Image Plus Consultants Limited (IPCL) Unaudited Financial Statements for the First Quarter Ended May 31, 2026

2 | P a g e Image Plus Consultants Limited Unaudited Interim Financial Statements First Quarter ended May 31, 2026

3 | P a g e Contents Page Directors’ report 4-5 Financial Statements Unaudited statement of financial position 6 Unaudited statement of profit or loss and other comprehensive income 7 Unaudited statement of changes in equity 8 Unaudited statement of cash flows 9 Notes to the interim financial statements 10-11

4 | P a g e Directors’ Report On behalf of the Board of Directors, we are pleased to present the unaudited results of Image Plus Consultants Limited (IPCL) for the first quarter, ended May 31, 2026. The financial highlights are as follows: Strategic Acquisition in the Quarter IPCL successfully executed a definitive sale and purchase agreement with Island Radiology Limited (IR) effective May 1, 2026. IR is a Jamaican company which has provided medical imaging services since 2003, with branches in Mandeville, Ocho Rios and Santa Cruz. Under their trusted brand, they offered diagnostic imaging services across multiple modalities - Ultrasound, X-Rays, Fluoroscopy, CT, Interventional Studies, Mammography, Bone Densitometry and MRI. IR is the sole private provider of MRI and bone densitometry studies in Central Jamaica. This is the second transaction in keeping with IPCL’s strategy of inorganic growth, with The Woman’s Place purchase in Q3 of FY 2026 being the first. Having successfully completed two acquisitions, the Company leads the provision of diagnostic imaging in Jamaica, offering patients convenient access to multiple modalities across eight (8) service locations. Revenues & Expenses Q1 FY 2027 revenue increased by 31.6% or $84.5 million to $351.9 million, when compared to $267.4 million in the corresponding quarter of the prior financial year. The acquisition of TWP in FY2026 and IR in this first quarter, contributed $45.7 million or 54% of the increase in revenue and includes one (1) month of IR’s performance, given the May 1 st transaction date. 17,444 cases were completed in the quarter, an increase of 3,906 cases compared to 13, 528 cases in Q1 FY2026. Ministry of Health (MOH-EHCSD) referral cases represented 8.9% of the total revenue. Gross profit increased by 30.0% or $52.2 million to $225.8 million (Q1 FY2026: $173.6 million), with the resultant gross profit margin remaining relatively stable at 64.1%, compared to 64.9% in the prior year. Administrative expenses increased by 25.5% or $31.2 million to $153.6 million (Q1 FY2026: $122.3 million). As revenue growth outpaced the growth in administrative expenses, operating profit rose 77.0% to $41.8 million (Q1 FY2026: $23.6 million), and the operating profit margin improved from 8.8% to 11.9%. Profit before tax of 17,444 scans completed, up 29%

Profit before tax (PBT) more than doubled, increasing by 138.8% to $32.8 million from $13.7 million in the prior year, with the PBT margin improving from 5.1% to 9.3%. Earnings per share rose to $0.03 from $0.01. Financial Position Total assets grew to $2.1 billion as at May 31,2026, up 36.6% from $1.5 billion at the end of FY2026. This increase was driven principally by the recognition of $575.6 million in additional non-current assets associated with the IR acquisition. Total liabilities increased to $946.3 million from $420.8 million at the start of the financial year, reflecting deferred consideration of $470.7 million recognised in respect of the acquisitions, together with a bank overdraft of $49.3 million. The overdraft was a short term facility which has since been replaced by the bank loan used to fund the acquisition. Outlook The company delivered a strong start across all key profitability measures in the first quarter of the 2027 financial year, and the Directors are encouraged by the double-digit revenue growth achieved. The acquisition of IR strengthens our footprint, makes our care conveniently available for more Jamaicans and provides a solid platform for sustainable growth. The Board continues to hold the team accountable to deliver on the promise of an excellent patient experience, the successful integration of the acquired businesses, continued cost discipline and overall execution efficiency. By prudently managing the company ’ s balance sheet, steadfast focus remains on converting growth into long term shareholder value. We use this opportunity to thank the referring physicians for their continued confidence and our hardworking team for their commitment to our mission. With gratitude we acknowledge all our shareholders and particularly wish to recognize at this time the founding shareholders of The Woman ’ s Place and Island Radiology for their trust in the Apex Radiology brand. 5 I P a g e

