Announcement PDF FY2025 ANNUAL GENERAL MEETING Rivco Australia Limited | ASX:RIV 17 April 2026 Disclaimer Rivco Australia I FY2025 Annual General Meeting This document is prepared by Rivco Australia Limited ACN 611 976 517 (“Rivco”). This document contains summary information about Rivco, its subsidiaries and their respective activities current as at the date of this document unless otherwise stated. This document is not a recommendation or advice in relation to Rivco or any product or service offered by Rivco or any of its subsidiaries and does not contain all the information about Rivco's assets and liabilities, financial position and performance, profits and losses and prospects and does not purport to be complete or comprise all information which is relevant to an investment decision or that would be required in a prospectus or product disclosure statement prepared in accordance with the requirements of the Corporations Act 2001 (Cth). 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This presentation has been authorised for release by the Board of Rivco AustraliaLimited. 2 Rivco Australia Board Members Rivco Australia I FY2025 Annual General Meeting 3 Ed Peter NON-EXECUTIVE DIRECTOR Lachlan Campbell EXECUTIVE MANAGER - CORPORATE Dr Vivienne Brand INDEPENDENT NON-EXECUTIVE DIRECTOR Brendan Rinaldi INDEPENDENT CHAIRMAN Management Team Lachlan Beech EXECUTIVE MANAGER – PORTFOLIO & TRADING Stephen Duerden NON-EXECUTIVE DIRECTOR Katelyn Adams COMPANY SECRETARY Chris Larsen INDEPENDENT NON-EXECUTIVE DIRECTOR Company Secretary Agenda Rivco Australia I FY2025 Annual General Meeting Chairman’s Address Portfolio Performance Outlook Items of Business Voting Polls Open 4 Q&A Chairman’s Address Rivco Australia I FY2025 Annual General Meeting 5 Key Progress and Strategic Milestones Rivco Australia I FY2025 Annual General Meeting 6 31 December 2024 → 31 March 2026 FY25 BUSINESS HIGHLIGHTS $33.5m Record Profit Before Tax 14 cps Earnings Per Share $1.65 $1.75 Pre-Tax NAV per share improvement → 15.8% Pre-tax NAV Total Return External Management → Internalisation Debt level: 31% → Debt level: 7% Reduced debt from $116 million to ~$20 million Leased: 37% → Leased: 66% Approved at May 2025 AGM, completed November 2025 Non-Independent Chair → Independent Chair Dividend Sustainability → Framework Under Assessment Progressing towards >70% by 30 June 2026 Leadership & Governance → In Progress Ongoing, strengthening and in progress Maintained dividend while framework under assessment Brendan Rinaldi took over from Ed Peter on 1 June 2025 Financial Results Rivco Australia I FY2025 Annual General Meeting 7 Key Metrics FY2025 FY2024 Difference % Change Profit before tax $33.5m $13.3m +$20.2m +152% Net profit after tax $21.9m $9.3m +$12.6m +135% Earnings per share 14.0 cps 6.0 cps +8.0 cps +133% Dividends per share 7.43 cps 7.30 cps +0.13 cps +2% Portfolio size 58.7 GL 91.5 GL -32.8 GL -36% Rivco Australia reported a Net Profit Before Tax of $33.5 million for FY25 (+152% above FY24). This result includes absorbing the one-off costs associated with the internalisation. This positive result was underpinned by improving yields on high security water entitlements, management of unleased allocations, and profits from water entitlement sales. This translated to an EPS of 14 cents per share in FY25, a 133% increase when compared to FY2024. While the Company completed several acquisitions and disposals in FY25, the net portfolio size decreased by 32.8 GL, due to net entitlement sales recorded during the year. The Company is pleased to report a $33.5 million Profit Before Tax in FY25 (+152% when compared to FY24). Financial Results Rivco Australia I FY2025 Annual General Meeting 8 Net Asset Summary FY2025 FY2024 Difference % Change Permanent water assets (fair value) 1, 2 $286.3m $387.1m -$100.8m -26% Temporary water assets (fair value) 2 $5.3m $4.4m +$0.9m +20% Total net assets (fair value) 2 $252.6m $240.2m +$12.4m +5% Non-statutory Pre-tax NAV per share $1.75 $1.65 +$0.10 +6% Pre-Tax Net Asset Value (“NAV”) closed at $1.75 per share, increasing by 10 cents per share during the year. The increase in NAV was primarily driven by the sale of water entitlements above carrying values. This result also included fully franked dividends paid during the year of 7.43 cps. Adding back fully franked dividends, total pre-tax NAV performance in FY25 was +12.9%. Water entitlement values were relatively flat for FY25. The recent Government buybacks are likely to have been a key contributor to lower trading activity during the year. The Company held approximately $5.3 million (Fair Market Value) of unleased water allocations at 31 December 2025. These water allocations have a nil cost base, with sales continuing into Q1 2026 to support summer irrigation programs. The Company continues to monitor water entitlement markets for well-priced opportunities in zones that complement the existing portfolio. 