Announcement PDF Annual Report 2025 Findi is one of India’s largest non-bank ATM operators. With its rapidly expanding FindiPay digital footprint Findi processes upward of one billion transactions annually in one of the world’s largest developing markets. Connecting people through smarter payment systems. 2 Annual Report 2025 Contents 01 Overview 02 Our Operations 03 Our Locations 04 Chairman’s Letter 69 Corporate Directory Findi Group | Connecting people through smarter payment systems. Annual Report 2025 1 Overview Findi is an ASX-listed fintech company with head office in New Delhi, and operational locations across the 32 States and Union Territories of India. Our payments services are a dynamic offering tailored to one of the world’s largest and fastest-growing addressable markets. $75.5M Total Revenue $33.3M EBITDA Including $14.4m of Other and Extraordinary Income Earnings before Interest Tax Depreciation and Amortisation including Interest Income. Findi Group | Connecting people through smarter payment systems. 2 Annual Report 2025 Our Operations Findi is one of India’s largest non-bank ATM operators. With its rapidly expanding FindiPay digital footprint Findi processes upward of one billion transactions annually in one of the world’s largest developing markets. ATM Solutions Deployment and management 11,641 BankIT Retail Merchants 154,783 Merchants who have fulfilled all KYC requirements. 248,985 including Merchants that have not yet completed all KYC requirements. Findi is on a pathway to offering a full-service finance hub that leverages its impressive ATM footprint to scale its digital payments. FindiPay and the ATM business create an ecosystem of complementary financial solutions. Findi Group | Connecting people through smarter payment systems. 3 Annual Report 2025 Our Locations Our operations include 1,157 employees, back-office and field staff servicing our 166,424 locations and in excess of 2.5 million customers each day across India. 166,424 Across all Indian States & Territories as of June 2025 ATM / payment locations (260,626 including Merchants who have not yet finalised KYC requirements.) Headquarters Managed Services Centre FindiPay & ATM Presence Sales Offices ATM Presence Findi Group | Connecting people through smarter payment systems. 4 Annual Report 2025 Chairman’s Letter The 2025 financial year was a defining period for Findi, as we made significant progress toward our ambition of becoming a full-service digital bank. Dear Fellow Shareholders, The 2025 financial year was a defining period for Findi, as we made significant progress toward our ambition of becoming a full-service digital bank. The year marked a series of transformative milestones that have positioned us for further growth in 2026 and beyond, culminating in the planned initial public offering (IPO) of our Indian subsidiary, Transaction Solutions International (India) Pvt Ltd (TSI), in late 2026. The IPO will be the final plank in our strategic transformation into a comprehensive payments bank, delivering unparalleled financial access to India’s underbanked and unbanked populations. A Year of Strategic Milestones In 2025, we achieved several landmark accomplishments that have bolstered our foundation and accelerated our growth trajectory. The Reserve Bank of India granted TSI a Provisional White Label ATM Licence, a critical step that enables us to scale our operations, broaden our service offerings, and enhance our competitive position. Nicholas Smedley Chairman This licence paved the way for TSI to launch a pilot program with the Central Bank of India, establishing 25 co-branded “BC Max” Centres. These innovative hubs, staffed by Central Bank personnel and equipped with Findi-owned ATMs, offer over 35 Central Bank products alongside our FindiPay merchant services, creating a seamless ecosystem of banking, merchant, and ATM services. Operating seven days a week, these centres provide branchlike convenience and accessibility, transforming how financial services are delivered in India. This successful BC-Max Centre initiative underscores our ability to forge strong partnerships with India’s leading banks and deliver scalable, high-impact solutions. Another pivotal milestone was TSI’s acquisition of Tata Communications’ White Label ATM business, Indicash, for Findi Group | Connecting people through smarter payment systems. 