(Unless otherwise defined, the abbreviations used throughout this announcement are the same as those previously defined in the Announcement.)

We refer to the announcement dated 30 April 2026, 4 May 2026,14 May 2026, 21 May 2026, 12 June 2026, 29 June 2026, 17 July 2026, 6 August 2026, 11 August 2026 and 15 October 2026 ("Announcements"), the Board of Directors of HANDAL ("Board") wishes to provide a further update on the delay in the issuance of the Annual Report for the financial period ended 31 December 2025 ("Annual Report 2025"), details of which are set out in the attachment.

This announcement is dated 15 October 2026.