Announcement PDF 1 APPENDIX 4E Intelligent Monitoring Group Limited F Y 2 6 F I N A L R E P O R T 1. COMPANY DETAILS Name of entity: Intelligent Monitoring Group Limited ABN: 36 060 774 227 Reporting period: For the year ended 30 June 2026 Previous period: For the year ended 30 June 2025 2. RESULTS FOR ANNOUNCEMENT TO THE MARKET Dividends Comments There were no dividends paid, recommended or declared during the current financial period. $000's Revenues from ordinary activities increased by 16.5% to 203,656 Adjusted EBITDA (refer to reconciliation below) increased by 14.5% to 43,951 Profit from ordinary activities after tax attributable to the owners of Intelligent Monitoring Group Limited increased by 104.6% to 999 Profit for the year attributable to the owners of Intelligent Monitoring Group Limited increased by 104.6% to 999 Adjusted Earnings Per Share The directors consider Adjusted Earnings Per Shares (AEPS) to reflect the underlying performance of the business per share. AEPS is a financial measure not prescribed by Australian Accounting Standards ('AAS') and represents the profit under AAS adjusted for amortisation of customer contracts and significant expenses. AEPS is a key measurement used by management and the board to assess and review business performance and accordingly the table below provides a reconciliation reported Earnings Per Share and Adjusted Earnings per share. EPS (adj) Adjusted Earning per share of 6.01 cents (refer to reconciliation below) 2 3. NET TANGIBLE ASSETS Reporting period Previous period Cents Cents Net tangible assets per ordinary security (16.60) (13.67) Right-of-use assets have not been treated as intangible assets for the purposes of the tangible asset calculation. Consolidated 2026 ($'000) 2025 ($'000) Profit/(loss) before income tax from continuing operations 866 (14,995) Finance costs 8,497 19,480 Depreciation and amortisation in cost of services 19,660 15,797 Depreciation and amortisation expense 3,475 6,651 EBITDA 32,498 26,933 Adjustments Impairment of receivables 2,993 2,850 Impairment of assets 2,667 4,373 Business acquisition, integration and restructuring costs 4,807 3,820 Share-based payment expense 1,965 947 Interest income (979) (553) Adjusted EBITDA 43,951 38,370 For further details refer to 'Annual Report - 30 June 2026' that follows this Appendix 4E. Adjusted EBITDA The directors consider Adjusted EBITDA to reflect the core earnings of the Group. Adjusted EBITDA is a financial measure not prescribed by Australian Accounting Standards ('AAS') and represents the profit under AAS adjusted for non-cash and significant expenses. Adjusted EBITDA is a key measurement used by management and the board to assess and review business performance and accordingly the table below provides a reconciliation between loss before income tax benefit and Adjusted EBITDA. Consolidated 2026 ($'000) 2025 ($'000) 999 (21,868) 10,119 14,142 2,993 2,850 2,667 4,373 4,807 3,820 1,965 947 23,550 4,264 391,821,299 334,623,810 Profit/(loss) after income tax benefit from continuing operations Adjustments Amortisation Impairment of receivables Impairment of assets Business acquisition, integration and restructuring costs Share-based payment expense Adjusted Profit/(loss) after income tax from continuing operations Weighted Average Number of Shares (note 35) Adjusted earnings per share (cents per share) 6.01 1.27 3 5. DIVIDEND REINVESTMENT PLANS Not applicable. 6. DETAILS OF ASSOCIATES AND JOINT VENTURE ENTITIES Not applicable. 7. FOREIGN ENTITIES Details of origin of accounting standards used in compiling the report: Not applicable. 8. AUDIT QUALIFICATION OR REVIEW Details of audit/review dispute or qualification (if any): The financial statements have been audited and an unqualified opinion has been issued. The auditor’s report contains a paragraph addressing material uncertainty related to going concern. 9. ATTACHMENTS Details of attachments (if any): The Annual Report of Intelligent Monitoring Group Limited for the year ended 30 June 2026 is attached. 10. SIGNED As authorised by the Board of Directors. Signed Date: 26 August 2026 Dennison Hambling Managing Director 4. CONTROL GAINED OVER ENTITIES Name of entities (or group of entities) Western Advance Pty Ltd (“WAPL”) Date control gained 1 September 2025 Name of entities (or group of entities) B.N.P. Securities Pty Ltd (‘BNP”) Date control gained 1 October 2025 Name of entities (or group of entities) BlueSky Holdco Limited, renamed IMG Holdings NZ Limited Date control gained 29 May 2026 FY26 ANNUAL REPORT 30 JUNE 2026 ABN 36 060 774 227 5 Table of contents 5 FINANCIAL STATEMENTS 47 Consolidated statement of profit or loss and other comprehensive income 48 Consolidated statement of financial position 50 Consolidated statement of changes in equity 51 Consolidated statement of cash flows 52 Notes to the consolidated financial statements 53 Consolidated entity disclosure statement 118 Directors' declaration 119 Independent auditor's