Interim report
Page 1
Oneview Healthcare PLC ARBN 610 611 768 APPENDIX 4D – HALF YEAR REPORT GIVEN TO ASX UNDER LISTING RULE 4.2A.3 FOR THE 6 MONTH PERIOD ENDED 30 JUNE 2026 Item Contents 1 Details of the reporting period 2 Results for announcement to the market 3 Net tangible assets per security 4 Dividends and distributions 5 Other information 1. DETAILS OF THE REPORTING PERIOD Reporting period: 6 month period ended 30 June 2026 Previous corresponding period: 6 month period ended 30 June 2025 2. RESULTS FOR ANNOUNCEMENT TO THE MARKET 30 June 2026 € 30 June 2025 € % change Recurring Revenue 4,312,516 3,805,144 13% Non Recurring Revenue 1,172,328 2,536,826 (54%) Total Revenue 5,484,844 6,341,970 (14%) (Loss) after tax attributable to members (5,493,233) (7,888,504) (30%) Net (Loss) for the period attributable to members (5,493,233) (7,888,504) (30%) The Company has not declared, and does not propose to pay, any dividends for the period ended 30 June 2026. 3. NET TANGIBLE ASSETS PER SECURITY 6 month period ended 30 June 2026 6 month period ended 30 June 2025 % change Net tangible assets per security €0.007 €0.009 (23%) Net tangible assets are defined as the net assets of Oneview Healthcare Plc less intangible assets. There were 839,193,060 securities on issue at 30 June 2026 (30 June 2025: 765,927,98). 4. DIVIDENDS AND DISTRIBUTIONS The Company did not pay any distributions during the 6 month period ended 30 June 2026. The Company has not declared any distributions for the 6 month period ended 30 June 2026.
Page 2
5. OTHER INFORMATION Details of entities over which control has been gained or lost during the 6 months to 30 June 2026: N/A Details of any dividend or distribution reinvestment plans in operation: N/A Details of associates and joint venture entities: N/A The interim financial statements for the half year ended 30 June 2026 form part of and should be read in conjunction with this half year report (Appendix 4D). The unaudited condensed consolidated interim financial report has been prepared in accordance with IAS 34 Interim Financial Reporting as adopted by the European Union and has been reviewed by KPMG. Any other information required pursuant to ASX Listing Rule 4.2A not contained in this Appendix 4D is found in the attached Interim Financial Report. This information should be read in conjunction with the 2025 Annual Report.
Page 3
Oneview Healthcare PLC 1 FY2026 Interim Report
Page 4
Oneview Healthcare PLC 2 Directors’ Report The Directors present their review of operations and outlook as well as the condensed consolidated interim financial statements of Oneview Healthcare PLC and Subsidiaries (the “Group”) for the six-month period ended 30 June 2026. Principal activity, business review and future developments The principal activity of the Group is the development and sale of software for the healthcare sector, along with associated hardware and the provision of related consultancy services. The Company has customers in the USA, Ireland, Thailand and Australia. At 30 June 2026, the Oneview system was live in 1 5,092 endpoints compared to 14,880 endpoints at 31 December 2025. The net increase of 1% in endpoints reflects the deployment of 693 units across various customer sites during the first half of 2026, partially offset by the decommissioning of 481 endpoints at an Australian customer. The average recurring revenue per new endpoint installed during the first half of 2026 was 59% higher than the average recurring revenue on the endpoints decommissioned. During the period, the Company continued to advance a number of strategic commercial initiatives aimed at expanding its addressable market and supporting future growth. In May 2026, Oneview announced the launch of Bedside Hub, a new revenue channel that en ables the delivery of Epic MyChart Bedside TV on healthcare -grade hardware with cloud -based device management, following certification by Epic. Since certification was achieved, the Company has engaged with a growing number of health systems evaluating Epic TV deployments and has developed an expanding pipeline of opportunities. Based on management s current assessment of these opportunities, the Company is targeting the addition of several new Bedside Hub customers during the second half of 2026. During the period, Oneview was added to a National Care Communication Agreement between Baxter and the group purchasing organisation of one of the ten largest health systems in the United States, enabling the health system to procure Oneview's products through an established commercial framework. Following this inclusion, engagement with the health system has continued to progress and the Company expects to commence initial projects during the second half of 2026. The opportunity has the potential to suppor t broader deployment across a network comprising more than 85 hospitals and approximately 15,000 beds. The Company also continued to advance its broader commercial pipeline, pursue expansion opportunities within its existing customer base and progress deployments across its customer base during the period. These activities remain focused on supporting recurring revenue growth, increasing customer penetration and strengthening the Company's position within the acute healthcare market. Results and dividends The loss from continuing operations for the six-month period ended 30 June 2026 was €5.5 million (30 June 2025: €7.9 million). Revenue for the period decreased by 14% to €5.5 million (30 June 2025: €6.3 million). Recurring revenue increased by 13% to €4.3 million (30 June 2025: €3.8 million), reflecting continued growth in deployed endpoints. Non-recurring revenue decreased to €1.2 million (30 June 2025: €2.5 million), primarily due to one-off hardware sales recognised in the comparative period and lower deployment activity during the first half of 2026. The continued shift towards higher -margin recurring revenue resulted in gross margin increasing to 70% (30 June 2025: 61%). As a result, gross profit remained stable at €3.8 million despite the reduction in total revenue. Cash operating expenses (total operating expenses excluding Depreciation and Share Based Payment expense) decreased by 6% to €7.8 million, driven principally by lower employee costs following the workforce restructuring implemented in June 2025. The period also benefited from favourable foreign exchange movements, resulting in a foreign exchange gain of €0.2 m illion compared to a foreign exchange loss of €1.4 million in the first half of 2025. Average full-time headcount for the period was 90 employees (30 June 2025: 99 employees).
