Announcement PDF A N N U A L R E P O R T 2026 For the year ended 30 June 2026 Pinnacle Minerals Limited and Controlled Entities ACN 655 033 677 | ABN 52 655 033 677 ASX: PIM | OTCQB: PIMLF www.pinnacleminerals.com.au Pinnacle Minerals Limited Annual Report · 30 June 2026 Corporate directory DIRECTORS Stephen Ross Non-Executive Chairman · Appointed 3 November 2021 William Witham Managing Director and CEO · Appointed 3 November 2021 Aharon (Ari) Zaetz Non-Executive Director · Appointed 31 March 2026 COMPANY SECRETARY Jay Stephenson Appointed 3 November 2021 REGISTERED OFFICE AND PRINCIPAL PLACE OF BUSINESS Unit 6, Level 1, 389 Oxford Street Mount Hawthorn WA 6016 Telephone +61 8 9426 0666 Email admin@pinnacleminerals.com.au Website www.pinnacleminerals.com.au SECURITIES EXCHANGE Australian Securities Exchange (ASX) ASX code PIM OTCQB Venture Market OTCQB code PIMLF SHARE REGISTRY Automic Registry Services Level 5, 191 St Georges Terrace Perth WA 6000 Telephone +61 2 9698 7164 AUDITOR Hall Chadwick Audit (WA) Pty Ltd 283 Rokeby Road Subiaco WA 6008 This Annual Report comprises the Directors’ Report (including the audited Remuneration Report), the consolidated financial statements and notes of Pinnacle Minerals Limited and its controlled entities (the Group), and the Corporate Governance Statement. Figures are presented in Australian dollars. Comparative figures are for the year ended 30 June 2025. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 2 Pinnacle Minerals Limited Annual Report · 30 June 2026 Contents Chairman’s letter............................................................................................................................................ 4 Review of operations..................................................................................................................................... 5 Directors’ report.............................................................................................................................................7 Auditor’s independence declaration............................................................................................................14 Financial statements.................................................................................................................................... 15 Consolidated statement of profit or loss and other comprehensive income................................................15 Consolidated statement of financial position................................................................................................16 Consolidated statement of changes in equity................................................................................................17 Consolidated statement of cash flows........................................................................................................... 18 Notes to the consolidated financial statements............................................................................................19 Consolidated entity disclosure statement.................................................................................................... 38 Directors’ declaration................................................................................................................................... 39 Independent auditor’s report.......................................................................................................................40 Corporate governance statement................................................................................................................45 Additional information for listed public companies.....................................................................................51 Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 3 Pinnacle Minerals Limited Annual Report · 30 June 2026 Chairman’s letter Dear Shareholder, On behalf of the Board of Pinnacle Minerals Limited, I am pleased to present the Company’s Annual Report for the financial year ended 30 June 2026. The Company’s focus throughout the year remained on its core Australian and Canadian assets — the Capel Mineral Sands Project in Western Australia, the Wirrulla Rare Earth Element and Uranium Project in South Australia, and the 75%-owned Adina East Lithium Project in Québec, Canada — all of which were maintained in good standing throughout the year. The Company also assessed a critical-minerals opportunity in the United States and, after review, elected not to proceed; the related heads of agreement were mutually terminated in February 2026 with no adverse financial impact. The Board was refreshed during the year. I was appointed Chairman, Mr William Witham continued as Managing Director and Chief Executive Officer, Mr Aharon (Ari) Zaetz joined as a Non-Executive Director. Mr Jay Stephenson transitioned from the Board to focus on his role as Company Secretary and on behalf of the Board I