Page 1

2 October 2026 ASX Limited ASX Market Announcement Office Level 27 , 39 Martin Place Sydney NSW 2000 Perpetual petualp The Trust Company ( RE Services ) Limited ACN 003 278 831 AFSL 235150 Level 14 , 123 Pitt Street Sydney , NSW , 2000 Metrics Income Opportunities Trust ( ASX : MOT ) Release of audited financial statements and correction to Second Announcement On 31 August 2026 , The Trust Company ( RE Services ) Limited ( the Responsible Entity ) in its capacity as responsible entity of the Metrics Income Opportunities Trust ( ARSN 631 320 628 ) ( ASX : MOT ) ( Fund ) released the Appendix 4E Preliminary Final Report for the Fund ( Preliminary Final Report ) with the ASX for the financial year ended 30 June 2026 ( First Announcement ) . On 28 September 2026 , the Responsible Entity in its capacity as responsible entity of the Fund released a further announcement disclosing circumstances affecting the Preliminary Final Report ( Second Announcement ) and a request for a voluntary , temporary suspension of quotation and trading in units in the Fund until the release of the audited financial report for the Fund ( Audited Financial Report ) . In accordance with Listing Rule 4.5 and 4.7 , the Audited Financial Report is attached to this announcement . Metrics Credit Partners Pty Ltd ( Metrics ) , the manager of the Fund , has advised the Responsible Entity that the Second Announcement contained an error in that it transposed the adjustment amounts for the fair value of equity and equity - like investments in respect of private equity and commercial real estate . Accordingly , the last two dot points in the paragraph entitled " Adjustments to preliminary financial information " in the Second Announcement should have read : • a net reduction of 13c per unit in the fair value of equity and equity - like investments in respect of commercial real estate or 6.24 % of the Fund's NTA ; and a net reduction of 5c per unit in the fair value of equity and equity - like investments in respect of private equity or 2.12 % of the Fund's NTA . The Responsible Entity and Metrics ( as the manager of the Fund and the underlying funds in which the Sub - Trust invests ) are continuing to consider the outcome of the audit findings and will consider the need for any additional steps to be taken . In those circumstances , the Responsible Entity will make a further announcement as required . There has been no other material change to the information set out in the Second Announcement , Audit Outcome The Audited Financial Report has been audited by KPMG . The Independent Auditor's Report contains an unqualified opinion . The Responsible Entity and Metrics will continue to consider the outcome of the audit findings and will consider the need for any additional steps to be taken . In those circumstances , the Responsible Entity will make a further announcement as required . 1