Announcement PDF ABN 13 637 559 847 Chariot Resources Limited Interim Financial Report For the Half-Year Ended 30 June 2026 Chariot Resources | Interim Financial Report 2026 2 | P a g e Contents Contents..................................................................................................................................................2 Corporate Directory................................................................................................................................3 Directors’ Report.....................................................................................................................................4 Auditor’s Independence Declaration....................................................................................................10 Condensed Consolidated Statement of Profit or Loss and...................................................................11 Condensed Consolidated Statement of Financial Position...................................................................12 Condensed Consolidated Statement of Changes in Equity...................................................................13 Condensed Consolidated Statement of Cash Flows .............................................................................14 Notes to the Condensed Consolidated Financial Statements ..............................................................15 Directors’ Declaration...........................................................................................................................23 Independent Auditor’s Report..............................................................................................................24 Chariot Resources | Interim Financial Report 2026 3 | P a g e Corporate Directory Directors Shanthar Pathmanathan | Managing Director & CEO Frederick Forni | Executive Director Phil Nolis | Non-Executive Director Joint Company Secretaries Aaron Gates and Steven Wood Registered Office Level 5, 191 St Georges Terrace Perth WA 6000 Auditors Moore Australia Audit (WA) Level 15, Exchange Tower 2 The Esplanade Perth Western Australia 6000 Bankers National Australia Bank Limited Gateway Building Cnr Marmion and Davy Streets Booragoon Western Australia 6154 Share Registry Automic Pty Ltd Level 5, 191 St Georges Terrace Perth Western Australia 6000 Website www.chariotcorporation.com ABN 13 637 559 847 Securities Exchange Listing ASX Code: CC9, CC9O Chariot Resources | Interim Financial Report 2026 4 | P a g e Directors’ Report The Directors of Chariot Resources Limited and its controlled entities (‘the Company’, ‘Chariot’ or ‘Consolidated Group’) present their Interim Financial Report for the half-year ended 30 June 2026. Directors The Directors of the Company in office at any time during or since the end of the period are: • Shanthar Pathmanathan | Managing Director and Chief Executive Officer • Frederick Peter Forni | Executive Director • Phil Nolis | Non-Executive Director (appointed 29 May 2026) • Brendan Borg| Non-Executive Director (resigned 29 May 2026) Directors have been in office since the start of the period to the date of this report unless otherwise stated. Principal Activities The Company is a mineral exploration company focused on discovering and developing high grade and near surface lithium opportunities predominately in the United States and Nigeria. Review of Operations The Directors’ present their review of operations for the half-year ended 30 June 2026 in the following segments: • Lithium Portfolio Review • Corporate Review Lithium Portfolio Review Chariot Resources Ltd (“Chariot” or the “Company”) is an exploration company focused on discovering and developing high-grade and near surface lithium opportunities in the United States and Nigeria. In addition to the Nigeria lithium portfolio, which the Company is in the process of acquiring, Chariot has two core projects and a minority interest in two claystone lithium projects in the United States. The Nigeria portfolio of hard-rock lithium assets consists of four project clusters (Fonlo, Gbugbu, Iganna, and Saki) in the Oyo and Kwara states which cover approximately 257.1 square kilometres and are comprised of 11 mineral titles, being 8 exploration licences and 3 small-scale mining leases (which are in the process of being converted to mining leases). These assets represent one of the largest portfolios of lithium assets in the country and have a history of significant artisanal lithium mining. The Company’s core U.S. assets are the Black Mountain Project (hard rock lithium), located in Central Wyoming, and the Resurgent Project (claystone lithium), located in the McDermitt Caldera (NV, OR). Both projects have assay results from initial exploration indicating high-grade lithium mineralisation at surface. In addition, Chariot holds a portfolio interest in certain properties prospective for claystone hosted lithium located in the State of Nevada in the United States through its