INOVIQ Annual Report 2026

16 Directors’ Report 31 Auditor’s Independence Declaration 32 Consolidated Statement of Comprehensive Income 33 Consolidated Statement of Financial Position 34 Consolidated Statement of Changes in Equity 35 Consolidated Statement of Cash Flows 36 Notes to the Financial Statements 62 Consolidated Entity Disclosure Statement 63 Directors’ Declaration 64 Corporate Governance Statement 65 Independent Auditor’s Report Contents Review of Operations Directors’ Report Chairman’s Letter CEO’s Report Financial Report Shareholder Information 15 Annual Report 2026

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