Eppley Limited – Unaudited Financial Statements For The First Quarter Ended March 31, 2026

2026 F I R S T Q U A R T E R 58 HALF WAY TREE ROAD • KINGSTON, JAMAICA, W.I. • 1-876-929-8450 • 1-876-929-1074

Contents Financial Highlights 2 Letter To Shareholders 3 Disclosure of Shareholders 5 Financial Statements EPPLEY LIMITED 2026 FIRST QUARTER

202 5 Fourth Quarter Financial Highlights Net profit Investment Portfolio $22.5 billion Net Investment Income $308 million Eppley is a growing, diverse Caribbean investment company that has a track record of producing high and consistent returns for our shareholders. Our investment strategy is focused on private markets in credit, mezzanine, real estate and infrastructure. EPPLEY LIMITED 2026 FIRST QUARTER Net Profit $298.4 Million Dividend Declared $0.97/share Stockholders’ Equity $12 billion

Letter To Shareholders FELLOW SHAREHOLDERS, For the three months ended March 31, 2026, Eppley earned J$1.06 per share, translating to a 29% annualized return on average equity for shareholders. Proprietary Investment Portfolio Eppley manages a diversified proprietary investment portfolio of approximately J$22.5 billion, reflecting a broad and well-structured mix of cash, operating leases, loans, receivables, and strategic holdings. Exposure is spread across mezzanine credit, real estate, infrastructure, and asset management activities, channeled through a combination of wholly owned subsidiaries, joint ventures, and associated companies. Underpinning this growth is a consistent and disciplined approach to capital allocation that prioritizes deployment into higher yielding opportunities without compromising credit standards or risk discipline. The result is a portfolio that has delivered improved overall returns while demonstrating the durability and resilience of our business through an increasingly complex operating landscape. Asset Management Business Eppley's asset management division continues to be a significant contributor to the Company's overall performance. As at December 2025, we had over US$177 million in third party capital under management across the Eppley Caribbean Property Fund, Caribbean Mezzanine Fund II, and the Capital Infrastructure Group. The growth in assets under management reflects both the confidence our investors have placed in us and the depth of our capabilities across real estate, credit, and infrastructure. For the twelve months period ended December 31, 2025, these platforms collectively generated approximately J$377 million in fee income, supported by higher management and performance fees across all funds. Capitalization and Liquidity As of the three-month period ended March 31, 2026, our consolidated leverage stood at 0.84x of capital, with a weighted average borrowing cost of 8.82% and cash balances totaling J$1.1 billion. The Company's liquidity position remains strong, further reinforced by committed standby working capital facilities, providing the financial flexibility to support our transaction pipeline and to capitalize on emerging investment opportunities. Financial Performance The company generated total net profits of J$298 million for Q1 2026, relative to J$247 million in the prior period, reflecting continued core earnings growth across the business. Notable growth was achieved in assets under management (“AUM”) income, transaction fees, and operating lease income. AUM fees grew by J$20 million to J$ 155 million driven largely by higher performance and management fees from CMF II as we now earn 100% of the fees relating to this entity since the share acquisition; operating lease income also showed a substantive increase almost doubling for the period to reach J$44.5 million. 1 Based on a cost basis of $3.21 per share which assumes an investor subscribed in the IPO and fully participated in our rights issue. EPPLEY LIMITED 2026 FIRST QUARTER