5 Annual Report 2025 $75.7 million. This transaction added a White Label ATM licence and platform, 4,829 cash live ATMs and an additional 3,000 warehoused ATMs for future deployment. The acquisition enhances our scale, significantly expanding our presence in semi-urban and rural India and positions us to capture new growth opportunities in underserved markets. We further strengthened our digital platform through the $30 million acquisition of BankIT Services Pvt Ltd, a high-touch digital financial products distributor. BankIT’s network of 130,000 merchants across India complements our existing operations, cementing TSI as the only pan-Indian ATM operator with a truly nationwide digital business. This acquisition enhances our ability to deliver a full suite of basic financial services, bridging the financial gap for millions of Indians Our ATM business also saw significant growth, with new contracts for 638 Central Bank ATMs, 900 Union Bank of India ATMs, and 2,293 State Bank of India ATMs. These agreements reflect the confidence that India’s largest banks have in our ability to deliver exceptional service and operational excellence. Strategic Capital Management: The Piramal Transaction A key transaction in 2025 was TSI’s exercise of its call option to buy back Compulsory Convertible Debentures (CCDs) previously issued to Piramal Alternatives. This buyback, which included a one-off redemption payment of $17.2 million due to a termination coupon, resulted in a $11.95 million loss for the year. However, this transaction was a resounding commercial and strategic success. Piramal’s agreement to reinvest their original principal in new CCDs at a $500 million post-money valuation for TSI is a strong endorsement of our growth strategy and the value we are creating for all shareholders. Importantly, this reinvestment structure significantly reduces the dilution impact on our shareholders. By securing Piramal’s reinvestment and redeeming the CCDs early, we have preserved greater value for our shareholders while maintaining a strong partnership with a leading investment group. The new CCDs are not subject to a coupon rate until November 24, 2026, further enhancing our financial flexibility as we approach the IPO. The restructuring of the Piramal investment coincided with a highly successful $40 million institutional placement from existing and new institutional investors. Apart from supporting us to undertake the Piramal transaction, the capital raising allows us to deploy more ATMs across India under our new SBI contract and to accelerate our White Label ATM roll out. The capital raising means we have maintained a strong capital base from which we can pursue new growth opportunities. Financial Performance While our focus remains on building on the strategic milestones, I am pleased to note that 2025 was a year of robust financial performance. We achieved revenue of $75.5 million, a 13.5% increase, and EBITDA of $33.3 million, reflecting the strength of our core ATM business and the rapid growth of FindiPay’s merchant network. As of March 31, 2025, our financial position remained solid, with a total cash balance of $115.9 million and net cash of $30.2 million. Findi Group | Connecting people through smarter payment systems. 6 Annual Report 2025 Looking Ahead: A Pivotal 2026 and the IPO Acknowledgements As we enter 2026, we are poised for continued growth, driven by the momentum of our 2025 achievements. I extend my heartfelt thanks to our shareholders for your unwavering support and trust in Findi’s vision. Your patience and commitment fuel our ambition to redefine financial services in India. Our priorities include accelerating the rollout of brown and white label ATMs, expanding the FindiPay digital payments system, scaling our “BC Max” Centres, and pursuing further strategic transactions to enhance our merchant and ATM networks. These initiatives will solidify our position as a leader in India’s financial services landscape. Considering the timing of the transactions undertaken in 2025 and the flow through effect of earnings, we anticipate that the second half of fiscal 2026 will provide stronger earnings than the first half. We are well advanced with the planning of the IPO of TSI in late 2026 with Rothschild & Co our financial advisor, well supported by co-lead brokers DAM Capital Advisors Limited and Ambit Private Limited. DAM has deep market expertise and proven execution capability while Ambit will provide us with end-to-end support during the IPO as well as continued backing post-IPO with research, investor engagement, block execution, and strategic advisory. I am grateful to my fellow directors, Jason Titman and Simon Vertullo, for their dedication and expertise, which ensure robust governance and strategic oversight. On behalf of the Board, I commend our Managing Director and Chief Executive Officer, Deepak Verma, his management team, and our 1,157 employees in India for their relentless execution of our strategy. I also thank our former CEO, Mohnish Kumar, now Vice Chairman, for his continued strategic guidance. Together, we are building a future where financial access is universal, and 2025 has brought us closer to that goal than ever before. Yours sincerely, The listing of TSI will unlock significant value for all our shareholders and enable us to scale our mission of financial inclusion across India. Nicholas Smedley Executive Chairman Findi Group | Connecting people through smarter payment systems. Annual Report 2025 7 Findi Group | Connecting people through smarter payment systems. 