Announcement PDF Interim Report 31 December 2025 Green360 Technologies Limited Directors' Report 31 December 2025 1 Directors’ Report The directors present their report, together with the financial statements, on the Group (referred to hereafter as the 'Group') consisting of Green360 Technologies Limited (referred to hereafter as the 'Company' or ‘Green360’) and the entities it controlled at the end of, or during, the half-year ended 31 December 2025. Directors The following persons were directors of Green360 Technologies Limited during the whole of the financial half-year and up to the date of this report, unless otherwise stated: Mr Aaron Banks Executive Chairman Mr Mark Pensabene Non-Executive Director Mr Peter Trinder Non-Executive Director Mr Darren Hedley Non-Executive Director (appointed 6 August 2025) Mr Nicholas Anderson Non-Executive Director (appointed 1 January 2026) Principal activities The principal activities of the Group during the period were refined kaolin production in Victoria and the development and commercialisation of lower carbon cement and concrete products. Review of operations During the half-year ended 31 December 2025, the Company generated A$5.66 million in revenue and recognised a gross profit before depreciation and amortisation of $0.17 million (down 78.0% compared to prior corresponding period). Total sales for the half of $5.66 million was down $0.57 million (9.1%) on the prior corresponding period driven by lower domestic sales. A major customer completed a total site shutdown for preventative maintenance works for a two-month period commencing in December resulting in lower sales over 2Q FY2026 as they drew down on existing stock. The customer has advised they expect to return to normal purchasing levels over the course of 2H FY2026 which is evident from purchases made subsequent to the end of the period. Export sales increased 6.4% on the prior corresponding period as a result of customer conversions in prior periods. The Company intends to expand further into these markets in the coming periods. The Company also continued its investment in research and development activities to commercialise lower carbon cement and concrete binders and products, utilising kaolin and other waste-derived industrial by-products. Several milestones were achieved on this front during the period including the manufacturing of over 600 tonnes of its Eco-Clay product and the delivery of commercial quantities of Eco-Clay via existing supply chains to a national concrete supplier in Melbourne for large scale trials. Additionally, independent testing of Eco-Clay by the University of Melbourne confirmed the product meets the requirements for a Grade 1 pozzolan under AS3582.4:20022. The Company expects to receive its first commercial offtake agreement for Eco-Clay in 1H CY2026. On 6 March 2026, the Company announced it had secured binding commitments from institutional and sophisticated investors to raise $4.5 million before costs. Funds raised from the placement will be used to progress the anticipated commercialisation of Eco-Clay in 1H CY2026 and general working capital purposes. Auditor's independence declaration A copy of the auditor's independence declaration as required under section 307C of the Corporations Act 2001 is set out immediately after this directors' report. This report is made in accordance with a resolution of directors, pursuant to section 306(3)(a) of the Corporations Act 2001. On behalf of the directors Aaron Banks Executive Chairman 11 March 2026 Perth Significant changes in the state of affairs There were no significant changes in the state of affairs of the Group during the financial half-year. RSM Australia Partners is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction. RSM Australia Partners ABN 36 965 185 036 Liability limited by a scheme approved under Professional Standards Legislation RSM Australia Partners Level 32 Exchange Tower, 2 The Esplanade Perth WA 6000 GPO Box R1253 Perth WA 6844 T +61 (0) 8 9261 9100 www.rsm.com.au AUDITOR’S INDEPENDENCE DECLARATION As lead auditor for the review of the financial report of Green360 Technologies Limited for the half-year ended 31 December 2025, I declare that, to the best of my knowledge and belief, there have been no contraventions of: (i) the auditor independence requirements of the Corporations Act 2001 in relation to the review; and (ii) any applicable code of professional conduct in relation to the review. RSM AUSTRALIA Perth, WA TUTU PHONG Dated: 11 March 2026 Partner Green360 Technologies Limited Contents 31 December 2025 3 Consolidated statement of profit or loss and other comprehensive income 4 Consolidated statement of financial position 5 Consolidated statement of changes in equity 6 Consolidated statement of cash