[Disclosure] Second Quarterly Report 2026 of JS LAND PLC. (Unofficial Translation)

For the 2 nd Quarter of 2026, JS LAND PLC reported total comprehensive loss of KHR 2,332,841,000 increased by KHR 1,536,167,000 equivalent to 192.82% compared to Q2 FY 2025.

As at the end of 30th June 2026, JS LAND PLC has total assets of KHR 74,919,153,000 decrease by KHR 1,655,601,000 equivalent to 2.16% and total equity of KHR 2,574,313,000 decreased by KHR 4,253,690,000 equivalent to 62.30% compared to year ended 31 December 2025.

Significant Indicators of Q2 2026 are as following:

1. Current ratio: 0.82

2. Quick ratio: 0.28

3. Return on asset: -3.15

4. Return on equity: -91.57%

5. Gross margin: 16.67%

6. Profit margin: -142.48%

7. Interest Coverage ratio: -0.84 times

8. Loss per share : -KHR 91.69

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