Letter to Shareholders (Cont’d) Financial Performance (Cont’d) Collectively, these revenue streams delivered gross investment income of J$464 million vs J$400M in the prior period, marking year-over-year growth and demonstrating the strength of our diversified business model. Interest expenses for the period reduced to J$156 million from J$167 million in the prior period, driven by amortization and prudent debt management. This resulted in the Company delivering robust Net Investment Income of J$ 308 million. Administrative expenses rose to J$145 million, attributable to general inflationary increases and costs relating to our new office space. Dividend The Board of Directors approved a dividend of 10.2 cents per share payable on June 26, 2026, to ordinary shareholders on record as of June 12, 2026. We expect to maintain our dividend policy in future periods, subject to the discretion of the Board of Directors. Outlook As we look to the period ahead, we are encouraged by the momentum across our business and the pipeline of opportunities available to us. The strength of our platform, built on a diversified mix of lending, leasing, real estate, infrastructure, and asset management, positions Eppley well to sustain earnings growth and continue delivering value to our shareholders. Our priorities remain clear and focused on deploying capital into the most compelling opportunities, growing our third-party assets under management, and advancing the strategic initiatives that will define the next chapter of the Company's development. The operating environment will inevitably present challenges, but we face them from a position of strength, with a resilient balance sheet, a high-quality portfolio, and a team that has consistently demonstrated its ability to execute. Sincerely, P.B. Scott Nicholas A. Scott Chairman Vice Chairman EPPLEY LIMITED 2026 FIRST QUARTER

TEN LARGEST SHAREHOLDERS (at March 31, 2026) Stony Hill Capital Limited 48,097,800 ATL Group Pension Fund Trustees Nom Ltd. 38,421,665 Caribprop Limited 27,500,000 Perseverance Limited 23,353,134 Coldharbour Partners Inc. 10,774,674 Michael Subratie 9,219,863 Curmudgeon Limited 8,284,000 Caona Investments Limited 6,076,923 Shirley Williams 1,541,787 JCSD Trustee Services Limited A/C Barita Unit Trust Capital Growth Fund 1,177,567 SHAREHOLDINGS OF DIRECTORS (at March 31, 2026) DIRECT CONNECTED* Alexander Melville - - Byron Thompson 483,750 - Jennifer Scott - 23,786,884 Keith Collister - 38,421,665 Maxim Rochester 956,850 - Melanie Subratie - 63,831,336 Nicholas Scott - 19,495,424 P.B. Scott - 99,387,684 Sharon Donaldson 923,674 436,750 Raymond Donaldson 103,911 - SHAREHOLDINGS OF EXECUTIVES (at March 31, 2026) DIRECT CONNECTED* Jacquelin Watson 8 31,764 - Denise Gallimore 199,315 - Jeffrey Brown 76,449 - Samantha Summerbell 5,017 - Keisha Smith - - * Includes connections by virtue of directorships and other affiliations in addition to indirect shareholdings EPPLEY LIMITED 2026 FIRST QUARTER 5

1 | P a g e Eppley Limited Consolidated Statement of Comprehensive Income (Jamaican dollars in thousands) Unaudited Unaudited Audited 3 months ended 3 months ended 12 months ended Mar-31-2026 Mar-31-2025 Dec-31-2025 Investment Income Interest Income 110,411 112,303 401,160 Asset management income 155,167 134,248 377,002 Net rental income 154,474 129,807 577,620 Operating lease income, net 44,515 24,058 124,535 Gross investment income 464,567 400,416 1,480,317 Interest expense (156,382) (167,372) (708,206) Net investment income 308,185 233,044 772,111 Fair value gains on investment property - - 635,277 Fees and other operating income 56,187 68,396 546,148 Administrative expenses (145,714) (110,145) (586,002) Net impairment gains/(losses) on financial assets 2,902 186 (28,168) Share of net profit from associated companies and joint ventures 78,634 71,422 429,038 Profit before Taxation 300,194 262,903 1,768,404 Taxation (1,789) (15,622) (68,835) Net profit for the period 298,405 247,281 1,699,569 Other comprehensive income: Items that will not be reclassified Exchange differences on translation of foreign operations ( 70,053 ) 77,762 126,550 Changes in fair value of equity investments at fair value through other comprehensive income - - 54,937 Other comprehensive income/(loss) for the period, net of taxes ( 70,053 ) 77,762 181,487 Total comprehensive income for the period, net of taxes 228,352 325,043 1,881,056 Net profit/(loss) attributable to: Owners of the company 204,18 5 167,570 748,072 Non - controlling interests 9 4 , 2 2 0 79,711 951,497 298,40 5 247,281 1,699,569 Total comprehensive income/(loss) attributable to: Owners of the company 178,318 176,697 839,720 Non - controlling interests 50,034 148,346 1,041,336 228,352 325,043 1,881,056 EARNINGS PER STOCK UNIT (3) $1.06 $0.87 $3.89

