Ai-Media Technologies Limited (ASX:AIM)

The document is an interim financial report for Ai-Media Technologies Limited, detailing financial performance for the half-year ended 31 December 2025. The company reported a loss after income tax of $4,017,000, compared to a loss of $2,661,000 in the previous period. Total revenue decreased by 6.4% to $29,751,000, with technology revenue increasing to 71% of total revenue, reflecting a strategic shift from services to a Software-as-a-Service (SaaS) model. Despite the decrease in total revenue and increased losses, the company maintained a strong cash position of $16,712,000 with no external debt. The report includes detailed financial statements, including a condensed consolidated statement of financial position, profit or loss, and cash flows, alongside notes explaining the financial data and movements in key accounts. The document also contains a director's report and an independent auditor's review, confirming compliance with relevant accounting standards and legislative requirements.