thank Mr Lincoln Liu for his contribution during his period of service. The 2026 financial year was one of disciplined focus and careful capital management. Early in the year the Company completed its first placement since listing, raising approximately $3.18 million (before costs). This allowed Pinnacle to end the year in a sound financial position, with cash and cash equivalents of approximately $2.35 million, no debt and no financing facilities. The Company reviewed a number of new project opportunities across critical minerals, precious metals and battery minerals during the year; none met our investment criteria, and we remained disciplined in how we deployed capital. Our priority for the year ahead is to unlock value across Capel, Wirrulla and Adina East — including through potential farm-out, joint-venture and other transaction structures — while continuing to assess new value-accretive opportunities. I thank my fellow Directors, our advisers and, most importantly, our shareholders for their continued support. Stephen Ross Non-Executive Chairman Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 4 Pinnacle Minerals Limited Annual Report · 30 June 2026 Review of operations Overview Pinnacle Minerals Limited is a mineral exploration company listed on the Australian Securities Exchange (ASX: PIM). During the 2026 financial year the Company maintained a focused portfolio of Australian and Canadian projects and assessed, but did not proceed with, a critical-minerals opportunity in the United States. The Company incurred a loss after tax of $4,319,930 (2025: $891,224), including a non-cash impairment of exploration assets of $2,333,472, and ended the year with cash and cash equivalents of $2,353,250. Capel Mineral Sands Project (Western Australia) The Capel Project (E70/6372) covers a heavy-mineral-sands shoreline system previously held by Iluka Resources and Tronox. Historical work identified a previously unknown palaeo-shoreline with assays up to 10.8% heavy minerals over a 350m-wide zone. Pinnacle’s 2024 aircore program (2,067m across 95 holes) confirmed broad, shallow ilmenite-dominant mineralisation over approximately 3km of strike, with highlights including 9m at 2.8% heavy minerals from 15m. The tenement was maintained in good standing during the year. Wirrulla REE and Uranium Project (South Australia) The Wirrulla Project (EL 6968) covers 957km² on the northern Eyre Peninsula, over a circular magnetic feature interpreted as a pre-metamorphic intrusive potentially associated with carbonatites, prospective for rare earth elements hosted in shallow, mineable clays, together with uranium potential in the Narlaby palaeochannel. The tenement was maintained in good standing during the year. Adina East Lithium Project (Québec, Canada) The 75%-owned Adina East Project comprises 147 claims covering 72.7km² in Québec’s James Bay region, adjacent to Loyal Metals’ Trieste project (intercepts including 31.8m at 2.2% Li₂O less than 6km from the boundary) and Winsome Resources’ Tilly project. A 2024 airborne LiDAR survey and interpretation defined eight high-priority pegmatite targets on the eastern and western flanks. Claims were renewed and maintained in good standing during the year. Corporate and financial During the year the Company completed placements at $0.04 and $0.08 per share raising approximately $3.18 million before costs, issued a bonus option entitlement to shareholders and options to its lead managers, and commenced trading on the OTCQB Market. The Board was renewed, with Mr Stephen Ross appointed Chairman, Mr Aharon (Ari) Zaetz appointed a Non- Executive Director, and Mr Jay Stephenson moving from the Board to the role of Company Secretary. Exploration and evaluation expenditure for the year was directed to fieldwork, tenement maintenance and technical review. At 30 June 2026 the Company held $2,353,250 in cash, with no debt or financing facilities. Outlook The Company will continue its strategic review of the Capel, Wirrulla and Adina East projects — including potential farm-out, joint-venture and other transaction structures — while assessing new value-accretive opportunities across critical minerals, precious metals and battery minerals, and maintaining a disciplined approach to capital. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 5 Pinnacle Minerals Limited Annual Report · 30 June 2026 United States critical minerals opportunity — not proceeded During the year the Company assessed a critical-minerals opportunity in the United States. In October 2025 it entered into heads of agreement to evaluate a number of gold, silver, antimony and tungsten projects in Idaho and Washington State, and undertook preliminary review and early-stage field activities. After assessing the opportunity against its technical, commercial and jurisdictional criteria, the Company elected not to proceed. The heads of agreement were mutually terminated in February 2026, with no adverse financial impact, and the costs of the assessment were expensed as incurred. Tenement schedule The Company’s interests in mining tenements as at 30 June 2026 are set out below. Project Tenement Location Interest Status Capel Mineral Sands E70/6372 Western Australia 100% Granted Wirrulla (REE / Uranium) EL 6968 South Australia 100% Granted Adina East (Lithium) 147 claims Québec, Canada 75% Granted Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 6 Pinnacle Minerals Limited Annual Report · 30 June 2026 Directors’ report Your Directors present their report together with the financial statements of the Group, being the Company and its controlled entities, for the year ended 30 June 2026. 1 Directors and Company Secretary The names, qualifications, experience and special responsibilities of the Directors in office at any time during or since year-end are as follows: Mr Stephen Ross, BSc (Geology), MAusIMM, FCISI, MAICD — Non-Executive Chairman Stephen Ross is a geologist, independent consultant, and public company director with over 30 years of experience in the international minerals industry, spanning technical, business development, and corporate roles. Stephen has sourced significant investments for junior explorers and pre-development resource companies worldwide while holding managing director and technical positions based in Central Asia, West Africa, and Sri Lanka. He is a member of the Australasian Institute of Mining and Metallurgy, a Fellow of the Chartered Institute for Securities & Investment, and a member of the Australian Institute of Company Directors. Stephen is the Managing Director of Desert Metals Limited, and Chairman of Power Minerals Limited, and Pinnacle Minerals Limited. Mr William Witham, BSc in Geology (Hons) — Managing Director and CEO Appointed 3 November 2021. Mr Witham has held senior executive roles in the resources industry across the Australian and African resources sectors for over two decades and has worked and lived in Australia, Africa and South America. He has been involved in a number of ASX-listed companies and has experience in member-based organisation leadership, including with the Australia-Africa Minerals & Energy Group (AAMEG). Mr Lincoln Liu, BBusCom, MCom, MBA — Non-Executive Director Appointed 3 December 2021; ceased 15 December 2025. Mr Liu has worked in Australian equities including stockbroking, research and investment banking for over a decade, with experience in IPOs, placements, private equity and M&A, and is the founder of a Sydney-based corporate advisory firm. Mr Aharon (Ari) Zaetz — Non-Executive Director Appointed 31 March 2026. Mr Zaetz is a Sydney-based solicitor with extensive experience in corporate law, mergers and acquisitions, and commercial negotiations. He has advised a range of ASX-listed and private companies, including those operating in the resources sector, providing him with a strong understanding of the legal and transactional aspects of exploration and development projects. Mr Zaetz currently serves as an Executive Director of Resolution Minerals Ltd and brings a combination of legal expertise and commercial acumen to the Board as the Company continues to assess and execute strategic opportunities. Mr Jay Stephenson, MBA, FCPA, CA, CPA (Canada), CMA (Canada), FCIS, FGIA — Director (part-year) and Company Secretary Appointed a Director on 15 December 2025 and ceased as a Director on 31 March 2026; continued as Chief Financial Officer and Company Secretary throughout the year. Mr Stephenson has been involved in business development for over 30 years, including approximately 24 years as director, chief executive officer and company secretary of various listed and unlisted entities in resources, manufacturing, wine, hotels and property, with experience in acquisitions, mergers, initial public offerings, capital raisings and business restructuring. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 7 Pinnacle Minerals Limited Annual Report · 30 June 2026 Directors have been in office since the start of the financial year to the date of this report unless otherwise stated. 2 Directors’ meetings The number of directors’ meetings held during the financial year and the number attended by each Director who held office during the year is set out below. At the date of this report the full Board of Directors discharges the functions of the Remuneration, Audit, Nomination and Finance and Operations Committees; the Directors believe the Company is not currently of a size, nor are its affairs of such complexity, as to warrant the establishment of separate committees. Director Directors’ meetings eligible to attend Directors’ meetings attended S. Ross 3 3 W. Witham 3 3 L. Liu (ceased 15 Dec 2025) 2 2 A. Zaetz (appointed 31 Mar 2026) 1 1 J. Stephenson (director 15 Dec 2025–31 Mar 2026) 0 0 Three meetings of Directors were held during the year ended 30 June 2026. 