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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Jamaica Stock Exchange

Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003ePage 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003eShare capital Fair value reserve Accumulated deficit Total
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003ePage 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003ePage 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED\u003c/p\u003e\n\u003cp\u003ePage 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED\u003c/p\u003e\n\u003cp\u003eShare capital Fair value reserve Accumulated deficit Total
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED\u003c/p\u003e\n\u003cp\u003ePage 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED\u003c/p\u003e\n\u003cp\u003ePage 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T\u0026amp;R Restaurant Systems Limited and a 25% stake in the \"Bessa\" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as \"the Group\". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003ePage 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026\u003c/p\u003e\n\u003cp\u003ePage 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T \u0026amp; R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T\u0026amp;R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company\u003c/p\u003e\n\u003cp\u003ePage 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group\u003c/p\u003e\u003c/div\u003e\n\u003cp class=\"abeng-source-link\"\u003eSource: \u003ca href=\"https://cdn.jamstockex.com/pd/2026/06/KLE-GROUP-LIMITED-UNAUDITED-FS-QUATER-ENDED-MARCH-31-2026.pdf\" target=\"_blank\" rel=\"noopener\"\u003eOriginal PDF\u003c/a\u003e\u003c/p\u003e","body_text":"K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 202620******2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 Share capital Fair value reserve Accumulated deficit Total
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 202620******2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 202620******2025
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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 202620******2025
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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED Share capital Fair value reserve Accumulated deficit Total
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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 202620******2025
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T\u0026R Restaurant Systems Limited and a 25% stake in the \"Bessa\" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as \"the Group\". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T \u0026 R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T\u0026R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

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K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group","subtitle":null,"available_languages":["ar","de","en","es","fr","hi","ht","it","ja","ko","pt","ru","zh"],"primary_image":"https://abeng.org/og/default.png","images":["https://abeng.org/og/default.png"],"canonical_url":"https://www.jamstockex.com/kle-group-limited-unaudited-financial-statement-for-the-quarter-ended-march-31-2026","updated_at":"2026-06-30T21:58:40.829Z","scraped_at":"2026-06-30T21:57:30.930Z","related_to":[{"id":"8030496500873df5","source":"our-today","title":"Dolphin Cove maintains profitability even with below par visitor attendance","jaccard":0,"cosine":0.24015963093723652,"computed_at":"2026-06-30T21:58:40.175Z","published_at":"2026-06-28T14:09:23.000Z","media_type":null,"video":null},{"id":"7f918b078bd39bcf","source":"boj","title":"14-Day Auction Results – 06 July 2026","jaccard":0,"cosine":0.2155815773838708,"computed_at":"2026-07-06T18:07:59.051Z","published_at":"2026-07-06T15:58:11.000Z","media_type":null,"video":null},{"id":"c08ed6aafb403474","source":"boj","title":"30-day CD Auction Results – 01 July 2026","jaccard":0,"cosine":0.2008775080229583,"computed_at":"2026-07-06T12:53:34.813Z","published_at":"2026-07-01T21:21:45.000Z","media_type":null,"video":null},{"id":"26784d7186277e00","source":"our-today","title":"LAB goes in the red, delivering sub-par half-year performance","jaccard":0,"cosine":0.1968619259961077,"computed_at":"2026-06-30T21:58:40.323Z","published_at":"2026-06-25T00:12:25.000Z","media_type":null,"video":null},{"id":"d828596cc116d924","source":"boj","title":"30-day CD Auction Results – 24 June 2026","jaccard":0,"cosine":0.1914946428361986,"computed_at":"2026-06-30T21:58:40.334Z","published_at":"2026-06-24T16:43:14.000Z","media_type":null,"video":null}]},"available":["ar","de","en","es","fr","hi","ht","it","ja","ko","pt","ru","zh"],"related":[{"id":"8030496500873df5","source":"our-today","title":"Dolphin Cove maintains profitability even with below par visitor attendance","primary_image":"https://our.today/wp-content/uploads/2026/06/Dolphin-Cove-5.png","published_at":"2026-06-28T14:09:23.000Z"},{"id":"7f918b078bd39bcf","source":"boj","title":"14-Day Auction Results – 06 July 2026","primary_image":"https://e2gobqetsqs.exactdn.com/wp-content/uploads/2020/01/Notices.jpg","published_at":"2026-07-06T15:58:11.000Z"},{"id":"c08ed6aafb403474","source":"boj","title":"30-day CD Auction Results – 01 July 2026","primary_image":"https://e2gobqetsqs.exactdn.com/wp-content/uploads/2020/01/Notices.jpg","published_at":"2026-07-01T21:21:45.000Z"},{"id":"26784d7186277e00","source":"our-today","title":"LAB goes in the red, delivering sub-par half-year performance","primary_image":"https://our.today/wp-content/uploads/2026/06/The-LAB.jpg","published_at":"2026-06-25T00:12:25.000Z"},{"id":"d828596cc116d924","source":"boj","title":"30-day CD Auction Results – 24 June 2026","primary_image":"https://e2gobqetsqs.exactdn.com/wp-content/uploads/2020/01/Notices.jpg","published_at":"2026-06-24T16:43:14.000Z"}],"podcast":null}
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Kle group limited – unaudited financial statement for the quarter ended march 31, 2026

