Annual report
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ARB CORPORATION LIMITED ABN 31 006 708 756 APPENDIX 4E FOR THE YEAR ENDED 30 JUNE 2026 1. The reporting period is the year ended 30 June 2026. The previous corresponding period is the year ended 30 June 2025. 2. Results for announcement to the market Year ended Jun 2026 Jun 2025 % Change $'000 $'000 Sales revenue 702,015 729,949 (3.8%) 2.1 Revenues from ordinary activities 711,536 739,031 (3.7%) Profit from ordinary activities before tax attributable to members 122,984 134,938 (8.9%) 2.2 Profit from ordinary activities after tax attributable to members 92,414 97,527 (5.2%) 2.3 Net profit for the period attributable to members 92,414 97,527 (5.2%) Gain on sale of property after tax (i) (2,101) (2,518) Change in fair value of contingent consideration (ii) (1,350) - Acquisition transaction costs (iii) - 1,214 88,963 96,223 (7.5%) 2.4 Dividends in respect of current financial year Jun 2026 Record date Payment date Jun 2025 % Change Interim dividend per share (fully franked @ 30% tax rate)34.0 cents 2 Apr 2026 17 Apr 2026 34.0 cents - Special dividend per share (fully franked @ 30% tax rate) - - - 50.0 cents (100.0%) Final dividend per share (fully franked @ 30% tax rate)35.0 cents 9 Oct 2026 23 Oct 2026 35.0 cents - 69.0 cents 119.0 cents (42.0%) 2.5 The record date for determining entitlements to dividends is shown in section 2.4 above and section 7 below. 2.6 Refer to the Chairman's Statement in the attached Annual Report for a review of the Group's operations. 3. 4. Refer to the attached Annual Report for the Consolidated Statement of Financial Position together with notes to the statement. 5. Refer to the attached Annual Report for the Consolidated Statement of Cash Flows together with notes to the statement. 6. Refer to the attached Annual Report for the Consolidated Statement of Changes in Equity. The Board believes the non-IFRS underlying net profit for the period attributable to members more accurately reflects the ongoing operating performance of the Company. Underlying net profit for the period attributable to members * Refer to the attached Annual Report for the Consolidated Statement of Comprehensive Income together with notes to the statement. * Underlying net profit for the period attributable to members adjusts for the impact of the following non-operating transactions (which have not been subject to audit) to more accurately reflect the Company's underlying performance from ordinary activities: (i) Represents the after-tax profit generated on the sale of two retail properties (profit before tax of $3,001,000). Prior year represents the after-tax profit generated on the sale of two retail properties (profit before tax reflects a gain of $3,597,000). (iii) The prior year represents ARB’s after-tax transaction costs relating to the acquisition of two retail stores and its increased investment in its US based associate, ORW USA, Inc., and ARB’s equity accounted share of ORW's transaction costs for the acquisition of the 4WP business (transaction costs before tax of $1,281,000). (ii) The Company recognised a non-operating gain of $1,350,000, reflecting the fair value adjustment of the MITS Alloy contingent consideration (gain before tax of $1,350,000). 1
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ARB CORPORATION LIMITED ABN 31 006 708 756 APPENDIX 4E (continued) FOR THE YEAR ENDED 30 JUNE 2026 7. Dividends paid during current financial year Amount per Security Franked Amount per Security Total $'000 Record date Payment date Special dividend - year ended 30 June 2025 50.0 cents 50.0 cents 41,209 25 Aug 2025 11 Sep 2025 Final dividend - year ended 30 June 2025 35.0 cents 35.0 cents 28,950 3 Oct 2025 17 Oct 2025 Interim dividend - year ended 30 June 2026 34.0 cents 34.0 cents 28,108 2 Apr 2026 17 Apr 2026 8. The Dividend Reinvestment Plan and Bonus Share Plan will operate for the final dividend. The last date for the receipt of an election notice for participation in the plans is 14 October 2026. 9. Net tangible assets per security Jun 2026 Jun 2025 % Change Net tangible assets per security $8.10 $8.31 (2.5%) 10. Changes to controlled entities during the year ended 30 June 2026 are as follows: ARB 4x4 Africa (Pty) Ltd was incorporated on 29 April 2026. ARB South Africa (Pty) Ltd was incorporated on 30 April 2026. 11. Details of associates or joint venture entities are as follows: Jun 2026 Jun 2025 Ownership interest in investments accounted for under the equity method: Nacho LED LLC 49% 49% ORW USA, Inc. 50% 50% 12. 13. This report is compiled in compliance with Australian Accounting Standards. 14. Refer to the attached Chairman’s Statement and Annual Report for commentary on the results for the period. 15. The financial report has been independently audited by Deloitte Touche Tohmatsu. 16. The independent audit has been completed. 17. The financial report has been independently audited and is not subject to a modified opinion or emphasis of matter paragraph. Significant information to make an informed assessment of the Group's financial performance and financial position is disclosed in this Appendix 4E and the attached Annual Report. 2
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ANNUAL REPORT 2026 ARB Corporation Ltd | ABN: 31 006 708 756
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Birmingham United KingdomSea/t.ss03tle United States Jacksonville United States Prague Czech Republic Rayong Thailand Melbourne Australia Sydney Australia Brisbane Australia Perth Australia Adelaide Australia Hamilton New Zealand Texas United States Dubai UAE DRIVE EXCELLENCE WITH PASSION 50 YEARS OF INNOVATION. A DV E NT U R E . ARB. ARB celebrated its 50th anniversary by going global with epic off road adventures, bringing together teams, dealers and customers across the world to showcase the capability of ARB products in some of the world’s toughest environments. Washington to Montana ANNUAL REPORT | 2026
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Birmingham United KingdomSea/t.ss03tle United States Jacksonville United States Prague Czech Republic Rayong Thailand Melbourne Australia Sydney Australia Brisbane Australia Perth Australia Adelaide Australia Hamilton New Zealand Texas United States Dubai UAE Mongolia to the Gobi Desert Dubai to Saudi Arabia Dolomites to Morocco The Kimberley Cape York Flinders Ranges Victorian High Country South Africa to Botswana Simpson Desert ANNUAL REPORT | 2026
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Product highlights YEAR IN REVIEW (FY2025/26) The launch of ARB’s comprehensive accessory range for the new Toyota HiLux reinforced the brand’s position as a complete vehicle integration specialist. From protection, suspension and recovery through to canopies and trays, the range enables customers to tailor their HiLux to their needs. With solutions engineered to work seamlessly together, ARB continues to deliver premium products that enhance capability, comfort and confidence on every journey. Toyota Hilux The launch of ARB’s accessory range for the Ford Ranger Super Duty further strengthened the Company’s long-standing partnership with Ford Australia. Developed collaboratively through the Ford Licensed Accessories program, a broad range of protection, storage and touring solutions was available at vehicle launch, providing customers with seamlessly integrated accessories engineered for demanding commercial and recreational applications. Ford Super Duty The launch of ARB’s first in-house winch marked a significant milestone in the Company’s product innovation, combining advanced engineering with seamless modern vehicle integration. Designed for enhanced performance, simplified installation and compatibility with today’s vehicle technologies, the new winch reinforces ARB’s commitment to delivering premium recovery solutions for off road enthusiasts. ARB Winch ANNUAL REPORT | 2026
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Expansion highlights ARB continued to strengthen its international presence with the successful launch of ARB China and the establishment of a dedicated office in Shanghai. Building on many years of success in the Chinese export market, this investment enables ARB to better support customers and distribution partners, strengthen local relationships and drive sustainable long-term growth across one of the world’s largest automotive markets. ARB China Expansion ARB expanded its North American operations with a new 7,340sqm warehouse and 930sqm engineering centre in Norco, California. Strategically located near the Port of Long Beach, the purpose-built facility enhances warehousing, engineering and distribution capabilities, supporting greater operational efficiency and future growth across the region. Engineering Expansion in California ARB continued to expand its Australian retail network with new store openings and strategic upgrades, increasing customer access to its products and expertise. This network expansion reinforces ARB’s commitment to delivering a premium customer experience and strengthening its national footprint. Growth of ARB’s Australian Store Network ANNUAL REPORT | 2026
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ARB CORPORATION LIMITED TABLE OF CONTENTS CONTENTS PAGE Corporate Information 2 Chairman's Statement 3 Operating and Financial Review 8 Directors' Report 11 Remuneration Report 14 Financial Report for the year ended 30 June 2026 Consolidated Income Statement 20 Consolidated Statement of Comprehensive Income 21 Consolidated Statement of Financial Position 22 Consolidated Statement of Changes in Equity 23 Consolidated Statement of Cash Flows 24 Notes to the Financial Statements 25 Consolidated Entity Disclosure Statement 49 Directors' Declaration 50 Independent Auditor's Report 51 Auditor's Independence Declaration 55 Consolidated Sustainability Report 56 Directors' Declaration for the Sustainability Report 67 Independent Auditor's Review Report on the Sustainability Report 68 ASX Additional Information 72 1
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ARB CORPORATION LIMITED CORPORATE INFORMATION COMPANY ABN 31 006 708 756 DIRECTORS Robert D Fraser B.Ec., LLB (Hons) - Chairman Andrew H Brown - Managing Director Roger G Brown B.E., M.B.A. Shona M Faber AdvDip AppSc, B.Bus., GAICD Adrian R Fitzpatrick B.Com., FCA Karen L Phin BA., LLB (Hons), FAICD Andrew P Stott COMPANY SECRETARY Damon Page B.Bus., CA PRINCIPAL REGISTERED OFFICE 42-44 Garden Street Kilsyth Victoria 3137 Australia Tel: +61 3 9761 6622 Fax: +61 3 9761 6807 AUDITOR Deloitte Touche Tohmatsu 477 Collins Street Melbourne Victoria 3000 Australia LOCATION OF REGISTER OF SECURITIES Computershare Investor Services Pty Limited Yarra Falls, 452 Johnston Street Abbotsford Victoria 3067 Australia Tel: 1300 850 505 (within Australia) Tel: +61 3 9415 4000 (from overseas) Fax: +61 3 9473 2500 STOCK EXCHANGE Australian Securities Exchange Level 4, North Tower Rialto, 525 Collins Street Melbourne Victoria 3000 Australia 2
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ARB CORPORATION LIMITED CHAIRMAN’S STATEMENT 3 RESULTS The Directors of ARB Corporation Limited (“ARB” or the “Company”) report that the Company generated sales revenue of $702.0 million for the financial year ended 30 June 2026 (“FY2026”), down 3.8% compared with the last financial year. Reported profit before tax for FY2026 was $123.0 million, representing a decline of 8.9% compared with the previous year. This was an improvement on the 18.8% decline reported in the first half of the financial year ended 31 December 2025. Reported profit after tax for FY2026 was $92.4 million, representing a decline of 5.2% compared with the previous year. This was an improvement on the 17.2% decline in the first half. Profit after tax excluding one-off adjustments related to gains on property sales, change in the fair value of contingent consideration and transaction costs related to acquisitions (see notes 1, 2 & 3 below) was $89.0 million, a decline of 7.5% from the previous financial year and an improvement of 5.9% on the first half. In line with earnings guidance provided in February 2026, profit before tax excluding one-off adjustments in the second half of the financial year was $60.7 million compared with $58.0 million in the first half. The full year results are summarised below: (1) Represents the after tax profit generated on the sale of two retail properties (profit before tax of $3,001,000). The prior year includes after tax profit generated on the sale of two retail properties (profit before tax of $3,597,000). (2) The Company recognised a non-operating gain of $1,350,000, reflecting a fair value adjustment of the MITS Alloy contingent consideration (before and after tax). (3) The prior year adjustment represents ARB’s after tax transaction costs relating to the acquisition of two retail stores and its increased investment in its US based associate, ORW USA, Inc., and ARB’s equity accounted share of ORW's transaction costs for the acquisition of the 4WP business (transaction costs before tax of $1,281,000). The Company has declared a final dividend of 35.0 cents per share, fully franked at a 30% tax rate. The final dividend will be paid on 23 October 2026 and the Record Date will be 9 October 2026. Total ordinary dividends of 69.0 cents per share for FY2026 are unchanged from FY2025. The previous year included a 50.0 cents per share special fully franked dividend.
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ARB CORPORATION LIMITED CHAIRMAN’S STATEMENT (continued) 4 The ARB Dividend Reinvestment Plan and Bonus Share Plan (the “Plans”) will be in operation for the final dividend. Information about the Plans, can be found on the Company’s website at https://www.arb.com.au/about/investor-relations/. Investors wishing to make or change an election to participate in either of the Plans can do so online via the Computershare Investor Centre website at www.computershare.com.au/easyupdate/arb or by phoning Computershare on 1300 850 505. 10 YEAR HISTORICAL PERFORMANCE The sales, profits and dividends per share performance of the Company over the past 10 years are illustrated in the graphs below: SALES REVENUE Annual sales revenue has grown at an average compound rate of 7.0% over the past 10 years. NET PROFIT AFTER TAX Net profit after tax has grown at an average compound rate of 6.9% over the past 10 years. DIVIDENDS PER SHARE Total fully franked dividends of $6.08 per share in respect of the last 10 years. -100200300400500600700$ millionAust AftermarketOEMExport-20406080100120$ million-20406080100120CentsInterimFinalSpecial
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ARB CORPORATION LIMITED CHAIRMAN’S STATEMENT (continued) 5 HIGHLIGHTS OF THE 2025/26 YEAR Sales and Distribution The Company’s sales revenue declined by 3.8% in FY2026 compared with the previous year. A summary of sales category performance for the financial year is as follows: Sales to the Australian Aftermarket were impacted by lower new 4x4 vehicle sales, a key driver of ARB's sales to this category. New vehicle sales were affected by vehicle availability, together with ongoing inflationary pressures constraining consumer discretionary spending. Notwithstanding these conditions, ARB's sales were less impacted than the industry- wide decline in new 4x4 vehicle sales, reflecting the success of the Company's new vehicle application program and its ability to bring accessories to market quickly for the vehicles that matter most to ARB’s customers. New vehicle sales of Australia’s two most popular 4x4 vehicles, the Ford Ranger and Toyota HiLux, both fell by 4%. However, ARB's early access to, and rapid development of accessories for the new HiLux and Ranger Super Duty saw improved fitment rates across the range of these vehicles and demonstrated that when the right products are delivered, market uptake is rapid. Other vehicles popular with ARB customers were down by even larger numbers, such as Toyota Prado (down 10%) and Toyota LandCruiser 70 Series (down 38%), both of which are expected to recover in H1 FY2027. Despite significant change in the composition of the Australian car parc, there has been little movement in the vehicles that underpin the segment, with the top 10 4x4 vehicles continuing to account for more than 70% of the market. ARB deliberately prioritises established, high-volume platforms while monitoring and strategically expanding its range for the growing tail of new entrants both in Australia and internationally. ARB's distribution network across the wider Australian Aftermarket remains a key competitive strength, incorporating sales through its Company owned and licensed ARB branded store network and sales to ARB stockists, to new vehicle dealers and to fleet operators. ARB also distributes to niche Australian Aftermarket segments through its SmartBar, Kingsley Enterprises and MITS Alloy businesses. As previously advised, the GoActive Outdoors business ceased during the year, but the loss of this sales channel was more than offset by growth across the Company's other subsidiary businesses. The Company's daily order intake and order book remain strong, continuing to display resilience in a tough market by maintaining similar levels as FY2025. Whilst shortages of fitters continue to impact the industry, the Company has made positive progress in its retention through various employee engagement activities. Branded ARB stores are an integral part of the Company’s distribution network throughout Australia. The total number of ARB stores has grown to 80, of which 33 are Company owned. The Company expects to open three additional ARB stores (one Company owned) and upgrade five existing stores to the ARB flagship store format in FY2027. During the year, the Company completed the migration of its Australian website to a new, integrated e-Commerce platform, bringing product information, pricing and online purchasing together in a single environment. The new platform has delivered exciting early revenue in direct-to-customer cash and carry products, high conversion rates on online quotes for fitted products, and richer insight into customer demand, supporting smarter marketing and product development decisions. This investment also provides ARB with a scalable foundation to support its continued international expansion. ARB's partnership with Ford via the successful Ford Licence Accessory ("FLA") programme continues with engineering commenced on products for the release of the next all-new Ranger and Everest models. ARB's international sales offices delivered a mixed result across varied market conditions. Sales in the USA continued their positive momentum, validating ARB's investment in local engineering capability and reinforcing the strategic rationale for expanding its direct distribution footprint. During the year, ARB’s US operations completed the migration of its west coast distribution centre from Washington to California, bringing distribution closer to its larger customers, including its own ORW / Four Wheel Parts ("4WP") network. The United Kingdom was impacted by new vehicle supply, resulting in materially lower pick-up vehicle registrations. Pleasingly, however, recovery is expected in the current half. The Middle East was significantly affected by regional conflict, while Europe performed well. In South-East Asia, ARB achieved strong growth through deeper relationships with its distribution network and regional partners. Customer Category12 months to Jun 2026 12 months to Jun 2025Australian Aftermarket 55.6% 55.2%Exports 38.2% 36.6%Original Equipment 6.2% 8.2%Total 100.0% 100.0%Percentage of Sales Sales Growth(3.3%)0.5%(27.2%)(3.8%)
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ARB CORPORATION LIMITED CHAIRMAN’S STATEMENT (continued) 6 Reflecting its focus on long-term international growth, the Company officially commenced operations of its wholly owned enterprise in China late in the year, confirming ARB's commitment to one of the world's most important vehicle markets and positioning the Company to pursue future growth opportunities. ARB also registered a wholly owned subsidiary in South Africa with its own warehouse and distribution facility, which will be operational in H1 FY2027. Accessory sales to OEMs declined in FY2026, reflecting a temporary lull between major vehicle programs and constrained supply of key vehicles during the financial year. This decline was essentially cyclical and reflects the timing of new OEM platform releases rather than any change in ARB's competitive position. Products and Engineering Product development remains at the heart of ARB's competitive advantage and in FY2026, the Company both broadened its product range and moved to strengthen its engineering capability for the years ahead. During the year the Company delivered a large range of accessories for the new Toyota HiLux and Ford Ranger Super Duty, the new ARB Winch in international markets, along with the next generation of its Ascent and Classic canopies, which offer updated designs, improved styling and quicker installation. The Company also continued to expand the application of its existing products to new vehicle models, consistently delivering quality and feature-packed products to market. Recognising the opportunity to strengthen this advantage further, the Board has approved an increase in investment in engineering over the coming years. This initiative is intended to lift both the scale and the speed of ARB's product development, enabling a higher cadence of new product releases and faster application development across existing and emerging vehicle platforms. As always, the Company has a number of exciting new products in the pipeline for release over the coming year. Shareholders can learn more about ARB's new product releases via the Company's website at: https://www.arb.com.au/latest/news-and-releases/. Financial Reported profit before and after tax for the financial year ended 30 June 2026 was $123.0 million and $92.4 million respectively, representing a decrease of 8.9% and 5.2% respectively compared with the previous financial year. The Company’s before and after tax operating profit, excluding the one-off adjustments detailed in notes 1 to 3 on page 1, declined by 10.5% and 7.5% respectively. Encouragingly, the full-year result includes a stronger second half performance with before and after tax operating profit in that period, excluding one-off adjustments, up by 4.7% (from $58.0 million to $60.7 million) and 5.9% (from $43.2 million to $45.7 million) respectively on the first half result. Gross margins came under pressure in the first half of the year due to a relatively stronger Thai Baht, and lower factory overhead recoveries. Gross margins have since recovered to be in line with FY2025 as foreign exchange conditions normalised and the benefit of disciplined cost control took effect. Cash flows generated from operations of $103.7 million declined $24.3 million or 19%, compared with the previous year, reflecting increased working capital and higher payments for foreign denominated operating expenses. Cash generated by operations was used to invest in property and equipment of $36.6 million, and to distribute cash dividends of $83.6 million. ARB’s cash reserves of $47.9 million and no debt as at 30 June 2026 along with continuing positive cash flows ensure the Company is well placed to continue to invest in future growth initiatives. THE FUTURE The Company's outlook remains positive, underpinned by ongoing healthy demand for ARB's products, an improving supply of key vehicle platforms, a strong product pipeline and expanding engineering capacity. The Company's order book remains healthy and daily sales order intake remains high despite the macroeconomic factors and softer 4x4 new vehicle sales. The large US market opportunity continues to be positive. The strategic foundations already in place, plus sales generated by the new products developed in the new engineering centre, and the strategic investment in 4WP, will continue to drive sustainable growth into the future. Improving supply of new vehicles into other export markets, including into the United Kingdom and New Zealand, are also expected to be positive factors in the short and medium term, further supported by strategic investments in China and South Africa. ARB's biggest challenge in FY2026 was the decline in Australian OEM sales caused by a lack of vehicle supply. This materially impacted OE sales and also flowed through to broader aftermarket demand. Toyota has publicly indicated significantly improved vehicle availability in FY2027 across key 4x4 platforms, including the HiLux, LandCruiser Prado and LandCruiser 300 Series, together with the reintroduction of the LandCruiser 70 Series. This is expected to support improved demand across both OE and aftermarket channels in FY2027, although the timing and scale of any recovery remain dependent on OEM production and supply chain conditions.
