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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">1.</td> <td style="text-align: justify">Business activity</td></tr> </table> Fusion Fuel Green plc (the “Parent” or “Company”) was incorporated in Ireland on April 3, 2020. The Company and its subsidiaries are collectively referred to as the “Group”. The registered office of the Company is The Victorians, 15-18 Earlsfort Terrace, Saint Kevin’s, Dublin 2, D02 YX28, Ireland. The Company is an energy services and infrastructure group focused on the distribution of liquefied petroleum gas (“LPG”), engineering and advisory services, and the development of clean energy solutions. Through its operating subsidiaries, including Quality Industrial Corp. (“QIND”) and its subsidiary Al Shola Al Modea Gas Distribution LLC (“Al Shola Gas”), the Group provides LPG distribution, installation and maintenance services, as well as engineering and infrastructure solutions to commercial, industrial and residential customers in the United Arab Emirates. The Group also provides hydrogen and clean energy engineering and advisory services through Bright Hydrogen Solutions (“BrightHy”), and, through BioSteam Energy (Proprietary) Limited (“BioSteam”), commenced biomass-powered industrial steam production in South Africa in May 2026. On 21 July 2026, after the end of the reporting period, the Company completed the acquisition of Royal Uranium Inc. (“Royal Uranium”), adding a portfolio of uranium and gas royalty interests to the Group (Note 28). The Company has a well-established risk management process which is managed through its management team, finance committee and board of directors. The key risks are evaluated throughout the period with key business leaders tasked to manage each risk as required. These risks are assessed through a risk matrix which evaluates each risk’s impact and likelihood. Company history The 2020 Merger On December 10, 2020, Fusion Fuel Green plc completed a business combination with HL Acquisitions Corp. and Fusion Welcome - Fuel S.A. The transaction was accounted for as a reverse recapitalisation, with Fusion Fuel as the accounting acquirer. The Company became listed on the NASDAQ Global Market under the ticker symbol HTOO and raised additional capital through a concurrent private placement. Insolvency of Fusion Fuel Portugal, S.A. On November 11, 2024, Fusion Fuel Portugal, S.A. filed for insolvency, resulting in the appointment of an insolvency administrator and loss of control by the Group. As a result, Fusion Fuel Portugal and its subsidiaries were deconsolidated from the Group’s financial statements. Acquisition of Quality Industrial Corp. On November 26, 2024, the Company acquired a <span id="xdx_904_ecustom--OwnershipInterestAcquiredInSubsidiary_iI_pid_dp_uPure_c20241126__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zavXBZvaLk14" title="Senior convertible notes">69.36% interest in QIND, a U.S.-based industrial holding company. QIND holds a controlling interest in Al Shola Gas, an LPG distribution and engineering business in the United Arab Emirates. The acquisition marked the Group’s strategic shift towards energy infrastructure and LPG distribution activities. 2025 developments The year ended 31 December 2025 was the first full year of the Group’s repositioned business model, centred on LPG distribution through QIND and Al Shola Gas, together with engineering and advisory activities through BrightHy and the Group’s investment in BioSteam. During 2025 the Group converted and settled the outstanding convertible notes under the Macquarie facility, completed private placements in July and December 2025, and regained compliance with the Nasdaq listing requirements following a 1-for-35 reverse share split. First half 2026 developments Capital and liquidity In January 2026, holders exercised <span id="xdx_90F_ecustom--StockIssuedDuringPeriodSharesExerciseOfWarrants_pid_c20260101__20260131__ifrs-full--ClassesOfShareCapitalAxis__custom--DecemberTwoThousandTwentyFiveWarrantMember_zfpRLKZPKFg2" title="Number of shares exercise">57,428 of the $<span id="xdx_900_ecustom--WarrantExercisePrice_iI_pid_uUSDPShares_c20260131__ifrs-full--ClassesOfShareCapitalAxis__custom--DecemberTwoThousandTwentyFiveWarrantMember_zvhrdZyVRuRj" title="Warrant exercise price">3.50 warrants issued in connection with the December 2025 warrant exchange, and a further <span id="xdx_907_ecustom--StockIssuedDuringPeriodSharesExerciseOfWarrants_pid_c20260101__20260131__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember_zdB3Ggmw3ND" title="Number of shares exercise">21,428 $3.50 warrants were exchanged for pre-funded warrants. On 14 February 2026, the Company entered into a Securities Purchase Agreement with certain investors for the issue of <span id="xdx_904_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_pid_c20260214__20260214__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zOpCTl5xdFxj" title="Shares issued">577,124 Class A Ordinary Shares, pre-funded warrants to purchase <span id="xdx_90C_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_pid_c20260214__20260214__ifrs-full--ClassesOfOrdinarySharesAxis__custom--PrefundedWarrantsMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zXkqH6hKmXwk" title="Grant option to purchase ordinary shares">129,005 Class A Ordinary Shares, warrants to purchase <span id="xdx_90D_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_pid_c20260214__20260214__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--WarrantsMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zYzB2YWjU8Se" title="Shares issued">706,129 Class A Ordinary Shares at $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20260214__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--WarrantsMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zz5KTRxNKGXh" title="Exercise price">5.148 per share and warrants to purchase <span id="xdx_909_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_pid_c20260214__20260214__ifrs-full--ClassesOfOrdinarySharesAxis__custom--WarrantsTwoMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zYPIBNjj23za" title="Shares issued">706,129 Class A Ordinary Shares at $<span id="xdx_902_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20260214__ifrs-full--ClassesOfOrdinarySharesAxis__custom--WarrantsTwoMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_z9s33oujgrDa" title="Ordinary shares per share">6.864 per share, for aggregate gross proceeds of $<span id="xdx_90F_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn5n6_uUSD_c20260214__20260214__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfContractsAxis__custom--February2026SecuritiesPurchaseAgreementMember_zg1hqaAUcjc" title="Proceeds from stock">2.6 million (the “February 2026 PIPE”). The shares were issued on 20 February 2026. On 31 March 2026, <span id="xdx_901_ecustom--StockIssuedDuringPeriodSharesExerciseOfWarrants_pid_c20260331__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PredundedWarrantsMember_zpKQD8QU5aC" title="Number of shares exercise">208,238 pre-funded warrants were exercised. On 27 February 2026, Bevilacqua PLLC exercised <span id="xdx_909_ecustom--StockIssuedDuringPeriodSharesExerciseOfWarrants_pid_c20260227__20260227__ifrs-full--ClassesOfShareCapitalAxis__custom--ServiceWarrantsMember_ziPTHCReAVzh" title="Number of shares exercise">71,429 service warrants at an exercise price of $0.88 per share, settled against amounts owed to it for legal services. The shares were released on 2 April 2026. Acquisition of Royal Uranium On 12 February 2026, the Company entered into Mineral & Element Advisory Agreements with three advisors, under which the advisors provide strategic, operational and technical advisory services in connection with potential mineral asset transactions (Note 7). On 18 February 2026, the Company entered into a Share Exchange Agreement with certain shareholders of Royal Uranium to acquire up to 100% of its issued share capital in exchange for up to <span id="xdx_90C_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_pid_c20260218__20260218__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zY9aCkYYtqMe">3,750,018 Class A Ordinary Shares, which valued Royal Uranium at $15.0 million. On execution of the Share Exchange Agreement, the advisory fee under the element advisory agreements became payable and the Company issued <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_pid_c20260218__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zlhSymJiLr8h" title="Number of shares issued">95,000 Class A Ordinary Shares and pre-funded warrants to purchase <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zcSD3SgiHW68" title="Number of shares issued">190,000 Class A Ordinary Shares on 20 February 2026. 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Operating developments Steam production at BioSteam’s first biomass-powered industrial steam project in South Africa began on 1 May 2026, and commercial operations were announced on 11 May 2026. BrightHy recognised its first significant engineering services revenue in the period (Note 4). Restatement of the 2025 consolidated financial statements The consolidated financial statements for the year ended 31 December 2025 have been restated in the Company’s Annual Report on Form 20-F/A (Amendment No. 1). The comparative statement of financial position at 31 December 2025 in these condensed consolidated financial statements is presented as restated (Note 2).

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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">2.</td> <td style="text-align: justify">Basis of preparation and significant accounting policies</td></tr> </table> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForStatementOfComplianceExplanatory_zefYN6ybFLtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Statement of compliance These unaudited condensed consolidated financial statements for the six months ended 30 June 2026 have been prepared in accordance with IAS 34 Interim Financial Reporting as adopted by the EU and as issued by the International Accounting Standards Board (“IASB”). They do not include all of the information required for a complete set of annual financial statements and should be read in conjunction with the restated consolidated financial statements of the Group for the year ended 31 December 2025, included in the Company’s Annual Report on Form 20-F/A (Amendment No. 1), which were prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted by the EU and as issued by the IASB. These condensed consolidated financial statements are presented in Euro, the functional and presentation currency of the Company. All financial information presented has been rounded to the nearest thousand, unless otherwise stated. They have been prepared on the historical cost basis except for derivatives, which are measured at fair value, and share-based payments, which are measured at grant date fair value. Restatement of comparative information at 31 December 2025 Following the issue of the consolidated financial statements for the year ended 31 December 2025 on 7 May 2026, management identified errors in the accounting for the Group’s investment in QIND, a foreign operation whose functional currency is the US dollar, and in the impairment testing of the related goodwill. The errors have been corrected by restating each affected line item for the year ended 31 December 2025 in accordance with IAS 8, as set out in Note 5 to the restated consolidated financial statements in the Form 20-F/A. The corrections are: (a) Impairment of goodwill (IAS 36). The recoverable amount of the LPG Distribution & Engineering cash-generating unit at 31 December 2025 was below its carrying amount. An impairment loss of €1,060k, being the Group’s share of the impairment of the notionally grossed-up goodwill, has been recognised and allocated in full to goodwill. (b) Translation of purchase price allocation charges at the average rate (IAS 21.39(b)). The amortisation of customer relationships and trade names, the release of the inventory fair value uplift and the related deferred tax credit are translated at the average exchange rate for 2025 rather than the exchange rate at the acquisition date. (c) Retranslation of goodwill and fair value adjustments at the closing rate (IAS 21.47). Goodwill and the fair value adjustments arising on the acquisition of QIND are translated at the closing rate. Retranslation at the 31 December 2025 closing rate of US$<span id="xdx_90C_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zZmgARmVtKpa" title="Closing foreign exchange rate">1.1736 to €<span id="xdx_90D_ecustom--IncreaseDecreaseInClosingForeignExchangeRate_iI_uPure_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zxSGAPAKEjU8" title="Closing foreign exchange rate reduces">1.00 reduces customer relationships by €1,944k, trade names by €453k, goodwill by €683k, the inventory fair value uplift by €4k and the deferred tax liability by €219k, with the exchange difference of €2,866k recognised in other comprehensive income. (d) Exchange differences on translation of foreign operations (IAS 21.39(c) and IAS 21.41). Exchange differences on translating QIND’s results and net assets into euro, previously recognised in finance income, are recognised in other comprehensive income and accumulated in a foreign currency translation reserve, with the share attributable to non-controlling interests allocated to non-controlling interests. The translation of QIND’s equity eliminated on consolidation and of the related non-controlling interests has been corrected on the same basis, and an increase of €416k arising from changes in the Group’s ownership interest in QIND is recognised within the other equity reserve in accordance with IFRS 10.23. (e) Non-controlling interests in QIND (IFRS 10.B94 and IFRS 10.23). The Group holds <span id="xdx_903_ecustom--ProportionOfOwnershipInterestsHeldByNoncontrollingInterestsShares_pn5n6_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zVtYxPVZvBEg" title="Noncontrolling interests shares">98.3 million of QIND’s shares on an as-converted basis. Its economic interest in QIND reduced from <span id="xdx_90A_eifrs-full--ProportionOfVotingRightsHeldByNoncontrollingInterests_pid_dp_uPure_c20240101__20241231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zlEuYLGwGSej" title="Non-controlling interests percentage">67.04% at 31 December 2024 to <span id="xdx_901_eifrs-full--ProportionOfVotingRightsHeldByNoncontrollingInterests_pn5n6_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zTNwSCmKzRBc" title="Non-controlling interests shares">52.40% at 31 December 2025 as QIND issued shares to third parties. The non-controlling interests in QIND had been carried at their 31 December 2024 amount and had not been attributed their share of QIND’s 2025 loss and other comprehensive income, or adjusted for the change in the Group’s ownership interest. Their share of QIND’s 2025 loss, <span id="xdx_90B_ecustom--NoncontrollingInterestsShareDescription_pid_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_zjzKfED7O8H6" title="Non-controlling interests share description">including the amortisation of the fair value adjustments net of deferred tax, is a loss of €1,616k and their share of other comprehensive income a loss of €527k, each based on their time-weighted interest. Non-controlling interests have been adjusted to their proportionate share of QIND’s net assets at 31 December 2025, an increase of €2,229k recognised against the other equity reserve in accordance with IFRS 10.23. There is no effect on the loss for the year, other comprehensive income or total equity. The same basis is applied for the six months ended 30 June 2026. <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnConsolidatedStatementOfFinancialPositionExplanatory_zi03mYNDtm4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on the consolidated statement of financial position as at 31 December 2025 Schedule of impact on consolidated statement of financial position <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_z7IfaVBIYSRd" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zUeyjiYyqjXh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_zHOxCemeA4qb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Intangible assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21,522</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zWrX3PK8rAE2" style="width: 14%; text-align: right" title="Intangible assets">(2,226</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">19,296</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Goodwill_i01I_pn3n3_zi1cJSCgLfj2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,602</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Goodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zpiBk6fOex6j" style="border-bottom: Black 1pt solid; text-align: right" title="Goodwill">(1,743</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,859</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentAssets_i01I_pn3n3_zBoKS6FX5HPh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NoncurrentAssets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z4Vq0h65P2vg" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current assets">(3,969</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">25,643</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Assets_iI_pn3n3_zTgmf0MtpI17" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,039</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Assets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPYcFtR3gqd5" style="text-align: right" title="Total assets">(3,969</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">32,070</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_zLvydAEawF51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other payables - long-term</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,067</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zEq6hAtvlU3d" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables - long-term">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,866</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_zmtH8TpC7991" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,348</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zfzwhOHVcdm" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3,147</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Liabilities_i01I_pn3n3_zdO5O2kj2I48" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,534</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--Liabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z2sbv0WCmyq2" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">15,333</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NetAssetsLiabilities_iI_pn3n3_zQ9TdNtFWlg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--NetAssetsLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zjDQrShPjaL6" style="border-bottom: Black 1pt solid; text-align: right" title="Net assets">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnEquityExplanatory_z0LCrKH4MK6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on equity as at 31 December 2025 Schedule of detailed information about impact on equity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zcP82qzEJPih" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zTQUdK0tlJzj" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zjydZWYtRaLa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--SharePremium_iI_pn3n3_zI3izNG2gfXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Share premium</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">240,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">242,004</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherReserves_iI_pn3n3_znMSXOL2NPvg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other equity reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,802</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,995</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationReserve_iI_pn3n3_z6XNWaAEGUa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,647</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,647</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--RetainedEarnings_i01I_pn3n3_zBSufhZnFmR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retained earnings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,816</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,411</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(242,227</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--NoncontrollingInterests_i01I_pn3n3_zUArsNGPK8j4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,111</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Equity_i01TI_pn3n3_zVYylQFFnOsb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> For the year ended 31 December 2025, <span id="xdx_909_ecustom--OtherComprehensiveIncomeLossDescription_pid_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_zipoEAihK6W7" title="Other comprehensive income loss description">the restatement increased the loss for the year from €952k to €4,980k and recognised other comprehensive loss of €2,289k, of which €1,647k is attributable to owners of the parent and €642k to non-controlling interests. The loss attributable to owners of the parent was restated from €1,694k to €4,106k and the loss attributable to non-controlling interests from a profit of €742k to a loss of €874k. The restatement had no effect on net cash flows from operating, investing or financing activities or on cash and cash equivalents. The comparative information for the six months ended 30 June 2025 is presented as previously reported in the Group’s condensed consolidated financial statements for that period. <p id="xdx_846_ecustom--DescriptionOfAccountingPolicyForBasisOfConsolidationExplanatory_zVBpgDNiGMa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Basis of consolidation Subsidiaries The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to 30 June 2026. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Loss of control When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_znvyDn44uvYg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Functional currency Foreign currency transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance income / (costs). Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the average exchange rate for the period, which approximates the rates at the dates of the transactions. Foreign currency differences are recognised in other comprehensive income (“OCI”) and accumulated in the foreign currency translation reserve, except to the extent that the translation difference is allocated to NCI. The Group’s principal foreign operations are QIND and Al Shola Gas (US dollar and UAE dirham, which is pegged to the US dollar) and BioSteam (South African rand). When a foreign operation is disposed of in its entirety or partially such that control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, the relevant proportion of the cumulative amount is reattributed to NCI. <p id="xdx_848_ecustom--DescriptionOfAccountingPolicyForGoingConcernExplanatory_zg3Pijo4rm92" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Going concern These condensed consolidated financial statements have been prepared on a going concern basis, which assumes that the Group will continue in operational existence for the foreseeable future and be able to realise its assets and discharge its liabilities in the normal course of business. In adopting the going concern basis, the Directors have considered the Group’s cash on hand, its projected cash flows, and its ability to access additional sources of funding, together with factors likely to affect its future performance and the Group’s principal risks and uncertainties. For the six months ended 30 June 2026, the Group reported a loss for the period of €3.7 million (2025: €2.8 million) and a loss attributable to owners of the parent of €3.4 million (2025: €2.3 million). The loss includes non-cash charges for share-based payments of €0.8 million, principally the milestone fees under the element advisory agreements (Note 7), and amortisation of acquired intangible assets of €1.1 million. Net cash used in operating activities was €2.1 million (2025: €1.6 million). At 30 June 2026, the Group had net current liabilities of €7.1 million (31 December 2025 restated: €5.8 million), reflecting total current liabilities of €14.9 million against total current assets of €7.8 million. Current liabilities include €7.9 million payable to the former shareholders of Al Shola Gas (Note 17) and QIND’s matured convertible notes of €1.7 million (Note 20). Cash and cash equivalents at 30 June 2026 were €0.3 million (31 December 2025: €0.6 million). The Group’s existing cash resources are insufficient to fund its operating and financing obligations over the next twelve months without additional funding. At 30 June 2026, QIND’s convertible promissory notes had matured and remained unpaid. Failure to repay these notes at maturity constitutes an event of default under their terms and could result in the acceleration of the outstanding principal and accrued interest, the accrual of default interest and the right of noteholders to convert outstanding amounts into shares of QIND at a discount to market price. On 10 July 2026, QIND entered into a forbearance agreement with RB Capital Partners, Inc. in respect of two of these notes, extending their maturity to 1 March 2028 with repayment in 19 monthly instalments (Note 28). Since 30 June 2026, the Company has completed the acquisition of Royal Uranium, raised gross proceeds of approximately $1.5 million under the August 2026 private placement, filed a prospectus supplement for its at-the-market programme with H.C. Wainwright & Co., LLC, and agreed to settle part of the amounts owed to Bevilacqua PLLC in shares (Note 28). Management has prepared cash flow projections which take into account the Group’s existing cash resources, expected cash flows from Al Shola Gas, BrightHy and BioSteam, expected income from the royalty portfolio acquired with Royal Uranium, access to the $25 million equity line of credit and the at-the-market programme, and the Group’s ability to raise additional capital and to manage its cost base and the timing of discretionary expenditure. Notwithstanding these developments, the Group expects to continue to incur losses at the parent company level in the near term and remains dependent on access to additional funding to support its operations and strategic initiatives. The combination of recurring losses from operations at parent company level, net current liabilities, QIND’s matured convertible note obligations and the Group’s continued dependence on external financing indicates the existence of a material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern and, therefore, to continue realising its assets and discharging its liabilities in the normal course of business. There can be no assurance that the Group will be successful in achieving its forecasts, securing additional funding or executing its strategic initiatives as planned. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the Directors have adopted the going concern basis in preparing these unaudited condensed consolidated financial statements. <p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForNewStandardsOrAmendmentsExplanatory_z7ORnRSMnUTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">New standards or amendments There were no new standards or amendments effective for the period commencing 1 January 2026 that had a material impact on the Group. IFRS 18 Presentation and Disclosure in Financial Statements, which is effective for annual periods beginning on or after 1 January 2027, will change the presentation of the statement of profit or loss and introduce disclosures on management-defined performance measures. The Group is assessing its impact. Management currently expects no material impact from the other standards and amendments not yet effective. <p id="xdx_847_ecustom--DescriptionOfAccountingPolicyForSignificantAccountingPoliciesExplanatory_zRDD8xAQZKlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Significant accounting policies The accounting policies applied in these condensed consolidated financial statements are consistent with those applied in the restated consolidated financial statements for the year ended 31 December 2025, except for the measurement of income tax in the interim period and the policy for costs to fulfil a contract, described below. <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zkqAIGEp3375" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Income tax in the interim period Income tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year for each taxable entity, applied to the pre-tax income of the interim period. <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_zFowbYBK7vq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Derivative financial instruments The Group accounts for derivative liabilities by assessing whether the instrument contains separable embedded derivatives, and classifying each component accordingly. Where the Group issues convertible promissory notes, these are assessed to determine whether they contain both a host debt contract and one or more embedded derivatives. The Group separates any embedded derivatives that are not closely related to the host contract and accounts for them at fair value through profit or loss (“FVTPL”). The host debt contract is initially recognised at the residual amount after deducting the fair value of the compound embedded derivative and is measured at amortised cost using the effective interest rate method. <p id="xdx_84D_ecustom--DescriptionOfAccountingPolicyForCompoundFinancialInstrumentsExplanatory_zcRcvm92sAxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Compound financial instruments Compound financial instruments issued by the Group comprise convertible loan notes that can be converted into equity at the option of the holder. The liability component is initially measured at fair value and subsequently measured at amortised cost using the effective interest method. The equity component is the residual amount of the instrument after deducting the fair value of the liability component and is recognised in a separate reserve within equity. <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForWarrantsExplanatory_zfjoGWCQJJlc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Warrants At initial recognition, each warrant is assessed under IAS 32 and IFRS 9 to determine whether it is classified as an equity instrument or as a financial liability. A warrant is classified as an equity instrument only where it entitles the holder to acquire a fixed number of the Group’s own ordinary shares for a fixed amount of cash in the functional currency of the issuing entity (the “fixed-for-fixed” criterion). A warrant is classified as a derivative financial liability where it fails the fixed-for-fixed criterion, typically where the exercise price is denominated in U.S. dollars, where the contract contains anti-dilution, price-reset or other variable settlement features, or where it provides for cash settlement. Equity-classified warrants are recognised within equity at their fair value on the date of grant and are not subsequently remeasured. Where they are issued in exchange for goods or services, the fair value of the goods or services received is recognised as an expense in profit or loss in accordance with IFRS 2. On exercise, the carrying amount of the warrant in equity, together with any cash consideration received, is reclassified to share capital and share premium. Liability-classified warrants are remeasured at fair value at each reporting date, with changes in fair value recognised in profit or loss within fair value movement on derivative financial instruments. Pre-funded warrants with a nominal exercise price that meet the fixed-for-fixed criterion are classified as equity and presented within the other equity reserve until exercised. <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zlDl1cJKoA05" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Revenue Revenue is measured based on the consideration specified in a contract with a customer and is recognised when control of goods or services is transferred to the customer. Revenue from the design, supply, installation and commissioning of centralised gas systems and from operations and maintenance services is recognised over time. Revenue from metered LPG utility services, bulk LPG deliveries and cylinder supply is recognised at the point in time at which delivery is completed and control transfers to the customer. Revenue from engineering and advisory services provided by BrightHy is recognised over time or at a point in time depending on the nature of the contract and the associated performance obligations. Amounts billed to customers in advance of revenue recognition are recognised as contract liabilities and presented within deferred income. <p id="xdx_84C_ecustom--DescriptionOfAccountingPolicyForCostsToFuulfilAContractExplanatory_zIUPkRbyoVhl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Costs to fulfil a contract Costs incurred to fulfil a contract with a customer that are not within the scope of another standard are recognised as an asset where they relate directly to an identified contract, generate or enhance resources that will be used in satisfying performance obligations in the future, and are expected to be recovered. The asset is recognised in cost of sales on a systematic basis consistent with the transfer of the related goods or services and is presented within prepayments and other receivables. <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zGm5yfoNecIl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Leases The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost and subsequently depreciated using the straight-line method over the lease term. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group’s incremental borrowing rate, and is subsequently measured at amortised cost using the effective interest method. The Group presents right-of-use assets in property, plant and equipment and lease liabilities in trade and other payables (current) and lease liabilities (non-current). The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zY1bX8YTXl5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Inventories Inventories are stated at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method. <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zCDMc36dzt02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Segment information The Group determines its operating segments based on the information that is regularly reviewed by the Board of Directors, in its capacity as chief operating decision maker (“CODM”), for the purpose of allocating resources and assessing performance. Operating segments that do not meet the quantitative thresholds in IFRS 8 are aggregated within “All other activities”. <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_z9cUP7EQ3BDh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Deferred taxation Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available. Deferred tax liabilities arising on the fair value of intangible assets acquired in business combinations are released to profit or loss as the underlying assets are amortised. <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_z29ABrT6lw8c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Business combinations The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. The consideration transferred and the identifiable net assets acquired are generally measured at fair value. Goodwill is tested at least annually for impairment. For the QIND acquisition, the Group elected to measure non-controlling interests at the proportionate share of the acquiree’s identifiable net assets. <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_z2zxwj2Ou326" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Share-based payment arrangements The grant-date fair value of equity-settled share-based payment arrangements granted to employees and non-employees is recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. For awards with market conditions, the grant-date fair value reflects those conditions and there is no true-up for differences between expected and actual outcomes. <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_z2Vsrtc6e1mi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Post-employment benefits - end-of-service indemnity The Group recognises a liability for end-of-service benefits payable to employees of Al Shola Gas, accrued in accordance with UAE labour law and measured without discounting, as the impact of the time value of money is immaterial. <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zfWP8YcezfOh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Financial instruments Financial assets are classified as measured at amortised cost, fair value through other comprehensive income or FVTPL. Financial liabilities are classified as measured at amortised cost or FVTPL. The Group applies the IFRS 9 simplified approach to measuring expected credit losses on trade and other receivables. <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zmrHjE0JL288" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets: plant and machinery <span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z6qaYdsYgtX2" title="Property, plant and equipment useful life">3-<span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeO1LY2S8Kba" title="Property, plant and equipment useful life">10 years, office and other equipment <span id="xdx_90C_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zOqeBfztg1S3" title="Property, plant and equipment useful life">3-<span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zqL4o7Ax8l6l" title="Property, plant and equipment useful life">10 years, and right-of-use assets over the <span id="xdx_905_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zV8mMc9jJEu4" title="Property, plant and equipment useful life">lease term. Assets under construction are not depreciated until they are available for use. <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zr23cLJ0JMyd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Intangible assets and goodwill Intangible assets acquired in a business combination are measured on initial recognition at their fair value at the acquisition date and subsequently at cost less accumulated amortisation and impairment losses. Customer relationships and trade names acquired in the QIND business combination are amortised on a straight-line basis over <span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zKLoTNYhBMRc" title="Intangible assets useful life">10 years. They are denominated in US dollars and translated at the closing rate, with amortisation translated at the average rate. Goodwill is not amortised and is tested for impairment at least annually, or more frequently if indicators of impairment exist.

