Jamaica Money Market Brokers Limited Financial Statements 31 March 2026

Jamaica Money Market Brokers Limited Index 31 March 2026 Page Independent Auditors’ Report to the Members 1 – 6 Financial Statements Consolidated profit or loss account 7 Consolidated statement of profit or loss and other comprehensive income 8 Consolidated statement of financial position 9 Consolidated statement of changes in stockholders’ equity 10 Consolidated statement of cash flows 11-12 Company profit or loss account 13 Company statement of profit or loss and other comprehensive income 14 Company statement of financial position 15 Company statement of changes in stockholders’ equity 16 Company statement of cash flows 17-18 Notes to the financial statements 19 -113

KPMG, a Jamaican partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. Rajan Trehan Wilbert A. Spence Damion D. Reid Norman O. Rainford Sandra A. Edwards Uday C. Bhalara Nigel R. Chambers Karen Ragoobirsingh Nyssa A. Johnson Al A. Johnson INDEPENDENT AUDITORS’ REPORT To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Report on the Audit of the Financial Statements Opinion We have audited the separate financial statements of Jamaica Money Market Brokers Limited (“the Company”) and the consolidated financial statements of the Company and its subsidiaries (“the Group”), set out on pages 7 to 113, which comprise the Group’s and Company’s statements of financial position as at 31 March 2026, the Group’s and Company’s profit or loss account, statements of profit or loss and other comprehensive income, changes in stockholders’ equity and cash flows for the year then ended, and notes, comprising material accounting policies and other explanatory information. In our opinion, the accompanying financial statements give a true and fair view of the financial position of the Group and the Company as at 31 March 2026, and of the Group’s and Company’s financial performance and cash flows for the year then ended in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IFRS Accounting Standards) and in the manner required by the Jamaican Companies Act. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Group and the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants, including International Independence Standards (IESBA Code), and we have fulfilled our other ethical responsibilities in accordance with the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. KPMG Chartered Accountants P.O. Box 436 6 Duke Street Kingston Jamaica, W.I. +1 (876) 922 6640 [email protected]

Page 2 INDEPENDENT AUDITORS’ REPORT (CONTINUED) To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Report on the Audit of the Financial Statements (Continued) Key Audit Matters The key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Measurement of expected credit losses on financial assets Key Audit Matter [see note 25(b)] How the matter was addressed in our audit The Group and Company recognise expected credit losses (‘ECL’) on financial assets, the determination of which is highly subjective and requires the Group to make significant judgement and assumptions. The key areas that required greater management judgement included the determination of significant increase in credit risk (‘SICR’), the determination of probabilities of default, loss given default, exposures at default and the application of forward-looking information. Our procedures, in the main, in this area included the following: • Obtaining an understanding of the models used by the Group for the calculation of expected credit losses on financial assets measured at amortised cost and fair value through other comprehensive income (FVOCI). • Testing the design and implementation of controls over the determination of expected credit losses. • Testing the design of key controls over the completeness and accuracy of data inputs into the IFRS 9 impairment models. • Testing the completeness and accuracy of data used in the models to the underlying accounting records, on a sample basis. • Involving our own financial risk modelling specialists to assist us in evaluating the appropriateness of the Group’s and Company’s impairment methodologies, including the SICR criteria used and independently assessing certain assumptions for probabilities of default, loss given default and exposure at default and the incorporation of forward-looking information.

Page 3 INDEPENDENT AUDITORS’ REPORT (CONTINUED) To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Report on the Audit of the Financial Statements (Continued) Key Audit Matters (continued) Measurement of expected credit losses on financial assets (continued) Key Audit Matter [see note 25(b)] How the matter was addressed in our audit Significant management judgement and assumptions are also used in determining the appropriate variables and assumptions in an appropriate model used in the measurement of the expected credit losses. The use of these judgements and assumptions increases the risk of material misstatement and is therefore an area of increased audit focus. Our procedures, in the main, in this area included the following (continued): • Evaluating the adequacy of the financial statement disclosures, including disclosures of the key assumptions and judgements, for compliance with IFRS 9 [note 26(b)]. Other Information Management is responsible for the other information. The other information comprises the information included in the annual report but does not include the financial statements and our auditors’ report thereon. The annual report is expected to be made available to us after the date of this auditors’ report. Our opinion on the financial statements does not cover the other information and we will not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. When we read the annual report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to those charged with governance.

Page 4 INDEPENDENT AUDITORS’ REPORT (CONTINUED) To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Report on the Audit of the Financial Statements (Continued) Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of financial statements that give a true and fair view in accordance with IFRS Accounting Standards and the Jamaican Companies Act, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Group’s and the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group and/or Company or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process. Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is included in the Appendix to this auditors’ report. This description, which is located at pages 5-6, forms part of our auditors’ report. Report on additional matters as required by the Jamaican Companies Act We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purposes of our audit. In our opinion, proper accounting records have been maintained, so far as appears from our examination of those records, and the financial statements, which are in agreement therewith, give the information required by the Jamaican Companies Act in the manner required. The engagement partner on the audit resulting in this independent auditors’ report is Karen Ragoobirsingh. Chartered Accountants Kingston, Jamaica Ma y 29, 2026

Page 5 INDEPENDENT AUDITORS’ REPORT (CONTINUED) To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Appendix to the Independent Auditors’ report As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and Company’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Group and/or the Company to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group as a basis for forming an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Page 6 INDEPENDENT AUDITORS’ REPORT (CONTINUED) To the Members of JAMAICA MONEY MARKET BROKERS LIMITED Appendix to the Independent Auditors’ report (Continued) We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Page 7 Jamaica Money Market Brokers Limited Consolidated Profit or Loss Account Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Notes 2026 $’000 2025 $’000 Net Interest Income and Other Revenue Interest income from securities, calculated using the effective interest method 4 15,081,815 16,024,472 Interest expense 4 (12,242,259) (14,194,206) Net Interest Income 2,839,556 1,830,266 Fee and commission income 990,386 1,042,190 Gains on securities trading, net 1,508,947 1,191,049 Net gain/(loss) from financial assets at fair value through profit or loss (FVTPL) 105,837 (27,348) Fees earned on managing funds on behalf of clients 1,808,096 1,723,289 Foreign exchange margins from cambio trading 302,544 321,086 Foreign exchange gains 20,974 381,136 Dividends 209,131 171,225 Operating Revenue Net of Interest Expense 7,785,471 6,632,893 Other Income Management fees 2,439,719 1,343,140 Other (1,301) 8,407 Gain on disposal of property, plant and equipment 3,500 1,241,988 10,227,389 9,226,428 Operating Expenses Staff costs 5 (5,328,217) ( 4,595,128) Other expenses 6 (4,225,785) ( 4,362,870) (9,554,002) ( 8,957,998) 673,387 268,430 Impairment (loss)/reversal on financial assets 7 (96,546) 59,013 Profit before Taxation 576,841 327,443 Taxation credit 8 1,467,353 2,749,445 Profit for the Year 2,044,194 3,076,888 Basic and diluted earnings per stock unit 19 1.07 $1.89

Page 8 Jamaica Money Market Brokers Limited Consolidated Statement of Profit or Loss and Other Comprehensive Income Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. 2026 $’000 2025 $’000 Profit for the Year 2,044,194 3,076,888 Other Comprehensive Income Item that will not be reclassified to profit or loss: Realised gains on equity securities at FVOCI, net of tax 1,159,195 - Unrealised gains on equity securities at fair value through other comprehensive income (FVOCI) 93,909 180,270 Items that are or may be reclassified to profit or loss: Realised loss on investment securities at FVOCI reclassified to profit or loss (2,034,471) ( 184,107) Unrealised gains on investment securities at FVOCI, net of tax 1,472,910 1,751,581 691,543 1,747,744 Total Comprehensive Income for the Year, net of tax 2,735,737 4,824,632

Page 9 Jamaica Money Market Brokers Limited Consolidated Statement of Financial Position 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Notes 2026 $’000 2025 $’000 ASSETS Cash and cash equivalents 9 8,930,313 13,314,585 Interest receivable 2,992,739 3,693,802 Income tax recoverable 155,216 374,023 Loans and notes receivable 10 20,681,931 19,919,681 Other receivables 11 4,199,849 10,014,425 Due from related companies 24 8,195,918 6,599,634 Resale agreements 12 71,221,674 68,378,764 Investment securities 13 156,358,274 165,149,557 Intangible assets 15 1,762,609 2,320,174 Property, plant and equipment 16 1,660,539 1,779,117 Deferred tax assets 17 21,072,665 19,365,895 Right-of-use assets 23 22,861 29,241 297,254,588 310,938,898 STOCKHOLDERS’ EQUITY Share capital 18 9,505,753 8,564,054 Investment revaluation reserve 20(a) (1,579,259) (1,111,607) Retained earnings reserve 20(b) 9,605,055 9,605,055 Retained earnings 17,127,388 15,123,999 34,658,937 32, 181 ,501 LIABILITIES Repurchase agreements 21 217,540,156 233,182,352 Notes payable 22(a) 23,953,720 23,953,720 Lease liabilities 23 27,764 34,133 Redeemable preference shares 18 14,338,214 15,279,913 Deferred tax liabilities 17 - 20,878 Interest payable 2,019,106 2,638,576 Income tax payable 103,067 310,614 Other payables 22(b) 4,613,624 3,337,211 262,595,651 278,757,397 297,254,588 310,938,898 The financial statements on pages 7 to 113 were approved for issue by the Board of Directors on May 29, 2026 and signed on its behalf by: Archibald Campbell Chairman Keith P. Duncan Group Chief Executive Officer