report to the members of Intelligent Monitoring Group Limited 120 Shareholder information 122 OVERVIEW 5 IMG Overview 6 Corporate directory 8 Chairman's letter 10 Managing Director's letter 11 IMG Businesses 14 Directors’ Report 22 Auditor’s Independence Declaration 46 6 Who We Are Intelligent Monitoring Group (ASX: IMB) is Australasia's leading technology-enabled security, life safety and monitoring solutions provider, protecting more than 200,000 residential, commercial and government customers across Australia and New Zealand. The Group operates a portfolio of trusted businesses that span the entire security and life safety value chain. Through Intelligent Monitoring Solutions (IMS), IMG provides wholesale monitoring services to more than 800 independent security providers, supported by resilient, A1/R1A-graded monitoring centres and market- leading technology. ADT delivers integrated security, life safety and monitoring solutions directly to homes, businesses and government customers through one of the region's most recognised security brands. Wormald New Zealand is a leading provider of fire protection services, specialising in the inspection, testing, servicing and maintenance of fire suppression and life safety systems, helping businesses and critical infrastructure maintain compliance while protecting people and property. Signature Security Group complements the portfolio by partnering with independent security businesses, providing installation, field services and operational support that enables partners to grow and deliver exceptional customer outcomes. As security and life safety continue to evolve, IMG is leading the industry's transition towards intelligent, technology-enabled protection. Through its advanced Video Guard and Video Monitoring platforms, the Group is transforming traditional alarm monitoring into proactive, AI-enabled surveillance, delivering real-time visual verification, faster response times and improved security outcomes for customers. With a strong foundation of recurring revenue, market-leading monitoring capabilities and a disciplined growth strategy, IMG continues to invest in technology, innovation and strategic acquisitions to strengthen its leadership position and deliver long-term value for customers, partners and shareholders. 6 Major IMG and its Subsidiaries’ Office Locations GROWTH JOURNEY & MILESTONE HIGHLIGHTS From Foundation to Scale: Key Milestones Driving Our Growth 2019 2020 2021 2022 2023 2024 2025 2026 Negative Earnings and lack of integration Board Appointments - Dennison Hambling and Peter Kennan as Non-Executive Directors Cost-Cutting Committee Further Funding Improved Performance Resignation of Managing Director and Chairman. Dennison Hambling appointed Executive Director and Peter Kennan appointed Chairman Improved Performance $32m Recapitalisation Acquisitions of AIS and Mammoth to improve scale and connected camera strategy. Mr. Hambling appointed Managing Director ADT Acquisition Announced run-rate EBITDA of $6m on the back of improved monitoring growth and cost-out with AIS Acquisition of ADEVA Security and bring back Signature Security Brand Acquisitions of ACG, AAG and DVL, expanding national footprint in Commercial Security Acquisitions of KOBE and Western Advance, strengthening Commercial Security capability Acquisition of BNP, setting the base to go after Physical Security marketing with Video Guard Acquisition of Red Wolf Security, adding high-level security capability in NZ. Expanding into fire protection with Tyco NZ (Wormald) Acquisition. Expanding geographic footprint with ADT UK Acquisition. 7 8 Corporate Directory Directors Dennison Hambling Peter Kennan Managing Director Non-Executive Chairman Mark Brisson Rob Hilton Non-Executive Director Non-Executive Director Chris Taylor Non-Executive Director Company Secretary Neil Green 9 Corporate Directory Registered office Suite 2, 1 Tully Road East Perth WA 6004 Telephone: 1300 THREAT (1300 847 328) Email: investorrelations@theimg.com.au PO Box 8523 CDC Perth WA 6000 Share register MUFG Corporate Markets (AU) Limited Liberty Place, Level 41 161 Castlereagh Street Sydney NSW 2000 Telephone: 1300 554 474 Auditor BDO Audit Pty Ltd Level 19, 30 Pirie Street Adelaide SA 5000 Solicitors Jones Day Riverside Centre, Level 31, 123 Eagle Street Brisbane QLD 4000 Stock exchange listing Intelligent Monitoring Group Limited shares are listed on the Australian Securities Exchange (ASX code: IMB) Website www.intelligentmonitoringgroup.com The directors and management are committed to conducting the business of Intelligent Monitoring Group Limited in an ethical manner and in accordance with the highest standards of corporate governance. Intelligent Monitoring Group Limited has adopted and has substantially complied with the ASX Corporate Governance Principles and Recommendations (Fourth Edition) ('Recommendations') to the extent appropriate to the size and nature of its operations. The Group’s Corporate