<p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForStatementOfComplianceExplanatory_zefYN6ybFLtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Statement of compliance These unaudited condensed consolidated financial statements for the six months ended 30 June 2026 have been prepared in accordance with IAS 34 Interim Financial Reporting as adopted by the EU and as issued by the International Accounting Standards Board (“IASB”). They do not include all of the information required for a complete set of annual financial statements and should be read in conjunction with the restated consolidated financial statements of the Group for the year ended 31 December 2025, included in the Company’s Annual Report on Form 20-F/A (Amendment No. 1), which were prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted by the EU and as issued by the IASB. These condensed consolidated financial statements are presented in Euro, the functional and presentation currency of the Company. All financial information presented has been rounded to the nearest thousand, unless otherwise stated. They have been prepared on the historical cost basis except for derivatives, which are measured at fair value, and share-based payments, which are measured at grant date fair value. Restatement of comparative information at 31 December 2025 Following the issue of the consolidated financial statements for the year ended 31 December 2025 on 7 May 2026, management identified errors in the accounting for the Group’s investment in QIND, a foreign operation whose functional currency is the US dollar, and in the impairment testing of the related goodwill. The errors have been corrected by restating each affected line item for the year ended 31 December 2025 in accordance with IAS 8, as set out in Note 5 to the restated consolidated financial statements in the Form 20-F/A. The corrections are: (a) Impairment of goodwill (IAS 36). The recoverable amount of the LPG Distribution & Engineering cash-generating unit at 31 December 2025 was below its carrying amount. An impairment loss of €1,060k, being the Group’s share of the impairment of the notionally grossed-up goodwill, has been recognised and allocated in full to goodwill. (b) Translation of purchase price allocation charges at the average rate (IAS 21.39(b)). The amortisation of customer relationships and trade names, the release of the inventory fair value uplift and the related deferred tax credit are translated at the average exchange rate for 2025 rather than the exchange rate at the acquisition date. (c) Retranslation of goodwill and fair value adjustments at the closing rate (IAS 21.47). Goodwill and the fair value adjustments arising on the acquisition of QIND are translated at the closing rate. Retranslation at the 31 December 2025 closing rate of US$<span id="xdx_90C_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zZmgARmVtKpa" title="Closing foreign exchange rate">1.1736 to €<span id="xdx_90D_ecustom--IncreaseDecreaseInClosingForeignExchangeRate_iI_uPure_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zxSGAPAKEjU8" title="Closing foreign exchange rate reduces">1.00 reduces customer relationships by €1,944k, trade names by €453k, goodwill by €683k, the inventory fair value uplift by €4k and the deferred tax liability by €219k, with the exchange difference of €2,866k recognised in other comprehensive income. (d) Exchange differences on translation of foreign operations (IAS 21.39(c) and IAS 21.41). Exchange differences on translating QIND’s results and net assets into euro, previously recognised in finance income, are recognised in other comprehensive income and accumulated in a foreign currency translation reserve, with the share attributable to non-controlling interests allocated to non-controlling interests. The translation of QIND’s equity eliminated on consolidation and of the related non-controlling interests has been corrected on the same basis, and an increase of €416k arising from changes in the Group’s ownership interest in QIND is recognised within the other equity reserve in accordance with IFRS 10.23. (e) Non-controlling interests in QIND (IFRS 10.B94 and IFRS 10.23). The Group holds <span id="xdx_903_ecustom--ProportionOfOwnershipInterestsHeldByNoncontrollingInterestsShares_pn5n6_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zVtYxPVZvBEg" title="Noncontrolling interests shares">98.3 million of QIND’s shares on an as-converted basis. Its economic interest in QIND reduced from <span id="xdx_90A_eifrs-full--ProportionOfVotingRightsHeldByNoncontrollingInterests_pid_dp_uPure_c20240101__20241231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zlEuYLGwGSej" title="Non-controlling interests percentage">67.04% at 31 December 2024 to <span id="xdx_901_eifrs-full--ProportionOfVotingRightsHeldByNoncontrollingInterests_pn5n6_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--QualityIndustrialCorpMember_zTNwSCmKzRBc" title="Non-controlling interests shares">52.40% at 31 December 2025 as QIND issued shares to third parties. The non-controlling interests in QIND had been carried at their 31 December 2024 amount and had not been attributed their share of QIND’s 2025 loss and other comprehensive income, or adjusted for the change in the Group’s ownership interest. Their share of QIND’s 2025 loss, <span id="xdx_90B_ecustom--NoncontrollingInterestsShareDescription_pid_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_zjzKfED7O8H6" title="Non-controlling interests share description">including the amortisation of the fair value adjustments net of deferred tax, is a loss of €1,616k and their share of other comprehensive income a loss of €527k, each based on their time-weighted interest. Non-controlling interests have been adjusted to their proportionate share of QIND’s net assets at 31 December 2025, an increase of €2,229k recognised against the other equity reserve in accordance with IFRS 10.23. There is no effect on the loss for the year, other comprehensive income or total equity. The same basis is applied for the six months ended 30 June 2026. <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnConsolidatedStatementOfFinancialPositionExplanatory_zi03mYNDtm4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on the consolidated statement of financial position as at 31 December 2025 Schedule of impact on consolidated statement of financial position <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_z7IfaVBIYSRd" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zUeyjiYyqjXh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_zHOxCemeA4qb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Intangible assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21,522</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zWrX3PK8rAE2" style="width: 14%; text-align: right" title="Intangible assets">(2,226</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">19,296</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Goodwill_i01I_pn3n3_zi1cJSCgLfj2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,602</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Goodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zpiBk6fOex6j" style="border-bottom: Black 1pt solid; text-align: right" title="Goodwill">(1,743</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,859</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentAssets_i01I_pn3n3_zBoKS6FX5HPh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NoncurrentAssets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z4Vq0h65P2vg" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current assets">(3,969</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">25,643</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Assets_iI_pn3n3_zTgmf0MtpI17" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,039</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Assets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPYcFtR3gqd5" style="text-align: right" title="Total assets">(3,969</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">32,070</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_zLvydAEawF51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other payables - long-term</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,067</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zEq6hAtvlU3d" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables - long-term">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,866</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_zmtH8TpC7991" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,348</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zfzwhOHVcdm" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3,147</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Liabilities_i01I_pn3n3_zdO5O2kj2I48" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,534</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--Liabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z2sbv0WCmyq2" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">15,333</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NetAssetsLiabilities_iI_pn3n3_zQ9TdNtFWlg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--NetAssetsLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zjDQrShPjaL6" style="border-bottom: Black 1pt solid; text-align: right" title="Net assets">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnEquityExplanatory_z0LCrKH4MK6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on equity as at 31 December 2025 Schedule of detailed information about impact on equity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zcP82qzEJPih" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zTQUdK0tlJzj" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zjydZWYtRaLa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--SharePremium_iI_pn3n3_zI3izNG2gfXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Share premium</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">240,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">242,004</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherReserves_iI_pn3n3_znMSXOL2NPvg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other equity reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,802</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,995</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationReserve_iI_pn3n3_z6XNWaAEGUa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,647</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,647</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--RetainedEarnings_i01I_pn3n3_zBSufhZnFmR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retained earnings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,816</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,411</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(242,227</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--NoncontrollingInterests_i01I_pn3n3_zUArsNGPK8j4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,111</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Equity_i01TI_pn3n3_zVYylQFFnOsb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> For the year ended 31 December 2025, <span id="xdx_909_ecustom--OtherComprehensiveIncomeLossDescription_pid_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_zipoEAihK6W7" title="Other comprehensive income loss description">the restatement increased the loss for the year from €952k to €4,980k and recognised other comprehensive loss of €2,289k, of which €1,647k is attributable to owners of the parent and €642k to non-controlling interests. The loss attributable to owners of the parent was restated from €1,694k to €4,106k and the loss attributable to non-controlling interests from a profit of €742k to a loss of €874k. The restatement had no effect on net cash flows from operating, investing or financing activities or on cash and cash equivalents. The comparative information for the six months ended 30 June 2025 is presented as previously reported in the Group’s condensed consolidated financial statements for that period.

1060000

1.1736

1.00 1944000 453000

683000

-219000

2866000

416000 98300000

0.6704

52400000

including the amortisation of the fair value adjustments net of deferred tax, is a loss of €1,616k and their share of other comprehensive income a loss of €527k, each based on their time-weighted interest. Non-controlling interests have been adjusted to their proportionate share of QIND’s net assets at 31 December 2025, an increase of €2,229k recognised against the other equity reserve in accordance with IFRS 10.23. There is no effect on the loss for the year, other comprehensive income or total equity. <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnConsolidatedStatementOfFinancialPositionExplanatory_zi03mYNDtm4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on the consolidated statement of financial position as at 31 December 2025 Schedule of impact on consolidated statement of financial position <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_z7IfaVBIYSRd" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zUeyjiYyqjXh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_zHOxCemeA4qb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Intangible assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21,522</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zWrX3PK8rAE2" style="width: 14%; text-align: right" title="Intangible assets">(2,226</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">19,296</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Goodwill_i01I_pn3n3_zi1cJSCgLfj2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,602</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Goodwill_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zpiBk6fOex6j" style="border-bottom: Black 1pt solid; text-align: right" title="Goodwill">(1,743</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,859</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentAssets_i01I_pn3n3_zBoKS6FX5HPh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NoncurrentAssets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z4Vq0h65P2vg" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current assets">(3,969</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">25,643</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Assets_iI_pn3n3_zTgmf0MtpI17" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,039</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Assets_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPYcFtR3gqd5" style="text-align: right" title="Total assets">(3,969</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">32,070</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_zLvydAEawF51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other payables - long-term</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,067</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherNoncurrentPayables_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zEq6hAtvlU3d" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables - long-term">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,866</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_zmtH8TpC7991" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total non-current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,348</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zfzwhOHVcdm" style="border-bottom: Black 1pt solid; text-align: right" title="Total non-current liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3,147</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Liabilities_i01I_pn3n3_zdO5O2kj2I48" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,534</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--Liabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_z2sbv0WCmyq2" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">(201</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">15,333</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NetAssetsLiabilities_iI_pn3n3_zQ9TdNtFWlg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--NetAssetsLiabilities_i01I_pn3n3_di_c20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zjDQrShPjaL6" style="border-bottom: Black 1pt solid; text-align: right" title="Net assets">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnEquityExplanatory_z0LCrKH4MK6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on equity as at 31 December 2025 Schedule of detailed information about impact on equity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zcP82qzEJPih" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zTQUdK0tlJzj" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zjydZWYtRaLa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--SharePremium_iI_pn3n3_zI3izNG2gfXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Share premium</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">240,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">242,004</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherReserves_iI_pn3n3_znMSXOL2NPvg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other equity reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,802</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,995</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationReserve_iI_pn3n3_z6XNWaAEGUa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,647</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,647</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--RetainedEarnings_i01I_pn3n3_zBSufhZnFmR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retained earnings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,816</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,411</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(242,227</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--NoncontrollingInterests_i01I_pn3n3_zUArsNGPK8j4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,111</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Equity_i01TI_pn3n3_zVYylQFFnOsb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

21522000

2226000

19296000

6602000

1743000

4859000

29612000

3969000

25643000

36039000

3969000

32070000

3067000

201000

2866000

3348000

201000

3147000

15534000

201000

15333000

20505000

3768000

16737000

<p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutImpactOnEquityExplanatory_z0LCrKH4MK6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Impact on equity as at 31 December 2025 Schedule of detailed information about impact on equity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zcP82qzEJPih" style="border-bottom: Black 1pt solid; text-align: right">As previously reported</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zTQUdK0tlJzj" style="border-bottom: Black 1pt solid; text-align: right">Adjustment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231__custom--RestatementTypeAxis__ifrs-full--RestatedMember_zjydZWYtRaLa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--SharePremium_iI_pn3n3_zI3izNG2gfXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Share premium</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">240,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">242,004</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherReserves_iI_pn3n3_znMSXOL2NPvg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other equity reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,802</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,995</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationReserve_iI_pn3n3_z6XNWaAEGUa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,647</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,647</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--RetainedEarnings_i01I_pn3n3_zBSufhZnFmR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retained earnings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(239,816</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,411</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(242,227</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--NoncontrollingInterests_i01I_pn3n3_zUArsNGPK8j4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,111</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Equity_i01TI_pn3n3_zVYylQFFnOsb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,768</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,737</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

240680000

1324000

242004000

6797000

-1802000

4995000

-1647000 -1647000

-239816000

-2411000

-242227000

4343000

768000

5111000

20505000

-3768000

16737000

the restatement increased the loss for the year from €952k to €4,980k and recognised other comprehensive loss of €2,289k, of which €1,647k is attributable to owners of the parent and €642k to non-controlling interests. The loss attributable to owners of the parent was restated from €1,694k to €4,106k and the loss attributable to non-controlling interests from a profit of €742k to a loss of €874k. The restatement had no effect on net cash flows from operating, investing or financing activities or on cash and cash equivalents. <p id="xdx_846_ecustom--DescriptionOfAccountingPolicyForBasisOfConsolidationExplanatory_zVBpgDNiGMa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Basis of consolidation Subsidiaries The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to 30 June 2026. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Loss of control When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated.

