LEGEND INTERNET : QUARTER 2 - FINANCIAL STATEMENT FOR 2026

About this update from Legend Internet Plc

LEGEND INTERNET PLC UNAUDITED MANAGEMENT REPORT FOR THE PERIOD ENDED 31, JANUARY 2026 Management financial statements For the period ended 31 January 2026 Table of Contents Corporate information i 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 Management financial statements For the period ended 31 January 2026 CORPORATE INFORMATION RC NUMBER: 1829214 DIRECTORS AND PROFESSIONAL ADVISERS DIRECTORS 1. Mr. Bruce Brai Ayonote Non-Executive Director Mr. Suleiman Muhammad Arzika Non-Executive Director Ms. Aisha Abdulaziz Executive Director/CEO Mr. Ehianeta Mondritz Ebhohimhen Non-Executive Director Mr. Ayodele Olubunmi Arogbo Non-Executive Director Dr. Oladimeji Mobolaji Bada Chairman/Independent Director Mr. Mohammed Yamani Shema Independent Director Ms. Ifeyinwa Umunnakwe-Okeke Independent Director Ms. Lydia Abayomi 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 FCMB Providus Bank Access Bank Tatum Bank LEGEND INTERNET PLC Management financial statements For the period ended 31 January 2026 RESULTS AT A GLANCE 31-Jan-2026 ₦'000 31-Jan-2025 ₦'000 Revenue 505,360 622,637 Earnings after tax and interest (99,338) 239,853 Retained earnings 410,745 660,367 Share capital 1,000,000 1,000,000 Shareholdersʼ funds 2,549,306 2,798,927 Per share data Basic earnings/(loss) per share (in kobos) (11) 12 LEGEND INTERNET PLC Management financial statements For the period ended 31 January 2026 STATEMENT OF FINANCIAL POSITION ASSETS Notes 31-Jan-2026 ₦'000 31-Jul-2025 ₦'000 Non-current assets Property, plant and equipment 5 2,448,056 2,595,924 Rights-of-use 5.4 - - Intangible asset 5.5 15,773 17,073 Total non-current assets 2,463,829 2,612,998 Current assets Inventory 7 34,923 74,378 Receivables from clients 8.1 169,095 173,193 Other Receivables 8.2 258,528 329,228 Prepayments 203,349 Cash and cash equivalents 9 269,126 21,024 Deferred Tax Asset 54,366 Total current assets 989,387 597,823 Total assets 3,453,216 3,210,821 EQUITY AND LIABILITIES Capital and reserves Share capital 10 1,000,000 1,000,000 Deposit for shares 1,138,561 1,138,5...

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