/A |
| Net cash inflow/(outflow) from disposal of subsidiary | - | N/A |
| Net cash used in investing activities | (18) | - |
| CASH FLOWS FROM FINANCING ACTIVITIES | | |
| Proceeds from Private placement | - | N/A |
| Proceeds from exercise of ESOS | 32 | N/A |
| Addition of lease payable | - | N/A |
| Repayment of lease payables | (90) | N/A |
| Net cash (used in)/generated from financing activities | (58) | - |
| NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS | 119 | N/A |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF THE FINANCIAL PERIOD | 277 | N/A |
| Effect of changes in exchange rates | 10 | N/A |
| CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL PERIOD | 406 | - |

NOTES:

• The above Condensed Consolidated Statement of Financial Position and Other Comprehensive Income should be read in conjunction with the Audited Financial Statements for the financial period ended 31 December 2025.
• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

A. EXPLANATORY NOTES PURSUANT TO MFRS 134 - INTERIM FINANCIAL REPORTING

A1. Basis of preparation

The interim financial report is unaudited and has been prepared in accordance with the requirements of MFRS 134: Interim Financial Reporting and Chapter 9.22 of the Listing Requirements of the Bursa Malaysia Securities Berhad ("BMSB").

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

The significant accounting policies and methods of computation applied in the unaudited interim financial statements are consistent with those adopted in the most recent audited annual financial statements for the financial period ended 31 December 2025, except for the adoption of the following Malaysian Financial Reporting Standards ("MFRSs") and amendments to MFRS for financial periods beginning on or after 1 January 2025: -

• Amendments to MFRS 121, "The Effect of Changes in Foreign Exchange Rates" (Lack of Exchangeability)

The above accounting standards and amendments to accounting standards effective during the financial period do not have any significant impact to the financial results and position of the Group.

Accounting standards and amendments to accounting standards that are applicable for the Group in the following periods but are not yet effective:

Annual periods beginning on/after 1 January 2026

• Amendments to MFRS 7 "Financial Instruments: Disclosures" and MFRS 9 "Financial Instruments" (Amendments to the Classification and Measurement of Financial Instruments)
• Amendments to MFRS 1, MFRS 7, MFRS 9, MFRS 10 and MFRS 107: Annual Improvements to MFRS Standards Volume 11
• Amendments to MFRS 9 and MFRS 7: Contracts Referencing Nature-dependent Electricity

Annual periods beginning on/after 1 January 2027

• MFRS 18 "Presentation and Disclosure in Financial Statements"
• MFRS 19 "Subsidiaries without Public Accountability: Disclosure"
• Amendments to MFRS 121: Translation to a Hyperinflationary Presentation Currency

Effective date yet to be determined by the Malaysian Accounting Standards Board

• Amendments to MFRS 10 and "Consolidated Financial Statements" and MFRS 128, "Investments in Associates and Joint Ventures" (Sale or Contribution of Assets between an Investor and its Associate or Joint Venture)

The adoption of the accounting standards and amendments to accounting standards are not expected to have any significant impact to the financial statements of the Group and of the Company.

A2. Audit report

The auditors' report on the audited financial statements for the period ended 30 June 2024 was qualified.

A3. Seasonal or cyclical factors

The operations of the Group are subject to consumer spending preference and general market condition in the F&B and digital technology industry.

A4. Unusual items

During the quarter under review, there were no items or events that arose, which affected assets, liabilities, equity, net income or cash flows, that are unusual by reason of their nature, size or incidence.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

A5. Changes in estimates

There were no changes in the estimates of amounts reported that have a material effect on the results in the quarter under review.

A6. Issuance, cancellations, repurchases, resale and repayments of debts and equity securities

Save as disclosed below, there were no issuances, cancellations, repurchases, resales and repayments of debt and equity securities during the current quarter:

I. On 13 March 2026, there was an exercise of options under the Employees' Share Option Scheme amounted to 1,148,149 ordinary shares issued at an exercise price of RM0.0270 per share.

The above issuances have thereby increased the Company's total issued numbers of shares to 273,441,003 and share capital to RM63,473,180 during the quarter under review.

A7. Dividends paid

There were no dividends paid during the quarter under review.