13 min readSt. Mary

K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

PAGE (S) Consolidated Statement of Comprehensive Income 1 Consolidated Statement of Financial Position 2 Consolidated of Changes in Equity 3 Consolidated Statement of Cash Flows 4 Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement of Changes in Equity 7 Statement of Cash Flows 8 Notes to the Financial Statement 9 - 12 TABLE OF CONTENTS K.L.E. GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 1 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2026

000
000
000 Revenue 3 20,052 4,708 78,790 Cost of sales (5,125) (15,034) Gross profit 14,927 63,756 Other operating income 2 30 Administrative and other expense 4 (9,283) (10,651) (36,208) (Loss)/profit from operations 5,646 (5,943) 27,578 Finance costs 5 (2,509) (2,162) (10,099) 3,137 (8,105) 17,479 Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation 6,679 (6,155) (1,734) Taxation expense - - - Loss from continuing operation 6,679 (6,155) (1,734) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss 6,679 (3,341) 2,971 Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year 7,183 (3,072) 3,063 Number of shares 100,000 100,000 100,000 Earnings per stock unit: 0.07 (0.03) 0.04 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026

Page 2 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025

000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Assets held for sale 65,324 38,123 70,458 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 121,612 111,896 122,947 CURRENT ASSETS Receivables 8 11,664 10,548 15,070 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 8,054 19,129 5,126 Total current assets 27,054 36,490 27,286 Total assets 148,666 148,386 150,233 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated deficit (131,541) (144,151) (138,220) (4,390) (17,327) (11,573) LIABILITIES Current portion of loan 11 90,970 66,212 88,654 Payables 47,661 84,041 56,987 Due to related party 14,421 15,458 16,163 Bank overdraft 5 2 2 Total current liabilities 153,056 165,713 161,806 Total equity and liabilities 148,666 148,386 150,233 Approved by the Board of Directors and signed on its behalf by: (1) (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (140,810) (14,255) Total Comprehensive Income Net profit - - (3,341) (3,341) Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (144,151) (17,327) Audited balance at 31 December 2025 122,903 3,744 (138,220) (11,573) Total Comprehensive Income Net profit - - 6,679 6,679 Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (131,541) (4,391) (135,802) 4,261 1,063 Page 3 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026

Page 4 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year 7,183 (3,072) 2,971 Items not affecting cash resources (1,730) (59) 28,570 Operating loss before changes in working capital 5,453 (3,130) 31,540 Changes in operating assets and liabilities Assets held for sale 5,134 (10,895) (43,230) Receivables 3,406 (3,651) (8,173) Payables (9,327) 22,071 (4,981) Related party (1,742) 1,667 2,372 Taxation paid - - - Net cash provided by operations 2,923 6,061 (22,472) Cash flows from investing activities Interest received 2 3 30 Procceds from sale of investment - - - Net cash provided by investing activities 2 3 30 Cash flows from financing activities Interest paid (2,316) (2,162) (10,099) Loan 2,316 2,162 24,604 Net cash used in financing activities - - 14,505 Net increase /(decrease) in cash and cash equivalents 2,926 6,065 (7,937) Cash and cash equivalents at beginning of period/year 5,124 13,062 13,061 Cash and cash equivalents at end of period / year 8,050 19,127 5,124 K.L.E. GROUP LIMITED CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 5 Unaudited Unaudited Audited Three Months Three Months Year ended ended ended ended March 31 March 31 Dec 31, Notes 2026 2025 2025 000 000 000 Revenue - - 12,545 Other operating income 3 2 4,705 19 Administrative and other expense 4 (2,034) (5,576) (17,939) (Loss)/profit from operations (2,032) (871) (5,375) Finance costs 5 (2,316) (2,162) (9,327) (4,348) (3,032) (14,702) Share of post - tax profit/(loss) of equity accounted associate 3,542 1,949 (19,213) Loss before taxation (806) (1,083) (33,915) Taxation expense - - - Loss from continuing operation (806) (1,083) (33,915) Adjustments to discontinued operating results 7 - 2,815 4,705 Net loss (806) 1,732 (29,210) Other Comprehensive Income: Items which may be reclassified to profit or loss Unrealised gain on investments 504 269 92 Total comprehensive expense for the year (302) 2,001 (29,118) Number of shares 100,000 100,000 100,000 Earnings per stock unit: (0.003) 0.02 (0.29) K.L.E. GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 6 Unaudited Unaudited Audited as at as at as at March 31 March 31 December 31, Notes 2026 2025 2025 000 000 000 NON-CURRENT ASSETS Investment in joint venture 15,812 15,480 15,812 Investment in subsidiary 13,981 13,981 13,981 Investment in associate 37,654 55,274 34,112 Investments 2,822 3,019 2,565 Total non-current assets 70,269 87,754 66,470 CURRENT ASSETS Receivables 8 8,276 11,909 15,070 Due From related party 1,189 14,016 2,369 Short term investments 7,336 6,813 7,090 Cash and cash equivalents 9 5,164 1,481 2,207 Total current assets 21,964 34,218 26,736 Total assets 92,233 121,972 93,206 EQUITY Share capital 10 122,903 122,903 122,903 Revaluation reserve 4,248 3,921 3,744 Accumulated (deficit)/surplus (135,802) (104,054) (134,996) (8,651) 22,770 (8,349) LIABILITIES Current portion of loan 11 74,996 66,212 72,680 Payables 14,103 19,347 14,165 Due to related party 11,786 13,641 14,708 Bank overdraft 9 - 2 2 Taxation - - - Total current liabilities 100,885 99,202 101,555 Total equity and liabilities 92,233 121,972 93,206 Approved by the Board of Directors and signed on its behalf by: 0 (0) - David Shirley (Chairman) Stephen Shirley (Director) K.L.E. GROUP LIMITED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 UNAUDITED