Governance Statement, which sets out the corporate governance practices that were in operation during the financial year and identifies and explains any recommendations that have not been followed, and the ASX Appendix 4G are released to the ASX on the same day the Annual Report is released. The Corporate Governance Statement can be found at www.intelligentmonitoringgroup.com/corporate-directory Corporate Governance Statement 10 Chairman’s Letter Dear Fellow Shareholders, I am pleased to present the Annual Report for Intelligent Monitoring Group Limited for the financial year ended 30 June 2026. FY2026 was another year of substantial progress for IMG. Our existing businesses continued to build momentum, while the acquisitions of Wormald New Zealand and Red Wolf significantly strengthened our position in the New Zealand fire, security and life safety markets. Following year end, IMG announced an agreement to acquire the ADT residential security business in the United Kingdom. Subject to completion, this transaction will establish a meaningful position for IMG in one of the world’s largest monitored security markets and represents an important next step in the development of the Group. Each acquisition represents a strategic opportunity to add established operations, recurring revenues, experienced people and strong market positions on attractive terms. Together, they provide greater scale and further opportunities to deploy IMG’s technology and service capabilities across our key markets. For the year ended 30 June 2026, IMG delivered adjusted EBITDA of $44.0 million, in line with guidance, and operating cash flow of $22.0 million. Adjusted net profit after tax was $23.6 million, with adjusted earnings per share of 6.01 cents, at the top end of guidance. These results reflect the underlying strength of the business and the consistent execution of Dennison and his team. IMG continued to invest in its people, operating capabilities and remote video monitoring and AI-enabled security solutions. Growth in the forward work pipeline and increasing adoption of video monitoring provide encouraging evidence that this investment is strengthening our customer proposition and building a more valuable business. The Group now has a much larger operating footprint and, with that, greater responsibility. The Board remains focused on maintaining financial discipline, managing leverage appropriately and ensuring that the businesses added to the Group deliver sustainable value for shareholders. Our priority is to realise the opportunities already before us and to execute well across the enlarged organisation. On behalf of the Board, I would like to thank Dennison and his leadership team for their accomplishments during an exceptionally significant year. I also thank all IMG employees, whose professionalism, commitment and service to our customers underpin the Group’s progress. Finally, I thank our shareholders for their continued support. IMG enters FY2027 with increased scale, strong market positions and a substantial opportunity to create enduring shareholder value. Peter Kennan Chairman Intelligent Monitoring Group Limited (ASX: IMB) 26 August 2026 11 Managing Director’s Letter Dear Fellow Shareholders, FY2026 concluded with the significant announcement of the acquisition of the ADT residential security business and ADT brand in the UK market. This followed the similarly significant acquisitions of Wormald NZ and Red Wolf, announced in December 2025. While these were significant acquisitions and additions to the business, it was equally pleasing to see the existing business continue to build momentum and deliver strong results. This has given the IMG team confidence and encouragement that the strategy and direction of the business are correct and will enable us to build an enterprise of significance over the next few years across our key markets of New Zealand, Australia and the UK, and our core service areas of Security and Fire. The key driver of our growth and expected success remains our openness to, and adoption of, leading technologies, backed by first-class delivery and scale. This is allowing us to move into a position of industry leadership and esteem. Our key strategy of Remote Video Monitoring, delivered via ADT Guard and through our bureau and third-party customers, is showing the emergence of what we expect to become widespread success. We are incredibly proud that, at the time of writing, we have assisted police in apprehending 75 criminals while crimes were being perpetrated, from just over 1,000 sites installed across Australia and New Zealand. We have deterred many more events through our live monitoring and response to potential intruders. This is a new generation of security service, and we expect it will take time to gain broad adoption. Ultimately, however, it is likely to relegate the historic “intrusion” alarm to the annals of history and become the global standard for the next generation of security. In