interest in Mustang Lithium LLC. Nigeria During the half-year, the Company progressed its acquisition of a 66.667% interest in one of the largest portfolios of hard-rock lithium assets in Nigeria from Continental Lithium Limited (“Continental”). The Chariot Resources | Interim Financial Report 2026 5 | P a g e portfolio is to be held by C&C Minerals Limited (“C&C Minerals”), a joint venture company owned 66.667% by Chariot and 33.333% by Continental, and establishes Chariot’s presence in the rapidly expanding Africa–China lithium supply corridor. Completion of the acquisition remains subject to the satisfaction of the outstanding conditions precedent. During the half-year, the Company advanced discussions with a number of potential strategic, offtake and funding partners in respect of the Nigeria portfolio. On 2 January 2026 and 8 January 2026, the Company announced non-binding memoranda of understanding with Shanghai GreatPower Nickel & Cobalt Materials Co., Ltd and Fujian Jinjianqiao New Energy Technology Co., Ltd respectively, each contemplating the sale of direct shipping ore (“DSO”), longer-term spodumene concentrate offtake and potential offtake prepayment financing. After the reporting date, the Company, C&C Minerals, C&D (Hainan) Co., Ltd (“C&D”) and Hong Kong ZhongNuo Energy Limited (“ZhongNuo”) executed a term sheet in respect of a proposed partner-funded drilling, potential trial-mining and DSO offtake program at one project to be selected from the Fonlo, Iganna and Saki project areas. ZhongNuo would fund and undertake a minimum 1,500 metre diamond drilling program and, subject to satisfactory results and the parties agreeing to proceed, would fund and operate trial mining capped at a maximum of 240,000 tonnes of DSO, with C&D purchasing all DSO under a market-linked pricing formula. Refer to the ASX announcement dated 18 August 2026 for more details. On 10 March 2026, the Company announced that the Nigerian Mining Cadastre Office (“MCO”) had approved the transfer of six licences from Continental to C&C Minerals. On 9 April 2026, the Company announced that independent quantitative mineralogical testwork completed by the University of British Columbia had identified spodumene in all six previously disclosed verification samples from the Fonlo and Iganna projects, with quantified phase abundances ranging from 28.4 wt% to 75.3 wt% of identified crystalline phases. On 29 April 2026, the Company announced that the MCO had endorsed and reissued five licences in the name of C&C Minerals, and that Chariot and Continental had executed a second deed of variation extending the end date for satisfaction of the conditions precedent under the share sale agreement to 5 August 2026. On 15 May 2026, the Company announced that it had executed a third deed of variation with Continental, which added SSML 042553 in the Fonlo project area to the acquisition for no additional consideration, provided for the conversion of each small-scale mining lease in the portfolio into a mining lease prior to transfer to C&C Minerals, extended the end date for satisfaction of the conditions precedent to 5 May 2027 and increased the cap on licence-related transfer, conversion and regulatory costs from US$425,000 to US$925,000. On completion, C&C Minerals is expected to hold 11 mineral titles covering approximately 257.1 square kilometres. United States No on-site fieldwork was conducted at the Black Mountain Project during the half-year and the Company did not announce any exploration results in respect of the project during the period. On 9 June 2026, the Company announced that its 79.4%-owned U.S. subsidiary, FMS Lithium Corporation (“FMS”), had staked 573 additional mining claims at Resurgent East in the eastern McDermitt Caldera. Assuming the new claims are processed by the county and the Bureau of Land Chariot Resources | Interim Financial Report 2026 6 | P a g e Management, they will increase FMS’s interest in Resurgent from 597 claims to approximately 1,170 claims, being approximately 81% of its earlier and peak 1,450-claim position. Mustang Lithium LLC As at the date of this report, Chariot holds a 23.95% interest in Mustang Lithium LLC. There were no announced transactions in respect of Chariot’s interest in Mustang during the half-year. Corporate Review In this corporate and financial operations review, the Directors describe equity transactions completed during the half-year, financial results and other corporate matters that arose or occurred during the half-year. Equity Transactions On 19 February 2026, the Company announced that it had entered into a binding share subscription agreement with Jiangsu Greatpower NexEnergy Technology Co., Ltd (“Greatpower”) to raise A$1,425,000 through the issue of 9,500,000 fully paid ordinary shares at A$0.15 each, together with 19,000,000 free-attaching unlisted options exercisable at A$0.30 and expiring two years from issue. The subscription was conditional on Greatpower obtaining