The Limners and Bards Limited – Unaudited Financial Statement Period Ended April 30, 2026

CONTENTS Directors’ Report to Shareholders Consolidated Statement of Financial Position Consolidated Statement of Profit or Loss and Other Comprehensive Income Consolidated Statement of Changes in Equity Consolidated Statement of Cash Flows Notes to the Financial Statements 3 6 7 8 9 10

DIRECTORS’ REPORT TO SHAREHOLDERS Limners and Bards Limited (The LAB) presents its unaudited financial statements for the six months ended April 30, 2026, which have been prepared in accordance with International Financial Reporting Standards (IFRS). The consolidated results include the subsidiary Scope Caribbean Limited (Scope) whose principal business is the scouting, placement and management of talent while expanding and maintaining a database of quality talent. FINANCIAL RESULTS: YEAR OVER YEAR PERFORMANCE SUMMARY 6 MONTHS ENDED APRIL 30 2026 6 MONTHS ENDED APRIL 30 2025 YOY QUARTER ENDED APRIL 30 2026 QUARTER ENDED APRIL 30 2025 YEAR ENDED OCTOBER 31 2025 CHANGE % CHANGE REVENUE $337,779,736 $460,211,874 -$122,432,138 -26.6% 166,927,564 174,081,282 $920,176,230 GROSS PROFIT $126,421,387 $175,460,241 -$49,038,854 -27.9% 69,065,167 74,906,031 $349,635,670 (LOSS)PROFIT BEFORE TAX -$16,330,976 $24,004,170 -$40,335,146 -168.0% 1,196,592 -1,243,477 $45,860,881 NET (LOSS)/PROFIT -$13,482,389 $20,602,740 -$34,085,129 -165.4% 191,230 -998,768 $40,189,865 EARNINGS PER SHARE -$0.01 $0.02 -$0.04 -165.4% $0.0002 -$0.001 $0.04 TOTAL ASSETS $1,017,921,585 $1,037,199,111 -$19,277,526 -1.9% 1,017,921,585 1,037,199,111 $1,022,729,056 SHAREHOLDERS’ EQ - UITY $648,514,874 $659,148,856 -$10,633,982 -1.6% 648,514,874 659,148,856 $678,735,981 GROSS PROFIT MARGIN 37.4% 38.1% -0.7% -1.8% 41.4% 43.0% 38.0%

The six months ended April 30, 2026, represent - ed a period of continued transformation for the Company as management remained focused on strengthening the business for long-term growth and sustainability. During the period, significant progress was made across several strategic ini - tiatives, including operational restructuring, rev - enue diversification, content development and the integration of technology-driven solutions designed to improve efficiency and enhance service delivery. While year-to date results remain below the pri - or year, the second quarter showed notable im - provement. This reflects the positive impact of ongoing cost management and demonstrates progress toward restoring profitability despite lower revenue levels. The company also main - tained a strong balance sheet and continued to invest in future growth opportunities and ad - vanced several initiatives that are expected to support a more resilient and scalable business model over the long term. Revenue for the six-month totalled $337.7 mil - lion compared with $460.2 million for the corre - sponding period last year. Gross profit amount - ed to $126.4 million, relative to $175.4 million in the prior year, while the Company reported a net loss of $13.4 million for the six months, com - pared to net profit of $20.6 million in the com - parable period. The reduction in revenue reflects the lingering effects of Hurricane Melissa, which disrupted commercial activity during a period that has historically represented one of the Company’s strongest revenue-generating seasons. The revenue was generated across the Compa - ny’s three core business segments. Media con - tributed $166.9 million, Production generated $108.3 million and Agency services account - ed for $62.4 million. Gross Profit Margins was 37.4% compared to 38.1% in the prior year quar - ter. The modest margin movement was primarily influenced by reduced activity levels within the Agency segment during the hurricane-affected months. Despite a challenging operating environment, management remained focused on operation - al discipline and cost optimization. During the period, the Company implemented targeted cost containment measures, including a restruc - turing exercise and the continued alignment of resources with business activity levels. These initiatives contributed to a 7% reduction in Ad - ministrative, selling and distribution expenses, which totalled $142.5 million, compared with $153.5 million in the in the comparable period last year. Management expects these actions to enhance operational efficiency and support im - proved cost performance as market activity nor - malize in periods ahead. The Company continued to maintain a strong financial position. Total assets at the end of the period stood at $1.01 billion, compared to $1.03 billion in the corresponding period last year. Accounts receivable declined by $32.6 million year-over-year, moving from $298.9 million to $266.3 million. Receivables continue to be col - lected in the normal course of business and successfully converted into cash. Cash and cash equivalent marginally decreased by 6.2% to $311.9 million, due to the net effect of improved collections and increased investments in con - tent asset. Shareholders’ equity at the end of the period was $648.5 million, compared to $659.1 mil - lion in the corresponding period last year. The movement during the period reflects the net re - sult for the six months as well as dividends of $16.7 million distributed to shareholders OUTLOOK The Company is entering an important new phase in its evolution. For several years we have worked to build a business that reaches beyond traditional agency revenues toward one ground -