A8. Segmental information

Segment results by business activities

| | First quarter ended
31 March 2026 | | Financial period ended
31 March 2026 | |
| --- | --- | --- | --- | --- |
| | External revenue
RM'000 | Profit/(Loss)
before tax
RM'000 | External revenue
RM'000 | Profit/(Loss)
before tax
RM'000 |
| Technology driven food and beverage | 3,731 | 354 | 3,731 | 354 |
| Others | - | (303) | - | (303) |
| | 3,731 | 51 | 3,731 | 51 |

NOTES:
- The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

A9. Valuation of Property, Plant and Equipment

The property, plant and equipment of the Group have not been revalued during the quarter under review.

A10. Material Events Subsequent to the end of the Reporting Period

There were no other material events subsequent to the end of the reporting period and up to the date of this report.

A11. Changes in the composition of the Group

There were no changes in the composition of the Group during the quarter under review.

A12. Changes in contingent liabilities or contingent assets

There were no changes in the contingent liabilities or contingent assets of the Group during the quarter under review.

A13. Related party transactions

There was no related party transaction during the quarter under review.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

B. ADDITIONAL INFORMATION REQUIRED BY BURSA MALAYSIA LISTING REQUIREMENTS

B1. Review of performance

The revenue recorded by the technology-driven food & beverage business decreased significantly to approximately RM3.7 million in the current quarter, compared to approximately RM15.3 million recorded in the corresponding quarter of the previous year. The decrease was mainly attributable to the disposal activities undertaken by the Group, which resulted in lower operating scale and reduced outlet operations during the current quarter under review.

Revenue from the digital & technology businesses, including the contribution from the energy storage business, amounted to approximately RM0.11 million in the corresponding quarter of the previous year, whereas no such revenue was recorded in the current quarter following the disposal of the related business segment.

Cost of sales for the technology-driven food & beverage business decreased to approximately RM1.2 million in the current quarter from RM5.4 million in the corresponding quarter of the previous year, in line with the lower revenue recorded. Cost of sales for the digital & technology businesses decreased from approximately RM0.06 million in the corresponding quarter of the previous year to nil in the current quarter.

Operating expenses for the current quarter amounted to approximately RM2.5 million, significantly lower than RM10.9 million recorded in the corresponding quarter of the previous year. The reduction was mainly attributable to lower operating scale following the disposal activities undertaken by the Group, resulting in lower staff costs, rental, depreciation and other overhead expenses incurred during the current quarter.

As a result of the above, the Group recorded a gain before tax of approximately RM0.05 million in the current quarter, compared to a loss before tax of approximately RM1.6 million in the corresponding quarter of the previous year.

B2. Variation of results against preceding quarter

The revenue recorded by the Group's technology-driven food & beverage business decreased slightly to approximately RM3.7 million in the current quarter, compared to RM4.0 million in the preceding quarter ended 31 December 2025. The decrease was mainly attributable to lower consumer spending during the Ramadan fasting month, which resulted in reduced customer traffic and sales contribution during the quarter under review.

The Group's gross profit amounted to approximately RM2.6 million in the current quarter, compared to RM2.7 million recorded in the preceding quarter, in line with the lower revenue achieved during the quarter.

Operating expenses for the current quarter amounted to approximately RM2.5 million, compared to RM3.8 million in the preceding quarter. The decrease was mainly attributable to lower administrative and operational expenses incurred during the current quarter.

After taking into consideration other income and operating expenses, the Group recorded a profit before tax of approximately RM0.05 million in the current quarter, compared to a loss before tax of approximately RM1.4 million in the preceding quarter. The improvement in performance was mainly attributable to lower operating expenses recorded in the current quarter despite the lower revenue contribution during the quarter under review.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

B3. Current year prospects

Technology driven food and beverage

The Group, through Craveat International, has been a leading operator in the F&B casual dining space for over 20 years, with core brands TGI Fridays (Beijing region) and Italianries. For the current year, the Group plans to move away from the franchisee/franchisor model and focus on directly owned brands, which provide higher value and greater control over operations and growth.

B4. Variation on forecast profit / Profit guarantee

The Group did not issue any profit forecast nor profit guarantee during the current financial period to date.

