EVRIMA PLC

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  Material uncertainty over going concern

  We draw attention to note 1-L in the consolidated financial statements, which reports net cash outflows from operating activities. As stated in note 1-L, this indicates a material uncertainty that may cast significant doubt on the Group's and the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. EVRIMA PLC 2020-10-01 → present
2. SPORT CAPITAL GROUP PLC 2019-01-03 → 2020-10-01
3. PELICAN HOUSE MINING PLC 2018-06-14 → 2019-01-03
4. HELLENIC CAPITAL PLC 2008-01-16 → 2018-06-14

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Edwards Veeder (UK) Ltd

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 1-L in the consolidated financial statements, which reports net cash outflows from operating activities. As stated in note 1-L, this indicates a material uncertainty that may cast significant doubt on the Group's and the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. EVRIMA PLC · parent
   1. Evrima Services Ltd 100% · England · Provision of office services

Significant events

• “Since the year end, Eastport has maintained strong momentum, building on its TSX-V listing both corporately and in the field. It completed a secondary listing of its shares in the United States on the OTCQB Venture Market (OTCQB: EVIIF), broadening its reach among North American investors, and completed a strategic financing in February 2026 led by Commodity Capital AG, one of the leading natural-resources fund managers, raising approximately CAD$2.0 million.”
• “Since the year end Evrima has sold its entire remaining holding in NexMetals Mining Corp., completing the realisation of that investment.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.