3 Directors’ interests The relevant interests of each Director in the shares, performance rights and options of the Company as at the date of this report were as follows: 2026 Shares No. Performance rights No. Options No. W. Witham 1,050,797 3,242,000 728,533 S. Ross – 2,328,000 300,000 L. Liu 276,000 1,414,000 1,300,000 A. Zaetz – – – J. Stephenson – 960,000 – 4 Principal activities The principal activity of the Consolidated Entity during the course of the financial year was to explore its current portfolio of mineral projects and to investigate new opportunities for mineral exploration. The Group’s projects are the Adina East Lithium Project (James Bay, Québec), the Wirrulla REE/uranium project (South Australia) and the Capel heavy mineral sands project (Western Australia). 5 Operating results For the 2026 financial year the Group delivered a loss after providing for income tax of $4,319,930 (2025: $891,224), which includes a non-cash impairment of exploration and evaluation assets of $2,333,472. 6 Review of operations Refer to the Review of Operations — Overview at the front of this Annual Report. 7 Dividends The Directors have not paid an interim dividend nor do they recommend the payment of a final dividend. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 8 Pinnacle Minerals Limited Annual Report · 30 June 2026 8 Financial position As at 30 June 2026, the Group’s cash and cash equivalents were $2,353,250, working capital was $2,293,417 and net assets were $3,083,508. The Group’s financial position has enabled it to limit its borrowings to internal parties and not to external financial institutions. The Directors believe the Group is in a satisfactorily stable financial position to continue its current operations. 9 Significant changes in state of affairs During the year the Company completed placements raising approximately $3.18 million (net of costs), issued a bonus option entitlement to shareholders and options to its lead managers, and changed the composition of its Board. Other than as disclosed in this report and in the financial statements, there were no significant changes in the state of affairs of the Group during the year ended 30 June 2026. 10 Events subsequent to reporting date No matter or circumstance has arisen since 30 June 2026 that has significantly affected, or may significantly affect, the Group’s operations, the results of those operations, or the Group’s state of affairs in future financial years. 11 Likely developments and expected results Likely future developments in the operations of the Consolidated Entity are referred to in the Review of Operations — Overview at the front of this Annual Report. Information that could result in unreasonable prejudice to the Group has been excluded. 12 Directors’ shareholdings, contracts and benefits Since the end of the previous financial year, no Director of the Company has received, or become entitled to receive, a benefit (other than a benefit included in the aggregate amount of emoluments received or due and receivable by Directors shown in the accounts) by reason of a contract made by the Company with the Director, or with a firm of which the Director is a member, or a company in which the Director has a substantial financial interest, other than as disclosed in the remuneration report below. 13 Remuneration report (audited) The information provided in this remuneration report has been audited as required by s.308(3C) of the Corporations Act 2001 (Cth). The report is set out under the following headings: (a) principles used to determine the nature and amount of remuneration; (b) details of remuneration; (c) service agreements; (d) share-based compensation; (e) loans to key management personnel; and (f) transactions with related parties of key management personnel. (a) Principles used to determine the nature and amount of remuneration The Board is responsible for determining and reviewing compensation arrangements for the Directors and the executive team, including responsibility for share and option schemes, superannuation entitlements, retirement and termination entitlements, and other terms of employment. The Board reviews these arrangements having regard to performance and relevant comparative information and, at its discretion, may obtain independent expert advice. Remuneration packages are set at levels intended to attract and retain executives capable of managing the Company’s activities. Given the nature and size of the Company there has been no requirement to engage a remuneration consultant for the year ended 30 June 2026. