ENGRO CORPORATION LIMITED INTERIM

Financial Statements

EnGro Corporation Limited and its Subsidiaries Condensed Interim Financial Information As at and for the half year ended 30 June 2026 Condensed interim consolidated statement of comprehensive income For the half year ended 30 June 2026 Group 1H2026 1H2025 Change $’000 $’000 % Profit for the period 35,194 8,652 306.8 Other comprehensive income Items that will not be reclassified to profit or loss: Net change in fair value of equity investments at fair value through other comprehensive income (1,291) (599) 115.5 Items that are or may be reclassified subsequently to profit or loss: Foreign currency translation differences – foreign operations 455 (2,185) 120.8 Share of foreign currency translation differences of associates and joint ventures 1,412 (2,756) 151.2 Exchange differences on monetary items forming part of net investment in foreign operations 277 (2,628) 110.5 2,144 (7,569) 128.3 Other comprehensive income for the period, net of tax 853 (8,168) 110.4 Total comprehensive income for the period 36,047 484 7,347.7 Total comprehensive income attributable to: Owners of the Company 36,169 610 5,829.3 Non-controlling interests (122) (126) (3.2) Total comprehensive income for the period 36,047 484 7,347.7 n.m. – not meaningful 2 EnGro Corporation Limited and its Subsidiaries Condensed Interim Financial Information As at and for the half year ended 30 June 2026 Condensed interim statements of financial position As at 30 June 2026 Group Company As at As at As at As at Note 30 Jun 2026 31 Dec 2025 30 Jun 2026 31 Dec 2025 $’000 $’000 $’000 $’000 Assets Property, plant and equipment 11 39,991 38,367 7,401 7,374 Subsidiaries - - 79,591 79,362 Intangible assets 500 532 410 434 Investment properties 12 2,707 2,733 - - Associates and joint ventures 13 45,497 51,175 29,162 29,162 Other investments 14 117,722 87,999 13,910 13,860 Loan to subsidiaries - - 13,072 8,551 Other assets 78 78 78 78 Right-of-use assets 15 19,015 19,706 6,954 7,310 Deferred tax assets 499 497 - - Lease receivables - - 183 207 Non-current assets 226,009 201,087 150,761 146,338 Other investments 14 916 852 - - Inventories 16 9,105 11,690 5,252 6,892 Trade and other receivables 17 95,521 72,969 45,784 42,918 Loan to subsidiaries - - 5,921 4,155 Lease receivables - - 48 47 Cash and cash equivalents 62,466 68,271 42,677 46,092 Current assets 168,008 153,782 99,682 100,104 Total assets 394,017 354,869