CHELLARAM — CHELLARAMS Disclosures

FINANCIAL HIGHLIGHTS: • PAT: ₦0.488519 billion (YoY growth: 265.53%) • EPS: ₦0.1149 • Equity: ₦7.539652 billion • Shares: 722.925 million • ROE: 6.48% KEY NOTES: • Revenue for the period ended March 31, 2026, was ₦25.971 billion, a 12.44% increase from ₦23.097 billion in the previous year. • The company's accounting policies on revenue recognition, inventories valuation, property, plant and equipment measurement, trade and other receivables, cash and cash equivalent, retirement benefit plan, and foreign transactions have not materially changed from the last full year. • The company has a securities trading policy for directors, insiders, external advisers, and employees with access to material information.

FINANCIAL HIGHLIGHTS: • PAT: ₦0.488519 billion (265.23% YoY growth) • EPS: ₦0.1148 • Equity: ₦7.539652 billion • Shares: 722.925 million • ROE: 6.48% KEY NOTES: • Revenue for the period ended March 31, 2026, was ₦25.971 billion, an increase from ₦23.097 billion in the previous year. • The company reported a profit before tax of ₦0.518 billion for the period ended March 31, 2026, compared to a loss of ₦0.274 billion in the prior year. • The financial statements were authorized for issue by the Board of Directors on July 6, 2025.