8 Annual Report 2025 Our priorities include accelerating the rollout of brown and white label ATMs, expanding the FindiPay digital payments system, scaling our “BC Max” Centres, and pursuing further strategic transactions to enhance our merchant and ATM networks. These initiatives will solidify our position as a leader in India’s financial services landscape. Findi Group | Connecting people through smarter payment systems. Annual Report 2025 9 Findi Group | Connecting people through smarter payment systems. 10 Annual Report 2025 Financial Report 11 Director’s Report 27 20 Auditor’s Independence Declaration under Section 307C of the Corporations Act 2001 Notes to the Consolidated Financial Statements 59 Directors’ Declaration 21 Consolidated Statement of Profit or Loss and Other Comprehensive Income 60 Independent Audit Report 66 Shareholder Information 69 Corporate Directory 22 Consolidated Statement of Financial Position 24 Consolidated Statement of Changes in Equity 25 Consolidated Statement of Cash Flows 11 Annual Report 2025 Directors’ Report 31 March 2025 Your directors of Findi Limited submit herein the annual financial report of the company for the financial year ended 31 March 2025. Information on directors The names and qualifications of each person who has been a director during the year and to the date of this report are: Mr Nicholas Smedley Non-executive Chairman (appointed 12 April 2021) Qualifications Mr Nicholas Smedley is an experienced Investment Banker and M&A Advisor with 14 years’ experience at UBS and KPMG. He has worked on M&A transactions in the UK, Hong Kong, China and Australia with transactions ranging from the A$9bn defence of WMC Resources through to the investment of $65m into Catch.com.au. Nicholas currently oversees investments in the Property, Aged care, Energy, Technology and Medical Technology space. Key areas of expertise include M&A, Debt structuring, corporate governance and innovation. Mr Smedley holds a Bachelor of Commerce degree from Monash University. Mr Smedley is Executive Chairman of listed entity Vitasora Health Limited (ASX: VHL) appointed 30 October 2019 to present and Non-executive Director of AdNeo Limited (ASX: AD1) appointed 6 March 2020 to present. Mr Simon Vertullo Non-executive Director (appointed 19 April 2021) Qualifications Mr Simon Vertullo is a Chartered Accountant with more than 20 years’ experience in Australia, Asia and Europe working in C-Suite, corporate finance and restructuring roles. Simon was previously partner and practice leader in international accounting firms and has extensive commercial and operational experience, having held various CFO, executive leadership and advisory roles with numerous listed and large private companies in Australia, Europe and Asia. Key areas of his expertise include equity and debt transactions, risk management and operational performance improvement. Mr Vertullo was previously a director of Donaco Ltd (ASX:DNA). Mr Jason Titman Non-executive Director (appointed 19 April 2021) Qualifications Mr Jason Titman is a SaaS technology C-Level Executive and Board Advisor, with extensive channel partnership and go to market experience in Australia, South East Asia, Europe, and the US. He is a proven multi-sector entrepreneur, with a track record of achieving significant growth in value and exits for business partners, shareholders and founders. His key areas of expertise include deep operational experience, transformative leadership, strategy and lateral thinking, B2B channel partnerships, international expansion and corporate governance. Mr Titman is a Chartered Accountant, has a Graduate Diploma from the Australian Institute of Company Directors and holds an MBA from the University of Queensland, where he guest lectures in the MBA Programs on Corporate Governance and is also involved with the UQ Entrepreneurial and Ventures team, which is building an entrepreneurialism program across all faculties within the University. Mr Titman has not held any other directorships of publicly listed companies in the last four years. Directors have been in office since the start of the financial year to the date of this report unless otherwise stated. Findi Group | Connecting people through smarter payment systems. 