PRC outbound direct investment and foreign exchange registrations by 15 April 2026. Those registrations were not obtained and the subscription agreement lapsed in accordance with its terms without liability to either party (see announcement dated 16 April 2026). On 16 March 2026, the Company announced that it had received firm commitments for a placement to raise $2.15 million before costs through the issue of 21,500,000 fully paid ordinary shares at $0.10 per share, with one free attaching option for every two shares subscribed, each option exercisable at $0.10 and expiring on 19 December 2028. Debt Transactions On 30 March 2026, the Company announced that it had entered into a secured loan facility of A$3.5 million with GAM Company Pty Ltd ATF The GAM 1 Trust, the proceeds of which were applied to repay A$2.824 million of existing debt. The facility has a term of 12 months, bears interest at 9% for the first six months (payable upfront) and 18% per annum thereafter, and is secured by a general security deed. The Company agreed to apply 30% of the net proceeds of any equity raising completed after 10 April 2026 towards repayment of the facility, and to issue 15,000,000 options exercisable at $0.10 and expiring on 19 December 2028, subject to shareholder approval. Other than as set out above, the Company did not enter into any new debt facilities during the half- year. Board Changes On 29 May 2026, the Company announced the appointment of Mr Philip Nolis as a Non-Executive Director, effective at the conclusion of the Company’s annual general meeting, and the resignation of Mr Brendan Borg as a Non-Executive Director, effective at the same time. Resolution 2 of the notice of annual general meeting, being the resolution for the election of Mr Borg, was withdrawn. Chariot Resources | Interim Financial Report 2026 7 | P a g e Financial Results The Company incurred a loss for the half-year of $3,375,474 (30 June 2025: $1,605,237) and had net assets of $5,798,045 as at 30 June 2026 (31 December 2025: $6,321,504). Significant expenditure items during the financial period include: • Exploration expenditure of $264,213 (30 June 2025: $144,297); • Directors’ fees of $266,487 (30 June 2025: $280,000); • Share-based payments expense of $652,247 (30 June 2025: $141,365); and • Corporate and administrative expenses of $623,123 (30 June 2025: $496,915). As of 30 June 2026, the Company had a cash and cash equivalents balance of $776,834 (31 December 2025: $771,079) and the Company had a negative working capital of $4,258,429 (31 December 2025: $3,406,702). Dividends Paid or Recommended There were no dividends paid or declared during the current or previous financial period. Significant Changes in the State of Affairs There were no significant changes in the state of affairs of the Company during the financial period, other than the changes noted and described above in this Directors’ report. Future Developments, Prospects and Business Strategies Other than referred to in this report, further information on other likely developments in the operations of the Company and the expected results of operations have not been included in this report because the Directors believe the provision of such information would be likely to result in unreasonable prejudice to the Company. Events After Reporting Date On 9 July 2026, the Company announced that the MCO had approved the transfer of three further exploration licences (EL 38148, EL 67480 and EL 68365, each within the Saki project cluster) from Continental to C&C Minerals, subject to the timely payment of transaction and registration fees, and had granted the second and final renewal of EL 35506 (Fonlo – Main), extending its term by a further two years with effect from 15 October 2026. The Ministry of Solid Minerals Development also accepted the applications and associated payments for the conversion of SSML 36058, SSML 36039 and SSML 42553 into mining leases, which process is continuing and remains subject to the relevant regulatory approvals. On 9 July 2026, the Company also announced that it had executed a first addendum to the convertible shareholder loan agreement dated 19 November 2025 between Chariot, C&C Minerals and Continental, increasing the convertible loan to US$879,195 (comprising Tranche 1 of US$379,195 and Tranche 2 of US$500,000) in order to fund licence-related renewal, transfer, conversion and annual service fee arrangements across the 11 mineral titles. The loan will convert into shares in C&C Minerals if the relevant licence-related conditions are satisfied and is otherwise repayable as a debt. No other matters or circumstances have arisen since the end of the reporting period which significantly affected or may significantly affect the operation of the Company, the result of those operations, or the state of affairs of the Company in future financial periods. Chariot Resources | Interim Financial Report 2026 8 | P a g e Options and Performance Rights