Page 5
Oneview Healthcare PLC 3 Directors’ Report (continued) Results and dividends (continued) The Directors do not recommend the payment of an interim dividend. Directors The current Directors are as set out on page 29. The Directors’ interests held at 30 June 2026 are disclosed in note 18. Going concern Since its inception, the Group has incurred net losses and generated negative cash flows from its operations. To date, it has financed its operations through the sale of equity securities, including its initial public offering of Oneview Healthcare PLC in March 2016 and various equity raisings since then. For the six months ended 30 June 2026, the Group recorded a loss of €5.5 million and had cash reserves of €7.2 million at period end. In March 2026, the Company secured a two-tranche institutional placement raising A$19 million (approximately €11.4 million) in gross proceeds . Tranche 1 of the placement, which raised A$12 million (approximately €7.2 million), was settled on 24 March 2026. Tranche 2 of the placement, which will raise a further A$7 million (approximately €4.2 million) in gross proceeds from the Company’s significant shareholder, Manderrah Pty Ltd (as trustee of the GJJ Family Trust) (“Manderrah”), remains subject to shareholder approval. Settlement of Tranche 2 will occur following receipt of this approval, which the Company expects to seek at its Annual General Meeting during the fourth quarter of 2026. The Directors expect the necessary shareholder approval to be obtained and the additional proceeds to be received following the completion of the AGM . In forming this view, the Directors have considered the significant shareholder's participation in prior capital raisings, including the 99.8% shareholder approval received at the 2025 AGM in respect of Maderrah's participation in previous placements, together with their assessment that the receipt of the additional capital is in the best interests of the Company and its shareholders as a whole. In assessing the appropriateness of the going concern basis, the Directors have considered the Group’s current cash resources, the expected shareholder approval and receipt of the Tranche 2 proceeds, expected revenues from contracted and scheduled customer activity, forecast growth opportunities and the Group’s continued focus on cost management. The assessment also considered the inherent uncertainty associated with the timing and conversion of sales opportunities and revenue growth assumptions. The Directors have reviewed a range of forecast scenarios, including downside sensitivities and cash conservation measures, and are satisfied that the Group has sufficient financial resources to meet its obligations as they fall due for a period of at leas t 12 months from the date of approval of these interim condensed financial statements. Accordingly, the Directors have a reasonable expectation that the Group will continue in operational existence for the foreseeable future and have therefore adopted the going concern basis in preparing the condensed consolidated interim financial statements.
Page 6
Oneview Healthcare PLC 4 Directors’ Report (continued) Post balance sheet events There have been no subsequent events that require adjustment to or disclosure in these financial statements. The Directors have evaluated events occurring after the reporting period and have determined that no material events have occurred that would impact the financial position or results of the Group as of 30 June 2026. On behalf of the board James Fitter Darragh Lyons 26 August 2026 Director Director
Page 7
Independent Review Report to Oneview Healthcare PLC (“the Entity”) Conclusion We have been engaged by the Entity to review the Entity’s condensed set of consolidated financial statements in the half-yearly financial report for the six months ended 30 June 2026 which comprises Condensed Consolidated Interim Statement of Comprehensive Income, Condensed Consolidated Interim Statement of Financial Position, Condensed Consolidated Interim Statement of Changes in Equity, Condensed Consolidated Interim Statement of Cash Flows, a summary of significant accounting policies and other explanatory notes. Based on our review, nothing has come to our attention that causes us to believe that the condensed set of consolidated financial statements in the half-yearly financial report for the six months ended 30 June 2026 is not prepared, in all material respects in accordance with International Accounting Standard 34 Interim Financial Reporting (“IAS 34”) as adopted by the EU. Basis for conclusion We conducted our review in accordance with International Standard on Review Engagements (Ireland) 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity (“ISRE (Ireland) 2410”) issued for use in Ireland. A review of interim financial information consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing (Ireland) and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusions relating to going concern Based on our review procedures, which are less extensive than those performed in an audit as described in the Basis for conclusion section of this report, nothing has come to our attention that causes us to believe that the directors have inappropriately adopted the going concern basis of accounting, or that the directors have identified material uncertainties relating to going concern that have not been appropriately disclosed. This conclusion is based on the review procedures performed in accordance with ISRE (Ireland) 2410. However, future events or conditions may cause the Entity to cease to continue as a going concern, and the above conclusions are not a guarantee that the Entity will continue in operation.
Page 8
Independent Review Report to Oneview Healthcare PLC (“the Entity”) (continued) Directors’ responsibilities The half-yearly financial report is the responsibility of, and has been approved by, the directors. The directors are responsible for preparing the condensed set of consolidated financial statements included in the half-yearly financial report in accordance with IAS 34 as adopted by the EU. As disclosed in note 2, the annual financial statements of the Entity for the year ended 31 December 2025 are prepared in accordance with International Financial Reporting Standards as adopted by the EU. In preparing the condensed set of consolidated financial statements, the directors are responsible for assessing the Entity’s ability 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 Entity or to cease operations, or have no realistic alternative but to do so. Our responsibility Our responsibility is to express to the Entity a conclusion on the condensed set of consolidated financial statements in the half-yearly financial report based on our review. Our conclusion, including our conclusions relating to going concern, are based on procedures that are less extensive than audit procedures, as described in the Basis for conclusion section of this report. The purpose of our review work and to whom we owe our responsibilities This report is made solely to the Entity in accordance with the terms of our engagement. Our review has been undertaken so that we might state to the Entity those matters we are required to state to it in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Entity for our review work, for this report, or for the conclusions we have reached. 26 August 2026 KPMG Chartered Accountants 1 Stokes Place St. Stephen’s Green Dublin 2 D02 DE03
Page 9
Oneview Healthcare PLC 7 Condensed Consolidated Interim Statement of Comprehensive Income For the six months ended 30 June 2026 (In thousands of Euros, except per share amounts) Note 6 Months ended 30 June 2026 Unaudited Total €’000 6 Months ended 30 June 2025 Unaudited Total €’000 Revenue 3 5,485 6,342 Cost of sales (1,643) (2,497) _________ _________ Gross profit 3,842 3,845 Sales and marketing expenses 4 (2,772) (2,437) Product development and delivery expenses 4 (5,200) (6,202) General and administrative expenses 4 (1,506) (1,572) _________ _________ Operating loss (5,636) (6,366) Finance charges 7 (70) (1,509) Finance income 7 240 13 _________ _________ Loss before tax (5,466) (7,862) Income tax 6 (27) (26) _________ _________ Loss for the period (5,493) (7,888) Other comprehensive income/(loss) Items that are or may be reclassified subsequently to profit and loss: Foreign currency translation differences on foreign operations (no tax impact) (107) 532 ____________ ____________ Other comprehensive (loss)/income, net of tax (107) 532 ____________ ____________ Total comprehensive loss for the period (5,600) (7,356) Loss per share Basic (0.01) (0.01) Diluted (0.01) (0.01) __________ __________ The notes on pages 13 to 27 are an integral part of these condensed consolidated interim financial statements.
