Announcement PDF Annual Report For the year ended 30 June 2026 Table of Contents 01 Chair & CEO’s Letter 02 Directors’ Report 16 Auditor’s Independence Declaration 17 Corporate Governance Statement 27 Financial Report 28 Consolidated Statement of Profit or Loss 29 Consolidated Statement of Comprehensive Income 30 Consolidated Statement of Financial Position 31 Consolidated Statement of Changes in Equity 32 Consolidated Statement of Cash Flows 33 Notes to the Consolidated Financial Statements 61 Consolidated Entity Disclosure Statement 62 Directors’ Declaration 63 Independent Auditor’s Report 67 ASX Additional Disclosure 69 Corporate Directory Change Financial partners with clients to provide simple, flexible, and fast to market payment solutions and services. Postal Address GPO Box 1322, Brisbane QLD 4001 Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Change Financial Limited Chair & CEO’s Letter Dear Shareholders, On behalf of Change Financial Limited (Change Financial or the Company), we are pleased to present our Annual Report for the year ended 30 June 2026. During FY26, we remained focussed on executing our strategic plan, which delivered strong financial and operational outcomes. Disciplined execution, together with our focus on profitable growth, translated into significantly improved financial performance for shareholders. Our strategic plan centres on becoming the chosen provider of payments solutions in our target markets. Key achievements during the year included: • Onboarded and launched new clients onto the Vertexon Payments as a Service (PaaS) platform, including two leading, rapidly growing fintechs; • Released new features and functionality that strengthened the sales pipeline and deepened engagement with existing PaaS clients; • Continued to scale the PaaS platform, processing US$630 million during the year, delivering a material improvement in PaaS margins; • Signed five new partnership agreements across Vertexon and PaySim to expand our distribution reach and create new revenue opportunities; and • Completed the first phase of the PaySim modernisation project, which is expected to support sales and revenue growth. Over the past three years, we have secured new blue-chip clients, particularly for our PaaS platform, contributing to a three-year revenue CAGR of 28%. During this period, we also simplified our operating model and achieved material efficiencies. Together, these initiatives supported a significant improvement in profitability and cash flow in FY26. In FY26, Change Financial delivered revenue of US$18.2 million (A$26.0 million1), an increase of 21% compared with the prior year. Underlying Earnings Before Interest, Tax, Depreciation and Amortisation (Underlying EBITDA) increased to US$3.3 million (A$4.7 million), up approximately 17 times on the prior year result. Both results were in line with our upgraded market guidance. Cash flows from operating activities nearly doubled to US$1.5 million (A$2.1 million) for the year, underscoring the growing strength of our business model. Looking ahead, we enter FY27 with clear priorities and a stronger financial and operational base. We expect growth to be driven primarily by Vertexon PaaS, particularly through securing new clients in Australia, and by PaySim as we commercialise opportunities through our recently expanded partner distribution channel. The PaaS business enters FY27 with strong momentum following record transaction activity and revenue in June. We expect further growth as we onboard four contracted clients, while a further four prospective clients are in the final stages of contracting. As the PaySim modernisation project advances, we are continuing to roll out its enhancements to existing and prospective clients to support growth. We would like to thank our valued clients, partners and employees, all of whom are central to the success and future of our Company. To the Change Financial team, thank you for your commitment and dedication as we work to become the chosen provider of payments solutions in our target markets. Finally, we thank our shareholders for their continued support. We look forward to sharing our progress and key achievements in the year ahead. Sincerely, Geoffrey Sam OAM Tony Sheehan Chair Chief Executive Officer 1. AUD/USD = 0.70, all AUD amounts are converted for representation purposes to assist the reader. Annual Report 2026 changefinancial.com 01 Directors’ Report The Directors present their report together with the financial statements of Change Financial Limited (the Company) consisting of Change Financial Limited and the entities it controlled (Group) at the end of or during the year ended 30 June 2026. Directors The following persons were Directors of the Company during the whole of the financial year and up to the date of this report unless otherwise stated: • Geoffrey Sam (Chair); • Thomas Russell (Executive