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ARB CORPORATION LIMITED CHAIRMAN’S STATEMENT (continued) 7 ARB is deliberate in responding to a changing car parc. The Company recognises the rise of Chinese and electric vehicles and takes a considered, strategic approach to where it competes in the long term. Four-wheel drive vehicles will continue to require the accessories ARB makes, regardless of where they come from or how they are powered, and the Company is focused on ensuring it has the best accessories for the best vehicles. This is demonstrated by ARB's establishment in China, its direct engagement with major OEMs, and the securing of contracts with two new US OEMs during the year, including one for an electric platform. As a result, ARB is confident it is well positioned to capitalise on the evolving market through its engineering capability, global network and deep understanding of its customers’ needs. Against a challenging backdrop, the FY2026 result demonstrated the resilience of ARB's business and the discipline of its management, with a stronger second half providing momentum into FY2027. The result was delivered in a genuinely challenging economic environment, with softer 4x4 vehicle sales and supply, ongoing US import tariffs, geopolitical uncertainty and elevated shipping costs all weighing on the year. The Board is confident that ARB's trusted brands, loyal customer base, expanding international footprint, deep engineering capability and strong balance sheet position the Company to convert improving conditions into renewed growth. Robert Fraser Chairman 25 August 2026
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ARB CORPORATION LIMITED OPERATING AND FINANCIAL REVIEW Sales Channel FY2026 $000s FY2025 $000s Change $000s Change % Australian Aftermarket 390,134 403,281 (13,147) (3.3%) Exports 268,444 266,993 1,451 0.5% Original Equipment 43,437 59,675 (16,238) (27.2%) Total Sales Revenue 702,015 729,949 (27,934) (3.8%) Sales Revenue Sales to the Australian Aftermarket were impacted by lower new 4x4 vehicle sales, a key driver of ARB's sales to this category. New vehicle sales were affected by vehicle availability, together with ongoing inflationary pressures constraining consumer discretionary spending. Notwithstanding these conditions, ARB's sales were less impacted than the industry-wide decline in new 4x4 vehicle sales, reflecting the success of the Company's new vehicle application program and its ability to bring accessories to market quickly for the vehicles that matter most to ARB’s customers. New vehicle sales of Australia’s two most popular 4x4 vehicles, the Ford Ranger and Toyota HiLux, both fell by 4%. However, ARB's early access to, and rapid development of accessories for the new HiLux and Ranger Super Duty saw improved fitment rates across the range of these vehicles. ARB's international sales offices delivered a mixed result across varied market conditions. Sales in the USA continued their positive momentum, validating ARB's investment in local engineering capability and reinforcing the strategic rationale for expanding its direct distribution footprint. During the year, ARB’s US operations completed the migration of its west coast distribution centre from Washington to California, bringing distribution closer to its larger customers, including its own ORW / Four Wheel Parts ("4WP") network. The United Kingdom was impacted by new vehicle supply, resulting in materially lower pick-up vehicle registrations. The Middle East was significantly affected by regional conflict, while Europe performed well. In South-East Asia, ARB achieved strong growth through deeper relationships with its distribution network and regional partners. Cash Flows Cash generated by operations of $103.7 million was used to invest in property and equipment of $36.6 million and to distribute cash dividends of $83.6 million. The Group reports its sales across three key channels: BUSINESS OVERVIEW ARB is the largest aftermarket four-wheel drive accessories business in Australia. The Group’s operations are located in all Australian states and territories and internationally in the United States, Thailand, New Zealand, the United Arab Emirates, the United Kingdom, Czechia and now in China and South Africa. ARB is a vertically integrated business which includes the design, manufacture, sale and distribution of 4x4 accessories across Australia and to more than 100 countries via its international distribution network. ARB was incorporated in 1975 and its securities have traded on the Australian Securities Exchange (ASX) since 1987. RESULTS FOR FY2026 The Group’s sales revenue declined by 3.8% in FY2026 compared with the previous year. Accessory sales to OEMs declined in FY2026, reflecting a temporary lull between major vehicle programs and constrained supply of key vehicles during the financial year. This decline was essentially cyclical and reflects the timing of new OEM platform releases rather than any change in ARB's competitive position. Profit Before and After Income Tax ARB reported profit before and after tax for the financial year ended 30 June 2026 of $123.0 million and $92.4 million respectively, representing a decrease of 8.9% and 5.2% respectively compared with the previous financial year. The full-year result reflects a stronger second half, with profit before and after tax improving on the first-half, which recorded declines of 18.8% and 17.2%, respectively. Gross margins came under pressure in the first half of the year due to a relatively stronger Thai Baht, and lower factory overhead recoveries. Gross margins recovered during the second half as foreign exchange conditions reverted to recent historical levles and the benefit of disciplined cost control took effect. The decline in profitability is closely correlated to the lower gross profit resulting from the sales volume decline. Operating expenses were comparable with the prior year in a challenging environment impacted by elevated inflation and the impact of the conflict in the Middle East. 8
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ARB CORPORATION LIMITED OPERATING AND FINANCIAL REVIEW (continued) • • • • • • Payables increased $2.8 million or 4.3%, broadly in line with the increase in inventory holdings. BUSINESS STRATEGIES AND PROSPECTS ARB has identified certain risks that could materially impact the Group’s performance and prospects and has implemented measures to manage those risks, as summarised below: Total dividends, including FY2025’s special dividend of 50.0 cents per share, declined 42.0%. However, total interim and final dividends of 69.0 cents per share for FY2026 is unchanged from FY2025. Working Capital Business Risks The Group has established a comprehensive aftermarket retail network across Australia with 80 ARB branded retail stores, five state distribution centres and hundreds of stockists and dealer customers across the country. Sales and warehouse operations have been established in the United States, Thailand, New Zealand, the United Arab Emirates, the United Kingdom, Czechia and now China and South Africa, selling to wholesale, fleet and dealer customers. The Group employs more than 140 engineers who are actively involved in developing new products and applications for the four- wheel drive industry. The following factors are considered important in understanding the strategy of the Group and the main opportunities and threats that may have a significant impact on its results and prospects in future years. Key Strategies New product development and new distribution channels to market are the key strategies to ensuring the Group’s continued success and growth. The Group’s net assets as at 30 June 2026 were $741.9 million, which was $14.7 million lower than as at the end of FY2025. The reduction reflects a $23.7 million decrease in the translated Australian dollar value of international subsidiaries’ net assets arising from the appreciation of the Australian dollar. Business continuity risk:ARB faces business continuity risks which may include: a natural disaster affecting one or more sites, global pandemics, major outage of services (e.g. electricity), a raw material shortage and prolonged failure of a supplier to supply a critical component. This risk is managed through businesses spread across multiple sites to mitigate site specific risks, site specific Emergency Response Plans and appropriate policies of insurance. Information technology risk:ARB is exposed to the risk of a significant information technology (“IT”) outage or cyber-attack and a loss of confidential data. ARB has in place IT backup and disaster recovery plans and regularly updates its cyber security. Tax risk:The Group has effective policies and processes in place to manage tax risk including direct, indirect and excise taxes and tariffs. Economic risk:ARB is exposed to general risks posed by the Australian and international economies, which may cause general or local downturns in consumer confidence and demand and in the automotive industry in particular. Strategies employed to manage these risks include the use of multiple facilities for manufacturing, distribution and sales. Foreign exchange risk:ARB is exposed to foreign exchange rate influences in its dealings with a number of countries. This risk is managed through hedging arrangements as required and by operating in different currency environments. Key personnel:Finding and retaining the right employees is important to ARB’s ongoing success. ARB has appropriate succession planning strategies and career development plans in place to manage this risk. Trade receivables decreased $5.4 million or 5.9% from the previous year. Financial Position, Capital Management and Dividends The Group held cash of $47.9 million as at 30 June 2026, a decrease of $21.3 million over the prior year. The Group had no debt. Basic earnings per share declined 5.9% from 117.7 cents per share in FY2025 to 110.8 cents per share in FY2026. Total inventory on hand increased $6.1 million or 2.4% from the previous year and reflect the impact of the stronger Australian dollar on the value of inventories held overseas. 9
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ARB CORPORATION LIMITED OPERATING AND FINANCIAL REVIEW (continued) • • The Group does not face any material exposure to risks that would compromise its ability to continue operating in a socially and environmentally sustainable way. Environmental / sustainability:The Group is not significantly impacted by, but complies with, all environmental regulations or laws as reported in its Environmental, Social and Governance Report located at https://www.arb.com.au/about/investor- relations/. Regulatory:Regulatory burdens and changes to regulatory requirements may adversely impact ARB’s competitiveness. ARB addresses this risk though its globally diversified facilities and being at the forefront of relevant industry technology to meet changing regulatory requirements more effectively. 10
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ARB CORPORATION LIMITED DIRECTORS' REPORT There have been no material changes in the Group's state of affairs during the financial year. Dividends paid or proposed by the Company since the end of the previous financial year were: 2026 2025 Recognised amounts $'000 $'000 - A fully franked special dividend of 50.0 cents per share was paid 41,209 - on 11 September 2025 (2025: $nil) - A final fully franked ordinary dividend of 35.0 cents per share was paid 28,950 28,573 on 17 October 2025 (2025: 35.0 cents fully franked) - An interim fully franked ordinary dividend of 34.0 cents per share was paid 28,108 27,958 on 17 April 2026 (2025: 34.0 cents fully franked) 98,267 56,531 Unrecognised amounts (i) - - 41,582 - A final fully franked ordinary dividend is proposed of 35.0 cents per share 29,281 29,107 to be paid on 23 October 2026 (2025: 35.0 cents fully franked) 29,281 70,689 All dividends are fully franked at the corporate tax rate of 30%. Review of Operations The Company is an entity to which section 7 ofASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2026/183applies and in accordance with that section, amounts in the Directors’ Report are rounded to the nearest thousand dollars, unless otherwise required. Likely Developments The Group will continue to pursue its operating and financial strategies to create shareholder value. Further information is included in the Chairman's Statement. A review of the Group's operations is included in the Chairman's Statement on pages 3 to 7. With the exception of the declaration of a final dividend detailed in Note 6, no other matters or circumstances have arisen since the end of the financial year that have materially affected or may materially affect the operations of the Group, the results of those operations, or the state of affairs of the Group in future financial years. Rounding of Amounts (i) The final dividend was declared subsequent to the financial year end and is not recognised as a liability at 30 June 2026. No special dividend is proposed or paid in respect of the 2026 financial year (2025: 50.0 cents fully franked) Environmental Regulation The Group's operations are not materially impacted by any environmental regulations or laws. Dividends Paid, Recommended and Declared The Directors present their report together with the financial report of the consolidated entity of ARB Corporation Limited, being the Company and its controlled entities the ("Group"), for the financial year ended 30 June 2026 and the auditor's report thereon. This financial report has been prepared in accordance with Australian Accounting Standards. Principal Activities The principal activities of the Group during the course of the financial year remained unchanged and were the design, manufacture, distribution and sale of motor vehicle accessories and light metal engineering works. Results The consolidated profit attributable to members of the parent entity after income tax expense for the financial year was $92,414,000 (2025: $97,527,000). Material Changes in the State of Affairs Subsequent Events 11
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) NAME & QUALIFICATIONS EXPERIENCE AND SPECIAL RESPONSIBILITIES Mr. Robert D Fraser B.Ec., LLB (Hons) Chairman Independent Non-executive Director Non-executive Chairman of ARB Corporation Limited since 2022. Non-executive Director of ARB Corporation Limited since 2004. Member of the Audit & Risk and the Remuneration & Nomination Committees. Mr. Andrew H Brown Wide range of experience in automotive engineering and marketing. Managing Director Managing Director of ARB Corporation Limited since 2012. Executive Director of ARB Corporation Limited from 1987 to 2012. Mr. Roger G Brown B.E., M.B.A. Non-executive Director Non-executive Chairman of ARB Corporation Limited from 2016 to 2022. Executive Chairman of ARB Corporation Limited from 1987 to 2016. Managing Director of ARB Corporation Limited from 1987 to 2012. Chairman of the Remuneration & Nomination Committee. Ms. Shona M Faber Key executive roles leading commercial operations including manufacturing and sales. AdvDip AppSc, B.Bus., GAICD Non-executive Director of ARB Corporation Limited since 2022. Independent Non-executive Director Mr. Adrian R Fitzpatrick Former Partner of Pitcher Partners (retired 2016). B.Com., FCA Non-executive Chairman of Aussie Broadband Limited. Independent Non-executive Director Non-executive Director of ARB Corporation Limited since 2016. Ms. Karen L Phin BA., LLB (Hons), FAICD Independent Non-executive Director Non-executive Director of ARB Corporation Limited since 2019. Mr. Andrew P Stott Wide 4WD industry experience. Independent Non-executive Director Non-executive Director of ARB Corporation Limited since 2006. Mr. Damon Page Chief Financial Officer of ARB Corporation Limited since 2014. B.Bus., CA Company Secretary of ARB Corporation Limited since 2019. Company Secretary Company director and corporate adviser. Chairman of Supply Network Limited, Non- executive Director of F.F.I. Holdings Limited and MFF Capital Investments Limited. President of the Muscular Dystrophy Association of NSW. Previously Non-executive Deputy Chairman of Magellan Financial Group Limited until 2023. Shares Under Performance Rights There were 49,093 unissued ordinary shares of the Company under performance rights at the date of this report (2025: 42,132). Wide range of experience within the automotive industry in Australia and overseas. Non-executive Director of AMCIL Limited. No options over unissued shares or interests in the Group were granted during or since the end of the financial year and there were no options outstanding at the end of the financial year. Nomination Committee. Corporate advisor on capital markets, capital management and funding strategies. Non-executive Director of Omni Bridgeway Ltd (formerly IMF Bentham Ltd) and Supply Network Ltd (since 2025). Member of the Takeovers Panel. Member of the Audit & Risk and the Remuneration & Nomination Committees. Member of the Audit & Risk and the Remuneration & Nomination Committees. Chairman of the Audit & Risk Committee and member of the Remuneration & The Company Secretary listed below held office as Company Secretary of the Company at all times during or since the end of the financial year. Previously a Non-executive Director of Magellan Financial Group Limited until 2022. The qualifications, experience and special responsibilities of each person who has been a Director of ARB Corporation Limited at any time during or since the end of the financial year are provided below, together with details of the Company Secretary. Information on Directors and Company Secretary Share Options The Directors listed below each held office as a Director of the Company at all times during or since the end of the financial year. Member of the Remuneration & Nomination Committee. 12
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Remuneration & Nomination Audit & Risk Board Committee Committee Meetings attended / Meetings held whilst a member Mr. Robert D Fraser (Chairman) 13 / 13 4 / 4 7 / 7 Mr. Andrew H Brown (Managing Director) 12 / 13 * * Mr. Roger G Brown 13 / 13 4 / 4 * Ms. Shona M Faber 13 / 13 4 / 4 7 / 7 Mr. Adrian R Fitzpatrick 13 / 13 4 / 4 7 / 7 Ms. Karen L Phin 13 / 13 4 / 4 7 / 7 Mr. Andrew P Stott 12 / 13 3 / 4 * * Not a member of the Committee Non-Audit Services Indemnification and Insurance of Directors, Officers and Auditors The number of Board of Directors and Board Committee meetings held during the financial year, and each director's attendance at these meetings were: The Group has, during the financial year, in respect of any person who is or has been an officer of the Group or a related body corporate, paid a premium in respect of Directors' and Officers' Liability insurance which indemnifies the Directors and Officers of the Group for any claims made against the Directors and Officers of the Group, subject to conditions contained in the insurance policy. Further disclosures required under Section 300(1)(g) of theCorporations Act 2001are prohibited under the terms of the contract. The auditor’s independence declaration is included on page 55. No indemnities have been given or insurance premiums paid during or since the end of the financial year, for the auditors of the Group. Directors' Meetings In addition to scheduled meetings, the Board has informal discussions on a regular basis to consider relevant issues arising. It also has informal meetings, discusses strategic, operational and risk matters with senior management and undertakes site visits. Auditor's Independence Declaration Proceedings on Behalf of the Group Non-audit services are approved by the Chairman of the Audit & Risk Committee or the Chairman of the Board. No non-audit services have been provided during the year by the auditor of the Group, Deloitte Touche Tohmatsu, as detailed in Note 25 of the Financial Report. No person has applied for leave of court to bring proceedings on behalf of the Group. 13