Options At the date of this report, Chariot had the following shares under option on issue: Number of Options Exercise Price Expiry Date 1,000,000 $0.585 27 October 2026 7,685,382 $0.35 17 October 2026 100,000 $0.90 7 June 2027 150,000 $1.20 7 June 2027 375,000 $1.50 7 June 2027 71,913,750 $0.10 19 December 2028 1,500,000 $0.21 11 July 2027 8,000,000 $0.35 16 December 2028 2,000,000 $0.25 5 June 2028 No person entitled to exercise the options had or has any right by virtue of the option to participate in any share issue of the Company or of any other body corporate. Refer to Note 5 Issued Capital for further information. Performance Rights At the date of this report, Chariot had the following performance rights on issue: Issue date Hurdle for vesting Expiry Date Number of Rights 12 October 2023 Various 12 October 2026 4,050,000 12 October 2023 Various 12 October 2027 500,000 22 December 2025 Various 19 October 2026 1,750,000 22 December 2025 Various 19 October 2027 1,000,000 22 December 2025 Various 22 December 2030 11,750,000 On vesting of the service and milestone conditions, each performance right subject to being exercised by the holder, converts on a one-for-one basis into a fully paid ordinary share. Indemnification and Insurance of Directors, Officers and Auditor The Company indemnifies each of its Directors, Officers and Company Secretary. The Company indemnifies each Director and Officer to the maximum extent permitted by the Corporations Act 2001 from liability to third parties, except where the liability arises out of conduct involving lack of good faith, and cost in defending legal and administrative proceedings and applications for such proceedings. The Company must use its best endeavours to insure a Director or Officer against any liability, which does not arise out of conduct constituting a wilful breach of duty or a contravention of the Corporations Act 2001. The Company must also use its best endeavours to insure a Director or Officer against liability for costs and expenses incurred in defending proceedings whether civil or criminal. Chariot Resources | Interim Financial Report 2026 9 | P a g e The Company has not otherwise, during or since the end of the financial period, except to the extent permitted by law, indemnified or agreed to indemnify an Officer or Auditor of the Company or of any related body corporate against a liability incurred as such an Officer or Auditor. During the financial period the Company paid insurance premiums to insure Directors and Officers against certain liabilities arising out of their conduct while acting as a director or officer of the Company. Under the terms and conditions of the insurance contract, the nature of the liabilities insured against, and the premium paid, cannot be disclosed. Environmental Regulations The Company endeavours to comply with all regulatory requirements pertaining to the environment in each jurisdiction in which it operates. The directors are not aware of any material breaches by the Company of any of these environmental regulations during the period beginning with the commencement of the financial period and ending on the date of this Directors’ report. Proceedings on Behalf of the Company No person has applied for leave of Court to bring proceedings on behalf of the Company or intervene in any proceedings to which the Company is a party for the purpose of taking responsibility on behalf of the Company for all or any part of those proceedings. The Company was not a party to any such proceedings during the financial period. Auditor’s Independence Declaration The auditor’s independence declaration under section 307C of the Corporations Act 2001 (Cth) for the half-year ended 30 June 2026 has been received and directly follows the Directors’ Report. This report is made in accordance with a resolution of Directors, pursuant to section 306(3)(a) of the Corporations Act 2001. On behalf of the Directors, Shanthar Pathmanathan Executive Chairman & Managing Director 9 September 2026 10 Page Moore Australia Audit (WA) – ABN 16 874 357 907. An independent member of Moore Global Network Limited - members in principal cities throughout the world. Liability limited by a scheme approved under Professional Standards Legislation. Moore Australia Audit (WA) Level 15, Exchange Tower, 2 The Esplanade, Perth, WA 6000 PO Box 5785, St Georges Terrace, WA 6831 T +61 8 9225 5355 F +61 8 9225 6181 www.moore-australia.com.au AUDITOR’S INDEPENDENCE DECLARATION UNDER SECTION 307C OF THE CORPORATIONS ACT 2001 TO THE DIRECTORS OF CHARIOT RESOURCES LTD As auditor for the review of Chariot Resources Ltd and its subsidiaries for the half-year ended 30 June 2026, I declare that, to the best of my knowledge and belief, there have been: a) no contraventions of the auditor independence requirements as set out in the Corporations Act 2001 in relation to the review, and b) no contraventions of any applicable code of professional conduct in relation to the review. SL