3 | P a g e Eppley Limited Consolidated Statement of Changes in Equity (Jamaican dollars in thousands) Share Fair value Other Retained Non- controlling Capital Reserves Reserves Earnings Interests Total Balance as at 1 January 2025 492,343 96,226 4,042 1,467,366 8,542,198 10,602,175 Net Profit for the period - - - 167,570 79,711 247,281 Other comprehensive income for the period - 9,127 - 68,635 77,762 Total comprehensive income for the period - - 9,127 167,570 148,346 325,043 Dividends - - - ( 200,268 ) ( 42,750 ) ( 243,018 ) Balance as at 31 March 2025 492,343 96,226 13,169 1,434,668 8,647,794 10,684,200 Balance as at 1 January 2026 492,343 15 1,162 40,529 1,957,018 9,350,612 11,991,664 Net Profit for the period - - - 204,185 94,220 298,405 Other comprehensive income for the period - - (25,869) - (44,184) (70,053) Total comprehensive income for the period - - (25,869) 204,185 50,034 228,352 Dividends - - - ( 196,071 ) ( 42,559 ) ( 238,630 ) Balance as at 31 March 2026 492,343 151,162 14,660 1,965,132 9,358,088 11,981,385

Eppley Limited Consolidated Statement of Cash Flows (Jamaican dollars in thousands) Unaudited 3 months ended Mar-31-2026 Unaudited 3 months e nded Mar-31-2025 Audited 12 months ended Dec-31-2025 4 | P a g e Cash Flows from Operating Activities Net profit 298,405 247,281 1,699,569 Adjustments for items not affecting cash: Depreciation 55,630 28,317 164,333 Amortisation of right-of-use-asset - - 9,620 Interest income (110,411) (112,303) (401,160) Dividend income (25,301) (27,397) (57,359) Interest expense 156,382 167,372 708,206 Unrealised (gain)/loss on investment securities 6,514 (7,549) (388,588) Net impairment gains/(losses) on financial assets 2,902 186 28,168 Gain on disposal of property, plant and equipment (14,145) - (3,883) Gain on revaluation of real estate available for re-sale - - (16,845) Gain on revaluation of investment properties - - (635,277) Exchange (gains)/losses on foreign balances (9,813) (15,416) (37,401) Share of profits from joint venture (78,634) (71,422) (429,038) Taxation 1,789 15,622 68,835 283,318 224,691 709,180 Changes in non-cash working capital components: Other receivables (15,012) (10,894) (7,988) Insurance premium financing receivables 6,885 (5,933) 4,663 Loans receivable 290,632 (241,213) (380,836) Lease receivables 79,379 103,088 432,828 Interest received 103,507 117,978 408,587 Dividend received (9,499) (5,430) 55,451 Other liabilities 57,018 58,008 (311,262) 796,228 240,295 910,623 Tax withheld at source/paid (23) (50) (1,044) Tax paid (1,037) (6,206) (20,100) Interest paid (172,027) (197,307) (684,383) Net cash provided by/(used in) operating activities 623,141 36,732 205,096 Cash Flows from Investing Activities Acquisition of investments (57,239) (80,996) (366,430) Investment in associated companies and joint ventures - - (44,108) Distributions received - 47,397 244,768 Proceeds from sale of investment securities - 54 23,879 Proceeds from sale of property, plant and equipment 131,766 - 3,883 Addition to investment property - - (34,929) Additions to property, plant and equipment (151,441) (118,862) (766,745) Net cash provided by/(used) in investing activities (76,914) (152,407) (939,682)

