ASHMORE GROUP PLC ANNUALOther Disclosures

Financial Statements

2) Basis of preparation The Group and Company financial statements for the year ended 30 June 2026 have been prepared in accordance with UK-adopted international accounting standards. The financial statements have been prepared on a going concern basis. The Company has taken advantage of the exemption in section 408 of the Companies Act 2006 that allows it not to present its individual statement of comprehensive income and related notes. Going concern The Board of Directors has considered the resilience of the Group, taking into account its current financial position, and the principal and emerging risks facing the business in the context of the current economic outlook. The Board reviewed cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements which indicate that the Group will have sufficient funds to meet its liabilities as they fall due for that period. The Board applied stressed scenarios, including severe but plausible downside assumptions on AuM, profitability of the Group and known commitments. While there are wider market uncertainties that may impact the Group, the stressed scenarios, which assumed a significant reduction in revenue for the entire forecast period, show that the Group and Company would continue to meet their liabilities as they fall due for a period of at least 12 months from the date of approval of the annual financial statements. The financial statements have therefore been prepared on a going concern basis. Principal estimates and judgements The preparation of the Group’s consolidated financial statements in accordance with UK-adopted International Financial Reporting Standards (IFRS) requires management to make estimates and apply judgements that affect the reported amounts of assets, liabilities, income, and expenses. These estimates and judgements are periodically evaluated based on historical experience, current conditions, and expectations of future events that are considered reasonable under the circumstances. Actual outcomes may differ from these estimates. In preparing the financial statements, the key source of estimation uncertainty at the reporting date results from the Group’s valuation of level 3 financial assets and liabilities using unobservable inputs (see note 19). The key accounting judgement is the assessment of whether certain funds with seed capital inves