Image Plus Consultants Limited Unaudited Statement of Financial Position First quarter ended May 31,2026 Three months ended Three months ended Audited May 31,2026 May 31,2025 February 28,2026 $ $ S ASSETS Non - current assets Property, plant and equipment 808,263,360 1,158,601,583 662,254,336 Intangible assets 454,500,000 - 59,500,000 Right of use asset 39,388,833 21,165,026 4,558,338 Contract asset 554,332,192 - 554,332,193 Other investments 7,531,795 7,136,320 7,755,758 Deferred tax asset 5,822,008 5,822,008 5,822,008 1,869,838,188 1,192,724,937 1,294,222,633 Current assets Due from related party 23,707,187 27,076,388 23,323,580 Trade and other receivables 183,028,082 255,052,448 150,685,617 Cash and cash equivalents 8,748,318 61,834,511 58,786,081 215,483,587 343,963,347 232,795,278 Total assets 2,085,321,775 1,536,688,284 1,527,017,911 Equity Share capital 465,765,789 465,765,789 465,765,789 Retained earnings 673,216,132 630,286,616 640,439,616 Total equity 1,138,981,921 1,096,052,405 1,106,205,405 Liabilities Non-current liabilities Borrowings 216,462,970 211,473,725 235,457,153 Lease liability 16,380,898 2,837,878 - 232,843,868 214,311,603 235,457,153 Current liabilities Bank overdraft 49,298,779 - - Trade and other payables 92,031,888 70,310,811 82,056,316 Deferred consideration 470,707,574 - 17,788,535 Receivables recourse liability - 69,466,823 - Current portion of borrowings 76,770,062 65,790,660 78,851,432 Current portion of lease liability 24,687,683 20,755,982 6,659,070 Total current liabilities 713,495,986 226,324,276 185,355,353 Total liabilities 946,339,854 440,635,879 420,812,506 Total equity and liabilities 2,085,321,775 1,536,688,284 1,527,017,911 The notes on the accompanying pages form an integral part of these financial statements. Approved for issue by the Directors on July 9, 2026, and signed on its behalf by: _) Chairman Dr. Steven Lewis 6 | P a g e

7 | P a g e Image Plus Consultants Limited Unaudited Statement of Profit or Loss and Other Comprehensive Income First quarter ended May 31, 2026 The notes on the accompanying pages form an integral part of these financial statements. Three months ended Three months ended Audited May 31, 2026 May 31, 2025 February 28, 2026 $ $ $ Revenue 351,930,484 267,426,807 1,092,168,283 Direct Costs (126,175,496) (93,820,466) (376,958,327) Gross profit 225,754,988 173,606,341 715,209,956 Administrative expenses (153,560,340) (122,334,835) (520,817,082) Depreciation and amortisation (30,356,297) (27,562,742) (114,333,593) Other expense - (74,500) (2,841,812) Operating profit 41,838,351 23,634,264 77,217,469 Gain on bargain purchase - - 10,075,000 Foreign exchange gain/(loss) 125,606 574,489 (477,493) Finance income 207,136 72,319 366,148 Finance cost (9,394,577) (10,555,384) (38,513,443) Profit before tax 32,776,516 13,725,688 48,667,681 Other comprehensive income Profit for the period/year being total comprehensive income for the period/year 32,776,516 13,725,688 * 48,667,681 Earnings per share 0.03 0.01 0.04 * Realized Fair Value is now shown in the Statement of Financial Position, consistent with the presentation in the FY2026 Audited Financial Statements

Image Plus Consultants Limited 8 | P a g e Unaudited Statement of Changes in Equity First quarter ended May 31, 2026 The notes on the accompanying pages form an integral part of these financial statements. Share capital Fair value reserve Accumulated surplus Total $ $ $ $ Balance at February 28, 2025 - Audited 465,765,789 4,334,664 612,226,264 1,082,326,717 Fair Value Reserve - (4,334,664) 4,334,664 * - Profit for the year being total comprehensive income 13,725,688 13,725,688 Balance at May 31, 2025 - Unaudited 465,765,789 - 630,286,616 1,096,052,405 Balance at February 28, 2026 465,765,789 - 640,439,616 1,106,205,405 Profit for the year being total comprehensive income 32,776,516 32,776,516 Balance at May 31, 2026 - Unaudited 465,765,789 - 673,216,132 1,138,981,921 * Consistent with FY2026 Audited Financial Statements

