NUMERAL LIMITED - Cautionary Announcement - Intended Restatement of Audited Results for the Year Ended 28 February 2025

Cautionary Announcement - Intended Restatement of Audited Results for the Year Ended 28 February 2025

NUMERAL LTD
(Incorporated in the Republic of Mauritius)
(Registration number: 098177 C1/GBL)
Primary Listing SEM share code: GOLI.N0000
Secondary Listing JSE share code: XII
ISIN: MU0330N00004
("the Company" or "Numeral")

CAUTIONARY ANNOUNCEMENT – INTENDED RESTATEMENT OF AUDITED RESULTS FOR THE YEAR
ENDED 28 FEBRUARY 2025

In accordance with paragraph 6.23 of the JSE Listings Requirements, shareholders are advised
that pursuant to a detailed Pro Active Monitoring Review by the JSE, the Company intends
restating its financial results for the year ended 28 February 2025 in conjunction with the
publication of the audited results for the year ended 28 February 2026 ("2025 Restatement"). A
large element of the intended 2025 Restatement will arise from the acquisition accounting for the
recovery of the 50% interest in Cryo-Save South Africa. The Company has undertaken a detailed
internal review process, supported by external IFRS technical advisors (WConsulting), and has
prioritised the preparation of amended financial information.

The Company advises that, based on the restatement work performed to date, the required
amendments are not expected to result in a material adverse impact to the overall financial
condition or performance of the Company. The restatements are primarily driven by the
application of appropriate IFRS measurement and presentation requirements rather than
underlying changes to the economic substance of the Group's operations.

Whilst no material adverse impact is expected to the earnings of the Group, material amendments
are expected to line items of the Statement of Financial Position and corrections are expected to
the Statement of Cash Flows.

Shareholders are also advised that the 2025 Restatement will result in a restatement of the
quarterly financial information reported for the periods ending 31 May 2025, 31 August 2025 and
30 November 2025. A separate announcement in this regard will be published following the
publication of the audited results for the year ended 28 February 2026.

Due to the material amendments and intended 2025 Restatement noted above, shareholders are
advised to exercise caution when trading in the Company's shares until the audited results for the
year ended 28 February 2026, incorporating the 2025 Restatement, are published. The Company
is aiming to publish audited results by 31 May 2026.

Johannesburg
22 April 2026

SPONSOR
AcaciaCap Advisors Proprietary Limited

Date: 22-04-2026 05:00:00
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