TAN MOORE AUSTRALIA AUDIT (WA) PARTNER CHARTERED ACCOUNTANTS Signed at Perth on the 9th day of September 2026. Chariot Resources | Interim Financial Report 2026 11 | P a g e Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the Half-Year Ended 30 June 2026 Notes 30 June 2026 30 June 2025 $ $ 2,980 64,220 (623,123) (496,915) (31,461) (24,337) (316,475) (187,492) (264,213) (144,297) (18,535) (19,174) (266,487) (280,000) 2 (652,247) (141,365) (121,305) (33,441) (2,290,866) (1,262,801) (1,084,608) (342,436) (3,375,474) (1,605,237) - - (3,375,474) (1,605,237) (77,551) (328,604) (3,453,025) (1,933,841) (3,289,602) (1,587,519) (85,872) (17,718) (3,375,474) (1,605,237) (3,377,776) (1,891,234) (75,249) (42,607) (3,453,025) (1,933,841) Other income Corporate and administrative expenses Audit and tax expenses Legal and consulting fees Exploration expenses Depreciation and amortisation expense Directors' fees Share-based payments expense Other expenses Loss for the period before interest and tax Finance costs Loss for the period before income tax Income tax expense Loss for the period Other comprehensive income: Items that will not be reclassified to profit or loss in subsequent periods Translation of foreign operations Total comprehensive loss for the period Loss for the period attributable to: Equity holders of the Parent Non-controlling interests Loss for the period Total comprehensive loss for the period attributable to: Equity holders of the Parent Non-controlling interests Total comprehensive loss for the period Loss per share attributable to the members of Chariot Resources Limited: Basic and diluted (cents per share) (1.51) (1.00) The accompanying notes form part of these financial statements. Chariot Resources | Interim Financial Report 2026 12 | P a g e Condensed Consolidated Statement of Financial Position As at 30 June 2026 Notes 30 June 2026 31 Dec 2025 $ $ Current Assets Cash and cash equivalents 776,834 771,079 Trade and other receivables 163,629 212,187 Other assets 37,991 50,782 Total current assets 978,454 1,034,048 Non-Current Assets Capitalised exploration expenditure 3 9,940,470 9,577,085 Plant and equipment 99,683 119,801 Investment in associate 90,705 90,705 Total non-current assets 10,130,858 9,787,591 Total Assets 11,109,312 10,821,639 Current Liabilities Trade and other payables 4 2,374,064 2,375,866 Financial liabilities 5 2,862,818 2,064,884 Total current liabilities 5,236,882 4,440,750 Non-Current Liabilities Provisions 74,385 59,385 Total non-current liabilities 74,385 59,385 Total Liabilities 5,311,267 4,500,135 Net Assets 5,798,045 6,321,504 Equity Issued capital 6 43,779,496 41,953,329 Share-based payments reserve 4,694,580 3,601,804 Fair value reserve 1,036,784 1,036,784 Foreign translation reserve (89,567) (12,016) Accumulated Losses (45,115,829) (41,826,227) Equity attributable to equity holders of the Parent 4,305,464 4,753,674 Non-controlling interests 1,492,581 1,567,830 Total Equity 5,798,045 6,321,504 The accompanying notes form part of these financial statements. Chariot Resources | Interim Financial Report 2026 13 | P a g e Condensed Consolidated Statement of Changes in Equity For the Half-Year Ended 30 June 2026 Issued Capital Share-Based Payments Reserve Foreign Translation Reserve Fair Value Reserve Accumulated Losses Non- Controlling Interests Total $ $ $ $ $ $ $ Balance at 1 January 2026 41,953,329 3,601,804 (12,016) 1,036,784 (41,826,227) 1,567,830 6,321,504 Loss for the period - - - - (3,289,602) (85,872) (3,375,474) Other comprehensive income - - (77,551) - - 10,623 (66,928) Total comprehensive loss - - (77,551) - (3,289,602) (75,249) (3,442,402) Transactions with owners, recognised directly in equity Issue of ordinary shares 2,121,000 - - - - - 2,121,000 Share-based payments expense - 652,247 - - - - 652,247 Share-based payment loan financing costs - 330,001 - - - - 330,001 Capital raising costs (184,305) - - - - - (184,305) Capital raising costs - equity issued (110,528) 110,528 - - - - - Balance at 30 June 2026 43,779,496 4,694,580 (89,567) 1,036,784 (45,115,829) 1,492,581 5,798,045 Balance at 1 January 2025 39,954,396 1,160,274 550,525 1,036,784 (36,710,653) 1,687,952 7,679,278 Loss for the period - - - - (1,587,519) (17,718) (1,605,237) Other comprehensive income - - (328,604) - - (24,889) (353,493) Total comprehensive loss - - (328,604) - (1,587,519) (42,607) (1,958,730) Transactions with owners, recognised directly in equity Issue of ordinary shares 195,000 - - - - - 195,000 Share-based payments expense 141,365 - - - - 141,365 Capital raising costs (237) - - - - - (237) Balance at 30 June 2025 40,149,159 1,301,639 221,921 1,036,784 (38,298,172) 1,645,345 6,056,676 The accompanying notes form part of these financial statements. Chariot Resources | Interim Financial Report 2026 14 | P a g e Condensed Consolidated Statement of Cash Flows For the Half-Year Ended 30 June 2026 Notes 30 June 2026 30 June 2025 $ $ Cash Flows from Operating Activities Payments