Announcement PDF ASX Announcement FBR Limited 1 FBR Limited (ASX: FBR) | ABN 58 090 000 276 +618 9380 0240 | www.fbr.com.au 88 Sultana Road West, High Wycombe, Western Australia 6057 Notification under Listing Rule 4.3D Wednesday, 30 September 2026 – Robotic technology company FBR Limited (ASX:FBR) (‘FBR’ or ‘Company’) has today released its Annual Report for the year ended 30 June 2026, including the audited Annual Financial Statements. A copy of the Annual Report will be sent to those shareholders who have elected to receive a printed copy and a weblink to the Annual Report will be available to all shareholders. Several variances have arisen in the completion stages of the audit. The material changes were due to: • additional impairment recognised in relation to the Group’s capitalised property, plantand equipment and right-of-use assets resulting in an additional $4.427 million impairment expense in the Profit or Loss and a corresponding decrease to the relevant items on the consolidated Statement of Financial Position. The change was due to updates to events and circumstances subsequent to the lodgment of the Appendix 4E; • the recognition of additional R&D tax incentive claim amounts recoverable of $0.965 million. The adjustment was due to a change in estimation of the FY2026 claim subsequent to the lodgement of the Appendix 4E; • a reduction in share-based payments expense of $1.750 million, which resulted in a net share-based payments reversal in the consolidated Profit or Loss statement because of a change in judgment of performance rights expected to vest since the lodgement of the Appendix 4E. The judgment concluded that the performance rights were not expected to vest; • a revision to the fair value of options issued to providers of the $20,000,000 share subscription facility with GEM, based on a change in the volatility estimate previously adopted in the lodgement of the Appendix 4E. The impact was solely to the Company’s Reserves in Equity and Other Current Assets (Prepayments); and • the identification of $0.643 million of spend that pertained to development costs rather than inventories and, therefore, was reclassified accordingly in the consolidated statement of financial position. On the consolidated statement of cashflows, the corresponding cash outflows were reclassified from operating activities (payments to suppliers and employees) to investing activities (development costs). In addition, $1.276 million of cashflows from operating activities that were originally presented as payments to suppliers and employees were identified to be the repayment of lease liabilities and were reclassified to financing activities. There was no net change in cash and cash equivalents. The total amount of the Group’s assets and liabilities has not been altered except for the changes discussed above. There were no other material changes to the reported financial results for the year ended 30 June 2026. Refer to Appendix A, Appendix B and Appendix C for details of the differences relating to the Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2026, the Consolidated Statement of Cash Flows for the year ended 30 June 2026, and the Consolidated Statement of Financial Position as at 30 June 2026. This announcement has been authorised for release to the ASX by the FBR Board of Directors. Ends ASX Announcement FBR Limited 2 FBR Limited (ASX: FBR) | ABN 58 090 000 276 +618 9380 0240 | www.fbr.com.au 88 Sultana Road West, High Wycombe, Western Australia 6057 For more information please contact: FBR Limited Kiel Chivers Chief Operating Officer T: +61 8 9380 0240 investor@fbr.com.au About FBR Limited FBR Limited (ASX: FBR) designs, develops and builds dynamically stabilised robots to address global needs in a safer, more efficient and more sustainable way. These robots are designed to work outdoors using the company’s core Dynamic Stabilisation Technology® (DST® ). Applications of DST® include the Hadrian®, Mantis™ and Firehawk™. Hadrian® is a bricklaying robot that builds structural walls faster, safer, more accurately and with less wastage than traditional manual methods. Hadrian® provides Wall as a Service®, FBR’s unique commercial offering, to builders on demand. Hadrian® robots are also available for purchase by order. Mantis™ is a high deposition welding robot for the large-scale metal fabrication industries