Share capital Fair value reserve Accumulated deficit Total 000 000 000 000 Balance at 31 December 2024 122,903 3,652 (105,786) 20,769 Total Comprehensive Income Net profit - - 1,732 1,732 Other Comprehensive income - 269 - 269 Unaudited balances at March 31, 2025 122,903 3,921 (104,054) 22,770 Audited balance at 31 December 2025 122,903 3,744 (134,996) (8,349) Total Comprehensive Income Net profit - - (806) (806) Other comprehensive income - 504 - 504 Unaudited balances at March 31, 2026 122,903 4,248 (135,802) (8,651) 1,063 Page 7 K.L.E. GROUP LIMITED STATEMENT OF CHANGES IN EQUITY THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 8 Unaudited Unaudited Unaudited Quarter ended Quarter ended Year ended March 31, March 31, December 31, 2026 2025 2025 000 000 000 CASH FLOWS FROM OPERATING ACTIVITIES Loss for the period / year (302) 2,001 (29,210) Items not affecting cash resources (1,731) (56) 28,200 - Operating profit / (loss) before changes in working capital (2,033) 1,944 (1,010) Changes in operating assets and liabilities Receivables 6,794 (5,410) (8,571) Payables (62) 870 (4,311) Related party (1,742) (7,125) 5,589 Taxation paid - - - Net cash (used) / provided by operations 2,957 (9,721) (8,303) Cash flows from investing activities Interest received 2 1 8 Procceds from sale of investment - - - Net cash provided by investing activities 2 1 8 Cash flows from financing activities Interest paid (2,316) (2,162) (9,327) Loan 2,316 2,162 8,630 Net cash used in financing activities - - (697) Net (decrease)/increase in cash and cash equivalents 2,959 (9,720) (8,992) Cash and cash equivalents at beginning of period/year 2,205 11,198 11,197 Cash and cash equivalents at end of period / year 5,164 1,478 2,205 K.L.E. GROUP LIMITED STATEMENT OF CASH FLOWS THREE (3) MONTHS ENDED MARCH 31, 2026 UNAUDITED