to suppliers and employees (1,250,705) (579,123) Payments for exploration expenses (264,213) (479,816) Interest received 2,980 1,879 Interest paid (339,000) - Net cash flows from operating activities (1,850,938) (1,057,060) Cash Flows from Investing Activities Proceeds from the disposal of investments - 112,799 Expenditure on acquisition of mining tenements (443,179) (199,178) Distribution from investments - 71,857 Net cash flows from investing activities (443,179) (14,522) Cash Flows from Financing Activities Proceeds from issue of shares 2,100,000 50,000 Payment of share issue costs (183,308) - Proceeds from borrowings 3,500,000 600,000 Repayment of borrowings (2,800,000) - Payment of borrowing costs (325,000) (44,500) Net cash flows from financing activities 2,291,692 605,500 Net change in cash and cash equivalents (2,425) (466,082) Cash and cash equivalents at the beginning of the period 771,079 673,164 Effect of movement in exchange rates 8,180 (4,079) Cash and cash equivalents at the end of the half-year 776,834 203,003 The accompanying notes form part of these financial statements. Chariot Resources | Interim Financial Report 2026 15 | P a g e Notes to the Condensed Consolidated Financial Statements For the Half-Year Ended 30 June 2026 These financial statements cover Chariot Resources Ltd and its controlled entities. Chariot is a company limited by shares, incorporated and domiciled in Australia. The Company is a for-profit entity. The Company’s financial statements are presented in Australian dollars, which is also the Company’s functional currency. The financial statements were issued in accordance with a resolution by the Board on 9 September 2026. The following is a summary of the material accounting policies adopted by the Company in the preparation and presentation of the financial report. The accounting policies have been consistently applied, unless otherwise stated. Note 1. Summary of Significant Accounting Policies a) Basis of preparation These half-year financial statements are a general-purpose financial report which has been prepared in accordance with the requirements of the Corporations Act 2001 and Australian Accounting Standard AASB 134: Interim Financial Reporting. The consolidated half-year financial report does not include all the information required for a full annual financial report. The half-year financial report is to be read in conjunction with the most recent annual financial report for the year ended 31 December 2025. The financial statements have been prepared on an accruals basis and are based on historical costs, modified, where applicable, the measurement at fair value of certain non-current assets, financial assets and financial liabilities. b) Going concern The 30 June 2026 interim financial report has been prepared on the going concern basis that contemplates the continuity of normal business activities and the realisation of assets and extinguishment of liabilities in the ordinary course of business. For the half-year ended 30 June 2026, the Company incurred a loss for the period of $3,375,474 (30 June 2025: loss of $1,605,237) and had net assets of $5,798,045 (31 December 2025: $6,321,504) as at 30 June 2026. The Company also had a cash and cash equivalents balance of $776,834 (31 December 2025: $771,079) and reported a cash outflow in operating activities for the period ended 30 June 2026 of $1,850,938 (30 June 2025: $1,057,060). Based on the Company’s cash flow forecast for the next 12 months, which includes a planned capital raise, the Directors are confident that the Company will have sufficient working capital to finance its scheduled exploration activities, acquisition costs and to ensure extinguishment of liabilities as and when they fall due, in each case. Based on the above facts, the Directors consider the going concern basis of preparation to be appropriate for this financial report Chariot Resources | Interim Financial Report 2026 16 | P a g e c) New and amended accounting standards and interpretation The Company has considered the implications of new or amended AASBs which have become applicable for the current annual financial reporting period beginning on or after 1 January 2026. It has been determined by the Company that there is no impact, material or otherwise, of the new or amended AASBs and therefore no changes to Company accounting policies. No retrospective change in accounting policy of material reclassification has occurred during the financial period. Accounting standards issued but not yet effective The Australian Accounting Standards Board has issued a number of new and amended Accounting Standards and Interpretations that have mandatory application dates for future reporting periods, some of which are relevant to the Company. The Company has decided not to early adopt any of these new and amended pronouncements. The Company is currently in the process of assessing new and amended pronouncements. d) Change in accounting policies and