ATTIKA GROUP LTD. INTERIM

Statement of Financial Position

ATTIKA GROUP LTD. (Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C) CONDENSED INTERIM STATEMENTS OF FINANCIAL POSITION FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Group Company As at As at As at As at 31-Dec-2025 31-Dec-2024 31-Dec-2025 31-Dec-2024 (Unaudited) (Audited) (Unaudited) (Audited) ASSETS Note S$’000 S$’000 S$’000 S$’000 Non-current assets Property, plant and equipment 10 5,835 5,937 – – Investment properties 11 8,406 1,543 – – Right-of-use assets 12 5,106 5,239 – – Financial assets at fair value through profit or loss (“FVTPL”) 467 467 – – Investment in subsidiaries – – 4,104 4,094 19,814 13,186 4,104 4,094 Current assets Trade and other receivables 13 10,016 8,932 2,537 – Contract assets 7,571 3,543 – – Tax recoverable 201 184 – – Cash and cash equivalents 6,819 9,180 2,204 4,493 24,607 21,839 4,741 4,493 Total assets 44,421 35,025 8,845 8,587 EQUITY AND LIABILITIES EQUITY Share capital 14 8,481 8,481 8,481 8,481 Retained earnings/(accumulated losses) 6,270 3,910 169 (101) Merger reserves (2,094) (2,094) – – 12,657 10,297 8,650 8,380 Non-current liabilities Bank borrowings 15 13,487 9,261 – – Lease liabilities 16 540 520 – – Total non-current liabilities 14,027 9,781 – – Current liabilities Trade and other payables 17 11,348 8,263 195 207 Contract liabilities 5,716 4,710 – – Lease liabilities 16 117 114 – – Bank borrowings 15 556 1,860 – – Total current liabilities 17,737 14,947 195 207 Total liabilities 31,764 24,728 195 207 Total equity and liabilities 44,421 35,025 8,845 8,587 3 ATTIKA GROUP LTD. (Incorporated in the Republic of Singapore) (Company Registration Number: 202432308C) CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Share Retained Merger Total capital earnings reserve equity S$’000 S$’000 S$’000 S$’000 Note Group Balance at 1 January 2024 2,000 2,094 – 4,094 Issuance of shares pursuant to the restructuring exercise 2 2,094 – (2,094) - Issuance of ordinary shares pursuant to the initial public offering 4,620 – – 4,620 Capitalisation of share issuance expenses (233) – – (233) Profit and total comprehensive income for the financial year – 2,816 – 2,816 Dividends 18 – (1,000) – (1,000) Balance at 31 December 2024 8,481 3,910 (2,094) 10,297 Profit and total comprehensive income for the financial year – 3,360 – 3,360 Dividends – (1,000) – (1,000) Balanc