Exhibit 99.1

Immuron Limited Appendix 4E Preliminary final report

1. Company details

2. Results for announcement to the market

3. Net tangible assets

The calculation of net tangible assets excludes right-of-use assets arising from AASB 16 Leases.

4. Explanation of results

The reported loss after tax of the current financial year of $3,838,699 (2025: $5,215,987) is after fully expensing the company’s research and development expenditure of $1,933,440 incurred during the year (2025: $3,597,296). Of which, $339,819 (2025: $124,164) was funded by the R&D grant from Henry M Jackson Foundation (HJF).

The revenue from contracts with customers for the year was $7,713,601, which is an increase of 5.9% from the prior financial year (2025: $7,287,002), primarily due to the sales increase in the Australian and North American markets for Travelan®. We anticipate that revenues from sales of our Travelan® product will continue to increase in the future.

As at 30 June 2026, the company’s cash position was $9,017,814 (30 June 2025: $2,830,526). The company had trade and other receivables of $1,250,418 (30 June 2025: $1,925,593). This receivables amount includes future receivables from the Australian Government under the R&D Tax Incentive program. The company had other current assets of $258,197 (30 June 2025: $3,486,744).

The preliminary final report follows, with the further details to be included in the audited financial statements to be released by 30 September 2026.

Immuron Limited Appendix 4E Preliminary final report

5. Distributions

No dividends have been paid or declared by the company for the current financial year. No dividends were paid for the previous financial year.

6. Changes in controlled entities

There have been no changes in controlled entities during the year ended 30 June 2026.

7. Details of associates and joint venture entities

As at 30 June 2026, Immuron has a 23.61% interest in Ateria Health Limited. Immuron is deemed to have significant influence over Ateria Health Limited.

8. Audit

The financial statements of Immuron Limited (the group) are currently in the process of being audited. Audited financial statements along with the independent auditor report for the year end 30 June 2026 is expected to be released by the end of September 2026.

Immuron Limited Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2026

The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes

Immuron Limited Consolidated statement of financial position As at 30 June 2026

The above consolidated statement of financial position should be read in conjunction with the accompanying notes

Immuron Limited Consolidated statement of changes in equity For the year ended 30 June 2026

The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes

Immuron Limited Consolidated statement of cash flows For the year ended 30 June 2026

The above consolidated statement of cash flows should be read in conjunction with the accompanying notes

Immuron Limited Notes to the consolidated financial statements 30 June 2026

1. Revenue from contracts with customers

The Group derives revenue from the transfer of hyperimmune products at a point in time in the following major product lines and geographical regions:

2. Other income 

(i) Fair value of Australian R&D tax incentive

The Group’s research and development (R&D) activities are eligible under an Australian government tax incentive for eligible expenditure. Management has assessed these activities and expenditure to determine which are likely to be eligible under the incentive scheme. Amounts are recognised when it has been established that the conditions of the tax incentive have been met and that the expected amount can be reliably measured. For the year ended 30 June 2026, the Group has included an item in other income of $623,613 (2025: $1,110,577).

3. Trade and other receivables

Immuron Limited Notes to the consolidated financial statements 30 June 2026

3. Trade and other receivables (continued)

Classification as trade receivables

Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognised at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.

Accrued receivables

These amounts primarily comprise receivables from the Australian Taxation Office in relation to the R&D tax incentive.

Fair value of trade and other receivables

Due to the short-term nature of the current receivables, their carrying amount is considered to be the same as their fair value.

4. Other current assets

For the year ended 30 June 2025, the Group entered into a 90-day fixed term deposit, which matured on 27 July 2025. Term deposits are presented as Other Current Assets as they are not considered highly liquid instruments readily convertible to cash and cash equivalents. The deposit was held to maturity in accordance with the Group’s investment policy.

5. Share capital

Immuron Limited Notes to the consolidated financial statements 30 June 2026

5. Share capital (continued) 

Movements in ordinary shares:

Rights of each type of share

Ordinary shares entitle the holder to participate in dividends and the proceeds on winding up of the company in proportion to the number of shares held. On a show of hands every holder of ordinary shares present at a meeting or by proxy, is entitled to one vote upon a poll every holder is entitled to one vote per share held. The ordinary shares have no par value.

Immuron Limited Notes to the consolidated financial statements 30 June 2026

6. Reserves

Immuron Limited Notes to the consolidated financial statements 30 June 2026

6. Reserves (continued)

Nature and purpose of other reserves

Share-based payments:

The share-based payment reserve records items recognised as expenses on valuation of share options and warrants issued to key management personnel and other employees.

Foreign currency translation:

Exchange differences arising on translation of foreign controlled entities are recognised in other comprehensive income and accumulated in a separate reserve within equity.

Movements in options, warrants and performance rights:

Immuron Limited Notes to the consolidated financial statements 30 June 2026

7. Share-based payments

Performance rights:

Performance rights, which can be settled in shares, were granted to key management personnel and employees during the period. The performance rights are based on non-market weighted key performance indicators (KPIs) and have been expensed over the service period, based on the probability the KPIs being achieved. The performance rights are expected to vest between one and five years. During the reporting period, assessments are made as to whether KPIs have been met and whether KPIs are likely to be met. As a result of such assessment, there was a net reduction in share-based payment expense during the period.

During the year ended 30 June 2026, 2,147,154 performance rights were granted to employees with a conversion price of $0.145.

Fair value is determined using the Black-Scholes option pricing model that takes into account the exercise price, term of the award, security price at grant date, expected volatility, expected dividend yield and the risk-free interest rate.

The model inputs for the performance rights granted during the year:

Options:

During the year ended 30 June 2026, options were approved at the Annual General Meeting, held on 11 November 2025 for Jeannette Joughin, Daniel Pollock, Ravi Savarirayan, and Paul Brennan of 1,000,000 each. The option exercise price is $0.110 and they have an expiry date of 3 October 2029.

Fair value is determined using the Black-Scholes option pricing model that takes into account the exercise price, term of the award, security price at grant date, expected volatility, expected dividend yield and the risk-free interest rate.

The model inputs for the options granted during the year:

8. Events after the reporting period

No matter or circumstance has arisen since 30 June 2026 that has significantly affected, or may significantly affect the Group’s operations, the results of those operations, or the Group’s state of affairs in future financial years.

Immuron Limited Notes to the consolidated financial statements 30 June 2026

9. Principal subsidiaries

The Group’s principal subsidiaries at 30 June 2026 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business.

10. Interests in associates

Immuron Limited has a 23.61% interest in Ateria Health Limited. The carrying amount of the investment continues to be nil, therefore, no share of the loss has been recognised for the year ended 30 June 2026.