Jamaica Money Market Brokers Limited Consolidated Statement of Changes in Stockholders’ Equity Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) he notes on pages 19 to 113 are an integral part of these financial statements. Page 10 Share Capital Investment Revaluation Reserve Retained Earnings Reserve Retained Earnings Total Note $’000 $’000 $’000 $’000 $’000 Balances at 31 March 2024 8,564,054 (2,859,351) 9,605,055 12,947,111 28,256,869 Profit for the year - - - 3,076,888 3,076,888 Other comprehensive income for 2025: Net gain on investment securities at FVOCI, net of tax, being total other comprehensive income - 1,747,744 - - 1,747,744 Total comprehensive income - 1,747,744 - 3,076,888 4,824,632 Transactions with owners of the Company: Dividend paid 18 - - - ( 900,000) ( 900,000) Balances at 31 March 2025 8,564,054 (1,111,607) 9,605,055 15,123,999 32,181,501 Profit for the year - - - 2,044,194 2,044,194 Other comprehensive income for 2024: Net loss on investment securities at FVOCI, net of tax, being total other comprehensive income - (467,652) - 1,159,195 691,543 Total comprehensive income - (467,652) - 3,203,389 2,735,737 Transactions with owners of the Company: Issue of ordinary share capital 18 941,699 - - - 941,699 Dividend - - - (1,200,000) (1,200,000) Balances at 31 March 2026 9,505,753 (1,579,259) 9,605,055 17,127,388 34,658,937 ,

Page 11 Jamaica Money Market Brokers Limited Consolidated Statement of Cash Flows Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Notes 2026 $’000 2025 $’000 Cash Flows from Operating Activities Profit for the year 2,044,194 3,076,888 Adjustments for: Dividend income (209,131) (171,225) Interest income 4 (15,081,815) (16,024,472) Interest expense 4 12,242,259 14,194,206 Impairment loss/(recovery) on financial assets 7 96,546 (59,013) Income tax credit 8 (1,467,353) (2,749,445) Gain on securities trading, net ( 1,508,947 ) (1,191,049) Gain on sale of property, plant and equipment (3,500) (1,241,988) Amortisation of intangible assets 15 564,605 507,675 Depreciation of property, plant and equipment 16 325,562 304,217 Depreciation of right-of-use-assets 23 6,380 13,337 Net (gain)/loss from financial assets at FVTPL (105,837) 27,348 Foreign currency translation losses - 504,651 (3,097,037) (2,808,870) Changes in operating assets and liabilities: Income tax recoverable 218,808 (253,952) Loans and notes receivable (1,199,128) (3,688,627) Other receivables 5,684,612 (1,804,992) Due from parent company (1,552,108) 1,830,608 Other payables 1,276,413 (90,992) Resale agreements (2,842,875) 189,062 Repurchase agreements (15,642,196) (8,009,099) (17,153,511) (14,636,862) Interest received 15,782,878 15,715,694 Interest paid (12,861,729) (14,586,713) Taxation paid (265,626) (547,248) Net cash used in operating activities (page 12) (14,497,988) (14,055,129)

Page 12 Jamaica Money Market Brokers Limited Consolidated Statement of Cash Flows (Continued) Year ended 31 March 2026 expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements Notes 2026 $’000 2025 $’000 Net cash used in operating activities (page 11) (14,497,988) (14,055,129) Cash Flows from Investing Activities Acquisition of investment securities (165,574,521) (73,786,597) Proceeds from sale of investment securities 176,928,186 92,394,126 Dividends received 209,131 171,225 Purchase of computer software 15 (51,216) (254,868) Purchase of property, plant and equipment 16 (207,063) (436,963) Proceeds from disposal of property, plant and equipment 3,579 1,585,189 Net cash provided by investing activities 11,308,096 19,672,112 Cash Flows from Financing Activities Repayment of notes payable 22(a) - (11,178,846) Proceeds from notes payable 22(a) - 10,782,412 Lease liabilities 23 (9,069) (42,188) Dividend paid (1,200,000) - Net cash used in financing activities (1,209,069) (438,622) Effect of exchange rate changes on cash and cash equivalents 14,689 274,849 Net (decrease)/increase in cash and cash equivalents (4,384,272) 5,453,210 Cash and cash equivalents at beginning of year 13,314,585 7,861,375 CASH AND CASH EQUIVALENTS AT END OF YEAR 9 8,930,313 13,314,585

Page 13 Jamaica Money Market Brokers Limited Company Profit or Loss Account Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements Notes 2026 $’000 2025 $’000 Net Interest Income and Other Revenue Interest income from securities, calculated using the effective interest method 4 15,060,469 15,986,035 Interest expense 4 (12,240,450) (14,212,096) Net Interest Income 2,820,019 1,773,939 Fee and commission income 534,198 625,357 Gains on securities trading 1,443,874 1,191,509 Net gain/(loss) from financial assets at fair value through profit and loss (FVTPL) 133,566 (101,883) Fees earned on managing funds on behalf of clients 1,808,096 30,638 Foreign exchange (losses)/gains (7,741) 323,388 Dividends 702,896 1,132,000 Operating Revenue Net of Interest Expense 7,434,908 4,974,948 Other Income Management fees 2,794,419 1,965,640 Other (1,301) 8,407 Gain on disposal of property, plant and equipment 3,500 1,241,988 10,231,526 8,190,983 Operating Expenses Staff costs 5 (5,170,836) (4,226,082) Other expenses 6 (4,080,447) (4,053,598) (9,251,283) (8,279,680) 980,243 (88,697) Impairment loss on financial assets 7 (27,161) (193,946) Profit/(Loss) before Taxation 953,082 (282,643) Taxation credit 8 1,511,686 3,239,323 Profit for the Year 2,464,768 2,956,680

Page 14 Jamaica Money Market Brokers Limited Company Statement of Profit or Loss and Other Comprehensive Income Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements 2026 $’000 2025 $’000 Profit for the Year 2,464,768 2,956,680 Other Comprehensive Income Item that may not be reclassified to profit or loss: Realised gains on equity securities at FVOCI, net of tax 1,159,195 - Unrealised gains on equity securities at FVOCI, net of tax 87,306 175,603 Item that may be reclassified to profit or loss: Realised loss on investment securities at FVOCI reclassified to profit or loss (2,034,471) (184,107) Unrealised gains on investment securities at FVOCI, net of tax 1,536,136 1,751,581 748,166 1,743,077 Total Comprehensive Income for the Year, net of tax 3,212,934 4,699,757

Page 15 Jamaica Money Market Brokers Limited Company Statement of Financial Position 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements Notes 2026 $’000 2025 $’000 ASSETS Cash and cash equivalents 9 7,575,510 11,611,236 Interest receivable 2,993,394 3,694,185 Income tax recoverable 155,216 353,074 Loans and notes receivable 10 20,947,736 20,184,440 Other receivables 11 2,309,081 7,386,225 Due from related companies 24 10,578,327 9,710,633 Resale agreements 12 71,386,640 68,539,842 Investment securities 13 154,772,689 163,213,392 Interest in subsidiaries 14 216,050 482,105 Intangible asset 15 1,642,125 2,192,665 Property, plant and equipment 16 1,659,511 1,777,842 Right-of-use assets 23 11,453 14,649 Deferred income tax assets 17 20,959,529 19,263,204 295,207,261 308,423,492 STOCKHOLDERS’ EQUITY Share capital 18 9,505,753 8,564,054 Investment revaluation reserve 20(a) (1,658,678) (1,247,649) Retained earnings reserve 20(b) 9,605,055 9,605,055 Retained earnings 16,058,251 12,878,195 33,510,381 29,799,655 LIABILITIES Repurchase agreements 21 217,540,156 234,448,772 Notes payable 22(a) 23,953,720 23,953,720 Lease liabilities 23 15,438 19,209 Redeemable preference shares 18 14,338,214 15,279,913 Interest payable 2,019,761 2,640,946 Income tax payable 68,517 40,817 Other payables 22(b) 3,761,074 2,240,460 261,696,880 278,623,837 295,207,261 308,423,492 The financial statements on pages 7 to 113 were approved for issue by the Board of Directors on May 29, 2026 and signed on its behalf by: Archibald Campbell Chairman Keith P. Duncan Group Chief Executive Officer

