• Revenue down 41% to $186,042
• Net loss increased 29.7% to $172,763
• Company in discussions for a potential transaction to meet ASX relisting requirements

SIV Capital Ltd reported a statutory accounting loss of $172,763 for the six months ended 31 December 2025, compared to a loss of $133,157 in the prior corresponding period. Revenue from ordinary activities declined 41% to $186,042. The company remains debt-free, with liabilities comprising normal trade creditors and customer bonds. As at 30 June 2025, the company had carry forward revenue tax losses of $66.3 million and capital losses of $24.5 million. The company confirms that it continues to pursue a transaction referenced in the Chairman's Address at the 2025 AGM, which involves the execution of a confidential non-binding term sheet. The concept of the proposed transaction has varied, requiring additional evaluation, and there are various conditions precedent that need to be met. However, the board believes the nature of the proposed business activities will meet the ASX's re-listing requirements and result in an upside in shareholder value. The company's securities remain suspended from quotation on the ASX, and it will continue to release periodic disclosures to ensure the market is fully informed.