<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_znvyDn44uvYg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Functional currency Foreign currency transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance income / (costs). Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the average exchange rate for the period, which approximates the rates at the dates of the transactions. Foreign currency differences are recognised in other comprehensive income (“OCI”) and accumulated in the foreign currency translation reserve, except to the extent that the translation difference is allocated to NCI. The Group’s principal foreign operations are QIND and Al Shola Gas (US dollar and UAE dirham, which is pegged to the US dollar) and BioSteam (South African rand). When a foreign operation is disposed of in its entirety or partially such that control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, the relevant proportion of the cumulative amount is reattributed to NCI.

<p id="xdx_848_ecustom--DescriptionOfAccountingPolicyForGoingConcernExplanatory_zg3Pijo4rm92" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Going concern These condensed consolidated financial statements have been prepared on a going concern basis, which assumes that the Group will continue in operational existence for the foreseeable future and be able to realise its assets and discharge its liabilities in the normal course of business. In adopting the going concern basis, the Directors have considered the Group’s cash on hand, its projected cash flows, and its ability to access additional sources of funding, together with factors likely to affect its future performance and the Group’s principal risks and uncertainties. For the six months ended 30 June 2026, the Group reported a loss for the period of €3.7 million (2025: €2.8 million) and a loss attributable to owners of the parent of €3.4 million (2025: €2.3 million). The loss includes non-cash charges for share-based payments of €0.8 million, principally the milestone fees under the element advisory agreements (Note 7), and amortisation of acquired intangible assets of €1.1 million. Net cash used in operating activities was €2.1 million (2025: €1.6 million). At 30 June 2026, the Group had net current liabilities of €7.1 million (31 December 2025 restated: €5.8 million), reflecting total current liabilities of €14.9 million against total current assets of €7.8 million. Current liabilities include €7.9 million payable to the former shareholders of Al Shola Gas (Note 17) and QIND’s matured convertible notes of €1.7 million (Note 20). Cash and cash equivalents at 30 June 2026 were €0.3 million (31 December 2025: €0.6 million). The Group’s existing cash resources are insufficient to fund its operating and financing obligations over the next twelve months without additional funding. At 30 June 2026, QIND’s convertible promissory notes had matured and remained unpaid. Failure to repay these notes at maturity constitutes an event of default under their terms and could result in the acceleration of the outstanding principal and accrued interest, the accrual of default interest and the right of noteholders to convert outstanding amounts into shares of QIND at a discount to market price. On 10 July 2026, QIND entered into a forbearance agreement with RB Capital Partners, Inc. in respect of two of these notes, extending their maturity to 1 March 2028 with repayment in 19 monthly instalments (Note 28). Since 30 June 2026, the Company has completed the acquisition of Royal Uranium, raised gross proceeds of approximately $1.5 million under the August 2026 private placement, filed a prospectus supplement for its at-the-market programme with H.C. Wainwright & Co., LLC, and agreed to settle part of the amounts owed to Bevilacqua PLLC in shares (Note 28). Management has prepared cash flow projections which take into account the Group’s existing cash resources, expected cash flows from Al Shola Gas, BrightHy and BioSteam, expected income from the royalty portfolio acquired with Royal Uranium, access to the $25 million equity line of credit and the at-the-market programme, and the Group’s ability to raise additional capital and to manage its cost base and the timing of discretionary expenditure. Notwithstanding these developments, the Group expects to continue to incur losses at the parent company level in the near term and remains dependent on access to additional funding to support its operations and strategic initiatives. The combination of recurring losses from operations at parent company level, net current liabilities, QIND’s matured convertible note obligations and the Group’s continued dependence on external financing indicates the existence of a material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern and, therefore, to continue realising its assets and discharging its liabilities in the normal course of business. There can be no assurance that the Group will be successful in achieving its forecasts, securing additional funding or executing its strategic initiatives as planned. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the Directors have adopted the going concern basis in preparing these unaudited condensed consolidated financial statements. -3700000 -2800000

-3400000

-2300000

800000

1100000

-2100000

-1600000

7100000

5800000

14900000

7800000

7900000

1700000

300000

600000

1500000 25000000 <p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForNewStandardsOrAmendmentsExplanatory_z7ORnRSMnUTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">New standards or amendments There were no new standards or amendments effective for the period commencing 1 January 2026 that had a material impact on the Group. IFRS 18 Presentation and Disclosure in Financial Statements, which is effective for annual periods beginning on or after 1 January 2027, will change the presentation of the statement of profit or loss and introduce disclosures on management-defined performance measures. The Group is assessing its impact. Management currently expects no material impact from the other standards and amendments not yet effective. <p id="xdx_847_ecustom--DescriptionOfAccountingPolicyForSignificantAccountingPoliciesExplanatory_zRDD8xAQZKlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Significant accounting policies The accounting policies applied in these condensed consolidated financial statements are consistent with those applied in the restated consolidated financial statements for the year ended 31 December 2025, except for the measurement of income tax in the interim period and the policy for costs to fulfil a contract, described below.

<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zkqAIGEp3375" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Income tax in the interim period Income tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year for each taxable entity, applied to the pre-tax income of the interim period.

<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_zFowbYBK7vq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Derivative financial instruments The Group accounts for derivative liabilities by assessing whether the instrument contains separable embedded derivatives, and classifying each component accordingly. Where the Group issues convertible promissory notes, these are assessed to determine whether they contain both a host debt contract and one or more embedded derivatives. The Group separates any embedded derivatives that are not closely related to the host contract and accounts for them at fair value through profit or loss (“FVTPL”). The host debt contract is initially recognised at the residual amount after deducting the fair value of the compound embedded derivative and is measured at amortised cost using the effective interest rate method.

<p id="xdx_84D_ecustom--DescriptionOfAccountingPolicyForCompoundFinancialInstrumentsExplanatory_zcRcvm92sAxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Compound financial instruments Compound financial instruments issued by the Group comprise convertible loan notes that can be converted into equity at the option of the holder. The liability component is initially measured at fair value and subsequently measured at amortised cost using the effective interest method. The equity component is the residual amount of the instrument after deducting the fair value of the liability component and is recognised in a separate reserve within equity.

<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForWarrantsExplanatory_zfjoGWCQJJlc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Warrants At initial recognition, each warrant is assessed under IAS 32 and IFRS 9 to determine whether it is classified as an equity instrument or as a financial liability. A warrant is classified as an equity instrument only where it entitles the holder to acquire a fixed number of the Group’s own ordinary shares for a fixed amount of cash in the functional currency of the issuing entity (the “fixed-for-fixed” criterion). A warrant is classified as a derivative financial liability where it fails the fixed-for-fixed criterion, typically where the exercise price is denominated in U.S. dollars, where the contract contains anti-dilution, price-reset or other variable settlement features, or where it provides for cash settlement. Equity-classified warrants are recognised within equity at their fair value on the date of grant and are not subsequently remeasured. Where they are issued in exchange for goods or services, the fair value of the goods or services received is recognised as an expense in profit or loss in accordance with IFRS 2. On exercise, the carrying amount of the warrant in equity, together with any cash consideration received, is reclassified to share capital and share premium. Liability-classified warrants are remeasured at fair value at each reporting date, with changes in fair value recognised in profit or loss within fair value movement on derivative financial instruments. Pre-funded warrants with a nominal exercise price that meet the fixed-for-fixed criterion are classified as equity and presented within the other equity reserve until exercised.

<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zlDl1cJKoA05" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Revenue Revenue is measured based on the consideration specified in a contract with a customer and is recognised when control of goods or services is transferred to the customer. Revenue from the design, supply, installation and commissioning of centralised gas systems and from operations and maintenance services is recognised over time. Revenue from metered LPG utility services, bulk LPG deliveries and cylinder supply is recognised at the point in time at which delivery is completed and control transfers to the customer. Revenue from engineering and advisory services provided by BrightHy is recognised over time or at a point in time depending on the nature of the contract and the associated performance obligations. Amounts billed to customers in advance of revenue recognition are recognised as contract liabilities and presented within deferred income.

<p id="xdx_84C_ecustom--DescriptionOfAccountingPolicyForCostsToFuulfilAContractExplanatory_zIUPkRbyoVhl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Costs to fulfil a contract Costs incurred to fulfil a contract with a customer that are not within the scope of another standard are recognised as an asset where they relate directly to an identified contract, generate or enhance resources that will be used in satisfying performance obligations in the future, and are expected to be recovered. The asset is recognised in cost of sales on a systematic basis consistent with the transfer of the related goods or services and is presented within prepayments and other receivables.

<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zGm5yfoNecIl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Leases The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost and subsequently depreciated using the straight-line method over the lease term. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group’s incremental borrowing rate, and is subsequently measured at amortised cost using the effective interest method. The Group presents right-of-use assets in property, plant and equipment and lease liabilities in trade and other payables (current) and lease liabilities (non-current). The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets and short-term leases.

<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zY1bX8YTXl5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Inventories Inventories are stated at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method.

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zCDMc36dzt02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Segment information The Group determines its operating segments based on the information that is regularly reviewed by the Board of Directors, in its capacity as chief operating decision maker (“CODM”), for the purpose of allocating resources and assessing performance. Operating segments that do not meet the quantitative thresholds in IFRS 8 are aggregated within “All other activities”.

<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_z9cUP7EQ3BDh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Deferred taxation Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available. Deferred tax liabilities arising on the fair value of intangible assets acquired in business combinations are released to profit or loss as the underlying assets are amortised.

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_z29ABrT6lw8c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Business combinations The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. The consideration transferred and the identifiable net assets acquired are generally measured at fair value. Goodwill is tested at least annually for impairment. For the QIND acquisition, the Group elected to measure non-controlling interests at the proportionate share of the acquiree’s identifiable net assets.

<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_z2zxwj2Ou326" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Share-based payment arrangements The grant-date fair value of equity-settled share-based payment arrangements granted to employees and non-employees is recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. For awards with market conditions, the grant-date fair value reflects those conditions and there is no true-up for differences between expected and actual outcomes.

<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_z2Vsrtc6e1mi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Post-employment benefits - end-of-service indemnity The Group recognises a liability for end-of-service benefits payable to employees of Al Shola Gas, accrued in accordance with UAE labour law and measured without discounting, as the impact of the time value of money is immaterial.

<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zfWP8YcezfOh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Financial instruments Financial assets are classified as measured at amortised cost, fair value through other comprehensive income or FVTPL. Financial liabilities are classified as measured at amortised cost or FVTPL. The Group applies the IFRS 9 simplified approach to measuring expected credit losses on trade and other receivables.

<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zmrHjE0JL288" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets: plant and machinery <span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z6qaYdsYgtX2" title="Property, plant and equipment useful life">3-<span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeO1LY2S8Kba" title="Property, plant and equipment useful life">10 years, office and other equipment <span id="xdx_90C_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zOqeBfztg1S3" title="Property, plant and equipment useful life">3-<span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zqL4o7Ax8l6l" title="Property, plant and equipment useful life">10 years, and right-of-use assets over the <span id="xdx_905_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zV8mMc9jJEu4" title="Property, plant and equipment useful life">lease term. Assets under construction are not depreciated until they are available for use.

P3Y

P10Y

P3Y

P10Y

lease term

<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zr23cLJ0JMyd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Intangible assets and goodwill Intangible assets acquired in a business combination are measured on initial recognition at their fair value at the acquisition date and subsequently at cost less accumulated amortisation and impairment losses. Customer relationships and trade names acquired in the QIND business combination are amortised on a straight-line basis over <span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zKLoTNYhBMRc" title="Intangible assets useful life">10 years. They are denominated in US dollars and translated at the closing rate, with amortisation translated at the average rate. Goodwill is not amortised and is tested for impairment at least annually, or more frequently if indicators of impairment exist.

P10Y

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">3.</td> <td style="text-align: justify">Significant accounting judgements, estimates and assumptions</td></tr> </table> The preparation of the condensed consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities. The significant judgements and key sources of estimation uncertainty are consistent with those described in the restated consolidated financial statements for the year ended 31 December 2025, together with the following: Impairment of goodwill The recoverable amount of the LPG Distribution & Engineering cash-generating unit at 30 June 2026 exceeded its carrying amount, including notional goodwill, by approximately €0.5 million, and no impairment was recognised in the period. Following the impairment recognised at 31 December 2025, an adverse change in the key assumptions could result in an impairment (Note 10). Element advisory agreements The fair value of the milestone fee shares under the element advisory agreements was estimated using a one-touch barrier model with an expected horizon of 1.5 years. The horizon is a significant assumption: a shorter or longer horizon would decrease or increase the expense recognised (Note 7). Revenue from engineering services Determining whether BrightHy’s engineering services revenue is recognised over time or at a point in time, and the measurement of progress and of the related contract fulfilment asset, requires judgement.

500000 P1Y6M

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">4.</td> <td style="text-align: justify">Revenue and segment information</td></tr> </table> During the six months ended 30 June 2026, the Group recognised revenue from LPG-related services through QIND and its subsidiary Al Shola Gas, and from engineering services provided by BrightHy. In US dollar terms, revenue from LPG-related services was $7.2 million (2025: $7.6 million), translated at average rates of US$1.1675 (2025: US$1.1012) to €1.00. Schedule of revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zHxw470kzbri" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zJ5NkzXa7GI8" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesMember_z7DDDT4MToFb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG-related services (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">6,167</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,931</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--EngineeringServicesMember_zlwHZskq90Pl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Engineering services (Bright Hydrogen Solutions)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">369</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_pn3n3_zcDrAraJvpNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,536</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,931</td><td style="text-align: left"> </td></tr> </table> Segment information The Group has one reportable operating segment, LPG Distribution & Engineering, comprising QIND and Al Shola Gas. The Group’s other activities, being the parent company, BrightHy, BioSteam and consolidation adjustments, do not meet the quantitative thresholds for separate reportable segment disclosure and are presented in aggregate under “All other activities”. The LPG Distribution & Engineering segment result includes the amortisation of the customer relationships and trade names recognised on the acquisition of QIND and the related deferred tax credit. Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-style: italic">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesMember_zbKU5pDiIidc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">LPG Distribution & Engineering</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--AllOtherActivitiesMember_zFbz9gbyXgg3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">All other activities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zKDwChXDAVFg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_z0I162W92oBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">6,167</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">369</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">6,536</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CostOfSale_iN_pn3n3_di_zZHo25cbejM3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,426</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(204</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(4,630</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--GrossProfit_pn3n3_zMnHv8KQLree" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,741</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,906</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_i01_maPLFOAzYcm_zp4gsZYrbDb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">80</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdministrativeExpense_i01N_di_msPLFOAzYcm_zFpuqJHHj7oa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Administration expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,575</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,370</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,945</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AdjustmentsForSharebasedPayments_i01N_di_msPLFOAzYcm_zJgSSog6k8Kf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payment expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(762</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(762</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ProfitLossFromOperatingActivities_i01T_mtPLFOAzYcm_maPLBTzyp9_z4NvyDJRoFPl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,917</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,721</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--AdjustmentsForFinanceIncome_i01T_mtAFFIzGTQ_maPLBTzyp9_zHePnYU9YZZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net finance (costs) / income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(78</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ProfitLossBeforeTax_iT_mtPLBTzyp9_maPLzubO_zao99GmpiAv9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss before tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(894</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,905</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,799</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxExpenseExcludingTaxExpenseOfAcquiredSubsidiaryAndDeferredTaxLiabilities_iN_di_msPLzubO_zE6apVH7LKih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income tax credit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">65</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProfitLoss_iT_mtPLzubO_maCIzB97_zzSRSxHsxEN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Loss for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(829</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,905</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,734</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table> For the six months ended 30 June 2025, all of the Group’s revenue of €6,931k was generated by the LPG Distribution & Engineering segment. No single external customer contributed 10% or more of the Group’s revenue in either period.

7200000

7600000

1.1675

1.1012

1.00

Schedule of revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zHxw470kzbri" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zJ5NkzXa7GI8" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesMember_z7DDDT4MToFb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG-related services (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">6,167</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,931</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--EngineeringServicesMember_zlwHZskq90Pl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Engineering services (Bright Hydrogen Solutions)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">369</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_pn3n3_zcDrAraJvpNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,536</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,931</td><td style="text-align: left"> </td></tr> </table>

6167000

6931000

369000

6536000

6931000

Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-style: italic">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesMember_zbKU5pDiIidc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">LPG Distribution & Engineering</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--AllOtherActivitiesMember_zFbz9gbyXgg3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">All other activities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zKDwChXDAVFg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_z0I162W92oBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">6,167</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">369</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 14%; font-weight: bold; text-align: right">6,536</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CostOfSale_iN_pn3n3_di_zZHo25cbejM3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,426</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(204</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(4,630</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--GrossProfit_pn3n3_zMnHv8KQLree" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,741</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,906</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_i01_maPLFOAzYcm_zp4gsZYrbDb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">80</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdministrativeExpense_i01N_di_msPLFOAzYcm_zFpuqJHHj7oa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Administration expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,575</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,370</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,945</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AdjustmentsForSharebasedPayments_i01N_di_msPLFOAzYcm_zJgSSog6k8Kf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payment expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(762</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(762</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ProfitLossFromOperatingActivities_i01T_mtPLFOAzYcm_maPLBTzyp9_z4NvyDJRoFPl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,917</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,721</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--AdjustmentsForFinanceIncome_i01T_mtAFFIzGTQ_maPLBTzyp9_zHePnYU9YZZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net finance (costs) / income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(78</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ProfitLossBeforeTax_iT_mtPLBTzyp9_maPLzubO_zao99GmpiAv9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss before tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(894</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,905</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,799</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxExpenseExcludingTaxExpenseOfAcquiredSubsidiaryAndDeferredTaxLiabilities_iN_di_msPLzubO_zE6apVH7LKih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income tax credit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">65</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProfitLoss_iT_mtPLzubO_maCIzB97_zzSRSxHsxEN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Loss for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(829</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,905</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,734</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table>