Jamaica Money Market Brokers Limited Company Statement of Changes in Stockholders’ Equity Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Page 16 Share Capital Investment Revaluation Reserve Retained Earnings Reserve Retained Earnings Total Note $’000 $’000 $’000 $’000 $’000 Balances at 31 March 2024 8,564,054 (2,990,726) 9,605,055 10,821,515 25,999,898 Profit for the year - - - 2,956,680 2,956,680 Other comprehensive income for 2025: Net gains on investment securities at FVOCI, net of tax, being total other comprehensive income - 1,743,077 - - 1,743,077 Total comprehensive income for 2025 - 1,743,077 - 2,956,680 4,699,757 Transactions with owners of the company : Dividends - - - (900,000) (900,000) Balances at 31 March 2025 8,564,054 (1,247,649) 9,605,055 12,878,195 29,799,655 Profit for the year - - - 2,464,768 2,464,768 Other comprehensive income for 2026: Net losses on investment securities at FVOCI, net of tax, being total other comprehensive income - (411,029) - 1,159,195 748,166 Total comprehensive income for 2026 - (411,029) - 3,623,963 3,212,934 Transactions with owners of the Company: Merger with JMMB Fund Managers - - - 756,093 756,093 Issue of ordinary share capital 941,699 - - 941,699 Dividend - - - (1,200,000) (1,200,000) Balances at 31 March 2026 9,505,753 (1,658,678) 9,605,055 16,058,251 33,510,381 18 18 18

Page 17 Jamaica Money Market Brokers Limited Company Statement of Cash Flows Year ended 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Notes 2026 $’000 2025 $’000 Cash Flows from Operating Activities Profit for the year 2,464,768 2,956,680 Adjustments for: Dividend income (702,896) (1,132,000) Interest income 4 (15,060,469) (15,986,035) Interest expense 4 12,240,450 14,212,096 Income tax credit 8 (1,511,686) (3,239,323) Gains securities trading (1,443,874) (1,191,509) Impairment loss on financial assets 7 27,161 193,946 Gain on sale of property, plant and equipment (3,500) (1,241,988) Amortisation of intangible assets 15 563,856 505,661 Depreciation of property, plant and equipment 16 325,484 303,888 Depreciation of right-of-use assets 23 3,196 9,937 Net (gain)/loss from financial assets at FVTPL (133,566) 101,883 Foreign currency translation losses - 504,652 (3,231,076) (4,002,112) Changes in operating assets and liabilities: Income tax recoverable 205,297 (264,989) Loans and notes receivable (1,200,174) (3,692,527) Other receivables 4,248,628 (1,216,653) Other payables 1,355,264 (273,576) Due from parent company (867,694) 160,070 Resale agreements (2,846,763) 27,883 Repurchase agreements (16,908,616) (6,995,765) (19,245,134) (16,257,669) Interest received 15,761,260 15,676,530 Interest paid (12,861,635) (14,603,657) Taxation paid (216,841) - Net cash used in operating activities (Page 18) (16,562,350) (15,184,796)

Page 18 Jamaica Money Market Brokers Limited Company Statement of Cash Flows (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) The notes on pages 19 to 113 are an integral part of these financial statements. Notes 2026 $’000 2025 $’000 Net cash used in operating activities (page 17) (16,562,350) (15,184,796) Cash Flows from Investing Activities Acquisition of investment securities (165,515,008) (73,576,088) Proceeds from sale of investment securities 177,003,539 92,422,174 Dividends received 702,896 1,132,000 Purchase of computer software 15 (50,269) (251,763) Purchase of property, plant and equipment 16 (206,801) (436,497) Proceeds from sale to property, plant and equipment 3,579 1,585,189 Net cash provided by investing activities 11,937,936 20,875,015 Cash Flows from Financing Activities Lease liabilities 23 (4,820) (38,057) Proceeds from notes payable 22(a) - 10,782,412 Repayment of notes payable 22(a) - (11,178,846) Dividend paid (1,200,000) - Cash acquired on merger 1,777,816 - Net cash provided by/(used in) financing activities 572,996 (434,491) Effect of exchange rate changes on cash and cash equivalents 15,692 238,965 Net (decrease)/increase in cash and cash equivalents (4,035,726) 5,494,693 Cash and cash equivalents at beginning of year 11,611,236 6,116,543 CASH AND CASH EQUIVALENTS AT END OF YEAR 9 7,575,510 11,611,236

Page 19 Jamaica Money Market Brokers Limited Notes to the Financial Statements 31 March 2026 (Expressed in Jamaican dollars unless otherwise indicated) 1. Identification and Principal Activities (a) Jamaica Money Market Brokers Limited (the “Company”) is incorporated and domiciled in Jamaica. The registered office of the Company is located at 6 Haughton Terrace, Kingston 10, Jamaica. The Company is a wholly owned subsidiary of JMMB Financial Holdings Limited (parent) and the ultimate parent is JMMB Group Limited (“ultimate parent”). Both companies are incorporated in Jamaica. The principal activities of the Company are securities brokering, securities trading, dealing in money market instruments and managing funds on behalf of clients. The Company is exempt from the provisions of the Money Lending Act. Certain of the Company’s preference shares are listed on the Jamaica Stock Exchange. (b) The Company has interest in the operating subsidiaries listed below. The Company and its subsidiaries are collectively referred to as the “Group”. Name of Subsidiary % Shareholding Held by the Company Country of Incorporation Principal Activities JMMB Securities Limited 100 Jamaica Stock brokering JMMB Insurance Brokers Limited 100 Jamaica Insurance brokering JMMB Fund Managers Limited 100 Jamaica Fund management On September 24, 2024 the Financial Services Commission approved Jamaica Money Market Brokers Limited as administrator and investment manager pursuant to section 8 of the Pensions (Superannuation Funds and Retirement Schemes) Act 2024. The Financial Services Commission also issued a no objection to a request for change of the fund manager for the Collective Investment Scheme from JMMB Fund Managers Limited to JMMB Money Market Brokers. Effective April 1, 2025, the operations of JMMB Fund Managers Limited were merged with its parent company, Jamaica Money Market Brokers Limited and the assets and liabilities were transferred at book value. The company is in the process of being wound up and removed from the register at Companies Office of Jamaica. 2. Statement of Compliance and Basis of Preparation (a) Statement of compliance: The financial statements have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (“IFRS Accounting Standards”) and comply with the provisions of the Jamaican Companies Act (“the Act”). New and amended standards that became effective during the year: Certain new and amended standards came into effect during the current financial year. None of these amended standards had a material impact on the Group’s financial statements. Details of the Group’s material accounting policies are included in note 29. (b) Basis of preparation: The financial statements are prepared on the historical cost basis, except for certain financial instruments which are measured at fair value.

Page 20 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 2. Statement of Compliance and Basis of Preparation (Continued) (c) Functional and presentation currency: The financial statements are presented in Jamaica dollars, which is the functional currency of the Company, and are expressed in thousands of dollars unless otherwise stated. (d) Use of estimates and judgements: The preparation of the financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the reported amounts of, and disclosures relating to, assets, liabilities, contingent assets and contingent liabilities at the reporting date and the income and expenses for the year then ended. Actual amounts could differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, or in the period of the revision and future periods, if the revision affects both current and future periods. Information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements are described in note 3. 3. Critical Accounting Judgements and Key Sources of Estimation Uncertainty Estimates that can cause a significant adjustment to the carrying amounts of assets and liabilities: (a) Key sources of estimation uncertainty (Group and Company) (i) Impairment of financial assets [notes 25(b) and 29(b)] The measurement of the expected credit loss (ECL) allowance for financial assets measured at amortised cost and FVOCI is an area that requires the use of complex models and significant assumptions about future economic conditions and credit behaviour (e.g. the likelihood of customers defaulting and the resulting losses). Explanation of the inputs, assumptions and estimation techniques used in measuring ECL is further detailed in notes 25(b) and 29(b). A number of significant judgements are required in applying the accounting requirements for measuring ECL, such as: • Choosing appropriate assumptions for the measurement of ECL; and • Establishing the number and relative weightings of forward-looking scenarios, for each type of product/market and the associated ECL.

Page 21 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 3. Critical Accounting Judgements and Key Sources of Estimation Uncertainty (Continued) (a) Key sources of estimation uncertainty (Group and Company) (continued) (ii) Fair value of financial instruments (note 26) There are no quoted market prices for a significant portion of the Group’s and Company’s financial assets. Accordingly, fair values of several financial assets are estimated using prices obtained from a yield curve. The yield curve is, in turn, obtained from a pricing source which uses indicative prices submitted to it by licensed banks and other financial institutions in Jamaica. There is significant uncertainty inherent in this approach. The fair values determined in this way are classified as Level 2 fair values. Some other fair values are estimated based on quotes published by broker/dealers, and these are also classified as Level 2. Management applies significant judgement in the selection of the pricing sources used to determine the fair value of the instruments. The estimates of fair value arrived at from these sources may be significantly different from the actual price of the instrument (see notes 13 and 26). (b) Critical accounting judgements in applying the Group’s and Company’s accounting policies The Group’s and Company’s accounting policies which require the use of judgements in applying accounting policies that have the most significant effects on the amounts recognised in the consolidated financial statements include the following: (1) Impairment of financial assets [notes 25(b) and 29(b)]: Establishing the criteria for determining whether credit risk on the financial asset has increased significantly since initial recognition, determining the methodology for incorporating forward- looking information into the measurement of expected credit loss (ECL) and selection and approval of models used to measure ECL requires significant judgement.

