LEGEND INTERNET : QUARTER 1 - FINANCIAL STATEMENT FOR 2026

About this update from Legend Internet Plc

LEGEND INTERNET PLC UNAUDITED MANAGEMENT REPORT FOR THE PERIOD ENDED 31, OCTOBER 2025 LEGEND INTERNET PLC Management financial statements For the period ended 31 October 2025 Table of Contents Corporate information i Results at a glance ii Statement of financial position 1 Statement of profit or loss and other comprehensive income 2 Statement of Changes in Equity 3 Statement of cashflow 4 Notes to the accounts 5-16 Statement of value added 17 LEGEND INTERNET PLC Management financial statements For the period ended 31 October 2025 CORPORATE INFORMATION RC NUMBER: 1829214 DIRECTORS AND PROFESSIONAL ADVISERS DIRECTORS Mr. Bruce Brai Ayonote Mr. Suleiman Muhammad Arzika Non-Executive Director Non-Executive Director 3. Ms. Aisha Abdulaziz Executive Director/CEO 4. Mr. Ehianeta Mondritz Ebhohimhen Non-Executive Director 5. Mr. Ayodele Olubunmi Arogbo Non-Executive Director 6. Dr. Oladimeji Mobolaji Bada Chairman/Independent Director 7. Mr. Mohammed Yamani Shema Independent Director Ms. Ifeyinwa Umunnakwe-Okeke Ms. Lydia Abayomi Independent Director Independent Director REGISTERED OFFICE 15, Bangui Street, Off Adetokunbo Ademola Crescent, Wuse II, Abuja, FCT, Nigeria. BUSINESS OFFICE 15, Bangui Street, Off Adetokunbo Ademola Crescent, Wuse II, Abuja, FCT, Nigeria. BANKERS Taj Bank SunTrust Bank FCMB FCMB RESULTS AT A GLANCE 31-Oct-2025 ₦'000 31-Oct-2024 ₦'000 Revenue 258,270 309,744 Earnings after tax and interest (14,775) 94,519 Retained earnings 566,008 660,367 Share capital 1,000,000 1,000,000 Shareholders' funds 2,704,569 2,798,927 Per share data Basic earnings/(loss) per share (in kobos) (7) 5 STATEMENT OF FINANCIAL POSITION Notes 31-Oct-2025 31-Jul-2025 ASSETS ₦'000 ₦'000 Non-current assets Property, plant and equipment 5 2,473,471 2,595,924 Rights-of-use 5.4 - - Intangible asset 5.5 16,424 17,073 Total non-current assets 2,489,895 2,612,998 Current assets Inventory 7 30,519 74,378 Receivables from clients 8.1 166,472 173,193 Other Receivables 8.2 329,228 329,228 Cash and cash equivalents 9 11,523 21,024 Deferred Tax Asset 59,511 Total current assets 597,253 597,823 Total assets 3,087,148 3,210,821 EQUITY AND LIABILITIES Capital and reserves Share capital 10 1,000,000 1,000,000 Deposit for shares 1,138,561 1,138,561 Retained earnings 11 566,008 700,783 Total equity 2,704,569 2,839,344 Current liabilities Trade payables 12 18,952 18,952 Other payables 13 19...

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