6167000

369000

6536000

4426000 204000 4630000

1741000

165000

1906000

30000

50000

80000

2575000

2370000

4945000

762000

-804000

-2917000

-3721000

-90000

12000

-78000

-894000

-2905000

-3799000

-65000 -65000

-829000

-2905000

-3734000

6931000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">5.</td> <td style="text-align: justify">Cost of sales</td></tr> </table> <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_zX4Gcw35BA1b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Cost of sales for LPG-related services reflects materials, subcontractor services and logistics incurred by Al Shola Gas. Cost of sales for engineering services reflects the costs of BrightHy’s engineering contracts, including amounts released from the contract fulfilment asset (Note 12). Schedule of cost of sales <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260630_zkOSVRVGGk2a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20250630_zYCh61QSfmj" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesQINDAlSholaGasMember_z14kqjo7Ybsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG-related services (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">4,426</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,864</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--EngineeringServicesBrightHydrogenSolutionsMember_zFF7zTFTAIoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Engineering services (Bright Hydrogen Solutions)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">204</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_z9eKIz1XrCk2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cost of sales</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,630</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,864</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_zX4Gcw35BA1b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Cost of sales for LPG-related services reflects materials, subcontractor services and logistics incurred by Al Shola Gas. Cost of sales for engineering services reflects the costs of BrightHy’s engineering contracts, including amounts released from the contract fulfilment asset (Note 12). Schedule of cost of sales <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260630_zkOSVRVGGk2a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20250630_zYCh61QSfmj" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LPGrelatedServicesQINDAlSholaGasMember_z14kqjo7Ybsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG-related services (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">4,426</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,864</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--EngineeringServicesBrightHydrogenSolutionsMember_zFF7zTFTAIoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Engineering services (Bright Hydrogen Solutions)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">204</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_z9eKIz1XrCk2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cost of sales</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,630</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,864</td><td style="text-align: left"> </td></tr> </table>

4426000

4864000

204000

4630000

4864000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">6.</td> <td style="text-align: justify">Administration expenses</td></tr> </table> Administration expenses for the six months ended 30 June 2026 comprise €2,575k incurred by QIND, including the amortisation of acquired intangible assets of €<span id="xdx_90B_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--BrightHydrogenSolutionsMember_zYZGPAOnSjC" title="Administration of intangible assets">1,098k, and €<span id="xdx_902_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--BioSteamEnergyLimitedMember_zhYN7QBlAmb" title="Administration of intangible assets">2,370k incurred by the parent company, BrightHy and BioSteam. The comparative period is presented as previously reported, before the finalisation of the QIND purchase price allocation, and therefore includes no amortisation of acquired intangible assets. Schedule of administration expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zOsZjMjtfvD1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zpHprjoCPL5c" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--WagesAndSalaries_pn3n3_maAEzTPe_zJcrs4o0GUui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Wages and salaries</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,773</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_maAEzTPe_zdjPbMNfjDrh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of property, plant and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">108</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_maAEzTPe_zNYjC3UPRa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation of acquired intangible assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,098</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfessionalFeesExpense_pn3n3_maAEzTPe_zFoCn0V9MOV2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">983</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherExpenseByNature_pn3n3_maAEzTPe_zBh3cJaEumR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">983</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">968</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AdministrativeExpense_iT_pn3n3_mtAEzTPe_zuKlSSyOv3o6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total administration expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,945</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,486</td><td style="text-align: left"> </td></tr> </table>

2575000

1098000

2370000

Schedule of administration expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zOsZjMjtfvD1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zpHprjoCPL5c" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--WagesAndSalaries_pn3n3_maAEzTPe_zJcrs4o0GUui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Wages and salaries</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,773</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_maAEzTPe_zdjPbMNfjDrh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of property, plant and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">108</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_maAEzTPe_zNYjC3UPRa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation of acquired intangible assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,098</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfessionalFeesExpense_pn3n3_maAEzTPe_zFoCn0V9MOV2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">983</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherExpenseByNature_pn3n3_maAEzTPe_zBh3cJaEumR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">983</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">968</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AdministrativeExpense_iT_pn3n3_mtAEzTPe_zuKlSSyOv3o6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total administration expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,945</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,486</td><td style="text-align: left"> </td></tr> </table>

1773000

2363000

108000

85000

1098000

983000

1070000

983000

968000

4945000

4486000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">7.</td> <td style="text-align: justify">Share-based payments</td></tr> </table> <p id="xdx_89E_eifrs-full--ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss_zKhYgV5wvhqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Reconciliation to the statement of profit or loss Schedule of reconciliation to statement of profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zM38dlNQVzng" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zKckRfh4Yf94" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RSUsMember_zHdFMx3Wh2ih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">RSUs</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--IncentiveSharesMember_zyX0cXxMFvzf" style="vertical-align: bottom; background-color: White"> <td>Incentive shares</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zAZUOJRz2gN1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share options</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">233</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ElementAdvisoryAgreementMember_zKEqWsoljO3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Element advisory agreements</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">528</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_zlJgXmpituc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Share-based payment expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">762</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438</td><td style="text-align: left"> </td></tr> </table> 2021 Equity Incentive Plan On August 5, 2021, the Company’s Board of Directors adopted and approved the 2021 Equity Incentive Plan (the 2021 Plan), which authorises the Company to grant share options, share appreciation rights, restricted awards, performance share awards, cash awards and other share awards. Share and per share information is presented after the 1-for-35 reverse share split. Share options <p id="xdx_898_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zUPTnp4kZGpa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">No share options were granted, forfeited or exercised during the six months ended 30 June 2026. The expense for the period of €<span id="xdx_904_ecustom--ShareBasedCompensationExpense_pn3n3_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--EmployeesAndDirectorsMember_zzZRO9rhyTvj" title="Share based compensation expense">233k relates to the options granted to employees and directors in 2025, which vest quarterly with service. Schedule of share options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Weighted average grant date fair value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Outstanding at 1 January 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20260101__20260630_zg2B4IK4DTHj" style="width: 12%; font-weight: bold; text-align: right" title="Number of options, Outstanding balance">896,385</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20260101__20260630_zILw4TULALdc" style="width: 12%; text-align: right" title="Weighted average Grant date fair value per share, balance">11.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7.49</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630_zEnSHSgbDMV5" style="font-weight: bold; text-align: right" title="Number of options, Granted">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Forfeited during the period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630_zXDxPSO8sFf9" style="font-weight: bold; text-align: right" title="Number of options, Forfeited">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630_zoS9vZ22Npzb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of options, Exercised">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Outstanding at 30 June 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20260101__20260630_zUw7NeB2ZHF2" style="font-weight: bold; text-align: right" title="Number of options, Outstanding balance">896,385</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20260101__20260630_ziyB5dgVRZn2" style="text-align: right" title="Weighted average Grant date fair value per share, balance">11.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at 30 June 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20260101__20260630_ztivaRZIqbq6" style="font-weight: bold; text-align: right" title="Number of options, Exercisable">312,573</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> The number of options outstanding at 1 January 2026 includes 312,573 options that had vested by 31 December 2025. The note to the 2025 consolidated financial statements presented 583,812 options outstanding, being the unvested options only. RSUs and incentive shares At 1 January 2026, <span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_uShares_c20260101__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zwb5zIAYDp43" title="Restricted outstanding">102 RSUs were outstanding with a weighted average grant date fair value of $<span id="xdx_90B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_pid_c20260101__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z7zv6WsRXw11" title="Weighted average grant date fair value per share">142.45. These vested during the period, and no RSUs were outstanding at 30 June 2026. The 143 incentive shares granted to non-executive directors, with a weighted average fair value of $<span id="xdx_909_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zMLZgl2vOEOd" title="Weighted average grant date fair value per share">805, remained outstanding at 30 June 2026. They vest at the discretion of the board of directors and are measured at fair value at each reporting date. Element advisory agreements On 12 February 2026, the Company entered into Mineral & Element Advisory Agreements with three advisors for an initial term of twelve months. Each advisor is entitled to an advisory fee of <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zR0l1LwGINZ" title="Advisory fees issued shares">95,000 Class A Ordinary Shares on the signing of a definitive agreement for a mineral asset transaction with a counterparty introduced by the advisors, and to milestone fees of <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__custom--TypesOfArrangementAxis__custom--MineralAndElementAdvisoryAgreementMember_zxCUz2Od0zfi" title="Advisory fees issued shares">45,000 Class A Ordinary Shares on each of three share price targets of $<span id="xdx_907_eifrs-full--ParValuePerShare_iI_pid_c20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesOneMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zB3V5T1EODJ7" title="Shares price per share">5.83, $<span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_c20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesTwoMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_z0f59fVXbH3k" title="Shares price per share">9.72 and $<span id="xdx_904_eifrs-full--ParValuePerShare_iI_pid_c20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesThreeMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zSkXsEaikpD5" title="Shares price per share">15.50 being achieved for five consecutive trading days. <span id="xdx_902_ecustom--BeneficialOwnershipDescription_pid_c20260212__20260212__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zOl7zcoxx28l" title="Beneficial ownership description">Where an advisor’s holding would exceed a beneficial ownership limit of 4.99% (or 9.99%), the advisory fee shares are delivered as pre-funded warrants. The advisory fee became payable on the execution of the Share Exchange Agreement with Royal Uranium on 18 February 2026. The Company issued <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zZdff4Fk4j68" title="Number of shares issued">95,000 Class A Ordinary Shares and pre-funded warrants to purchase <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember_zqjafkTgWqAg" title="Number of shares issued">190,000 Class A Ordinary Shares on 20 February 2026, measured at the grant date fair value of $<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_c20260220__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesOneMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zc5Ecc7yaVQ2" title="Shares price per share">3.34 per share. The milestone fees are subject to market conditions and were measured using a one-touch barrier model with a horizon of <span id="xdx_903_ecustom--WarrantsOutstandingTerm_iI_dtY_c20260220__20260220__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesOneMember__ifrs-full--TypesOfContractsAxis__custom--MineralAndElementAdvisoryAgreementMember_zGwmy9qYcwge" title="Warrants outstanding term">1.5 years. The milestone fee expense is recognised in full in the period, as no further service is required. The advisory fee is directly attributable to the acquisition of Royal Uranium and has been capitalised and is presented within other assets (Note 28). Schedule of element advisory agreement <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Fair value per share</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Advisory fee - Class A Ordinary Shares issued 20 February 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_z0CLBkhQjZJ8" style="width: 12%; text-align: right" title="Number of shares issued">95,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--ParValuePerShare_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zkutAdjQKSqj" style="width: 12%; text-align: right" title="Shares price per share">3.34</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_ecustom--ElementAdvisoryAgreementsAdvisoryAndMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zn4f02JWaI15" style="width: 12%; font-weight: bold; text-align: right" title="Advisory fee Class A ordinary shares issued">267</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advisory fee - pre-funded warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_ztejMlj4fip8" style="text-align: right" title="Number of shares issued">190,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--ParValuePerShare_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zqE3niTZVHG" style="text-align: right" title="Shares price per share">3.34</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ElementAdvisoryAgreementsAdvisoryAndMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zha0rylBtB2c" style="font-weight: bold; text-align: right" title="Advisory fee prefunded warrants">535</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Milestone fee - shares at $5.83 / $9.72 / $15.50</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_z68GRVnwKWji" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares issued">405,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_ecustom--ElementAdvisoryAgreementsMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zy28UloaxXE6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Milestone fee shares">528</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total element advisory agreements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zCRYGU6zInJk" style="text-align: right" title="Number of shares issued">690,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_ecustom--ElementAdvisoryAgreementsMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zgwearJgG5Q4" style="font-weight: bold; text-align: right" title="Total element advisory agreements">1,330</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Service warrants On 27 February 2026, Bevilacqua PLLC exercised the 71,429 warrants issued to it on 31 December 2025 at an exercise price of $0.88 per share. The exercise price of €53k was settled against amounts owed to Bevilacqua PLLC for legal services, and €<span id="xdx_905_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20260227__20260227__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_zxDri7GHPyua" title="Share based payments">172k was transferred from the share-based payments reserve to share premium. The shares were released on 2 April 2026. The warrant issued to H&P Advisory Limited over 398 Class A Ordinary Shares remained outstanding at 30 June 2026.

<p id="xdx_89E_eifrs-full--ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss_zKhYgV5wvhqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Reconciliation to the statement of profit or loss Schedule of reconciliation to statement of profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zM38dlNQVzng" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zKckRfh4Yf94" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RSUsMember_zHdFMx3Wh2ih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">RSUs</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--IncentiveSharesMember_zyX0cXxMFvzf" style="vertical-align: bottom; background-color: White"> <td>Incentive shares</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zAZUOJRz2gN1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share options</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">233</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ElementAdvisoryAgreementMember_zKEqWsoljO3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Element advisory agreements</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">528</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_zlJgXmpituc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Share-based payment expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">762</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438</td><td style="text-align: left"> </td></tr> </table>

1000

5000

-2000

233000

435000

528000

762000

438000

1-for-35

<p id="xdx_898_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zUPTnp4kZGpa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">No share options were granted, forfeited or exercised during the six months ended 30 June 2026. The expense for the period of €<span id="xdx_904_ecustom--ShareBasedCompensationExpense_pn3n3_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--EmployeesAndDirectorsMember_zzZRO9rhyTvj" title="Share based compensation expense">233k relates to the options granted to employees and directors in 2025, which vest quarterly with service. Schedule of share options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Weighted average grant date fair value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Outstanding at 1 January 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20260101__20260630_zg2B4IK4DTHj" style="width: 12%; font-weight: bold; text-align: right" title="Number of options, Outstanding balance">896,385</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20260101__20260630_zILw4TULALdc" style="width: 12%; text-align: right" title="Weighted average Grant date fair value per share, balance">11.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7.49</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630_zEnSHSgbDMV5" style="font-weight: bold; text-align: right" title="Number of options, Granted">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Forfeited during the period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630_zXDxPSO8sFf9" style="font-weight: bold; text-align: right" title="Number of options, Forfeited">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630_zoS9vZ22Npzb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of options, Exercised">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Outstanding at 30 June 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20260101__20260630_zUw7NeB2ZHF2" style="font-weight: bold; text-align: right" title="Number of options, Outstanding balance">896,385</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20260101__20260630_ziyB5dgVRZn2" style="text-align: right" title="Weighted average Grant date fair value per share, balance">11.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at 30 June 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20260101__20260630_ztivaRZIqbq6" style="font-weight: bold; text-align: right" title="Number of options, Exercisable">312,573</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

233000

896385

11.47

7.49

896385

11.47

7.49

312573

583812

102

142.45

143

805

95000

45000

5.83

9.72

15.50

Where an advisor’s holding would exceed a beneficial ownership limit of 4.99% (or 9.99%), the advisory fee shares are delivered as pre-funded warrants.

95000

190000

3.34

P1Y6M Schedule of element advisory agreement <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Fair value per share</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Advisory fee - Class A Ordinary Shares issued 20 February 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_z0CLBkhQjZJ8" style="width: 12%; text-align: right" title="Number of shares issued">95,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--ParValuePerShare_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zkutAdjQKSqj" style="width: 12%; text-align: right" title="Shares price per share">3.34</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_ecustom--ElementAdvisoryAgreementsAdvisoryAndMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zn4f02JWaI15" style="width: 12%; font-weight: bold; text-align: right" title="Advisory fee Class A ordinary shares issued">267</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advisory fee - pre-funded warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_ztejMlj4fip8" style="text-align: right" title="Number of shares issued">190,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--ParValuePerShare_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zqE3niTZVHG" style="text-align: right" title="Shares price per share">3.34</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ElementAdvisoryAgreementsAdvisoryAndMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrefundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zha0rylBtB2c" style="font-weight: bold; text-align: right" title="Advisory fee prefunded warrants">535</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Milestone fee - shares at $5.83 / $9.72 / $15.50</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_z68GRVnwKWji" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares issued">405,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_ecustom--ElementAdvisoryAgreementsMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zy28UloaxXE6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Milestone fee shares">528</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total element advisory agreements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_pid_c20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zCRYGU6zInJk" style="text-align: right" title="Number of shares issued">690,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_ecustom--ElementAdvisoryAgreementsMilestoneFees_pn3n3_c20260220__20260220__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--MineralAndElementAdvisoryAgreementsMember_zgwearJgG5Q4" style="font-weight: bold; text-align: right" title="Total element advisory agreements">1,330</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

95000

3.34

267000

190000

3.34

535000

405000

528000

690000

1330000

71429

0.88

53000

172000

398

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">8.</td> <td style="text-align: justify">Taxation</td></tr> </table> The current tax expense relates to Al Shola Gas, which is subject to UAE corporate income tax at 9% on taxable profits exceeding AED 375,000. The deferred tax credit reflects the release of the deferred tax liability recognised on the QIND purchase price allocation intangibles as they are amortised (Note 16). No tax arises in the parent company, BrightHy or BioSteam, which are loss making, and no deferred tax asset is recognised on their losses. The statutory tax rates applicable to the Group are 12.5% in Ireland on trading income, 25% in Spain, 9% in the United Arab Emirates and 27% in South Africa. Schedule of income tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zsC5kf9JsBN1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zG4sviAqA3K7" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_zEpuA390uMvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current tax - Al Shola Gas</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(34</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(76</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DeferredTaxExpenseIncome_zElnJXrFNMS9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax credit - release of PPA deferred tax liability</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">99</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxExpenseExcludingTaxExpenseOfAcquiredSubsidiaryAndDeferredTaxLiabilities_iN_pn3n3_di_z7kYoDuTa0wl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Income tax credit / (expense)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">65</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76</td><td style="text-align: left">)</td></tr> </table>

0.09

375000

0.125

0.25 0.09 0.27 Schedule of income tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zsC5kf9JsBN1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zG4sviAqA3K7" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_zEpuA390uMvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current tax - Al Shola Gas</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(34</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(76</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DeferredTaxExpenseIncome_zElnJXrFNMS9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax credit - release of PPA deferred tax liability</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">99</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxExpenseExcludingTaxExpenseOfAcquiredSubsidiaryAndDeferredTaxLiabilities_iN_pn3n3_di_z7kYoDuTa0wl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Income tax credit / (expense)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">65</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76</td><td style="text-align: left">)</td></tr> </table>

-34000

-76000

99000

-65000 76000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">9.</td> <td>Property, plant and equipment</td></tr> </table> Schedule of property plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--AssetsUnderConstructionMember_zILzFUns8xg8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Assets under construction</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zlXrFhpcT4ii" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Plant & machinery</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zZjc8YPpP25f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Office and other equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zYRySonWjHG5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Right-of-use assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ztBg6Jzod1C9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_pn3n3_zHezwrS33hni" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">At 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">412</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1,502</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">26</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">661</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">2,601</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zPuNNVxwXpi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">238</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zn4VhsJwf6b3" style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(30</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z00TCRYmgsX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Transfers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(464</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssetsExchangeDifferences_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgriWkvEA6p3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">79</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_pn3n3_d0_zqIXhErW6T59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">711</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,888</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_pn3n3_zAX1xsAyrBW4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At 1 January 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,145</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(220</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,368</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--DepreciationChargePropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zYyy79rPMAS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(108</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbEWj2JHSZZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">30</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GainsLossesOnExchangeOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zlmldxozNwy6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(32</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(39</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43F_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_pn3n3_zC4AJcg416jd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,191</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(288</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,485</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Net book value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zT84AlpQRp83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">At 1 January 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,233</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zVwMPH4V6Gjk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">122</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">834</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">423</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,403</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Additions comprise €<span id="xdx_902_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AOneSholaGasMember_za6rNVfrnQJc" title="Property plant and equipment Additions">158k at Al Shola Gas, principally LPG distribution equipment and vehicles held under leases, and €79k of construction costs at BioSteam. On the commencement of operations of BioSteam’s biomass steam project in May 2026, assets under construction of €464k were transferred to plant and machinery. Depreciation expense was €108k for the six months ended 30 June 2026 (2025: €85k).