Image Plus Consultants Limited 9 | P a g e Unaudited Statement of Cash Flows First quarter ended May 31, 2026 The notes on the accompanying pages form an integral part of these financial statements. Unaudited Unaudited Audited Three months Three months Year ended ended May 31,2026 ended May 31,2025 February 28, 2026 $ $ $ Cash Flows from operating activities Profit before tax 32,776,516 13,725,688 48,667,681 Adjustments for: Interest expense 9,287,092 10,048,143 37,129,142 Interest expense on lease liabilities 107,485 507,240 1,384,301 Gain on bargain purchase - - (10,075,000) Amortisation on right of use asset 4,673,995 6,225,060 22,831,747 Depreciation 25,682,302 21,337,682 91,501,846 72,527,390 51,843,813 191,439,717 Increase/(decrease) in payables 9,975,573 (7,276,759) 4,815,221 (Increase)/decrease in due from related party (383,607) 1,574,454 5,327,262 (Increase)/decrease in receivables (32,342,464) 115,050,787 219,071,143 (22,750,498) 109,348,482 229,213,626 Cash generated from operations 49,776,892 161,192,295 420,653,343 Interest paid (6,368,054) (10,048,143) (36,796,856) Net cash provided by operating activities 43,408,838 151,144,152 383,856,486 Cash flows from investing activities: Purchase of property, plant and equipment (16,691,326) (25,061,067) (132,810,176) Acquisition of business (100,000,000) - (52,368,750) Decrease/(increase) in other investments 223,963 (224,923) (844,362) Net cash used in investing activities (116,467,363) (25,285,990) (186,023,288) Cash flows from financing activities: Repayment of borrowings (21,075,552) (16,447,665) (67,333,289) Payment of lease liabilities (5,094,980) (6,372,671) (23,307,460) Interest paid on lease liabilities (107,485) (507,240) (1,384,301) Proceeds from borrowings - - 87,929,824 Repayment of receivables recourse agreement - (51,669,486) (121,136,309) Dividend paid - - (24,788,994) Net cash used in financing activities (26,278,017) (74,997,062) (150,020,528) Net (decrease)/ increase in cash and cash equivalents (99,336,542) 50,861,100 47,812,670 Cash and cash equivalents at the beginning of period/year 58,786,081 10,973,411 10,973,411 Cash and cash equivalents at the end of period/year (40,550,461) 61,834,511 58,786,081

Image Plus Consultants Limited 10 | P a g e Notes to the Unaudited Interim Financial Statements First quarter ended May 31, 2026 1. General information and nature of operations Image Plus Consultants Limited was incorporated under the laws of Jamaica on February 27, 1996, and is domiciled in Jamaica. The company operates from 4 locations in Kingston – Apex Medical Centre at 2A Molynes Road, Winchester Medical and Surgical Institute at 3A Winchester Road, 129 Old Hope Road in Liguanea, 1 Stanton Terrace and White River North Commercial Complex, Shops 8 – 10 in Ocho Rios, St. Ann. Consequent on the acquisition of Island Radiology, IPCL now also operates out of 8 Rivers Town Centre in Ocho Rios, Lot 18, Caledonia Mall in Mandeville and Shop 4, Oasis Plaza in Santa Cruz. The company offers diagnostic X-Ray, Ultrasound, Computerized Tomography (CT), Mammography, Magnetic Resonance Imaging (MRI), Nuclear Medicine, Bone Densitometry, Fluoroscopy and Interventional Radiology services under the business name Apex Radiology. 2. Statement of Compliance a. Basis of preparation These financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) IAS 34, Interim Financial Reporting. The interim financial report is to be read in conjunction with the audited financial statements for the year ended February 28, 2026. The significant accounting policies adopted are consistent with those of the audited financial statements for the year ended February 28, 2026. b. Critical judgements and sources of estimation uncertainty The preparation of these financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements. These estimates are based on historical experience and management’s best knowledge of current events and actions. Actual results may differ from these estimates and assumptions. 3. Business acquisition Effective May 1, 2026, Image Plus Consultants Limited acquired the assets of Island Radiology, a Company incorporated and domiciled in Jamaica. In accordance with IFRS 3 – Business Combination, the transaction is deemed to be a business combination. The main activity of Island Radiology is the provision of medical imaging services. As of May 31, 2026, provisional fair values of the identifiable assets have been recognised, pending the completion of the purchase price allocation and final valuations.

