Iperion enters into Working Capital Loan Agreement

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1 July 2026


Iperion enters into Working Capital Loan Agreement

Iperion Limited ("Iperion" or the "Company") announces that it has entered into a loan
agreement (the "Agreement") with Elitesoft Asia Sdn. Bhd. (“Elitesoft”), a company related
to Mr Chang Ku EE, the majority shareholder and a director of the Company, pursuant to
which Elitesoft has agreed to provide a loan facility of $250,000 to the Company.

The principal terms of the Agreement are as follows.

• The loan is unsecured and an interest rate of 8% applies, determined at the Hong
Kong Monetary Authority Base Rate + 4%.
• The loan has a 3 year term and may be extended at the end of the term.
• The loan is repayable on demand; however, the lender may only make a demand for
repayment with the prior written agreement of the Company's board of directors.
• The Company may repay the loan, or any part of it, at any time without penalty.
• The loan facility can be increased to US$1,000,000 subject to approval by Iperion’s
shareholders.

This loan replaces the NZ$150,000 loan facility from Mr EE announced on 15 June 2026.

The proceeds of the loan will be applied by the Company towards its general working capital
requirements as it continues working to build revenue in its business plan.


On behalf of the Board

John Cilliers
Director

Email: john.cilliers@iperion.co.nz

END