[Disclosure] Second Quarterly Report of PESTEC (Cambodia) Plc. in 2026 (Unofficial Translation)

For the Second Quarter Ended 31 March 2026, the total revenue of PEPC was recorded at KHR 16,789 million, representing a decrease of KHR 6,837 million (≈29%) as compared to Q2 FY2025 which was recorded at KHR 23,626 million. The decline is primarily due to lower contribution from the Tatay project, which is nearing completion at 99.5%.

As of 31 March 2026, total assets were KHR 815,581 million and total liabilities were KHR 937,840 million,​ with the equity of KHR (122,259) million. (Comparative in the table shows Q4 FY2025 assets KHR 893,347 million and liabilities KHR 996,480 million, with equity KHR (103,133) million.).

Key Performance Indicators – Q2 FY2026

Current Ratio: 1.01 times Quick Ratio: 1.08 times Return on Assets (ROA): (2.40%) Return on Equity (ROE): (16.04%) Operating Loss: KHR (15,500) million Loss Before Tax: KHR (19,808) million Loss After Tax: KHR (19,613) million Total Comprehensive Loss: KHR (18,520) million

Note on Project Progress : As of this report, the 230kV Stung Tatay Hydropower Plant to Phnom Penh Transmission Line is 99.5% completed and the Phnom Penh City Underground Distribution Project – Phase 2 is 99% completed.

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