flows 7 Notes to the financial statements 8 Directors' declaration 14 Independent auditor's review report to the members of Green360 Technologies Limited 15 General information The financial statements cover Green360 Technologies Limited as a Group consisting of Green360 Technologies Limited and the entities it controlled at the end of, or during, the half-year. The financial statements are presented in Australian dollars, which is Green360 Technologies Limited’s functional and presentation currency. Green360 Technologies Limited is a listed public company limited by shares, incorporated and domiciled in Australia. Its registered office and principal place of business are: Registered office Principal place of business Level 11, 40 The Esplanade 3610 Glenelg Hwy Perth Western Australia 6000 Pittong Victoria 3360 A description of the nature of the Group's operations and its principal activities are included in the directors' report, which is not part of the financial statements. The financial statements were authorised for issue, in accordance with a resolution of directors, on 11 March 2026. Green360 Technologies Limited Interim Report 31 December 2025 The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes 4 Consolidated statement of profit or loss and other comprehensive income For the half-year ended 31 December 2025 Consolidated Note 31 Dec 2025 31 Dec 2024 $ $ Profit or loss from continuing operations Revenue 3 5,666,862 6,243,995 Cost of sales (5,498,237) (5,479,122) Gross profit before depreciation and amortisation 168,625 764,873 Depreciation and amortisation relating to kaolin production (257,277) (302,840) Gross profit/(loss) from operations (88,652) 462,033 Other income 608,629 547,499 Foreign exchange gain/(loss) (11,276) 403 Share-based payments expense 7 333,768 (170,193) Other depreciation and amortisation expenses (114,607) (124,976) Administration and other corporate expenses (2,083,580) (2,073,051) Research and development (311,027) (226,966) Exploration and evaluation expenditure (3,226) (5,059) Loss on extinguishment of loan 5 (200,000) - Loss before income tax expense (1,869,971) (1,590,310) Income tax expense - - Loss after income tax expense for the half-year (1,869,971) (1,590,310) Other comprehensive income Other comprehensive income for the half-year, net of tax - - Total comprehensive loss for the half-year (1,869,971) (1,590,310) Loss for the half-year is attributable to: Owners of Green360 Technologies Limited (1,869,971) (1,590,310) Cents Cents Loss per share for loss attributable to owners of Green360 Technologies Limited Basic earnings per share (0.16) (0.16) Diluted earnings per share (0.16) (0.16) Green360 Technologies Limited Interim Report 31 December 2025 The above statement of financial position should be read in conjunction with the accompanying notes 5 Consolidated statement of financial position As at 31 December 2025 Consolidated Note 31 Dec 2025 30 June 2025 $ $ Assets Current assets Cash and cash equivalents 2,649,418 1,820,826 Trade and other receivables 1,913,812 2,313,742 Inventories 2,042,668 1,847,875 Other financial assets 133,252 133,252 Other assets 545,740 196,725 Total current assets 7,284,890 6,312,420 Non-current assets Property, plant and equipment 4 4,996,942 4,695,275 Mine properties 1,833,902 1,987,262 Mineral interest acquisition and exploration expenditure 3,363,777 3,298,398 Right-of-use assets 170,077 272,118 Other financial assets 2,086,000 2,086,000 Total non-current assets 12,450,698 12,339,053 Total assets 19,735,588 18,651,473 Liabilities Current liabilities Trade and other payables 2,749,834 3,378,585 Borrowings 5 500,000 992,456 Provisions 616,299 641,472 Lease liabilities 210,898 220,805 Interest-bearing liabilities 374,935 180,817 Total current liabilities 4,451,966 5,414,135 Non-current liabilities Provisions 2,390,399 2,493,764 Lease liabilities 109,427 132,975 Interest-bearing liabilities 109,487 199,641 Total non-current liabilities 2,609,313 2,826,380 Total liabilities 7,061,279 8,240,515 Net assets 12,674,309 10,410,958 Equity Issued capital 6 52,506,533 48,231,840 Reserves 7 8,246,496 8,387,867 Accumulated losses (48,078,720) (46,208,749) Total equity 12,674,309 10,410,958 Green360 Technologies Limited Interim Report 31 December 2025 The above statement of changes in equity should be read in conjunction with the accompanying notes 6 Consolidated statement of changes in equity For the half-year ended 31 December 2025 Issued Accumulated Total equity capital Reserves losses $ $ $ $ Balance at 1 July 2024 46,488,046 7,700,253 (42,161,305) 12,026,994 Loss after income tax expense for the half-year - - (1,590,310) (1,590,310) Other comprehensive income for the half-year, net of tax - - - - Total comprehensive loss for the half-year - - (1,590,310) (1,590,310) Transactions with owners in their capacity as owners: Issue of share capital 2,000,000 - - 2,000,000 Share issue costs (256,206) - - (256,206) Share-based payments - 351,665 - 351,665 Balance at 31 December 2024 48,231,840 8,051,918 (43,751,615) 12,532,143 Issued Accumulated Total equity capital Reserves losses $ $ $ $ Balance at 1 July 2025 48,231,840 8,387,867 (46,208,749) 10,410,958 Loss after income tax expense for the half-year - - (1,869,971) (1,869,971) Other comprehensive income for the half-year, net of tax - - - - Total comprehensive (loss) for the half-year - - (1,869,971) (1,869,971) Transactions with owners in their capacity as owners: Issue of share capital 4,700,000 - - 4,700,000 Share issue costs (425,307) - - (425,307) Share-based payments - (141,371) - (141,371) Balance at 31 December 2025 52,506,533 8,246,496 (48,078,720) 12,674,309 Green360 Technologies Limited Interim Report 31 December 2025 The above statement of cash flows should be read in conjunction with the accompanying notes 7 Consolidated statement of cash flows For the half-year ended 31 December 2025 Consolidated Note 31 Dec 2025 31 Dec 2024 $ $ Cash flows from operating activities Receipts from customers 6,332,157 6,084,705 Payments to suppliers and employees (8,202,171) (7,862,891) Interest received 18,669 27,576 Interest paid (63,957) (88,321) Government grants and tax incentives 30,000 410,236 Net cash used in operating activities (1,885,302) (1,428,695) Cash flows from investing activities Payments for exploration and evaluation (64,848) (82,374) Payments for property, plant and equipment (558,520) (256,163) Payments for mine properties - (15,351) Other financial assets - term deposits at bank - - Net cash used in investing activities (623,368) (353,888) Cash flows from financing activities Proceeds from issue of shares 4,000,000 2,000,000 Proceeds from exercise of options - - Payments of share issue costs (237,999) (120,000) Proceeds from borrowings - - Repayment of lease liabilities (108,707) (151,048) Repayment of interest-bearing liabilities (316,030) (333,232) Net cash from financing activities 3,337,264 1,395,720 Net decrease in cash and cash equivalents 828,594 (386,863) Cash and cash equivalents at the beginning of the financial half-year 1,820,824 3,126,425 Effects of exchange rate changes on cash and cash equivalents - - Cash and cash equivalents at the end of the financial half-year 2,649,418 2,739,562 Green360 Technologies Limited Interim Report 31 December 2025 8 Notes to the financial statements Note 1. Material Accounting Policy Information These general purpose financial statements for the interim half-year reporting period ended 31 December 2025 have been prepared in accordance with Australian Accounting Standard AASB 134 'Interim Financial Reporting' and the Corporations Act 2001, as appropriate for for-profit oriented entities. Compliance with AASB 134 ensures compliance with International Accounting Standard 34 'Interim Financial Reporting'. These general purpose financial statements do not include all the notes of the type normally included in annual financial statements. Accordingly, these financial statements are to be read in conjunction with the annual report for the year ended 30 June 2025 and any public announcements made by the Company during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001. The principal accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated. Going Concern The financial statements have been prepared on the going concern basis, which contemplates continuity of normal business activities and the realisation of assets and discharge of liabilities in the normal course of business. As disclosed in the financial statements, the Group incurred a loss of $1,869,971 and had net cash outflows from operating activities and investing activities of $1,885,302 and $623,368 respectively for the half-year ended 31 December 2025. The Directors believe that it is reasonably foreseeable that the Group will continue as a going concern, and that it is appropriate to adopt the going concern basis in the preparation of the financial report after consideration of the forecast cash flows of the Group. The cash flow forecast indicates that the Group expects to have sufficient working capital and other funds available to continue for at least the next twelve-month period ending 31 March 2027. The key assumptions used to derive at a detailed cashflow forecast relate to future sales and costs. Additionally, on 6 March 2026, subsequent to period end, the Company announced it had obtained binding commitments from institutional and sophisticated investors to raise $4.5 million before costs. New or amended Accounting Standards and Interpretations adopted The Group has adopted all of the new or amended Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') that are mandatory for the current reporting period. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted. Note 2. Operating segments Identification of reportable operating segments The Group is organised into four operating segments: kaolin production, research and development, exploration and evaluation, and corporate. These operating segments are based on the internal reports that are reviewed and used by the Board of Directors (who are identified as the Chief Operating Decision Makers ('CODM')) in assessing performance and in determining the allocation of resources. There is no aggregation of operating segments. Research and development was added as a new operating segment during the half-year ended 31 December 2024. The CODM reviews EBITDA (earnings before interest, tax, depreciation and amortisation). The accounting policies adopted for internal reporting to the CODM are consistent with those adopted in the financial statements. The information is reported to the CODM on a monthly basis. Types of products and services The principal products and services of the kaolin production operating segment are the manufacture and sale of refined kaolin in Australia and overseas. Green360 Technologies Limited Interim Report 31 December 2025 9 Notes to the financial statements Operating segment information Research & Exploration Kaolin 31 Dec 2025 Corporate Development & Evaluation Production Total $ $ $ $ $ Revenue Sales to external customers - - - 5,666,862 5,666,862 Total segment revenue - - - 5,666,862 5,666,862 EBITDA (703,222) (311,027) (4,356) (454,568) (1,473,173) Depreciation and amortisation (109,640) (4,785) (182) (257,277) (371,884) Interest revenue 7,391 - - 54,819 62,210 Finance costs (63,054) - - (24,070) (87,124) Loss before income tax expense (868,525) (315,812) (4,538) (681,096) (1,869,971) Income tax expense - - - - - Loss after income tax expense (868,525) (315,812) (4,538) (681,096) (1,869,971) Assets Segment assets 2,588,381 110,040 3,362,519 13,674,648 19,735,588 Liabilities Segment liabilities (1,175,837) - (1,543) (5,883,899) (7,061,279) Research & Exploration Kaolin 31 Dec 2024 Corporate Development & Evaluation Production Total $ $ $ $ $ Revenue Sales to external customers - - - 6,243,995 6,243,995 Total segment revenue - - - 6,243,995 6,243,995 EBITDA (1,164,866) (226,966) (5,810) 248,467 (1,149,175) Depreciation and amortisation (111,093) - (92) (316,631) (427,816) Interest revenue 11,219 - - 63,783 75,002 Finance costs (59,448) - - (28,873) (88,321) Loss before income tax expense (1,324,188) (226,966) (5,902) (33,254) (1,590,310) Income tax expense - - - - - Loss after income tax expense (1,324,188) (226,966) (5,902) (33,254) (1,590,310) Assets Segment assets 2,527,488 10,058 3,304,245 13,678,797 19,520,588 Liabilities Segment liabilities (1,901,933) - (1,977) (5,084,535) (6,988,445) Green360 Technologies Limited Interim Report 31 December 2025 10 Notes to the financial statements Note 3. Revenue Consolidated 31 Dec 2025 31 Dec 2024 $ $ From continuing operations Revenue from contracts with customers Sale of goods 5,666,862 6,243,995 Revenue from continuing operations 5,666,862 6,243,995 Disaggregation of revenue The disaggregation of revenue from contracts with customers is as follows: Consolidated 31 Dec 2025 31 Dec 2024 $ $ Geographical regions Australia and New Zealand 3,260,200 3,980,809 Asia 2,391,222 2,184,247 Rest of the World 15,440 78,939 5,666,862 6,243,995 All revenue is recognised at a point in time. Note 4. Property, plant and equipment Reconciliations Reconciliations of the written down values at the beginning and end of the current half-year are set out below: Land and Leasehold Plant and Buildings Improvement Equipment Total $ $ $ $ Balance at 1 July 2025 586,118 124,253 3,984,904 4,695,275 Additions 17,890 - 553,616 571,506 Disposals - - - - Depreciation expense (18,687) (10,964) (240,188) (269,839) Balance at 31 December 2025 585,321 113,289 4,298,332 4,996,942 Green360 Technologies Limited Interim Report 31 December 2025 11 Note 6. Equity - issued capital Consolidated 31 Dec 2025 30 June 2025 31 Dec 2025 30 June 2025 Shares Shares $ $ Ordinary shares - fully paid 1,211,333,587 1,009,515,406 52,506,533 48,231,840 Movements in ordinary share capital Details Date Shares Issue price $ Balance 30 Jun 2025 1,009,515,406 48,231,840 Shares issued - Placement Tranche 1 18 Aug 2025 146,909,090 0.022 3,232,000 Shares issued - Placement Tranche 2 6 Oct 2025 34,909,091 0.022 768,000 Shares issued - Mortgage Loan Extinguishment 27 Nov 2025 20,000,000 0.035 700,000 Share issue costs - (425,307) Balance 31 Dec 2025 1,211,333,587 52,506,533 Note 7. Equity - reserves Consolidated 31 Dec 2025 30 Jun 2025 $ $ Share based payments