1. The FY2024 comparative includes water entitlement acquisitions that were contracted at 31 December 2024 and settled in 1HY2025. 2. Fair Market Value is prepared in accordance with the Company’s monthly NAV statement. The water portfolio is evaluated on a monthly basis by the Company’s independent valuer, “Ricardo”. Fair Market Value is a non-IFRS measure that is not reviewed or audited by the Company’s auditor. The Company delivered a pre-tax NAV total return of +12.9% in FY25, including fully franked dividends paid. Internalisation & Name Change Complete Rivco Australia I FY2025 Annual General Meeting 9 Completion of the internalisation has strengthened Rivco’s operating model, delivering a more scalable cost base, enhanced governance and accountability, and stronger alignment with shareholders. The transition was implemented smoothly, with continuity maintained through the retention of the existing management team. All one-off costs associated with the internalisation were incurred in FY2025, with no further internalisation costs expected. Under the externally managed structure, Rivco incurred approximately $3.6 million p.a. in total operating costs, comprising external management and administration fees, and internal overhead costs. On a like-for-like basis, the internalised model expects ongoing operating costs to be approximately $2.6 million p.a., implying indicative recurring cost savings of approximately $1.0 million p.a., with no performance fees being payable. *Indicative, steady-state run-rate comparison only. Figures are estimates, subject to change as the internalised model matures, and exclude one-off internalisation costs and prior period performance fees. Expense Line Item Externally Managed Internally Managed Net Cost Impact Management Fees (External) $2.2m - -$2.2m Admin Fees (External) $0.3m - -$0.3m Overhead Costs (Internal) $1.1m $1.4m +$0.3m Employee Costs (Internal) - $1.1m +$1.1m Office Costs (Internal) - $0.1m +$0.1m Net Cost Base (Ext vs Int) $3.6m $2.6m -$1.0m OPERATING COST COMPARISON: EXTERNAL vs INTERNAL* FY25 marked the successful completion of internalisation and the transition to Rivco Australia Limited. Capital Management Rivco Australia I FY2025 Annual General Meeting 10 Debt Summary FY2025 FY2024 Difference % Change Total debt drawn $22.5m $116.0m -$93.5m -81% Total gearing 7% 31% -24 pp -77% Total variable debt $22.5m $116.0m -$93.5m -81% Effective cost of borrowings 5.76% 5.85% -0.09% -2% Gearing reduced to 7% following a significant repayment of debt in May 2025 (31 December 2024: 31%) and remains well within the Company’s maximum LVR covenant of 40%. The effective cost of borrowings for FY25 was 5.76%, down from 5.85% in FY2024. Based on $22.5 million of drawn debt at 31 December 2025, a 25 bp change in interest rates would impact annual interest expenses by ~$56k p.a. Total interest paid for FY25 of $3.2 million (FY24: $6.7 million). The Company does not have any interest rate hedging arrangements in place. During the first half of 2025, the Company completed on-market buybacks of 1.6 million shares at an average price of $1.50 per share. Significant deleveraging in FY25 strengthened the Company’s balance sheet and reduced interest expenses. Interest Summary FY2025 FY2024 Difference % Change Interest paid on debt $3.2m $6.7m -$3.5m -52% Net finance expenses $3.2m $6.7m -$3.5m -52% 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.71 3.72 3.72 0 0.5 1 1.5 2 2.5 3 3.5 4 Dec-17 Jun-18 Dec-18 Jun-19 Dec-19 Jun-20 Dec-20 Jun-21 Dec-21 Jun-22 Dec-22 Jun-23 Dec-23 Jun-24 Dec-24 Jun-25 Dec-25 Jun-26 Cents per Share Rivco Australia I FY2025 Annual General Meeting 11 Dividends The Company paid two fully franked dividends during FY25, totalling 7.43 cents per share. The Company delivered on both its dividend targets in FY25 with shareholders receiving two fully franked dividends during the year, totalling 7.43 cents per share (FY24: 7.30 cents per share). Total dividends of 52.4 cents per share have been paid to shareholders since