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 9 Pinnacle Minerals Limited Annual Report · 30 June 2026 Remuneration of Non-Executive Directors. Total remuneration for Non-Executive Directors is not to exceed $250,000 per annum, excluding options which are approved separately at a general meeting. Non-Executive Directors’ fees are set with reference to fees paid by comparable companies. The executive remuneration framework comprises base pay and benefits (including superannuation where applicable) and long-term incentives in the form of options and performance rights with vesting conditions. Consistent with an exploration company, pay is not currently based on the performance of the Company. (b) Details of remuneration Details of the nature and amount of each element of the remuneration of each member of key management personnel of the Company for the year ended 30 June 2026 are set out below. Mr Jay Stephenson’s remuneration below reflects only his director fees for the period he served as a Director (15 December 2025 to 31 March 2026); his Chief Financial Officer and Company Secretary services, provided through Forest House Pty Ltd ($78,000), are excluded consistent with prior periods. Year ended 30 June 2026 2026 Short-term cash salary and fees $ Post- employment superannuatio n $ Other long- term $ Share-based payments $ Total $ W. Witham 198,333 23,800 7,317 103,273 332,723 S. Ross 58,900 – – 38,227 97,127 L. Liu 20,625 – – 23,328 43,953 J. Stephenson 13,125 1,575 – 6,327 21,027 A. Zaetz – – – – – Total 290,983 25,375 7,317 171,155 494,830 Year ended 30 June 2025 2025 Short-term cash salary and fees $ Post- employment superannuation $ Share-based payments $ Total $ W. Witham 155,500 – 77,116 232,616 M. Matich 124,257 14,290 – 138,547 S. Ross 63,000 – 10,683 73,683 L. Liu 45,000 – 5,341 50,341 Total 387,757 14,290 93,140 495,187 The above compensation is disclosed in detail in the Remuneration Report and agrees to Note 13 of the financial statements. (c) Service agreements Mr William Witham provides executive services to the Company on ongoing terms. Mr Stephen Ross provides services through Roman Resource Management Pty Ltd and Mr Lincoln Liu (to cessation) through Bay Financial Pty Ltd. Mr Aharon Zaetz was appointed on 31 March 2026; his appointment terms remain under negotiation and no remuneration has been recognised for the year. Mr Jay Stephenson provides Chief Financial Officer and Company Secretary services through Forest House Pty Ltd. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 10 Pinnacle Minerals Limited Annual Report · 30 June 2026 (d) Equity instruments disclosure relating to key management personnel The movement during the year in the number of shares, options and performance rights of the Company held, directly or indirectly, by each member of key management personnel, including their related parties, is set out below. Shares Balance 1 Jul 2025 Received on vesting Other changes Balance 30 Jun 2026 W. Witham 156,297 828,000 66,500 1,050,797 S. Ross – 552,000 (552,000) – L. Liu – 276,000 – 276,000 J. Stephenson – – – – A. Zaetz – – – – Total 156,297 1,656,000 (485,500) 1,326,797 Options Balance 1 Jul 2025 Granted as remuneration Exercised / other Balance 30 Jun 2026 W. Witham 1,000,000 – (271,467) 728,533 S. Ross 300,000 – – 300,000 L. Liu 1,300,000 – – 1,300,000 J. Stephenson – – – – A. Zaetz – – – – Total 2,600,000 – (271,467) 2,328,533 Performance rights All performance rights were granted as remuneration and have a nil exercise price. Balance 1 Jul 2025 Granted as remuneration Vested and converted to shares Balance 30 Jun 2026 W. Witham 2,070,000 2,000,000 (828,000) 3,242,000 S. Ross 1,380,000 1,500,000 (552,000) 2,328,000 L. Liu 690,000 1,000,000 (276,000) 1,414,000 J. Stephenson – 960,000 – 960,000 A. Zaetz – – – – Total 4,140,000 5,460,000 (1,656,000) 7,944,000 (e) Share-based compensation During the year the Company granted performance rights to Directors following approval at the general meeting held 24 September 2025 (issued 13 October 2025): 2,000,000 to William Witham, 1,500,000 to Stephen Ross and 1,000,000 to Lincoln Liu, and 960,000 to Jay Stephenson on identical terms outside Listing Rule 10.14. Each grant is split across Class A, B and C tranches which vest on the Company achieving a 20-day VWAP share price of $0.15, $0.20 and $0.30 respectively, and expire three years from issue. The Class A tranche of the December 2024 grant vested and converted to ordinary shares on 29 December 2025. The performance rights and options are valued at grant date using a Binomial / Monte Carlo model; the classes, vesting conditions, grant-date valuation inputs and fair values are set out in Notes 6.2, Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 11 Pinnacle Minerals Limited Annual Report · 30 June 2026 6.3.1 and 17 to the financial statements. The share-based payment amounts included in the remuneration table represent the portion of the grant-date fair value expensed during the year in respect of each Director. No performance rights or options held by key management personnel lapsed during the year, and the maximum value of the rights yet to vest is the amount of the grant- date fair value not yet expensed. (f) Loans to key management personnel No loans have been made to Directors of Pinnacle Minerals Limited or to the specified executives of the consolidated entity, including their personally-related entities. (g) Transactions with related parties of key management personnel Other than the payments to Directors and key management personnel disclosed in this remuneration report (including fees paid to Roman Resource Management Pty Ltd, Bay Financial Pty Ltd and Forest House Pty Ltd), there were no other related party transactions during the year ended 30 June 2026. This concludes the audited remuneration report. 