Critical Metals Corp.: 6-K, Ara Dönem Bildirimi, 22 Ekim 2026

Ek belge: EX-99.1

AUDITED FINANCIAL STATEMENTS OF EUROPEAN LITHIUM LTD. FOR THE YEAR ENDED JUNE 30, 2026 AND 2025

Consolidated Statement of Comprehensive Income 3

Consolidated Statement of Financial Position 4

Consolidated Statement of Changes in Equity 5

Notes to the Consolidated Financial Statements 8

FINANCIAL STATEMENTS 2026 AND 2025 Page 2

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Net loss on disposals and deemed disposal of shares 14 (20,356,849 ) -

Gain on deconsolidation 30 1,275,503,015 -

Gain on deconsolidation - recycling of FX 2,581,413 -

Employee benefits expense (579,600 ) (2,701,604 )

Depreciation and amortisation expense 12 (2,211 ) (8,167 )

Depreciation and amortisation expense - leased assets (26,021 ) (41,720 )

Exploration expenditure expensed (184,010 ) (399,875 )

Exploration expenditure impairment 13 (828,827 ) (14,496,678 )

Regulatory and compliance costs (850,721 ) (1,751,481 )

Gain on fair value of financial assets through profit or loss 17 12,085,952 3,254,138

Share of net losses of associate accounted for using the equity method 14 (129,319,420 ) 7,230

Loss on disposal of fixed asset - (1,460 )

Gain/(loss) on extinguishment of liability (103,180 ) 363,633

Administration expenses (1,394,575 ) (25,959 )

Impairment of convertible notes 698,294 (698,294 )

Impairment of investment in associates 14 (163,086,237 ) -

Gain/(loss) on fair value of warrants - 76,534

Share of net profit of JV accounted for using the equity method 16 - 1,084,608

Share of CRML expenses for the period to deconsolidation 30 (15,702,748 ) -

Profit/(loss) after tax from continuing operations 930,591,857 (96,790,991 )

Other comprehensive income, net of income tax

Items that will be reclassified to profit or loss

Exchange differences on translation of foreign operations (53,344,122 ) 8,023,919

Other comprehensive (loss)/income for the period, net of income tax (53,344,122 ) 8,023,919

Total comprehensive income/(loss) for the year 877,247,735 (88,767,072 )

Profit/(loss) for the year attributable to:

Members of European Lithium Ltd 937,052,660 (71,492,437 )

Total comprehensive income/(loss) for the year attributable to:

Members of European Lithium Ltd 883,346,050 (69,758,825 )

Basic profit/(loss) per share (cents per share) 26 57.44 (6.80 )

Diluted profit/(loss) per share (cents per share) 26 43.65 (6.80 )

The above Consolidated Statement of Comprehensive Income is to be read in conjunction with the

FINANCIAL STATEMENTS 2026 AND 2025 Page 3

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Critical Metals Corp., 6-KSEC EDGAR dosya no 000121390026111477