Page 22 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 4. Net Interest Income The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Interest income, calculated using the effective interest method Cash and cash equivalents 78,021 92,672 60,146 64,249 Loans and notes receivable 1,539,964 1,268,413 1,545,714 1,274,023 Resale agreements 3,044,935 3,253,953 3,048,948 3,248,044 Investment securities 10,418,895 11,409,434 10,405,661 11,399,719 Total interest income 15,081,815 16,024,472 15,060,469 15,986,035 Interest expense Repurchase agreements 8,763,257 10,805,543 8,773,019 10,835,201 Notes payable 2,505,037 2,363,806 2,495,117 2,352,865 Lease liabilities (note 23) 2,666 2,081 1,015 1,254 Redeemable preference shares 971,299 1,022,776 971,299 1,022,776 Total interest expense 12,242,259 14,194,206 12,240,450 14,212,096 Net interest income 2,839,556 1,830,266 2,820,019 1,773,939 5. Staff Costs The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Salaries and benefits, including profit-related pay 4,331,428 3,604,385 4,220,518 3,322,595 Statutory payroll contributions 397,577 402,729 384,378 370,383 Pension costs (note 27) 146,164 133,709 142,296 123,299 Training and development 67,129 62,710 56,213 48,707 Other staff benefits 385,919 391,595 367,431 361,098 5,328,217 4,595,128 5,170,836 4,226,082 Included in salaries and benefits is $Nil (2025: $Nil) for the Group and the Company for restructuring costs.

Page 23 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 6 . Other Expenses The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Asset tax 722,390 729,838 715,072 720,256 Information technology 489,413 621,646 463,542 580,685 Legal and professional fees 635,919 604,158 618,429 542,436 Marketing, corporate affairs and donations 160,635 288,131 134,430 184,448 Depreciation and amortisation 896,547 825,229 892,537 819,487 Irrecoverable – GCT 306,695 274,937 292,670 253,361 Utilities 116,023 127,938 114,181 125,796 Repairs and maintenance 167,799 200,740 164,554 196,919 Security 193,140 200,037 190,040 196,981 Others 46,993 24,441 45,626 18,222 Stationery, printing and postage 34,715 29,475 33,228 28,314 Bank charges 47,583 52,084 30,562 32,689 Directors’ fees 18,254 16,969 14,234 10,343 Insurance 167,227 167,008 165,652 165,793 Office rental 78,573 70,756 78,573 70,756 Auditors' remuneration 62,032 62,130 46,322 41,000 Motor vehicle expenses and rental 81,847 67,353 80,795 66,112 4,225,785 4,362,870 4,080,447 4,053,598 7. Impairment Loss/(Gain) on Financial Assets The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Investment securities at amortised cost (note 13) (933) 225 (933) 225 Investment securities at FVOCI (469,328) (543,245) (542,458) (543,245) Loans and notes receivable (note 10) 436,878 737,060 436,878 737,060 Other receivables (note 11) 129,964 (252,959) 133,709 - Resale agreements (note 12) (35) (94) (35) (94) 96,546 ( 59,013) 27,161 193,946

Page 24 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 8. Taxation (a) Income tax is computed at 33 ⅓ % on the profit for the year adjusted for tax purposes. The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Current income tax 58,079 452,380 - - Prior year under provision - (237) - - 58,079 452,143 - - Deferred tax Origination and reversal of temporary differences (note 17) (1,525,432) ( 3,201,588) (1,511,686) (3,239,323) (1,467,353) (2,749,445) (1,511,686) (3,239,323) (b) The tax on profit differs from the theoretical amount that would arise using the statutory rate of 33 ⅓ % as follows: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Profit/(loss) before taxation 576,841 327,443 953,082 ( 282,643) Tax calculated at 33 ⅓ % 192,280 109,148 317,694 ( 94,214) Adjusted for the effects of: Income not subject to tax (1,936,108) (3,157,464) (2,085,734) (3,401,790) Disallowed expenses 258,996 311,906 256,354 256,681 Prior year under provision - (237) - - Other 17,479 ( 12,798) - - (1,467,353) (2,749,445) (1,511,686) (3,239,323) (c) At the reporting date, taxation losses, subject to agreement with the Commissioner General, Tax Administration Jamaica, available for set off against future taxable profits, amounted to approximately $42,244,379,000 (2025: $36,124,724,000 ) for the Group and Company. (d) Income not subject to tax primarily relates to interest income earned in certain CARICOM jurisdictions and dividend income earned by a wholly owned subsidiary that qualifies for exemption under applicable tax regimes.

Page 25 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 9. Cash and Cash Equivalents The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Cash 8,578,271 13,006,900 7,223,468 11,303,551 Cash equivalents 352,042 307,685 352,042 307,685 8,930,313 13,314,585 7,575,510 11,611,236 10. Loans and Notes Receivable The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Corporate 10,585,068 13,338,483 10,850,873 13,603,242 Financial institutions 1,870,688 1,279,317 1,870,688 1,279,317 Individuals 10,063,974 6,702,802 10,063,974 6,702,802 22,519,730 21,320,602 22,785,535 21,585,361 Less: allowance for impairment [note 25(b)(vi)(v)] (1,837,799) ( 1,400,921) (1,837,799) ( 1,400,921) 20,681,931 19,919,681 20,947,736 20,184,440 Credit quality of loans and notes receivable: The Group (2026) Stage 1 Stage 2 Stage 3 Total $’000 $’000 $’000 $’000 Balance at 1 April 18,866,622 767,765 1,686,215 21,320,602 Loans granted 7,550,027 - - 7,550,027 Transfers (3,003,718) 765,581 2,238,137 - Repayments (3,896,918) (767,766) (1,686,215) (6,350,899) Balance at 31 March 19,516,013 765,580 2,238,137 22,519,730 The Group (2025) Stage 1 Stage 2 Stage 3 Total $’000 $’000 $’000 $’000 Balance at 1 April 15,341,552 1,511,756 778,667 17,631,975 Loans granted 7,602,213 - - 7,602,213 Transfers ( 2,453,980) 767,765 1,686,215 - Repayments ( 1,623,163) (1,511,756) ( 778,667) ( 3,913,586) Balance at 31 March 18,866,622 767,765 1,686,215 21,320,602

Page 26 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 10. Loans and Notes Receivable (Continued) Credit quality of loans and notes receivable (continued) The Company (2026) Stage 1 Stage 2 Stage 3 Total $’000 $’000 $’000 $’000 Balance at 1 April 19,131,381 767,765 1,686,215 21,585,361 Loans granted 7,815,832 - - 7,815,832 Transfers (3,003,718) 765,581 2,238,137 - Repayments (4,161,677) (767,766) (1,686,215) (6,615,658) Balance at 31 March 19,781,818 765,580 2,238,137 22,785,535 The Company (2025) Stage 1 Stage 2 Stage 3 Total $’000 $’000 $’000 $’000 Balance at 1 April 15,602,411 1,511,756 778,667 17,892,834 Loans granted 7,863,072 - - 7,863,072 Transfers ( 2,453,980) 767,765 1,686,215 - Repayments ( 1,880,122) (1,511,756) ( 778,667) ( 4,170,545) Balance at 31 March 19,131,381 767,765 1,686,215 21,585,361 Allowance for impairment: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Balance at 1 April 1,400,921 663,861 1,400,921 663,861 Charge for year (note 7) 436,878 737,060 436,878 737,060 Balance at 31 March 1,837,799 1,400,921 1,837,799 1,400,921

Page 27 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 11. Other Receivables The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Receivables from related parties - 6,580,305 - 6,145,121 Other receivables* 2,946,110 1,695,628 2,433,930 1,232,244 Trade receivables 1,385,316 1,739,630 - - Staff loans 8,860 8,860 8,860 8,860 4,340,286 10,024,423 2,442,790 7,386,225 Less: Allowance for impairment (140,437) (9,998) (133,709) - 4,199,849 10,014,425 2,309,081 7,386,225 Allowance for impairment: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Balance at 1 April 9,998 6,953 - - Charge/(credit) for the year (note 7) 129,964 (252,959) 133,709 - Recovered 475 256,280 - - Write off - (276) - - Balance at 31 March 140,437 9,998 133,709 - * Other receivables consist mainly of prepayments, recoverable expenses, deposit on capital expenditure and . rental deposits. All other receivables balances mature within twelve months after the reporting date. 12. Resale Agreements The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Denominated in Jamaica dollars 16,083,213 15,551,725 16,083,213 15,712,803 Denominated in Trinidad and Tobago dollars 676,710 660,448 676,710 660,448 Denominated in United States dollars 54,462,187 52,167,062 54,627,153 52,167,062 71,222,110 68,379,235 71,387,076 68,540,313 Less: allowance for impairment [note 25(b)(vi)(v)] (436) (471) (436) (471) 71,221,674 68,378,764 71,386,640 68,539,842