Eppley Limited Consolidated Statement of Cash Flows (Jamaican dollars in thousands) Unaudited 3 months ended Mar-31-2026 Unaudited 3 months e nded Mar-31-2025 Audited 12 months ended Dec-31-2025 5 | P a g e Cash Flows from Financing Activities Dividend paid (238,630) (383,815) (469,258) Lease liability repaid (552) - (2,039) Loans received - 334,363 1,946,730 Loans repaid (237,803) (109,927) (1,557,884) Funds hypothecated (72,795) Net cash (used in)/provided by financing activities (476,985) (159,379) (155,246) (Decrease)/increase in net cash balance 69,242 (275,054) (889,832) Effects of foreign exchange rates changes on cash and cash equivalent 7,454 7,786 14,908 Cash and cash equivalents at beginning of year 613,423 1,488,347 1,488,347 CASH AND CASH EQUIVALENTS AT END OF PERIOD 690,119 1,221,079 613,423 Cash and Cash Equivalents Reconciliation Cash and bank balances 1,126,254 1,573,910 1,000,430 Term deposits - 500 35,864 1,126,254 1,574,410 1,036,294 Less: Restricted Cash (433,309) (350,518) (420,255) Less: Interest receivable (2,826) (2,813) (2,616) Cash and cash equivalents at end of period 690,119 1,221,079 613,423

6 | P a g e Ten Largest Shareholders (at March 31, 2026) Stony Hill Capital Limited 48,097,800 ATL Group Pension Fund Trustees Nom Ltd. 38,421,665 Caribprop Limited 27,500,000 Perseverance Limited 23,353,134 Coldharbour Partners Inc. 10,774,674 Michael Subratie 9,219,863 Curmudgeon Limited 8,284,000 Caona Investments Limited 6,076,923 Shirley Williams/Brigette K. Azan 1,541,787 JCSD Trustee Services Limited A/C Barita Unit Trust Capital Growth Fund 1,177,567 Shareholdings of Directors (at March 31, 2026) Direct Connected * Alexander Melville - - Byron Thompson 483,750 - Jennifer Scott - 23,786,884 Keith Collister - 38,421,665 Maxim Rochester 956,850 - Melanie Subratie - 63,831,336 Nicholas Scott - 19, 495,424 P.B. Scott - 99,387,684 Raymond Donaldson 103,911 - Sharon Donaldson 923,674 436,750 Shareholdings of Executives (at March 31, 2026) Direct Connected * Jacquelin Watson 831,764 - Denise Gallimore 199,315 - Jeffrey Brown 76,449 - Samantha Summerbell 5,017 - Keisha Smith - - * Includes connections by virtue of directorships and other affiliations in addition to indirect shareholdings.

7 | P a g e 1. Identification and Activities Eppley Limited is a limited liability company incorporated and domiciled in Jamaica. The company is listed on the Main Market of the Jamaica Stock Exchange. The registered office of the company is located at 58 Half Way Tree Road, Kingston 10. The principal activity of the company is investing in credit products including insurance premium financing, lease and loan financing and providing asset management services. 2. Statement of Compliance and Basis of Preparation These unaudited interim financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS) and their interpretations issued by the International Accounting Standards Board (IASB), and the relevant provisions of the Companies Act. The interim financial statements have been prepared under the historical cost convention as modified by the revaluation of certain financial assets carried at fair value. The accounting policies and method of computation are consistent with the audited financial statements for the year ended December 31, 2025. These financial statements are expressed in Jamaican dollars which is the currency of the primary economic environment in which the company operates. 3. Earnings Per Stock Unit Unaudited Unaudited Audited 3 months ended 3 months ended 12 months ended Mar-31-2026 Mar-31-2025 Dec-31-2025 Net profit attributable to stockholders ($’000) 204,18 5 167,570 748,072 Weighted average number of stock units outstanding (‘000) 192,468 192,468 192,468 Earnings per stock unit ($) $1.06 $0.87 $3.89

8 | P a g e 4. Cash and Cash Equivalents Unaudited Unaudited Audited 3 months ended 3 months ended 12 months ended Mar-31-2026 Mar-31-2025 Dec-31-2025 Cash and bank balances 1,126,254 1,573,910 1,000,430 Term deposits - 500 35,864 1,126,254 1,574,410 1,036,294 Less: Restricted Cash (433,309) (350,518) (420,255) Less: interest receivable (2,826) (2,813) (2,616) 690,119 1,221,079 613,423