Page 10
Oneview Healthcare PLC 8 Condensed Consolidated Interim Statement of Financial Position As at 30 June 2026 (In thousands of Euros) Note 30 June 2026 Unaudited €’000 31 Dec 2025 Audited €’000 Non-current assets Intangible assets 8 618 666 Property, plant and equipment 9 998 1,062 Research and development tax credit 11 783 1,014 ______________ ______________ 2,399 2,742 ______________ ______________ Current assets Inventories 10 2,869 2,864 Trade and other receivables 11 2,274 4,671 Contract assets 3 592 604 Cash and cash equivalents 7,190 4,602 ______________ ______________ Total current assets 12,925 12,741 ______________ ______________ Total assets 15,324 15,483 Equity Issued share capital 15 839 767 Share premium 15 154,068 147,319 Treasury reserve Other undenominated capital 15 15 - 4 - 4 Translation reserve 15 251 356 Reorganisation reserve Share-based payments reserve 15 (1,352) 2,814 (1,352) 2,505 Accumulated losses (150,177) (145,955) ______________ ______________ Total equity 6,447 3,644 ______________ ______________ Non-current liabilities Lease liabilities 14 808 880 Deferred income 13 - - Trade and other payables 12 895 1,148 ______________ ______________ Total non-current liabilities 1,703 2,028 ______________ ______________ Current liabilities Trade and other payables 12 6,898 9,555 Lease liabilities 14 211 229 Current income tax liabilities 65 26 ______________ ______________ Total current liabilities 7,174 9,810 ______________ ______________ Total liabilities 8,877 11,839 ______________ ______________ Total equity and liabilities 15,324 15,483 The notes on pages 13 to 27 are an integral part of these condensed consolidated interim financial statements.
Page 11
Oneview Healthcare PLC 9 Condensed Consolidated Interim Statement of Changes in Equity For the six month period ended 30 June 2025 (In thousands of Euros) Issued share capital Share premium Treasury reserve Other un-denominated capital Reorganisation reserve Share- based payment Translation reserve Accumulated losses Total equity €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 Balance at 1 January 2025 760 147,319 (3) 4 (1,352) 7,853 (193) (141,139) 13,249 Loss for the period - - - - - - - (7,888) (7,888) Foreign currency translation - - - - - - 517 15 532 Total comprehensive loss - - - - - - 517 (7,873) (7,356) Transactions with shareholders Share-based payment compensation t o employees - - - - - 1,610 - - 1,610 Vesting of restricted share unit awards 6 - - - - (937) - 931 - Balance at 30 June 2025 (unaudited) 766 147,319 (3) 4 (1,352) 8,526 324 (148,081) 7,503
Page 12
Oneview Healthcare PLC 10 Condensed Consolidated Interim Statement of Changes in Equity (continued) For the year ended 31 December 2025 (In thousands of Euros) The notes on pages 13 to 27 are an integral part of these condensed consolidated interim financial statements. Issued share capital Share premium Treasury reserve Other un-denominated capital Reorganisation reserve Share- based payment Translation reserve Accumulated losses Total equity €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 Balance at 1 January 2025 760 147,319 (3) 4 (1,352) 7,853 (193) (141,139) 13,249 Loss for the year - - - - - - - (12,588) (12,588) Foreign currency translation - - - - - - 549 15 564 Total comprehensive loss - - - - - - 549 (12,573) (12,024) Transactions with shareholders Share cancellation (2) - (2) - - - - - - Exercise of options 0 - - - - - - - 0 Vesting of restricted share unit awards 9 - - - - (1,585) - 1,576 - Transfer to accumulated losses in respect of expired restricted share unit awards - - 1 - - (6,182) - 6,181 - Share-based payment compensation to employees - - - - - 2,082 - - 2,082 Share-based payment compensation to non-employees - - - - - 337 - - 337 Balance at 31 December 2025 (audited) 767 147,319 - 4 (1,352) 2,505 356 (145,955) 3,644
Page 13
Oneview Healthcare PLC 11 Condensed Consolidated Interim Statement of Changes in Equity (continued) For the six month period ended 30 June 2026 (In thousands of Euros) The notes on pages 13 to 27 are an integral part of these condensed consolidated interim financial statements. Issued share capital Share premium Treasury reserve Other un-denominated capital Reorganisation reserve Share- based payment Translation reserve Accumulated losses Total equity Balance at 1 January 2026 767 147,319 - 4 (1,352) 2,505 356 (145,955) 3,644 Loss for the period - - - - - - - (5,493) (5,493) Foreign currency translation - - - - - - (105) (2) (107) Total comprehensive loss - - - - - - (105) (5,495) (5,600) Transactions with shareholders Issue of ordinary shares 67 6,749 - - - - - 227 7,043 Share-based payment compensation to employees - - - - - 1,360 - - 1,360 Transfer to accumulated losses in respect of expired restricted share unit awards - - - - - (144) - 144 - Vesting of restricted share unit awards 5 - - - - (907) - 902 - Balance at 30 June 2026 (unaudited) 839 154,068 - 4 (1,352) 2,814 251 (150,177) 6,447
Page 14
Oneview Healthcare PLC 12 Condensed Consolidated Interim Statement of Cash Flows For the six month period ended 30 June 2026 (In thousands of Euros) 6 months ended Note 30 June 2026 Unaudited €’000 30 June 2025 Unaudited €’000 Cash flows used in operating activities Receipts from customers 5,142 6,365 Payments to suppliers and staff (9,811) (11,628) Finance costs paid (22) - Income tax paid (1) (1) Research and development tax credit received 595 444 _____________ _____________ Net cash used in operating activities 17 (4,097) (4,820) _____________ _____________ Cash flows used in investing activities Purchase of property, plant and equipment 9 (81) (14) Purchase of intangible assets 8 (49) (11) _____________ _____________ Net cash used in investing activities (130) (25) _____________ _____________ Cash flows used in financing activities Repayment of lease liabilities (91) (233) Proceeds from issues of shares 7,411 - Transaction costs in relation to issue of shares (598) - _____________ _____________ Net cash flows generated from / ( used in ) financing activities 6,722 (233) _____________ _____________ Net increase /(decrease) in cash held 2,495 (5,078) Foreign exchange impact on cash and cash equivalents 93 (564) Cash and cash equivalents at beginning of financial period 4,602 13,833 _____________ _____________ Cash and cash equivalents at end of financial period 7,190 8,191 _____________ _____________ The notes on pages 13 to 27 are an integral part of these condensed consolidated interim financial statements.