Director); • Ian Leijer (Non‑executive Director); and • Michael Giles (Non‑executive Director – resigned 31 March 2026). Principal Activities The Group’s principal activity during the year continued to be the commercialisation and ongoing development of its payments management platform and payment testing solution. The Company is a global fintech developing innovative and scalable payments technology through two core products: • Vertexon: physical, digital and virtual card issuing and transaction processing; and • PaySim: payment testing solution. Review of Operations Highlights The Company’s strategy remains firmly focussed on providing simple, flexible and fast to market technology solutions and services globally with a focus on Australia, New Zealand and SE Asia. The Group has successfully completed substantial foundational work on the Vertexon and PaySim products and strengthened operational capabilities which has set the Group up to deliver sustainable growth. Key operational highlights for the year include: • Delivered new product features and reached major product development milestones, including: – Completed Phase 1 of the PaySim modernisation project which is expected to drive future growth; – Continued to release new product features and functionality for PaaS clients driving increased client stickiness, revenue and margin expansion. • Increased sales and product adoption with active cards up 104% on prior year to over 150,000 cards, and growing the number of transactions and gross transaction volume 17% and 16% respectively; • Launched a number of high growth clients and signed new clients that are currently onboarding to the PaaS platform; and • Significantly completed the wind down of the loss‑making US operations which has strengthened the Group’s financial position and enabled the business to focus on winning in markets where there are attractive near‑term opportunities. These achievements contributed to the Group’s significantly improved financial performance for the year. The Group delivered revenue of US$18.2 million in financial year 2026, an increase of 21% on the prior year. Notably, 73% of revenue was derived from recurring sources, providing a solid base to deliver incremental future revenue growth. Further, positive cash flows from operating activities almost doubled to US$1.5 million for the year. Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 02 Directors’ Report (Continued) Key risks The Group is exposed to a number of risks including regulatory, operational, financial, technological and broader market factors. These risks may impact on the Group’s ability to achieve financial and operational targets. The Group manages these risks through the senior leadership team with oversight from the Board. Key risk management policies are reviewed and approved by the Board of Directors (Board) and implemented by the senior leadership team. Some of the key risks include: • Product commercialisation – revenue growth is dependent on the ability to commercialise new products. The Vertexon PaaS platform is live and operational in Australia and New Zealand with over 150,000 active cards on the platform. Whilst the Group has commenced generating revenue from the Vertexon PaaS platform, continued future revenue growth is dependent on growing the client base and increasing volumes. • Ability to scale – the ability to scale the business is key to driving profitable future growth. The Group is focused on growing in pre‑defined core target markets with the goal of achieving scale in these regions. • General financial – the Group is subject to financial risks including increased operational costs, reduced client pricing, and access to equity and debt sources. The Group manages its financial risk by regularly monitoring and forecasting financial performance, cashflows and capital requirements. • Competition – the Group operates in a competitive market with other companies providing similar services. The Group mitigates this risk through product and service differentiation and entering long‑term contracts with clients where possible. • Technology – the Group is subject to technology related risks which may impact on financial, operational and reputational value. Technology risks include cyber‑attacks which have the potential to impact the Group and its clients. The Group mitigates these risks by continuing to invest in IT systems, training and testing. • Operational – the Vertexon PaaS offering, particularly card issuing, requires different skill sets and business operations to ensure success. Card issuing also introduces new risks to the business particularly in relation to treasury, fraud and compliance. The Group has appointed experienced individuals with the requisite skills in these areas to mitigate risk associated with card issuing. • Regulatory – the Group operates in more than 40 countries and provides card issuing (which is