HAP SENG CONSOLIDATED BERHAD INTERIM

Financial highlights

Quarterly rpt on consolidated results for the financial period ended 31 Mar 2026 HAP SENG CONSOLIDATED BERHAD Financial Year End 31 Dec 2026 Quarter 1 Qtr Quarterly report for the financial period ended 31 Mar 2026 The figures have not been audited Attachments QtrlyReport 31 Mar 2026 - HSCB.pdf 503.7 kB Default Currency Other Currency Currency: Malaysian Ringgit (MYR) SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2026 INDIVIDUAL PERIOD CUMULATIVE PERIOD CURRENT YEAR QUARTER PRECEDING YEAR CORRESPONDING QUARTER CURRENT YEAR TO DATE PRECEDING YEAR CORRESPONDING PERIOD 31 Mar 2026 31 Mar 2025 31 Mar 2026 31 Mar 2025 MYR'000 MYR'000 MYR'000 MYR'000 1 Revenue 1,189,998 1,176,125 1,189,998 1,176,125 2 Profit/(loss) before tax 143,804 170,880 143,804 170,880 3 Profit/(loss) for the period 96,156 116,699 96,156 116,699 4 Profit/(loss) attributable to ordinary equity holders of the parent 94,733 101,672 94,733 101,672 5 Basic earnings/(loss) per share (Subunit) 3.81 4.08 3.81 4.08 6 Proposed/Declared dividend per share (Subunit) 10.00 10.00 10.00 10.00 AS AT END OF CURRENT QUARTER AS AT PRECEDING FINANCIAL YEAR END 7 Net assets per share attributable to ordinary equity holders of the parent 3.2200 3.1900 Remarks : Profit before tax included the one-time prospective adjustment due to change in accounting estimates arising from the revision of certain key assumptions used in the valuation of biological asset which aligns with market practice of majority plantation companies listed on Bursa Securities and enhances comparability with industry peers. This adjustment has resulted in a reduction in value of biological assets and a corresponding loss from fair value adjustment of biological assets recognised of RM28.958 million (as disclosed in Note 2 of Part A). Excluding this one-time adjustment, profit before tax for the current quarter and year-to-date would have been RM172.762 million i.e. marginally above the preceding year corresponding quarter/ period. Definition of Subunit: In a currency system, there is usually a main unit (base) and subunit that is a fraction amount of the main unit. Example for the subunit as follows: Country Base Unit Subunit Malaysia Ringgit Sen United States Dollar Cent United Kingdom Pound Pence Currency: SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2026 INDIVIDUAL PERIOD CUMULATIVE PERIOD CURRENT YEAR QUARTER PRECEDING YEAR CORRESPONDING QUARTE