12 Annual Report 2025 Directors’ Report continued 31 March 2025 Principal activities and significant changes in nature of activities The principal activity of Findi Limited was the development of a digital payments business in India. Operating results The operating loss after income tax of the Company for the year was $12.448 million (2024: profit of $4.037 million). The basic and diluted loss per share for the Company for the year was 24.40 cents (2024: Basic EPS of 9.25 cents and Diluted EPS of 7.36 cents).) Review of operations For the year ended 31 March 2025, Findi Ltd (ASX: FND) (Findi or the Company) achieved record total revenue of $75.5 million, driven by the strong performance of the core ATM business and continued growth of FindiPay’s merchant network. The Company delivered EBITDA of $33.3 million, 21.97% up on the prior year and in line with the forecast guidance range announced to the market in February 2025, and a net loss after tax of $12.4 million. Findi continues to operate a cash generative business. During FY25, Findi generated $17.5 million of operating cash flow, which will be used to fund capital expenditure requirements under new contract agreements and accelerate the White Label ATM roll out. Subsequent to the end of the reporting period, Findi announced that $5.0 million in new equity was raised via the issuance of 1,136,750 new fully paid ordinary shares under the SPP at $4.00 per share and 113,250 via a placement on the same terms as the SPP. Findi also announced the completion of the BankIt acquisition on 7 April 2025. Financial position The net assets of Findi Limited have increased from $36.9 million from 31 March 2024 to $64.5 million at 31 March 2025. This increase is in part due to the successful acquisition of Tata Communications’ WLA business, TCPSL, for $75.7 million gross consideration. The acquisition was a key strategic milestone for Findi’s ATM business as it provided immediate scale by delivering the Company 4,829 Indicash ATMs, as well as a WLA platform and licence, payments switch, and an additional 3,000 ATMs to be deployed via White Label. Company secretary Mr Justin Mouchacca and Ms Nova Taylor were jointly appointed as Company Secretaries on 29 January 2024. Findi Group | Connecting people through smarter payment systems. 13 Annual Report 2025 Directors’ Report continued 31 March 2025 Meetings of directors Attendances by each director during the year were as follows: Directors’ Meetings Number Eligible to Attend Number Attended Mr Nicholas Smedley 7 7 Mr Simon Vertullo 7 7 Mr Jason Titman 7 7 The Company did not form any Board sub-committees during the reporting period. Indemnification and insurance of officers and auditors Findi Ltd has held directors & officers liability insurance with Liberty Mutual Insurance Company (ABN 61 086 083 605) from 19 July 2024. Options At the date of this report, the unissued ordinary shares of Findi Limited under option are as follows: Date of Expiry Exercise Price Number under Option 06 September 2023 06 September 2028 $0.90 4,500,000 06 September 2023 06 September 2028 $2.00 3,000,000 01 March 2024 27 February 2029 $2.50 120,000 01 March 2024 27 February 2029 $3.00 175,000 01 March 2024 27 February 2029 $3.50 270,000 15 January 2025 15 January 2028 $0.90 200,000 15 January 2025 15 January 2028 $3.00 810,000 15 January 2025 15 January 2028 $6.00 540,000 10 February 2660 9,615,000 Option holders do not have any rights to participate in any issues of shares or other interests in the Group. For details of options issued to directors and other key management personnel as remuneration, refer to the remuneration report. Please refer to Note 35 for further details regarding the above options on issue as at 31 March 2025. Proceedings on behalf of company Non-audit services The Board of Directors, in accordance with advice from the audit committee, is satisfied that the provision of non-audit services during the year is compatible with the general standard of independence for auditors imposed by the Corporations Act 2001. The directors are satisfied that the services disclosed below did not compromise the external auditor’s independence for the following reasons: Findi Group | Connecting people through smarter payment systems. 14 Annual Report 2025 Directors’ Report continued 31 March 2025 • all non-audit services are reviewed and approved by the audit committee prior to commencement to ensure they do not adversely affect the integrity and objectivity of the auditor; and • the nature of the services provided do not compromise the general principles relating to auditor independence in accordance with APES 110: Code of Ethics for Professional Accountants set by the Accounting Professional and Ethical Standards Board. There were no fees paid or payable to the external auditors for non-audit services during the year ended 31 March 2025. Auditor’s independence declaration The auditor’s independence declaration in accordance with section 307C of the Corporations Act 2001 for the year ended 31 March 2025 has been received and can be found on page 20 of the consolidated financial report. ASIC corporations instrument 2016/191 rounding of amounts The Group is an entity to which ASIC Corporations (Rounding in Financial/Directors’ Report) Instrument 2016/191 applies and, accordingly, amounts in the consolidated financial statements and directors’ report have been rounded to the nearest thousand dollars. Remuneration Report (audited) This Remuneration Report forms part of the Director’s Report and outlines the remuneration arrangements of Key Management Personnel (KMP) of the Company. Remuneration Policy The Board of Directors of the Group oversees the remuneration of Directors and Executives. The objective is to ensure that the Group maintains coherent and effective remuneration policies and practices that: • Attract, motivate, and retain Executives and Directors who deliver value to shareholders. • Are fair, responsible, and reflect both Group and individual performance. • Align with external pay conditions and the Group’s business strategy. Remuneration is reviewed at least annually with consideration of: • Individual and Group performance against measurable KPIs. • External market positioning and shareholder interests. • Recommendations by the Chief Executive Officer and relevant external advisers, including legal counsel. Executive remuneration Executive remuneration comprises: • Fixed remuneration (base remuneration). • Equity-based remuneration (including short- and long-term incentives). • Termination payments. • Superannuation contributions to the executive’s nominated fund where applicable. Non-Executive Director remuneration Remuneration for Non-Executive Directors consists of: • Fixed remuneration. • Equity-based remuneration. • Performance-based bonuses (linked to Group performance and KPIs). Findi Group | Connecting people through smarter payment systems. 15 Annual Report 2025 Directors’ Report continued 31 March 2025 Fixed remuneration Fixed remuneration represents the base salary and is designed to be: • Competitive, fair, and reasonable. • In line with legal, industrial, and market expectations. • Scaled to the Group’s business and role responsibilities. • Reflective of experience, skills, and expected performance standards. Equity-based remuneration Equity-based remuneration includes both: • Short-term incentives: Linked to annual performance outcomes, delivered through a combination of cash and equity. • Long-term incentives (LTI): Typically based on share price performance and performance hurdles at the individual and company levels. LTI plans are assessed annually and governed by the remuneration committee mandate. Termination benefits Termination arrangements for Executives are governed by individual contracts and may include notice periods, payment in lieu of notice, and accrued entitlements. Termination benefits, where applicable, are made in accordance with statutory obligations and contract terms, and may include pro-rated incentive payments at the Board’s discretion. Non-Executive Directors are not entitled to termination payments, with performance-based bonuses assessed up to the date of cessation, where applicable. Securities trading policy The trading of Group’s securities by employees and Directors is subject to, and conditional upon, the Policy for Trading in Company Securities. Remuneration Policy Versus Company Financial Performance Remuneration of Executives consists of an unrisked element (base remuneration) and share bonuses based on performance in relation to key strategic, financial and non-financial measures linked to drivers of performance in future reporting periods. Details of remuneration Key Management Personnel (KMP) of Findi are defined as 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 the Group receiving the highest remuneration. Details of the remuneration of the KMP of the Group are set out in the following tables. Key Management Personnel The KMP of the Company during the current year and the prior financial year were: Name Role Mr Nicholas Smedley Executive Chairman (appointed 12 April 2021) Mr Simon Vertullo Non-executive Director (appointed 19 April 2021) Mr Jason Titman Non-executive Director (appointed 19 April 2021) Mr Alastair Williams Chief Financial Officer (appointed 1 March 2024) Except as noted, the named persons held their current position for the whole of the financial year and since the end of the financial year. Findi Group | Connecting people through smarter payment systems. 16 Annual Report 2025 Directors’ Report continued 31 March 2025 Remuneration of KMPs Details of the nature and amount of each element of the emoluments of each director of the Company are as follows: Short term benefits Salary & fees 000’s Post‑ employment benefits 000’s Equity compensation benefits 000’s Total 000’s Compensation based on performance % Nicholas Smedley 675 - - 675 41% Jason Titman 210 - - 210 43% Simon Vertullo 210 - - 210 43% Alastair Williams 400 - - 400 0% Total 1,495 - - 1,495 30% Year ended 31 March 2025 Performance based compensation includes short term incentives attributable to deliverables. Short term benefits Salary & fees 000’s Post‑ employment benefits 000’s Equity compensation benefits 000’s Total 000’s Compensation based on performance % Nicholas Smedley 150 - - 150 0% Jason Titman 120 - - 120 0% Simon Vertullo 120 - - 120 0% Alastair Williams 24 - - 24 0% Total 414 - - 414 0% Year ended 31 March 2024 Findi Group | Connecting people through smarter payment systems. 