LUM CHANG HOLDINGS LIMITED INTERIM

Financial Statements

Lum Chang Holdings Limited and its subsidiaries Condensed Interim Consolidated Income Statement and Statement of Comprehensive Income Group 6 months 6 months ended ended Increase/ Note 31 December 31 December (decrease) 2025 2024 ("1H2026") ("1H2025") $’000 $’000 % Revenue 4.2 220,554 239,034 (8%) Cost of sales (190,900) (219,605) (13%) Gross profit 29,654 19,429 53% Other income 5.1 1,323 1,723 (23%) Other gains – net 5.1 106 96 10% Expenses - Distribution and marketing (103) (136) (24%) - Administrative and general (16,725) (13,111) 28% - Finance (679) (1,088) (38%) Share of (losses)/profits of: - associated companies (14) 1,487 NM* - joint ventures (78) (1,808) (96%) Profit before income tax 13,484 6,592 105% Income tax expense 6 (2,873) (1,818) 58% Net profit 10,611 4,774 122% Net profit attributable to: Equity holders of the Company 7,257 3,495 108% Non-controlling interests 3,354 1,279 162% 10,611 4,774 122% Earnings per ordinary share attributable to the equity holders of the Company (cents per share) 8 - Basic 1.94 0.93 109% - Diluted 1.94 0.93 109% Note *: "NM" denotes not meaningful 3 Lum Chang Holdings Limited and its subsidiaries Condensed Interim Consolidated Income Statement and Statement of Comprehensive Income (continued) Group 6 months 6 months ended ended Increase/ Note 31 December 31 December (decrease) 2025 2024 ("1H2026") ("1H2025") $’000 $’000 % Net profit 10,611 4,774 122% Other comprehensive income: Items that may be reclassified subsequently to profit or loss: Currency translation differences arising from consolidation – Gains 2,336 2,117 10% – Reclassification 18 19 (5%) 2,354 2,136 10% Items that will not be reclassified subsequently to profit or loss: Currency translation differences arising from consolidation – Gains 1 5 (80%) Financial assets, at fair value through other comprehensive income (“FVOCI”) – Fair value gains 3,169 76 4070% 3,170 81 3814% Other comprehensive income for 5,524 2,217 149% the period, net of tax Total comprehensive income for the period 16,135 6,991 131% Total comprehensive income attributable to: Equity holders of the Company 12,780 5,707 124% Non-controlling interests 3,355 1,284 161% 16,135 6,991 131% Note *: "NM" denotes not meaningful 4 Lum Chang Holdings Limited and its subsidiaries Condensed Interim Balance Sheet Group Company 31 December 30 June 31 December 30 June Note 2025 2025 2025 2025 $’000