Earningforcast

The Ni e ian Ex hange Regulation

PRESENTATION OFFORECASTTOTHESTOCK MARKET

COfi4 PANY: ETERNA PLC

Q2 2026

YEAR TO DATE 2026

N'000

N'00O

Forecast Profit and Loss Information

Revenue

61, 244,281

122,093 566

Cost of Sales

(57,382,459)

(114,520,596)

Gross Profit

3,861,822

7,572,970

Marketing, Distribution and Admin ExjDenses

(2, SS1,461)

(4,978 754)

Other Income

36,000

72,000

Interest Income

2,055

2 055

Interest payable and similar charges

(770,099)

(1,365,920)

Profit Before Tax

578,316

1,302,351

Forecast Taxation

(86,747)

(195 353)

Profit After Taxation

491,569

1,106,999

Cashflow Information

Cash generated from/(used ink Operating Activities

3,623, 110

Operating Cash Flow before Working Capital Changes

3,623 1 10

Net Cash generated from/(used in) Operating Activities

7,066,306

Cash used in Investing Activities

(1,742, 193)

Cash Flow from Financing Activities

5,047,016

Net Increase in Cash and Cash Equivalent

10,371 129

Cash and Cash Equivalent at the beginning of the period

4,744,597

Cash and Cash Equivalent at the end of the period

, _

15, 115,726

Prepared by: Financial Reporting Analyst

Approved by: Chief Financial Officer

FRC/2021/PRO/ICAN/001/23751