17 Annual Report 2025 Directors’ Report continued 31 March 2025 Options: Granted and vested to KMPs Following are the numbers and amounts relating to options and shares for year ending 31 March 2025. Opening Balance Nos. Number acquired during the year Nos. Granted as remuneration Nos. Exercised Nos. Disposed Nos. Closing Balance Nos. Nicholas Smedley 3,000,000 - - - - 3,000,000 Simon Vertullo 3,000,000 - - (1,500,000) - 1,500,000 Jason Titman 3,000,000 - - - - 3,000,000 Alastair Williams 565,000 - - - - 565,000 9,565,000 - - (1,500,000) - 8,065,000 Year ended 31 March 2024 Opening Balance Nos. Number acquired during the year Nos. Granted as remuneration Nos. Expired Nos. On leaving Nos. Closing Balance Nos. Nicholas Smedley 1,583,336 - 3,000,000 (583,334) (1,000,002) 3,000,000 Simon Vertullo 1,166,669 - 3,000,000 (166,667) (1,000,002) 3,000,000 Jason Titman 1,504,467 - 3,000,000 (504,465) (1,000,002) 3,000,000 - - 565,000 - - 565,000 4,254,472 - 9,565,000 (1,254,466) (3,000,006) 9,565,000 Year ended 31 March 2025 Total Alastair Williams Total Findi Group | Connecting people through smarter payment systems. 18 Annual Report 2025 Directors’ Report continued 31 March 2025 Share-based compensation during the year ended 31 March 2025. There was nil share-based compensation during the year ended 31 March 2025 (31 March 2024: Nil). Shareholdings of KMPs Year ended 31 March 2025 Balance at 1 April 2024 Nos. Acquired during the year Nos. Sold during the year Nos. Other Nos. Balance at 31 March 2025 Nos. Nicholas Smedley 2,477,649 - - - 2,477,649 Simon Vertullo 561,814 1,500,000 (401,814) - 1,660,000 Jason Titman 1,471,696 - - - 1,471,696 Total 4,511,159 1,500,000 (401,814) - 5,609,345 Balance at 1 April 2023 Nos. Acquired during the year Nos. Sold during the year Nos. Other Nos. Balance at 31 March 2024 Nos. 1,694,315 783,334 - - 2,477,649 Simon Vertullo 295,147 266,667 - - 561,814 Jason Titman 867,231 604,465 - - 1,471,696 2,856,693 1,654,466 - - 4,511,159 Year ended 31 March 2024 Nicholas Smedley Total Findi Group | Connecting people through smarter payment systems. 19 Annual Report 2025 Directors’ Report continued 31 March 2025 Performance of the Company for the last five years The performance of the Company and the impact on shareholder wealth are noted below. Year ended 31 March 2024 2025 000’s 2024 000’s 2023 000’s 2022 000’s 2021 000’s Revenue* 75,511 66,522 54,503 4,778 10,326 Profit/(loss) before tax from continuing operations (13,205) 2,071 2,438 (1,526) (470) Profit/(loss) after tax from continuing operations 11,948 4,010 2,438 (1,522) (470) - - - - 10,875 11,948 4,010 2,438 (1,522) 10,405 Share price at beginning 2.87 0.59 0.54 0.13 0.10 Share price at end 4.00 2.87 0.59 0.54 0.13 - - - - 0.56 Basic loss per share (24.40) 9.25 1.39 (0.85) 8.00 Diluted loss per share (24.40) 7.36 1.39 (0.85) 8.00 Profit/(loss) after tax from discontinued operations Profit/(loss) after tax for the year Share price Dividends paid/payable Earnings per share *includes discontinued operations Performance Based Remuneration The purpose of a performance bonus is to reward individual performance in line with Company objectives. Consequently, performance based remuneration is paid to an individual where the individual’s performance clearly contributes to a successful outcome for the Company. This is regularly measured in respect of performance against key performance indicators (KPI’s). The Company uses a variety of short-term and long-term KPI’s to determine achievement, depending on the role of the executive or director being assessed and the particular KPI being targeted. These include: • successful contract negotiations; • company share price consistently reaching a targeted rate on the ASX or applicable market over a period of time; and • completion of set milestones. End of Audited Remuneration Report This director’s report, incorporating the remuneration report, is signed in accordance with a resolution of the Board of Directors. Nicholas Smedley Chairman Dated 30 June 2025 Findi Group | Connecting people through smarter payment systems. 20 Annual Report 2025 Auditor’s Independence Declaration under Section 307C of the Corporations Act 2001 to the Directors of Findi Limited To the Board of Directors, AUDITOR’S INDEPENDENCE DECLARATION UNDER SECTION 307C OF THE CORPORATIONS ACT 2001 As lead audit director for the audit of the financial statements of Findi Limited and its control