Page 28 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 12. Resale Agreements (Continued) Allowance for impairment: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Balance at 1 April 471 565 471 565 Credit for the year (note 7) (35) (94) (35) (94) Balance at 31 March 436 471 436 471 Resale agreements include balances with related parties as set out in note 24. All resale agreements mature within twelve months after the reporting date. The securities that the Group obtains as collateral under resale agreements may be used as collateral under repurchase agreements. All of these securities and interest accrued thereon are pledged as security for repurchase agreements under terms that they may be repledged or resold by counterparties if the Group fails to meet its obligations (note 21). At the reporting date, the fair value of the securities obtained and held under resale agreements was $78,524,490,000 (2025: $80,748,898,000) for the Group and $78,689,456,000 (2025: $82,176,396,000) for the Company. 13. Investment Securities The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Debt securities at amortised cost: Certificates of deposit - 29,242 - - Government of Jamaica securities 831,875 833,320 831,875 833,320 831,875 862,562 831,875 833,320 Less: allowance for impairment losses of debt securities at amortised cost [note 25(b)(vi)(v)] (1,380) (2,313) (1,380) (2,313) 830,495 860,249 830,495 831,007 Debt securities designated at fair value through other comprehensive income Government of Jamaica securities 52,513,563 49,626,621 52,513,563 49,626,621 Certificates of deposit 12,897,817 8,164,887 12,897,817 8,164,887 Corporate bonds: Government of Jamaica guaranteed 43,618 53,605 43,618 53,605 Others 83,572,298 88,018,727 83,572,298 88,018,727 Sovereign bonds 638,404 9,535,164 638,404 9,535,164 149,665,700 155,399,004 149,665,700 155,399,004 Total carried forward (page 29) 150,496,195 156,259,253 150,496,195 156,230,011

Page 29 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 13. Investment Securities (Continued) The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Total brought forward (page 28) 150,496,195 156,259,253 150,496,195 156,230,011 Equity securities designated at FVOCI: Quoted equities 740,457 3,366,803 740,457 3,277,635 Unquoted equities 1,138,959 1,221,401 1,138,959 1,064,259 1,879,416 4,588,204 1,879,416 4,341,894 Equity securities mandatorily measured at fair value through profit or loss: Quoted equities 2,503,936 2,428,144 1,236,670 1,160,335 Unquoted equities 318,319 155,773 - - 2,822,255 2,583,917 1,236,670 1,160,335 Other securities mandatorily measured at fair value through profit or loss: Units in unit trusts 891,414 894,436 891,414 657,405 Money market funds 268,994 823,747 268,994 823,747 1,160,408 1,718,183 1,160,408 1,481,152 156,358,274 165,149,557 154,772,689 163,213,392 During the year, disposals of cumulative gains of $1,159,195,000 within equity relating to equity investment securities designated as at FVOCI. Dividend income recognized on these investments was $81,321,000 (2025: $135,943,000). Allowance for impairment losses of investment securities at amortised cost: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Balance at 1 April 2,313 2,281 2,313 2,281 (Recovery)/loss for the year (933) 32 (933) 32 Balance at 31 March 1,380 2,313 1,380 2,313

Page 30 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 13. Investment Securities (Continued) Investments mature, from the reporting date, as follows: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Government of Jamaica securities: Within 3 months 320,600 918,620 320,600 918,620 Over 3 months to 1 year 3,197,998 3,359,944 3,197,998 3,359,944 Over 1 year to 5 years 22,511,835 14,771,039 22,511,835 14,771,039 Over 5 years 27,313,625 31,408,026 27,313,625 31,408,026 53,344,058 50,457,629 53,344,058 50,457,629 Certificates of deposit: Within 3 months 12,895,114 8,164,887 12,895,114 8,164,887 Over 3 months to 1 year 2,703 29,242 2,703 - 12,897,817 8,194,129 12,897,817 8,164,887 Sovereign bonds and corporate bonds: Within 3 months 861,921 12,697,822 861,921 12,697,822 Over 3 months to 1 year 28,152,420 36,764,117 28,152,420 36,764,117 Over 1 year to 5 years 48,376,956 43,409,737 48,376,956 43,409,737 Over 5 years 6,863,023 4,735,819 6,863,023 4,735,819 84,254,320 97,607,495 84,254,320 97,607,495 Other [see (c) below] 5,862,079 8,890,304 4,276,494 6,983,381 156,358,274 165,149,557 154,772,689 163,213,392 (a) Government of Jamaica securities and certain other bonds with fair values amounting to $147,398,597,000 (2025: $155,589,073,000) are pledged as security for repurchase agreements under terms that they may be repledged or resold by counterparties if the Group fails to meet its obligations (note 21). (b) Government of Jamaica securities having an aggregate fair value of $732,397,500 (2025: $652,166,000) have been pledged as collateral against possible overdrafts at the Central Bank and against uncleared effects at one of the Company’s bankers. (c) Other includes quoted equities, unit trusts and interest in pooled money market funds for which there are no fixed maturity dates, and redeemable preference shares with convertible features. 14. Interest in Subsidiaries 2026 $’000 2025 $’000 JMMB Securities Limited Equity, at cost - ordinary shares 26,050 26,050 - preference shares 55,000 55,000 81,050 81,050

Page 31 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 14. Interest in Subsidiaries (Continued) 2026 $’000 2025 $’000 Balance brought forward 81,050 81,050 JMMB Insurance Brokers Limited Shares, at cost - equity 125,000 125,000 Loan 10,000 10,000 135,000 135,000 JMMB Fund Managers Limited Shares, at cost - equity - 266,055 216,050 482,105 On 24 September 2024 the Financial Services Commission approved Jamaica Money Market Brokers Limited as administrator and investment manager pursuant to section 8 of the Pensions (Superannuation Funds and Retirement Schemes) Act 2024. The Financial Services Commission also issued a no objection to a request for change of the fund manager for the Collective Investment Scheme from JMMB Fund Managers Limited to JMMB Money Market Brokers. Effective 1 April 2025, the operations of JMMB Fund Managers Limited were merged with its parent company, Jamaica Money Market Brokers Limited and the assets and liabilities were transferred at book value (See Note 1). 15. Intangible Assets The Group Licence Customer List Goodwill Computer Software Total $’000 $’000 $’000 $’000 $’000 Cost 31 March 2024 25,040 333,166 9,064 4,202,389 4,569,659 Additions - - - 254,868 254,868 Transfer - - - (403,823) (403,823) 31 March 2025 25,040 333,166 9,064 4,053,434 4,420,704 Additions - - - 51,216 51,216 Reclassification - - - (44,176) (44,176) 31 March 2026 25,040 333,166 9,064 4,060,474 4,427,744 Accumulated Amortisation 31 March 2024 - 250,166 - 1,342,689 1,592,855 Charge for the year - - - 507,675 507,675 31 March 2025 - 250,166 - 1,850,364 2,100,530 Charge for the year - - - 564,605 564,605 31 March 2026 - 250,166 - 2,414,969 2,665,135 Carrying Value 31 March 2026 25,040 83,000 9,064 1,645,505 1,762,609 31 March 2025 25,040 83,000 9,064 2,203,070 2,320,174

Page 32 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 15. Intangible Assets (Continued) The Company Computer Software $’000 Cost 31 March 2024 3,979,276 Additions 251,763 Reclassification (403,823) 31 March 2025 3,827,216 Additions 50,269 Transfer to JMMB Bank (Jamaica) Limited and JMMB Money Transfer Limited (44,176) Transfer from JMMB Fund Manager Limited 69,331 31 March 2026 3,902,640 Accumulated Amortisation 31 March 2024 1,128,889 Charge for the year 505,662 31 March 2025 1,634,551 Charge for the year 563,856 Transfer from JMMB Fund Manager Limited 62,108 31 March 2026 2,260,515 Carrying Value 31 March 2026 1,642,125 31 March 2025 2,192,665 16. Property, Plant and Equipment The Group Freehold Land and Buildings Leasehold Improvement Motor Vehicles Computer Equipment Equipment, Furniture and Fittings Total $’000 $’000 $’000 $’000 $’000 $’000 Cost 31 March 2024 1,435,860 170,445 203,455 1,802,975 1,049,240 4,661,975 Additions 61,169 127,938 52,259 148,011 47,586 436,963 Disposals (446,248) - - - - (446,248) Reclassification (2,067) 75 - - (75) (2,067) 31 March 2025 1,048,714 298,458 255,714 1,950,986 1,096,751 4,650,623 Additions 26,193 1,824 48,672 91,178 39,196 207,063 Disposals - - (8,300) - (99) (8,399) 31 March 2026 1,074,907 300,282 296,086 2,042,164 1,135,848 4,849,287 Accumulated Depreciation 31 March 2024 320,657 107,660 99,274 1,418,221 726,591 2,672,403 Charge for the year 23,372 20,832 32,819 163,404 63,790 304,217 Disposals ( 104,906) - - - - (104,906) Reclassification (208) - - - - (208) 31 March 2025 238,915 128,492 132,093 1,581,625 790,381 2,871,506 Charge for the year 22,519 51,978 38,606 148,731 63,728 325,562 Disposals - - (8,300) - (20) (8,320) 31 March 2026 261,434 180,470 162,399 1,730,356 854,089 3,188,748 Carrying Value 31 March 2026 813,473 119,812 133,687 311,808 281,759 1,660,539 31 March 2025 809,799 169,966 123,621 369,361 306,370 1,779,117

