Announcement PDF Arbitr Group Limited | ASX: AGT ASX ANNOUNCEMENT QUARTERLY ACTIVITIES REPORT AND APPENDIX 4C Quarter ended 30 September 2026 (Q2 FY27) 29 October 2026 Highlights Cash receipts from customers for the quarter were $9.25 million, up from $8.82 million in Q1 FY27. Net cash from operating activities was $0.34 million, after forensic and remediation costs. The Company’s securities were reinstated to official quotation on ASX on 2 September 2026, and the Company changed its name to Arbitr Group Limited on 29 September 2026. The Company is focused on scaling Arbitr across its existing client base while pursuing further growth with global enterprises, supported by its alliance with IBM. During the quarter, the Company was upgraded to IBM Platinum Partner status, the highest tier of IBM’s Partner Plus program. Operational update Revenue for the quarter was $6.6m, Gross margin 68%, and operating expenses $4.7m. Migration of the Company’s Language Cloud customers to Arbitr began in September and is expected to be completed by the end of Q3. In the quarter, the Company achieved Platinum Partner Plus status. The designation reflects the Company's continued development of commercial solutions leveraging IBM technology and provides access to IBM's technical, go-to- market and co-sell ecosystem. Financial and cash flow commentary Cash receipts from customers for the quarter were $9.25m, compared with $8.82m in the prior quarter. Net cash from operating activities was $0.34m. This includes one off material costs relating to the fraud (including forensic and remediation work) and business restructuring. The Company held cash and cash equivalents of $2.158m at 30 September 2026. US investigation and remediation As announced previously, the forensic investigation into the misappropriation of funds by a former US employee is complete, with total losses confirmed at approximately NZ$9m (US$5.2m). During the quarter, the Company continued to strengthen its controls, including revised banking mandates, improved segregation of duties and tighter finance system access. Investigation costs of $0.8m paid in the quarter are included in item 1.8 of the Appendix 4C. Arbitr Group Limited | ASX: AGT Corporate Grant Straker resigned as a director on 2 September 2026. Amanda Cribb resigned as a non- executive director and was appointed Chief Financial Officer on 9 September 2026. The Company’s securities were reinstated to official quotation on ASX on 2 September 2026. The Company changed its name to Arbitr Group Limited on 29 September 2026. Payments to related parties Payments to related parties of the Company and their associates disclosed at item 6.1 of the Appendix 4C totalled $119k, comprising non-executive director fees and executive director remuneration. About Arbitr Group Limited Arbitr Group Limited (ASX: AGT) (‘Arbitr’ or the ‘Company’) is transitioning to an enterprise AI platform business, focused on enabling organisations to deploy AI through governed access to enterprise knowledge, systems and data. The Company’s Enterprise AI Context Engine is designed to provide the contextual intelligence, governance and trust required to support enterprise AI applications and agents. This announcement has been authorised for release by the Board of Arbitr Group Limited. For further Information Investor and media enquiries David Sowerby, Co-Chief Executive Officer +353 870370717 Company Secretary Yushra Haniff, Company Secretary +61 2 9290 9658 Rule 4.7B ASX Listing Rules Appendix 4C (17/07/20) Page 1 + See chapter 19 of the ASX Listing Rules for defined terms. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B Name of entity Arbitr Group Limited ABN Quarter ended (“current quarter”) ARBN 628 707 399 30 September 2026 Consolidated statement of cash flows Current quarter $NZD’000 Year to date (6 months) $NZD’000 1. Cash flows from operating activities 1.1 Receipts from customers 9,246 18,064 1.2 Payments for (a) research and development - - (b) product manufacturing and operating costs (4,139) (8,169) (c) advertising and marketing (146) (192) (d) leased assets (44) (60) (e) staff costs (3,380) (7,331) (f) administration and corporate costs (305) (588) 1.3 Dividends received (see note 3) - - 1.4 Interest received 7 11 1.5 Interest and other costs of finance paid (7) (11) 1.6 Income taxes paid (33) (41) 1.7 Government grants and tax incentives - - 1.8 Other (provide details if material): One-off fraud-related loss, forensic remediation and restructuring costs Note: Item 1.8 comprises one-off cash costs relating to the fraud (including forensic and remediation work) and business restructuring (redundancies). (863) (1,753) 1.9 Net cash from / (used in) operating activities 336 (70) 2. Cash flows from investing activities 2.1 Payments to acquire or for: (a) entities - - (b) businesses - - Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B ASX Listing Rules Appendix 4C (17/07/20) Page 2 + See chapter 19 of the ASX Listing Rules for defined terms. Consolidated statement of cash flows Current quarter $NZD’000 Year to date (6 months) $NZD’000 (c) property, plant and equipment (8) (25) (d) investments - - (e) intellectual property (582) (937) (f) other non-current assets - - 2.2 Proceeds from disposal of: (a) entities - - (b) businesses - - (c) property, plant and equipment - - (d) investments - - (e) intellectual property - - (f) other non-current assets - - 2.3 Cash flows from loans to other entities - - 2.4 Dividends received (see note 3) - - 2.5 Other (provide details if material) - - 2.6 Net cash from / (used in) investing activities (590) (962) 3. Cash flows from financing activities 3.1 Proceeds from issues of equity securities (excluding convertible debt securities) - - 3.2 Proceeds from issue of convertible debt securities - - 3.3 Proceeds from exercise of options - - 3.4 Transaction costs related to issues of equity securities or convertible debt securities - - 3.5 Proceeds from borrowings - - 3.6 Repayment of borrowings - - 3.7 Transaction costs related to loans and borrowings - - 3.8 Dividends paid - - 3.9 Other (provide details if material): Lease payments (principal and interest) (148) (311) 3.10 Net cash from / (used in) financing activities (148) (311) Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B ASX Listing Rules Appendix 4C (17/07/20) Page 3 + See chapter 19 of the ASX Listing Rules for defined