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Remuneration Report - Audited Key Management Personnel Name Position Non-Executive Directors Robert D Fraser Independent Non-executive Chairman Roger G Brown Non-executive Director Shona M Faber Independent Non-executive Director Adrian R Fitzpatrick Independent Non-executive Director Karen L Phin Independent Non-executive Director Andrew P Stott Independent Non-executive Director Executives Andrew H Brown Managing Director Lachlan A M McCann Chief Executive Officer Remuneration Policies Key Terms of KMP Employment Agreements Directors Chief Executive Officer The Remuneration Report forms part of the Directors' Report and has been prepared and audited in accordance with the requirements of the Corporations Act 2001. The Directors present the Group’s 2026 Remuneration Report which details the remuneration information for ARB Corporation Limited’s key management personnel including Executive Directors, Non-executive Directors and the Chief Executive Officer (''CEO''). The Group determines the total amount of remuneration for Directors by resolution of the Board. The Group provides a remuneration package to all KMP which may incorporate both cash-based and non-cash-based remuneration. The contracts for service between the Group and the Directors are on a continuing basis, the terms of which are not expected to change in the immediate future. The remuneration policy is based on providing a fair and competitive annual remuneration package to Directors based on market related data. Directors do not participate in any short-term or long-term incentive arrangements. The Board believes that the Managing Director and the Board as a whole are appropriately incentivised in the long term by their shareholdings in the Group. The remuneration policy is based on providing a fair and competitive annual remuneration package based on market related data. Either party may terminate the agreement by giving nine months’ notice and ARB may elect to pay Mr McCann in lieu of him working through the notice period. Mr McCann’s employment may be terminated immediately in certain circumstances such as serious or persistent misconduct or being convicted of a criminal offence. Key Management Personnel ("KMP") are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly, including any Director (whether executive or otherwise) of that entity and the CEO. Strategic direction and decision-making is exercised by the Board and the CEO. Accordingly, the Non-executive Directors, the Managing Director and the CEO are considered to be the Group's KMP during the financial year ended 30 June 2026. The following table sets out the Group's KMP. All KMP held their positions for the whole of the financial year, unless otherwise indicated. The Board's policy for determining the nature and amount of remuneration of KMP is agreed by the Board of Directors as a whole based on the recommendations of the Remuneration & Nomination Committee. The Board obtains professional advice where necessary to ensure that the Group attracts and retains talented and motivated KMP who can enhance the Group's performance through their contributions and leadership. The Group has reimbursed expenses incurred by the Non-executive Directors in the discharge of their duties of $nil (2025: $nil). The contract for service between the Group and the CEO is on a continuing basis. Mr McCann received a fixed remuneration package inclusive of salary, superannuation and a motor vehicle. The CEO also participated in the long-term incentive plan ("LTI Plan") during the financial year ended 30 June 2026. The remuneration package is reviewed each year. 14
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Executive Remuneration Framework Overview of the LTI Plan Details of the LTI Plan Overview of the LTI Plan Participation Instrument Number of rights to be granted Performance period Performance conditions CAGR achieved Award 0.0% to 2.09% 0% of the performance rights 2.1% to 7.49% Greater than or equal to 7.5% 100% of Tranche 2 The CEO and Senior Executives of the Group are eligible to participate in the LTI Plan. During the period ended 30 June 2026, Lachlan McCann's total remuneration was $1,397,163. This included a reversal of previously accrued long term incentives amounting to $171,354, following the reassessment of vesting outcomes under the FY2024 & FY2025 3 year performance rights granted. The number of performance rights to be granted will be determined using the value of the total award divided by the share price at grant date. Upon vesting, each performance right entitles the Senior Executives to one ordinary share in the Company. Performance rights are granted for nil consideration and no amount is payable on vesting. Performance rights subject to an EPS performance condition and the KMP being employed at the end of the vesting period. Performance will be measured over a period of three years except for the transitional two year period for the first grant for FY2024. Mr McCann is subject to post-employment restraints for a period of up to 12 months following the cessation of his employment, including restrictions from competing with ARB and soliciting ARB’s employees, suppliers or customers. None granted Long-term Incentive Base salary plus superannuation and other benefits The vesting will occur on a straight-line basis from 0% to 100% of Tranche 2 rights awarded Set out below is an explanation of the terms and conditions applying to the LTI Plan awards for Senior Executives, including the CEO, during the performance period. Performance rights issued during the financial year ended 30 June 2026: 30% of the performance rights granted, Tranche 1, will vest if the Senior Executive is still employed by the Group at the vesting date. The remaining 70% of the performance rights, Tranche 2, will vest in a straight-line proportion based on the Group's earnings per share ("EPS") compound annual growth rate ("CAGR") achieved over the vesting period subject to the following parameters: The LTI Plan is an 'at-risk' equity component of executive remuneration which is subject to the satisfaction of a long-term performance condition. The purpose of the plan is to assist in the retention and motivation of eligible employees, link the reward to the creation of shareholder value as well as provide greater incentive for eligible employees to focus on the Group’s longer-term goals. Performance rights issued from the financial year commencing 1 July 2024 have a three-year performance period. Performance rights issued for the 2024 financial year had a two-year and three-year performance period, as part of the transition arrangements in relation to the implementation of the LTI Plan. Fixed Remuneration Short-term Incentive 15
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Performance conditions (continued) CAGR achieved % of the remaining rights awarded 0.0% to 3.49% 0% of the performance rights 3.5% to 4.49% 15% of the performance rights 4.5% to 5.49% 30% of the performance rights 5.5% to 6.49% 45% of the performance rights Greater than or equal to 6.5% 60% of the performance rights CAGR achieved % of the remaining rights awarded 0.0% to 0.99% 0% of the performance rights 1.0% to 1.99% 10% of the performance rights 2.0% to 2.99% 20% of the performance rights 3.0% to 3.99% 30% of the performance rights 4.0% to 4.99% 40% of the performance rights Greater than or equal to 5% 50% of the performance rights Dividends and voting rights Treatment on cessation of employment Change of control Clawback iii) Any unvested performance rights which continue to be held by the participant will be tested at the end of the vesting period, in accordance with the vesting conditions set out in the offer. If a change of control event occurs, the Board may in its sole and absolute discretion, and subject to the ASX listing rules determine how unvested performance rights held by a Senior Executive will be treated. The performance rights do not carry dividend or voting rights prior to vesting. Shares allocated on vesting carry the same dividend and voting rights as other shares. Performance rights issued during the financial year ended 30 June 2024: 50% of the performance rights granted will vest if the Senior Executive is still employed by the Group at the vesting date. The remaining 50% of the performance rights will vest according to the Group's EPS CAGR achieved over the vesting period as follows: Performance rights issued during the financial year ended 30 June 2025: 40% of the performance rights granted will vest if the Senior Executive is still employed by the Group at the vesting date. The remaining 60% of the performance rights will vest according to the Group's EPS CAGR achieved over the vesting period as follows: The Group will pay a cash bonus to cover the personal income tax upon exercise of the performance rights. The Board may, in its absolute discretion, reduce the number of performance rights vesting in the event of a significant deterioration in health and safety performance. If the Board becomes aware of a material misstatement in the Group's financial statements or some other event has occurred as a result of which the performance right vesting conditions in respect of certain vested performance rights were not, or should not have been determined to have been satisfied, then the participant will cease to be entitled to those vested performance rights. If a Senior Executive ceases employment by the Group during the vesting period, the following treatment will apply, unless the Board determines otherwise: i) Where a Senior Executive resigns or is summarily terminated, all their unvested performance rights will lapse. ii) If the Senior Executive ceases employment in any other circumstances including retirement, the participant will be entitled to retain a pro-rata amount of their unvested performance rights (based on the proportion of the vesting period for which the participant was employed by the Group, by reference to the number of whole months employed). All other unvested performance rights held by that participant will lapse. The Board may, in its absolute discretion, waive any of the above vesting conditions. 16
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Details of the nature and amount of each major element of the remuneration of each KMP of the Company and the Group for the financial year are: (i) The amounts disclosed as part of remuneration for the financial year have been determined by allocating the grant date value on a straight-line basis over the period from grant date to vesting date. (ii) Current year amount reflects a reduction of the provision for the estimated cash bonus to be paid to the CEO to cover the personal income tax payable upon exercise of the performance rights, excluding any capital gains tax. The FY2024 two-year performance rights achieved 100% of the tenure hurdle and 60% of the EPS CAGR performance hurdle. As a result, 80% of the rights awarded to Lachlan McCann vested, while the remaining 20% lapsed. Lachlan McCann's remuneration in FY2026 included 12% at-risk remuneration (FY2025: 16%). PostEmploy- Short TermLong Term ment LongLTISalaryNon-cashAnnualServiceEquity-LTI CashSuper-& FeesBenefitsLeaveLeavesettled (i)(ii)annuationTOTAL$ $ $ $ $ $ $ $ 2026Robert D Fraser240,677 - - - - - -240,677Andrew H Brown224,108 39,676 - - - - 30,000293,784Lachlan A M McCann1,421,315 26,628 28,311 62,263 (59,150) (112,204) 30,0001,397,163Roger G Brown79,895 - - - - - 9,58789,482Shona M Faber79,895 - - - - - 9,58789,482Adrian R Fitzpatrick 79,895 - - - - - 9,58789,482Karen L Phin 121,220 - - - - - 14,546135,766Andrew P Stott 79,895 - - - - - 9,58789,482Total 2,326,90066,30428,31162,263(59,150)(112,204)112,8942,425,3182025Robert D Fraser231,364 - - - - - -231,364Andrew H Brown214,276 31,985 - - - - 30,000276,261Lachlan A M McCann1,381,076 23,798 (137,318) 80,881 133,285 106,231 30,0001,617,953Roger G Brown 77,148 - - - - - 8,87286,020Shona M Faber 77,148 - - - - - 8,87286,020Adrian R Fitzpatrick 77,148 - - - - - 8,87286,020Karen L Phin 117,052 - - - - - 13,461130,513Andrew P Stott 77,148 - - - - - 8,87286,020Total 2,252,36055,783(137,318)80,881133,285106,231108,9492,600,171 30 June 2026Name Scheme Number of rights at 1 July 2025 Number of rights awarded during the financial year Number of rights exercised during the financial year Number of rights lapsed / forfeited during the financial Number of rights held at 30 June 2026 Number of rights vested during the financial year Value of rights exercised at the exercise date Lachlan McCann 2-year performance rights 3,400 - 2,720 680 - 3,400 108,394 3-year performance rights 9,404 5,563 - - 14,967 - - Total12,804 5,563 2,720 680 14,967 3,400 108,394 30 June 2025Name Scheme Number of rights at 1 July 2024 Number of rights awarded during the financial year Number of rights exercised during the financial year Number of rights lapsed / forfeited during the financial year Number of rights held at 30 June 2025 Number of rights vested during the financial year Value at date of forfeiture Lachlan McCann 2-year performance rights 3,400 - - - 3,400 - - 3-year performance rights 5,100 4,304 - - 9,404 - - Total8,500 4,304 - - 12,804 - - 17
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Executive KMP rights over ordinary shares of ARB Corporation Limited The following table summarises the Group's performance and key performance indicators: Years ended 30 June 2026 2025 2024 2023 2022 Revenue ($'000) 711,536 739,031 698,753 675,037 (i) 697,276 Increase/(decrease) in revenue (%) (3.7) 5.8 3.5 (3.2) 11.4 Profit before tax ($'000) 122,984 134,938 141,419 122,076 165,678 Increase/(decrease) in profit before tax (%) (8.9) (4.6) 15.8 (26.3) 10.4 Profit after tax ($'000) 92,414 97,527 102,683 88,455 122,006 Increase/(decrease) in profit after tax (%) (5.2) (5.0) 16.1 (27.5) 8.1 Basic earnings per share (cents) 110.8 117.7 124.9 107.9 149.4 Dividends per share fully franked (cents) 69.0 119.0 69.0 62.0 71.0 Earnings before interest and tax ($'000) 124,023 136,144 141,813 123,493 167,673 End of year share price ($) 18.92 32.70 37.63 28.60 28.24 Total remuneration of KMP ($) 2,425,318 2,600,171 2,248,916 1,803,770 1,135,090 Key Management Personnel Shareholdings The ordinary shares of ARB Corporation Limited held by each KMP, either directly or indirectly, were: Beginning of Year Acquired Sold End of Year Robert D Fraser (Chairman) 31,566 1,233 - 32,799 Andrew H Brown (Managing Director) (a) 4,964,506 392 - 4,964,898 Lachlan A M McCann (CEO) 17,054 2,720 - 19,774 Roger G Brown (a) 4,951,010 - - 4,951,010 Shona M Faber 1,000 5,420 - 6,420 Adrian R Fitzpatrick 3,500 136 - 3,636 Karen L Phin 8,600 3,000 - 11,600 Andrew P Stott 5,000 3,000 - 8,000 (a) Common to each of Roger G Brown and Andrew H Brown are 4,909,452 (2025: 4,909,452) shares held indirectly. *** End of the Remuneration Report *** (i) Excludes $13,673,000 relating to the write back of the provision for deferred consideration for the Truckman acquisition reported as revenue in 2023. Since the end of the previous financial year, no KMP of the Group has received or become entitled to receive any benefit (other than a benefit included in the aggregate amount of remuneration received or due and receivable by KMP shown in the consolidated financial report) because of a contract made by the Group, its controlled entities or a related body corporate with a KMP or with a firm of which a KMP is a member, or with an entity in which the KMP has a substantial interest. 2026 Year Scheme Grant date Grant date fair value FY2026 3-year performance rights 27-Nov-25 $31.40FY2025 3-year performance rights 9-Jul-24 $36.02FY2024 3-year performance rights 29-Sep-23 $29.46FY2024 2-year performance rights 29-Sep-23 $30.05 18
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ARB CORPORATION LIMITED DIRECTORS' REPORT (continued) Australian Sustainability Reporting Standards On behalf the Directors Robert D Fraser Chairman Melbourne, 25 August, 2026 Signed in accordance with a resolution of the Directors made pursuant to s.298(2) of the Corporations Act 2001. Corporate Governance Statement The Company's Corporate Governance Statement is available on the Company website at http://www.arb.com.au/about/investor- relations/. The Company's Consolidated Sustainability Report is included at page 56 of this report. 19
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ARB CORPORATION LIMITED CONSOLIDATED INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2026 2026 2025 Note $'000 $'000 Sales revenue 702,015 729,949 Other income 9,521 9,082 Total revenue and other income 3 711,536 739,031 Materials and consumables used (297,636) (315,721) Employee expenses (179,473) (176,205) Depreciation and amortisation expense (35,700) (32,509) Advertising expense (10,834) (11,361) Distribution expense (16,341) (16,579) Finance expense (2,200) (2,357) Occupancy expense (20,158) (19,660) Maintenance expense (7,572) (7,649) Equity accounted share of gain/(loss) 21 854 (1,908) Change in fair value of contingent consideration 15 1,350 - Other expenses (20,842) (20,144) Profit before income tax expense 122,984 134,938 Income tax expense 5 (30,570) (37,411) 92,414 97,527 24 110.8 117.7 24 110.7 117.7 The accompanying notes form part of these financial statements. Diluted earnings per share (cents) Profit attributable to members of the parent entity Basic earnings per share (cents) 20
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ARB CORPORATION LIMITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2026 2026 2025 Note $'000 $'000 Profit attributable to members of the parent entity 92,414 97,527 Other comprehensive income Items that may be reclassified subsequently to Profit/(Loss) Movement in fair value of cash flow hedges 17 369 142 Exchange differences on translation of foreign operations 17 (23,654) 22,911 Other comprehensive (loss)/income for the year (23,285) 23,053 69,129 120,580 Total comprehensive income for the year attributable to members of the parent entity The accompanying notes form part of these financial statements. 21
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ARB CORPORATION LIMITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2026 2026 2025 Note $'000 $'000 Current assets Cash and cash equivalents 20 47,895 69,198 Receivables 7 85,672 93,342 Current tax receivable 5 694 145 Other financial assets 338 - Inventories 8 255,133 249,061 Loan receivable from associate 21 246 588 Prepayments 15,063 11,851 Total current assets 405,041 424,185 Non-current assets Property, plant and equipment 9 329,237 327,347 Deferred tax assets 5 16,324 13,597 Loan receivable from associate 21 - 206 Equity accounted investments 21 33,332 34,187 Intangible assets 10 64,623 65,261 Right-of-use assets 11 43,016 39,991 Total non-current assets 486,532 480,589 Total assets 891,573 904,774 Current liabilities Payables 12 67,982 65,163 Other financial liabilities 28 52 Current tax liabilities 5 1,492 5,740 Lease liabilities 14 8,694 8,681 Provisions 15 24,893 23,077 Total current liabilities 103,089 102,713 Non-current liabilities Lease liabilities 14 40,859 37,961 Deferred tax liabilities 5 1,060 1,133 Provisions 15 4,677 6,351 Total non-current liabilities 46,596 45,445 Total liabilities 149,685 148,158 NET ASSETS 741,888 756,616 EQUITY Contributed equity 16 244,896 230,203 Reserves 17 10,205 33,714 Retained earnings 18 486,787 492,699 TOTAL EQUITY 741,888 756,616 The accompanying notes form part of these financial statements. 22
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ARB CORPORATION LIMITED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2026 Contributed Reserves Retained Total equity earnings equity $'000 $'000 $'000 $'000 Balance as at 1 July 2024 197,509 10,204 451,703 659,416 Profit for the year - - 97,527 97,527 Movement in fair value of cash flow hedges, net of tax - 142 - 142 Exchange differences on translation of foreign operations, net of tax - 22,911 - 22,911 Total comprehensive income for the year - 23,053 97,527 120,580 Transactions with owners in their capacity as owners: Equity-settled share-based payments expense, net of tax (note 29) - 457 - 457 Other equity-settled share-based payment transactions (note 29) - - - - Dividend reinvestment and bonus share plans (net of underwriter's fee) 32,694 - - 32,694 Dividends paid - - (56,531) (56,531) Total transactions with owners in their capacity as owners 32,694 457 (56,531) (23,380) Balance as at 30 June 2025 230,203 33,714 492,699 756,616 Balance as at 1 July 2025 230,203 33,714 492,699 756,616 Profit for the year - - 92,414 92,414 Movement in fair value of cash flow hedges, net of tax - 369 - 369 Exchange differences on translation of foreign operations, net of tax - (23,654) - (23,654) Total comprehensive income for the year - (23,285) 92,414 69,129 Transactions with owners in their capacity as owners: Equity-settled share-based payments expense, net of tax (note 29) - 81 (59) 22 Other equity-settled share-based payment transactions (note 29) - (305) - (305) Dividend reinvestment and bonus share plans (net of underwriter's fee) 14,693 - - 14,693 Dividends paid - - (98,267) (98,267) Total transactions with owners in their capacity as owners 14,693 (224) (98,326) (83,857) Balance as at 30 June 2026 244,896 10,205 486,787 741,888 The accompanying notes form part of these financial statements. 23
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ARB CORPORATION LIMITED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2026 2026 2025 Note $'000 $'000 Cash Flows From Operating Activities Receipts from customers 760,536 786,440 Payments to suppliers and employees (617,859) (617,585) Interest received 1,161 1,151 Finance costs (2,006) (2,192) Income tax paid (38,166) (39,861) Net cash generated by Operating Activities 20 103,666 127,953 Cash Flows From Investing Activities Payments for property, plant and equipment 9 (36,641) (46,194) Payments for development costs 10 (4,487) (3,825) Payments for intangible software assets 10 (616) (1,147) Payments for other intangible assets 10 (42) (1,761) Proceeds from sales of property, plant & equipment 7,116 9,593 Payment for equity accounted investments 21 - (25,575) Loan repaid by / (provided to) associates 21 548 (794) Payment for business acquisitions 22 (165) (13,278) Net cash used in Investing Activities (34,287) (82,981) Cash Flows From Financing Activities Dividends paid (83,574) (23,545) DRP and BSP underwriting fee - (290) Payments for lease liabilities (8,748) (7,421) Net cash used in Financing Activities (92,322) (31,256) Foreign exchange differences 1,640 (1,020) Net increase / (decrease) in cash held (21,303) 12,696 Cash at the beginning of the financial year 69,198 56,502 Cash at the end of the financial year 20 47,895 69,198 The accompanying notes form part of these financial statements. 24
