Announcement PDF BPH Global Limited Appendix 4E Preliminary final report 1. Company details Name of entity: BPH Global Limited ABN: 57 009 104 330 Reporting period: For the year ended 30 June 2026 Previous period: For the year ended 30 June 2025 2. Results for announcement to the market $ Revenues from ordinary activities up 1,359.6% to 3,444,497 Loss from ordinary activities after tax attributable to the owners of BPH Global Limited up 26.4% to (1,661,624) Loss for the year attributable to the owners of BPH Global Limited up 26.4% to (1,661,624) Dividends There were no dividends paid, recommended or declared during the current financial period. Comments The loss for the consolidated entity after providing for income tax and non-controlling interest amounted to $1,787,901 (30 June 2025: $1,486,553). This was made up of losses from continuing operations of $1,661,624 (2025: $1,314,293) and losses from discontinued operations of $126,337 (2025: $172,884). During the year the Group continued operations in Indonesia, operating a seaweed sales operation. The Group has negotiated the sale of its China operations, with completion in process at the date of this report. A provision of $200,000 in relation to unpaid bonus payments to the vendors of the China operation was reversed in the current year due to non-performance. 3. Net tangible assets Reporting period Previous period Cents Cents Net tangible assets per ordinary security (0.34) (0.14) 4. Control gained over entities Not applicable. 5. Loss of control over entities Not applicable. 6. Dividends Current period There were no dividends paid, recommended or declared during the current financial period. Previous period There were no dividends paid, recommended or declared during the previous financial period. BPH Global Limited Appendix 4E Preliminary final report 7. Dividend reinvestment plans Not applicable. 8. Details of associates and joint venture entities Joint venture and associates are unchanged from the prior year, and did not operate during the year. 9. Audit qualification or review Details of audit/review dispute or qualification (if any): The audit of the financial statements is ongoing and these financial statements are unaudited. It is expected that the audit opinion will contain an emphasis of matter in relation to going concern. 10. Attachments Details of attachments (if any): The Preliminary Financial Report of BPH Global Limited for the year ended 30 June 2026 is attached. 11. Signed Signed ___________________________ Date: 31 August 2026 Justyn Stedwell - Secretary BPH Global Limited ABN 57 009 104 330 Preliminary Financial Report - 30 June 2026 BPH Global Limited Contents 30 June 2026 1 Consolidated statement of profit or loss and other comprehensive income 2 Consolidated statement of financial position 4 Consolidated statement of changes in equity 5 Consolidated statement of cash flows 6 Notes to the consolidated financial statements 7 BPH Global Limited Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2026 Consolidated Note 2026 2025 $ $ The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes 2 Revenue from continuing operations 3 3,444,497 235,990 Interest income calculated using the effective interest method 456 149 Expenses Cost of sales (3,380,530) (238,882) Staff costs and directors' fees (940,054) (597,009) Professional fees (439,583) (240,323) Marketing and travel (217,357) (149,890) Administrative expenses (176,824) (117,378) Depreciation (14,402) (66) Research and development expenses (49,177) (70,570) Cost of acquisition expensed 200,000 (105,000) Impairment of inventory, receivables, intangibles and PPE - 2,095 Finance costs (88,650) (33,409) Loss before income tax expense from continuing operations (1,661,624) (1,314,293) Income tax expense - - Loss after income tax expense from continuing operations (1,661,624) (1,314,293) Loss after income tax expense from discontinued operations 4 (126,337) (172,884) Loss after income tax expense for the year (1,787,961) (1,487,177) Other comprehensive (loss) Items that may be reclassified subsequently to profit or loss Foreign currency translation (124,728) (4,227) Other comprehensive (loss) for the year, net of tax (124,728) (4,227) Total comprehensive (loss) for the year (1,912,689) (1,491,404) Loss for the year is attributable to: Non-controlling interest (60) (624) Owners of BPH Global Limited (1,787,901) (1,486,553) (1,787,961) (1,487,177) Total comprehensive (loss) for the year is attributable to: Continuing operations 871 (624) Discontinued operations - - Non-controlling interest 871 (624) Continuing operations (1,787,665) (1,330,489) Discontinued operations (125,895) (160,291) Owners of BPH Global Limited (1,913,560) (1,490,780) (1,912,689) (1,491,404) BPH Global Limited Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2026 The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes 3 Cents Cents Earnings per share for loss from continuing operations attributable to the owners of BPH Global Limited Basic earnings per share (0.095) (0.234) Diluted earnings per share (0.095) (0.234) Earnings per share for loss from discontinued operations attributable to the owners of BPH Global Limited Basic earnings per share (0.007) (0.031) Diluted earnings per share (0.007) (0.031) Earnings per share for loss attributable to the owners of BPH Global Limited Basic earnings per share (0.102) (0.265) Diluted earnings per share (0.102) (0.265) BPH Global Limited Consolidated statement of financial position As at 30 June 2026 Consolidated Note 2026 2025 $ $ The above consolidated statement of financial position should be read in conjunction with the accompanying notes 4 Assets Current assets Cash and cash equivalents 5 259,882 147,265 Trade and other receivables 6 807,163 189,855 Inventories - 87,940 Other 273,354 36,161 1,340,399 461,221 Assets of disposal groups classified as held for sale 7 - 77,880 Total current assets 1,340,399 539,101 Non-current assets Property, plant and equipment 9,508 1,902 Right-of-use assets 26,159 - Intangibles 1 1 Total non-current assets 35,668 1,903 Total assets 1,376,067 541,004 Liabilities Current liabilities Trade and other payables 8 1,500,714 1,839,933 Borrowings 9 542,098 - Lease liabilities 13,643 - Employee benefits 73,662 52,985 2,130,117 1,892,918 Liabilities directly associated with assets classified as held for sale 10 128,956 112,552 Total current liabilities 2,259,073 2,005,470 Total liabilities 2,259,073 2,005,470 Net liabilities (883,006) (1,464,466) Equity Issued capital 82,337,472 80,195,756 Reserves 1,878,262 1,800,197 Accumulated losses (85,084,553) (83,446,292) Deficiency in equity attributable to the owners of BPH Global Limited (868,819) (1,450,339) Non-controlling interest (14,187) (14,127) Total deficiency in equity (883,006) (1,464,466) BPH Global Limited Consolidated statement of changes in equity For the year ended 30 June 2026 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes 5 Issued Retained Non- controlling Total deficiency in equity capital Reserves profits interest Consolidated $ $ $ $ $ Balance at 1 July 2024 78,879,134 1,919,342 (82,204,013) (13,503) (1,419,040) Loss after income tax expense for the year - - (1,486,553) (624) (1,487,177) Other comprehensive (loss) for the year, net of tax - (4,227) - - (4,227) Total comprehensive (loss) for the year - (4,227) (1,486,553) (624) (1,491,404) Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs 526,534 129,356 - - 655,890 Share-based payments 175,000 - - - 175,000 Conversion of convertible note 280,088 - - - 280,088 Conversion of loans 305,000 - - - 305,000 Issue of equity to acquire assets 30,000 - - - 30,000 Cancellation/expiry of options - (244,274) 244,274 - - Balance at 30 June 2025 80,195,756 1,800,197 (83,446,292) (14,127) (1,464,466) Issued Retained Non- controlling Total deficiency in equity capital Reserves profits interest Consolidated $ $ $ $ $ Balance at 1 July 2025 80,195,756 1,800,197 (83,446,292) (14,127) (1,464,466) Loss after income tax expense for the year - - (1,787,901) (60) (1,787,961) Other comprehensive (loss) for the year, net of tax - (124,728) - - (124,728) Total comprehensive (loss) for the year - (124,728) (1,787,901) (60) (1,912,689) Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs 1,591,716 - - - 1,591,716 Shares issued to settle outstanding director fees 455,000 - - - 455,000 Shares issued to settle deferred consideration 75,000 - - - 75,000 Shares issued to lead manager 20,000 - - - 20,000 Share based payments - options - 113,813 - - 113,813 Share based payments - performance rights - 238,620 - - 238,620 Expiry of options - (149,640) 149,640 - - Balance at 30 June 2026 82,337,472 1,878,262 (85,084,553) (14,187) (883,006) BPH Global Limited Consolidated statement of cash flows For the year ended 30 June 2026 Consolidated Note 2026 2025 $ $ The above consolidated statement of cash flows should be read in conjunction with the accompanying notes 6 Cash flows from operating activities Receipts from customers (inclusive of GST) 2,900,829 352,446 Payments to suppliers (inclusive of GST) (4,948,172) (1,274,531) (2,047,343) (922,085) Interest received 457 243 Interest and other finance costs paid (88,653) (7,970) Net cash used in operating activities (2,135,539) (929,812) Cash flows from investing activities Payments for property, plant and equipment (8,382) (2,366) Net cash used in investing activities (8,382) (2,366) Cash flows from financing activities Proceeds from issue of shares 2,120,000 686,084 Proceeds from borrowings 542,098 305,000 Share issue transaction costs (194,281) (28,093) Repayment of lease liabilities (25,101) - Net cash from financing activities 2,442,716 962,991 Net increase in cash and cash equivalents 298,795 30,813 Cash and cash equivalents at the beginning of the financial year 152,744 133,619 Effects of exchange rate changes on cash and cash equivalents (191,657) (11,688) Cash and cash equivalents at the end of the financial year 5 259,882 152,744 BPH Global Limited Notes to the consolidated financial statements 30 June 2026 7 Note 1. Material accounting policy information The accounting policies that are material