a regulated activity) in New Zealand and Australia. The Group has a dedicated compliance function, assisted by specialist external advisors, which is responsible for ensuring the Group complies with existing regulations and any future changes. The Syntax Warning: Invalid Font Weight Group closely monitors regulatory requirements to ensure current and future compliance and to enable the Group to respond to upcoming changes as and when required. Significant changes in the state of affairs No significant changes in the state of affairs other than as set out in the Review of Operations above. Matters subsequent to the end of the financial year No matter or circumstance has arisen since the end of the financial year that has significantly affected, or may significantly affect, the operations of the Group, the results of those operations, or the state of affairs of the Group in future financial years. Likely developments and expected results of operations Refer to the Review of Operations for further details. Annual Report 2026 changefinancial.com 03 Directors’ Report (Continued) Information on Directors Geoffrey Sam, OAM (Non‑executive Chair) Experience and expertise Geoffrey is a highly experienced company director and currently serves as Chair of Earlypay Limited (ASX:EPY). Prior to his appointments to ASX listed companies, Geoffrey undertook numerous Chief Executive positions at Adelaide based hospitals. He is currently the Co‑Founder and Director of HealtheCare Australia Pty Ltd, a privately owned health care company comprising a portfolio of 18 hospitals. Geoffrey holds a Bachelor of Commerce (Accounting and Finance) and a Master of Health Administration from the University of New South Wales, a Master of Arts (Economics and Social Studies) from the University of Manchester UK and is a Fellow of the Australian Institute of Company Directors. Other current ASX directorships Earlypay Limited (ASX:EPY) (appointed 10 March 2015) IDT Australia Limited (ASX:IDT) (appointed 10 October 2022) Former ASX directorships in last three years Paragon Care Limited (ASX:PGC) (appointed 3 June 2016, resigned 4 June 2024) Current Company shareholding Ordinary shares – 4,933,352 Performance rights – Nil Options – Nil Thomas Russell (Executive Director) Experience and expertise Thomas has more than 15Syntax Warning: Invalid Font Weight years’ experience as an investor, corporate advisor, director and executive working across a range of industries with a focus on growth companies in the technology, finance, industrial, energy and resource sectors. Working with both listed and unlisted emerging companies, Thomas is highly experienced in raising capital, setting business strategy, executing M&A and takeover transactions, managing operations, as well as launching technology platforms. Thomas holds a Bachelor of Commerce (Finance) and a Bachelor of Economics (Quantitative Methods) from the University of Queensland, Australia. Other current ASX directorships None Former ASX directorships in last three years None Special responsibilities None Current Company shareholding Ordinary shares – 4,000,000 Performance rights – 8,900,000 Options – Nil Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 04 Directors’ Report (Continued) Ian Leijer (Non‑executive Director) Experience and expertise Ian has been closely involved with the Company since its inception. Ian is a Chartered Accountant with over 25 years’ experience in financial analysis, corporate transactions, business strategy and business management. He was CFO and Company Secretary for over 10 years of former ASX listed company Avatar Industries Limited which operated globally in a number of diverse industries including mining services, electronics distribution, fabrication of building products and printing. Ian started his career with Price Waterhouse specialising in corporate transactions and valuations before joining a boutique investment bank. Ian currently works with a number of entities on business analysis, capital raising (debt & equity) and general management. Ian also holds a Bachelor of Economics from the University of Sydney, Australia. Other current ASX directorships None Former ASX directorships in last three years None Special responsibilities None Current Company shareholding Ordinary sharesSyntax Warning: Invalid Font Weight – 8,001,262 Performance rights – Nil Options – Nil Company Secretary The Company Secretary is Mr. Adam Gallagher. Experience and expertise Adam is a highly experienced company secretary, director and executive with a broad corporate skillset and provides governance services to listed companies through his firm Applied Corporate Governance Partners. He has previously held officeholder roles at ASX listed technology companies. Adam holds a Bachelor of Economics, Master in Commerce, Graduate Diplomas in Information Systems and Applied Corporate Governance and is a Fellow