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 NOTES TO THE FINANCIAL STATEMENTS PAGE 1 Statement of material accounting policies 26 2 Financial risk management 30 3 Revenue 32 4 Operating profit 32 5 Income tax 33 6 Dividends 34 7 Receivables 34 8 Inventories 35 9 Property, plant and equipment 35 10 Intangible assets 36 11 Right-of-use assets 37 12 Payables 37 13 Financing arrangements 38 14 Lease liabilities 38 15 Provisions 39 16 Contributed equity 40 17 Reserves 40 18 Retained earnings 41 19 Parent entity information 41 20 Cash flow information 42 21 Investments in associates 43 22 Business combinations 44 23 Commitments and contingencies 45 24 Earnings per share 45 25 Auditors' remuneration 45 26 Controlled entities 46 27 Related party transactions 46 28 Segment information 47 29 Share-based payments 48 30 Subsequent events 48 25
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 1. STATEMENT OF MATERIAL ACCOUNTING POLICIES (a) Basis of preparation of the financial report Compliance with IFRS Historical cost convention (b) Going concern (c) Principles of consolidation (d) Revenue recognition (e) Inventories - - The financial statements of subsidiaries are prepared for the same reporting period as the parent entity, using consistent accounting policies. Adjustments are made to bring into line any dissimilar accounting policies. The financial report covers ARB Corporation Limited (the parent company) and its controlled entities as a consolidated entity. ARB Corporation Limited is a company limited by shares, incorporated and domiciled in Australia. The financial report was authorised for issue by the Directors as at the date of the Directors' report. The financial report has been prepared on a going concern basis. Revenue is recognised as, or when, goods or services are transferred to the customer, and is measured at an amount that reflects the consideration to which the Group expects to be entitled in exchange for the goods or services. The Group provides a general warranty for all goods sold. The Group does not provide customers with the option to purchase an additional or extended warranty. Warranty obligations are recognised as a provision, and are measured at the Group’s estimate of the expenditure required to fulfil its warranty obligations at the reporting date. All intercompany balances and transactions, including any unrealised profits or losses have been eliminated on consolidation. Subsidiaries are fully consolidated from the date on which control is established. The following is a summary of material accounting policies adopted by the consolidated entity ("the Group") in the preparation and presentation of the financial report. The accounting policies have been consistently applied, unless otherwise stated. Raw materials and consumables: purchase standard cost on a first-in-first-out basis; Inventories are measured at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows: The financial report has been prepared under the historical cost convention, as modified by revaluations to fair value for certain classes of assets as described in the accounting policies. Interest revenue is recognised when it becomes receivable on a proportional basis taking into account the interest rates applicable to the financial assets. Finished goods and work in progress: cost of direct material and labour and a proportion of manufacturing overheads based on normal operating capacity. TheconsolidatedfinancialstatementsofARBCorporationLimitedhavebeenpreparedinaccordancewithInternationalFinancial Reporting Standards (IFRS Accounting Standards). The consolidated financial statements are those of the Group, comprising the financial statements of the parent entity and of all entities which the parent entity controls. The Group controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. This financial report is a general purpose financial report which has been prepared in accordance with Australian Accounting Standards, Interpretations and other applicable authoritative pronouncements of the Australian Accounting Standards Board and theCorporations Act 2001. The Group is a for-profit entity for the purpose of preparing the financial statements. Amounts are presented in Australian dollars with all values rounded to the nearest $1,000 unless otherwise stated, in accordance withASIC Corporations (Rounding in Financial/Directors' Reports) Instrument 2026/183. 26
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 1. STATEMENT OF MATERIAL ACCOUNTING POLICIES (continued) (f) Property, plant and equipment Depreciation The useful lives for each class of assets are: 2026 2025 - Buildings: 40 years 40 years - Plant and equipment: 3 to 20 years 3 to 20 years (g) Leases (h) Intangibles Goodwill Research and development Expenditure on research activities is recognised as an expense when incurred. The effective lives for each class of assets are: 2026 2025 - Research and development: 5 years 5 years (i) Taxes Tax consolidation Land is not depreciated. The depreciable amounts of all other plant and equipment are depreciated over their estimated useful lives commencing from the time the asset is held ready for use. The Group accounts for leases on balance sheet and, as a lessee, recognises right-of-use assets representing its rights to use the underlying assets and lease liabilities representing its obligation to make lease payments for all leases with a term greater than 12 months. Expenditure on motor vehicle accessories design and development activities is capitalised only when technical feasibility studies identify that the project will deliver future economic benefits and these benefits can be measured reliably. Capitalised development expenditure is stated at cost less accumulated amortisation. Amortisation is calculated using a straight-line method to allocate the cost of the intangible assets over their estimated useful lives, which range from 3 to 5 years. Amortisation commences when the intangible asset is available for use. Other development expenditure is expensed when incurred. An impairment loss is recognised where the carrying amount of the asset exceeds its recoverable amount. The recoverable amount of an asset is defined as the higher of its fair value less costs of disposal and value in use. Current income tax expense or revenue is the tax payable on the current period's taxable income based on the applicable income tax rate adjusted by changes in deferred tax assets and liabilities. Goodwill is initially measured as described in Note 1(n). Goodwill is not amortised but is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it might be impaired. Goodwill is carried at cost less accumulated impairment losses. The Group has also elected (i) to not recognise right-of-use assets and lease liabilities for low value assets, rather, lease payments associated with these assets are recognised as an expense on a straight-line basis over the lease term, (ii) to apply a single discount rate to a portfolio of leases with reasonably similar characteristics, and (iii) to use hindsight to determine the lease term for contracts that include options to renew, extend or terminate the lease. All other classes of property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Freehold land and buildings are shown at cost less accumulated depreciation for buildings and accumulated impairment losses. Cost and valuation The parent entity and its controlled Australian entities have formed an income tax consolidated group under the tax consolidation legislation. The parent entity is responsible for recognising the current tax liabilities and deferred tax assets arising in respect of tax losses, for the tax consolidated group. The tax consolidated group has also entered into a tax funding agreement whereby each company in the Group contributes to the income tax payable in proportion to their contribution to the net profit before tax of the tax consolidated group. 27
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 1. STATEMENT OF MATERIAL ACCOUNTING POLICIES (continued) (j) Financial assets (k) Functional and presentation currency (l) Comparatives (m) Material accounting estimates and judgements Inventory provisions Impairment of goodwill (n) Business combinations Acquisition related costs are expensed as incurred. (o) New and revised accounting standards in issue but not effective at 30 June 2026 Management estimates an inventory provision at the end of every financial reporting period. This provision is applicable to obsolete, end-of-life and slow-moving items. In making this assessment, management considers the demand and other factors that may affect the level of the provision required. The financial statements of each Group entity are measured using its functional currency, which is the currency of the primary economic environment in which that entity operates. The consolidated financial statements are presented in Australian dollars which is the parent entity's functional and presentation currency. Where necessary, comparative information has been reclassified and repositioned for consistency with current year disclosures. The Group classifies financial assets into financial assets at 'fair value through profit or loss’ and ‘measured at amortised cost’. The classification depends on the business model for managing the financial asset and the cash flow characteristics of the financial asset and is determined at the time of initial recognition or when a change in the business model occurs. For all other financial assets measured at amortised cost, the Group recognises the expected credit loss ("ECL") when there has been an increase in credit risk since initial recognition. The Group has reviewed the new amended Australian Accounting Standards and interpretations that have been issued but are not yet effective for the 30 June 2026 reporting period.The standard most relevant to the Group is detailed below: AASB 18 Presentation and Disclosure in Financial Statements (effective 1 January 2027) This standard replaces AASB 101Presentation of Financial Statements, introducing new categories and defined subtotals in the statement of profit or loss, requiring the disclosure of management-defined performance measures (MPMs), and changing the grouping of information in the financial statements. The standard will first apply to the Group for the financial year ended 30 June 2028. The Group is currently evaluating the full impact of AASB 18. The recoverable amount of a cash generating units ("CGU") is based on value in use calculations. These calculations are based on projected cash flows. Management’s determination of cash flow projections and gross margins is based on past performance and its expectation for the future. The present value of future cash flows has been calculated as disclosed in Note 10 of the financial statements. Certain accounting estimates include assumptions concerning the future, which, by definition, will seldom represent actual results. Estimates and assumptions based on future events have a material inherent risk, and where future events are not as anticipated there could be a material impact on the carrying amounts of the assets and liabilities discussed below: A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses and results in the consolidation of the assets and liabilities acquired. Business combinations are accounted for by applying the acquisition method. The consideration transferred is the sum of the acquisition date fair values of the assets transferred, equity instruments issued or liabilities incurred by the acquirer to former owners of the acquiree. Deferred consideration payable is measured at its acquisition date fair value. Contingent consideration to be transferred by the acquirer is recognised at the acquisition date fair value. At each reporting date subsequent to the acquisition, contingent consideration payable is measured at its fair value with any changes in the fair value recognised in profit or loss. Goodwill is recognised initially at the excess over the aggregate of the consideration transferred, the fair value of the non- controlling interest, and the acquisition date fair value of the acquirer's previously held equity interest (in case of step acquisition), less the fair value of the identifiable assets acquired and liabilities assumed. Goodwill is allocated to CGUs according to management’s expectations regarding which assets will be expected to benefit from the synergies arising from the business combination that gave rise to the goodwill. 28
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 1. STATEMENT OF MATERIAL ACCOUNTING POLICIES (continued) (p) New accounting standards and interpretations issued but not effective at 30 June 2026 (q) Investments in associates (r) Share-based payments (s) Dividend Reinvestment Plan (t) Bonus Share Plan A number of new accounting standards and interpretations have been issued at the reporting date but are not yet effective. The Directors have not yet assessed the impact of these standards or interpretations. The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using the Black Scholes Model that takes into account the exercise price, the term of the option, the share price at grant date, the expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term of the option. No account is taken of any other vesting conditions. The cost of equity-settled transactions is recognised as an expense with a corresponding increase in equity over the vesting period. The results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations. The Group operates a Dividend Reinvestment Plan ("DRP") under which shareholders may elect to receive dividends in the form of additional shares. Shares issued under the DRP are recognised as an increase in share capital, with a corresponding reduction in retained earnings, and are measured at fair value on the date of issue. Where the DRP is underwritten, any shortfall in shareholder participation is met by the underwriter, and proceeds received are also recognised in equity. Where dividends are satisfied through on-market purchases, the dividend is recognised as a cash distribution. The Group offers a Bonus Share Plan ("BSP") under which eligible shareholders may elect to receive additional fully paid ordinary shares in lieu of cash dividends. Shares issued under the BSP are issued for no consideration and are recognised as a distribution within equity. The value of the bonus shares is based on the dividend amount foregone and is transferred from retained earnings to share capital on the date of issue. As no cash is exchanged, no financial liability is recognised. An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Group's share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Group's share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. 29
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 2. FINANCIAL RISK MANAGEMENT The Group is exposed to a variety of financial risks comprising: (a) Currency risk (b) Liquidity risk (c) Interest rate risk (d) Credit risk (e) Fair values (a) Currency risk 2026 2025 2026 2025 A$'000 A$'000 Forward Rate Forward Rate Settlement - less than 12 months Sell AUD / Buy THB 32,156 - 23.0073 - Sell GBP / Buy THB 401 628 43.5237 43.1292 Sell GBP / Buy USD - 10 - 1.3365 Sensitivity (b) Maturity analysis Property lease payments due: 2026 2025 $'000 $'000 Within 1 year 11,105 10,756 Within 1-5 years 34,325 31,297 More than 5 years 14,146 13,460 No other instruments mature past 12 months. Derivative financial instruments are used by the Group to hedge exposure to exchange rate risk associated with foreign currency transactions. Transactions for hedging purposes are undertaken without the use of collateral as the Group only deals with reputable institutions with sound financial positions. The Board of Directors has overall responsibility for ensuring that the risk mitigation actions that it, the Audit & Risk Committee and the senior management team recommend are implemented. The Board's policy with respect to the Group's exposure to financial risks is to seek to minimise potential adverse effects on the financial performance as a result of risks arising from financial instruments. Noreasonablemovementinforeignexchangerates(forexample10%upordown)usedtodeterminefairvaluewouldresultina material impact on profit or equity. Liquidity risk The Group monitors its cash flow on a daily basis to ensure it can meet its obligations associated with financial liabilities. Financial liabilities, excluding lease liabilities and deferred consideration, are contractually due to be settled within six months. Forward exchange contracts as at 30 June were: The Group enters into forward exchange contracts to buy and sell specified amounts of foreign currencies in the future at stipulated exchange rates. The objective in entering the forward exchange contracts is to protect the Group against unfavourable exchange rate movements for both the contracted and anticipated future sales and purchases undertaken in foreign currencies. The Group utilises various foreign currencies for both sales and purchases. The Group purchases some equipment and products in Thai Baht (THB), United States Dollars (USD), New Zealand Dollars (NZD), Euro (EUR) and British Pounds (GBP). To minimise the risk on the exposure to these currencies, the Group may take out hedge contracts. 30
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 2. FINANCIAL RISK MANAGEMENT (continued) (c) Interest rate risk Note Weighted Floating Non Average Interest 1 year More than Interest Interest rate rate or less 1 year Bearing Total % $'000 $'000 $'000 $'000 $'000 Financial assets Cash 20 4.40% 42,930 - - 4,965 47,895 Receivables 7 - - - - 85,672 85,672 Financial liabilities Payables 12 - - - - 67,982 67,982 Derivative financial instruments - - - - 28 28 Lease liabilities 14 5.14% - 8,694 40,859 - 49,553 Financial assets Cash 20 3.82% 69,198 - - - 69,198 Receivables 7 - - - - 93,342 93,342 Derivative financial instruments - - - - - - Financial liabilities Payables 12 - - - - 65,163 65,163 Derivative financial instruments - - - - 52 52 Lease liabilities 14 4.90% - 8,681 37,961 - 46,642 (d) Credit risk Concentrations of credit risk (e) Fair values 2025 The Group monitors its cash flow on a daily basis. Borrowings as at 30 June 2026 were $nil (2025: $nil). Finance facilities available and used as at the reporting date are disclosed in Note 13. The Group's exposure to interest rate risks and the effective interest rates of financial assets and liabilities, both recognised and unrecognised at the balance date, are as follows: The net fair value of financial assets and financial liabilities approximates their carrying amounts as disclosed in the Consolidated Statement of Financial Position and Notes to the Financial Statements. Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The Group does not have any material credit risk exposure to any single debtor or group of debtors under financial instruments entered into by members of the Group. The Group minimises concentrations of credit risk in relation to trade receivables by undertaking transactions with a large number of customers. The majority of cash holdings are held on deposit with Australian banks. The fair values of derivative hedging instruments have been determined based on observable inputs including foreign currency forward exchange rates. Derivative hedging instruments are classified as Level 2 in the fair value measurement hierarchy. These foreign currency forward contracts are valued on a discounted cash flow basis using forward exchange rates. All other financial assets and liabilities carrying amounts are a reasonable approximation of fair values as they are short term trade receivables and payables. Fixed interest maturing in : 2026 31
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 3. 2026 2025 Note $'000 $'000 Revenue from sale of goods 702,015 729,949 Australian Aftermarket 390,134 403,281 Export 268,444 266,993 Original Equipment 43,437 59,675 Other income: Interest 1,161 1,151 Net gain on disposal of property, plant and equipment 3,756 3,839 Other 4,604 4,092 Total other income 9,521 9,082 Total revenue 711,536 739,031 4. 2026 2025 Note $'000 $'000 Profit before income tax has been determined after: Cost of goods sold (excluding depreciation) 380,526 398,194 Depreciation of non-current assets: Buildings 9 5,492 5,021 Plant and equipment 9 16,041 14,782 21,533 19,803 Amortisation of non-current assets: Development costs capitalised 10 4,376 3,834 Intangible software assets 10 711 583 Other intangible assets 10 173 120 Right-of-use assets 11 8,907 8,169 14,167 12,706 Total depreciation and amortisation 35,700 32,509 Trade receivables (recovered) / written off (179) 212 Increase in provision for inventory obsolescence 2,364 496 Research and development expenditure 20,289 17,196 REVENUE OPERATING PROFIT 32