Image Plus Consultants Limited 11 | P a g e Notes to the Unaudited Interim Financial Statements First quarter ended May 31, 2026 4. Cash and cash equivalents 5. Share capital 6. Earnings per share Unaudited Unaudited Audited Three months ended May 31, 2026 Three months ended May 31, 2025 Year ended February 28, 2026 $ $ $ Bank and cash 8,748,318 61,834,511 58,786,081 Bank overdraft (49,298,779) - - Cash and cash equivalents (40,550,461) 61,834,511 58,786,081 Unaudited Unaudited Audited Three months ended May 31, 2026 Three months ended May 31, 2025 Year ended February 28, 2026 $ $ $ Authorised ordinary stock units of no par value Unlimited Unlimited Unlimited Issued ordinary stock units of no par value 1,239,449,680 1,239,449,680 1,239,449,680 Stated capital: Issued and fully paid ordinary stocks of no par value 465,765,789 465,765,789 465,765,789 Unaudited Unaudited Audited Three months ended May 31, 2026 Three months ended May 31, 2025 Year ended February 28, 2026 $ $ $ Profit attributable to shareholders 32,776,516 13,725,688 48,667,681 Weighted Average number of shares 1,239,449,680 1,239,449,680 1,239,449,680 Basic and diluted earnings per share 0.03 0.01 0.04

Image Plus Consultants Limited List of top ten shareholders, directors and senior managers

Image Plus Consultants Limited List of Directors, Connected Parties and Senior Managers Shareholdings As at May 31, 2026 Directors and connected parties Directors Names Shares Held Percentages % Dr. Karlene McDonnough 303,446,387 24.48 Dr. Lilieth Bridgewater 154,896,321 12.50 Dr. Marian Allison Vaughan 99,155,974 8.00 Mrs. Kisha Anderson 2,750,000 0.22 Mr. Karl Townsend 2,587,400 0.21 Ms. Carolyn DaCosta 624,561 0.05 Dr. Jacqueline Leckie 50,000 0.00 Dr. Gordon Bradshaw Connected Dr. Steven Lewis Connected 563,510,643 45.46 Connected Parties Connected to Quad G Limited Dr. Gordon Bradshaw 204,743,862 16.52 SureScan Radiology Service Limited Dr. Steven Lewis 50,577,987 4.08 Craig DaCosta Ms. Carolyn DaCosta 28,922 0.00 Vyacheslav Moskalev Dr. Karlene McDonnough 1,416,701 0.11 Katherine Pottinger Dr. Karlene McDonnough 200,000 0.02 Kimberly Lyon Dr. Karlene McDonnough 500,000 0.04 Karen Gauntlett Dr. Karlene McDonnough 500,000 0.04 Kai Bridgewater Dr. Lilieth Bridgewater 2,000,000 0.16 Kiri-Ann Bridgewater Dr. Lilieth Bridgewater 4,522,623 0.36 Taryn Bridgewater Dr. Lilieth Bridgewater 1,000,000 0.08 Lee-Ann Bridgewater Dr. Lilieth Bridgewater 2,000,000 0.16 Rebekah Hoilet Duncan/Elizabeth Thompson Mrs Kisha Anderson 1,000,000 0.08 Janice McLeod Karl Townsend 24,275 0.00 Courtney-Ann Vaughan Dr. Marian Allison Vaughan 250,000 0.02 Mathieu Vaughan Dr. Marian Allison Vaughan 250,000 0.02 269,014,370 21.70 832,525,013 67.17 Senior Managers Shareholder Names Shares Held Percentages % Kisha Anderson 2,750,000 0.22 Althia Frew Jones 600,000 0.05 Kerry McDonnough Davis 528,500 0.04 Anthony Grizzle 416,694 0.03 Marcia Dolphy 200,000 0.02 Nicola Beccan Morgan 100,000 0.01 Nathalie McGlashan - - 4,595,194 0.37

Image Plus Consultants Limited List of Directors, Connected Parties and Senior Managers Shareholdings As at May 31, 2026 Shareholders Shares Held Percentages % 1 Dr. Karlene McDonnough 303,446,387 24.48 2 Quad G Limited 204,743,862 16.52 3 Dr. Lilieth Bridgewater 154,896,321 12.50 4 Advanced Imaging Limited 113,565,156 9.16 5 Dr. Marian Allison Vaughan 99,155,974 8.00 6 Barita Investments Ltd. - Long A/c (Trading) 55,957,820 4.51 7 SureScan Radiology Services Ltd. 50,577,987 4.08 8 Solid Life & General Insurance Brokers Ltd. 15,059,890 1.22 9 Jamaica Money Market Brokers Ltd. 11,850,000 0.96 10 NCB Capital Markets A/C 2231 9,600,000 0.77 TOTAL 1,018,853,397 82.20 Total Issued Capital 1,239,449,680