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RNS Number : 4235W Gem Resources PLC 28 September 2026 THIS ANNOUNCEMENT CONTAINS INSIDE INFORMATION FOR THE PURPOSES OF ARTICLE 7 OF REGULATION 2014 / 596 / EU WHICH IS PART OF DOMESTIC UK LAW PURSUANT TO THE MARKET ABUSE ( AMENDMENT ) ( EU EXIT ) REGULATIONS ( SI 2019/310 ) ( " UK MAR " ) . UPON THE PUBLICATION OF THIS ANNOUNCEMENT , THIS INSIDE INFORMATION ( AS DEFINED IN UK MAR ) IS NOW CONSIDERED TO BE IN THE PUBLIC DOMAIN . 28 September 2026 Gem Resources plc ( " GEMR " or the " Company " ) The Directors of GEMR are pleased to present the unaudited interim condensed consolidated financial statements of Gem Resources plc for the six months ended 30 June 2026 . Gem Resources plc ( LSE : GEMR ) , the mining exploration group listed on the Standard List segment of the main market of the London Stock Exchange announces its unaudited interim condensed consolidated financial statements for the six months ended 30 June 2026. The full report is available on the Company's website at www.gemresources.co.uk . In accordance with Listing Rule 9.6.1 of the UK Financial Conduct Authority ( " FCA " ) , a copy of the 2026 Interim Report will also be submitted to the FCA via the National Storage Mechanism and will shortly be available to the public for inspection at : ttps : //www.fca.org.uk/markets/primary-markets/regulatory-disclosures/national-storage-mechanism Chairman's Statement Gem Resources Plc - Interim Results for the six months ended 30 June 2026 Dear Shareholder , The first half of 2026 and the period since have been important for Gem Resources Plc . We have continued the work begun following my appointment as Executive Chairman to strengthen the Company's financial position , actively manage the portfolio and identify opportunities capable of creating meaningful long - term shareholder value . During the period , the Group continued to advance its existing natural resource interests while implementing its broader capital allocation strategy . Strengthening the Balance Sheet A significant development after the period end was the conversion of the full £ 1.5 million convertible loan note held by me , together with the settlement of outstanding Director and management fees through equity . In aggregate , approximately £ 1.79 million of liabilities were converted into equity through the issue of approximately 585.6 million new shares , substantially reducing financial liabilities without requiring a corresponding cash outflow . This was an important step in strengthening GEMR's financial position , preserving cash for the development of the business and providing a firmer platform from which to pursue new strategic opportunities .