to the consolidated entity are set out below. The accounting policies adopted are consistent with those of the previous financial year, unless otherwise stated. Basis of preparation These general purpose financial statements have been prepared in accordance with Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') and the Corporations Act 2001, as appropriate for for-profit oriented entities. These financial statements also comply with IFRS Accounting Standards as issued by the International Accounting Standards Board ('IASB'). Historical cost convention The financial statements have been prepared under the historical cost convention. Note 2. Operating segments Identification of reportable operating segments The consolidated entity is not organised into different operating segments. This is based on the internal reports that are reviewed and used by the Board of Directors (who are identified as the Chief Operating Decision Makers ('CODM')) in assessing performance and in determining the allocation of resources. Management reviews the performance of the Group as a whole when reviewing performance and making decisions about utilisation of resources. Geographical information Sales to external customers Geographical non-current assets 2026 2025 2026 2025 $ $ $ $ Australia - - - - China 24,165 116,386 - 304 Indonesia 3,444,497 235,990 35,667 1,902 3,468,662 352,376 35,667 2,206 The geographical non-current assets above are exclusive of, where applicable, financial instruments, deferred tax assets, post-employment benefits assets and rights under insurance contracts. Note 3. Revenue Consolidated 2026 2025 $ $ From continuing operations Sales of goods 3,444,497 235,990 BPH Global Limited Notes to the consolidated financial statements 30 June 2026 8 Note 4. Discontinued operations Financial performance information Consolidated 2026 2025 $ $ Revenue 24,165 116,549 Purchases (24,791) (89,334) Payment due on disposal of operation (29,955) - Depreciation (64) (100) Impairment (76,265) - Other expenses (19,424) (199,670) Finance costs (3) (329) Total expenses (150,502) (289,433) Loss before income tax expense (126,337) (172,884) Income tax expense - - Loss after income tax expense from discontinued operations (126,337) (172,884) Note 5. Current assets - cash and cash equivalents Consolidated 2026 2025 $ $ Cash at bank 259,882 147,265 Reconciliation to cash and cash equivalents at the end of the financial year The above figures are reconciled to cash and cash equivalents at the end of the financial year as shown in the consolidated statement of cash flows as follows: Balances as above 259,882 147,265 Cash and cash equivalents - classified as held for sale (note 7) - 5,479 Balance as per consolidated statement of cash flows 259,882 152,744 Note 6. Current assets - trade and other receivables Consolidated 2026 2025 $ $ Trade receivables 746,383 178,550 Other receivables 60,780 11,305 807,163 189,855 The Group’s trade and other receivables that are neither past due nor impaired relate to customers that the Group has assessed to be creditworthy. The Group has a limited number of customers and creditors at 30 June 2026 due to the nature of the early stage sales operation. Accordingly, it expects to recover all trade receivables in good time. The Group does not hold any collateral over any receivable balances. BPH Global Limited Notes to the consolidated financial statements 30 June 2026 Note 6. Current assets - trade and other receivables (continued) 9 The Group’s other receivables are interest-free and repayable on demand and the average age of these receivables is less than 30 days. The Group has not recognised any allowance as the Directors are of the view that these receivables are recoverable. Note 7. Current assets - assets of disposal groups classified as held for sale Consolidated 2026 2025 $ $ Cash and cash equivalents - 5,479 Trade and other receivables - 21,236 Inventories - 50,861 Property, plant and equipment - 304 - 77,880 Note 8. Current liabilities - trade and other payables Consolidated 2026 2025 $ $ Trade payables 265,807 295,107 Other payables 1,234,907 1,544,826 1,500,714 1,839,933 Note 9. Current liabilities - borrowings Consolidated 2026 2025 $ $ Trade loan 542,098 - The consolidated entity secured a trade facility of up to a maximum US$375,000 to fund the Indonesian operation during the half year. The facility is payable 1 year after first draw, with annual interest of 15%. The facility is secured with a floating lien against the seaweed stock held by the Indonesia subsidiary at its warehouse. Note 10. Current liabilities - liabilities directly associated with assets classified as held for sale Consolidated 2026 2025 $ $ Trade payables 56,781 15,783 Other payables 72,175 96,769 128,956 112,552 Note 11. Events after the reporting period No matter or circumstance has arisen since 30 June 2026 that has significantly affected, or may significantly affect the consolidated entity's operations, the results of those operations, or the consolidated entity's state of affairs in future financial years.