DELFI LIMITED INTERIM

Statement of Financial Position

Balance Sheet Analysis (Figures are at period end) (In US$ Million) 30 Jun 2026 31 Dec 2025 Comments Cash and Cash Equivalents 63.3 68.0 Trade Receivables 80.2 76.8  Disciplined management of receivables limited increase during high seasonal sales Inventories 97.6 117.0  Inventory levels decreased in line with sales activity from combined Valentine’s Day and Lebaran festive period Other Assets 57.3 53.9 Fixed Assets, Intangible Assets & Investments 110.6 120.8  Less fixed assets reflects disciplined capital expenditure during 1H 2026 Total Assets 409.0 436.5 Trade Payables 35.8 59.9  In line with reduced inventories Other Liabilities 84.0 82.9 Total Borrowings 20.3 14.5 Working Capital Facilities/Trade Finance 18.2 14.5 Term Loan 2.1 - Total Equity 268.9 279.2 Key Ratios Current Ratio 2.27 2.10 Return on Equity 9.4% 12.2%* Inventory Days 99 124 Receivables Days 54 60 Payable Days 44 58 13 * RelatestoFY2025auditedfigures. C O R P O R A T E P R E S E N T A T I O N Cash Flow Applications  Strong operating cash flow and disciplined capital expenditures generated the free cash flow to support shareholder returns (InUS$ Million) 30Jun2026 EBITDA 23.4 ChangesinOperatingCashFlow IncreaseinWorkingCapital (4.1) TaxExpensePaid (7.3) InterestIncomeReceived 2.0 OperatingCashFlow 14.0 CapitalExpenditure (2.3) AdvancesforpurchaseofPPE (1.5) FreeCashFlow 10.1 OtherInvestingActivities (7.6) FinancingActivities: RepaymentofBorrowings,NetofProceeds (2.1) ProceedsfromWorkingCapitalFinancing 5.8 InterestExpensePaid (0.4) DividendPayment (10.5) NetCashMovement (4.7) 14 C O R P O R A T E P R E S E N T A T I O N Thank You 15 C O R P O R A T E P R E S E N T A T I O N