14 Loans to directors and executives No loans have been made to Directors of Pinnacle Minerals Limited or the specified executives of the consolidated entity, including their personally-related entities. 15 Shares under option There were 79,217,144 options over ordinary shares of Pinnacle Minerals Limited on issue at the date of this report (refer Note 6.2). 16 Liability insurance The Company has taken out an insurance policy to cover its Directors and Officers to indemnify them against certain claims. The terms of the policy prohibit disclosure of the premium and the nature of the liabilities insured. 17 Non-audit services There were no non-audit services provided during the year by Hall Chadwick Audit (WA) Pty Ltd, the Group’s auditor. Details of remuneration paid to the auditor are set out in Note 15 to the financial statements. In the event that non-audit services are provided, the Board has established procedures to ensure that the provision of such services is compatible with, and does not compromise, the auditor independence requirements of the Corporations Act 2001 (Cth). 18 Proceedings on behalf of the Company No person has applied for leave of Court to bring proceedings on behalf of the Company, or to intervene in any proceedings to which the Company is a party, for the purpose of taking responsibility on behalf of the Company for all or any part of those proceedings. The Company was not a party to any such proceedings during the year. 19 Auditor’s independence declaration A copy of the auditor’s independence declaration as required under s.307C of the Corporations Act 2001 (Cth) is included with this Annual Report. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 12 Pinnacle Minerals Limited Annual Report · 30 June 2026 20 Rounding of amounts The Company is of a kind referred to in ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191 and, accordingly, amounts in this report and the financial report have been rounded to the nearest dollar unless otherwise stated. This Report of the Directors, incorporating the Remuneration Report, is signed in accordance with a resolution of Directors made pursuant to s.298(2) of the Corporations Act 2001 (Cth). Stephen Ross Chair Dated: 30 September 2026 Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 13 Pinnacle Minerals Limited Annual Report · 30 June 2026 Auditor’s independence declaration Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 14 To the Board of Directors AUDITOR’S INDEPENDENCE DECLARATION UNDER SECTION 307C OF THE CORPORATIONS ACT 2001 As lead audit Partner for the audit of the financial statements of Pinnacle Minerals Limited for the year ended 30 June 2026, I declare that to the best of my knowledge and belief, there have been no contraventions of: • the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and • any applicable code of professional conduct in relation to the audit. Yours Faithfully HALL CHADWICK AUDIT (WA) PTY LTD NIKKI SHEN CA Director Dated this 30th day of September 2026 Perth, Western Australia Pinnacle Minerals Limited Annual Report · 30 June 2026 Consolidated statement of profit or loss and other comprehensive income FOR THE YEAR ENDED 30 June 2026 Note 30 June 2026 $ 30 June 2025 $ Revenue and other income 2.3 54,980 50,001 Administration expense 423,386 216,856 Professional fees and legal 287,844 190,958 Employee benefit expense 2.1 337,764 310,271 Share-based payments 2.2 991,910 93,140 Exploration expenses 534 130,000 Impairment 5.1 2,333,472 – Loss before income tax (4,319,930) (891,224) Income tax expense/(benefit) 3 – – Loss for the year (4,319,930) (891,224) Other comprehensive income for the year, net of tax (Foreign currency translation) – – Total comprehensive loss for the year (4,319,930) (891,224) Loss per share attributable to the ordinary equity holders of the Company Basic (loss) per share 16 (0.044) (0.020) Diluted (loss) per share 16 (0.044) (0.020) The consolidated statement of profit or loss and other comprehensive income is to be read in conjunction with the accompanying notes. Pinnacle Minerals Limited and Controlled Entities | ASX: PIM | OTCQB: PIMLF 15 Pinnacle Minerals Limited Annual Report · 30 June 2026 Consolidated statement of financial position AS AT 30 June 2026 Note 30 June 2026 $ 30 June 2025 $ Current assets Cash and cash equivalents 4.1 2,353,250