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 5. INCOME TAX 2026 2025 $'000 $'000 (a) The components of tax expense: Current tax 35,159 39,901 Deferred tax (4,573) (2,384) (Over) / Underprovision prior year (16) (106) Total income tax expense 30,570 37,411 (b) Income tax expense Prima facie income tax expense at 30% (2025: 30%) on the operating profit 36,895 40,481 Increase/(decrease) in income tax expense due to: Differences in overseas tax rates (5,508) (3,414) Research & development (113) (95) Other (688) 545 Income tax expense on operating profit 30,586 37,517 (Over) / Underprovision prior year (16) (106) Total income tax expense 30,570 37,411 (c) Deferred tax Deferred tax assets Deferred tax asset comprises the estimated future benefits at applicable income tax rates of the following items: Provisions, accruals and accrued employee benefits 9,140 8,873 Doubtful debt impairment 166 218 Provision for stock obsolescence 4,473 3,917 Inventories 4,573 3,456 Leases 1,893 1,896 Other 778 780 21,023 19,140 Deferred tax liabilities Deferred tax liability comprises the estimated future expenses at applicable income tax rates for the following items: Difference in depreciation and amortisation of property, plant and equipment for accounting and income tax purposes 1,804 2,567 Development costs capitalised 4,203 4,263 Other income not yet assessable (248) (154) 5,759 6,676 Net deferred tax assets 15,264 12,464 Disclosed on Balance Sheet: Deferred tax assets and liabilities disclosed based on right of offset by tax jurisdiction. Deferred tax assets 16,324 13,597 Deferred tax liabilities (1,060) (1,133) Net deferred tax assets 15,264 12,464 (d) Current tax liabilities Balance at the beginning of the financial year 5,595 5,973 Income tax 35,159 39,901 Tax payments (38,168) (39,937) (Over) / Underprovision (1,452) (438) Other (336) 96 Current tax liabilities 798 5,595 Disclosed on Balance Sheet: Current tax receivable 694 145 Current tax liability (1,492) (5,740) Net current tax receivable / (liability) (798) (5,595) 33
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 6. DIVIDENDS 2026 2025 Note $'000 $'000 Dividends recommended or paid by the Company are: Recognised amounts A fully franked special dividend of 50.0 cents per share was paid 41,209 - on 11 September 2025 (2025: $nil) A final fully franked ordinary dividend of 35.0 cents per share was paid 28,950 28,573 on 17 October 2025 (2025: 35.0 cents fully franked) An interim fully franked ordinary dividend of 34.0 cents per share was paid 28,108 27,958 on 17 April 2026 (2025: 34.0 cents fully franked) 18 98,267 56,531 Unrecognised amounts - 41,582 A final fully franked ordinary dividend is proposed of 35.0 cents per share 29,281 29,107 to be paid on 23 October 2026 (2025: 35.0 cents fully franked) 29,281 70,689 Dividend franking account Franking credits (measured on a tax paid basis under Australian legislation) 101,428 112,022 7. RECEIVABLES 2026 2025 $'000 $'000 Current Trade receivables 85,113 90,481 Other receivables 1,186 3,667 86,299 94,148 Less: allowance for credit losses (627) (806) 85,672 93,342 Allowance for credit losses Receivables ageing analysis at 30 June is: Not past due 77,618 86,407 Past due 0 - 30 days 2,825 2,309 Past due 31 - 90 days 3,417 1,982 Past due more than 91 days 2,439 3,450 86,299 94,148 Movements in the allowance for credit losses were: Opening balance at 1 July (806) (594) Writeback / (charge) for the year 137 (283) Amounts written off 20 77 Foreign exchange translation 22 (6) Closing balance at 30 June (627) (806) No special dividend is proposed or paid in respect of the 2026 financial year (2025: 50.0 cents fully franked) Trade receivables are non-interest bearing with terms ranging from 30 days to 90 days. A credit loss is recognised when there is an expectation of impairment of trade receivables. The credit losses have been included within Other expenses in the Consolidated Income Statement. All trade receivables that are not impaired are expected to be received. The balance of the franking account at year end that could be distributed as franked dividends using franking credits already in existence or which will arise from the payment of income tax provided for in the financial statements and after deducting franking credits to be used in payment of the above dividends: The dividends paid by the Company were fully franked at the tax rate of 30% (2025: 30%) and the recommended dividend will be fully franked at the tax rate of 30%. 34
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 8. INVENTORIES 2026 2025 $'000 $'000 Raw materials and work in progress ("WIP") 80,385 52,657 Finished goods 154,651 180,043 Goods in transit, at cost 39,240 33,140 Less: Provision for stock obsolescence (19,143) (16,779) 255,133 249,061 9. PROPERTY, PLANT AND EQUIPMENT 2026 2025 $'000 $'000 Land and buildings, at cost 277,241 279,301 Less: accumulated depreciation (36,284) (32,773) 240,957 246,528 Plant and equipment, at cost 198,838 196,835 Less: accumulated depreciation (128,181) (121,531) 70,657 75,304 Capital WIP, at cost 17,623 5,515 17,623 5,515 Total property, plant and equipment & capital WIP 329,237 327,347 Land & Plant & Capital Movements in the carrying amounts Buildings Equipment WIP Total $'000 $'000 $'000 $'000 2025 Balance at the beginning of financial year 221,830 59,430 10,565 291,825 Additions 23,283 22,911 - 46,194 Business acquisitions 48 3,365 - 3,413 Disposals (5,003) (751) - (5,754) Depreciation (5,021) (14,782) - (19,803) Transfers 4,323 727 (5,050) - Foreign exchange impact 7,068 4,404 - 11,472 Balance at the end of financial year 246,528 75,304 5,515 327,347 2026 Balance at the beginning of financial year 246,528 75,304 5,515 327,347 Additions 1,138 12,581 22,922 36,641 Business acquisitions 30 107 - 137 Disposals (2,011) (1,349) - (3,360) Depreciation (5,492) (16,041) - (21,533) Transfers 7,635 3,179 (10,814) - Foreign exchange impact (6,871) (3,124) - (9,995) Balance at the end of financial year 240,957 70,657 17,623 329,237 Property, plant and equipment has been granted as security over bank facilities. Refer to Note 13 for details. The Group obtains independent property valuations of freehold land and buildings on a 3 year rotational basis. The total current valuations for freehold land and buildings are $331.5 million, compared with the collective carrying value of $241.0 million. 35
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 10. INTANGIBLE ASSETS 2026 2025 $'000 $'000 Goodwill 47,376 47,816 Development costs 34,074 29,580 Less: accumulated amortisation (19,972) (15,596) 14,102 13,984 Intangible software assets 6,603 6,100 Less: accumulated amortisation (4,886) (4,274) 1,717 1,826 Other intangible assets 1,710 2,052 Less: accumulated amortisation (282) (417) 1,428 1,635 Total intangible assets 64,623 65,261 Intangible Other Development Software Intangible Movements in the carrying amounts Goodwill Costs Costs Assets Total $'000 $'000 $'000 $'000 $'000 2025 Balance at the beginning of financial year 35,391 13,993 1,250 - 50,634 Additions 12,365 3,825 1,147 1,761 19,098 Disposals - - - - - Amortisation - (3,834) (583) (120) (4,537) Foreign exchange impact 60 - 12 (6) 66 Balance at the end of financial year 47,816 13,984 1,826 1,635 65,261 2026 Balance at the beginning of financial year 47,816 13,984 1,826 1,635 65,261 Additions - 4,487 616 42 5,145 Disposals - - (5) - (5) Amortisation - (4,376) (711) (173) (5,260) Foreign exchange impact (440) 7 (9) (76) (518) Balance at the end of financial year 47,376 14,102 1,717 1,428 64,623 Impairment Goodwill Terminal Discount Period of $'000 Growth Rate Projection Rate (post tax) 2026 ARB Australia 31,373 3.0% 9.0% 5 years ARB New Zealand (aftermarket) 3,389 2.5% 10.0% 5 years Auto Styling Truckman Group Limited 12,614 2.5% 9.0% 5 years 2025 ARB Australia 31,373 3.0% 9.0% 5 years ARB New Zealand (aftermarket) 3,829 2.5% 10.0% 5 years Auto Styling Truckman Group Limited 12,614 2.5% 9.0% 5 years With the exception of ARB New Zealand, no reasonable change in any of the key assumptions would result in an impairment. Specifically for the New Zealand CGU, the value in use model assumes a compound annual EBITDA growth rate of 17.5% over the 5-year period from FY2026, a discount rate of 10% and a long-term growth rate of 2.5%. A reduction of the compound annual EBITDA growth rate below 15.6% may require an impairment of the goodwill of this CGU. Goodwill is allocated to the CGUs in the table below. The impairment test for each of these units has been prepared using a value in use model. Cash flows beyond that 5-year period have been extrapolated using long-term growth rates for the markets in which ARB operates. 36
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 11. RIGHT-OF-USE ASSETS 2026 2025$'000 $'000 Lease assets Land and buildings under lease arrangements at cost 84,490 79,544 Accumulated depreciation (41,474) (39,553) 43,016 39,991 Movements in the carrying amounts 2026 2025$'000 $'000 Balance at the beginning of financial year 39,991 34,309 Additions and modifications 13,216 13,822 Early termination (408) - Depreciation (8,907) (8,169) Foreign exchange impact (876) 29 Balance at the end of financial year 43,016 39,991 12. PAYABLES 2026 2025 $'000 $'000 Current Trade payables 3,098 14,823 Other payables 64,884 50,340 67,982 65,163 The Group leases various properties for retail and warehouse operations. Lease terms range from a period of 2 years to 20 years. Lease payments are renegotiated every 3 years to 5 years to reflect prevailing market conditions. 37
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 13. FINANCING ARRANGEMENTS 2026 2025 $'000 $'000 Financing arrangements The Group has access to the following lines of credit: Total facilities available: Market loan 10,000 40,000 Lease guarantees 4,000 3,000 Standby letter of credit 1,000 2,000 15,000 45,000 Facilities utilised at balance date: Market loan - - Lease guarantees 2,052 1,650 Standby letter of credit 782 843 2,834 2,493 Facilities not utilised at balance date: Market loan 10,000 40,000 Lease guarantees 1,948 1,350 Standby letter of credit 218 1,157 12,166 42,507 (i) Market loan (ii) Security & conditions 14. LEASE LIABILITIES 2026 2025 $'000 $'000 Lease liabilities Current lease liabilities 8,694 8,681 Non-current lease liabilities 40,859 37,961 49,553 46,642 Lease expenses and cash flows Interest expense on lease liabilities (i) 2,202 2,184 Amortisation expense on lease assets 8,907 8,169 Cash outflow in relation to leases 10,950 9,605 (i) Refer to Note 2 for the weighted average interest rate on lease liabilities. The market loan is subject to annual review. Following such review, the bank retains the right at its discretion to review all of the terms and conditions of the facility including without limitation all facility limits, fees, pricing, security and facility conditions. The above facilities are secured by a first registered company charge over all assets and undertakings of the Company and its Australian controlled entities. 38
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 15. PROVISIONS 2026 2025 $'000 $'000 Current Employee benefits 21,681 21,121 Provision for warranty 3,149 1,888 Other 63 68 24,893 23,077 Non-current Employee benefits 1,527 1,851 Provision for contingent consideration payable (i) 3,150 4,500 4,677 6,351 Total provisions 29,570 29,428 Total employee benefits 23,208 22,972 Provision for Provision Contingent Employee for Considera- Movements in the carrying amounts Benefits Warranty tion Other Total $'000 $'000 $'000 $'000 $'000 2025 Balance at beginning of financial year 20,760 1,309 - 60 22,129 Additional provision in the year 16,889 579 4,500 8 21,976 Utilisation of provision (14,677) - - - (14,677) Balance at the end of financial year 22,972 1,888 4,500 68 29,428 2026 Balance at beginning of financial year 22,972 1,888 4,500 68 29,428 Additional provision in the year 14,980 1,261 - (5) 16,236 Change in fair value - - (1,350) - (1,350) Utilisation of provision (14,744) - - - (14,744) Balance at the end of financial year 23,208 3,149 3,150 63 29,570 (i) The provision for non-current contingent consideration relates to the acquisition of the MITS Alloy business disclosed in Note 22. As part of the acquisition of MITS Alloy, the Group agreed to pay contingent consideration to the former shareholders subject to the achievement of specified financial performance targets over the five-year earn-out period. The contingent consideration was recognised at its acquisition-date fair value in accordance with AASB 3Business Combinations. As the arrangement is classified as a financial liability, it is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. During the current financial year, the Group reassessed the expected amount of contingent consideration payable based on the latest forecast performance of the acquired business. As the revised forecasts indicated that certain performance targets were no longer expected to be achieved in full, the estimated amount of contingent consideration payable was reduced. Accordingly, the Group recognised a fair value gain of $1,350,000 in the consolidated income statement, representing the reduction in the estimated contingent consideration liability. The contingent consideration will continue to be remeasured until the earn-out arrangement is settled or expires in October 2029, with any subsequent changes in fair value recognised in profit or loss. 39
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 16. CONTRIBUTED EQUITY 2026 2025 $'000 $'000 Issued and paid up capital 83,660,077 ordinary shares (2025: 83,163,152) 244,896 230,203 Fully paid ordinary shares carry one vote and carry the right to dividends. 2026 2025 2026 2025 Movements during the year Shares Shares $'000 $'000 Balance at the beginning of the financial year 83,163,152 82,332,195 230,203 197,509 DRP and BSP 496,925 830,957 14,693 32,694 Balance at the end of the financial year 83,660,07783,163,152 244,896 230,203 Capital management 17. RESERVES 2026 2025 Note $'000 $'000 Capital profits reserve (i) 4,090 4,090 Foreign currency translation reserve (ii) 5,347 29,001 Cash flow hedge reserve (iii) 311 (58) Equity-settled share-based payments reserve (note 29) (iv) 457 681 10,205 33,714 Foreign Equity-Settled Capital Currency Cash Flow Share-Based Profits Translation Hedge Payments Movements in the carrying amounts Reserve Reserve Reserve Reserve Total $'000 $'000 $'000 $'000 $'000 2025 Balance at the beginning of the financial year 4,090 6,091 (201) 224 10,204 Amount recognised in other comprehensive income - 22,911 142 - 23,053 Equity-settled shared based payment transactions - - - 457 457 Balance at the end of the financial year 4,090 29,002 (59) 681 33,714 2026 Balance at the beginning of the financial year 4,090 29,001 (58) 681 33,714 Amount recognised in other comprehensive income - (23,654) 369 - (23,285) Equity-settled shared based payment transactions - - - (224) (224) Balance at the end of the financial year 4,090 5,347 311 457 10,205 (i) Capital profits reserve reflects previously realised profits on sale of assets. (iii) Cash flow hedge reserve represents hedging gains and losses recognised on the effective portion of cash flow hedges. (iv) Equity-settled share-based payments reserve represents the value of equity benefits provided to employees as part of their remuneration. (ii) Foreign currency translation reserve reflects exchange differences on translation of foreign operations into Australian dollars. When managing capital, the Board monitors, with consideration of the domestic and international economic climates, the Group's debt and liquidity levels. The capital management objective is to maintain the dividend payout ratio, whilst generating cash for future growth. It is the Board's current intention to maintain a dividend payout ratio of between 40% to 60% of net profit after tax. 40
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 18. RETAINED EARNINGS 2026 2025 Note $'000 $'000 Retained earnings 486,787 492,699 Retained earnings Balance at the beginning of the financial year 492,699 451,703 Net profit attributable to members of the parent entity 92,414 97,527 Dividends recognised 6 (98,267) (56,531) Equity settled share-based payment transactions, net of tax (59) - Balance at the end of the financial year 486,787 492,699 19. PARENT ENTITY INFORMATION 2026 2025 $'000 $'000 Profit before income tax expense 96,367 109,436 Income tax expense (26,405) (31,863) Profit attributable to members of the parent entity 69,962 77,573 Total comprehensive income for the year attributable to members of the parent entity70,005 77,770 Current assets 228,049 247,832 Non-current assets 390,932 383,477 Total assets 618,981 631,309 Current liabilities 63,234 59,821 Non-current liabilities 28,638 30,803 Total liabilities 91,872 90,624 Net assets 527,109 540,685 Equity Contributed equity 244,896 230,203 Reserves 4,767 4,672 Retained earnings 277,446 305,810 Total equity 527,109 540,685 Capital expenditure commitments Contracted, but not provided for and payable within one year (i) 7,683 6,390 (i) Capitalexpenditurecommitmentsincludecommitmentsfortheconstructionof variousARBretaillocationsandthe expansion of the Queensland distribution centre. 41
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 20. CASH FLOW INFORMATION 2026 2025 $'000 $'000 (i) Reconciliation of cash Cash 47,895 69,198 (ii) Reconciliations of the net profit after tax to the net cash flows from operations: Net profit 92,414 97,527 Add/(less): (Profit)/loss on disposal of non-current assets (3,817) (3,839) Equity accounted investments share of (profit)/loss (854) 1,908 Fair value adjustment of contingent consideration (1,350) - Depreciation and amortisation 35,700 32,510 Allowance for credit losses of receivables (179) 213 Provision for inventory obsolescence 2,364 496 Impact of foreign exchange (12,959) 11,890 Share-based payments expense (225) 457 Other 54 929 Net cash provided by operating activities before change in assets and liabilities 111,148 142,091 Change in assets and liabilities (Increase)/decrease in trade receivables 7,850 (533) (Increase)/decrease in other receivables (1) (63) (Increase)/decrease in inventories (8,342) (6,469) (Increase)/decrease in other assets (3,359) (8,144) (Increase)/decrease in deferred tax asset (2,727) (2,150) (Decrease)/increase in payables 2,598 2,071 (Decrease)/increase in income tax payable (4,797) (378) (Decrease)/increase in deferred tax liability (73) 78 (Decrease)/increase in provisions 1,369 1,450 Net cash flow from operating activities 103,666 127,953 (iii) Financing arrangements are identified at Note 13. 42
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 21.INVESTMENTS IN ASSOCIATES Details of associates Details of each of the Group's associates at the end of the reporting period are as follows: Name of Associate 2026 2025 Nacho LED LLC ORW USA, Inc. 2026 2025 $'000 $'000 Investments in associates 33,332 34,187 Loan receivable from associates - Current 246 588 Loan receivable from associates - Non-current - 206 Movement in investment in associates Net carrying amount at the beginning of the year 34,187 9,898 Associates acquired during the year - 25,575 Share of net profits/(losses) of associates 854 (1,908) Foreign exchange (1,709) 622 Net carrying amount at the end of the year 33,332 34,187 Total comprehensive income/(loss) from associates Share of net profits/(losses) from associates 854 (1,908) Total comprehensive income/(loss) for the year 854 (1,908) Recognition and measurement by the Group Place of Incorporation and Principal Place of BusinessPrincipal Activity Proportion of Ownership Interest and Voting Rights Held Where the reporting dates of the associates and the Group vary, the associates' management accounts for the period to the Group’s balance date are used for equity accounting. The accounting policies of associates are consistent with those used by the Group for like transactions and events in similar circumstances. Investment properties owned by associates are initially measured at cost, including transaction costs. Subsequent to initial recognition, investment properties are stated at fair value, which reflects market conditions at the end of the financial reporting period. Gains or losses arising from changes in the fair values of investment properties are recognised in profit or loss of the associate, in the year in which they arise. This is consistent with the Group’s policy. United States of America 50% Goodwill relating to associates is included in the carrying amount of the investment and is not amortised. After application of the equity method, the Group determines whether it is necessary to recognise any additional impairment loss with respect to the Group’s investments. The income statement reflects the Group’s share of the result of the operations of the associates. Where there has been a change recognised directly in the equity of an associate, the Group recognises its share of any changes and discloses this in the statement of comprehensive income. 49% All of the above associates are accounted for using the equity method in these consolidated financial statements as set out in the Group's accounting policies in Note 1(q). 50% The Group's investments in its associates, being entities in which the Group has significant influence and are neither subsidiaries nor joint arrangements, are accounted for using the equity method. Under this method, the investments in the associates are carried in the balance sheet at cost plus any post-acquisition changes in the Group’s share of the net assets of the associates. Sale of 4x4 Accessories 49% United States of America Sale of off-road motor vehicle lighting products 43
