ABCTRANS — ASSOCIATED BUS COMPANY Disclosures

FINANCIAL HIGHLIGHTS: • PAT: ₦0.189 billion (YoY growth -2.90%) • EPS: ₦0.10 • Dividend: No dividend was declared • Equity: ₦2.035 billion • Shares: 2,392.622 million • ROE: 9.29% KEY NOTES: • Revenue from contract with customers increased by 17.52% from ₦3.632 billion in 2025 to ₦4.268 billion in 2026. • The company is involved in road passenger transportation, haulage services, and hospitality business. • New accounting standards (IFRS 18 and IFRS S1) are not yet effective but will impact future financial statements.