November 2017. April 2026 Dividend: The Company is pleased to declare a fully franked Final 2025 dividend of 3.72 cents per share, to be paid on 30 April 2026. October 2026 Dividend: Looking ahead, the Board intends to pay a dividend in October 2026 under an evolved framework. Evolved Framework: The Company intends to adopt an evolved dividend framework underpinned by core operational earnings. Realised capital gains from the sale of water entitlements will be assessed separately and, subject to market conditions, may be allocated in whole or in part to reinvestment in entitlements, debt reduction, on-market share buybacks, or additional dividends. This framework enhances sustainability and discipline while preserving flexibility to deploy capital to the most accretive opportunities and maximise total shareholder returns. DIVIDEND HISTORY Dividend paid Dividend announced Portfolio Performance Rivco Australia I FY2025 Annual General Meeting 12 Portfolio Performance Strategic transactions remained the primary focus for portfolio rebalancing in FY25. Rivco Australia I FY2025 Annual General Meeting 13 The Company has continued to focus on rebalancing its portfolio through a number of sales and acquisitions completed during the year. The entitlement market experienced mixed conditions throughout the year. The Ricardo Entitlement Index increased by 2.7% in the first half of 2025, before declining by 1.5% in the second half, resulting in a net increase of 1.2% for the year. During the year, the Company sold 18.1 GL of high security entitlements and 15.5 GL of general security entitlements for a combined total of $143.4 million. FY25 realised gains from entitlement sales of $38.7 million, executed at prices materially above carrying value. These sales, together with the associated debt repayment, have increased the Company’s flexibility and optionality in future capital allocation decisions. REALISED CAPITAL GAINS SINCE INCEPTION ($m) $0.0m $1.9m $2.8m $8.0m $8.7m $8.0m $11.4m $15.0m $38.7m $0 $5 $10 $15 $20 $25 $30 $35 $40 2017 2018 2019 2020 2021 2022 2023 2024 2025 Realised Capital Gains ($m) Portfolio Diversification Diversification remains a strategic focus, providing stability and hedging through variable weather conditions. Rivco Australia I FY2025 Annual General Meeting 14 The Company remains committed to maintaining a diversified portfolio with the intention of providing shareholders with balanced returns across various climatic scenarios. With the shift to drier conditions and the decline in dam storage levels throughout 2025, the Company’s high security entitlements are now the main driver of returns, reinforcing the importance of portfolio diversification. High security entitlement yields remain strong amid drier conditions, while general security entitlements provide upside in average to wetter seasons. The Company actively monitors water markets for opportunities that complement its existing portfolio holdings. WATER PORTFOLIO DIVERSIFICATION WATER SECURITY BREAKDOWN ENTITLEMENT VALUE BY REGION 54% 46% Leased Unleased 80% 17% 3% High Security General Security Groundwater 77% 13% 1% 5% 4% Murray Murrumbidgee Goulburn Lachlan Mallee Lease Portfolio Demand for leases starting 1 July 2026 has continued to increase over the last 6 months as irrigators look to the years ahead. Rivco Australia I FY2025 Annual General Meeting 15 ANNUALISED LEASE REVENUE AND ROLL-OFF SCHEDULE Lease & Forward Contracts* (1 July 2026 to 30 June 2027) Leases Forwards Committed Total Revenue $8.3m $0.8m $9.2m Volume 33,917 ML 2,000 ML 35,917 ML Effective Yield 4.2% 5.5% 4.3% % of Portfolio 66% 5% 71% WALE 3.1 yrs - 3.1 yrs % of High Security 72% 6% 78% *These figures are accurate as at the date of release of this presentation and are subject to change prior to 30 June 2026. Leasing revenue for FY25 totalled $5.8 million (FY24: $7.0 million), with 54% of its portfolio locked into long-term leases at 31 December 2025 (31 December 2024: 37%). Leased and forward coverage has continued to build, reflecting improving market momentum and portfolio positioning. Approximately $9.2 million is expected from forwards and leases in the upcoming water year, representing 71% of the portfolio by value, or 78% of high security assets, with further growth targeted in the coming months. $6.3m $8.3m $8.3m $4.3m $3.0m $1.4m 52% 66% 66% 33% 24% 10% 0% 10% 20% 30% 40% 50% 60% 70% 0 1 2 3 4 5 6 7 8 9 WY26 WY27 WY28 WY29 WY30 WY31 Leased Percentage (%) Annualised