terms. Consolidated statement of cash flows Current quarter $NZD’000 Year to date (6 months) $NZD’000 4. Net increase / (decrease) in cash and cash equivalents for the period 4.1 Cash and cash equivalents at beginning of period 2,589 3,478 4.2 Net cash from / (used in) operating activities (item 1.9 above) 336 (70) 4.3 Net cash from / (used in) investing activities (item 2.6 above) (590) (962) 4.4 Net cash from / (used in) financing activities (item 3.10 above) (148) (311) 4.5 Effect of movement in exchange rates on cash held (29) 23 4.6 Cash and cash equivalents at end of period 2,158 2,158 5. Reconciliation of cash and cash equivalents at the end of the quarter (as shown in the consolidated statement of cash flows) to the related items in the accounts Current quarter $NZD’000 Previous quarter $NZD’000 5.1 Bank balances 2,158 2,589 5.2 Call deposits - - 5.3 Bank overdrafts - - 5.4 Other (provide details) - - 5.5 Cash and cash equivalents at end of quarter (should equal item 4.6 above) 2,158 2,589 6. Payments to related parties of the entity and their associates Current quarter $NZD'000 6.1 Aggregate amount of payments to related parties and their associates included in item 1 119 6.2 Aggregate amount of payments to related parties and their associates included in item 2 - Note: if any amounts are shown in items 6.1 or 6.2, your quarterly activity report must include a description of, and an explanation for, such payments. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B ASX Listing Rules Appendix 4C (17/07/20) Page 4 + See chapter 19 of the ASX Listing Rules for defined terms. 7. Financing facilities Note: the term “facility’ includes all forms of financing arrangements available to the entity. Add notes as necessary for an understanding of the sources of finance available to the entity. Total facility amount at quarter end $NZD’000 Amount drawn at quarter end $NZD’000 7.1 Loan facilities - - 7.2 Credit standby arrangements - - 7.3 Other (please specify) - - 7.4 Total financing facilities - - 7.5 Unused financing facilities available at quarter end - 7.6 Include in the box below a description of each facility above, including the lender, interest rate, maturity date and whether it is secured or unsecured. If any additional financing facilities have been entered into or are proposed to be entered into after quarter end, include a note providing details of those facilities as well. The Group had no loan, credit standby or other financing facilities in place at quarter end. 8. Estimated cash available for future operating activities $NZD’000 8.1 Net cash from / (used in) operating activities (item 1.9) 336 8.2 Cash and cash equivalents at quarter end (item 4.6) 2,158 8.3 Unused finance facilities available at quarter end (item 7.5) - 8.4 Total available funding (item 8.2 + item 8.3) 2,158 8.5 Estimated quarters of funding available (item 8.4 divided by item 8.1) N/A Note: if the entity has reported positive net operating cash flows in item 1.9, answer item 8.5 as “N/A”. Otherwise, a figure for the estimated quarters of funding available must be included in item 8.5. 8.6 If item 8.5 is less than 2 quarters, please provide answers to the following questions: 8.6.1 Does the entity expect that it will continue to have the current level of net operating cash flows for the time being and, if not, why not? Answer: N/A 8.6.2 Has the entity taken any steps, or does it propose to take any steps, to raise further cash to fund its operations and, if so, what are those steps and how likely does it believe that they will be successful? Answer: N/A 8.6.3 Does the entity expect to be able to continue its operations and to meet its business objectives and, if so, on what basis? Answer: N/A Note: where item 8.5 is less than 2 quarters, all of questions 8.6.1, 8.6.2 and 8.6.3 above must be answered. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B ASX Listing Rules Appendix 4C (17/07/20) Page 5 + See chapter 19 of the ASX Listing Rules for defined terms. Compliance statement 1 This statement has been prepared in accordance with accounting standards and policies which comply with Listing Rule 19.11A. 2 This statement gives a true and fair view of the matters disclosed. Date: 28 October 2026 Authorised by: By the Board (Name of body or officer authorising release – see note 4) Notes 1. This quarterly cash flow report and the accompanying activity report provide a basis for informing the market about the entity’s activities for the past quarter, how they have been financed and the effect this has had on its cash position. An entity that wishes to disclose additional information over and above the minimum required under the Listing Rules is encouraged to do so. 2. If this quarterly cash flow report has been prepared in accordance with Australian Accounting Standards, the definitions in, and provisions of, AASB 107: Statement of Cash Flows apply to this report. If this quarterly cash flow report has been prepared in accordance with other accounting standards agreed by ASX pursuant to Listing Rule 19.11A, the corresponding equivalent standard applies to this report. 3. Dividends received may be classified either as cash flows from operating activities or cash flows from investing activities, depending on the accounting policy of the entity. 4. If this report has been authorised for release to the market by your board of directors, you can insert here: “By the board”. If it has been authorised for release to the market by a committee of your board of directors, you can insert here: “By the [name of board committee – eg Audit and Risk Committee]”. If it has been authorised for release to the market by a disclosure committee, you can insert here: “By the Disclosure Committee”. 5. If this report has been authorised for release to the market by your board of directors and you wish to hold yourself out as complying with recommendation 4.2 of the ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations, the board should have received a declaration from its CEO and CFO that, in their opinion, the financial records of the entity have been properly maintained, that this report complies with the appropriate accounting standards and gives a true and fair view of the cash flows of the entity, and that their opinion has been formed on the basis of a sound system of risk management and internal control which is operating effectively.