Schedule of property plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--AssetsUnderConstructionMember_zILzFUns8xg8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Assets under construction</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zlXrFhpcT4ii" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Plant & machinery</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zZjc8YPpP25f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Office and other equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zYRySonWjHG5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Right-of-use assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ztBg6Jzod1C9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_pn3n3_zHezwrS33hni" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">At 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">412</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1,502</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">26</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">661</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">2,601</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zPuNNVxwXpi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">238</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zn4VhsJwf6b3" style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(30</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z00TCRYmgsX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Transfers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(464</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssetsExchangeDifferences_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgriWkvEA6p3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">79</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_pn3n3_d0_zqIXhErW6T59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">711</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,888</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_pn3n3_zAX1xsAyrBW4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At 1 January 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,145</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(220</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,368</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--DepreciationChargePropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zYyy79rPMAS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(108</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbEWj2JHSZZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">30</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GainsLossesOnExchangeOfPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zlmldxozNwy6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(32</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(39</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43F_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_pn3n3_zC4AJcg416jd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,191</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(288</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,485</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Net book value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zT84AlpQRp83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">At 1 January 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,233</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zVwMPH4V6Gjk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">122</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">834</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">423</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,403</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

412000

1502000

26000

661000

2601000

154000

17000

3000

64000

238000

-30000

-464000

464000

20000 42000 1000 16000 79000

122000

2025000

30000

711000

2888000

-1145000

-3000

-220000

-1368000

-14000 -3000 -91000 -108000

30000

-32000 -7000 -39000

-1191000

-6000

-288000

-1485000

412000

357000

23000

441000

1233000

122000

834000

24000

423000

1403000

158000

79000 464000

108000

85000

10. Goodwill and intangible assets Goodwill, customer relationships and trade names arose on the acquisition of QIND on 26 November 2024 and are allocated to the LPG Distribution & Engineering cash-generating unit (“CGU”). They are denominated in US dollars and are translated at the closing rate, with amortisation translated at the average rate for the period. Schedule of goodwill and intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--GoodwillMember_zdf6gqM1Pjjh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Goodwill</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--CustomerrelatedIntangibleAssetsMember_z4pVmcWXD9Xb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Customer relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--BrandNamesMember_zNOGmYioBwOi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Trade names</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_z74zrmxkhfda" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Six months ended 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_zS4r8BvLKitk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">At 1 January 2026 (restated)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">15,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">24,155</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_z7F1M0uTCHmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(890</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(208</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,098</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zmEmID01bork" style="vertical-align: bottom; background-color: White"> <td>Impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zhDAqAOvCH6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">417</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">97</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">650</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_zmbyypqiM7y5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">23,707</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--GoodwillMember_zbhjUX0gsUk4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Goodwill</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--CustomerrelatedIntangibleAssetsMember_zdQ5OrS0HKGd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Customer relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--BrandNamesMember_zycijRZZjFZ4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Trade names</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zdAbbWTYjeQb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Year ended 31 December 2025 (restated)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_zQSO0orULHi6" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">At 1 January 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,529</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">30,560</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_431_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_z3GnCH6up3eg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(428</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,265</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zFBrlP2NzX4a" style="vertical-align: bottom; background-color: White"> <td>Impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,060</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_zu8Q8IHNS6Ch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(683</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,944</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(453</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,080</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43E_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_zWzNZBy6d5c3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 31 December 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,859</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">24,155</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Impairment testing Goodwill is tested for impairment at least annually, or more frequently where indicators of impairment exist. Following the impairment of €1,060k recognised at 31 December 2025, which left the carrying amount of the CGU equal to its recoverable amount, the Group performed an impairment test at 30 June 2026. The recoverable amount was determined on the basis of fair value less costs of disposal, by reference to the independent valuation of the CGU of US$27.3 million, less costs of disposal of 1%, translated at the closing rate of US$1.1417 to €1.00. The fair value measurement is classified within Level 3 of the fair value hierarchy. As the Group measures non-controlling interests at their proportionate share of net identifiable assets, the carrying amount of goodwill was notionally grossed up to include the goodwill attributable to non-controlling interests (IAS 36, Appendix C). The recoverable amount of the CGU of €23.7 million exceeded its carrying amount, including notional goodwill, by approximately €0.5 million, and no impairment was recognised in the period. Any significant adverse change in the key assumptions, including the valuation of the CGU or the US dollar exchange rate, would result in an impairment.

Schedule of goodwill and intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--GoodwillMember_zdf6gqM1Pjjh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Goodwill</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--CustomerrelatedIntangibleAssetsMember_z4pVmcWXD9Xb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Customer relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--BrandNamesMember_zNOGmYioBwOi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Trade names</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_z74zrmxkhfda" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Six months ended 30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_zS4r8BvLKitk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">At 1 January 2026 (restated)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">15,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">24,155</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_z7F1M0uTCHmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(890</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(208</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,098</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zmEmID01bork" style="vertical-align: bottom; background-color: White"> <td>Impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zhDAqAOvCH6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">417</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">97</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">650</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_zmbyypqiM7y5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">23,707</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--GoodwillMember_zbhjUX0gsUk4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Goodwill</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--CustomerrelatedIntangibleAssetsMember_zdQ5OrS0HKGd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Customer relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrs-full--BrandNamesMember_zycijRZZjFZ4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Trade names</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zdAbbWTYjeQb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Year ended 31 December 2025 (restated)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_zQSO0orULHi6" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">At 1 January 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,529</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">30,560</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_431_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_z3GnCH6up3eg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortisation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(428</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,265</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_zFBrlP2NzX4a" style="vertical-align: bottom; background-color: White"> <td>Impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,060</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_zu8Q8IHNS6Ch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(683</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,944</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(453</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,080</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43E_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_zWzNZBy6d5c3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 31 December 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,859</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">24,155</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

4859000

15648000

3648000

24155000

890000

208000

1098000

136000

417000

97000

650000

4995000

15175000

3537000

23707000

6602000

19429000

4529000

30560000

1837000

428000

2265000

-1060000

683000

1944000

453000

3080000

4859000

15648000

3648000

24155000

1060000

27300000

0.01 1.1417 1.00 23700000

500000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">11.</td> <td style="text-align: justify">Related party receivables</td></tr> </table> At 30 June 2026, Al Shola Gas had an outstanding balance of $370k (€324k) with its sister company, Al Shola Al Modea Safety & Security LLC (31 December 2025: nil). While both entities operate independently, certain customers remit payments for goods or services to only one entity; such transactions are recorded as related party transactions and reconciled monthly. Schedule of related party receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_z86vBTxuLQy4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_ziefghycPNec" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--AOneSholaAOneModeaSafetyAndSecurityLLCMember_z4vGUOrL8Gf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Al Shola Al Modea Safety & Security LLC</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">324</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_z9lcgSy8bJe2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total related party receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">324</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

370000

324000

Schedule of related party receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_z86vBTxuLQy4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_ziefghycPNec" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--AOneSholaAOneModeaSafetyAndSecurityLLCMember_z4vGUOrL8Gf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Al Shola Al Modea Safety & Security LLC</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">324</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_z9lcgSy8bJe2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total related party receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">324</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

324000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">12.</td> <td>Prepayments and other receivables</td></tr> </table> Schedule of prepayments and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zXVr2iMeFrr8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zpRzc2XRdhZ5" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentTradeReceivables_iI_pn3n3_maCPAOCz2ls_zVOkJkP0zf7f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">5,099</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractFulfilmentAsset_iI_pn3n3_maCPAOCz2ls_zWSzJq6xNM5l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract fulfilment asset</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">979</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentPrepayments_iI_pn3n3_maCPAOCz2ls_zyZWZZKKhgEe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Prepayments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">26</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentValueAddedTaxReceivables_iI_pn3n3_maCPAOCz2ls_z04dt1iBSLxj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT recoverable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">135</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LoanReceivable_iI_pn3n3_maCPAOCz2ls_z9LBOIz5uZHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">170</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentReceivables_iI_pn3n3_maCPAOCz2ls_zBJ2Qk7dIOSd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">247</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentPrepaymentsAndOtherCurrentAssets_iTI_pn3n3_mtCPAOCz2ls_z6d5gDu4dJy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total prepayments and other receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,656</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,047</td><td style="text-align: left"> </td></tr> </table> Trade receivables comprise €4,673k at Al Shola Gas and €426k at BrightHy. Amounts are recorded at the invoice amount less an allowance for expected credit losses, estimated with reference to historical collection experience, the ageing of balances and forward-looking information. The contract fulfilment asset represents costs incurred by BrightHy to fulfil its engineering contracts, which will be recognised in cost of sales as the related performance obligations are satisfied. The loan receivable was advanced by the Company during the period.

Schedule of prepayments and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zXVr2iMeFrr8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zpRzc2XRdhZ5" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentTradeReceivables_iI_pn3n3_maCPAOCz2ls_zVOkJkP0zf7f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">5,099</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractFulfilmentAsset_iI_pn3n3_maCPAOCz2ls_zWSzJq6xNM5l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract fulfilment asset</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">979</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentPrepayments_iI_pn3n3_maCPAOCz2ls_zyZWZZKKhgEe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Prepayments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">26</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentValueAddedTaxReceivables_iI_pn3n3_maCPAOCz2ls_z04dt1iBSLxj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT recoverable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">135</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LoanReceivable_iI_pn3n3_maCPAOCz2ls_z9LBOIz5uZHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">170</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentReceivables_iI_pn3n3_maCPAOCz2ls_zBJ2Qk7dIOSd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">247</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentPrepaymentsAndOtherCurrentAssets_iTI_pn3n3_mtCPAOCz2ls_z6d5gDu4dJy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total prepayments and other receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,656</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,047</td><td style="text-align: left"> </td></tr> </table>

5099000

4774000

979000

26000

27000

135000

17000

170000

247000

229000

6656000

5047000

4673000

426000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">13.</td> <td>Inventory</td></tr> </table> Schedule of inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_zgkDl1J00ML7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zHi9FwWdyJxj" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eifrs-full--InventoriesTotal_iI_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LPGDistributionMaterialsAndConsumablesQINDAlSholaMember_zQRTLFXcK207" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG - raw materials (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">228</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">171</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--FinishedGoods_iI_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LPGDistributionMaterialsAndConsumablesQINDAlSholaMember_zuQjas9X9Izb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">LPG - finished goods (QIND / Al Shola Gas)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InventoriesTotal_iI_pn3n3_zVsEOwmszyL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total inventory</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">231</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171</td><td style="text-align: left"> </td></tr> </table>

Schedule of inventory <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_zgkDl1J00ML7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zHi9FwWdyJxj" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eifrs-full--InventoriesTotal_iI_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LPGDistributionMaterialsAndConsumablesQINDAlSholaMember_zQRTLFXcK207" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">LPG - raw materials (QIND / Al Shola Gas)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">228</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">171</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--FinishedGoods_iI_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LPGDistributionMaterialsAndConsumablesQINDAlSholaMember_zuQjas9X9Izb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">LPG - finished goods (QIND / Al Shola Gas)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InventoriesTotal_iI_pn3n3_zVsEOwmszyL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total inventory</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">231</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171</td><td style="text-align: left"> </td></tr> </table>

228000

171000

3000

231000

171000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">14.</td> <td style="text-align: justify">Deposits, advances and prepayments</td></tr> </table> Deposits and advances primarily represent payments made by Al Shola Gas to suppliers and subcontractors in the ordinary course of its LPG distribution operations. Long-term deposits are advances for the purchase of property, plant and equipment. Current Schedule of deposits, advances, and prepayments current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630_zd9dSd1B6tf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_z1kLNr0z33ub" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_hifrs-full--CategoriesOfFinancialAssetsAxis__custom--DepositsAndAdvancesMember_zmu6JPgoUY74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deposits and advances</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">358</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">341</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_hifrs-full--CategoriesOfFinancialAssetsAxis__custom--OtherPrepaymentsMember_zSsFuExwqxfa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other prepayments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">303</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">179</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_zzoBfJq4TCEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total deposits, advances and prepayments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">661</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td></tr> </table> Non-current - long-term deposits Schedule of deposits, advances, and prepayments non current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630_zmkzjOMVDmr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zPo5Vvfzxvy2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--LongtermDeposits_iI_pn3n3_hifrs-full--CounterpartiesAxis__custom--IndogulfCentralGasLLCMember_zI6toLYNy638" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Indogulf Central Gas LLC</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">174</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">127</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermDeposits_iI_pn3n3_hifrs-full--CounterpartiesAxis__custom--GeorgiaFireAndRescueSupplyMember_zAPA2LmXFd15" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Georgia Fire & Rescue Supply</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">132</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermDeposits_iI_pn3n3_z4fD6KzzR9Y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total long-term deposits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">306</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255</td><td style="text-align: left"> </td></tr> </table>

Schedule of deposits, advances, and prepayments current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630_zd9dSd1B6tf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_z1kLNr0z33ub" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_hifrs-full--CategoriesOfFinancialAssetsAxis__custom--DepositsAndAdvancesMember_zmu6JPgoUY74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deposits and advances</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">358</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">341</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_hifrs-full--CategoriesOfFinancialAssetsAxis__custom--OtherPrepaymentsMember_zSsFuExwqxfa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other prepayments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">303</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">179</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pn3n3_zzoBfJq4TCEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total deposits, advances and prepayments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">661</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td></tr> </table>

358000

341000

303000

179000

661000

520000

Schedule of deposits, advances, and prepayments non current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630_zmkzjOMVDmr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zPo5Vvfzxvy2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eifrs-full--LongtermDeposits_iI_pn3n3_hifrs-full--CounterpartiesAxis__custom--IndogulfCentralGasLLCMember_zI6toLYNy638" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Indogulf Central Gas LLC</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">174</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">127</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermDeposits_iI_pn3n3_hifrs-full--CounterpartiesAxis__custom--GeorgiaFireAndRescueSupplyMember_zAPA2LmXFd15" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Georgia Fire & Rescue Supply</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">132</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermDeposits_iI_pn3n3_z4fD6KzzR9Y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total long-term deposits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">306</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255</td><td style="text-align: left"> </td></tr> </table>

174000

127000

132000

128000

306000

255000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">15.</td> <td>Other current assets</td></tr> </table> Schedule of other current assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zHXzWhd2K0fh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo5Y1L15Vi9i" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--OtherCurrentAssetsQualityIndustrialCorp_iI_pn3n3_maOCAzYeD_zvC1yJHvyAJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Other current assets (QIND)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">12</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">12</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LoanAccountBiosteamJointVenturePartner_iI_pn3n3_maOCAzYeD_z00EbqhnKjs8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loan account - BioSteam joint venture partner</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(4</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentAssets_iTI_pn3n3_mtOCAzYeD_zIYFIfL9tirb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total other current assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114</td><td style="text-align: left"> </td></tr> </table>

Schedule of other current assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zHXzWhd2K0fh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo5Y1L15Vi9i" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--OtherCurrentAssetsQualityIndustrialCorp_iI_pn3n3_maOCAzYeD_zvC1yJHvyAJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Other current assets (QIND)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">12</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">12</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LoanAccountBiosteamJointVenturePartner_iI_pn3n3_maOCAzYeD_z00EbqhnKjs8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loan account - BioSteam joint venture partner</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(4</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentAssets_iTI_pn3n3_mtOCAzYeD_zIYFIfL9tirb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total other current assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114</td><td style="text-align: left"> </td></tr> </table> 12000 12000 -4000 102000

8000

114000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">16.</td> <td>Other payables - long-term</td></tr> </table> Schedule of other payables long term <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zhYwagxiIsE8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_z0VPnKlpCx6k" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_ecustom--PayableToShareholdersNoncurrent_iI_pn3n3_maONPz3vJ_zeXwhtQHQzTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payable to shareholders of Al Shola Gas - non-current</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">959</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentProvisionsForEmployeeBenefits_iI_pn3n3_maONPz3vJ_zDQb4q2e2Gnd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee end-of-service benefits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">119</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--LongtermBorrowings_iI_pn3n3_maONPz3vJ_zAFy8nq8PGI2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings - non-current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_maONPz3vJ_zBnKKNjCrg8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax liability - QIND purchase price allocation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,689</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherNoncurrentPayables_iTI_pn3n3_mtONPz3vJ_zooBj4h1lYo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total other payables - long-term</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,833</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,866</td><td style="text-align: left"> </td></tr> </table> The amount payable to the former shareholders of Al Shola Gas arises from QIND’s acquisition of its 51% interest in Al Shola Gas and is due within twelve months of 30 June 2026. It is presented within trade and other payables (Note 17). Deferred tax liability Schedule of deferred tax liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630_zMdULsXZyqIa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zCpWAk4YUoJ2" style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Year ended 31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_z2UvsvqJsgY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">At 1 January (restated)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,741</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,198</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_pn3n3_zQ86HSuuDcz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Released to profit or loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(99</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(238</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_zvUDuKa0xo1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">47</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(219</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_zfe4EH2LJ0Na" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,689</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,741</td><td style="text-align: left"> </td></tr> </table>

Schedule of other payables long term <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zhYwagxiIsE8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_z0VPnKlpCx6k" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_ecustom--PayableToShareholdersNoncurrent_iI_pn3n3_maONPz3vJ_zeXwhtQHQzTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payable to shareholders of Al Shola Gas - non-current</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">959</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentProvisionsForEmployeeBenefits_iI_pn3n3_maONPz3vJ_zDQb4q2e2Gnd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee end-of-service benefits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">119</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--LongtermBorrowings_iI_pn3n3_maONPz3vJ_zAFy8nq8PGI2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings - non-current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_maONPz3vJ_zBnKKNjCrg8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax liability - QIND purchase price allocation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,689</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherNoncurrentPayables_iTI_pn3n3_mtONPz3vJ_zooBj4h1lYo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total other payables - long-term</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,833</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,866</td><td style="text-align: left"> </td></tr> </table> 959000

119000

113000

25000

53000

1689000

1741000

1833000

2866000

0.51 Schedule of deferred tax liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630_zMdULsXZyqIa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zCpWAk4YUoJ2" style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Year ended 31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_z2UvsvqJsgY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">At 1 January (restated)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,741</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,198</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_pn3n3_zQ86HSuuDcz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Released to profit or loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(99</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(238</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_zvUDuKa0xo1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">47</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(219</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_zfe4EH2LJ0Na" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,689</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,741</td><td style="text-align: left"> </td></tr> </table>

1741000

2198000

-99000

-238000

47000

-219000

1689000

1741000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">17.</td> <td style="text-align: justify">Trade and other payables</td></tr> </table> Schedule of trade and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zLrc0gNGhpjd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zyhfko6YDX4g" style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_iI_pn3n3_maTAOPzmnH_zx8EalUyTJ15" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade payables</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">2,157</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,460</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PayableToShareholdersCurrent_iI_pn3n3_maTAOPzmnH_zkh6H2XHLCB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payable to shareholders of Al Shola Gas - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">7,866</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iI_pn3n3_maTAOPzmnH_zr1FVZh9QJfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maTAOPzmnH_zenVRAHWYU06" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">188</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PayrollTaxes_iI_pn3n3_maTAOPzmnH_z05Bc8lWylZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Payroll and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">53</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherPayables_iI_pn3n3_maTAOPzmnH_zD9VAygQNj0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other payables</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">441</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">351</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherPayables_iTI_pn3n3_mtTAOPzmnH_zDJSFuKxXZaa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total trade and other payables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">10,784</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,829</td><td style="text-align: left"> </td></tr> </table> The payable to the shareholders of Al Shola Gas of $8,980k (31 December 2025: $7,875k) is denominated in US dollars. The increase reflects the reclassification of the non-current portion to current, less payments made in the period. Other payables comprise principally salaries payable at the parent company.

Schedule of trade and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zLrc0gNGhpjd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zyhfko6YDX4g" style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_iI_pn3n3_maTAOPzmnH_zx8EalUyTJ15" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade payables</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">2,157</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,460</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PayableToShareholdersCurrent_iI_pn3n3_maTAOPzmnH_zkh6H2XHLCB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payable to shareholders of Al Shola Gas - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">7,866</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iI_pn3n3_maTAOPzmnH_zr1FVZh9QJfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maTAOPzmnH_zenVRAHWYU06" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities - current</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">188</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PayrollTaxes_iI_pn3n3_maTAOPzmnH_z05Bc8lWylZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Payroll and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">53</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherPayables_iI_pn3n3_maTAOPzmnH_zD9VAygQNj0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other payables</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">441</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">351</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherPayables_iTI_pn3n3_mtTAOPzmnH_zDJSFuKxXZaa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total trade and other payables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">10,784</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,829</td><td style="text-align: left"> </td></tr> </table>

2157000

1460000

7866000 6710000

79000

77000

188000

170000

53000 61000

441000

351000

10784000

8829000

8980000

7875000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">18.</td> <td style="text-align: justify">Provisions</td></tr> </table> No provisions are recognised at 30 June 2026 or 31 December 2025. QIND’s accruals for audit, legal and professional fees are presented within cost accruals (Note 22).