such as mining, shipbuilding and defence manufacture. Firehawk™ is an autonomous refractory lining robot that removes human labour from the process of lining ladles used in steel production with refractory bricks. To learn more please visit www.fbr.com.au ASX Announcement FBR Limited 3 FBR Limited (ASX:FBR) | ABN 58 090 000 276 +618 9380 0240 | www.fbr.com.au 88 Sultana Road West, High Wycombe, Western Australia 6057 Appendix A - Variance in Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2026 Financial Report Appendix 4E Difference $’000 $’000 $’000 Continuing operations Revenue 23 23 - Other revenue 528 528 - Cost of sales (528) (528) - Gross profit 23 23 - Interest income 119 119 - Research & Development (R&D) tax incentive 6,563 5,598 965 Other income 226 226 - Professional services (1,396) (1,396) - Directors’ and employees’ benefits (2,927) (1,396) - Development costs (471) (471) - US Deployment costs (100) - (100) Share-based payments 568 (1,182) 1,750 Depreciation (1,899) (1,899) - Finance costs (997) (997) - Amortisation of development costs - - - Impairment Expense (6,225) (1,798) (4,427) Inventory impairment (expense)/reversal (30) (30) - Other expenses (2,889) (2,989) 100 Loss before tax (9,435) (7,723) (1,711) Income tax expense - - Loss for the period (9,435) (7,723) (1,711) Other comprehensive income for the period, net of tax (2) (2) - Exchange differences on foreign exchange translation - - - Total comprehensive loss for the period (2) (2) - Total comprehensive loss for the period (9,437) (7,725) (1,711) ASX Announcement FBR Limited 4 FBR Limited (ASX:FBR) | ABN 58 090 000 276 +618 9380 0240 | www.fbr.com.au 88 Sultana Road West, High Wycombe, Western Australia 6057 Appendix B - Variance in Consolidated Statement of Cashflows for the year ended 30 June 2026 Financial Report $’000 Appendix 4E $’000 Difference $’000 Operating activities Interest received 104 104 - Receipts from customers 748 748 - Payments to suppliers and employees (8,185) (10,226) 2,041 R&D tax incentive received 6,904 6,904 - Interest paid (624) (677) 53 Government Grants - - - Net cash used in operating activities (1,053) (3,147) (2,094) Investing activities Development costs (803) (160) (643) Purchase of property, plant and equipment (1,565) (1,573) 8 Proceeds on disposal of property, plant and equipment 581 581 - Proceeds from the settlement of other financial assets 211 211 - R&D tax incentive received - - - Net cash used in investing activities (1,576) (941) (635) Financing activities Proceeds from issue of share capital 3,377 3,451 (74) Capital raising costs (215) (215) - Proceeds from loans 11,596 11,596 - Repayment of loans (10,826) (10,617) (209) Transaction costs related to loans and borrowings (100) (200) (100) Repayment of principal of lease liabilities1 (1,276) - (1,276) Net cash provided by financing activities 2,556 4,015 (1,459) Net change in cash and cash equivalents (73) (73) - Cash and cash equivalents, beginning of period 101 101 - Exchange differences on cash and cash equivalents - - - Cash and cash equivalents, end of period 28 28 - ASX Announcement FBR Limited 5 FBR Limited (ASX:FBR) | ABN 58 090 000 276 +618 9380 0240 | www.fbr.com.au 88 Sultana Road West, High Wycombe, Western Australia 6057 Appendix C - Variance in Consolidated Statement of Financial Position as at 30 June 2026 Financial Report $’000 Appendix 4E $’000 Difference $’000 Assets Current Cash and cash equivalents 28 28 - Trade and other receivables 4,040 3,075 965 Inventory 2,592 3,232 (640) Other current assets 3,708 2,943 765 Current assets 10,369 9,278 1,091 Non-current Property, plant and equipment 233 3,583 (3,350) Right-of-use assets - 1,077 (1,077) Development costs 639 - 639 Non-current assets 872 4,660 (3,788) Total assets 11,241 13,938 (2,697) Liabilities Current Trade and other payables 2,890 2,890 - Provisions 752 752 - Lease liabilities 1,040 1,040 - Loans & borrowings 3,109 3,109 - Current liabilities 7,791 7,791 - Non-current Provisions 136 136 - Lease liabilities 109 109 - Loans & borrowings 285 285 - Non-current liabilities 530 530 - Total liabilities 8,321 8,321 - Net assets 2,920 5,617 (2,697) Equity Equity attributable to owners of the parent: Share capital 207,477 207,477 - Treasury Stock (1,175) (1,175) - Reserves 2,501 3,349 (848) Accumulated losses (205,882) (204,034) (1,848) Total equity 2,920 5,617 (2,697)