Page 33 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 16. Property, Plant and Equipment (Continued) The Company Freehold Land and Buildings Leasehold Improvement Motor Vehicles Computer Equipment Equipment, Furniture and Fittings Total $’000 $’000 $’000 $’000 $’000 $’000 Cost 31 March 2024 1,435,860 166,353 203,454 1,841,287 997,155 4,644,109 Additions 61,169 127,698 52,259 148,011 47,360 436,497 Disposals ( 446,248) - - - - (446,248) Reclassification (2,067) - - - - (2,067) 31 March 2025 1,048,714 294,051 255,713 1,989,298 1,044,515 4,632,291 Additions 26,193 1,824 48,673 90,915 39,196 206,801 Disposals - - (8,300) - (99) (8,399) Transfer from JMMB Fund Manager - - - - 918 918 31 March 2026 1,074,907 295,875 296,086 2,080,213 1,084,530 4,831,611 Accumulated Depreciation 31 March 2024 320,658 103,772 99,275 1,509,192 622,778 2,655,675 Charge for the year 23,372 20,754 32,819 163,404 63,539 303,888 Disposals (104,906) - - - - (104,906) Reclassification (208) - - - - (208) 31 March 2025 238,916 124,526 132,094 1,672,596 686,317 2,854,449 Charge for the year 22,519 51,978 38,606 148,697 63,684 325,484 Disposals - - (8,300) - (20) (8,320) Transfer from JMMB Fund Manager - - - - 487 487 31 March 2026 261,435 176,504 162,400 1,821,293 750,468 3,172,100 Carrying Value 31 March 2026 813,472 119,371 133,686 258,920 334,062 1,659,511 31 March 2025 809,798 169,525 123,619 316,702 358,198 1,777,842 17. Deferred Income Taxes Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current income tax assets against current income tax liabilities and when the deferred income tax assets and liabilities relate to income tax levied by the same fiscal authority. Deferred income tax is calculated in full on temporary differences using a principal tax rate of 33 ⅓ %. Deferred tax assets and liabilities recognised on the statement of financial position are as follows: The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Deferred income tax assets 21,072,665 19,365,895 20,959,529 19,263,204 Deferred income tax liabilities - (20,878) - - Net deferred income tax assets 21,072,665 19,345,017 20,959,529 19,263,204

Page 34 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 17. Deferred Income Taxes (Continued) The movement for the year in the net deferred tax is as follows: The Group 2026 Balance at Beginning of Year Recognised in Income Recognised in Other Comprehensive Income Balance at End of Year (note 8) $’000 $’000 $’000 $’000 Tax losses carried forward 11,859,301 2,039,704 - 13,899,005 Investments 3,086,912 (157,633) 202,216 3,131,495 Accounts payable 76,399 11,785 - 88,184 Property, plant and equipment 109,269 149,378 - 258,647 Accounts receivable 7,905 (1,101) - 6,804 Interest payable 880,228 (207,041) - 673,187 Unrealised foreign exchange losses 4,067,961 (429,257) - 3,638,704 Notes receivable 35,173 6,629 - 41,802 Lease liabilities 6,291 (1,026) - 5,265 Interest receivable (784,422) 113,994 - (670,428) Net deferred tax assets 19,345,017 1,525,432 202,216 21,072,665 The Group 2025 Balance at Beginning of Year Recognised in Income Recognised in Other Comprehensive Income Balance at End of Year (note 8) $’000 $’000 $’000 $’000 Tax losses carried forward 9,153,777 2,705,524 - 11,859,301 Investments 3,762,361 198,331 (873,780) 3,086,912 Accounts payable 61,739 14,660 - 76,399 Property, plant and equipment (6,601) 115,870 - 109,269 Accounts receivable 6,921 984 - 7,905 Interest payable 1,010,736 ( 130,508) - 880,228 Unrealised foreign exchange losses 3,688,672 379,289 - 4,067,961 Notes receivable 24,592 10,581 - 35,173 Lease liabilities 25,030 ( 18,739) - 6,291 Interest receivable (710,018) ( 74,404) - (784,422) Net deferred tax assets 17,017,209 3,201,588 (873,780) 19,345,017

Page 35 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 17. Deferred Income Taxes (Continued) The Company 2026 Balance at Beginning of Year Transfer in from JMMB Fund Manager Recognised in Income Recognised in Other Comprehensive Income Balance at End of Year ( Note 1) (note 8) $’000 $’000 $’000 $’000 $’000 Tax losses 11,859,301 - 2,039,704 - 13,899,005 Investments 3,007,038 (26,099) (179,937) 205,517 3,006,519 Notes receivable 35,173 - 6,629 - 41,802 Other receivables 6,289 - - - 6,289 Accounts payable 73,487 749 11,791 - 86,027 Property, plant and equipment 107,385 8,836 149,438 - 265,659 Interest payable 880,227 - (207,041) - 673,186 Unrealised foreign exchange losses 4,071,662 (3,700) (421,635) - 3,646,327 Interest receivable (783,760) (664) 113,994 - (670,430) Lease liabilities 6,402 - (1,257) - 5,145 Net deferred tax assets 19,263,204 (20,878) 1,511,686 205,517 20,959,529 The Company 2025 Balance at Beginning of Year Recognised in Income Recognised in Other Comprehensive Income Balance at End of Year (note 8) $’000 $’000 $’000 $’000 Tax losses 9,153,777 2,705,524 - 11,859,301 Investments 3,656,036 222,448 (871,446) 3,007,038 Notes receivable 24,592 10,581 - 35,173 Other receivables 6,289 - - 6,289 Accounts payable 54,346 19,141 - 73,487 Property, plant and equipment (7,438) 114,823 - 107,385 Interest payable 1,010,735 (130,508) - 880,227 Unrealised foreign exchange losses 3,678,592 393,070 - 4,071,662 Interest receivable (706,632) (77,128) - (783,760) Lease liabilities 25,030 (18,628) - 6,402 Net deferred tax assets 16,895,327 3,239,323 (871,446) 19,263,204

Page 36 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 18. Share Capital 2026 2025 Number of Shares Number of Shares 000 000 Authorised: Ordinary stock units of no-par value 2,758,099 1,816,400 Fixed rate cumulative redeemable preference shares of no-par value 4,000,000 4,000,000 6,758,099 5,816,400 2026 2025 Number of Stock units Number of Stock units 000 000 Issued ordinary share capital: Ordinary stock units in issue 2,699,252 1,757,552 2026 $’000 2025 $’000 Stated capital: 2,699,251,530 (2025: 1,757,552,530) ordinary stock units 9,505,753 8,564,054 941,699,000 7.50% cumulative redeemable preference shares - 941,699 33,938,125 USD 6.00% cumulative redeemable preference shares 5,351,024 5,351,024 5,700,000 USD 6.90% cumulative redeemable preference shares 8,987,190 8,987,190 23,843,967 23,843,967 Less redeemable preference shares classified as liabilities in the financial statements (14,338,214) (15,279,913) 9,505,753 8,564,054 On 2 June 2025, the directors of the company, by ordinary resolution, approved the conversion of $941,699,000 of preference shares held by the parent with the issue of an additional 941,699,000 ordinary stock units at $1 per share. The new shares rank pari passu with existing ordinary stock units. The conversion of the preference shares to equity is a non-cash transaction and therefore not included in the statement of cash flows. The preference shares are listed on the Jamaica Stock Exchange. The significant terms and conditions of the preference stock units are as follows: (i) The right to cumulative preferential dividends payable monthly at the rate agreed for each class; (ii) The right, on winding up, to receive all arrears of dividends and repayment of the capital in priority to the ordinary stockholders; (iii) No right to vote at general meetings, except where dividends are not paid for twelve months or on winding up of the Company.

Page 37 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 18. Share Capital (Continued) The rights attaching to the ordinary stock units include the following: (i) Entitlement of dividends as declared from time to time. (ii) Entitlement to one vote per stock units at meetings of the Company. (iii) Entitlement to the residual assets. Dividends The directors passed resolutions to pay dividends to its shareholder as follows: 2026 2025 $’000 $’000 24 July 2025 1,200,000 900,000 19. Earning per stock unit Basic and diluted earnings per stock unit (“EPS”) is computed by dividing the profit attributable to stockholders of $2,044,194,000 (2025: $3,076,888,000) by the weighted average number of ordinary stock units in issue during the year, numbering 1,914,502,363 (2025: 1,757,552,530). 20. Reserves (a) Investment Revaluation Reserve The investment revaluation reserve comprises the cumulative net change in the fair value of investments measured at fair value through other comprehensive income (FVOCI) net of deferred tax, until the assets are derecognised or impaired. (b) Retained Earnings Reserve In a previous year, in accordance with a board resolution, the Company transferred a portion of its profit after tax to a non-distributable retained earnings reserve. This reserve constitutes a part of the Company’s capital base in determining the capital adequacy ratio. 21. Repurchase Agreements The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Denominated in Jamaica dollars 91,149,861 83,551,184 91,149,861 84,817,604 Denominated in United States dollars 126,381,449 149,468,678 126,381,449 149,468,678 Denominated in Euros 8,846 162,490 8,846 162,490 217,540,156 233,182,352 217,540,156 234,448,772 Repurchase agreements are collateralised by certain securities and other instruments with a carrying value of $229,297,696 (2025: $244,280,396,000) for the Group and $229,297,696 (2025: $243,013,976,000), for the Company respectively, (notes 12 and 13). Repurchase agreements include balances with related parties as set out in note 24. Certain of the securities described in note 13 and interest accrued thereon are pledged as securities.