B5. Current year taxation

A reconciliation of income tax expense applicable to profit/(loss) before taxation at the statutory income tax rate to income tax expense at the effective income tax rate of the Group is as follows:

	First quarter ended 31 Mar 2026 RM'000	Financial period ended 31 Mar 2026 RM'000
Profit/(loss) before taxation	51	51
Less: Profit/(loss) from discontinued operations	-	-
Loss from continuing operations	51	51
Taxation at statutory tax rate of 24%	12	12
Expenses not deductible for tax purposes	76	76
Income not subject to tax	(84)	(84)
Utilisation of tax losses not previously recognized	-	-
Taxation for the financial year	4	4

NOTES:

• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

B6. Corporate proposals

On 26 May 2026, TA Securities Holdings Berhad, on behalf of the Board of Directors of the Company, announced the following proposals:

(i) proposed reduction of RM38.0 million of the Company's issued share capital pursuant to Section 117 of the Companies Act 2016;
(ii) proposed settlement of debts amounting to approximately RM1.17 million via the issuance of 77,710,000 new ordinary shares at an issue price of RM0.015 per share;
(iii) proposed private placement of up to 111,484,300 new ordinary shares, representing up to 30% of the total number of issued shares of the Company (excluding treasury shares, if any);
(iv) proposed termination of the existing Employees' Share Option Scheme ("ESOS 2021"); and
(v) proposed establishment of a new Employees' Share Option Scheme ("ESOS") of up to 15% of the total number of issued shares of the Company (excluding treasury shares, if any)

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

B7. Lease payable

| | 31 Mar 2026
RM'000 | 31 Dec 2025
RM'000 |
| --- | --- | --- |
| Secured | | |
| Lease liabilities | 5,395 | 5,490 |
| Analysed as | | |
| Repayable within twelve months | 4,352 | 4,346 |
| Repayable after twelve months | 1,043 | 1,144 |

B8. Material litigation

Saraleana Nattaya Binti Azmi (“the Vendor”) vs. Techna-X Berhad (“the Company”)

Under a sale and purchase agreement dated 10 February 2021, the Company acquired 10,000,000 ordinary shares, representing 25% of the entire issued and paid-up capital of MBits Digital Sdn. Bhd. from the Vendor for RM12,500,000. The Vendor has filed a suit against the Company, claiming an outstanding balance of RM10,452,000 from this transaction.

On 5 May 2025, the High Court dismissed the Vendor’s claim in its entirety and ordered the Vendor to pay costs of RM20,000 and an Allocator fee of RM800. The Vendor subsequently filed a Notice of Appeal on 14 May 2025.

Following compliance with the Court’s directions, the Court on 9 December 2025 allowed the Appellant’s Motion with costs of RM10,000 to be paid by the Appellant. The Appellant was granted 14 days from 9 December 2025 to file and serve the Records of Appeal, failing which the Appeal would be struck out. The hearing for the striking out of the Appeal is fixed on 27 February 2026 at the Court of Appeal.

Subsequently, the Appellant filed a Notice of Motion seeking leave to appeal to the Federal Court. Pursuant to Case Management held on 21 April 2026, the Court issued the following directions:

• The Applicant to file Affidavit in Reply by 5 May 2026;
• Parties to file Written Submissions by 11 August 2026;
• Next Case Management fixed on 12 August 2026; and
• Hearing fixed on 26 August 2026.

The Company continues to monitor the appeal and will make further announcements of any material developments.

Techna-X Berhad vs. Saraleana Nattaya Binti Azmi (Fraudulent Misrepresentation Claim)

The Company has filed a claim against the Vendor for fraudulent misrepresentation, alleging that it was induced to purchase 25% of MBits Digital shares for RM12,500,000. The Company paid RM4,048,000 while the remaining balance was paid by TAP Partners Sdn. Bhd. and Debut Supreme Capital Sdn. Bhd. The Company seeks rescission of the Share Purchase Agreement and refund of the amount paid.

The Defendant filed an application to stay the proceedings pending the outcome of its appeal in the High Court case mentioned above. The Company is opposing the stay application and seeks dismissal with costs. The case management has been completed, with the filing of affidavits in reply and written submissions in accordance with the Court’s directions. The hearing of the stay application and overall proceedings is scheduled for 2 December 2025 at the High Court of Malaya, Kuala Lumpur (Commercial Division 2).

The parties are currently complying with pre-trial directions. The matter is fixed for Case Management on 5 February 2026. The Company will continue to monitor developments and disclose any material updates.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

B8. Material litigation (continued)

Techna-X Berhad vs. Muhammad Aiman Loh Bin Abdullah & Alco Sdn. Bhd.