reserve 8,246,496 8,387,867 Reconciliations Movements in equity reserves during the current half-year, are set out below: Performance Rights Options Total $ $ $ Balance at 1 July 2025 1,961,374 6,426,493 8,387,867 Share-based payments (333,768) 192,397 (141,371) Balance at 31 December 2025 1,627,606 6,618,890 8,246,496 Notes to the financial statements Note 5. Borrowings Consolidated 31 Dec 2025 30 Jun 2025 $ $ Mortgage loan 500,000 992,456 On 30 November 2023, the Company obtained $1,000,000 in debt funding, from private lender Tember Nominees Pty Ltd. The Company has used its non-core asset, being freehold land it owns at Lal Lal, located in Victoria, as security against the loan. During the current half-year, the Company converted half the mortgage loan to equity, via the issue of 20,000,000 shares at an issue price of $0.025 per share. The remaining loan of $500,000 was extended for a further six-month period ending 29 May 2026, with the interest rate for this period being 11% per annum. As part of the extension, 500,000 options were issued to the lender. A $200,000 loss on extinguishment of the loan has been recorded in the consolidated statement of profit or loss and other comprehensive income, being the difference between the carrying amount of the liability extinguished and the fair value of the shares on the date they were issued. Green360 Technologies Limited Interim Report 31 December 2025 12 Notes to the financial statements Share-based payments reserve The reserve is used to recognise increments and decrements in the fair value of share-based payments. The amounts recognised in relation to performance rights during the period takes into account the probabilities of vesting criteria being met and the expected vesting date, with the unrecognised amount to be expensed over the vesting period. The expense realised in respect to performance rights is intended to reflect the best available estimate of the number of performance rights expected to vest. Options During the current half-year, 10,000,000 options were issued to the lead manager as part of the Placement conducted in August 2025, whilst 500,000 options were issued to the mortgage loan lenders for an extension of the loan. For the options granted during the current half-year, the valuation model inputs used to determine the fair value at the grant date, are as follows: Exercise Share price at Expected Dividend Risk-free Fair value at Grant date Expiry date price grant date volatility yield interest rate grant date 1-Oct-2025 24-Oct-2028 $0.03 $0.033 80% - 3.57% $0.0187 19-Nov-2025 27-Nov-2027 $0.06 $0.031 89% - 3.65% $0.0100 The fair value of the mortgage loan options is $4,988 which has been recognised as finance costs in the consolidated statement of profit or loss and other comprehensive income. The fair value of the lead manager options is $187,309 which has been included in share issue costs. Performance rights For the performance rights granted during the current half-year, the valuation model inputs used to determine the fair value at the grant date, are as follows: Performance Share price Expected Dividend Risk-free Fair value Grant date Expiry date Milestone Number at grant date volatility yield interest rate at grant date 20-Nov-25 10-Dec-28 a 2,000,000 $0.033 90% - 3.71% $0.0287 20-Nov-25 10-Dec-28 b 2,000,000 $0.033 90% - 3.71% $0.0270 20-Nov-25 10-Dec-28 c 2,000,000 $0.033 90% - 3.71% $0.0254 12-Dec-25 14-Jan-29 a 2,500,000 $0.035 90% - 4.12% $0.0310 12-Dec-25 14-Jan-29 b 2,500,000 $0.035 90% - 4.12% $0.0293 12-Dec-25 14-Jan-29 c 2,500,000 $0.035 90% - 4.12% $0.0276 13,500,000 Performance Milestones: (a) The Company’s VWAP being at least $0.065 over 20 consecutive trading days on which the Company’s shares have actually traded. (b) The Company’s VWAP being at least $0.08 over 20 consecutive trading days on which the Company’s shares have actually traded. (c) The Company’s VWAP being at least $0.095 over 20 consecutive trading days on which the Company’s shares have actually traded. 6,000,000 performance rights were issued to directors, while the remaining 7,500,000 relate to other key management personnel. Green360 Technologies Limited Interim Report 31 December 2025 13 Notes to the financial statements Share-based payments expense Total $ Performance rights issued to key management personnel during the current period 5,959 Performance rights issued to key management personnel during prior periods1 (318,354) Performance rights issued to others during the current period - Performance rights issued to others during prior periods2 (21,373) (333,768) 1 This amount is negative as it includes $421,766 of expenses reversed during the period. 