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 22. BUSINESS COMBINATIONS Summary of the acquisitions: 2026 2025 $'000 $'000 The cost of combination recognised at acquisition date: Payments for business acquisition (net of cash acquired) 165 13,278 Payments for business acquisition 165 13,278 Contingent consideration valued at time of acquisition (i) - 4,500 Total consideration 165 17,778 Less assets and liabilities acquired: Inventories 93 3,333 Property, plant and equipment 137 3,413 Deferred tax assets - 114 Provisions (20) (423) Other liabilities (45) (1,024) Fair value of identifiable net assets acquired 165 5,413 Goodwill arising on acquisition - 12,365 Acquisitions for the year ended 30 June 2026 have been accounted for on a provisional basis. Contributions since acquisition The goodwill on acquisition arises as a result of the reputation, quality of employees and profitability of the businesses acquired. Current year During the financial year the consolidated entity purchased a four wheel drive accessory retail store in Warragul, Victoria (1 July 2025). (i) The acquisition of MITS Alloy allows for additional consideration to be paid contingent on prospective earnings achieved in the five years following completion. Prior year During the prior financial year, the consolidated entity purchased a four wheel drive accessory retail store in each of Toowooomba, Queensland (1 July 2024) and Christchurch, New Zealand (1 November 2024) and a manufacturing business, MITS Alloy, in Newcastle, New South Wales (21 October 2024). For the year ended 30 June 2026, the businesses acquired contributed revenue of $1,533,000 and a profit after tax of $52,000 which is included within the consolidated profit for that period. 44
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 23. COMMITMENTS AND CONTINGENCIES 2026 2025 $'000 $'000 Capital expenditure commitments Contracted, but not provided for and payable within one year Land & buildings (i) 6,264 3,396 Plant & equipment 6,139 10,817 Other 1,380 1,572 13,783 15,785 24. EARNINGS PER SHARE 2026 2025 cents cents Basic earnings per share (cents) 110.8 117.7 Diluted earnings per share (cents) 110.7 117.7 Weighted average number of ordinary shares used in the calculation of basic earnings per share 83,427,080 82,834,679 Effect of dilutive potential ordinary shares 43,049 43,685 Weighted average number of ordinary shares used in the calculation of diluted earnings per share 83,470,129 82,878,364 25. AUDITORS' REMUNERATION 2026 2025 $ $ Deloitte and related network firms (i) Audit or review of financial reports: Group 554,930 612,130 Subsidiaries 191,700 187,770 746,630 799,900 Review of Group sustainability report 80,000 - Total audit or review of financial and sustainability reports 826,630 799,900 Other assurance services under other legislation or contractual requirements 40,110 35,272 866,740 835,172 Other auditors and their related network firms Audit or review of financial reports: Subsidiaries 51,897 53,658 Total other auditors' remuneration 51,897 53,658 (i) The auditor of ARB Corporation Limited is Deloitte Touche Tohmatsu. (i) Capital expenditure commitments include commitments for the construction of various ARB retail locations and the expansion of the Queensland distribution centre. (ii) No non-audit services were provided by the auditor of the parent entity for the current financial year. 45
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 26. CONTROLLED ENTITIES Country of Incorporation 2026 2025 % % Parent entity ARB Corporation Limited Australia Controlled entities Air Locker, Inc. United States of America 100 100 ARB 4X4 Holdings, LLC United States of America 100 100 Kingsley Enterprises Pty Ltd Australia 100 100 ARB (Thailand) Limited Thailand 100 100 ARB Europe s.r.o Czech Republic 100 100 ARB Middle East FZE United Arab Emirates 100 100 ARB New Zealand Limited New Zealand 100 100 Auto Styling Truckman Group Limited United Kingdom 100 100 Auto Styling UK Limited United Kingdom 100 100 ARB China Co., Ltd China 100 100 ARB 4x4 Africa (Pty) Ltd (i) South Africa 100 - ARB South Africa (Pty) Ltd (ii) South Africa 100 - 27. RELATED PARTY TRANSACTIONS Directors 2026 2025 $ $ Key Management Personnel remuneration by category Short-term employment benefits 2,421,515 2,170,825 Long-term employment benefits (i) (109,091) 320,397 Post-employment benefits 112,894 108,949 2,425,318 2,600,171 Controlled entities Ultimate parent entity The immediate parent entity and ultimate parent entity is ARB Corporation Limited. Terms and conditions of transactions with related parties (i) ARB 4x4 Africa Pty was incorporated on 29 April 2026. No Director has entered into a material contract with the Company or the consolidated entity since the end of the previous financial year and there were no material contracts involving Directors' interests subsisting at year end. Details of interests in the controlled entities, being wholly-owned subsidiary companies, are set out at Note 26. All transactions between the Company and its controlled entities have been eliminated on consolidation. The consolidated financial statements include the financial statements of ARB Corporation Limited and its controlled entities listed below: Salestorelatedpartiesforgoodsandservicesaremadeatarm'slengthtransactionsatnormalpricesandonnormalcommercial terms. (i) Included in long-term employment benefits is -$59,150 (2025: $133,285) for Lachlan McCann's LTI equity component. (ii) ARB South Africa (Pty) Ltd was incorporated on 30 April 2026 and was dormant at the end of the financial year. 46
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 28. SEGMENT INFORMATION (a) Income Statement Australasia USA Thailand Rest of the World Eliminations Consolidated $'000 $'000 $'000 $'000 $'000 $'000 Segment revenue Total segment revenue 667,325 88,517 148,553 69,694 (235,058) 739,031 Intersegmental revenues (98,880) (468) (135,248) (462) 235,058 - 568,445 88,049 13,305 69,232 - 739,031 Total segment result 79,528 4,539 13,103 4,951 (4,594) 97,527 Intersegmental eliminations 7,392 (24) (11,929) (33) 4,594 - 86,920 4,515 1,174 4,918 - 97,527 Items included within the segment result: Net interest income / (expense) (586) (497) 8 (102) (29) (1,206) Depreciation and amortisation expense 19,685 3,152 7,959 1,412 301 32,509 Income tax expense 32,671 1,647 1,429 1,664 - 37,411 Segment revenue Total segment revenue 643,047 93,722 148,409 64,579 (238,221) 711,536 Intersegmental revenues (105,870) (23) (131,624) (704) 238,221 - 537,177 93,699 16,785 63,875 - 711,536 Total segment result 71,395 5,497 20,613 3,566 (8,657) 92,414 Intersegmental eliminations 9,665 (1) (18,282) (39) 8,657 - 81,060 5,496 2,331 3,527 - 92,414 Items included within the segment result: Net interest income / (expense) (361) 137 6 (171) (650) (1,039) Depreciation and amortisation expense 21,775 1,119 8,422 1,728 2,656 35,700 Income tax expense 25,555 1,446 2,426 1,143 - 30,570 (b) Statement of Financial Position Australasia USA Thailand Rest of the World Eliminations Consolidated $'000 $'000 $'000 $'000 $'000 $'000 Segment assets 717,651 120,549 169,437 62,683 (165,546) 904,774 Segment liabilities 124,415 41,787 19,412 17,380 (54,837) 148,157 Segment acquisition of property, plant, equipment and intangibles 45,649 3,461 13,286 6,309 - 68,705 Segment assets 707,904 108,071 177,394 58,819 (160,615) 891,573 Segment liabilities 131,661 26,882 18,123 18,721 (45,702) 149,685 Segment acquisition of property, plant, equipment and intangibles 24,992 2,943 13,154 834 - 41,923 Segment revenue from external source Segment result from external source 2025 Segment result from external source Segment revenue from external source Themajorproducts/servicesfromwhichtheeconomicentityderivedrevenueduringtheyearremainedunchangedandwerethe design, manufacture, distribution and sale of motor vehicle accessories and light metal engineering works. The reportable segments of the Group are based on geographical locations comprising operations in Australasia, USA, Thailand and the Rest of the World (Middle East, Europe, United Kingdom, China & Africa). 2026 2025 2026 47
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ARB CORPORATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2026 29. SHARE-BASED PAYMENTS (i) Where the Senior Executive resigns or is summarily terminated, all their unvested performance rights will lapse. 2026 2025 Opening balance 42,132 28,135 Number of rights awarded during the financial year 21,888 16,737 Number of rights exercised during the financial year (9,112) - Number of rights lapsed/forfeited after vesting date (2,278) - Number of rights lapsed/forfeited before vesting date (3,537) (2,740) Number of rights held at 30 June 2026 49,093 42,132 Earliest Exercise Plan vesting date price FY2024 - 2-year performance rights plan 30-Sep-25 $nil FY2024 - 3-year performance rights plan 30-Sep-26 $nil FY2025 - 3-year performance rights plan 29-Sep-27 $nil FY2026 - 3-year performance rights plan 29-Sep-28 $nil Dividend Plan yield Volatility FY2024 - 2-year performance rights plan (i) 2.0% 40.0% 2.0% 45.0% FY2024 - 3-year performance rights plan (i) 2.0% 40.0% 2.0% 45.0% FY2025 - 3-year performance rights plan 2.0% N/A FY2026 - 3-year performance rights plan 2.6% N/A 30. SUBSEQUENT EVENTS (a) the operations, in financial years subsequent to 30 June 2026 of the Group; (b) the results of those operations; or (c) the state of affairs, in financial years subsequent to 30 June 2026 of the Group. The Group has established an LTI Plan to assist in the reward and retention of Senior Executives. The share-based payment expense net of tax for the year was $80,696 (2025: $457,766) and the balance at the end of the financial year in the equity-settled share-based payments reserve was $456,503 (2025: $681,454). This included deferred tax recognised directly in the reserve of $nil (2025: $8,553). Settlement of vested performance rights from the reserves amounted to $305,648 (2025: $nil). The number of performance rights to be granted is determined by dividing the total value of the award by the share price at grant date. The performance rights issued from FY2025 onwards had a 3-year performance period whilst the initial performance rights issued in FY2024 had a 2-year and 3-year performance period as part of the transition arrangements in relation to the implementation of the LTI Plan. Performance is measured against the CAGR of the Group’s EPS. The rights will vest, subject to the Senior Executive’s continued service and conditional upon to the satisfaction of the performance targets. (ii) If the Senior Executive ceases employment in any other circumstances including retirement, the participant will be entitled to retain a pro-rata amount of their unvested performance rights (based on the proportion of the vesting period that the participant was employed by the Group, by reference to the number of whole months employed). All other unvested performance rights held by that participant will lapse. With the exception of the declaration of a final dividend detailed in Note 6, there has been no other matter or circumstance, which has arisen since 30 June 2026 that has materially affected or may materially affect: 29-Sep-23 19-Dec-23 Risk free rate 4.1% 3.8% $ 31.40 2.25 3.8% 29-Sep-23 Movements in performance rights during the year were as follows: The fair value of the rights granted through the LTI Plan was measured using the following assumptions: $ 32.79 (i) FY2024 performance rights for KMP (Lachlan McCann) were granted on 29 September 2023. For the other Senior Executives, the performance rights were granted on 19 December 2023. 19-Dec-23 Each performance right entitles the Senior Executive to one ordinary share in the Company when it vests. The Board may, in its absolute discretion, waive any of the above vesting conditions. If a Senior Executive ceases to be employed before their performance rights vest, the following treatment will apply, unless the Board determines otherwise; (iii) Any unvested performance rights which continue to be held by the participant will be tested at the end of the vesting period, in accordance with the vesting conditions set out in the offer. 1.25 4.1% 3.8% 9-Jul-24 4.1% $ 33.63 Grant date $ 36.02 Weighted average remaining life Weighted average grant date fair value 0.00 0.25 27-Nov-25 48
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ARB CORPORATION LIMITED CONSOLIDATED ENTITY DISCLOSURE STATEMENT FOR THE YEAR ENDED 30 JUNE 2026 ARB Corporation Ltd 100% Australia Body corporate Yes N/A Air Locker, Inc. 100% United States of America Body corporate No United States of America ARB 4X4 Holdings LLC 100% United States of America Body corporate No United States of America Kingsley Enterprises Pty Ltd 100% Australia Body corporate Yes (i) N/A ARB (Thailand) Limited 100% Thailand Body corporate No Thailand ARB Europe s.r.o 100% Czechia Body corporate No Czechia ARB Middle East FZE 100% United Arab Emirates Body corporate No United Arab Emirates ARB New Zealand Ltd 100% New Zealand Body corporate No New Zealand Auto Styling Truckman Group Ltd 100%United Kingdom Body corporate No United Kingdom Auto Styling UK Ltd 100% United Kingdom Body corporate No United Kingdom ARB China Co., Ltd 100% China Body corporate No China ARB 4x4 Africa (Pty) Ltd 100% South Africa Body corporate No South Africa ARB South Africa (Pty) Ltd 100% South Africa Body corporate No South Africa Basis of preparation Australia tax resident Foreign jurisdiction Entity Type In developing the disclosures in the statement, the Directors have applied current legislation and where available judicial precedent in the determination of Australian or foreign tax residency. Tax residency Place incorporated (i) This entity is part of a tax-consolidated group under Australian taxation law, for which ARB Corporation Ltd is the head entity. Share of capital held Entity Name The consolidated entity disclosure statement has been prepared in accordance with subsection 295(3A)(a) of theCorporations Act 2001. The entities listed in the statement are ARB Corporation Limited and all the entities it controls in accordance with AASB 10 Consolidated Financial Statements. There are no trusts, partnerships or joint ventures within the consolidated entity. Accordingly, none of the above entities was a trustee of a trust within the consolidated entity, a partner in a partnership within the consolidated entity, or a participant in a joint venture within the consolidated entity. The percentage of share capital disclosed for bodies corporate included in the statement represents the economic interest consolidated in the consolidated financial statements. 49
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ARB CORPORATION LIMITED DIRECTORS' DECLARATION (a) (b) complying with International Financial Reporting Standards as indicated in Note 1; and (c) This declaration is made in accordance with a resolution of the Directors. Robert D Fraser Chairman Melbourne, 25 August, 2026 giving a true and fair view of the financial position of the consolidated entity as at 30 June 2026 and of its performance for the year ended on that date. In the Directors' opinion there are reasonable grounds to believe that ARB Corporation Limited will be able to pay its debts as and when they become due and payable. This declaration has been made after receiving the declarations required to be made to the Directors in accordance with section 295A of the Corporations Act 2001 for the financial year ended 30 June 2026. The Directors declare that the financial statements and notes set out on pages 20 to 48 are in accordance with theCorporations Act 2001 , including: complying with Accounting Standards, and the Corporations Regulations 2001, and other mandatory professional reporting requirements; In the Directors' opinion, the attached consolidated entity disclosure statement on page 49 is true and correct. 50
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Liability limited by a scheme approved under Professional Standards Legislation Member of Deloitte Asia Pacific and the Deloitte organisation Deloitte Touche Tohmatsu ABN 74 490 121 060 477 Collins Street Melbourne VIC 3000 Phone: +61 (0) 3 9671 7000 www.deloitte.com.au Independent Auditor’s Report to the Members of ARB Corporation Limited Report on the Audit of the Financial Report Opinion We have audited the financial report of ARB Corporation Limited (the “Company”) and its subsidiaries (the “Group”) which comprises the consolidated statement of financial position as at 30 June 202 6, the consolidated income statement, the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information and other explanatory information, the consolidated entity disclosure statement and the directors’ declaration. In our opinion the accompanying financial report of the Group is in accordance with the Corporations Act 2001, including: • Giving a true and fair view of the Group’s financial position as at 30 June 202 6 and of its financial performance for the year then ended; and • Complying with Australian Accounting Standards and the Corporations Regulations 2001. Basis for Opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Group in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional & Ethical Standards Board Limited (the Code) that are relevant to audit s of the financial report of public interest entities in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. We confirm that the independence declaration required by the Corporations Act 2001 , which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matter The key audit matter is the matter that, in our professional judgement, was of most significance in our audit of the financial report of the current period. The matter was addressed in the context of our audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on the matter. 51
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Key audit matter How the scope of our audit responded to the key audit Matter Carrying value of goodwill and non-current assets Refer to Note 9 Property, plant and equipment and Note 10 Intangibles in the financial statements. As at 30 June 2026, the Group held goodwill of $47.4 million, intangible assets of $17.2 million and property, plant and equipment of $329.2 million, which is allocated to the Group’s cash generating units (CGUs). The assessment of the recoverable amount of each CGU is subject to a high level of judgement and is based on management’s view of key variables and market conditions. The Group has prepared a value-in-use model to determine the recoverable amount of each CGU. The carrying value of the ARB New Zealand CGU includes a goodwill balance of $3. 4 million. The recoverable amount of the ARB New Zealand CGU is subject to significant judgement related to the estimation of future cash flow projections used in the model (“Model”). The recoverable amount is highly sensitive to changes in th is assumption. Accordingly, we consider this to be a key audit matter. Our procedures to assess the recoverable amount of the ARB New Zealand CGU included, but were not limited to: • Understanding the relevant controls and process that management has undertaken to assess the recoverable amount. • In conjunction with our valuation specialists: o Evaluating the appropriateness of the Model used and the valuation technique applied by management; and o Testing the mechanics of the Model. • Assessing and challenging the key assumptions in the Model by: o Agreeing FY27 budgeted cash flows to the approved management budget; o Comparing historical budgets to actual performance to test the accuracy of management’s budgeting; o Challenging management on the FY27 approved budget and resulting future cash flows; and o Developing independent sensitivity analyses to challenge short term growth rates. We have also assessed the adequacy of the disclosures included in Notes 9 and 1 0 in the financial statements. Other Information The directors are responsible for the other information. The other information comprises the information included in the Group’s annual report for the year ended 30 June 202 6, but does not include the financial report and our auditor’s report thereon. Our opinion on the financial report does not cover the other information and we do not express any form of assurance conclusion thereon. The other information includes the sustainability report upon which we have performed a review of specified sustainability disclosures and issued a separate auditor’s review report. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the directors for the financial report The directors are responsible: • For the preparation of the financial report in accordance with the Corporations Act 20 01, including giving a true and fair view of the financial position and performance of the Group in accordanc e with Australian Accounting Standards; and 52