Page 15
Oneview Healthcare PLC 13 Notes to the Condensed Consolidated Interim Financial Statements (Figures are presented in thousands of Euros, except per share amounts or as otherwise disclosed) 1. Reporting entity Oneview Healthcare PLC (“OHP”) is domiciled in Ireland with its registered office at 2nd Floor, Avoca Court, Temple Road, Blackrock, Co. Dublin, Ireland (company registration number 513842) . The condensed consolidated interim financial statements as at and for the six-month period ended 30 June 2026 comprise OHP and its subsidiary undertakings (together referred to as the “Group”). 2. Accounting Policies Basis of Accounting These unaudited condensed consolidated interim financial statements and the information set out in this report cover the six-month period ended 30 June 202 6 and have been prepared in accordance with IAS 34 “Interim Financial Reporting” as adopted by the European Union. The condensed consolidated interim financial statements do not include all the information required for a complete set of financial statements prepared in accordance with IFRS as adopted by the European Union. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since 31 December 2025. They should be read in conjunction with the statutory consolidated financial statements of the Group, which were prepared in accordance with IFRS as adopted by the European Union, as at and for the year ended 31 December 2025. The accounting policies applied within are consistent with the accounting policies applied at year-end. Those statutory financial statements have been filed with the Registrar of Companies and are available at www.oneviewhealthcare.com. The audit opinion on those statutory financial statements was unqualified and did not contain any matters to which attention was drawn by way of emphasis. Judgements and estimates The preparation of these condensed consolidated interim financial statements requires management to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates. In preparing this interim financial report, the significant judg ements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those applied to the consolidated financial statements for the year ended 31 December 2025. These condensed consolidated interim financial statements were authorised for issue by the Company’s Board of Directors on 26 August 2026. Going concern Since its inception, the Group has incurred net losses and generated negative cash flows from its operations. To date, it has financed its operations through the sale of equity securities, including its initial public offering of Oneview Healthcare PLC in March 2016 and various equity raisings since then. For the six months ended 30 June 2026, the Group recorded a loss of €5.5 million and had cash reserves of €7.2 million at period end. In March 2026, the Company secured a two-tranche institutional placement raising A$19 million (approximately €11.4 million) in gross proceeds . Tranche 1 of the placement, which raised A$12 million (approximately €7.2 million), was settled on 24 March 2026. Tranche 2 of the placement, which will raise a further A$7 million (approximately €4.2 million) in gross proceeds from the Company’s significant shareholder, Manderrah Pty Ltd (as trustee of the GJJ Family Trust) (“Manderrah”), remains subject to shareholder approval. Settlement of Tranche 2 will occur following receipt of this approval, which the Company expects to seek at its Annual General Meeting during the fourth quarter of 2026. The Directors expect the necessary shareholder approval to be obtained and the additional proceeds to be received following the completion of the AGM. In assessing the appropriateness of the going concern basis, the Directors have considered the Group’s current cash resources, the expected receipt of the Tranche 2 proceeds, expected revenues from contracted and
Page 16
Oneview Healthcare PLC 14 Notes (continued) 2. Accounting Policies (continued) scheduled customer activity, forecast growth opportunities and the Group’s continued focus on cost management. The assessment also considered the inherent uncertainty associated with the timing and conversion of sales opportunities and revenue growth assumptions. The Directors have reviewed a range of forecast scenarios, including downside sensitivities and cash conservation measures, and are satisfied that the Group has sufficient financial resources to meet its obligations as they fall due for a period of at least 12 months from the date of approval of these interim condensed financial statements. Accordingly, the Directors have a reasonable expectation that the Group will continue in operational existence for the foreseeable future and have therefore adopted the going concern basis in preparing the condensed consolidated interim financial statements. New and upcoming standards The accounting policies applied by the Group in the consolidated interim financial statements are the same as those applied by the Group in its consolidated financial statements as at and for the year ended 31 December 2025, except for the adoption of new standards or interpretations. Comparative figures have not been re-stated for the adoption of new standards. The following new standard, interpretations and standard amendments became effective for the Group as of 1 January 2026: - Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7 - Annual Improvements to IFRS Accounting Standards – Volume 11 These new standards, interpretations and standard amendments did not result in a material impact on the Group’s results. A number of new standards, amendments to standards and interpretations are available for early adoption for financial periods beginning on various dates after 1 January 2026 and have not been adopted early in preparing these interim financial information as at 30 June 2026. These include: - IFRS 18 Presentation and Disclosure in Financial Statements – (effective from 1 January 2027) - IFRS 19 Subsidiaries without Public Accountability: Disclosures (effective from 1 January 2027) - Sale or Contribution of Assets between and Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28 (effective date to be determined) The potential impact of these standards on the Group is under review and is not expected to be material.