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">19.</td> <td style="text-align: justify">Derivative financial instruments</td></tr> </table> The Group’s derivative financial liabilities consist of financial instruments arising from financing arrangements that include features which do not meet the “fixed-for-fixed” criterion under IAS 32. These instruments are classified as financial liabilities at FVTPL and are remeasured at each reporting date, with changes in fair value recognised in profit or loss. They are valued using a Black-Scholes model and classified within Level 2 of the fair value hierarchy. All public warrants expired in December 2025. Schedule of derivative liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__ifrs-full--ConvertibleInstrumentsMember_zhEnQWFtjs4h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivateWarrantsMember_zrQVvqXhjqmb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PublicWarrantsMember_zQGU5uCZu8gl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zwxd1kIwY0J9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Convertible notes</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Private warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Public warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total derivative liabilities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--DerivativeFinancialLiabilities_iS_pn3n3_z5SAvm9AZk5j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Balance at 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">20</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">161</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">181</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ForeignExchangeGain_iN_pn3n3_di_zigZl19fRmG1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value gain recognised in profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DerivativeFinancialLiabilities_iE_pn3n3_z8ElZRQrUMil" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance at 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> The balance at 1 January 2026 is presented by instrument. The note to the 2025 consolidated financial statements presented the full balance of €181k within convertible notes.

Schedule of derivative liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__ifrs-full--ConvertibleInstrumentsMember_zhEnQWFtjs4h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivateWarrantsMember_zrQVvqXhjqmb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260630__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PublicWarrantsMember_zQGU5uCZu8gl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zwxd1kIwY0J9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Convertible notes</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Private warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Public warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total derivative liabilities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--DerivativeFinancialLiabilities_iS_pn3n3_z5SAvm9AZk5j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Balance at 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">20</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">161</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 12%; font-weight: bold; text-align: right">181</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ForeignExchangeGain_iN_pn3n3_di_zigZl19fRmG1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value gain recognised in profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DerivativeFinancialLiabilities_iE_pn3n3_z8ElZRQrUMil" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance at 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

20000

161000

181000

12000

8000

161000

169000

181000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">20.</td> <td>Loans and borrowings</td></tr> </table> Schedule of loans and borrowings <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630_z83pxf8VGkf6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_z3KBZyb5V3cd" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherBorrowings_iI_pn3n3_maSBzuGQ_zgDkYzbuIsPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Convertible promissory notes (QIND), net of discount</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,694</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BorrowingsConsolidationAdjustment_iNI_pn3n3_di_msSBzuGQ_zRiZl4KH15L2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Consolidation adjustment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ShorttermBorrowings_iTI_pn3n3_mtSBzuGQ_zYDsZUvZvBka" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total loans and borrowings</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,691</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,757</td><td style="text-align: left"> </td></tr> </table> Loans and borrowings comprise the convertible promissory notes originally issued by QIND ($<span id="xdx_90D_eifrs-full--IssueOfConvertibleInstruments_pn3n3_uUSD_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_ztBzKvOD9pg5" title="Convertible promissory notes">1,934k; 31 December 2025: $<span id="xdx_90D_eifrs-full--IssueOfConvertibleInstruments_pn3n3_uUSD_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--QualityIndustrialCorpMember_zcTSJeIM4n03" title="Convertible promissory notes">2,066k). At 30 June 2026, all of the notes had passed their maturity date and remained unpaid, and the full carrying amount is classified as current. Accrued interest on the notes of $560k is presented within cost accruals (Note 22). The reduction in the period reflects conversions into QIND common stock and repayments. On 10 July 2026, QIND entered into a forbearance agreement in respect of two of the notes (Note 28).

Schedule of loans and borrowings <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630_z83pxf8VGkf6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_z3KBZyb5V3cd" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherBorrowings_iI_pn3n3_maSBzuGQ_zgDkYzbuIsPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Convertible promissory notes (QIND), net of discount</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">1,694</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--BorrowingsConsolidationAdjustment_iNI_pn3n3_di_msSBzuGQ_zRiZl4KH15L2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Consolidation adjustment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ShorttermBorrowings_iTI_pn3n3_mtSBzuGQ_zYDsZUvZvBka" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total loans and borrowings</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,691</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,757</td><td style="text-align: left"> </td></tr> </table>

1694000

1760000

3000 3000

1691000

1757000

1934000

2066000

560000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">21.</td> <td>Finance income and costs</td></tr> </table> Schedule of finance income and costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260630_z1jg06Qc400f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_znvER42nWqxi" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherFinanceIncomeCost_pn3n3_maFICzQFx_zaNsi8cx8616" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finance income / (costs)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(87</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">72</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestRevenueExpense_pn3n3_maFICzQFx_zfxhizT3D6t2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest payable and similar expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--DerivativeFinancialInstruments_pn3n3_maFICzQFx_zrilXRdt2cq3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Derivative financial instruments at FVTPL (Note 19)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinanceIncomeCost_iT_pn3n3_mtFICzQFx_zYaHiwJUTs4g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net finance income / (costs)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(78</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93</td><td style="text-align: left"> </td></tr> </table> Six months ended 30 June 2026 - by nature Schedule of net finance costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zOD2gNvEzXxl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--InterestOnConvertibleNotes_pn3n3_maFICzA1z_z4oI97ptt9He" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Interest on QIND convertible notes</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(74</td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--OtherInterestBankBorrowingsAndLeases_pn3n3_maFICzA1z_zFIbnfT9Qgnd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other QIND interest (bank borrowings and leases)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(15</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--ConversionFees_iN_pn3n3_di_msFICzA1z_zo4U5bYFY7th" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">QIND conversion fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_pn3n3_di_msFICzA1z_z4mLJ5phIOh8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest on lease liabilities (parent and BrightHy)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_pn3n3_maFICzA1z_zomiEVVMy2G8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange differences on monetary items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DerivativeFinancialInstruments_pn3n3_maFICzA1z_z5kqdXQQDqbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value gain on derivative financial instruments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinanceIncomeCost_iT_pn3n3_mtFICzA1z_zgQEFzZsLY3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net finance costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(78</td><td style="font-weight: bold; text-align: left">)</td></tr> </table> Exchange differences on translating the Group’s foreign operations of €468k are recognised in other comprehensive income, of which €<span id="xdx_90B_eifrs-full--ComprehensiveIncomeAttributableToOwnersOfParent_pn3n3_c20260101__20260630__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zB6j0qyMKIQ6" title="Other comprehensive income attributable to owners of the parent">329k is attributable to owners of the parent and accumulated in the foreign currency translation reserve, and €<span id="xdx_90E_eifrs-full--ComprehensiveIncomeAttributableToNoncontrollingInterests_pn3n3_c20260101__20260630__custom--RestatementTypeAxis__ifrs-full--PreviouslyStatedMember_zGXUhjR4CPpd" title="Other comprehensive income attributable to non-controlling interests">139k is attributable to non-controlling interests. In the comparative period, exchange differences on translating QIND were recognised in finance income, as previously reported.

Schedule of finance income and costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260630_z1jg06Qc400f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_znvER42nWqxi" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherFinanceIncomeCost_pn3n3_maFICzQFx_zaNsi8cx8616" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finance income / (costs)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(87</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">72</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestRevenueExpense_pn3n3_maFICzQFx_zfxhizT3D6t2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest payable and similar expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--DerivativeFinancialInstruments_pn3n3_maFICzQFx_zrilXRdt2cq3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Derivative financial instruments at FVTPL (Note 19)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinanceIncomeCost_iT_pn3n3_mtFICzQFx_zYaHiwJUTs4g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net finance income / (costs)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(78</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93</td><td style="text-align: left"> </td></tr> </table>

-87000

72000

-3000

-23000

12000 44000

-78000

93000

Schedule of net finance costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zOD2gNvEzXxl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--InterestOnConvertibleNotes_pn3n3_maFICzA1z_z4oI97ptt9He" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Interest on QIND convertible notes</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(74</td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--OtherInterestBankBorrowingsAndLeases_pn3n3_maFICzA1z_zFIbnfT9Qgnd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other QIND interest (bank borrowings and leases)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(15</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--ConversionFees_iN_pn3n3_di_msFICzA1z_zo4U5bYFY7th" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">QIND conversion fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_pn3n3_di_msFICzA1z_z4mLJ5phIOh8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest on lease liabilities (parent and BrightHy)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_pn3n3_maFICzA1z_zomiEVVMy2G8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange differences on monetary items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DerivativeFinancialInstruments_pn3n3_maFICzA1z_z5kqdXQQDqbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value gain on derivative financial instruments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">12</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinanceIncomeCost_iT_pn3n3_mtFICzA1z_zgQEFzZsLY3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net finance costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(78</td><td style="font-weight: bold; text-align: left">)</td></tr> </table> -74000 -15000 1000

2000

12000

-78000

468000

329000

139000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">22.</td> <td>Cost accruals</td></tr> </table> Schedule of cost accruals <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zkyL7zQNIJ2l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zQJHR4fNAt51" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_ecustom--AccruedInterestOnConvertibleNotes_iI_pn3n3_maOCPzFwy_z7wPlBR3HSkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued interest on convertible notes (QIND)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">490</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">422</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PayrollLiabilities_iI_pn3n3_maOCPzFwy_zLY8DxvB6sXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll liabilities (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">227</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CorporateTaxPayable_iI_pn3n3_maOCPzFwy_zWnek9FfRgHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Corporate tax payable (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">180</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ValueAddedTaxPayables_iI_pn3n3_maOCPzFwy_zgWwVavzGJZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT payable (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AuditLegalAndProfessionalFeeAccruals_iI_pn3n3_maOCPzFwy_zZTW77SBNvl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Audit, legal and professional fee accruals</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">161</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Accruals_iI_pn3n3_maOCPzFwy_zB9KOp7eLCna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other accruals</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">140</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">140</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherCurrentPayables_iTI_pn3n3_mtOCPzFwy_zYaErF3Ds1cc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cost accruals</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,234</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,098</td><td style="text-align: left"> </td></tr> </table> Schedule of cost accruals <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zkyL7zQNIJ2l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zQJHR4fNAt51" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_ecustom--AccruedInterestOnConvertibleNotes_iI_pn3n3_maOCPzFwy_z7wPlBR3HSkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued interest on convertible notes (QIND)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">490</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">422</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PayrollLiabilities_iI_pn3n3_maOCPzFwy_zLY8DxvB6sXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll liabilities (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">227</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CorporateTaxPayable_iI_pn3n3_maOCPzFwy_zWnek9FfRgHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Corporate tax payable (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">180</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ValueAddedTaxPayables_iI_pn3n3_maOCPzFwy_zgWwVavzGJZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT payable (QIND)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AuditLegalAndProfessionalFeeAccruals_iI_pn3n3_maOCPzFwy_zZTW77SBNvl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Audit, legal and professional fee accruals</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">161</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Accruals_iI_pn3n3_maOCPzFwy_zB9KOp7eLCna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other accruals</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">140</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">140</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherCurrentPayables_iTI_pn3n3_mtOCPzFwy_zYaErF3Ds1cc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cost accruals</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,234</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,098</td><td style="text-align: left"> </td></tr> </table> 490000 422000 227000 197000 180000 141000

36000

161000 198000

140000

1234000

1098000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">23.</td> <td>Deferred income</td></tr> </table> Schedule of deferred Income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zsZre9Osmkph" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zDjL6rUktMsh" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--ContractLiabilities_iI_pn3n3_maRDICAzxsB_zASwfB3IFEE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Contract liabilities - engineering services (BrightHy)</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">1,065</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">321</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RentDeferredIncomeClassifiedAsCurrent_iTI_pn3n3_mtRDICAzxsB_zOR3vlbwtkKj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total deferred income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,065</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321</td><td style="text-align: left"> </td></tr> </table> Contract liabilities represent amounts invoiced to customers of BrightHy in advance of the satisfaction of the related performance obligations.

Schedule of deferred Income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zsZre9Osmkph" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zDjL6rUktMsh" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--ContractLiabilities_iI_pn3n3_maRDICAzxsB_zASwfB3IFEE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Contract liabilities - engineering services (BrightHy)</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">1,065</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">321</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RentDeferredIncomeClassifiedAsCurrent_iTI_pn3n3_mtRDICAzxsB_zOR3vlbwtkKj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total deferred income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,065</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321</td><td style="text-align: left"> </td></tr> </table>

1065000

321000

1065000

321000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">24.</td> <td style="text-align: justify">Share capital and share premium</td></tr> </table> At 30 June 2026, the Company had 3,297,510 Class A Ordinary Shares of $0.0035 each in issue (31 December 2025: 2,288,291), together with 4,171,327 convertible preferred shares issued in November 2024 in connection with the acquisition of QIND. The conversion of the preferred shares into Class A Ordinary Shares was approved by shareholders on 8 June 2026 and will occur upon clearance of an initial listing application with Nasdaq. Schedule of share capital <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of ordinary shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Share capital</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Share premium</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">#</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; font-weight: bold">At 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zWU6re90w3ve" style="width: 12%; text-align: right" title="Number of ordinary shares, beginning">2,288,291</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--IssuedCapital_iS_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zMfWLbOp4dP8" style="width: 12%; text-align: right" title="Share capital, beginning">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--SharePremium_iS_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z1ZW5LiVmPqb" style="width: 12%; text-align: right" title="Share premium, beginning">242,004</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNoYXJlIGNhcGl0YWwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--ConversionPricePerShare_pid_uUSDPShares_c20260101__20260630_zRr1d8joAnKf" title="Conversion price per share">3.50 warrants - January 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfOrdinarySharesConversionWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zf6n7fbPcfJ" style="text-align: right" title="Number of ordinary shares, conversion warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareCapitalConversionWarrants_iI_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zTaCkwq7wik2" style="text-align: right" title="Share capital, conversion warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--SharePremiumConversionWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z0Im2NIIVhbk" style="text-align: right" title="Share premium, conversion warrants">28</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNoYXJlIGNhcGl0YWwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20260630_z2bDUVdxhy26" title="Exercise price per share">3.50 warrants - January 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfOrdinarySharesExerciseWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zRoVmcYg5BPc" style="text-align: right" title="Number of ordinary shares, exercise warrants">57,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareCapitalExerciseWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zLYOPypFqhIg" style="text-align: right" title="Share capital, exercise warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--SharePremiumExerciseWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zBdlSJFi85vb" style="text-align: right" title="Share premium, exercise warrants">279</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Element advisory agreements - advisory and milestone fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfOrdinarySharesElementAdvisoryAgreements_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zxHGm4qSx63c" style="text-align: right" title="Number of ordinary shares, element advisory agreements">95,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareCapitalElementAdvisoryAgreements_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zWRaR4uh8Zil" style="text-align: right" title="Share capital, element advisory agreements">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--SharePremiumElementAdvisoryAgreements_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_znWklO07TfYl" style="text-align: right" title="Share premium, element advisory agreements">267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>February 2026 PIPE</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfOrdinarySharesPrivateInvestmentInPublicEquity_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zZAL64WrRM0j" style="text-align: right" title="Number of ordinary shares, PIPE">577,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareCapitalPrivateInvestmentInPublicEquity_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zjX0bSCtqNT8" style="text-align: right" title="Share capital, PIPE">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SharePremiumPrivateInvestmentInPublicEquity_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zL5Vehx6TKjb" style="text-align: right" title="Share premium, PIPE">94</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise of pre-funded warrants - March 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfOrdinarySharesExerciseOfPrefundedWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zbHg5AzZNuTc" style="text-align: right" title="Number of ordinary shares, exercise of pre-funded warrants">208,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareCapitalExerciseOfPrefundedWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zpJbYSNzeHZ7" style="text-align: right" title="Share capital, exercise of pre-funded warrants">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--SharePremiumExerciseOfPrefundedWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zcfC2igom5Zj" style="text-align: right" title="Share premium, exercise of pre-funded warrants">400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercise of service warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfOrdinarySharesExerciseOfServiceWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zEefRkcumFJe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of ordinary shares, exercise of service warrants">71,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareCapitalExerciseOfServiceWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zti329Iy84qk" style="border-bottom: Black 1pt solid; text-align: right" title="Share capital, exercise of service warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--SharePremiumExerciseOfServiceWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zyqhdzgbddbk" style="border-bottom: Black 1pt solid; text-align: right" title="Share premium, exercise of service warrants">225</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zLIJwGaxFb03" style="border-bottom: Black 1pt solid; text-align: right" title="Number of ordinary shares, Ending">3,297,510</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--IssuedCapital_iE_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zx0lM14rVnei" style="border-bottom: Black 1pt solid; text-align: right" title="Share capital, ending">12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--SharePremium_iE_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zURZDXLploM5" style="border-bottom: Black 1pt solid; text-align: right" title="Share premium, ending">243,297</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Other equity reserve The other equity reserve comprises equity-classified warrants and pre-funded warrants, including those issued under the February 2026 PIPE and the element advisory agreements, the convertible note reserve, and changes in the Group’s ownership interest in QIND that did not result in a loss of control (IFRS 10.23). Foreign currency translation reserve The foreign currency translation reserve comprises exchange differences arising on the translation of the financial statements of foreign operations whose functional currency is not the euro, principally QIND, including the goodwill and fair value adjustments arising on its acquisition. The reserve was a debit balance of €1,318k at 30 June 2026 (31 December 2025 restated: €1,647k).