short, for a fraction of the price of a physical guard, we can place a live, real-time guarding service outside a customer’s perimeter, with immediate response capabilities and access to police as and when required. We can create a literal force field of surveillance around a property 24 hours a day and respond to actual or potential threats accordingly. Last year, I mentioned the focused business model that had been put in place around ADT Australia and New Zealand, Signature Security and IMS. It has been great to see these businesses develop and strengthen through this focus, and we have continued to invest in them to support future growth and profitability. We exited the year with a record forward work pipeline, significant quarter-on- quarter growth in our video services, albeit from a small base, and an increase in the number of external security companies choosing to work with our independent wholesale monitoring operation on behalf of their clients. While this affected short- term profitability, it positions us to grow into the future. A key part of our journey remains focusing on and living our core values: Transparency, Inclusiveness and Excellence. I strongly believe these values are essential to making IMG the leading player in our industry, not just in the short term, but in an enduring way. with a focused mindset. 12 Managing Director’s Letter I am very proud of the leadership and management team that has come together at IMG and the way they have increasingly embraced and demonstrated these values. With the addition of the ADT UK business, IMG will have grown from a business of 600 people in FY25 to ~1,400 people once the UK transaction settles. I am excited to see what a larger group of people, who understand the value and importance of what they and we do, can achieve with a focused mindset. In a business such as ours, which operates 24 hours a day, 365 days a year, it takes a team of dedicated, caring and high-performing people to deliver the service our customers rely on day in and day out. I am incredibly proud to be part of that team. In terms of the IMG business, FY2026 sees us exit the year, on a pro forma basis, as a business generating >$460m in revenue, >$130m in adjusted EBITDA and >$100m in cash flow before interest and tax. This is a remarkable position to be in, given the business’s starting point five years ago. I look forward to sharing further updates at the upcoming Annual General Meeting. Dennison Hambling Managing Director Intelligent Monitoring Group Limited (ASX: IMB) 26 August 2026 13 Group Vision & Values Transparency Inclusiveness We have the courage to be honest and share information, taking accountability for our actions. We respect and trust one another, regardless of our differences. Excellence We strive to be leaders with a commitment to continuous improvement & celebrating our successes. To be the leader in protecting people, asset and environments through integrated security, fire protection, and life-safety solutions. We will do this by providing the best professional service at the best value, with the latest technology available anywhere.” “ 14 Our Brands Australia & New Zealand Direct to market Australia Partner to Industry Australia Wholesale Monitoring Business New Zealand Direct to market 15 ADT Australia Group For more than 50 years, ADT has stood alongside Australian homes and businesses. Our reputation for protection goes beyond a sticker on the window and a camera on the wall, it is a commitment to safety, a commitment to protect what matters most. As technology has evolved, so have we. With AI- enhanced detection, real-time monitoring and trained response, we deliver protection that is proactive, intuitive, tested and trusted. We extend this commitment through scalable, intelligent security solutions. We bring powerful, reliable monitoring to homes and communities across Australia and help business owners safeguard their people, assets and livelihood with systems that adapt as their business grows. At the centre of Australia’s most demanding security environments, the ADT Integrated Security Group unites Australia’s leading commercial security specialists under one national network. Together, we deliver advanced, integrated and resilient security solutions for industries where safety and continuity are critical, including mining, aviation, government, finance and infrastructure. Our expertise ensures that Australia’s most important operations remain protected, connected and ready for the challenges ahead. Across residential, business and commercial, ADT represents one powerful promise: protection backed by experience, strengthened by technology and delivered by people who understand the true meaning of security. 