ANNUAL REPORT June 2026 Consolidated Entity Disclosure Statement Consolidated Entity Disclosure Statement EQ Resources (Roadhouse Operations) Pty Ltd was incorporated during the year ended 30 June 2026 as a wholly-owned subsidiary of EQ Resources Limited. (i) Formerly Icon Resources Africa Pty Ltd. The company changed its name on 22 June 2026. Basis of preparation Key assumptions and judgements Determination of Tax Residency Section 295 (3A) of the Corporation Acts 2001 requires that the tax residency of each entity which is included in the Consolidated Entity Disclosure Statement (CEDS) be disclosed. In the context of an entity which was an Australian resident, “Australian resident” has the meaning provided in the Income Tax Assessment Act 1997. The determination of tax residency involves judgement as the determination of tax residency is highly fact dependent and there are currently several different interpretations that could be adopted, and which could give rise to a different conclusion on residency. In determining tax residency, the consolidated entity has applied the following interpretations: • Australian tax residency The consolidated entity has applied current legislation and judicial precedent, including having regard to the Commissioner of Taxation’s public guidance in Tax Ruling TR 2018/5. • Foreign tax residency The consolidated entity has applied current legislation and where available judicial precedent in the determination of foreign tax residency. Where necessary, the consolidated entity has used independent tax advisers in foreign jurisdictions to assist in its determination of tax residency to ensure applicable foreign tax legislation has been complied with. Entity Name Entity Type Body corporates Tax residency Place formed / incorporated % of share capital held EQ Resources Limited Body Corporate Australia N/A Australia Mt Carbine Mining Pty Ltd Body Corporate Australia 100% Australia Mt Carbine Retreatment Pty Ltd Body Corporate Australia 100% Australia European Tungsten Pty Ltd Body Corporate Australia 100% Australia Mt Carbine Quarrying Operations Pty Ltd Body Corporate Australia 100% Australia Mt Carbine Quarries Pty Ltd Body Corporate Australia 100% Australia EQ Resources Exploration (QLD) Pty Ltd (i) Body Corporate Australia 100% Australia Mt Carbine Retreatment Management Pty Ltd Body Corporate Australia 100% Australia EQ Resources (Roadhouse Operations) Pty Ltd (ACN 698 258 043) Body Corporate Australia 100% Australia Saloro S.L.U. Body Corporate Spain 100% Spain Consolidated Entity Disclosure Statement EQ Resources Limited Annual Report 2026 103
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