Page 17
Oneview Healthcare PLC 15 Notes (continued) 3. Segment information The Group is managed as a single business unit engaged in the provision of interactive patient care and operates in one reportable segment which provides a patient engagement solution for the healthcare sector. The operating segment is reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (CODM). The CODM has been identified as the executive management team. The executive management team is comprised of the Chief Executive Officer, Chief Operating Officer, Chief Product Officer and Chief Financial Officer. The CODM assesses the performance of the business and allocates resources based on the consolidated results of the Group. Revenue by type and geographical region is as follows: 30 June 2026 €’000 30 June 2025 €’000 Revenue by Type: Contracted subscription Revenue Software usage and content 3,202 2,510 Support income 1,108 1,233 Licence fee 3 62 _____________ _____________ 4,313 3,805 Hardware, services and other income Hardware 723 1,937 Services income 450 600 _____________ _____________ 1,172 2,537 _____________ _____________ 5,485 6,342 Revenue by geographic region: Ireland 344 11 United States 4,020 5,003 Australia/New Zealand 914 1,096 Asia 207 232 Middle East - - _____________ _____________ 5,485 6,342
Page 18
Oneview Healthcare PLC 16 Notes (continued) .…3. Segment information (continued) Major customers Revenues from customers A, B and C represented 18% (June 2025: 26%), 14% (June 2025: 16%) and 12% (June 2025: 11%) respectively, of the Group’s total revenue in the six month period. Receivables, contract assets and contract liabilities from contracts with clients: 30 June 2026 €’000 31 December 2025 €’000 Receivables which are included in ‘trade and other receivables’ 712 3,398 Contract assets 592 604 Deferred Income (2,686) (5,436) The contract assets primarily relate to the Group’s rights to consideration for work completed but not billed at the reporting date. The contract assets are located outside of the country of domicile, primarily in the US. The contract assets are transferre d to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the client. 6 month period to Year to 30 June 2026 31 December 2025 €’000 €’000 Balance at start of period 604 943 Transfers from contract assets recognised at the beginning of the period to receivables (291) (88) (Decrease)/Increase as a result of changes in the measure of progress (85) (542) Increase as a result of additions in the period 364 291 _____________ _____________ Balance at end of period 592 604 The deferred income primarily relate to the Group’s performance obligations for work billed but not completed at the reporting date. 6 month period to Year to 30 June 2026 31 December 2025 €’000 €’000 Balance at start of period 5,436 5,018 Transfers from deferred income at the beginning of the period to profit or loss (4,077) (3,748) Increase as a result of additions in the period 1,327 4,166 _____________ _____________ Balance at end of period 2,686 5,436 ___________ ___________
Page 19
Oneview Healthcare PLC 17 Notes (continued) 4. Expenses by nature Note 30 June 2026 €’000 30 June 2025 €’000 Employee benefit expenses 5 6,678 7,395 Consultants and contractors’ costs 188 463 Depreciation 9 173 164 Amortisation – Development costs 8 86 86 Amortisation – Software 8 11 9 Insurance premiums 250 293 Professional & legal fees 498 215 Travel 249 364 Marketing 251 106 Other administrative costs 1,094 1,116 _____________ _____________ 9,478 10,211 Disclosed as: 30 June 2026 €’000 30 June 2025 €’000 Sales and marketing expenses 2,772 2,437 Product development and delivery expenses 5,200 6,202 General and administrative expenses 1,506 1,572 _____________ _____________ 9,478 10,211 5. Employee benefits expense 30 June 2026 €’000 30 June 2025 €’000 Employee benefits expense (inclusive of Directors’ salaries) comprises: Wages and salaries 4,683 4,929 Social welfare costs 480 536 Superannuation costs 145 143 Share based payments 1,360 1,610 Termination Costs 10 177 ____________ ____________ 6,678 7,395 The average number of permanent full-time employees (including executive Directors) employed by the Group for the first six months of the year was 90 (June 2025: 99). 30 June 2026 Number 30 June 2025 Number Sales and marketing 10 11 Product development and delivery 63 73 General and administrative 17 15 ____________ ____________ 90 99 The group had 87 permanent full-time employees at 30 June 2026.
Page 20
Oneview Healthcare PLC 18 Notes (continued) 6. Income tax The components of the current tax charge are as follows: 30 June 2026 €’000 30 June 2025 €’000 Current tax charge Foreign tax for the period 27 26 _____________ _____________ Total tax charge in income statement 27 26 The Group has an unrecognised deferred tax asset carried forward of €17.4m (31 December 2025: €16.8m). The deferred tax asset only accrues in Ireland and has no expiry date. As the relevant group companies h ave a history of losses, a deferred tax asset will not be recognised until these companies can predict future taxable profits with sufficient certainty. 7. Finance income/(charges) 30 June 2026 30 June 2025 Finance income €’000 €’000 Interest income 33 13 Foreign exchange gain 207 - _____________ _____________ Finance income 240 13 Finance charges Bank charges 15 12 Interest charge on lease liabilities 55 61 Foreign exchange loss - 1,436 _____________ _____________ Finance charges 70 1,509 Approximately €116k of the foreign exchange gain for the period ended 30 June 2026 relates to the retranslation of foreign currency intercompany balances.