16 ADT is one of New Zealand's most trusted electronic security providers, with more than 50 years of experience delivering integrated security, life safety and monitoring solutions to residential, commercial and government customers across the country. With a nationwide footprint and a team of more than 160 security professionals, ADT delivers end-to-end services including security system design, installation, 24/7 monitoring, maintenance and ongoing customer support. ADT continues to evolve its offering through technology-led innovation, combining intelligent video analytics, AI-powered threat detection, smart home automation and integrated access control to deliver proactive security solutions that help prevent incidents before they occur. The business is focused on providing tailored solutions that enhance safety, reduce operational risk and improve customer outcomes across both residential and commercial markets. Backed by strong local expertise and a long-standing reputation for service excellence, ADT New Zealand remains well positioned to capitalise on the growing demand for connected, technology-enabled security solutions while reinforcing Intelligent Monitoring Group's leadership across Australasia. ADT New Zealand 17 ADT’s Expertise 24/7 proactive monitoring, actionable insights and a fast response service Tailored and scalable ‘security as a service’ solutions for all Video surveillance solutions with intelligent analytics and Internet of Things (IoT) devices Access control with multiple layers of user and area controls Full remote accessibility, including multiple sites Advanced Technology Integration - Cutting-edge technology to improve security capabilities. 18 Signature Security Group Signature Security Group (SSG) is a trusted partner to the Australian security industry, dedicated to enabling local security businesses to thrive. By working hand- in-hand with security professionals nationwide, SSG helps protect people, property, and assets while supporting smaller providers in strengthening their capabilities and expanding their reach. SSG’s collaborative model is built on strong industry relationships and a commitment to shared success. Rather than competing with local providers, SSG empowers them - offering access to advanced electronic security solutions, installation support, and scalable services that allow partners to deliver greater value to their customers and communities. A key area of growth is video-led monitoring, where SSG is driving change across the industry. Through advanced video monitoring solutions, real-time verification, and proactive response capabilities, SSG is helping shift the standard of security from reactive alarms to proactive, video-first protection. With a focus on innovation, collaboration, and community protection, Signature Security Group continues to play a pivotal role in building a stronger and more resilient security industry across Australia. 18 19 Intelligent Monitoring Solutions (IMS) For more than 26 years, Intelligent Monitoring Solutions has been at the forefront of electronic monitoring across Australia. IMS has grown to become the nation’s most extensive, reliable, and progressive provider of monitoring services, supporting bureau partners in safeguarding individuals, homes, businesses, and government agencies alike. With a reputation built on innovation and trust, we are honoured to hold A1R1A certification, a mark of the highest standard in security the industry. 19 Key Strengths Comprehensive Service Offering: Scalable Capacity: We support a variety of technology platforms that can be seamlessly integrated to meet diverse client needs. Our infrastructure is designed to stay ahead of client growth and demand, ensuring consistent, high- quality service. Professional Team: We adhere to stringent recruitment and training standards, ensuring that our customers are serviced by the most qualified and experienced staff. 20 Wormald New Zealand With a heritage spanning more than 130 years, Wormald New Zealand is one of the country's most trusted providers of fire protection and life safety solutions. The business supports thousands of customers across commercial, industrial and critical infrastructure sectors through a comprehensive range of inspection, maintenance, compliance and specialist fire protection services. Operating through a nationwide branch network, Wormald delivers recurring inspection, testing and maintenance services that help customers meet New Zealand's stringent fire safety and Building Warrant of Fitness (BWoF) compliance requirements. Its highly skilled workforce also provides specialised suppression systems, fire detection, engineering support, training and emergency response capabilities. The acquisition of Wormald significantly strengthens Intelligent Monitoring Group's position across New Zealand by establishing a market-leading fire services platform alongside its existing security operations. Wormald's long- standing customer relationships, compliance-driven recurring revenue model and deep technical expertise provide a strong foundation for sustainable growth, while creating opportunities to deliver broader integrated fire, security and monitoring solutions