Investor Presentaiton

Balance Sheet at 31 December 2023 31 December 2023 (unaudited) $'000's 30 June 2023 (audited) $'000's ع no 31 December 2023 (unaudited) $'000's 30 June 2023 (audited) $'000's Current liabilities Current assets Trade and other payables 4,149 4,311 Cash and cash equivalents 2,612 7,419 Borrowings and lease obligations 714 639 Trade and other receivables 2,204 2,221 Provisions 1,458 1,324 Income tax refund receivable 0 884 Total current liabilities 6,328 6,274 Inventories 4,131 3,806 Non-current liabilities Prepayments 284 270 Borrowings and lease obligations 500 892 Total current assets 9,231 14,600 Deferred tax liability Non-current assets Total non-current liabilities 500 892 Total liabilities 6,821 7,166 Trade and other receivables 70 71 Net assets 17,052 23,191 Property, plant and equipment 932 965 Equity Lease right-of-use asset 1,097 1,397 Issued capital 45,294 45,175 Intangible assets 7,986 8,454 Reserves (215) (87) Capitalised development expenditure 4,558 4,870 Accumulated (losses) / profits (28,028) (21,897) Total non-current assets 14,642 15,757 Total equity 17,052 23,191 Total assets 23,873 30,357 nova-eye.com | 26

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