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• For such internal control as the directors determine is necessary to enable the preparation of the financial report in accordance with the Corporations Act 2001, including giving a true and fair view of the financial position and performance of the Group , and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the directors are responsible for assessing the ability of the Group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisio ns of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis fo r our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. • Conclude on the appropriateness of the directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evid ence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. • Plan and perform the group audit to o btain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group as a basis for forming an opinion on the Group financial report. We are responsible for the direction, supervision and review of the audit work performed for the purposes of the group audit. We remain solely responsible for our audit opinion. We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 53
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We also provide the directors with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with the directors , we determine those matters that were of most significance in the audit of the financial report of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Report on the Remuneration Report Opinion on the Remuneration Report We have audited the Remuneration Report included in pages 14 to 18 of the Director’s Report for the year ended 30 June 2026. In our opinion, the Remuneration Report of ARB Corporation Limited , for the year ended 30 June 202 6, complies with section 300A of the Corporations Act 2001. Responsibilities The directors of the Company are responsible for the preparation and presentation of the Remuneration Report in accordance with section 300A of the Corporations Act 2001. Our responsibility is to express an opinion on the Remuneration Report, based on our audit conducted in accordance with Australian Auditing Standards. DELOITTE TOUCHE TOHMATSU Paul Schneider Partner Chartered Accountants Melbourne, 25 August 2026 54
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Liability limited by a scheme approved under Professional Standards Legislation. Member of Deloitte Asia Pacific Limited and the Deloitte organization. Deloitte Touche Tohmatsu ABN 74 490 121 060 477 Collins Street Melbourne, VIC, 3000 Phone: +61 3 9671 7000 www.deloitte.com.au 25 August 2026 The Board of Directors ARB Corporation Limited 42-44 Garden St Kilsyth, VIC, 3137 Dear Board Members Auditor’s Independence Declaration to ARB Corporation Limited In accordance with section 307C of the Corporations Act 2001 , I am pleased to provide the following declaration of independence to the Directors of ARB Corporation Limited. As lead audit partner for the audit of the financial report and review of the sustainability report of ARB Corporation Limited for the financial 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 of the financial report and review of the sustainability report; and • any applicable code of professional conduct in relation to the audit or review. Yours faithfully DELOITTE TOUCHE TOHMATSU Paul Schneider Partner Chartered Accountants 55
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT 56 CONTENTS Basis of preparation 57 Governance 57 Risk management 58 Climate-related risks 58 Climate-related opportunities 58 Strategy 59 Transition risk 59 Physical risk 61 Business strategy 61 Initiatives 62 Business resilience 62 GHG inventory statement 65 Notes to the greenhouse gas inventory statement 65 Note 1 – Basis of preparation 65 Note 2 – Reporting boundary 65 Note 3 – Scope 1 GHG emissions 65 Note 4 – Scope 2 GHG emissions 66
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 57 Basis of preparation This sustainability report presents the climate-related disclosures of ARB Corporation Limited and the entities it controlled during the year (‘ARB’ or the ‘Company’). ARB has prepared its sustainability report for the year ended 30 June 2026 in accordance with Australian Sustainability Reporting Standard AASB S2 Climate- related disclosure (AASB S2) as issued by the Australian Accounting Standards Board. No transactions, other events or conditions have occurred since the end of the reporting period up to the date of authorisation of this sustainability report that are required to be disclosed. The Company has adopted Australian Sustainability Reporting Standards for the first time. ARB has elected to apply the relief available upon initial adoption of AASB S2, which allows it not to disclose comparative information or Scope 3 Greenhouse Gas (‘GHG’) emissions in this sustainability report. This sustainability report is prepared for the same reporting entity that is reported on in the general-purpose financial statements. Key judgements and uncertainties The Company has identified the following key judgements in the preparation of this sustainability report: Determination of which risks are within scope of reporting Determination of what constitutes material information Estimation of anticipated financial effects of climate-related risks and opportunities. Uncertainty associated with assessing business resilience using climate scenario analysis is documented on page 62. Governance The Board is responsible for setting the strategic direction and risk appetite of the business in accordance with the Company’s Constitution and Board Charter. The oversight of risks and opportunities, including those related to climate, is ultimately the responsibility of the Board and is delegated to the Audit and Risk Committee. It is the responsibility of the Remuneration and Nomination Committee when discharging their duties in succession planning and nomination to ensure that directors possess the required skills and competencies as listed in the Corporate Governance Statement. Each director holds a portfolio of responsibility during their tenure. One of these portfolios relates to sustainability, including but not limited to climate-related matters. It is the responsibility of the designated Director to ensure that they are maintaining the capabilities required to appropriately discharge their responsibilities relating to Sustainability. Risks, including climate-related risks, are reviewed at least once per year by the Audit and Risk Committee which meets between 4 to 6 times annually and otherwise as required. Climate-related matters are reported to the Board as they arise, via monthly Board meetings which include Environmental, Social and Governance as a standing agenda item. When exercising oversight, the Board’s strategic decision making is informed by the Company’s objective to build value for the long term, in accordance with the Company’s values and policies. Climate-related matters brought to the attention of the Board are evaluated for alignment with the Company’s objectives and compliance with the Company’s policies. The execution of the Company’s strategy and day to day operations, including risk management, is delegated to the Chief Executive Officer. The Chief Executive Officer is supported by a Senior Leadership Team (‘SLT’). Each member is accountable for a defined portfolio aligned to a business area or function.
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58 ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 Each leader is responsible for identifying and managing the risks and opportunities within their portfolio. Actions are assigned to the appropriate leader to ensure clear ownership and timely execution. The SLT convenes fortnightly under the chairmanship of the Chief Executive Officer. Minutes of these meetings are circulated to the Board, which is ultimately responsible for ensuring that risk mitigation activities are implemented. Monthly performance reports, which may include climate-related matters, are prepared and submitted to the Board monthly for its consideration. The oversight of climate-related matters is addressed within the respective business area or function to which these relate and is therefore integrated into internal functions. The roles and responsibilities described above are documented in the charters of the respective bodies and the position descriptions of the respective individuals. Remuneration is not linked to climate-related metrics. The Company has not set climate-related targets. Risk management The Company performs risk management processes on an integrated basis. Climate-related risks and opportunities are addressed in the same way as other matters in the ordinary course of business operations. Climate-related risks Risks may be identified across the business by any employee. Reporting of identified risks is embedded in the Company’s Code of Conduct which sets out the escalation procedures that should be followed to ensure timely assessment and response. The SLT is responsible for executing risk management processes within the business, including the identification, assessment, monitoring and management of business risks and internal controls. These matters are considered when they arise as part of the SLT’s regular fortnightly meetings. Risks recorded in the corporate risk register are reviewed at least annually by the Audit and Risk Committee and the Board, with moderate, high and extreme risks escalated to the Board in accordance with the Company’s risk assessment criteria. During the reporting period, the Company engaged an external consultant to assist with the identification of climate-related risks, resulting in the production of a climate risk register. Scenario analysis has not been used to inform the risk identification process. Risk management is applicable to all business operations. The assessment of risks may comprise the evaluation of qualitative (e.g. nature of transactions and operations, location or jurisdiction) and quantitative (e.g. value or frequency) inputs which are sourced from the relevant business areas or functions. Risks are assessed using an enterprise impact and likelihood matrix to determine a risk rating that enables risk prioritisation. Impact is assessed across five levels (1-5), from insignificant (1) to catastrophic (5), based on the following qualitative factors: compliance, stakeholder expectations, financial impact and business reputation. Likelihood is assessed across five levels (A-E), from almost certain (A) to rare (E), based on the expectation of a risk event occurring. This assessment is applied to derive an overall risk rating (low to extreme) that informs the risk treatment to be applied. All risks are assessed against the same criteria. Climate-related risks are not prioritised unless the level of risk associated with these is deemed to be elevated when applying this risk assessment criteria. Climate-related opportunities Personnel across the Company may identify opportunities for assessment, which may be climate-related, as these arise. Opportunities are assessed for feasibility where it is determined that these align to the business strategy. Climate scenario analysis has not been used to inform this assessment, to date.
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 59 Initiatives are developed for feasible opportunities, which are tabled with the SLT for approval and once execution is initiated, progress is monitored via fortnightly SLT meetings that are minuted and circulated to the Board. Climate-related opportunities are not prioritised over other opportunities, unless these better align with the Company’s objective of long-term value creation. Strategy The Company has identified climate-related risks that may reasonably be expected to affect the entity’s prospects. In identifying and assessing these risks as well as opportunities, the following time horizons are applied: Time horizon Description Short term <1 year This aligns to the Company’s annual budgeting and operational planning time horizons. Medium term 1-5 years For this reporting period, this time horizon ends in 2031, encompassing 2030 to align with Australian targets and the projections in publicly available climate scenarios. Long term 5+ years For the purpose of climate-related activities undertaken, this time horizon extends to 2050. It is recognised that users of the Company’s general purpose financial statements may reasonably expect ARB to acknowledge the risks being disclosed. However, disclosure does not indicate these risks will eventuate. The identified risks are not concentrated in any single part of the Company’s business model or value chain. Based on management’s assessment, the Company’s business operations and assets are not presently deemed to be vulnerable to transition or physical risks. Transition risk Energy management All time horizons Energy supply is critical to the Company’s operations. The transition to a net zero economy requires significant supply chain investment with costs anticipated to be passed down the supply chain. If not managed sensibly, the transition may pose reliability risks to electricity supply with power outages disrupting business operations directly and indirectly as the costs of supply chain disruption are passed on. Electricity expenses represent less than 1% of ARB’s total expenses. Increases in energy pricing are not anticipated to have a significant impact on the Company’s financial performance. However, the Company has invested in solar energy generating assets in five locations, investing $0.2M in the current reporting period. In the short term, the financial impacts experienced as a result of power outages are anticipated to be recoverable via insurance and are mitigated by current and planned investment in solar energy generating assets.
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 60 In the medium to long term as electricity grids transition to low emissions technologies, reliability risk is anticipated to increase in the jurisdictions in which ARB operates. Further investment in solar energy generating assets is being explored. ARB does not invest in or plan to invest in battery energy storage systems because the economic analysis does not meet internal investment thresholds. However, the Company will continue to monitor developments in battery technology to determine whether investment may be appropriate in the future to further mitigate this risk. Critical materials Long-term The Company’s flagship products are reliant on critical materials. Steel is a key input into various automotive accessories and as an industry, steelmaking is subject to high uncertainty arising from the development and commercialisation of new technologies, demand from global development and carbon pricing. As a result, it can reasonably be expected that pricing will increase and be passed down the supply chain. As would usually occur with sustained, industry-wide increases, it is anticipated that ARB will be in a position to pass these increases on. ARB’s canopies are made of polyurethane, the production of which requires the use of hydrofluorocarbon (‘HFC’) agents. HFCs are subject to a global phase-down under the Montreal Protocol and Kigali Amendment. It can reasonably be expected that this phase-down, which is not being implemented uniformly across jurisdictions, may impact polyurethane production and supply. ARB is reliant on the supply chain to respond to policy changes with respect to HFCs, understanding that this requires supplier investment and is likely to result in increasing input costs. It is uncertain whether production in its current form may continue beyond the phase-downs. Management anticipates that suitable alternatives are likely to emerge as a result of supply chain innovation. Impacts directly attributable to climate-related drivers have not been observed during the current reporting period. Quantification of future impacts is not disclosed as the measurement uncertainty associated with steelmaking and polyurethane innovations is so high that management has determined that the disclosure of quantitative information would not be useful. Financial impacts may include the increase of input prices (materials and consumables used) and a corresponding increase in sales prices. Industry trends Medium-term Stakeholder scrutiny is anticipated to increase as climate-related information becomes more accessible and regulation increases. An increase in regulator action and litigation has been observed, resulting in financial penalties and corrective actions across the market. The Company is a preferred supplier of Original Equipment Manufacturers (‘OEM’) which have active climate-related strategies, including emissions reduction targets. The Company works closely with OEMs to design and manufacture products that align with OEM requirements. ARB will continue to work with OEMs to support their achievement of targets and apply the Company’s innovative and specialised manufacturing to make the high-quality products its customers want. There were no impacts noted as a result of this risk during the reporting period. Revenue arising from contracts with OEMs during the reporting period amounted to $43.4M, or 6.2% of sales revenue. Impacts are not presently anticipated to occur by management but could include loss of customer contracts impacting sales revenue, increases in professional fees or penalties (other expenses).
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 61 Physical risk Extreme weather events Medium- to long-term Warming may result in the increasing frequency and severity of extreme weather events. Operating facilities in Thailand are located in zones that are susceptible to flooding and indirectly, other disruption may also occur across the value chain, for example, in distribution or energy supply. Flooding events occurred in Thailand during the reporting period, in provinces where the Company has manufacturing operations. It is understood that this is a 1-in-10-year event and is therefore anticipated to re-occur in the long term. The business did not experience measurable financial impacts from these flooding events during the reporting period. Individually, the discrete impacts of an extreme weather event in the future are anticipated to be effectively absorbed by the business. Due to the nature of ARB products and the elevation of the majority of stock in storage, incremental risk to inventories arising from extreme weather events is not anticipated. Impacts that may occur as a result of extreme weather events include asset damage requiring repair (maintenance expense), stock damage resulting in obsolescence (materials and consumables used), the re- distribution of stock due to operational disruption (distribution expenses) and loss in productivity (employee expenses). The Company seeks to mitigate this risk through appropriate insurance policies. Quantitative information regarding the impact of extreme weather events is not disclosed as the measurement uncertainty associated with the severity and resulting impact of a future event is so high that management has determined that the disclosure of quantitative information would not be useful. Business strategy The Company’s mission is to generate value for shareholders through the design, manufacture, distribution and sale of motor vehicle accessories and light metal engineering works. ARB recognises that business objectives and climate-related matters are not necessarily mutually exclusive. In those cases where addressing climate-related matters contributes to the achievement of business objectives, ARB is committed to ensuring that risks are managed and opportunities are explored in order to maximise shareholder value. Decision-making processes continue to be informed by the economic value of proposed initiatives. Activities undertaken by the Company will continue to be funded through the reinvestment of cash flows into the business. ARB does not have a climate-related transition plan and does not apply internal carbon pricing in decision making, as it does not consider these matters to have a material impact on the Company. Nevertheless, ARB will continue to review and monitor relevant developments over time. ARB’s business model has not changed during the reporting period and is not anticipated to change in response to climate-related matters. Climate-related risks and opportunities have not affected the Company’s financial position, financial performance or cash flows during the reporting period. For this reason, a significant risk of material adjustment to the carrying amounts of assets and liabilities is not anticipated in the next reporting period. A description of ARB’s planned investment in solar energy generating assets is included in the description of Energy management above. There are no planned disposals to report. It is anticipated that the Company’s net asset position will continue to increase over the short, medium and long term to support anticipated business growth. Board approved capital expenditure has historically occurred at a rate of 2-3% of annual revenues and this level of capital expenditure is expected to continue or increase, incorporating the planned investment in climate-related activities described in this report.