Page 38 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 22(a). Notes and Other Payables The Group and Company 2026 2025 $’000 $’000 Unsecured J$ Fixed Note (i) 7,000,000 7,000,000 Unsecured J$ Fixed Note (ii) 1,890,000 1,890,000 Unsecured US$ Fixed Note (iii) 1,103,690 1,103,690 Unsecured J$ Fixed Note (iv) 2,932,400 2,932,400 Unsecured J$ Fixed Note (v) 6,038,383 6,038,383 Unsecured US$ Fixed Note (vi) 3,153,400 3,153,400 Unsecured US$ Fixed Note (vii) 449,909 449,909 Unsecured US$ Fixed Note (viii) 1,385,938 1,385,938 23,953,720 23,953,720 Comprising of the following to: The Group and Company 2026 2025 $’000 $’000 Current portion 10,295,473 - Non-Current portion 13,658,247 23,953,720 23,953,720 23,953,720 The movement in notes payable are as follows: The Group and Company 2026 2025 $’000 $’000 Balance as at 1 April 23,953,720 24,187,430 Loans received - 10,782,412 Repayments - (11,178,846) Foreign exchange adjustment - 162,724 Balance at 31 March 23,953,720 23,953,720 (i) This represents unsecured fixed rate J$ debt bearing interest at 10.75% per annum and payable on a semi-annual basis. The note matures on 29 June 2027. (ii) This represents unsecured fixed rate J$ debt bearing interest at 12.30% per annum and payable on a semi-annual basis. The note matures on 2 December 2027. (iii) This represents unsecured fixed rate US$ debt bearing interest at 8% per annum and payable on a semi-annual basis. The note matures on 30 June 2026. (iv) This represents unsecured fixed rate J$ debt bearing interest at 11.50% per annum and payable on a semi-annual basis. The note matures on 27 July 2029. (v) This represents unsecured fixed rate J$ debt bearing interest at 11.75% per annum and payable on a semi-annual basis. The note matures on 27 January 2027. (vi) This represents unsecured fixed rate US$ debt bearing interest at 7.0% per annum and payable on a semi-annual basis. The note matures on 30 June 2026.

Page 39 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 22(a). Notes and Other Payables (Continued) (vii) This represents unsecured fixed rate US$ debt bearing interest at 8.0% per annum and payable on a semi-annual basis. The note matures on 27 July 2029. (viii) This represents unsecured fixed rate US$ debt bearing interest at 8.25% per annum and payable on a semi-annual basis. The note matures on 27 July 2027. 22(b). Other Payables The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Staff related and statutory 512,639 451,973 496,364 431,747 Clients 1,636,598 1,582,906 1,556,735 1,254,027 Trade payables 743,112 530,399 - - Stale dated cheques 125,282 221,110 125,282 221,110 Asset tax payable 715,072 - 715,072 - Payable to related parties 537,367 - 537,367 - Accrued liabilities 343,554 550,823 330,254 333,576 4,613,624 3,337,211 3,761,074 2,240,460 23. Leases The Group leases properties for office space and other uses. The leases run for a period of 1-5 years. Certain leases have an option to renew for further periods of 1 to 5 years. The Group holds short-term leases (less than one year) and/or leases of low value items (less that US$1,000) and has elected not to recognise right-of-use assets and lease liabilities for these leases.

Page 40 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 23. Leases (Continued) (i) Amounts recognised in the statement of financial position relating to leases are as follows: Right of use assets: The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Balance at 31 March 200,298 200,298 166,815 166,815 Depreciation at 1 April 171,057 157,720 152,166 142,229 Depreciation charge for the year 6,380 13,337 3,196 9,937 Depreciation at 31 March 177,437 171,057 155,362 152,166 Balance at 31 March 22,861 29,241 11,453 14,649 Lease liabilities: Current 6,922 6,369 3,994 3,771 Non-current 20,842 27,764 11,444 15,438 27,764 34,133 15,438 19,209 The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Undiscounted cashflows of lease liabilities Less than one year 9,027 9,027 4,778 4,778 One to five years 23,319 32,345 12,342 17,119 32,346 41,372 17,120 21,897 Less future interest charges (4,582) (7,239) (1,682) (2,688) 27,764 34,133 15,438 19,209 (ii) Amounts recognised in the profit or loss account relating to leases: The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Depreciation charge on right-of- use assets 6,380 13,337 3,196 9,937 Interest expense 2,666 2,081 1,015 1,254 Expense relating to short-term leases (included in other expenses) 18,756 18,756 18,756 18,756

Page 41 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 23. Leases (Continued) (iii) Amounts recognised in the statement of cash flows The Group The Company 2026 2025 2026 2025 $’000 $’000 $’000 $’000 Total cash out flows for leases 9 , 06 9 42,188 4,820 38,057 (iv) Extension options Some property leases contain extension options exercisable by the Group up to six months before the end of the non-cancellable contract period. Where practicable, the Group seeks to include extension options in new leases to provide operational flexibility. The extension options held are exercisable only by the Group and not by the lessors. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control. The Group has estimated that the potential future lease payments, should it exercise the extension option, would result in an increase in lease liability of $Nil (2025: $Nil). 24. Related Party Transactions and Balances Related companies include parent company, subsidiaries and fellow subsidiaries. Related parties include directors, key management and companies for which the Company provides management services. (i) The statement of financial position includes balances, arising in the normal course of business, with related parties, as follows: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Directors: Notes receivable 289,158 4,859 289,158 4,859 Interest receivable 143 5 143 5 Interest payable - (256) - (256) Repurchase agreements (note 21) (16,910) (49,594) (16,910) (49,594)

Page 42 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 24. Related Party Transactions and Balances (continued) The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Parent company: Due from related companies 3,125,138 3,045,890 3,125,138 3,045,890 Redeemable preference shares (14,338,214) (15,279,913) (14,338,214) (15,279,913) Interest payable (825,878) (616,317) (825,878) (616,317) Notes payable (20,800,320) (20,800,320) (20,800,320) (20,800,320) Repurchase agreements (note 21) (214,024) (212,149) (214,024) (212,149) Subsidiaries: Resale agreements (note 12) - - 164,966 161,181 Notes receivable - - 271,790 267,501 Interest receivable - - 655 680 Due from related companies - - - 1,835,277 Other receivable - - 2,569,419 Repurchase agreements (note 21) - - - (1,266,420) Interest payable - - - (1,690) The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Fellow subsidiaries: Cash and bank balances - 446,147 - - Other receivable 4,751,875 4,608,299 4,751,875 3,518,872 Notes receivable 4,448,749 4,007,777 4,448,749 4,007,777 Resale agreements (note 12) 69,820,258 68,379,132 69,820,258 68,379,132 Interest receivable 1,289,003 1,614,185 1,289,003 1,614,185 Investments 30,534,057 55,815,180 30,534,057 55,815,180 Repurchase agreements (note 21) (8,840,062) (6,186,060) (8,840,062) (6,186,060) Interest payable (17,968) (140,272) (17,968) (140,272)

Page 43 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 24. Related Party Transactions and Balances (Continued) (i) The statement of financial position includes balances, arising in the normal course of business, with related parties, as follows (continued):  Loans and notes receivable held with related companies are unsecured/secured and are being repaid in accordance with their terms. No waivers were granted in respect of these loans and no provision was made for any loan. The loans bear interest rates ranging from 3% to 7%.  Repurchase, resale agreements and investments have interest rates ranging from 1% to 9% with tenors ranging from 30 to 365 days. (ii) The profit or loss account includes the following income earned from, and expenses incurred in, transactions with related parties, in the ordinary course of business: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Directors: 290 Interest income 381 (4,499) 381 290 Interest expense (2,718) (2,718) (4,499) Employees share ownership plan: Commission income - - - - Major shareholder: - - - - Interest income 47,357 - 47,357 3,863 Interest expense (857) - (857) (2,574) Subsidiaries: Interest income - - 19,549 11,021 Interest expense - - - ( 18,637) Parent company: Interest income 857 - 857 - Interest expense (6,711,897) (3,374,759) (6,711,897) (3,374,801) Fellow subsidiaries: Interest income 14,343,217 7,552,277 14,343,217 7,523,855 Interest expense (617,923) (276,445) (617,923) (276,445) The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Managed funds:- Gain on sale of securities 39,539 242,935 39,539 242,935 Fee income 1,168 1,065,897 - - Interest income - 9,558 - - Interest expense (1,192,795) (498,098) (1,192,795) (498,098)

