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01 Key Performance Indicators — Q1 2026

Group Revenue

$42.6M

▲ 14.2% vs Q1 2025

vs Budget: +$0.6M (+1.4%)

EBITDA

$9.8M

▲ 23.0% EBITDA Margin

vs Budget: 22.8% (+20bps)

Net Profit After Tax

$4.2M

↔ 9.9% margin (flat YoY)

vs Budget: $4.4M (-$0.2M)

Net Debt

$28.4M

▲ $3.2M QoQ (capex)

Net Debt / EBITDA: 2.9x

02 Management Commentary

Revenue $42.6M (+14.2% YoY): Driven by strong performance in Gulf Distribution (+22%) and Technology Services (+18%). Manufacturing was broadly flat vs. prior year, impacted by raw material cost inflation of 9.5% on carbon-based inputs.
EBITDA margin 23.0% (+20bps vs. budget): Cost efficiency programme delivering — headcount rationalisation saved $0.8M in Q1. Partially offset by energy cost inflation (+$0.4M above budget) across all manufacturing facilities.
NPAT $4.2M (-$0.2M vs. budget): Higher-than-budgeted depreciation from the Line 3 expansion coming on stream in January. Expected to normalise from Q2.
Net Debt increased by $3.2M: Entirely capex-driven (Line 3 expansion + logistics hub). Operating cash generation of $6.8M in Q1 ahead of budget ($6.1M).
Q2 2026 guidance: Revenue $44–$46M, EBITDA margin 23–24%. Raw material forward contracts provide cost certainty through June.

Group P&L Summary — Q1 2026 vs Budget

Line Item	Q1 2025	Q1 2026 Actual	Q1 2026 Budget	Variance
Group Revenue	$37.3M	$42.6M	$42.0M	+$0.6M
Gulf Distribution	$14.2M	$17.3M	$16.8M	+$0.5M
Technology Services	$9.8M	$11.6M	$11.2M	+$0.4M
Manufacturing	$8.4M	$8.6M	$9.2M	-$0.6M
Real Estate	$4.9M	$5.1M	$4.8M	+$0.3M
Cost of Sales	-$22.4M	-$25.6M	-$25.0M	-$0.6M
Gross Profit	$14.9M	$17.0M	$17.0M	—
Operating Expenses	-$6.9M	-$7.2M	-$7.4M	+$0.2M
EBITDA	$8.0M	$9.8M	$9.6M	+$0.2M
Depreciation & Amort.	-$2.1M	-$2.6M	-$2.3M	-$0.3M
Net Finance Cost	-$1.4M	-$1.6M	-$1.5M	-$0.1M
Tax	-$1.0M	-$1.4M	-$1.4M	—
Net Profit After Tax	$3.5M	$4.2M	$4.4M	-$0.2M

Revenue Trend — 8 Quarters

Segment Mix — Q1 2026

Cash Flow Summary — Q1 2026

Debt Metrics

Q2 2026 — Forward Look

Revenue guidance: $44–$46M

Gulf Distribution pipeline +$3M vs Q1. Tech Services: 2 new contracts signed in April worth $1.8M ARR.

Raw material contracts locked through June

Carbon black and rubber forward contracts signed Apr 18. Q2 cost certainty achieved. Estimated saving vs. spot: $0.6M.

$4.2M debt maturity — refinancing in progress

Emirates NBD proposal received at SOFR+180bps. Final credit approval expected by May 15. No liquidity risk.

OTIF improvement programme — month 2 of 6

Daily financial refresh implemented in manufacturing. OTIF improved to 81.4% from 74% in May 2025. Target 90% by September.

Manufacturing EBITDA margin — watch item

Q2 budget margin 24.1% at risk due to demand softness in MENA industrial. Scenario planning underway. CFO to update board May 30.

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Built by automateyourfinance.cloud · Illustrative data · Madhav Mohta CA FRM, Ex-Deloitte Finance Transformation

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