ed in the creation, ownership, and monetization of intellectual property. This year that strategy began to take tangible shape, and while we remain in a period of investment, we believe the foundations for durable, long-term growth are being firmly laid. The progress made during the period has been encouraging on several fronts. Happily Ever Awkward, produced under our fast-content model, generated more than 380,000 views within two months of release. The film will reach wider audiences through releases on Amazon Prime Video and Apple TV on June 30, 2026, and on Tubi on July 26, 2026. We have also secured our first licensing agreement in the vertical micro-drama space through a partnership with Mansa, a revenue-sharing project expected to launch this summer. Together these milestones signal that the assets we have spent years building are beginning to generate opportunities well beyond their original production. What makes this progress meaningful is that these opportunities flow from content we own. Owner - ship creates optionality, allowing the Company to participate in advertising, licensing, distribution, sponsorship, and future derivative projects, with each piece of content able to earn across multiple platforms, territories, and revenue streams. That is a more durable economic model than traditional production work, and it sits at the centre of how we intend to build value over time. Beyond these early successes, our broader content pipeline continues to advance. Discussions on the distribution of Love Offside and Spices of Christmas are progressing well, and we are optimistic both will begin contributing financially during the current financial year. The strong engagement at SLATE – Jamaica on Screen and the growing interest from partners seeking authentic Caribbean stories affirm our conviction that the opportunity ahead extends well beyond Jamaica, even as realizing it depends on securing the right agreements and continuing to invest. Through all of this, our Agency, Media, and Production businesses remain a genuine source of strength, winning new opportunities, deepening client relationships, and providing the operational platform from which our content ambitions are growing. The opportunity that lies ahead of us is substantial. An intellectual property business rewards those willing to invest patiently and think in years rather than quarters, and that is precisely how we are build - ing it. That groundwork is already paying off, with our audience growing, our distribution widening, and new revenue channels opening across the business, each a building block in a portfolio of assets designed to generate value for years to come. Management remains confident in the Company’s direction and in the conviction that the decisions we are making today are shaping a more diversified, more resilient, and more sustainable business in the years ahead. We are grateful to our employees, partners, and shareholders for their continued support as we build a stronger future for advertising, production, and entertainment in Jamaica and beyond. Steven Gooden Chairman Kimala Bennett Chief Executive Officer

Signed on behalf of the Board of Directors by: Steven Gooden Chairman Kimala Bennett Chief Executive Officer THE LIMNERS AND BARDS LIMITED Consolidated Statement of Financial Position As at April 30, 2026 (expressed in Jamaican Dollars) Unaudited Unaudited 6 months ended April 30 6 months ended April 30 Notes 2026 2025 Non – current assets Property, plant and equipment 3 71,722,294 91,134,681 Right – of – use asset 72,297,210 77,650,416 Intangible Asset 148,863 810,826 Investment - 408,292 Deferred Tax 3,196,200 1,198,993 147,364,567 171,203,208 Current assets Due from related parties 34,398,881 6,447,464 Accounts receivable 266,312,064 298,922,858 Development Cost-content 245,223,218 214,917,776 Taxation recoverable 12,651,165 13,251,744 Cash and cash equivalents 311,971,690 332,456,061 870,557,018 865,995,903 Total assets 1,017,921,585 1,037,199,111 Shareholders' equity Share capital 178,941,261 178,941,261 Retained earnings 469,573,613 480,207,595 648,514,874 659,148,856 Non – current liabilities Long – term loans 8,750,499 10,307,503 Long – term lease liability 85,223,088 88,416,895 93,973,587 98,724,398 Current liabilities Accounts payable and accrued charges 269,650,309 273,802,361 Current maturity of long – term loans 2,589,720 2,589,720 Current maturity of lease liability 3,193,095 2,933,776 275,433,124 279,325,857 Total equity and liabilities 1,017,921,585 1,037,199,111 Signed on behalf of the Board of Directors by: _______________________ _________________ Steven Gooden Kimala Bennett Chairman Chief Executive Off Audited Year ended October 31 2025 79,928,442 74,973,813 291,959 392,184 1,534,882 157,121,280 19,490,250 280,412,692 227,896,913 9,886,815 327,921,106 865,607,776 1,022,729,056 178,941,261 499,794,720 678,735,981 10,507,358 86,853,437 97,360,795 241,940,051 1,631,539 3,060,690 246,632,280 1,022,729,056 _______ ficer

