IPERION (IPR) Investor presentation summary

Meeting formalities and resolutions

• Virtual meeting attendance was open to all interested parties and recorded for transparency.

• Voting was conducted electronically, with provisions for late submissions until 4pm on the meeting day.

• Three resolutions passed: re-election of two directors (one independent, one non-independent) and auditor fee authorization, each with over 99% approval.

Financial performance and position

• Interest income declined due to lower rates and deposit values.

• Received a $250,000 discount on fixed outsource plant expense; prior year included $100k establishment cost.

• Administrative expenses decreased, mainly from reduced stock exchange fees and marketing.

• Impairment expense on trademark intangibles is expected to reverse with future sales.

• Net assets and cash/term deposits decreased significantly year-on-year.

Operational progress and cash conservation

• Marketing and product trials continued in South East Asia, Europe, and the Middle East.

• Pathoglaze trademark registrations completed under the Madrid protocol.

• Vendor fully discounted the annual fee for the pilot outsource facility, supported by research grants.

• Directors deferred 50% of their fees from November 2025 until positive cashflow is achieved.