Page 9 1. IDENTIFICATION AND PRINCIPAL ACTIVITIES K.L.E Group Limited is a limited liability company incorporated and domiciled in Jamaica. The registered office of the company is Unit 6, 67 Constant Spring Road, Kingston 10. The company's shares are listed on the Junior Market of the Jamiaca Stock Exchange. The principal activities of the business is the investment in Entertainment and Real estate ventures as well as property rental and management. KLE currently has a 49% shareholdings in associated company, T&R Restaurant Systems Limited and a 25% stake in the "Bessa" join venture in Oracabessa St. Mary. Bessa Resort Management Limited is a limited liability company, which was incorporated in Jamaica on 7 June 2022 and is a 100% owned subsidiary of the company. The principal business is real estate and property management. The company was formed to manage the property rental of the completed Bessa Villas. The company and its subsidiary is referred to as "the Group". 2. (a) The interim financial statements have been prepared under the historical cost basis and are expressed in Jamaican Dollars, which is the group's functional and presentation currency. The Company's financial statements have been prepared in accordance and comply with International Financial Reporting Standards (IFRS). These statements are also prepared in accordance with the requirements of the Jamaican Companies Act. The interim consolidated financial report is to be read in conjunction with the audited financial statements for the year ended December 31, 2025. These explanatory notes attached to the interim concolidated financials statements provide an explanation of events and transactions that are significant to an understanding of the changes in the consolidated financial position and performance of the Company since the financial year ended December 31, 2025. The significant accounting policies adopted are consistent with those of the audited financial statement for the year ended December 31, 2025. The principal accounting policies applied in the preparation of these financial statements have been consistently applied to all the periods presented unless otherwised ststed. Amounts are rounded to the nearest thousand, unless otherwise indicated. The group uses the unaudited financial statements of its subsidiary, Bessa Resort Management Limited as at March 31, 2026 for the purpose of consolidation. Basis of preparation SIGNIFICANT ACCOUNTING POLICIES K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 10 3. REVENUE AND OTHER OPERATING INCOME Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Other income 2 3 30 2 1 19 Furniture package sales 13,465 - 59,973 - - - Property management fee 6,586 4,704 18,817 - 4,704 12,545 20,054 4,708 78,820 2 4,705 12,564 4. ADMINISTRATIVE AND OTHER EXPENSES Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Bank service charge 69 163 929 50 29 175 Professional fees 7,920 8,518 30,794 1,035 3,922 15,494 Utilities - - - - - - Advertising and marketing - - 50 - - - Dues and subscription 949 1,624 2,262 949 1,624 2,262 Travel and accomodation - - 195 - - - Computer and internet - - 349 - - 224 Donations - - - - - - Foreign exchange loss / (gain) - - 40 - - (317) Office and general expenses 345 345 1,589 101 9,283 10,651 36,208 2,034 5,576 17,939 5. FINANCE COST Unaudited Unaudited Audited Unaudited Unaudited Audited Quarter ended Quarter ended Year ended Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 000 000 000 Interest expense 2,509 2,162 10,099 2,316 2,162 9,327 2,509 2,162 10,099 2,316 2,162 9,327 6. EARNINGS PER STOCK UNIT Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Net profit /(loss) attributable to Stockholders ( 000) 6,679 (3,341) 2,971 Number of ordinary stockholders (weighted average) ('000) 100,000 100,000 100,000 Basic and diluted earnings per stock unit ($) 0.07 (0.03) 0.03 The calculation of earnings per share is based on the profit/loss after taxation and the weighted average number of shares in issue during the year. The Compnay The Group The Group The Company The Company The Group K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026

Page 11 7. DISCONTINUED OPERATION Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Adjustment to discontinued operations results credited to the profit and loss - 2,815 4,705 Profit from discontinued operation is as a result of the finalisation, settlement and transfer of a contractual obligation to T & R Restaurant Systems Limited as per signed agreement. The continued adjustment is due to the settling of obligation owed to TAJ by T&R Restaurant Systems Limited. 8. RECEIVABLES Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 11,664 10,548 15,070 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Prepayment and other receivables 8,276 11,909 15,070 9. CASH AND CASH EQUIVALENTS Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 8,054 19,129 5,126 Bank overdraft (5) - (2) 8,050 19,129 5,124 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Cash and bank balances 5,164 198 2,207 - - (2) 5,164 198 2,205 The Group The Company The Group The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group and The Company

Page 12 10. SHARE CAPITAL Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 000 Authorised - 100,000,000 ordinary shares of no par value Stated capital, issued and fully paid up - 100,000,000 ordinary shares of no par value 122,903 122,903 122,903 11. LOANS PAYABLE Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) J$96.5 Million Loan 74,996 72,073 72,680 Total loans 74,996 72,073 72,680 Classified as follows: Current Bank loan 74,996 72,073 72,680 Total loan payable 74,996 72,073 72,680 Unaudited Unaudited Audited Quarter ended Quarter ended Year ended 31-Mar-26 31-Mar-25 31-Dec-25 000 000 $,000 Bank loan - Sagicor Bank Limited (i) Sagicor Bank Loan J$96.5 Million Loan 74,996 72,073 72,680 (i1) Jamaica Coffee 15,974 - 15,974 Total loans 90,970 72,073 88,654 Classified as follows: Current Loans 90,970 72,073 88,654 Total loan payable 90,970 72,073 88,654 The Company K.L.E. GROUP LIMITED NOTES TO THE UNAUDITED FINANCIAL STATEMENTS THREE (3) MONTHS ENDED MARCH 31, 2026 The Group

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