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 62 ARB is reliant on insurance as a mitigating strategy to recover damages and other incremental expenses that may be incurred, should the Company be impacted by climate-related matters. It is anticipated that insurance premiums will continue to increase but coverage will remain in place. Initiatives In the automotive market, electric vehicles (‘EV's’) are anticipated to form an increasing portion of new vehicle sales as part of the transition to a low carbon economy. Established OEMs are investing in new technologies and new OEMs are emerging. It is anticipated that the value chain will continue to evolve as the automotive industry responds to climate-related policies and changing market preferences. In addition to partnering with Ford and Toyota, ARB also partners with Rivian, an OEM focused on the production of EVs and is designing and manufacturing accessories for a range of EVs. During the reporting period, ARB has established an office in China to be closer to emerging EV OEMs. ARB is well positioned to capture this increase in EVs as a percentage of market share and maintain the Company’s presence in the market. These activities demonstrate ARB’s existing capabilities and continued commitment to service the automotive market as it evolves. ARB’s OEM customer category represents 6.2% of sales revenue in the current year. ARB’s products are intended to increase the resilience of motor vehicles, including against adverse weather conditions. Should communities be impacted by extreme weather conditions, now or in the future, there is an opportunity for ARB to continue to manufacture high quality products that improve the climate resilience of end-users, worldwide. The above activities are embedded in ARB’s business strategy and for this reason the Company anticipates business growth to continue to be observed over the short, medium and long term. ARB anticipates positive free cash flows over all time horizons but in those reporting periods in which an extreme weather event affects operations, it can reasonably be anticipated that the required business response to a particularly severe event may impact cash flows. Business resilience The Company undertook a business resilience assessment during the reporting period. The outcome of this assessment indicated that ARB’s business model remains resilient under different warming scenarios, despite macroeconomic pressure and challenges throughout the supply chain. The assessment incorporates declining GDP, shocks from extreme weather events and increasing input costs due to supply chain investment, technological advancement and carbon pricing policies. Over the long term, through to 2050, the cumulative impact of declines in GDP resulted in a decline in sales revenue, relative to a baseline projection of 4.6% under a low warming scenario, increasing to a decline of 6.6% in the high warming scenario, despite a market uplift driven by increased demand for ARB products. In both scenarios the impact on revenue illustrates that declining economic conditions may pose a challenge to maintaining a strong annual growth rate. ARB remains profitable and cash flows remain positive in both scenarios, demonstrating the Company’s ability to withstand challenging economic conditions. Financial projections demonstrate that ARB remains profitable with positive free cash flows sufficient to continue paying dividends over the short, medium and long term, in a world where costs are unable to be passed on to customers. Management has confidence in the Company’s capacity to adjust and adapt the business strategy as may be required over the short, medium and long term following the outcome of this analysis due to the strong financial position of the business that is projected to be maintained over all time horizons. In performing this assessment, the implicit assumption that costs are unable to be passed on to customers is applied, resulting in challenging narratives for the purpose of testing resilience and not forecasting business
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 63 performance. Impacts felt industry-wide may reasonably be anticipated to be passed on by all market participants, and as a result, the conditions implied for the purpose of testing resilience are not anticipated to eventuate. ARB has traditionally passed costs on to customers and expects to continue to do so. ARB maintains sufficient cash reserves to ensure that resources are available to respond to risks and opportunities. This includes access to facilities, detailed in Note 13 Financing arrangements to the financial statements. The majority of the Company’s assets consists of inventories and property plant and equipment. Inventories can be effectively redeployed to alternative ARB facilities for processing or alternative markets in response to demand. The majority, if not all of property, plant and equipment may be effectively modified, upgraded or decommissioned in a timely manner if required. Current and planned investment in solar energy generating assets is expected to increase the climate resilience of ARB’s manufacturing facilities. Uncertainty Significant areas of uncertainty considered in the assessment are identified below: Technological advancement: The rate at which new technologies are developed and then become commercially available is highly uncertain. The investment required to invest in these technologies may reasonably be expected to be passed down the supply chain, however the magnitude of this cost is also highly uncertain. Policy development: It is highly uncertain how climate-related policies will develop and evolve across different jurisdictions. The resulting impact of these policies on industries in ARB’s supply chain contributes further to uncertainty. For the purpose of this assessment, assumptions are applied to determine what the impacts of possible policy developments may be in the future. Occurrence and severity of extreme weather events: The frequency of extreme weather events is taken into consideration based on publicly available information. However, climate modelling is complex and as a result is inherently uncertain. The severity of weather events will determine the level of impact on business operations. Presently, the financial impact on ARB is informed by events observed previously by the Company, which have not been material. The pricing trajectories of energy, steel and carbon credits are highly uncertain as they are influenced by the drivers above. While data is obtained from reputable sources to perform the assessment, the stipulated trajectories may not eventuate. Climate scenarios ARB has performed scenario analysis by exploring two climate scenarios: Low warming in which the increase in global average temperature is limited to 1.5˚C High warming in which the increase of global average temperature will exceed 2.0˚C. The chosen climate-related scenarios are those scenarios required to be explored by the Corporations Act 2001. The climate narratives were produced with reference to publicly available climate scenarios: Source High warming Low warming IPCC SSP2-4.5/C6 SSP1-1.9/C1 NGFS Current Policies Net Zero 2050 IEA Current Policies Scenario (CPS) Net Zero Emissions by 2050 (NZE)
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 64 The low warming scenarios are aligned with the latest international agreement on climate change (Paris Agreement 2015) and focus on transition risk. The NGFS’ and IEA’s high warming scenarios are focussed on physical risk, while the IPCC’s high warming scenario also incorporates transition risks. The consolidated group was within scope of scenario analysis, but did not extend to investments in associates. The focal question was intentionally broad, exploring how climate-related risks and opportunities may impact ARB’s supply chain, operations and financial performance. Key assumptions Key assumptions applied in scenario analysis are based on deviations from the baseline scenario, which incorporates the following: HFC phase-down policies continue, accelerating the development of effective, substitute materials. Regulation and development increases cost but it is assumed that incremental revenue from passing on price increases is net off by decreased demand resulting from price sensitivity. Continued global development increases demand for steel and technological advancements in steelmaking continue to reduce emissions intensity. OEMs continue to invest in alternative technology, particularly EVs. ARB’s business model already incorporates the capabilities required to respond effectively to developments, including continued capability development. Planned investment in solar energy generating assets is incorporated into projected capital expenditure. A 1-in-10 year extreme weather event impacts business operations over the various time horizons. The table below lists the key assumptions applied to low and high warming scenarios: Driver Low warming High warming Extreme weather events 1-in-10 year extreme weather events increase in severity before stabilising GDP is impacted by the occurrence of extreme weather events The frequency of extreme weather events increases to 1-in-5 years in the long term GDP is significantly impacted by the occurrence of extreme weather events, however, this is partially offset by demand for ARB products which increase customer climate resilience Insurance coverage is limited in the long term. Critical materials Advancements in steelmaking technologies and market penetration of ‘green steel’ is rapid Advancements in steelmaking technologies and market penetration of ‘green steel’ is slow Transport and energy management Fossil fuels and related infrastructure is phased out rapidly Globally co-ordinated carbon pricing is introduced in the medium term Fossil fuels remain relevant Carbon policies are introduced in the long term
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 65 GHG inventory statement Ref 2026 Scope 1 GHG emissions 3 4,468 Scope 2 GHG emissions – location-based 4 11,551 Total Scope 1 and 2 GHG emissions 16,019 Notes to the greenhouse gas inventory statement Note 1 – Basis of preparation ARB has prepared the GHG inventory in accordance with the Greenhouse Gas Protocol (‘GHG Protocol’). Measurement methodologies are chosen based on data availability. All figures are presented in units of metric tonnes of CO2 equivalent (‘tCO2e’). Note 2 – Reporting boundary The organisational boundary has been determined using the operational control approach, which is an acceptable consolidation method for annual reporting under the GHG Protocol, resulting in emissions which the Company can take action to reduce or eliminate, which may not be the case if applying other approaches. Under this approach, the Company includes in its organisational boundary those operations over which it has the authority to establish and implement operating policies. Note 3 – Scope 1 GHG emissions Scope 1 GHG emissions arise from: GHG emissions from the combustion of fuel in Company owned or controlled sources Fugitive emissions from the leakage of HFCs and perfluorocarbons from equipment. Source of emissions Method of measurement Inputs and key assumption Liquid fuels Fuel-based method and average-data method Data is sourced from fuel card reports, vehicle specifications and odometer readings. Where fuel card data is unavailable, an estimate of the average annual distance travelled per vehicle, in kilometres, is used to determine GHG emissions. For non-transport equipment, an estimate of fuel consumption is based on management’s understanding of equipment usage. Gaseous fuels Average-data method Data is obtained from supplier invoices including fuel type quantities purchased and pricing. GHG emissions are calculated by applying data from invoices to an estimate of the total quantity purchased based on supplier purchases recorded during the reporting period. Air- conditioning and process cooling Emission-factor based approach Data is obtained from equipment listings that include the size and number of units in operation. Refrigerant charge and refrigerant type are identified from equipment specification labels. Where data is not available, refrigerant charge is estimated based on unit size. Annual leakage rates for commercial air‑conditioning systems or industrial refrigeration are obtained from the NGER Measurement Determination.
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ARB CORPORATION LIMITED CONSOLIDATED SUSTAINABILITY REPORT FOR THE YEAR ENDED 30 JUNE 2026 66 Emission factors are sourced from: Australian National Greenhouse Accounts (NGA) 2025 Department for Environment, Food and Rural Affairs (DEFRA, UK) 2025 Global Warming Potentials for the applicable gases are sourced from the IPCC’s Fifth Assessment Report (AR5). Note 4 – Scope 2 GHG emissions Scope 2 relates to indirect GHG emissions from the consumption of purchased electricity by assets operated by ARB. Source of emissions Method of measurement Inputs and key assumption Purchased energy Location-based method Energy consumption is sourced from utility bills. Emission factors are sourced from the Australian National Greenhouse Accounts (NGA) 2025.
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ARB CORPORATION LIMITED DIRECTORS' DECLARATION FOR THE CONSOLIDATED SUSTAINABILITY REPORT (a) complying with Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures; and (b) Robert D Fraser Chairman Melbourne, 25 August, 2026 The Directors declare that in their opinion, the entity has taken reasonable steps to ensure the substantive provisions of the sustainbility report set out on pages 56 to 66 are in accordance with the Corporations Act 2001, including: Signed in accordance with a resolution of the directors made pursuant to s.296A(7) of the Corporations Act 2001. makingtheclimatestatementdisclosuresrequiredbys.296DoftheCorporationsAct2001(includinginformationderived from or about a scenario analysis required by s.296D(2B)) . 67
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Liability limited by a scheme approved under Professional Standards Legislation. Member of Deloitte Asia Pacific Limited and the Deloitte organisation. Deloitte Touche Tohmatsu ABN 74 490 121 060 477 Collins Street Melbourne VIC 3000 Phone: +61 (0) 3 9671 7000 www.deloitte.com.au Independent Auditor’s Review Report to the Members of ARB Corporation Limited Review Conclusion We have conducted a review of the following specified Sustainability Disclosures in the Sustainability Report of ARB Corporation Limited (the “Company”) and its subsidiaries (the “Group”) for the year ended 30 June 2026 as required by Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (“ASSA 5010”) issued by the Auditing and Assurance Standards Board (“AUASB”): Sustainability Disclosures Reporting requirement of Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures (“AASB S2”) (including related general disclosures required by Appendix D) Location in the Sustainability Report Governance Paragraph 6 The Governance section on pages 57 to 58 Strategy (risk and opportunities) Subparagraphs 9(a), 10(a) and 10(b) Descriptions of the climate- related risks provided within the Strategy sections ‘Transition risk ‘ and ‘Physical risk’ on pages 59 to 61 Scope 1 and 2 emissions Subparagraphs 29(a)(i)(1) to (2) and 29(a)(ii) to (v) The GHG inventory statement section on pages 65 to 66 The requirements of AASB S2 identified in the table above form the criteria relevant to the specified Sustainability Disclosures and apply under Division 1 of Part 2M.3 of the Corporations Act 2001 (the “Act”). We have not become aware of any matter in the course of our review that makes us believe that the Sustainability Disclosures specified in the table above do not comply with Division 1 of Part 2M.3 of the Corporations Act 2001 68
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Basis for Conclusion Our responsibilities under ASSA 5000 are further described in the ‘ Auditor’s Responsibilities’ section of this report. We are independent of the Group in accordance with the applicable ethical requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional & Ethical Standards Board Limited (November 2018 incorporating all amendments to June 2024 (the “Code”), together with the ethical requirements in the Act, that are relevant to our review of the specified Sustainability Disclosures and public interest entities in Australia. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the Code. We confirm that the independence declaration required by the Act, which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report. Our firm applies Australian Standard on Quality Management ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements , which requires the firm to design, implement and operate a system of quality management, including policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Other information The directors of the Group are responsible for the other information. The other information comprises the information included in the Group’s annual report for the year ended 30 June 2026 but does not include the specified Sustainability Disclosures and our auditor’s report thereon. Our conclusion on the specified Sustainability Disclosures does not cover the other information and we do not express any form of assurance conclusion thereon. The other information includes the financial report upon which we have performed an audit and issued a separate auditor’s report. In connection with our review of the specified Sustainability Disclosures, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the specified Sustainab ility Disclosures, or our knowledge obtained when conducting the review, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Our review has been conducted in accordance with Australian Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (“ASSA 5000”) issued by the AUASB. Our review includes obtaining limited assurance abou t whether the specified Sustainability Disclosures are free from material misstatement. In applying the relevant criteria, we note that subsection 296C(1) of the Act includes a requirement to comply with AASB S2. Our conclusion is based on the procedures we have performed and the evidence we have obtained in accordance with ASSA 5000. The procedures in a review vary in nature and timing from, and are less in extent than for, an audit. Consequently, the level of ass urance obtained in a review is substantially lower than the assurance that would have been obtained had an audit been performed. See the ‘Summary of the Work Performed’ section of our report below. 69
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Responsibilities for the Specified Sustainability Disclosures The Directors of the Group are responsible for: a) The preparation of the specified Sustainability Disclosures in accordance with the Act; and b) Designing, implementing and maintaining such internal control necessary to enable the preparation of the specified Sustainability Disclosures, in accordance with the Act that are free from material misstatement, whether due to fraud or error. Inherent Limitations in Preparing the Specified Sustainability Information Greenhouse gas emissions quantification is subject to significant measurement uncertainty, which arises because of incomplete scientific knowledge used to determine emissions factors and the values needed to combine emissions of different gases. The compar ability of sustainability information between entities and over time may be affected by inconsistencies in the methods to estimate or measure those emissions, due to different, but acceptable, methods applied. Auditor’s Responsibilities Our objectives are to plan and perform the review to obtain limited assurance about whether the specified Sustainability Disclosures are free from material misstatement, whether due to fraud or error, and to issue a review report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the specified Sustainability Disclosures. As part of a review in accordance with ASSA 5000, we exercise professional judgement and maintain professional scepticism throughout the engagement. We also: • Perform risk assessment procedures, including obtaining an understanding of internal control relevant to the engagement, to identify and assess the risks of material misstatements, whether due to fraud or error, at the disclosure level but not for the purp ose of providing a conclusion on the effectiveness of the entity’s internal control. • Design and perform procedures responsive to assessed risks of material misstatement at the disclosure level. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Summary of the Work Performed A review is a limited assurance engagement and involves performing procedures to obtain evidence about the specified Sustainability Disclosures . The nature, timing and extent of procedures selected depend on professional judgement, including the assessed risks of material misstatement at the disclosure level, whether due to fraud or error. In conducting our review, we: • Performed inquiries and walkthroughs to obtain an understanding of the reporting process for preparing the specified Sustainability Disclosures, including the identification of individuals involved and an understanding of key systems used. • With respect to Governance disclosures: o Inquired with management and personnel responsible for the oversight of climate-related risk and opportunities to obtain an understanding of the Group’s processes, controls and procedures to monitor, manage and oversee its climate -related risks and opportunities; and o Performed walkthroughs and inspected the Group’s internal information (e.g. Board meeting minutes, terms of reference, committee charters and internal policies). 70
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• With respect to Strategy (risk and opportunities) disclosures: o Obtained an understanding of the Group’s process for identifying and assessing its climate - related risks and opportunities across its reporting boundary, including management’s materiality assessment process, by performing inquiries to understand the sourc es of the information used by management (e.g. value chain mapping, strategy documents, stakeholder engagement, peer benchmarking) and inspecting the Group’s internal documentation of this process; and o Assessed whether the climate -related risks and opportunities disclosed are appropriate and complete, based on management’s process and judgements, and whether they have been accurately described and classified. • With respect to Scope 1 and 2 emissions disclosures: o Obtained an understanding of the measurement approach, inputs and assumptions used to measure the Group’s greenhouse gas emissions through inquiries, walkthroughs and inspection of process flow documentation, calculations and underlying support; o Performed analytical procedures (e.g. trend analysis or ratio analysis or independent expectations); o Agreed a sample of the underlying emissions data to supporting documentation and checked the mathematical accuracy of management’s calculations; o Assessed the relevance and reliability of emissions factors used by management; and o Evaluated whether management has appropriately applied the requirements of AASB S2 and the GHG Protocol and NEGR Scheme legislation in developing estimates used to report emissions, and whether the methods for developing such estimates are appropriate and have been applied consistently. • Reconciled the specified Sustainability disclosures in the sustainability report to underlying supporting calculations and/or testing. • Evaluated the overall presentation of the specified Sustainability Disclosures in the sustainability report and considered whether the specified Sustainability Disclosures as a whole are disclosed in accordance with the relevant requirements of AASB S2. Our procedures did not include assessing the adequacy of design or operating effectiveness of controls, assessing the adequacy of the Group’s governance framework and processes or separately developing our own estimate to compare with the Group’s estimates. DELOITTE TOUCHE TOHMATSU Paul Schneider Partner Chartered Accountants Melbourne, 25 August 2026 71
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ARB CORPORATION LIMITED ASX ADDITIONAL INFORMATION SHAREHOLDINGS Substantial Shareholders % of issued ordinary Shareholder Ordinary shares held Australian Foundation Investment Company Limited 4,176,818 5.03% Australian Super 9,485,181 11.34% First Sentier & Mitsubishi UFJ Financial Group, Inc. 5,065,330 6.05% Rogand Pty Ltd 4,936,208 6.04% State Street Corporation 5,128,292 6.14% Vanguard Group 5,024,607 6.01% Class of Shares and Voting Rights Distribution of shareholders (at 23 July 2026): Holders % Shares Held % 1 - 1,000 8,736 71.61 2,673,235 3.20 1,001 - 5,000 2,701 22.14 6,037,306 7.22 5,001 - 10,000 437 3.58 3,133,372 3.75 10,001 - 100,000 295 2.42 6,481,334 7.75 100,001 or more 30 0.25 65,334,830 78.08 12,199 100.00 83,660,077 100.00 Twenty largest shareholders (as at 23 July 2026) Number of % of issued ordinary ordinary Name of Holder shares held shares held J P Morgan Nominees Australia Pty Limited 18,572,790 22.20 HSBC Custody Nominees (Australia) Limited 12,964,549 15.50 Citicorp Nominees Pty Limited 11,092,232 13.26 Rogand Pty Ltd (Rogand Unit A/C) 4,851,183 5.80 Australian Foundation Investment Company Limited 4,225,982 5.05 BNP Paribas Noms Pty Ltd 1,834,550 2.19 BNP Paribas Nominees Pty Ltd (Agency Lending A/C) 1,529,223 1.83 Formax Pty Ltd (Reparar A/C) 1,136,723 1.36 Mutual Trust Pty Ltd 1,135,236 1.36 BKI Investment Company Limited 978,590 1.17 Mirrabooka Investments Limited 761,000 0.91 Djerriwarrh Investments Limited 660,500 0.79 Ms Judith Caroline Carpenter + Ms Gillian Clare Carpenter (Est Late P Carpenter A/C) 653,831 0.78 Anacacia Pty Ltd (Wattle Fund A/C) 652,856 0.78 Netwealth Investments Limited (Wrap Services A/C) 600,525 0.72 BNP Paribas Nominees Pty Ltd (Hub24 Custodial Serv Ltd) 497,895 0.60 Santos L Helper Pty Ltd (The Van Paassen Family A/C) 420,000 0.50 Illabarook Pty Ltd 350,000 0.42 Amcil Limited 305,000 0.36 Jeremy And Lynette King Superannuation Pty Ltd 300,000 0.36 The 20 largest shareholders hold 75.93% of the ordinary shares of the Company. There is no current on-market buy-back of shares. The number of shareholders holding less than a marketable parcel at 23 July 2026 was 1,044. Additional information required by the ASX Listing Rules and not disclosed elsewhere in this report. The number of shares to which substantial shareholders were entitled as listed in the Company's register of substantial shareholders at 15 July 2026 was: At 23 July 2026, there were 12,199 holders of ordinary shares in the Company. The voting rights attaching to the ordinary shares are set out in the Company's Constitution. 72
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Toyota Hilux Travo Launch | Thailand ADIHEX ARB | Emirates SEMA | USA Fieldays | New Zealand Caravan Salon | Poland Caravan, Camping and Motorhome Show | UK International Falcons & Hunting Exhibition | Saudi Arabia AROUND THE WORLD WITH ARB ANNUAL REPORT | 2026
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We will pursue growth as the industry leader in design innovation and engineering of 4WD accessories, using advanced technologies to bring new and improved products to market, rolling out new ARB Flagship stores across Australia and continuing to pursue growth in Export and OE markets. ARB WILL CONTINUE TO DRIVE EXCELLENCE WITH PASSION ANNUAL REPORT | 2026