of the Governance Institute of Australia. Annual Report 2026 changefinancial.com 05 Directors’ Report (Continued) Meetings of Directors The number of meetings of the Board held during the year ended 30 June 2026, and the number of meetings attended by each Director were: Full meetings of Directors Number attended Number eligible to attend Geoffrey Sam 11 11 Thomas Russell 11 11 Ian Leijer 11 11 Michael Giles 8 8 The responsibilities outlined in the Audit and Risk Management Charter and Nomination and Remuneration Charter are undertaken by the full Board. Remuneration report (audited) The Directors are pleased to present the Company’s 2026 remuneration report which sets out remuneration information for the Company’s Non‑executive Directors, Executive Directors and the Group’s other key management personnel. Non‑executive director remuneration policy The shareholders of the Company on 11 August 2015 approved, for the purposes of the ASX Listing Rules and the Group’s Constitution, an increase in the maximum aggregate annual Non‑executive Directors’ fees to A$500,000, with such fees to be allocated to the Non‑executive Directors as the Board may determine. Executive remuneration policy and framework The objective of the Group’s executive reward framework is to ensure reward for performance is competitive and appropriate for the results delivered. The framework aligns executive reward with achievement of strategic objectives and the creation of value for shareholders and conforms with market practice for delivery of reward. The Board ensures that executive reward satisfies the following key criteria for good reward governance practices: • competitive and reasonable, enabling the Group to attract and retain key talent; • aligned to the Group’s strategic and business objectives and the creation of shareholder value; • performance linkage/alignment of executive compensation; • transparent; • acceptable to shareholders; • aligned to shareholders’ interests; • attracts and retains high calibre executives; • aligned to program participants’ interests; • rewards capability and experience; and • provides recognition for contribution. Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 06 Directors’ Report (Continued) The executive remuneration and reward framework has three components: • base pay and benefits, including superannuation; • short‑term incentives; and • long‑term incentives. (a) Elements of remuneration base pay and benefits Executives are offered a competitive base pay that comprises the fixed component of pay and rewards. Base pay for executives is reviewed annually to ensure the executive’s pay is competitive with the market. An executive’s pay is also reviewed on promotion. There are no guaranteed base pay increases included in any executives’ contracts. (b) Details of remuneration Details of the remuneration of the Directors and the key management personnel of the Group (as defined in AASB 124 Related Party Disclosures) are set out in the following tables. The key management personnel of the Company during the year includes the Directors as listed below: • Geoffrey Sam (Chair); • Thomas Russell (Executive Director); • Ian Leijer (Non‑executive Director); and • Michael Giles (Non‑executive Director – resigned 31 March 2026). In addition to the Directors, the following executives that report directlySyntax Warning: Invalid Font Weight to the Board or Chief Executive Officer (CEO) are Key Management Personnel: • Tony Sheehan (Chief Executive Officer) – appointed Chief Financial Officer 19 July 2021 and subsequently appointed Chief Executive Officer effective 3 July 2023; • Arnold Lee (Chief Technology Officer) – appointed 1 September 2021; and • Jennifer Mateer (Chief Commercial Officer) – appointed 2 April 2024. Annual Report 2026 changefinancial.com 07 Directors’ Report (Continued) The following table shows details of the remuneration expense recognised for the Group’s executive key management personnel for the current and previous financial year measured in accordance with the requirements of the accounting standards. 2026 Short‑Term Benefits Post- Employment Benefits Long‑Term Benefits Share‑Based Payments Total Proportion of Remuneration Performance Based Name Cash salary and fees US$ Non-monetary benefits US$ US$ US$ US$ US$ % Non‑executive Directors Geoffrey Sam 33,961 – – – – 33,961 – Ian Leijer 33,961Syntax Warning: Invalid Font Weight – – – – 33,961 – Michael Giles1 25,150 – – – – 25,150 – Subtotal 93,072 – – – – 93,072 – Executive Directors Thomas Russell 253,543 – – – 102,629 356,172 28.8 Subtotal 253,543 – – – 102,629 356,172 28.8 Other Key Management Personnel Tony Sheehan 299,503 – 20,428 4,013 88,429 412,373 36.1 Arnold Lee 185,336 – 5,852 – 47,807 238,995 27.1 Jennifer Mateer 197,089 – 18,959 2,712 42,857 261,617 28.8 Subtotal 681,928 – 45,239 6,725 179,093 912,985 31.7 Total 1,028,543 – 45,239 6,725 281,722 1,362,229 28.8 1. Mr. Giles was appointed 31 March 2025 and resigned on 31 March 2026. Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 08 Directors’ Report (Continued) 2025 Short‑Term Benefits Post- Employment Benefits Long‑Term Benefits Share‑Based Payments Total Proportion of Remuneration Performance Based Name Cash salary and fees US$ Non-monetary benefits US$ US$ US$ US$ US$ % Non‑executive Directors Geoffrey Sam 32,355 – – – – 32,355 – Ian Leijer 32,355 – – – – 32,355 – Michael Giles1 8,084 – – – – 8,084 – Edward Grobler2 24,271 – – – – 24,271 – Alastair Wilkie3 13,878 – – – – 13,878 – Subtotal 110,943 – – – – 110,943 – Executive Directors Thomas Russell 227,410 – – – 66,570 293,980 22.6 Subtotal 227,410 – – – 66,570 293,980 22.6 Other Key Management Personnel Tony Sheehan 265,475 – 19,436 3,753 60,368 349,032 29.1 Arnold Lee 179,685 – 4,991 – 30,183 214,859 20.2 Jennifer Mateer 173,103 – 17,122 2,492 8,359 201,076 15.1 Subtotal 618,263 – 41,549 6,245 98,910 764,967 22.9 Total 956,616 – 41,549 6,245 165,480 1,169,890 20.7 1. Mr. Giles was appointed 31 March 2025. 2. Mr. Grobler passed on 8 April 2025. 3. Mr. Wilkie retired as Chief Executive Officer and Managing Director effective 7 July 2023 from which he continued as a Non‑executive Director until he retired from the Board effective 21 NovemberSyntax Warning: Invalid Font Weight 2024. The value of options and/or performance rights issued to Directors and employees as remuneration is expensed over the vesting period which may be a number of years. Therefore, the amount for share‑based payments is not a cash expense and represents the expense recognised in that financial year for options and/or performance rights granted as remuneration in that year and prior years. Negative amounts are the options forfeited but not yet vested at the time of forfeiture. In the current year, a portion of remuneration for the Key Management Personnel are performance-related. Performance-related remuneration is based on achieving certain financial and operational targets that are aligned to the success of the Group. The Group undertakes a formal process to assess actual results achieved relative to the targets set to determine an individual’s eligibility for performance-related remuneration. Annual Report 2026 changefinancial.com 09 Directors’ Report (Continued) (c) Service agreements Thomas Russell (Executive Director) • Term of agreement – no fixed term; • Annual director fee of A$60,000 payable monthly on pro rata basis; • Reimbursement of specified expenses incurred in providing the services; • Can participate under the Group ESOP (refer details in subsection (d) below); and • Payment for services outside the normal scope of the ordinary duties of the Director at a rate of A$1,600 per day through Runyon Capital Pty Ltd. Tony Sheehan (Chief Executive Officer) • Term of agreement – no fixed term; • Base salary of A$352,749 per annum (plus statutory superannuation contributions) which is reviewed annually; • An annual incentive bonus of 25% of base salary, payable subject to satisfactory achievement of KPIs including financial and non-financial targets; • Can participate under the Group ESOP (refer details in subsection (d) below); and • Termination – six months’ notice by either party except for serious misconduct where the Group can terminate immediately. Arnold Lee (Chief Technology Officer) • Term of agreement – no fixed term; • Base salary of NZ$300,000 per annum (plus statutory KiwiSaver contributions) which is reviewed annually; • An annual incentive bonus of NZ$30,000, payable subject to satisfactory achievement of KPIs including financial and non-financial targets; • Can participate under the Group ESOP (refer details in subsection (d) below); and • Termination – three months’ notice by either party except for serious misconduct where the Group can terminate immediately. Jennifer Mateer (Chief Commercial Officer) • Term of agreement – no fixed term; • Base salary of A$236,900 per annum (plus statutory superannuation contributions) which is reviewed annually; • An annual incentive bonus of 20% of base salary, payable subject to satisfactory achievement of KPIs including financial and non-financial targets; • Can participate under the Group ESOP (refer details in subsection (d) below); and • Termination – three months’ notice by either party Syntax Warning: Invalid Font Weight except for serious misconduct where the Group can terminate immediately. (d) Equity instrument disclosures relating to key management personnel (i) Options issued to key management personnel as remuneration There were no options issued to key management personnel during the year ended 30 June 2026. (ii) Option Holdings There were no options in the Company held during the financial year by any Director of the Company or Key Management Personnel of the Group, including their personally related parties. Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 10 Directors’ Report (Continued) (iii) Performance Rights The Company has a performance rights plan for eligible participants. The numbers of performance rights in the Company held during the financial year by each Director of the Company and Key Management Personnel of the Group, including their personally related parties, are set out below. 2026 Name Balance at the start of the period Granted during the year Cancelled during the year Lapsed & forfeited during the year Exercised during the year Balance at the end of the period Total vested and exercisable at 30 June 26 Un- exercisable at 30 June 26 Directors Geoffrey Sam – – – – – – – – Thomas Russell 5,400,000 4,500,000 – – (1,000,000) 8,900,000 – 8,900,000 Ian Leijer – – – – – – – – Michael Giles – – – – – – – – Other Key Management Personnel Tony Sheehan 5,400,000 4,500,000 – (1,000,000) (1,000,000) 7,900,000 – 7,900,000 Arnold Lee 2,700,000 2,550,000 – (500,000) (500,000) 4,250,000 – 4,250,000 Jennifer Mateer 1,200,000 2,550,000 – – – 3,750,000 – 3,750,000 Total 14,700,000 14,100,000 – (1,500,000) (2,500,000) 24,800,000 – 24,800,000 During the period, performance rights were granted across equal tranches with an exercise price of nil upon satisfaction of performance price hurdles as detailed below and service conditions (i.e. remaining employed or engaged by the Group). The performance hurdles relate to the 15‑day volume weighted average price of the Company’s shares over various periods. The key terms for performance rights granted during the year ended 30 June 2026 included: Tranche 1 Tranche 2 Tranche 3 Valuation (grant) date 20 November 2025 20 November 2025 20 November 2025 Testing date Anytime between the issue date and 21 September 2027 Anytime between 1 September 2027 and 21 September 2028 Anytime between 1 September 2028 and 21 September 2029 Exercise/expiry date 21 September 2027 21 September 2028 21 September 2029 Time to maturity (years) 1.84 2.84 3.84 Performance price hurdle A$0.10 A$0.125 A$0.15 Number of performance rights granted1 8,650,000 8,650,000 8,650,000 Exercise price Nil Nil Nil Fair value per performance right (A$) 0.0565 0.0545 0.0542 Fair value per performance right (US$) 0.0384 0.0370 0.0368 1. Of the 25,950,000 performance rights granted during the year, 14,100,000 were granted to Key Management Personnel, with the balance grantedSyntax Warning: Invalid Font Weight to other employees of the Group Annual Report 2026 changefinancial.com 11 Directors’ Report (Continued) (iv) Share holdings The numbers of shares in the Company held during the financial year by each Director of the Company and Other Key Management Personnel of the Group, including their personally related parties, are set out below. There were no shares granted during the reporting period as compensation. Year to 30 June 2026 Balance at the start of the period Purchased (Disposed) Options/ Performance Rights exercised Balance at appointment/ (resignation) Balance at the end of the period Directors Geoffrey Sam 4,219,066 714,286 – – 4,933,352 Thomas Russell 2,500,000 500,000 1,000,000 – 4,000,000 Ian Leijer 7,286,976 714,286 – – 8,001,262 Michael Giles 137,000,000 (137,000,000) – – – Other Key Management Personnel Tony Sheehan 1,214,689 285,714 1,000,000 – 2,500,403 Arnold Lee – – 500,000 – 500,000 Jennifer Mateer – 142,857 – – 142,857 (e) Other Transactions with Key Management Personnel There were no other transactions with Key Management Personnel and their associated entities in FY26. (f) Additional Information The table below summarises the factors that are considered to affect total shareholder return for the current year and prior four years. The total remuneration cost of the key management personnel, revenue and profit/(loss) after tax, earnings per share (EPS), dividends paid or declared, and the closing price of ordinary shares on ASX at year end. Financial Year Total Remuneration US$ Revenue US$ Profit/(loss) after tax US$ EPS US$ Dividends cents Share Price $A 2022 1,371,570 8,316,419 (3,768,493) (0.009) 0.0 0.057 2023 1,163,442 8,709,090 (2,918,427) (0.005) 0.0 0.042 2024 897,883 10,568,611 (2,569,771) (0.004) 0.0 0.070 2025 1,169,890 15,020,274 (1,942,366) (0.003) 0.0 0.062 2026 1,362,228 18,222,174 491,413 0.001 0.0 0.076 End of Remuneration Report Suite 3E, Level 3, 340 Adelaide Street Brisbane QLD 4000, Australia Postal Address GPO Box 1322, Brisbane QLD 4001 Change Financial Limited 12 Directors’ Report (Continued) Shares under option There are no unissued ordinary shares of the Company under option at the date of this report. No shares were issued during the financial year or subsequent to balance date as the result of the exercise of options (2025: 500,000). No amounts remain unpaid. Shares subject to performance rights The Company has a performance rights plan for eligible participants. Performance rights were granted to senior exe