OMSE OMS Energy Technologies Inc.

“Specifically, the Company did not maintain a sufficient complement of personnel with an appropriate level of knowledge, experience, and training in International Financial Reporting Standards ( IFRS ) and SEC reporting requirements necessary to appropriately analyze, account for, and disclose complex transactions and prepare and review consolidated financial statements and related disclosures in accordance with IFRS and SEC reporting requirements.”

“Based on this evaluation, our management has concluded that our internal control over financial reporting was not effective as of March 31, 2026 due to a material weakness identified in our internal control over financial reporting as described below.”

“Based upon that evaluation, management concluded that, as of March 31, 2026, the Company s disclosure controls and procedures were ineffective due to a material weakness in the Company s internal control over financial reporting.”