Page 21
Oneview Healthcare PLC 19 Notes (continued) 8. Intangible assets Software €’000 Development Costs €’000 Total €’000 Cost At 1 January 2026 354 6,017 6,371 Additions 7 42 49 At 30 June 2026 361 6,059 6,420 Amortisation At 1 January 2026 256 5,449 5,705 Amortisation 11 86 97 At 30 June 2026 267 5,535 5,802 Carrying amount At 30 June 2026 94 524 618 At 31 December 2025 98 568 666
Page 22
Oneview Healthcare PLC 20 Notes (continued) 9. Property, plant and equipment Fixtures, fittings and equipment Land and Buildings* Total €’000 €’000 €’000 Cost At 1 January 2026 1,780 3,014 4,794 Additions 81 - 81 Foreign currency translation differences 2 24 26 _______________ _______________ _______________ At 30 June 2026 1,863 3,038 4,901 Depreciation At 1 January 2026 1,633 2,099 3,732 Charge for period 46 127 173 Foreign currency translation differences (2) - (2) _______________ _______________ _______________ At 30 June 2026 1,677 2,226 3,903 Net book value At 30 June 2026 186 812 998 _______________ _______________ _______________ As at 31 December 2025 147 915 1,062 * Land and Buildings is comprised of Right of Use assets, held under leases. 10. Inventories 30 June 2026 €’000 31 Dec 2025 €’000 Finished goods 2,869 2,864 ____________ ____________ 2,869 2,864
Page 23
Oneview Healthcare PLC 21 Notes (continued) 11. Trade receivables and other receivables 30 June 2026 €’000 31 Dec 2025 €’000 Amounts falling due within one year: Trade receivables 712 3,398 Prepaid expenses and other current assets 955 678 Research and development tax credit receivable 586 594 VAT Recoverable 21 1 ______________ ______________ 2,274 4,671 30 June 2026 €’000 31 Dec 2025 €’000 Amounts falling due after one year: Research and development tax credit receivable 783 1,014 During the six months ended 30 June 2026, the Group recognised €403k (2025: €168k) in respect of Irish Research and Development tax credits in the Statement of Comprehensive Income . This amount comprises credits generated from qualifying expenditure incurred during the period and the release of deferred R&D tax credits recognised in prior periods. The fair value of trade and other receivables approximates to the carrying value. The maximum exposure to credit risk at the reporting date on these assets is the carrying value of each class of receivable mentioned above. The euro equivalent amount of the Group’s trade receivables is denominated in the following currencies: 30 June 2026 €’000 31 Dec 2025 €’000 US Dollar 604 3,270 Australian Dollar 56 56 Euro - 72 Thai Baht 52 - ______________ ______________ 712 3,398
Page 24
Oneview Healthcare PLC 22 Notes (continued) 12. Trade and other payables Amounts falling due within one year 30 June 2026 €’000 31 Dec 2025 €’000 Trade payables 1,166 1,236 Payroll related taxes 562 415 Superannuation 63 59 Other payables and accruals 2,083 2,022 Deferred income 2,686 5,436 R&D tax credit – deferred grant income 248 297 VAT payable 90 90 ______________ _______________ 6,898 9,555 Amounts falling due after more than one year 30 June 2026 €’000 31 Dec 2025 €’000 Payroll related taxes 817 1,040 Other payables and accruals 78 108 ______________ ______________ 895 1,148 Included within current and non-current payroll related taxes due at 30 June 2026 is €1,263k (31 December 2025: €1,449k), due to the Irish Revenue Commissioners in respect of the Covid -19 Debt Warehousing scheme for the period May 2020 to December 2021. An initial 10% “down payment” of € 247k was made in April 2024. The remaining balance is being repaid in 60 equal instalments over a 5 -year period with a 0% interest rate . €446k of the outstanding balance is due within one year and presented as a current liability, with the balance of € 817k due after more than one year and presented as a non-current liability. The fair value of trade and other payables approximates to the carrying value. 13. Deferred Income (non-current) 30 June 2026 €’000 31 Dec 2025 €’000 Deferred income - - ______________ ______________ - - 14. Lease Liabilities 30 June 2026 €’000 31 Dec 2025 €’000 Current Non-current 211 808 229 880 _____________ 1,019 _____________ 1,109
Page 25
Oneview Healthcare PLC 23 Notes (continued) 15. Share capital and other reserves 30 June 2026 31 Dec 2025 Authorised Share Capital Ordinary shares No. of shares 1,000,000,000 1,000,000,000 Nominal value €0.001 €0.001 “B” Ordinary shares No. of shares 420,000 420,000 Nominal value €0.01 €0.01 € € Authorised Ordinary Share Capital 1,000,000 1,000,000 Authorised “B” Ordinary Share Capital 4,200 4,200 _____________ _____________ Authorised Share Capital 1,004,200 1,004,200 Issued Share Capital No. of shares Nominal Value Share Capital Share Premium Total € € € Balance – 1 Jan 2025 760,494,800 €0.001 760,495 147,318,913 148,079,408 Share issue - 11 Mar 2025 3,778,728 €0.001 3,779 - 3,779 Share issue - 16 May 2025 1,232,788 €0.001 1,233 - 1,233 Share issue - 18 June 2025 421,666 €0.001 422 - 422 Share issue - 02 Sept 2025 531,000 €0.001 531 - 531 Share issue - 02 Sept 2025 50,000 €0.001 50 - 50 Share issue - 01 Oct 2025 905,619 €0.001 905 - 905 Share issue - 17 Nov 2025 1,891,030 €0.001 1,891 - 1,891 Share cancellation - 15 Dec 2025 (2,075,740) €0.001 (2,076) - (2,076) Balance – 1 Jan 2026 767,229,891 €0.001 767,230 147,318,913 148,086,143 Share issue – 25 Mar 2026 63,157,895 €0.001 63,158 6,562,991 6,626,149 Share issue – 13 Apr 2026 4,982,229 €0.001 4,982 - 4,982 Share issue – 17 Apr 2026 1,644,708 €0.001 1,645 185,560 187,205 Share issue – 1 May 2026 1,970,000 €0.001 1,970 - 1,970 Share issue – 1June 2026 208,337 €0.001 208 - 208 Balance – 30 June 2026 839,193,060 €0.001 839,193 154,067,464 154,906,657 5,190,566 ordinary shares were issued during the period, in respect of 5,190,566 restricted share unit awards which vested during the period and were issued at a price of €0.001 per share. In March 2026, the Company secured a two -tranche institutional placement raising A$19.0 million in gross proceeds through the issue of new CDIs at A$0.19 per CDI. Tranche 1 of the placement raised A$12.0 million (approximately €7.2 million) through the issue of 63.2 million CDIs under the Company's existing placement capacity. Tranche 2, comprising 36.8 million CDIs to be issued to the Company's largest shareholder, Manderrah Pty Ltd as trustee of the GJJ Family Trust, is subject to sharehol der approval, which is expected to be sought during the second half of the 2026. In conjunction with the Placement, the Company launched a Security Purchase Plan (SPP), under which approximately 1.6 million new CDIs were issued in April 2026 at A$0.19 per CDI, being the same issue price as the Placement.
Page 26
Oneview Healthcare PLC 24 Notes (continued) 15. Share capital and other reserves (continued) The Company entered into an investor awareness agreement with StocksDigital. The StocksDigital Agreement is for a period of 24 months commencing 1 May 2026, for which the Company allotted 1,970,000 CHESS depositary interests (CDIs) over fully paid shares in the Company to StocksDigital in lieu of the payment of A$375,000 (€227,000) for agreed services to be provided by StocksDigital. Ordinary shares The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. On winding up, the holders of ordinary shares shall be entitled to receive the nominal value in respect of each ordinary share held, together with any residual value of the entity. The holders of B ordinary shares are not entitled to receive dividends as declared and are not entitled to vote at meetings of the Company; however, they are entitled to attend all meetings. On winding up, the holders of B ordinary shares shall be entitled to receive the nominal value in respect of each B ordinary share held. Treasury reserve The reserve for the Company’s shares comprises the cost of the Company’s shares held by the Group. The treasury reserve has been reduced to nil at 31 December 2025 following the cancellation of 2,075,740 ordinary shares held by Goodbody Trustees Ltd. Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Reorganisation reserve During 2012, OHP was incorporated for the purpose of implementing a holding company structure. This resulted in a group re-organisation with OHP becoming the new parent company of Oneview Limited (“OL”) by way of share for share swap with the existing shareholders of OL. This has been accounted for as a continuation of the original OL business via the new OHP entity resulting in the creation of a reorganisation reserve in the consolidated financial statements in the amount of €1,347,642, (increased by €4,200, to €1,351,842 in 2013 due to the issue of B shares). No reorganisation reserve was created at OHP company level as the fair value of the net assets of OHP was equal to the carrying value of its net assets on the date of the reorganisation. 16. Share-based payments At 30 June 2026, the Group had the following share-based payment arrangements: Share Option Plan In July 2013, the Company established a share option programme that entitles certain employees and consultants to purchase shares in the Company. Options vest over a service period and are settled in shares. Number of options Balance 1 January 2026 773,250 Lapsed (577,250) Balance 30 June 2026 196,000
Page 27
Oneview Healthcare PLC 25 Notes (continued) 16. Share-based payments (continued) Restricted Stock Share Unit Plan (RSU) On 2 July 2019, the Company adopted a new Restricted Share Unit Plan (“RSU”) to replace the old Restricted Stock Share Plan (“RSP”). The scheme was subsequently approved by shareholders at the Company’s Annual General Meeting on 1 August 2019. Pursuant to the scheme, the Remuneration and Nominations Committee of the Company’s board of Directors may make an award under the plan to certain Directors, non-executive Directors, consultants, senior executives and employees. The purpose of the Plan is to attract, retain, and motivate Directors and employees of Oneview Healthcare PLC, its subsidiaries and affiliates, to provide for competitive compensation opportunities, to encourage long term service, to recognise individual contributions and reward achievement of performance goals, and to promote the creation of long term value for shareholders by ali gning the interests of such persons with those of shareholders. RSUs are contracts to issue shares at future vesting periods ranging between 1 year and 3 years, at an award price of €0.001, and are dependent on the achievement of performance conditions which are set periodically by the Remuneration and Nominations Comm ittee. All awards to Directors and non- executive Directors are subject to shareholder approval annually at the Annual General Meeting. As at 30 June 2026, 40,845,230 RSUs were outstanding. Number of units Balance 1 January 2026 41,853,414 Granted 8,950,000 Vested (5,190,566) Lapsed (4,767,618) Balance 30 June 2026 40,845,230 Operating loss for the period, is stated after charging €1,360k in respect of the Restricted Stock Share Unit plan (2025: €1,610k) for non-cash stock compensation expense.