across the Group 21 Our People & Culture Our people are the driving force behind IMG's success. We are committed to creating an environment where every employee feels supported, valued and empowered to achieve their full potential. We foster a diverse and inclusive culture where people from different backgrounds, experiences and perspectives contribute to our shared success. Through continuous learning, collaboration and leadership development, we are building a workforce that is equipped to support IMG's long-term growth. Our Focus • Inclusive Culture Creating a workplace where everyone can contribute and succeed. • Developing Talent Investing in coaching, learning and leadership opportunities. • Growing Careers Promoting from within and building future leaders across the Group. • Engaged People Supporting long-term careers, with an average employee tenure of 10 years. ~900 full-time employees across Australia and New Zealand under our subsidiaries Approximately 32% female and 68% male employees 22 Directors’ Report The directors present their report, together with the financial statements, on the consolidated entity (referred to hereafter as the 'Group') consisting of Intelligent Monitoring Group Limited (referred to hereafter as the 'Company' or 'parent entity') and the entities it controlled at the end of, or during, the year ended 30 June 2026. Directors The following persons were directors of Intelligent Monitoring Group Limited during the whole of the financial year and up to the date of this report, unless otherwise stated: Dennison Hambling Managing Director and Deputy Chairman Peter Kennan Non-Executive Chairman Mark Brisson Non-Executive Director Robert Hilton Non-Executive Director Chris Taylor Non-Executive Director (appointed 1 July 2026) Jason Elks Non-Executive Director (resigned 29 June 2026) Principal activities During the financial year the principal continuing activities of the Group consisted of the provision of security, monitoring and risk management services in Australia and New Zealand. Dividends There were no dividends paid, recommended or declared during the current or previous financial year. Review of operations The profit for the Group before income tax benefit from continuing operations amounted to $866,000 (30 June 2025: loss of $14,995,000). 23 Financial performance FY2026 marked another year of strong performance and significant strategic progress for IMG, reflecting continued momentum across the existing businesses and disciplined execution of the Group’s growth strategy. Adjusted earnings per share of 6.01 cents at the top end of guidance. The acquisitions of Western Advance in September 2025 and B.N.P. Securities in October 2025 expanded IMG’s commercial enterprise security capability, added physical guarding services and created further opportunities to deploy ADT Guard. The addition of Wormald New Zealand and Red Wolf High Security in May 2026 significantly strengthened the Group’s position across New Zealand’s fire, security and life safety markets. These acquisitions bring established operations, recurring revenues, experienced people and strong market positions to IMG. Combined with continued investment in technology, service delivery and remote video monitoring, they represent a step change in the Group’s scale and position IMG for sustainable long-term growth. Revenue from ordinary activities amounted to $203,656,000 (30 June 2025: $174,878,000). The Group measures performance by Adjusted Earnings Before Interest, Tax, Depreciation and Amortisation ('EBITDA') to normalise for: • Accounting treatment of transactions associated with the purchase, integration, restructuring and rationalisation of business assets; and • Non-cash items such as impairment and share-based payments. The directors consider Adjusted EBITDA to reflect the core earnings of the Group. Adjusted EBITDA is a financial measure not prescribed by Australian Accounting Standards ('AAS') and represents the profit under AAS adjusted for non-cash and significant expenses. Adjusted EBITDA is a key measurement used by management and the Board to assess and review business performance and accordingly the table below provides a reconciliation between loss after income tax benefit and Adjusted EBITDA. Consolidated 2026 ($'000) 2025 ($'000) Profit/(loss) before income tax benefit from continuing operations 866 (14,995) Finance costs 8,497 19,480 Depreciation and amortisation in cost of services 19,660 15,797 Depreciation and amortisation expense 3,475 6,651 EBITDA 32,498 26,933 Adjustments Impairment of receivables 2,993 2,850 Impairment of assets 2,667 4,373 Business acquisition, integration and restructuring costs 4,807 3,820 Share-based payment expense 1,965 947 Interest income (979) (553) Adjusted EBITDA 43,951 38,370 24 The acquisitions during the year have improved the operating performance of the Group. Gross Margin from continuing activities for the period lifted from $51,392,000 to $57,495,000 and t