3297510

0.0035

2288291

4171327

Schedule of share capital <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of ordinary shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Share capital</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Share premium</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">#</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; font-weight: bold">At 1 January 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zWU6re90w3ve" style="width: 12%; text-align: right" title="Number of ordinary shares, beginning">2,288,291</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--IssuedCapital_iS_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zMfWLbOp4dP8" style="width: 12%; text-align: right" title="Share capital, beginning">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--SharePremium_iS_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z1ZW5LiVmPqb" style="width: 12%; text-align: right" title="Share premium, beginning">242,004</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNoYXJlIGNhcGl0YWwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--ConversionPricePerShare_pid_uUSDPShares_c20260101__20260630_zRr1d8joAnKf" title="Conversion price per share">3.50 warrants - January 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfOrdinarySharesConversionWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zf6n7fbPcfJ" style="text-align: right" title="Number of ordinary shares, conversion warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareCapitalConversionWarrants_iI_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zTaCkwq7wik2" style="text-align: right" title="Share capital, conversion warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--SharePremiumConversionWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z0Im2NIIVhbk" style="text-align: right" title="Share premium, conversion warrants">28</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNoYXJlIGNhcGl0YWwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20260630_z2bDUVdxhy26" title="Exercise price per share">3.50 warrants - January 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfOrdinarySharesExerciseWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zRoVmcYg5BPc" style="text-align: right" title="Number of ordinary shares, exercise warrants">57,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareCapitalExerciseWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zLYOPypFqhIg" style="text-align: right" title="Share capital, exercise warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--SharePremiumExerciseWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zBdlSJFi85vb" style="text-align: right" title="Share premium, exercise warrants">279</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Element advisory agreements - advisory and milestone fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfOrdinarySharesElementAdvisoryAgreements_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zxHGm4qSx63c" style="text-align: right" title="Number of ordinary shares, element advisory agreements">95,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareCapitalElementAdvisoryAgreements_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zWRaR4uh8Zil" style="text-align: right" title="Share capital, element advisory agreements">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--SharePremiumElementAdvisoryAgreements_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_znWklO07TfYl" style="text-align: right" title="Share premium, element advisory agreements">267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>February 2026 PIPE</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfOrdinarySharesPrivateInvestmentInPublicEquity_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zZAL64WrRM0j" style="text-align: right" title="Number of ordinary shares, PIPE">577,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareCapitalPrivateInvestmentInPublicEquity_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zjX0bSCtqNT8" style="text-align: right" title="Share capital, PIPE">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SharePremiumPrivateInvestmentInPublicEquity_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zL5Vehx6TKjb" style="text-align: right" title="Share premium, PIPE">94</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise of pre-funded warrants - March 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfOrdinarySharesExerciseOfPrefundedWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zbHg5AzZNuTc" style="text-align: right" title="Number of ordinary shares, exercise of pre-funded warrants">208,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareCapitalExerciseOfPrefundedWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zpJbYSNzeHZ7" style="text-align: right" title="Share capital, exercise of pre-funded warrants">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--SharePremiumExerciseOfPrefundedWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zcfC2igom5Zj" style="text-align: right" title="Share premium, exercise of pre-funded warrants">400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercise of service warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfOrdinarySharesExerciseOfServiceWarrants_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zEefRkcumFJe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of ordinary shares, exercise of service warrants">71,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareCapitalExerciseOfServiceWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zti329Iy84qk" style="border-bottom: Black 1pt solid; text-align: right" title="Share capital, exercise of service warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--SharePremiumExerciseOfServiceWarrants_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zyqhdzgbddbk" style="border-bottom: Black 1pt solid; text-align: right" title="Share premium, exercise of service warrants">225</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zLIJwGaxFb03" style="border-bottom: Black 1pt solid; text-align: right" title="Number of ordinary shares, Ending">3,297,510</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--IssuedCapital_iE_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zx0lM14rVnei" style="border-bottom: Black 1pt solid; text-align: right" title="Share capital, ending">12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--SharePremium_iE_pn3n3_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zURZDXLploM5" style="border-bottom: Black 1pt solid; text-align: right" title="Share premium, ending">243,297</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

2288291

9000

242004000

3.50 28000

3.50

57428 279000 95000 267000 577124 2000 94000 208238 1000 400000 71429 225000

3297510

12000

243297000

1318000

1647000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">25.</td> <td style="text-align: justify">Leases</td></tr> </table> The Group leases vehicles through Al Shola Gas and office premises in Ireland and Spain. Right-of-use assets are presented within property, plant and equipment (Note 9). Schedule of lease liabilities non-current and current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zQYoRH9OBmu7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zfCOVhy0DGs6" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maLLziMc_zP0wtKyVaN8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current (within trade and other payables, Note 17)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">188</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">170</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_maLLziMc_z6jsScBCygc6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Non-current</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">248</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">281</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_pn3n3_mtLLziMc_zW3Gtb8tZEag" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total lease liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">436</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">451</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89D_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_z81YRLQY6qPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Movement in lease liabilities Schedule of lease liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260630_zfDUIUl4rNgd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iS_pn3n3_zYZnF4yT48Y" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At 1 January 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">451</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NewLeases_pn3n3_zVywjqUbttJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">New leases</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">64</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustmentsForInterestExpense_pn3n3_zsNx4AswHku" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">15</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LeasePayments_pn3n3_zudPtwk9RkH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease payments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(103</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ExchangeDifferencesLeasesLiabilities_pn3n3_z9856EkkDCp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--LeaseLiabilities_iE_pn3n3_z3xYQy8uu3ge" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">436</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Depreciation of right-of-use assets was €91k and interest on lease liabilities €15k for the six months ended 30 June 2026. Lease liabilities at Al Shola Gas are discounted at an incremental borrowing rate of 8%, and those of the parent company and BrightHy at rates between <span id="xdx_90D_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrightHydrogenSolutionsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z8tByD7QtR59">3% and <span id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrightHydrogenSolutionsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zwm5rrDepnm">6%.

Schedule of lease liabilities non-current and current <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zQYoRH9OBmu7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zfCOVhy0DGs6" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maLLziMc_zP0wtKyVaN8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current (within trade and other payables, Note 17)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">188</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">170</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_maLLziMc_z6jsScBCygc6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Non-current</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">248</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">281</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_pn3n3_mtLLziMc_zW3Gtb8tZEag" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total lease liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">436</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">451</td><td style="text-align: left"> </td></tr> </table>

188000

170000

248000

281000

436000

451000

<p id="xdx_89D_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_z81YRLQY6qPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">Movement in lease liabilities Schedule of lease liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260630_zfDUIUl4rNgd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Six months ended 30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">€’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iS_pn3n3_zYZnF4yT48Y" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At 1 January 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">451</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NewLeases_pn3n3_zVywjqUbttJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">New leases</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">64</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustmentsForInterestExpense_pn3n3_zsNx4AswHku" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">15</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LeasePayments_pn3n3_zudPtwk9RkH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease payments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(103</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ExchangeDifferencesLeasesLiabilities_pn3n3_z9856EkkDCp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange differences</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--LeaseLiabilities_iE_pn3n3_z3xYQy8uu3ge" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">At 30 June 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">436</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

451000

64000

15000

-103000 9000

436000

91000

15000

0.08

0.03

0.06

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">26.</td> <td style="text-align: justify">Financial instruments and risk management</td></tr> </table> The Group’s operations expose it to credit risk, liquidity risk and market risk, including foreign exchange risk. These condensed consolidated financial statements do not include all financial risk management information and disclosures required in the annual financial statements and should be read in conjunction with the restated consolidated financial statements for the year ended 31 December 2025. There have been no changes in the Group’s risk management policies in the period. Cash and cash equivalents Cash and cash equivalents of €266k (31 December 2025: €575k) comprise cash at bank, of which €131k is held by QIND and Al Shola Gas. For cash and cash equivalents, the carrying value is a reasonable approximation of fair value. Accounting classifications and fair value The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments: Level 1, quoted (unadjusted) prices in active markets for identical assets or liabilities; Level 2, other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly; and Level 3, techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data. There were no transfers between levels during the period. At 30 June 2026, the Group’s financial instruments measured at fair value comprised derivative financial liabilities of €169k (31 December 2025: €181k), classified within Level 2. <p id="xdx_89B_eifrs-full--DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory_zR52djYqdvO9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> Schedule of unobservable inputs in fair value measurement within level 2 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Assets at amortised cost</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Liabilities at amortised cost</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Liabilities at FVTPL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Equity</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zZx7ViFJLZ91" style="width: 6%; text-align: right">266</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zr6JAHYmdyKi" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zJGUHTgLp4n7" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z3aZvsWegSTl" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zjNm3jUeUk4b" style="width: 6%; text-align: right">266</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zpUi2D1Cwbnh" style="width: 6%; text-align: right" title="Total Fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z3NInmSqYnw5" style="text-align: right">5,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_ztooLZvvByCf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zMVmWWxVYNFd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z79qrD4zKjm5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zooYfnx7a6Fj" style="text-align: right">5,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zqtkwtdxnlVh" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loan and other receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zElChCwU8HXg" style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zG7T9nc38Noe" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zIFlD1oYWx9f" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zaINL6EvauQa" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zJKkAcxKgfmk" style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z7hpGJVkwUhe" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party receivables (Note 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zqcYrZhcTqa3" style="text-align: right">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zm9VWwuLYor5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_fKg_____zYtlT74OF919" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zTmWPLgh729" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zdvnqsY90tma" style="text-align: right">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zB1LkIQwZF7e" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Long-term deposits (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zVx3KSjQ2iXf" style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zUR3hMI9x2xl" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zkQK1oxhWw56" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zmqWGQYMVJj2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z51qFitHv0kh" style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zccUkiAYJTTg" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables (Note 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zf8eqN2An6ja" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zFaplIImmmC3" style="text-align: right">2,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_fKg_____zL92aRU6X8Ol" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zxcbvTmJAjc5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zdS6yoDiT02d" style="text-align: right">2,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zGiKZQfJKyH7" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables (Notes 16, 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zv4gUbWNEm2f" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zz3MEXzgw5L8" style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zQPtwqjibh67" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zmIdaORe0utk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zFJZFw394ja3" style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zVttkmMJfrx" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans and bank borrowings (Notes 16, 17, 20)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_z9cuJPM5BZoj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_z1RptgnktYI9" style="text-align: right">1,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zxqn7Rx2mUD7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zCFUf29RJjyi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zxAtk6WBozNj" style="text-align: right">1,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zj8BBIibiO0b" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities (Note 25)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zxOihjJbuBzi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zlC5ruCaNj9j" style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_z159yC0YOOxh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zLPrfVLaGUGe" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zYpA0qPmMS4k" style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z00bPxP8EGsh" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative financial liabilities (Note 19)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zROge5AxJHWf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zNAbe745IWyg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zMWCP3XTdt08" style="text-align: right">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zGwoDWmMSDdd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zhK4M4hUt6A5" style="text-align: right">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zgCqNnq2WbUi" style="text-align: right" title="Total Fair value">169</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Equity-classified warrants (other equity reserve)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zPUrmtvz1pkh" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zY6oKHcRoEWk" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zWdlmbWemTI7" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zFxVewCP0iWc" style="border-bottom: Black 1pt solid; text-align: right">7,071</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_z4MZpmOx1Fhk" style="border-bottom: Black 1pt solid; text-align: right">7,071</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zEeDJSN6pwNj" style="border-bottom: Black 1pt solid; text-align: right" title="Total Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630_zryNptojKVMl" style="text-align: right" title="Assets amortised cost">6,412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630_z2wKq3FAvBG9" style="text-align: right" title="Liabilities amortised cost">12,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630_zMYwbESjnb4c" style="text-align: right" title="Liabilities carrying amount">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630_zh3JljJX9ouc" style="text-align: right" title="Equity">7,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630_z1AaO6PK5Hjk" style="text-align: right" title="Total carrying amount">26,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z4lDAYZNJkFe" style="text-align: right" title="Total Fair value">169</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">31 December 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zbn0aDHsHumj" style="text-align: right">575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zwxAau6oznd9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z5kS8tAoU5I7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zX6zMzL1POi7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zezKtoZuTYUc" style="text-align: right">575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zPZlFMtvOgSj" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zHb1VDCkxfZ" style="text-align: right">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zwW0s0Oz6BG2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zOKHJxo3i0oi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z1eBYcEyuYIh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z4Wfv3Myst3h" style="text-align: right">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zDH6huXIjcoc" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan and other receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zjfNkVDFOO2b" style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zYlbGR3blfe4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zF4I4qenwYMg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zTM24r0uXAif" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zuQ4bAsTI9Dk" style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zc8CViGGn7B" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivables (Note 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_z6lqySRGYCr4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zSFV8eR5ao12" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_fKg_____zY0VqEctbo0b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zcQD4nvuoJu4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_z7N9HIMtDZVd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z1doojX7CoBj" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term deposits (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z1yC0O0fPZv3" style="text-align: right">255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zD6WTXQv3fK5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z6xmq12hX3Pg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zOocEQAma03k" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zNhO312Gylci" style="text-align: right">255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zZO69VdWuo36" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade payables (Note 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zjpLpJ2ttGZ6" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zAovgA6JbGq1" style="text-align: right">1,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_fKg_____zU8Vb706JXWi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zSHLD07u6LP4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zfd8oRLdZo19" style="text-align: right">1,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zPe60qmqW5E7" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables (Notes 16, 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zqryiuKlV7P1" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_z84pRSonszD6" style="text-align: right">8,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zkze6od3mQsj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_ztE4YfuXRyKj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zKjFBsNVJ7Bd" style="text-align: right">8,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z6L8RGLU9lZ8" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans and bank borrowings (Notes 16, 17, 20)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zfvUP2OFDqhk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zoY0oLiNFNii" style="text-align: right">1,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zFZUyJxUh1H" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zXdkTkUvDwSc" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zvG1KNRDT2V3" style="text-align: right">1,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zQlnTLIXD0Wi" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities (Note 25)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zbnZyRFqGpW4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zN3diUxIUut6" style="text-align: right">451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zQ0TgzOVHSA4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zkT2LZhGjsH9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zqYkCkOaEPn8" style="text-align: right">451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zDfWKfAGUtX9" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivative financial liabilities (Note 19)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zBLMUZCyPcm9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zJgcRiFy3Ztf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zjli0hOJ6Qw9" style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zFwYpuH20E9b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zGHmTJdQq7Jc" style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_za2tbOsJPnf9" style="text-align: right" title="Total Fair value">181</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Equity-classified warrants (other equity reserve)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zSmvHi8YlKSh" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_z07rp5fHPcKb" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zxwcTq6ILryb" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_ztnRYeXHJThg" style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zvAa2gpvCLbg" style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zb7dJKaWSlJ2" style="border-bottom: Black 1pt solid; text-align: right" title="Total Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231_zFyAVazQCjA" style="text-align: right" title="Assets amortised cost">5,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231_zzNR6LEGhXR4" style="text-align: right" title="Liabilities amortised cost">11,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231_zAgGIiKCmgi" style="text-align: right" title="Liabilities carrying amount">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231_zGrfHyWJZb21" style="text-align: right" title="Equity">4,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231_z6D1SZ4chFEc" style="text-align: right" title="Total carrying amount">22,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zgIG3Vw6EAPd" style="text-align: right" title="Total Fair value">181</td><td style="text-align: left"> </td></tr> </table> Other receivables exclude prepayments, VAT and the contract fulfilment asset, and other payables exclude payroll taxes and end-of-service benefits, as these are not financial instruments. For receivables and payables with a remaining term of less than one year or on demand balances, the carrying amount is a reasonable approximation of fair value. Liquidity risk <p id="xdx_89F_ecustom--MaturityAnalysisForDerivativeFinancialLiabilitiesTableTextBlock_z9EodA6fEBq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">The following are the contractual maturities of the Group’s financial liabilities at 30 June 2026. schedule of expected contractual maturities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_484_ecustom--FinancialLiabilitiesCarryingAmount_iI_pn3n3_zyCM9RYgYTEh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Carrying amount</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--FinancialLiabilitiesContractualCashFlows_iI_pn3n3_zt3KJfa5Q1P8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Contractual cash flows</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48E_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zzWbq3Ecvzld" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Less then one year </td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_482_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zfd9qbzt8Xil" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">1 - 2 years</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48B_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__custom--LaterThanTwoYearAndNotLaterThanFiveYearsMember_zIjUGfV2C7Sj" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">2 - 5 years</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Contractual cash flows</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Less than one year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1 - 2 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2 - 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_41E_20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zDUasQcXawid" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_41D_20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zHEZVzrPxVgl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsCurrentMember_zqsS65j6Jes7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans and borrowings - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20260630__ifrs-full--ClassesOfAssetsAxis__custom--BankBorrowingsNonCurrentMember_zxQAtQgoAby4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings - non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_411_20260630__ifrs-full--ClassesOfAssetsAxis__custom--EmployeeEndOfServiceBenefitsMember_zW9qTh7Wdr8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee end-of-service benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td></tr> <tr id="xdx_41B_20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zsJg0ytsJdm4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">176</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88</td><td style="text-align: left"> </td></tr> <tr id="xdx_41A_20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zgDNWhnKLyEf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Derivative financial liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">169</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_413_20260630_zdiIGUjUqLx2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,983</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,443</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207</td><td style="text-align: left"> </td></tr> </table> Contractual cash flows for derivative financial liabilities are nil as the instruments will be settled in shares. Loans and borrowings are shown at their carrying amount; accrued interest on the QIND convertible notes is presented within cost accruals (Note 22). Foreign exchange risk The Group is exposed to translation risk on its net investment in QIND, whose functional currency is the US dollar, including the goodwill and fair value adjustments arising on its acquisition, and on BioSteam, whose functional currency is the South African rand. Exchange differences on translation are recognised in other comprehensive income and accumulated in the foreign currency translation reserve. The following significant exchange rates have been applied. Schedule of significant exchange rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Period-end spot rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">USD to €1.00</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--USDMember_z0pfaXLKa0S" style="width: 12%; text-align: right" title="Average rate">1.1675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__custom--USDMember_zvPv8Zwk4kH3" style="width: 12%; text-align: right" title="Average rate">1.1012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20260630__ifrs-full--GeographicalAreasAxis__custom--USDMember_zosdvABmrdAf" style="width: 12%; text-align: right" title="Period-end spot rate">1.1417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20251231__ifrs-full--GeographicalAreasAxis__custom--USDMember_zoT9q9ocAw63" style="width: 12%; text-align: right" title="Period-end spot rate">1.1736</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ZAR to €1.00</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--ZARMember_zdtMM6xqQ0Ik" style="text-align: right" title="Average rate">19.1049</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">n/a</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20260630__ifrs-full--GeographicalAreasAxis__custom--ZARMember_zUyWVpdpK68a" style="text-align: right" title="Period-end spot rate">18.6544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20251231__ifrs-full--GeographicalAreasAxis__custom--ZARMember_z9aTzPLchmUk" style="text-align: right" title="Period-end spot rate">19.4439</td><td style="text-align: left"> </td></tr> </table>