2 This amount is negative as it includes $55,297 of expenses reversed during the period. Note 8. Fair value measurement Fair value hierarchy The method and valuation techniques used for the purpose of measuring fair value are unchanged compared to previous reporting period. The carrying value of financial assets and financial liabilities are considered to be a reasonable approximation of their fair value. There were no transfers between levels during the financial half-year. The carrying amounts of trade and other receivables and trade and other payables are assumed to approximate their fair values due to their short-term nature. The fair value of financial liabilities is estimated by discounting the remaining contractual maturities at the current market interest rate that is available for similar financial liabilities. Note 9. Contingent liabilities There were no significant changes in contingent liabilities from the 2025 Annual Report. Note 10. Dividends There were no dividends paid, recommended or declared during the current half-year. Note 11. Events after the reporting period On 20 January 2026, the Company received a cash refund of $441,189 from its R&D tax incentive claim relating to expenditure incurred in the financial year ending 30 June 2025. The refund was recognised as a receivable in the financial statements at 31 December 2025. On 6 March 2026, the Company announced it had secured binding commitments from institutional and sophisticated investors to raise $4.5 million before costs. The issue of approximately 111,500,000 Placement shares will be completed utilising the Company’s Listing Rule 7.1 placement capacity. The remaining 1,000,000 shares will be issued to Non-Executive Director Nicholas Anderson and are subject to Shareholder approval which will be conducted at a General Meeting expected to occur in mid April 2026. Other than the matters discussed above, no other matter or circumstance has arisen since 31 December 2025 that has significantly affected, or may significantly affect the Group's operations, the results of those operations, or the Group's state of affairs in future financial years. Green360 Technologies Limited Directors’ Declaration 31 December 2025 14 Directors’ Declaration In the directors' opinion: ● the attached financial statements and notes comply with the Corporations Act 2001, Australian Accounting Standard AASB 134 'Interim Financial Reporting', the Corporations Regulations 2001 and other mandatory professional reporting requirements; ● the attached financial statements and notes give a true and fair view of the Group's financial position as at 31 December 2025 and of its performance for the financial half-year ended on that date; and ● there are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable. Signed in accordance with a resolution of directors made pursuant to section 303(5)(a) of the Corporations Act 2001. On behalf of the directors Aaron Banks Executive Chairman 11 March 2026 Perth RSM Australia Partners is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction. RSM Australia Partners ABN 36 965 185 036 Liability limited by a scheme approved under Professional Standards Legislation RSM Australia Partners Level 32 Exchange Tower, 2 The Esplanade Perth WA 6000 GPO Box R1253 Perth WA 6844 T +61 (0) 8 9261 9100 www.rsm.com.au INDEPENDENT AUDITOR’S REVIEW REPORT TO THE MEMBERS OF GREEN360 TECHNOLOGIES LIMITED Report on the Half-Year Financial Report Conclusion We have reviewed the accompanying half-year financial report of Green360 Technologies Limited (the Company) and its subsidiaries (the Consolidated Entity), which comprises the consolidated statement of financial position as at 31 December 2025, the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the half-year ended on that date, notes to the financial statements comprising material accounting policy information and other explanatory information, and the directors’ declaration of the Consolidated Entity comprising the company and the entities it controlled at the half-year end or from time to time during the half-year. Based on our review, which is not an audit, we have not become aware of any matter that makes us believe that the half-year financial report of Green360 Technologies Limited is not in accordance with the Corporations Act 2001 including: (a) giving a true and fair view of the Consolidated Entity’s financial position as at 31 December 2025 and of its performance for the half-year ended on that date; and (b) complying with Accounting Standard AASB 134 Interim Financial Reporting and Corporations Regulations 2001. Basis for Conclusion We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity. Our responsibilities are further described in the Auditor’s Responsibilities for the Review of the Half-Year Financial Report section of our report. We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Pr