COOL COMPANY MANAGEMENT LTD

• ◆

  Material uncertainty over going concern

  The ability of the Company to continue as a going concern is dependent upon the continued financial support from our Parent. CoolCo, our Parent, has committed to provide continuing financial support to the Company for a period of 12 months from the date of approval of these financial statements to enable the Company to meet its future liabilities as and when they fall due. As such, the financial statements have been prepared on a going concern basis.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

• ·

  Going-concern uncertainty disclosed

Figures converted to GBP from USD at 0.743 per USD (Frankfurter spot rate) — hover any figure for the original. — 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

Margins divide P&L lines by turnover. 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. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The ability of the Company to continue as a going concern is dependent upon the continued financial support from our Parent. CoolCo, our Parent, has committed to provide continuing financial support to the Company for a period of 12 months from the date of approval of these financial statements to enable the Company to meet its future liabilities as and when they fall due. As such, the financial statements have been prepared on a going concern basis.”

Group structure

1. COOL COMPANY MANAGEMENT LTD · parent
   1. Cool Company Management D.O.O. 100% · Croatia · Ship management
   2. Coolco Management Sdn. Bhd. 100% · Malaysia · Ship management
   3. Cool Company Management AS 100% · Norway · Ship management

Significant events

• “On January 9, 2026, CoolCo announced that all conditions precedent to the completion of the previously announced merger of CoolCo with a newly formed, wholly owned subsidiary of EPS were satisfied. The merger was duly registered in the Bermuda Registrar of Companies, having been effected through a cash merger. With the merger now been completed, CoolCo as the surviving company, has become wholly owned by EPS and its subsidiaries.”
• “Following the Merger, CoolCo's common shares were de-listed from the New York Stock Exchange under the Exchange Act and also de-listed from the Euronext Growth Oslo exchange. In addition, all outstanding Company share-based compensation, including stock options and RSU, were automatically cancelled and converted into the right to receive a cash payment. As a result, no Company share-based awards remained outstanding following completion of the merger.”

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

Filings

12

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

1

last 12 months

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