IPERION (IPR) investor relations material

Executive summary

• Reported a net loss of $294,595 for the year ended 31 March 2026, an improvement from a $455,683 loss in the prior year.

• No sales income was recorded for the year; focus remained on product development and cost control.

• Directors deferred 50% of their fees since January 2026 to preserve cash until positive cash flow is achieved.

Financial highlights

• Total revenue from continuing operations was $0, unchanged from the previous year.

• Net loss improved by 35% year-over-year, primarily due to a $400,000 discount on outsourced manufacturing plant fees.

• Administrative expenses decreased by $23,176 to $294,605, with higher stock exchange costs but lower travel expenses.

• Cash and cash equivalents declined to $155,492 from $425,341 at the prior year-end.

• Net tangible assets per equity security decreased to $0.0001 from $0.0007 year-over-year.

Outlook and guidance

• Efforts continue to secure long-term sales agreements, particularly for Pathoglaze-infused polymer jute bags.

• Directors' fees will remain partially deferred until sufficient sales generate positive cash flow.