FORWARD-LOOKING STATEMENTS Certain statements in this Annual Report contain forward-looking statements regarding the Company’s business and the technical and commercial potential of its technologies and products in development. Any statement describing the Company’s goals, expectations, intentions, or beliefs is a forward-looking statement and should be considered an at-risk statement. Such statements are subject to certain risks and uncertainties, particularly those risks or uncertainties inherent in the process of discovering, developing, and commercialising medical devices that can be proven to be safe and effective for use in humans, and in the endeavour of building a business around such products and services. INOVIQ undertakes no obligation to publicly update any forward-looking statement, whether as a result of new information, future events, or otherwise. Actual results could differ materially from those discussed in this Annual Report. As a result, readers of this report are cautioned not to rely on forward-looking statements. ROUNDING No rounding has been applied to the amounts contained in the financial report under the option available to the Company under ASIC Corporations (Rounding in Financial/Director’s report) instrument 2016/191. The Company is an entity to which the legislative instrument applies. SIGNIFICANT EVENTS AFTER THE BALANCE DATE On 1 July 2026, IIQ announced an enhanced EXO-OC™ algorithm and that samples from its retrospective clinical study were unsuitable for evaluating the test. Data analysis completed in June 2026, identified that samples from a biorepository, which supplied most samples (616 including 69% of the cancer cases), exhibited reduced protein and miRNA levels consistent with sample degradation, rendering these samples unsuitable for inclusion in the study. Additionally, significant variability was identified across all biorepositories, likely due to provider-specific pre-analytical collection and logistical factors, outside the control of the study. Importantly, these issues were unrelated to the performance of the EXO-NET® technology or EXO-OC™ test. As a result of these issues, the 1200 samples were deemed unsuitable for evaluation of the EXO-OC™ ovarian cancer test. Notwithstanding, the inferior sample quality, the study generated valuable insights into the robustness and performance of individual miRNA biomarkers under uncontrolled pre-analytical conditions, which will inform future development plans, study design and commercial roll-out. The study outcomes highlighted inherent challenges of using biobanked samples sourced from multiple biorepositories and sites, where pre-analytical differences (sample collection and processing) can significantly impact sample quality and biomarker consistency. Future studies to evaluate EXO-OC™ will use samples collected under INOVIQ’s standardised protocol through a single site, nested prospective clinical study or a real-world study conducted with a laboratory partner or CRO. Also, on 8 July 2026, 9,753,913 Listed options expired. At the date of this report, there have been no other matters or circumstances that have arisen since the end of the period which significantly, or may significantly affect: – The Group’s operations in future years; – The results of those operations in future years; or – The Group’s state of affairs in future years. SIGNIFICANT CHANGES IN THE STATE OF AFFAIRS Other than those outlined in this report there were no other significant changes in the state of affairs of the Company during the period. FINANCIAL POSITION The net assets of the Group at 30 June 2026 totalled $18,892,145 (2025: $16,714,434). Total assets at 30 June 2026 totalled $20,452,171 (2025: $18,457,218). The Group had cash and cash equivalents of $9,353,441 at 30 June 2026 (2025: $6,520,923). DIVIDENDS No dividend has been declared, provided for or paid in respect of the year ended 30 June 2026 or 30 June 2025. INDEMNIFICATION AND INSURANCE OF DIRECTORS AND OFFICERS The Company has insurance in place to indemnify directors of the Company against liability incurred to a third party (not being the Company or a related party) that may arise from their position as directors or officers of the Company. In accordance with subsection 300(9) of the Corporations Act 2001, further details have not been disclosed due to confidentiality provisions of the insurance contracts. Directors’ Report continued 24 INOVIQ Limited
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