McConnell Dowell 2025 Financial Statements

41 All figures are in A$000's Employee provisions Other provisions Total At 30 June 2024 54,383 30,879 85,262 Provision made during the financial year 20,324 15,165 35,489 Utilised during financial year (22,729) (21,109) (43,838) Foreign exchange movement 602 4,211 4,813 At 30 June 2025 52,580 29,146 81,726 Non - current liabilities 4,680 153 4,833 Current liabilities 47,900 28,993 76,893 Total 52,580 29,146 81,726 Employee provisions: The Group has provided for expected costs in relation to annual leave, long service leave, staff bonuses, long term staff incentive scheme and other employee related provisions. Other provisions: Balance includes certain provisions for quantifiable and probable project risks. Note 2025 2024 7 4,886 2,030 (17) - 13 465 (197) 7 3,892 - - (1) All figures are in A$000's Amounts receivable / (payable) from related parties at balance date The receivables due Aveng Australia Holdings Pty Ltd and Aveng Corporate (Pty) Ltd relate to loan and current accounts with the immediate parent Aveng Australia Holdings Pty Ltd and Aveng Corporate (Pty Ltd) and cost reimbursements for goods and services provided to / (from) AAH and its subsidiaries and subsidiaries of the ultimate parent Aveng Limited. Aveng Australia Holdings Pty Ltd - current receivable Moolmans South Africa (Pty) Ltd - current payable Aveng Limited - current receivable Aveng Corporate (Pty) Ltd - current receivable Aveng (Africa) Ltd - current payable Aveng Australia Holdings Pty Ltd - Non current receivable (Tax Consolidation)* 56,054 49,941 Net amount receivable from related parties 65,280 51,773 Related party transactions are receivable / (payable) on demand subject to cash flow availability. *Refer to Note 5 for details of the tax sharing and funding agreement. During the financial year, McConnell Dowell Corporation Limited incurred and fully paid a management fee of $2.7 million to Aveng Corporate (Pty) Ltd. Consolidated 16. Provisions Consolidated 17. Related Parties 7

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