Lease Revenue ($m) Water Year Water Entitlement Market Update Water is a defensive asset class with a proven track record of strong capital growth since 2007. Rivco Australia I FY2025 Annual General Meeting 16 RICARDO WATER ENTITLEMENT PRICE INDEX (“REI”) 1. https://www.dcceew.gov.au/water/policy/implementing-the-plan/dashboard - at 15 April 2026. Water entitlement values have demonstrated a strong long-term track record, delivering a ~7% p.a. CAGR since 2007, reinforcing water’s role as a long-term, defensive and largely uncorrelated real asset. Government buybacks continue to absorb entitlements from the market, with the Australian Government actively acquiring large volumes of water entitlements during 2025. At 31 December 2025, ~220 GL had been recovered toward the ~450 GL target, leaving ~230 GL to be secured by 31 December 2027. The Government has indicated it expects to reach ~400 GL by the end of 2026 through existing and expanded buyback programs.1 Against a backdrop of improving yields and limited supply, the Company has observed select high security parcels transacting above prevailing market prices in early 2026. 350.9 0 50 100 150 200 250 300 350 400 31 Mar 2026 Government Buybacks Government Buybacks Millennium Drought On-Farm Irrigation Efficiency Program and Reduced Government Buyback Source: Dataset from Ricardo PLC. Outlook Rivco Australia I FY2025 Annual General Meeting 17 Dam Storage Levels Southern Basin major dam storages are significantly lower when compared to the previous few years. Rivco Australia I FY2025 Annual General Meeting 18 Major Southern Basin Dam Storages Since 1980* Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Dartmouth (Murray) 66% 63% 47% 64% 93% 96% 95% 82% 65% Hume (Murray) 36% 19% 13% 48% 88% 88% 66% 25% 27% Lake Eildon (Goulburn) 51% 39% 36% 61% 79% 95% 93% 66% 43% Blowering (Bidgee) 44% 25% 44% 76% 93% 83% 65% 32% 20% Burrinjuck (Bidgee) 51% 31% 37% 86% 89% 76% 79% 46% 38% Menindee Lakes 49% 1% 17% 17% 103% 88% 53% 30% 36% Weighted Average 51% 35% 33% 57% 90% 90% 79% 52% 42% Source: Dataset from Murray-Darling Basin Authority. Dam storage levels reflect the volume of water held in storage and are a key supply- side indicator of water availability to agriculture in upcoming seasons. At 31 March 2026, weighted average southern Basin dam storages were at 42% of capacity, broadly comparable to levels observed in early 2019, ahead of the period in which Lower Murray spot prices last peaked. SUMMER RAINFALL DECILE CHART (2025/2026) 1 November 2025 – 31 January 2026 Source: The Bureau of Meteorology *Average at March each year - 1980 to 2026. Inflows over the next six months will be critical in setting dam storage levels ahead of summer 2026/27. Storage levels directly influence allocation determinations to entitlement holders, which in turn drive available supply and spot market pricing. Allocation Determinations (%’s) Allocation determinations represent how much water has been attributed to entitlements holders in any given season. Rivco Australia I FY2025 Annual General Meeting 19 Water Allocation %’s Class 1-Mar-19 1-Mar-20 1-Mar-21 1-Mar-22 1-Mar-23 1-Mar-24 1-Mar-25 1-Mar-26 Goulburn High 98% 73% 100% 100% 100% 100% 100% 76% Low 0% 0% 0% 0% 100% 77% 0% 0% Vic Murray High 100% 59% 100% 100% 100% 100% 100% 100% Low 0% 0% 0% 100% 100% 85% 0% 0% NSW Murray High 97% 97% 97% 100% 100% 100% 100% 97% General 0% 0% 50% 110% 110% 110% 110% 20% SA Murray High 100% 100% 100% 100% 100% 100% 100% 100% General 0% 0% 0% 0% 0% 0% 0% 0% Murrumbidgee High 95% 95% 100% 100% 100% 100% 95% 95% General 7% 6% 100% 100% 100% 100% 39% 32% Combined Average 50% 43% 65% 81% 91% 87% 64% 52% Seasonal Conditions Dry Dry Average Wet Wet Wet Average Dry Source: Water allocation percentages as of 1 March each year, as per the relevant state resource managers. Drier conditions, and in turn lower storage levels, over the last 12-18 months have resulted in lower allocation determinations across key southern basin systems, reducing available market supply. Lower awarded allocations constrain available supply, which has historically supported higher spot prices, particularly during peak summer demand. Allocations as of early 2026 are broadly similar to early 2019, when tighter starting allocations preceded a materially tighter spot market. Allocation Market Update Drier conditions and lower allocation determinations tend to increase spot and lease prices. Rivco Australia I FY2025 Annual General Meeting 