THE LIMNERS AND BARDS LIMITED Consolidated Statement of Profit or Loss and Other Comprehensive Income For period ended April 30, 2026 (expressed in Jamaican Dollars) Unaudited Unaudited Unaudited Unaudited 6 months ended April 30 6 months ended April 30 Quarter ended April 30 Quarter ended April 30 2026 2025 2026 2025 Operating revenue 337,779,736 460,211,874 166,927,564 174,081,282 Cost of operating revenue (211,358,349) (284,751,633) (97,862,397) (99,175,251) Gross profit 126,421,387 175,460,241 69,065,167 74,906,031 Profit/(loss) on disposal of assets 129,594 - (16,815) - 126,550,981 175,460,241 69,048,352 74,906,031 Administrative, selling and distribution expenses: Administrative expenses (141,454,459) (150,685,469) (67,775,672) (75,555,093) Selling and distribution (1,058,172) (2,849,364) (552,479) (1,043,472) (142,512,631) (153,534,833) (68,328,151) (76,598,565) Impairment reversal/(losses) on financial assets: 1,671,844 (548,990) (195,884) (167,796) Loss(profit) before net finance cost and taxation (14,289,806) 21,376,418 524,317 (1,860,330) Finance income 6,454,643 8,188,927 3,223,355 3,276,967 Finance cost (8,495,400) (5,566,538) (2,529,750) (2,617,125) Net finance (cost)/income (2,040,757) 2,622,389 693,605 659,842 (16,330,563) 23,998,807 1,217,922 (1,200,488) Loss/(gain) in value of investment classified as FVTPL (413) 5,363 (21,330) (42,989) (Loss)/Profit before taxation (16,330,976) 24,004,170 1,196,592 (1,243,477) Taxation 2,848,587 (3,401,430) (1,005,362) 244,709 Net (loss)/ profit being total comprehensive income for the period/year (13,482,389) 20,602,740 191,230 (998,768) Earnings per stock unit -1c 2c 0.02c -0.11c Audited Year ended October 31 2025 920,176,230 (570,540,560) 349,635,670 172,733 349,808,403 (306,211,117) (1,971,359) (308,182,476) 1,398,363 43,024,290 16,041,409 (13,194,073) 2,847,336 45,871,626 (10,745) 45,860,881 (5,671,016) 40,189,865 4c

THE LIMNERS AND BARDS LIMITED Consolidated Statement of Changes in Equity For period ended April 30, 2026 (expressed in Jamaican Dollars) Share Retained capital earnings Balance at October 31, 2024 178,941,261 459,604,855 Dividends - - Total comprehensive income for the year - 40,189,865 Balance at October 31, 2025 178,941,261 499,794,720 Dividends - (16,738,718) Total comprehensive income for the period - (13,482,389) Balance at April 30, 2026 178,941,261 469,573,613 Balance at October 31, 2024 178,941,261 459,604,855 Dividends - - Total comprehensive income for the period - 20,602,740 Balance at April 30, 2025 178,941,261 480,207,595 Total 638,546,116 - 40,189,865 678,735,981 (16,738,718) (13,482,389) 648,514,874 0 638,546,116 - 20,602,740 659,148,856