Page 44 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 24. Related Party Transactions and Balances (Continued) (iii) Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly. Such persons comprise the directors, senior management of the Group and company secretary. The compensation paid or payable to key management for employee services is as shown below: The Group The Company 2026 $’000 2025 $’000 2026 $’000 2025 $’000 Directors’ emoluments: Fees 18,254 16,969 14,234 10,343 Management remuneration 100,055 84,529 100,055 84,529 Key management compensation: Salaries and related costs 437,426 401,410 399,965 341,678 Post-employment benefits 16,140 14,544 14,678 11,970 571,875 517,452 528,932 448,520 25. Financial Risk Management The Group is exposed to several types of financial risks arising from its operations which involves activities such as trading securities, issuing of loans and notes receivables, managing investment portfolios and funding of these activities primarily through the use of repurchase agreements (or repos) and debt issuances. (a) Introduction and overview The Group has exposure to the following risks:  Credit risk  Liquidity risk  Market risk  Operational risk Risk management framework These risks are managed through an established risk management framework, which involves the identification, evaluation and measurement of the risks faced by the Group as well as implementation of strategies to mitigate the risks identified. Taking risk is core to the financial business, and these risks are an inevitable consequence of being in business. The Group’s aim is therefore to achieve an appropriate balance between risk and return and minimise potential adverse effects on the Group’s financial performance. The Group risk management policies are designed to identify and analyse these risks, to set appropriate risk limits and controls, and to monitor the risks and adherence to limits by means of reliable and up-to- date information systems. The Group regularly reviews its risk management policies and systems to reflect changes in markets, products and emerging best practice. The Board of Directors is ultimately responsible for the establishment and oversight of the Group’s risk management framework. The Board has established committees/departments for managing and monitoring risks, as follows:

Page 45 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 25. Financial Risk Management (Continued) (a) Introduction and overview (continued) Risk management framework (continued) (i) Board Risk Committee (BRC) The BRC is a Board Committee responsible for the supervision of the overall risk management functions of the Group. The committee decides the policies and strategy for integrated risk management of the various risk exposures of the Group in keeping with the risk appetite of the Group Board. The BRC is responsible for approving transactions above a specified threshold and ensuring that all exposures conform to standards agreed by the Board and embodied in the various investment and risk policies. The committee is responsible for ongoing monitoring of the composition and management of the various portfolios. This responsibility is executed through the review of quarterly reports provided to the committee by the Group Risk Management Unit outlining risk exposures within the Group’s portfolios. This Committee reports to the Board on significant risk issues and recommended actions and strategies to management on risk exposures identified in the portfolio. The Committee is also responsible for the approval of risk limits. The committee is supported in its work by various management committees noted below. (ii) Audit and Compliance Committee The Audit and Compliance Committee of the parent company’s Board monitors the quality of the Group’s internal controls and compliance with regulatory requirements. The Audit and Compliance Committee is assisted in its oversight role by the Internal Audit Function and the Risk and Compliance Unit. Internal Audit undertakes both regular and ad hoc reviews of the risk management controls and procedures, the results of which are reported quarterly to the Audit and Compliance Committee. The management of certain specific aspects of operational risk, such as fraud, is also within the purview of the Audit and Compliance Committee. (iii) Investment Committee The Investment Committee is a senior management level committee responsible for the management of market risks. The committee monitors the composition of assets and liabilities, evaluates potential market risk involved in launching new products, reviews and articulates funding policy and decides optimal ways of managing the Group’s liquidity. (iv) Asset and liability Committees (ALCOs) ALCOs are management committees that monitor and adjust the overall profile of assets and liabilities of the respective entities to increase the probability of achieving strategic business results within the context of Board approved risk appetite, relevant policies and applicable regulations. Climate Change The Group acknowledges that climate change can have serious implications for its business and clients going forward. Management understands that the effects of climate change may pose physical, transition, and other risks that could impact the Group’s operations and financial performance. This disclosure outlines these potential risks while also highlighting opportunities related to a low-carbon, sustainable economy and Management’s plans to develop a framework to address this emerging risk area.

Page 46 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 25. Financial Risk Management (Continued) (a) Introduction and overview (continued) Climate Change (continued) Physical risks arise from potential damage to physical assets and those of clients due to climate change- induced events, including acute events like floods and storms, and chronic conditions like rising sea levels and changing precipitation patterns. Transition risks arise from the process of adjustment towards a low-carbon economy. These risks are varied and include changes in technology, policy and legal frameworks, and market conditions which can have financial and reputational impacts on the Group’s operations. These risks could influence the viability of certain sectors or businesses, the valuation of collateral and by extension the credit risk associated with certain borrowers. There are also the risks associate with shifts in supply and demand, changes in energy prices, changes in asset valuations or changing sentiment towards certain industries that could affect the financial performance of clients and impact the Group’s investment and credit portfolios. The transition to a low-carbon, sustainable economy also presents various opportunities such as the growing demand for green finance products, such as green bonds and sustainability-linked loans as well as opportunities in advising clients on sustainability and climate-related issues. The Group currently identifies climate change risk as an emerging risk within its enterprise risk management framework. The Group, through JMMB Bank Jamaica, has made significant progress in developing a comprehensive environmental and social policy geared at enhancing and complementing existing lending policies, guidelines and business practices to better manage sustainability challenges and promote responsible growth in the credit portfolios. This will be cascaded throughout the Group in the upcoming fiscal year. While there is no formal climate risk policy in place at present, the Group has started the work on building expertise in this area. The Group ensures that there are mitigants in place for certain climate related events such as insurance for its physical assets as well as assets held as collateral for loan facilities. There is also a Business Continuity Plan (BCP) in place to ensure that the Group can operate in situations where climate related disruptions to business may occur. The Group recognizes the growing importance of this emerging risk area and will be implementing methodologies for identifying and quantifying how climate risks could impact the Group and its clients as well as strategies to manage this risk going forward. The Group acknowledges that it is in the preliminary stages of developing this framework and will be working to progress this in the upcoming year. (b) Credit risk Credit risk is the risk of suffering financial loss, should any of the Group’s customers, clients or market counterparties fail to fulfil their contractual obligations to the Group. Credit risk arises mainly from, its lending activities, as well as from investments in debt securities and other exposures arising from its trading activities (‘trading exposures’) as well as settlement balances with market counterparties and reverse repurchase agreements.

Page 47 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 25. Financial Risk Management (Continued) (b) Credit risk (continued) (i) Management of credit risk Credit risk is a significant risk for the Group’s business; the Group is exposed to credit risks primarily through loans and notes receivables, investment securities held and dealings with counterparties such as banks and brokers. This risk is managed through ongoing Group Research coverage of all territories to which the Group has exposure, oversight by the Group Risk Management Unit as well as ultimate oversight by the BRC and Group Boards. The Group structures the levels of credit risk it undertakes by placing limits on the amount of risk accepted in relation to a single counterparty or groups of related counterparties and to geographical and industry segments. The estimation of credit exposure for risk management purposes is complex and requires the use of models, as the exposure varies with changes in market conditions, expected cash flows and the passage of time. The assessment of credit risk of a portfolio of assets entails further estimations as to the likelihood of defaults occurring, of the associated loss ratios and of default correlations between counterparties. The Group measures credit risk using probability of default (PD), exposure at default (EAD) and loss given default (LGD). The Group manages the credit risk of financial assets as follows: (i) Loans and notes receivable The Group has established a credit quality review process involving regular analysis of the ability of borrowers and other counterparties to meet interest and capital repayment obligations. Exposure to credit risk is managed in part by obtaining collateral and corporate and personal guarantees where possible. Counterparty limits are established by the use of a credit classification system, which assigns each counterparty a risk rating. Risk ratings are subject to regular revision. The credit quality review process allows the Group to assess the potential loss as a result of the risk to which it is exposed and to take corrective action. The Group assesses the probability of default of individual counterparties using internal ratings. Clients of the Group are segmented into rating classes. The Group’s rating scale, which is shown below, reflects the range of default probabilities defined for each rating class. Rating grades Description of the grade Current status 1 Excellent Standard monitoring 2 Good credit Standard monitoring 3 Average credit Standard monitoring 4 Acceptable Standard monitoring 5 Marginal Special monitoring 6 Substandard Default 7 Doubtful Default 8 Loss Default Loans and notes receivable that are cash-secured are included in the credit classification as Risk Rated 1, based on the Group’s rating grades.

Page 48 Jamaica Money Market Brokers Limited Notes to the Financial Statements (Continued) 31 March 2026 (expressed in Jamaican dollars unless otherwise indicated) 25.Financial Risk Management (Continued) (b) Credit risk (continued) (i) Management of credit risk (continued) (ii) Investments and resale agreements The Group limits its exposure to credit risk by investing in liquid securities with counterparties that have acceptable credit quality. These counterparties are reviewed by the Group’s Risk and Research teams and as a consequence, management’s expectation of default is low. The Group has documented investment policies which facilitate the management of credit risk on investment securities and resale agreements. The Group’s exposure and the credit ratings of its counterparties are continually monitored. (iii) Cash and cash equivalents Cash and cash equivalents are held in financial institutions which management regards as strong and there is no significant concentration. The strength of these financial institutions is continually reviewed by the Group Risk Management Unit. (ii) Credit risk analysis The following table sets out information about the credit risk and the credit quality of financial assets measured at amortised cost and FVOCI debt instruments. Unless specifically indicated, for financial assets, the amounts in the table represent gross carrying amounts. Loans and notes receivable at amortised cost: The Group 2026 Stage 1 Stage 2 Stage 3 Total