On 12 February 2026, the Company commenced legal action by filing a Writ of Summons in the Sessions Court of Kuala Lumpur under Civil Suit No. WA-B52NCC-366-02/2026 against Muhammad Aiman Loh Bin Abdullah and Alco Sdn. Bhd.

On 23 September 2024, the Company entered into a Share Sale and Purchase Agreement ("SSPA") with Muhammad Aiman Loh Bin Abdullah in relation to the proposed acquisition of Alco Sdn. Bhd., and paid a refundable deposit of RM500,000. The SSPA was conditional upon the fulfilment of certain conditions precedent within the stipulated period. As the conditions precedent were not fulfilled, the Company served a Notice of Termination cum Demand on 21 October 2025 seeking, inter alia, a refund of the RM500,000 deposit.

As no response or payment was received, the Company has commenced legal proceedings to recover the said sum.

The First Defendant has entered appearance in the proceedings. However, no appearance was entered by the Second Defendant. Accordingly, judgment in default was entered against the Second Defendant.

The Court has ordered the Second Defendant to pay the Company:

• RM500,000 being the deposit sum;
• general damages to be assessed by the Court; and
• interest at the rate of 5% per annum on the sum of RM500,000 from the date of judgment until full settlement.

The matter will proceed for further assessment of damages against the First Defendant. The Company will continue to monitor the proceedings and will make further announcements as and when there are any material developments.

As at the date of this report, save for liabilities already recognised in the financial statements, the Group is not engaged in any material litigation which, in the opinion of the Board of Directors, would have a material effect on the financial position or business operations of the Group.

B9. Dividends

No dividends had been declared in respect of the current quarter under review.

B10. Profit/(Loss) per share

(a) Basic profit/(loss) per share

The profit/(loss) per share has been calculated based on the consolidated profit/(loss) for the financial year attributable to owners of the Company and the weighted average number of ordinary shares in issue during the current quarter.

	First quarter ended 31 Mar 2026	Financial period ended 31 Mar 2026
Profit/(loss) per share
Profit/(loss) for the period attributable to the equity holders of the Company from: (RM'000)
- continuing operations	47	47
- discontinued operations	-	-
	47	47
Number / Weighted average number of shares in issue ('000)	273,250	273,250
Profit/(loss) per share (sen)
- continuing operations	0.02	0.02
- discontinued operations	-	-
	0.02	0.02

NOTES:

• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

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TECHNA-X BERHAD [Registration No. 200601012477 (Company No.: 732227-T)]
Incorporated in Malaysia Notes to the quarterly report – 31 March 2026

B10. Profit/(Loss) per share (continued)

(b) Diluted profit/(loss) per share

For the purpose of calculating diluted profit/(loss) per share, consolidated profit/(loss) attributable to owners of the Company, adjusted for dilutive adjustments is divided by weighted average number of ordinary shares in issue during the financial period, adjusted for the dilutive effects of all potential ordinary shares.

	First quarter ended 31 Mar 2026	Financial period ended 31 Mar 2026
Diluted profit/(loss) per share
Profit/(loss) for the period attributable to the equity holders of the Company from: (RM'000)
- continuing operations	47	47
- discontinued operations	-	-
	47	47
Adjustment in respect of RCN (RM'000)	*	*
Profit/(loss) for the year after dilutive adjustment (RM'000)	47	47
Number / Weighted average number of shares in issue ('000)	273,250	273,250
Adjustment in respect of RCN and ESOS (RM'000)	-	-
Adjusted weighted average number of shares in issue ('000)	273,250	273,250
Diluted profit/(loss) per share (sen)
- continuing operations	0.02	0.02
- discontinued operations	-	-
	0.02	0.02

NOTES:

• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

B11. Profit/(loss) before tax

Profit/(loss) before tax is derived after charging/(crediting):

	First quarter ended 31 Mar 2026 RM'000	Financial period ended 31 Mar 2026 RM'000
Other income	12	12
Finance cost	(15)	(15)
Depreciation of property, plant and equipment	(263)	(263)
Depreciation of right-of-use-asset	(79)	(79)

NOTES:

• The Group changed its financial year end to an 18-month period from 1 July 2024 to 31 December 2025, resulting in no comparative figures for the three months ended 31 Dec 2025.

By Order of the Board

WONG YOUN KIM
Secretary