Page 28
Oneview Healthcare PLC 26 Notes (continued) 17. Cash flow reconciliation for the period 30 June 2026 €’000 30 June 2025 €’000 Reconciliation of net cash used in operating activities with loss for the period after income tax Loss for the period after income tax (5,493) (7,888) Non-cash items Depreciation 173 164 Amortisation 97 95 Share-based payment expense 1,360 1,610 Taxation 27 26 Net finance costs (excluding foreign exchange (gain)/loss) 38 61 Non-cash professional services settled by equity 19 - R&D credit recognised, net of refunds (403) (168) Foreign exchange (gain)/loss (207) 1,436 Changes in assets and liabilities (Increase)/decrease in inventories (5) 588 Decrease in trade and other receivables 2,596 2,225 Decrease in contract assets 12 726 Decrease in deferred income (2,750) (3,191) Decrease in trade and other payables (133) (947) _____________ _____________ Cash used in operating activities (4,669) (5,263) Finance costs paid (22) - Taxation paid (1) (1) Research and development tax credit received 595 444 _____________ _____________ Net cash used in operating activities (4,097) (4,820) _____________ _____________
Page 29
Oneview Healthcare PLC 27 Notes (continued) 18. Related party transactions The Company considers Directors, officers and group undertakings as defined in the 2025 Group Financial Statements as being related parties. Transactions with Directors are disclosed in the table below. The current OHP Directors are as set out on page 29. The Directors and other key management personnel held the following interests at 30 June 2026: Interests at 30 June 2026 Interests at 31 December 2025 Interests at 30 June 2025 Name Name of Company Number of Instruments* Number of Instruments* Number of Instruments* Joe Rooney Oneview Healthcare PLC Ordinary shares €0.001 4,187,605 ** 4,187,605 ** 4,070,418** Restricted Stock Units 245,901 245,901 234,375 Nashina Asaria Oneview Healthcare PLC Ordinary shares €0.001 762,359 762,359 684,234 Restricted Stock Units 163,934 163,934 156,250 Mark Cullen Oneview Healthcare PLC Ordinary shares €0.001 11,860,723** 11,860,723** 11,743,536** Restricted Stock Units 1,115,466 1,115,466 1,103,940 James Fitter Oneview Healthcare PLC Ordinary shares €0.001 18,533,090 16,533,090 16,533,090 Restricted Stock Units 8,000,000 13,000,000 13,000,000 Barbara Nelson Oneview Healthcare PLC Ordinary shares €0.001 510,775 510,775 354,525 Restricted Stock Units 1,197,433 1,197,433 1,182,065 Daragh Lyons Oneview Healthcare PLC Ordinary shares €0.001 1,306,104** 1,006,104** 938,604** Restricted Stock Units 6,300,000 6,600,000 3,750,000 Niall O’Neill Oneview Healthcare PLC Ordinary shares €0.001 1,079,004 1,054,404 971,004 Restricted Stock Units 2,373,214 1,733,214 1,913,214 John Paul Howe Oneview Healthcare PLC Ordinary shares €0.001 394,200 267,200 489,536 Restricted Stock Units 3,473,214 1,733,214 1,863,214 Declan Bright Oneview Healthcare PLC Ordinary shares €0.001 1,472,671 1,430,791 1,391,821 Restricted Stock Units 2,373,214 1,773,214 1,863,214 Toni Pettit Oneview Healthcare PLC Ordinary shares €0.001 394,200 225,692 147,402 Restricted Stock Units 1,267,263 1,267,263 1,444,219 * Or date of appointment/resignation ** beneficiary of a trust which holds these securities In accordance with the Articles of Association at least one third of the directors are required to retire annually by rotation. Babara Nelson and Mark Cullen retired by rotation and were re -elected at the Company’s Annual General Meeting on 1st December 2025. No other members of management are considered key. Unless otherwise stated, all transactions between related parties are carried out on an arm’s length basis. 19. Events after the reporting period end There have been no subsequent events that require adjustment to or disclosure in these financial statements. The Directors have evaluated events occurring after the reporting period and have determined that no material events have occurred that would impact the financial position or results of the Group as of 30 June 2026.
Page 30
O neview Healthcare PLC 28 Interim Report 2026 Directors’ Declaration I n the opinion of the Directors: ( a) The financial statements and notes set out on pages 7 to 27: I. Comply with Accounting Standards IAS 34 Interim Financial Reporting; II. Give a true and fair view of the consolidated entity’s financial position as at 30 June 202 6 and of its performance for the six months ended on that date; and ( b) There are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable. T his declaration is made in accordance with a resolution of Directors. James Fitter Darragh Lyons 26 August 2026 Di rector Director
Page 31
Oneview Healthcare PLC 29 Corporate Information Directors Barbara Nelson (Chair – USA) Nashina Asaria (USA) Mark Cullen (Australian) James Fitter (Chief Executive Officer - Australian) Darragh Lyons (Chief Financial Officer - Irish) Joe Rooney (Irish) Michael Dowling (Irish) Company Secretary Toni Pettit (Irish) Irish Company Registration Number 513842 Australian Registered Body Number (ARBN) 610 611 768 Registered offices 2nd Floor Avoca Court Level 7, Temple Road 176 Wellington Parade Blackrock East Melbourne Co. Dublin VIC 3002 Ireland Australia Auditor KPMG 1 Stokes Place St. Stephen’s Green Dublin 2 Ireland Solicitors Ireland Australia A&L Goodbody Herbert Smith Freehills Kramer 3 Dublin Landings ANZ Tower, N Wall Quay 161 Castlereagh Street International Financial Services Centre Sydney, Dublin1, D01C4E0 NSW 2000, Australia Ireland Share Registrar Computershare Investor Services Pty Limited 6 Hope Street Ermington, NSW, Australia, 2115 Share Identifiers Ticker: ONE ISIN: AU000000ONE9 Website http://www.oneviewhealthcare.com