THE LIMNERS AND BARDS LIMITED Consolidated Statement of Cash Flows For period ended April 30, 2026 (expressed in Jamaican Dollars) Unaudited Unaudited 6 months ended April 30 6 months ended April 30 2026 2025 CASH FLOWS FROM OPERATING ACTIVITIES Net (loss)/profit for the period / year (13,482,389) 20,602,740 Adjustments to reconcile net profit for the year to net cash provided by operating activities: Depreciation and amortisation 13,056,691 13,309,995 Loss/(gain) on investment 413 (5,363) Profit on disposal of property, plant and equipment (129,594) - Interest income (6,454,643) (8,188,927) Lease Interest expense 3,717,276 3,839,641 Loan Interest expense 496,182 1,161,813 Taxation (2,848,587) 3,401,429 (5,644,651) 34,121,328 Working capital components: Due from related parties (14,908,631) (6,133,590) Accounts receivable 14,100,628 (2,017,887) Development cost-content (17,326,305) (67,665,553) Accounts payable and accrued charges 27,710,258 271,463 Cash provided/(used) by operating activities 3,931,299 (41,424,239) Lease Interest paid (3,717,276) (3,839,641) Loan Interest paid (496,182) (1,161,813) Tax paid/deducted at source (1,577,081) (5,304,300) Net cash used by operating activities (1,859,240) (51,729,994) CASH FLOWS FROM INVESTING ACTIVITIES Interest received 6,454,643 8,188,927 Proceeds from disposal of property, plant and equipment 253,084 - Addition to property, plant and equipment (2,154,334) (13,577,984) Proceeds from sale investments 391,771 - Net cash provided/(used) by investing activities 4,945,164 (5,389,057) CASH FLOWS FROM FINANCING ACTIVITIES Payment of lease liability – principal portion (1,497,944) (1,375,581) Long – term loans, net (798,678) (729,776) Dividends paid (16,738,718) - Net cash used in financing activities (19,035,340) (2,105,357) Net decrease in cash and cash equivalents (15,949,416) (59,224,408) Cash and cash equivalents at start of period 327,921,106 391,680,469 Cash and cash equivalents at end of period 311,971,690 332,456,061 Audited Year ended October 31 2025 40,189,865 27,446,588 10,745 (172,733) (16,041,409) 7,618,318 1,090,682 5,671,016 65,813,072 (19,176,376) 16,456,042 (80,644,690) (31,590,847) (49,142,799) (7,618,318) (1,090,682) (4,544,849) (62,396,648) 16,077,646 397,498 (13,537,633) - 2,937,511 (2,812,124) (1,488,102) - (4,300,226) (63,759,363) 391,680,469 327,921,106

Notes to the Financial Statements Six Months Ended April 30, 2026 1. Corporate structure and nature of business The company is incorporated in Jamaica under the Companies Act and is domiciled in Jamaica. The registered office of the company and its principal place of business is situated at Unit # 4, 69-75 Constant Spring Road, Kingston 10. The principal activities of the company are the production, media and is an advertising agency. The company was re-registered as a public company by resolution passed at an extraordinary general meeting held on February 25, 2019 and its shares were listed on the Junior Market of the Jamaica Stock Exchange on July 26, 2019. 2. Statement of compliance, basis of preparation and significant accounting policies (a) Statement of compliance: The financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) and their interpretations adopted by the International Accounting Standards Board (IASB) and comply with the provisions of the Companies Act. b) Basis of preparation: The financial statements are presented in Jamaican dollars (J$), which is the functional currency of the company. The financial statements are prepared under the historical cost convention. The accounting policies that have been applied in the preparation of these unaudited financial statements are consistent with those used in the audited financial statements for the year ended October 31, 2025.