20 Combined allocation prices in the southern Murray-Darling Basin reached a peak of approximately $800/ML in late 20191 , following a period of prolonged dry conditions. Water allocation prices in several zones exceeded $1,000/ML. Allocation prices then reduced significantly from their peaks in 2019 due to 4 consecutive wet years. Allocation prices reached as low as $5/ML during this period. Historical data indicates a clear correlation between dry periods and elevated allocation prices, while wet periods have generally resulted in lower prices. Recent drier conditions and lower storage levels have contributed to upward pressure on allocation and lease prices, with the lower Murray reaching as high as $550/ML in early 2026. Limited inflows to dam storages over winter may continue to strain water availability. This may influence water allocation prices for next season (2026/2027). AVERAGE COMBINED SPOT PRICES (SOUTHERN BASIN)1 July 2017 – March 2026 Source: Ricardo PLC (2026) 1 Average of allocation prices across major southern Murray-Darling Basin zones (Upper Murray, Lower Murray, Goulburn, & Murrumbidgee). $0 $100 $200 $300 $400 $500 $600 $700 $800 $900 Jul-2017 Jan-2018 Jul-2018 Jan-2019 Jul-2019 Jan-2020 Jul-2020 Jan-2021 Jul-2021 Jan-2022 Jul-2022 Jan-2023 Jul-2023 Jan-2024 Jul-2024 Jan-2025 Jul-2025 Jan-2026 Jul-2026 Allocation Price ($ / ML) ~$380/ML Wet Wet Dry Dry Share Price Momentum and Discount Improvement Rivco Australia I FY2025 Annual General Meeting 21 1. INTERNALISATION OF MANAGEMENT: delivering a lower, more scalable cost base and stronger alignment between management and shareholders. 2. INCREASED LEASE PERCENTAGE: supporting a more stable, long-term, and predictable revenue stream. 3. EVOLVED DIVIDEND POLICY: prioritising long-term asset growth while retaining flexibility to allocate capital to the most accretive opportunities. 4. REDUCED GEARING: significant debt repayment reducing annual interest costs and strengthening the balance sheet. 5. INVESTOR ENGAGEMENT: increased interaction with shareholders and the broader investment community, with structural barriers removed following internalisation. 6. STRONGER OPERATING ENVIRONMENT: improved conditions have supported higher yields and a positive outlook for the asset class. Recent Share Price Performance (January 2025 to March 2026) Recent strategic actions are supporting a narrowing of the Company’s share price discount to NAV. $1.43 $1.30 $1.40 $1.50 $1.60 $1.70 $ per share Share Price Internalisation Completed Internalisation Announced Sale to Government Announced -20% -15% -10% -5% 0% 5% 10% 15% 20% Discount EOM Share Price Discount to NAV (January 2025 to March 2026) Discount = 1% Key Focus Areas for 2026 We will continue to work on our focus areas to continue delivering positive outcomes for shareholders. Rivco Australia I FY2025 Annual General Meeting 22 Key Focus Areas (2026) Increase Earnings Stability Increase lease coverage to ≥70% to enhance recurring cash flow and reduce earnings volatility. Portfolio Optimisation Rebalance capital into high- income and high-growth zones using a selective, valuation-led approach. Disciplined Capital Management Aim to deploy capital to the highest risk-adjusted return opportunities while preserving flexibility. Leadership and Governance Finalise leadership structure and continue to enhance Board capability and composition. Refine Investment Proposition Launch an updated investment thesis and clearly communicate our future strategy. Items of Business Rivco Australia I FY2025 Annual General Meeting 23 Consideration of Financial Report and Reports of the Directors and Auditor RESOLUTION 1: Adoption of Remuneration Report RESOLUTION 2: Election of Director – Chris Larsen RESOLUTION 3: WITHDRAWN RESOLUTION 4: Approval to Issue Securities under an Incentive Plan RESOLUTION 5: Approval of Increase in Non-Executive Director Fees RESOLUTION 6: Renewal of Proportional Takeover Provisions RESOLUTION 7: Approval of additional 10% Placement Capacity Rivco Australia I FY2025 Annual General Meeting 24 Lachlan Beech Executive Manager – Portfolio & Trading lachlan.beech@rivco.com.au +61 414 742 197 Key Contacts Lachlan Campbell Executive Manager – Corporate lachlan.campbell@rivco.com.au +61 410 107 158 Brendan Rinaldi Chairman brendan.rinaldi@rivco.com.au +61 415 299 711 Contact Details Rivco Australia Limited Ground Floor, 5-7 King William Road, Unley SA 5061 +61 8 8211 5555 enquiries@rivco.com.au rivco.com.au