• Revenue down 13.8% to $315,318
• Loss after tax up 328.8% to $133,157
• Net tangible assets per share increased to 17.25 cents

SIV Capital Limited reported a statutory accounting loss of $133,157 for the six months to 31 December 2024, up 328.8% from the prior corresponding period. Revenue declined 13.8% to $315,318. The company remains debt-free, with liabilities comprising normal trade creditors and customer bonds. As at 30 June 2024, the company had carry forward revenue tax losses of $66.1 million and capital losses of $24.5 million. Cashflow from normal operating activities, including rental asset income, bad debts recovered, an insurance payout and interest, was $268k positive for the half-year. The company continues to evaluate a small number of acquisition prospects, with a focus on ensuring the continuing ownership requirements for the utilization of tax losses can be met, along with evidence of a profitable history and growth prospects to enable the utilization of franking credits. SIV Capital's securities were suspended from quotation on 18 December 2024 as ASX determined the company's operations were not adequate to warrant continued quotation.