26 EVENTS SUBSEQUENT TO BALANCE DATE (CONTINUED) 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. 27 PARENT ENTITY Information relating to INOVIQ Limited For the year ended 30 June 2026 $ For the year ended 30 June 2025 $ Current assets 19,951,876 15,934,294 Non-current assets 49,241 51,306 Total assets 20,001,117 15,985,600 Current liabilities 1,033,581 1,061,148 Non-current liabilities 75,391 54,031 Total liabilities 1,108,972 1,115,179 Issued capital 149,751,616 140,148,699 Accumulated losses (132,199,243) (127,046,039) Share based payment reserve 1,339,772 1,767,761 Total shareholders’ equity 18,892,145 14,870,421 Loss of the parent entity (5,153,203) (3,488,331) Total comprehensive loss of the parent entity (5,153,203) (3,488,331) Refer to Note 29 for disclosure of any contingent asset and liabilities of the parent entity. 28 FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (A) FINANCIAL RISK MANAGEMENT OBJECTIVES & POLICIES The Group’s principal financial instruments comprise cash and equity instruments. The main purpose of these financial instruments is to fund the Group’s operations. The Group has various other financial assets and liabilities such as receivables and payables, which arise directly from its operations. The main risks arising from the Group’s financial instruments are interest rate risk, credit risk, foreign currency risk and liquidity risk. The Group uses different methods to measure and manage different types of risks to which it is exposed. These include monitoring levels of exposure to interest rate, foreign exchange risk and assessments of market forecasts for interest rate, foreign exchange, and commodity prices. Ageing analysis and monitoring of receivables are undertaken to manage credit risk. Liquidity risk is monitored through the development of future rolling cash flow forecasts. The Chairman is responsible for managing the risks associated with the Group’s financial investments and reporting to the board of directors. The board reviews and agrees policies for managing each of these risks as summarised below: Details of the material accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument are disclosed in Note 2 to the financial statements. Notes to the Financial Statements continued for the year ended 30 June 2026 58 INOVIQ Limited
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