THE LIMNERS AND BARDS LIMITED Notes to the Financial Statements (continued) For period ended April 30, 2026 (expressed in Jamaican Dollars) 3. Property, plant and equipment Office Building & Motor Furniture & Building Vehicle Computer Equipment equipment improvement A At t c co os st t October 31, 2024 32,435,724 24,676,778 56,158,336 19,988,589 45,273,385 Disposals - (1,371,808) (609,237) - - Additions - 10,111,880 3,425,753 - - October 31, 2025 32,435,724 33,416,850 58,974,852 19,988,589 45,273,385 Disposals - (874,470) (230,563) - - Additions - - 1,671,034 483,300 April 30, 2026 32,435,724 32,542,380 60,415,323 20,471,889 45,273,385 D De ep pr re ec ci ia at ti io on n October 31, 2024 10,935,359 18,544,435 34,482,048 8,279,248 18,808,387 Disposal - (1,312,660) (443,620) - - Charge for the year 6,487,145 3,979,085 4,102,054 1,772,139 4,527,338 October 31, 2025 17,422,504 21,210,860 38,140,482 10,051,387 23,335,725 Disposals - (750,980) (230,563) - - Charge for the period 3,243,572 2,085,276 1,756,688 887,787 2,263,669 April 30, 2026 20,666,076 22,545,156 39,666,607 10,939,174 25,599,394 N Ne et t b bo oo ok k v va al lu ue es s April 30, 2026 11,769,648 9,997,224 20,748,716 9,532,715 19,673,991 October 31, 2025 15,013,220 12,205,990 20,834,370 9,937,202 21,937,660 4. Segment reporting Segment information for the reporting period for the Group is as follows: P Pr ro od du uc ct ti io on n M Me ed di ia a A Ag ge en nc cy y T To ot ta al l Revenue 108,368,825 166,950,767 62,460,144 337,779,736 Direct costs (61,051,764) (136,499,130) (13,807,456) (211,358,349) Gross profit 47,317,062 30,451,637 48,652,688 126,421,387 GP Margin 44% 18% 78% 37% P Pr ro od du uc ct ti io on n M Me ed di ia a A Ag ge en nc cy y T To ot ta al l Revenue 151,859,523 240,788,261 67,564,090 460,211,874 Direct costs (82,728,612) (189,939,682) (12,083,339) (284,751,633) Gross profit 69,130,910 50,848,579 55,480,751 175,460,241 For the six months ended April 30, 2026 For the six months ended April 30, 2025 Total 178,532,812 (1,981,045) 13,537,633 190,089,400 (1,105,033) 2,154,334 191,138,701 91,049,477 (1,756,280) 20,867,761 110,160,958 (981,543) 10,236,992 119,416,407 71,722,294 79,928,442

THE LIMNERS AND BARDS LIMITED S Sh ha ar re eh ho ol ld di in ng g o of f D Di ir re ec ct to or rs s, , s se en ni io or r m ma an na ag ge er rs s a an nd d t to op p t te en n s sh ha ar re eh ho ol ld de er rs s A As s A At t A Ap pr ri il l 3 30 0, , 2 20 02 26 6 SHAREHOLDERS TOTAL DIRECT SHAREHOLDINGS OF DIRECTORS Kimala Bennett 728,181,394 **Tashara-Lee Johnson 21,698,669 21,461,669 Steven Gooden 2,728,412 2,728,412 Michael Bennett 1,000,000 1,000,000 Rochelle Cameron 100,000 100,000 Maxine Walters - - Kareem Tomlinson 395,189 395,189 SHAREHOLDINGS OF SENIOR MANAGEMENT Kimala Bennett 728,181,394 - Tashara- Lee Johnson 21,698,669 21,461,669 Wendy-Ann Smith Anderson - - Kimberley Adamson - - Dexter Musgrave - - TEN LARGEST SHAREHOLDERS 1 Kimala Bennett Private Company Limited 728,181,394 77.0000% 2 NCB Capital Markets. A/C 2231 36,843,134 3.8959% 3 Jamaica Money Market Brokers Limited 23,689,880 2.5050% 4 Tashara – Lee Johnson 21,461,669 2.2694% 5 ATL Group Pension Fund Trustee Nominee Ltd 16,000,000 1.6919% 6 PAM-Pooled Equity Fund 13,252,063 1.4013% 7 Barita Investment Ltd- Long A/c (Trading) 7,412,595 0.7838% 8 Randy Rowe 6,465,632 0.6837% 9 Douglas Orane 5,000,000 0.5287% 10 Andrew Pairman 3,500,000 0.3701% Total Units Owned by Top 10 Shareholders 861,806,367 Total Issued Capital 945,690,252 Total Percentage Owned by Top 10 Shareholders 91.1299% **Connected Party -Ann-Marie Francis Connected Party 728,181,394 237,000 - - - - - 728,181,394 237,000 - - - - - - - - - - -