ASX Announcement 30 September 2025 Results disclosed in Unaudited Appendix 4E Preliminary Final Report compared with the 2025 Annual Report Delorean Corporation Limited (ASX: DEL) (“Delorean” or “the Company”) refers to the Company’s unaudited preliminary financial statements lodged with the ASX on 29th August 2025 (Appendix 4E) and the Company’s 2025 Annual Report lodged with the ASX today (Annual report). The purpose of this announcement is to provide an explanation for the material differences between the results disclosed in the Appendix 4E Preliminary Final Report and those disclosed in the final Annual Report. Upon finalisation of the audited accounting for the year ended 30 June 2025, the following adjustments have been reflected in the Annual Report: Consolidated Statement of Profit or Loss and Other Comprehensive Income: • • • Decrease in Revenue of $0.31 million from $19.83 million to $19.52 million due to higher Yarra Valley Water project construction costs identified since the Appendix 4E. Under the input method of revenue recognition prescribed by AASB 15 Revenue from Contracts with Customers, the revised costs reduced the deemed percentage of costs completion at 30 June 2025 and therefore the revenue recognised at 30 June 2025. Increase in Depreciation and Amortisation of $0.07million from $0.24 million to $0.31 million and an associated decrease in Finance costs of $0.10 from $0.41million to $0.31 million, both due to correction of an inadvertent error in discounting methodology applied at initial recognition of the VIC1 project land lease. A consequential restatement of the prior year results due to the same correction. Increase in accounting Income tax expense of $2.16 million from $0.23 million (tax benefit) to $1.92 million due to the reversal of $2.16 million of deferred tax assets previously recognised in respect of carried forward tax losses. Consolidated Statement of Financial Position: • • Decrease in Deferred tax assets of $2.16 million from $3.52 million to $1.36 million due to the reversal of $2.16 million of deferred tax assets previously recognised in respect of carried forward tax losses, due to the high threshold of evidence required under AASB 112 Income Taxes. Increase in classification of current borrowings of $29.16 million from $0.41million to $29.58 million due to reclassification from non-current borrowings reflecting a Delorean Corporation Ltd | ACN 638 111 127 Deloreancorporation.com.au | Unit 1 Ground Floor, 1205 Hay Street WEST PERTH WA 6005 | PH: 08 6147 7575 • • subsequently waived covenant breach that existed at the reporting date. Although the waiver was subsequently obtained after year end, classification is determined based on conditions at the reporting date under accounting standards. Increase in contract liabilities of $0.31 million from $3.18 million to $3.48 million, reflecting the reduction in revenue recognised under the percentage of completion method. Decrease in Reserves of $0.29 million from $5.96 million to $5.67 million due to correction in Black-Scholes valuation inputs for options issued to Tanarra. Authorised on behalf of the Delorean Corporation Board of Directors by Hamish Jolly, Executive Chair. For more information/interview please contact: Joseph Oliver, Managing Director Delorean Corporation Ltd +61 (0) 8 6147 7575 info@deloreancorporation.com.au About Delorean Corporation Limited Delorean Corporation (ASX: DEL) is a leading Australian bioenergy company specialising in the design, construction, ownership, and operation of bioenergy infrastructure. In addition to renewable power and gas generation, Delorean also operates an energy retail division. Through its Engineering, Infrastructure, and Energy Retail divisions, Delorean delivers projects across the full lifecycle — from conception to operation — processing and diverting organic waste from landfill, generating renewable energy, and monetising multiple revenue streams including electricity, heat, gas, carbon credits, and waste processing fees. For more Company information and to engage with management by asking questions about Delorean's latest announcements and updates, visit https://investorhub.deloreancorporation.com.au/ Delorean Corporation Ltd | ACN 638 111 127 Deloreancorporation.com.au | Unit 1 Ground Floor, 1205 Hay Street WEST PERTH WA 6005 | PH: 08 6147 7575