266000

575000

131000

169000

181000

<p id="xdx_89B_eifrs-full--DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory_zR52djYqdvO9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> Schedule of unobservable inputs in fair value measurement within level 2 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Assets at amortised cost</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Liabilities at amortised cost</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Liabilities at FVTPL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Equity</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">30 June 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zZx7ViFJLZ91" style="width: 6%; text-align: right">266</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zr6JAHYmdyKi" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zJGUHTgLp4n7" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z3aZvsWegSTl" style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zjNm3jUeUk4b" style="width: 6%; text-align: right">266</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zpUi2D1Cwbnh" style="width: 6%; text-align: right" title="Total Fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z3NInmSqYnw5" style="text-align: right">5,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_ztooLZvvByCf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zMVmWWxVYNFd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z79qrD4zKjm5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zooYfnx7a6Fj" style="text-align: right">5,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zqtkwtdxnlVh" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loan and other receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zElChCwU8HXg" style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zG7T9nc38Noe" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zIFlD1oYWx9f" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zaINL6EvauQa" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zJKkAcxKgfmk" style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z7hpGJVkwUhe" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party receivables (Note 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zqcYrZhcTqa3" style="text-align: right">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zm9VWwuLYor5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_fKg_____zYtlT74OF919" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zTmWPLgh729" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zdvnqsY90tma" style="text-align: right">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zB1LkIQwZF7e" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Long-term deposits (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zVx3KSjQ2iXf" style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zUR3hMI9x2xl" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zkQK1oxhWw56" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zmqWGQYMVJj2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z51qFitHv0kh" style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zccUkiAYJTTg" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables (Note 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zf8eqN2An6ja" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zFaplIImmmC3" style="text-align: right">2,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_fKg_____zL92aRU6X8Ol" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zxcbvTmJAjc5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zdS6yoDiT02d" style="text-align: right">2,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zGiKZQfJKyH7" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables (Notes 16, 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zv4gUbWNEm2f" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zz3MEXzgw5L8" style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zQPtwqjibh67" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zmIdaORe0utk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zFJZFw394ja3" style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zVttkmMJfrx" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans and bank borrowings (Notes 16, 17, 20)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_z9cuJPM5BZoj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_z1RptgnktYI9" style="text-align: right">1,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zxqn7Rx2mUD7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zCFUf29RJjyi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zxAtk6WBozNj" style="text-align: right">1,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zj8BBIibiO0b" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities (Note 25)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zxOihjJbuBzi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zlC5ruCaNj9j" style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_z159yC0YOOxh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zLPrfVLaGUGe" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zYpA0qPmMS4k" style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z00bPxP8EGsh" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative financial liabilities (Note 19)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zROge5AxJHWf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zNAbe745IWyg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zMWCP3XTdt08" style="text-align: right">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zGwoDWmMSDdd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zhK4M4hUt6A5" style="text-align: right">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zgCqNnq2WbUi" style="text-align: right" title="Total Fair value">169</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Equity-classified warrants (other equity reserve)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zPUrmtvz1pkh" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zY6oKHcRoEWk" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zWdlmbWemTI7" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zFxVewCP0iWc" style="border-bottom: Black 1pt solid; text-align: right">7,071</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_z4MZpmOx1Fhk" style="border-bottom: Black 1pt solid; text-align: right">7,071</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zEeDJSN6pwNj" style="border-bottom: Black 1pt solid; text-align: right" title="Total Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20260630_zryNptojKVMl" style="text-align: right" title="Assets amortised cost">6,412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20260630_z2wKq3FAvBG9" style="text-align: right" title="Liabilities amortised cost">12,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20260630_zMYwbESjnb4c" style="text-align: right" title="Liabilities carrying amount">169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EquityCarryingAmount_iI_pn3n3_c20260630_zh3JljJX9ouc" style="text-align: right" title="Equity">7,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalCarryingAmount_iI_pn3n3_c20260630_z1AaO6PK5Hjk" style="text-align: right" title="Total carrying amount">26,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20260630__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z4lDAYZNJkFe" style="text-align: right" title="Total Fair value">169</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">31 December 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zbn0aDHsHumj" style="text-align: right">575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zwxAau6oznd9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z5kS8tAoU5I7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zX6zMzL1POi7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zezKtoZuTYUc" style="text-align: right">575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zPZlFMtvOgSj" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zHb1VDCkxfZ" style="text-align: right">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zwW0s0Oz6BG2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zOKHJxo3i0oi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z1eBYcEyuYIh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_z4Wfv3Myst3h" style="text-align: right">4,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zDH6huXIjcoc" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan and other receivables (Note 12)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zjfNkVDFOO2b" style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zYlbGR3blfe4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zF4I4qenwYMg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zTM24r0uXAif" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember_zuQ4bAsTI9Dk" style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAndOtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zc8CViGGn7B" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivables (Note 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_z6lqySRGYCr4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zSFV8eR5ao12" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_fKg_____zY0VqEctbo0b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_zcQD4nvuoJu4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember_z7N9HIMtDZVd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--RelatedPartyReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z1doojX7CoBj" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term deposits (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z1yC0O0fPZv3" style="text-align: right">255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zD6WTXQv3fK5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_z6xmq12hX3Pg" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zOocEQAma03k" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember_zNhO312Gylci" style="text-align: right">255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LongtermDepositsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zZO69VdWuo36" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade payables (Note 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zjpLpJ2ttGZ6" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zAovgA6JbGq1" style="text-align: right">1,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_fKg_____zU8Vb706JXWi" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zSHLD07u6LP4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zfd8oRLdZo19" style="text-align: right">1,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zPe60qmqW5E7" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables (Notes 16, 17)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zqryiuKlV7P1" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_z84pRSonszD6" style="text-align: right">8,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zkze6od3mQsj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_ztE4YfuXRyKj" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zKjFBsNVJ7Bd" style="text-align: right">8,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z6L8RGLU9lZ8" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans and bank borrowings (Notes 16, 17, 20)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zfvUP2OFDqhk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zoY0oLiNFNii" style="text-align: right">1,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zFZUyJxUh1H" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zXdkTkUvDwSc" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember_zvG1KNRDT2V3" style="text-align: right">1,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--LoansBankBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zQlnTLIXD0Wi" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities (Note 25)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zbnZyRFqGpW4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zN3diUxIUut6" style="text-align: right">451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zQ0TgzOVHSA4" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zkT2LZhGjsH9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zqYkCkOaEPn8" style="text-align: right">451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zDfWKfAGUtX9" style="text-align: right" title="Total Fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivative financial liabilities (Note 19)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zBLMUZCyPcm9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zJgcRiFy3Ztf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zjli0hOJ6Qw9" style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zFwYpuH20E9b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zGHmTJdQq7Jc" style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_za2tbOsJPnf9" style="text-align: right" title="Total Fair value">181</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Equity-classified warrants (other equity reserve)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zSmvHi8YlKSh" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_z07rp5fHPcKb" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zxwcTq6ILryb" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_ztnRYeXHJThg" style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember_zvAa2gpvCLbg" style="border-bottom: Black 1pt solid; text-align: right">4,995</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--ClassesOfAssetsAxis__custom--OtherEquityReserveMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zb7dJKaWSlJ2" style="border-bottom: Black 1pt solid; text-align: right" title="Total Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20251231_zFyAVazQCjA" style="text-align: right" title="Assets amortised cost">5,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LiabilitiesAmortisedCost_iI_pn3n3_c20251231_zzNR6LEGhXR4" style="text-align: right" title="Liabilities amortised cost">11,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20251231_zAgGIiKCmgi" style="text-align: right" title="Liabilities carrying amount">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EquityCarryingAmount_iI_pn3n3_c20251231_zGrfHyWJZb21" style="text-align: right" title="Equity">4,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20251231_z6D1SZ4chFEc" style="text-align: right" title="Total carrying amount">22,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtFairValue_iI_pn3n3_c20251231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zgIG3Vw6EAPd" style="text-align: right" title="Total Fair value">181</td><td style="text-align: left"> </td></tr> </table>

266000 266000 5099000 5099000 417000 417000 324000 324000 306000 306000 2157000 2157000 8307000 8307000 1795000 1795000 436000 436000 169000 169000

169000

7071000 7071000 6412000 12695000 169000 7071000 26347000

169000

575000 575000 4774000 4774000 229000 229000 255000 255000 1460000 1460000 8020000 8020000 1887000 1887000 451000 451000 181000 181000

181000

4995000 4995000 5833000 11818000 181000 4995000 22827000

181000

<p id="xdx_89F_ecustom--MaturityAnalysisForDerivativeFinancialLiabilitiesTableTextBlock_z9EodA6fEBq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: 0pt; text-align: justify">The following are the contractual maturities of the Group’s financial liabilities at 30 June 2026. schedule of expected contractual maturities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_484_ecustom--FinancialLiabilitiesCarryingAmount_iI_pn3n3_zyCM9RYgYTEh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Carrying amount</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--FinancialLiabilitiesContractualCashFlows_iI_pn3n3_zt3KJfa5Q1P8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Contractual cash flows</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48E_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zzWbq3Ecvzld" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">Less then one year </td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_482_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zfd9qbzt8Xil" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">1 - 2 years</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48B_eifrs-full--CurrentDerivativeFinancialLiabilities_iI_pn3n3_hifrs-full--MaturityAxis__custom--LaterThanTwoYearAndNotLaterThanFiveYearsMember_zIjUGfV2C7Sj" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: right">2 - 5 years</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Contractual cash flows</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Less than one year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1 - 2 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2 - 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">€’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_41E_20260630__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zDUasQcXawid" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,157</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_41D_20260630__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zHEZVzrPxVgl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20260630__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsCurrentMember_zqsS65j6Jes7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans and borrowings - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20260630__ifrs-full--ClassesOfAssetsAxis__custom--BankBorrowingsNonCurrentMember_zxQAtQgoAby4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings - non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_411_20260630__ifrs-full--ClassesOfAssetsAxis__custom--EmployeeEndOfServiceBenefitsMember_zW9qTh7Wdr8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee end-of-service benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119</td><td style="text-align: left"> </td></tr> <tr id="xdx_41B_20260630__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zsJg0ytsJdm4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">176</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88</td><td style="text-align: left"> </td></tr> <tr id="xdx_41A_20260630__ifrs-full--ClassesOfAssetsAxis__custom--DerivativeFinancialLiabilitiesMember_zgDNWhnKLyEf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Derivative financial liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">169</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_413_20260630_zdiIGUjUqLx2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,983</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,443</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207</td><td style="text-align: left"> </td></tr> </table> 2157000 2157000

2157000

8307000 8307000

8307000

1770000 1770000

1770000

25000 25000

25000

119000 119000

119000

436000 473000

209000

176000

88000

169000 12983000 12851000

12443000

201000

207000

Schedule of significant exchange rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Period-end spot rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">31 December 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">USD to €1.00</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--USDMember_z0pfaXLKa0S" style="width: 12%; text-align: right" title="Average rate">1.1675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__custom--USDMember_zvPv8Zwk4kH3" style="width: 12%; text-align: right" title="Average rate">1.1012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20260630__ifrs-full--GeographicalAreasAxis__custom--USDMember_zosdvABmrdAf" style="width: 12%; text-align: right" title="Period-end spot rate">1.1417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20251231__ifrs-full--GeographicalAreasAxis__custom--USDMember_zoT9q9ocAw63" style="width: 12%; text-align: right" title="Period-end spot rate">1.1736</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ZAR to €1.00</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_pid_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--ZARMember_zdtMM6xqQ0Ik" style="text-align: right" title="Average rate">19.1049</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">n/a</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20260630__ifrs-full--GeographicalAreasAxis__custom--ZARMember_zUyWVpdpK68a" style="text-align: right" title="Period-end spot rate">18.6544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ClosingForeignExchangeRate_iI_pid_uPure_c20251231__ifrs-full--GeographicalAreasAxis__custom--ZARMember_z9aTzPLchmUk" style="text-align: right" title="Period-end spot rate">19.4439</td><td style="text-align: left"> </td></tr> </table>

1.1675

1.1012

1.1417

1.1736

19.1049

18.6544

19.4439

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">27.</td> <td style="text-align: justify">Loss per share</td></tr> </table> Share and per share information has been adjusted for the one-for-thirty-five (1-for-35) reverse share split of the Class A Ordinary Shares effective July 2025. Loss per share for the six months ended 30 June 2025 was previously reported as €0.10 on a weighted average of 24,300,313 shares before the reverse share split. Schedule of loss per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold"> </td> <td style="display: none; font-weight: bold; text-align: left"> </td><td id="xdx_493_20260101__20260630_zVOXkw4AfLeb" style="display: none; font-weight: bold; text-align: right"> </td><td style="display: none; font-weight: bold; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_496_20250101__20250630_zQ1rXoapnEr2" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity_pn3n3_zghAYkj1a19i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Loss attributable to owners of the parent (€’000)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(3,379</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(2,349</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares - basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,912,158</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">694,295</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Basic and diluted loss per share (€)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1.16</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3.38</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> Basic loss per share is calculated by dividing the loss attributable to owners of the parent by the weighted average number of Class A Ordinary Shares outstanding during the period, calculated as the average of the shares in issue at the start of each month. As the Group was loss making in both periods, all potential ordinary shares are anti-dilutive and diluted loss per share equals basic loss per share (IAS 33.41). The following potential ordinary shares were excluded from the calculation of diluted loss per share: <p id="xdx_898_eifrs-full--DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023_zrtysarw4vUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> Schedule of diluted weighted average number of ordinary shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Warrants, including pre-funded warrants</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zFQeJ7Vwm3xh" style="width: 16%; font-weight: bold; text-align: right" title="Anti-dilutive shares">4,394,528</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RSUs - vested but no ordinary shares issued</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RsusVestedMember_zlxoFDKTMKY9" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">2,586</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Incentive shares</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zCkFfqIioghf" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">143</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Share options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_z65swMlKRgQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Anti-dilutive shares">896,385</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630_zImPdbcZlzrk" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">5,293,642</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

one-for-thirty-five (1-for-35) reverse share split of the Class A Ordinary Shares effective July 2025. Loss per share for the six months ended 30 June 2025 was previously reported as €0.10 on a weighted average of 24,300,313 shares before the reverse share split

Schedule of loss per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold"> </td> <td style="display: none; font-weight: bold; text-align: left"> </td><td id="xdx_493_20260101__20260630_zVOXkw4AfLeb" style="display: none; font-weight: bold; text-align: right"> </td><td style="display: none; font-weight: bold; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_496_20250101__20250630_zQ1rXoapnEr2" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic"> </td> <td colspan="6" style="font-style: italic; text-align: center">Six months ended 30 June</td><td style="font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity_pn3n3_zghAYkj1a19i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Loss attributable to owners of the parent (€’000)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">(3,379</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(2,349</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares - basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,912,158</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">694,295</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Basic and diluted loss per share (€)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1.16</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3.38</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table>

-3379000

-2349000

2912158

694295

-1.16

-3.38

<p id="xdx_898_eifrs-full--DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023_zrtysarw4vUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> Schedule of diluted weighted average number of ordinary shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">30 June 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Warrants, including pre-funded warrants</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zFQeJ7Vwm3xh" style="width: 16%; font-weight: bold; text-align: right" title="Anti-dilutive shares">4,394,528</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RSUs - vested but no ordinary shares issued</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RsusVestedMember_zlxoFDKTMKY9" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">2,586</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Incentive shares</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zCkFfqIioghf" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">143</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Share options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_z65swMlKRgQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Anti-dilutive shares">896,385</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pid_c20260101__20260630_zImPdbcZlzrk" style="font-weight: bold; text-align: right" title="Anti-dilutive shares">5,293,642</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

4394528

2586

143

896385

5293642

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">28.</td> <td style="text-align: justify">Subsequent events</td></tr> </table> The following non-adjusting events occurred after the end of the reporting period. QIND - forbearance agreement On 10 July 2026, <span id="xdx_905_ecustom--ConvertiblePromissoryNotesDescription_pid_c20260710__20260710__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAConvertiblePreferredSharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--ForbearanceAgreementMember_zQSGsvJtyAM5" title="Convertible promissory notes description">QIND entered into a Promissory Note & Loan Modification and Forbearance Agreement with RB Capital Partners, Inc. in respect of two matured convertible promissory notes (original principal $1,100,000 and $200,000, 7% interest), with an aggregate outstanding balance of approximately $1,587,000 at 30 June 2026. QIND agreed to pay $1,675,000 in 19 monthly instalments from 30 July 2026 to 15 January 2028, and the maturity of the notes was extended to 1 March 2028. The holder agreed to forbear from exercising its rights and remedies until the earliest of 1 March 2028, an uncured default or termination, and retains the right to convert principal into QIND common stock at $<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_c20260721__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--ForbearanceAgreementMember_zEyR5u8CIxac" title="Common stock par value">1.00 per share. Completion of the acquisition of Royal Uranium On 21 July 2026, the Company completed the acquisition of Royal Uranium pursuant to the Share Exchange Agreement, as amended on 11 June 2026. The shareholders of Royal Uranium transferred all <span id="xdx_907_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20260721__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zQCjLjuDITy5" title="Number of shares outstanding">81,881,029 issued and outstanding common shares of Royal Uranium to the Company in exchange for <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_pid_c20260721__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_ze2d8XABWOsf" title="Number of shares issued">3,750,018 Class A Ordinary Shares, and Royal Uranium became a wholly owned subsidiary of the Company. Following the closing, <span id="xdx_90C_eifrs-full--DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue_c20260721__20260721__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zCy8OVrIiOTd" title="Description of acquisition">the Company’s shareholders prior to the transaction held approximately 36.7% of the outstanding Class A Ordinary Shares and the former Royal Uranium shareholders approximately 63.3%. The acquisition will be accounted for as an asset acquisition, as Royal Uranium does not constitute a business under IFRS 3. The initial accounting for the acquisition was incomplete when these condensed consolidated financial statements were authorised for issue and will be finalised in the consolidated financial statements for the year ending 31 December 2026. Costs directly attributable to the acquisition incurred up to 30 June 2026, comprising the advisory fee under the element advisory agreements (Note 7) and legal and fairness opinion fees, totalling €<span id="xdx_904_eifrs-full--ProfessionalFeesExpense_pn3n3_c20260721__20260721__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RoyalUraniumIncMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zG3b1EZECUYf" title="Legal and opinion fees">1,038k, have been capitalised and are presented within other assets, and will be included in the cost of the assets acquired. At the Market Offering On 29 July 2026, the Company filed a prospectus supplement under its shelf registration statement on Form F-3 for the offer and sale of Class A Ordinary Shares with a maximum aggregate offering price of $<span id="xdx_900_ecustom--MaximumAggregateOfferingPrice_iI_pid_c20260729__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zU4ygfsdaJ9f" title="Maximum aggregate offering price">6,619,798 under the At the Market Offering Agreement dated 16 May 2025 with H.C. Wainwright & Co., LLC. Bevilacqua PLLC letter agreement On 3 August 2026, the Company entered into a letter agreement with Bevilacqua PLLC in respect of an outstanding balance of $<span id="xdx_906_ecustom--DebtInstrumentOfOutstandingBalanceAmount_iI_pid_uUSD_c20260731__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_zh07IfXAklW4" title="Debt instrument of outstanding balance amount">637,157 at 31 July 2026. Bevilacqua PLLC applied a <span id="xdx_906_ecustom--DebtInstrumentOfOutstandingBalancePrecentage_iI_pid_dp_uPure_c20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_zauMgKPScv41" title="Debt instrument of outstanding balance precentage">15% discount to the $<span id="xdx_904_eifrs-full--ServicesExpense_pid_uUSD_c20260803__20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_zV0Tup4TkBfk" title="Services expense">605,908 balance for services other than SEC maintenance, reducing it to $<span id="xdx_903_ecustom--ServicesExpenseReducing_pid_c20260803__20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_zA8H98eFMs0j" title="Services expense reducing">515,022. The Company agreed to issue Class A Ordinary Shares with a value of $<span id="xdx_903_eifrs-full--IssuedCapitalOrdinaryShares_iI_pid_uUSD_c20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z5IMNZyUEjsc" title="Issued value">100,000, priced at a <span id="xdx_90D_ecustom--PercentageOfDiscountToMarket_iI_pid_dp_uPure_c20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zvn0OBS7pHne" title="Percentage of discount to market">20% discount to market, and to pay a minimum of $<span id="xdx_90E_ecustom--ExecutionMinimumPaymentAmount_pid_c20260803__20260803__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--LetterAgreementMember__ifrs-full--CounterpartiesAxis__custom--BevilacquaPLLCMember_z1W18M9NmsDj" title="Execution minimum payment amount">250,000 on execution. August 2026 private placement On 7 August 2026, the Company entered into a Securities Purchase Agreement with certain investors to issue <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zK1TsVqWLP92" title="Number of shares issued">421,563 Class A Ordinary Shares, pre-funded warrants to purchase <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PreFundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zjoTgl7UPNij" title="Number of shares issued">176,468 Class A Ordinary Shares at an exercise price of $<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PreFundedWarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zCQjaVmY10l2" title="Par value">0.0035 per share and warrants to purchase <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_z938WZQ8Qhmf" title="Number of shares issued">598,031 Class A Ordinary Shares at an exercise price of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_ziPt4nOTvRk6" title="Par value">3.50 per share, exercisable for three years, for aggregate gross proceeds of approximately $<span id="xdx_90C_ecustom--AggregateGrossProceeds_pid_uUSD_c20260807__20260807__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InvestorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--SupplierFinanceArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zAIUIYDuveh7" title="Aggregate gross proceeds">1,525,000. Restatement of the 2025 consolidated financial statements On 6 October 2026, the Company filed its Annual Report on Form 20-F/A (Amendment No. 1), including the restated consolidated financial statements for the year ended 31 December 2025 (Note 2). These unaudited condensed consolidated financial statements were approved by the Board of Directors on 12 October 2026.

QIND entered into a Promissory Note & Loan Modification and Forbearance Agreement with RB Capital Partners, Inc. in respect of two matured convertible promissory notes (original principal $1,100,000 and $200,000, 7% interest), with an aggregate outstanding balance of approximately $1,587,000 at 30 June 2026. QIND agreed to pay $1,675,000 in 19 monthly instalments from 30 July 2026 to 15 January 2028, and the maturity of the notes was extended to 1 March 2028.

1.00

81881029

3750018

the Company’s shareholders prior to the transaction held approximately 36.7% of the outstanding Class A Ordinary Shares and the former Royal Uranium shareholders approximately 63.3%.

1038000

6619798 637157 0.15

605908

515022

100000

0.20 250000

421563

176468

0.0035

598031

3.50

1525000