• OIO Group published unaudited pro forma condensed combined financial information with De Tomaso Automobili for period ended Dec. 31, 2025.
• Pro forma revenue totaled US$ 5.8 million, reflecting ESGL revenue with no revenue recorded for De Tomaso Automobili in statement.
• Net loss was US$ 12.8 million, driven by De Tomaso Automobili other operating expenses of US$ 7.1 million.
• Combined total assets were US$ 168.8 million, led by intangible assets of US$ 101.6 million.
• Goodwill was US$ 29.7 million in Scenario 1, with Scenario 3 at US$ 27.6 million or Scenario 4 at US$ 25.7 million.

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