OMS Energy Technologies Inc.

“Second Amended and Restated Memorandum of Association” means the second amended and restated memorandum of association of our Company adopted by a special resolution passed on 28 April 2025, and as supplemented, amended or otherwise modified from time to time.

“Second Amended and Restated Articles of Association” means the second amended and restated articles of association of our Company adopted by a special resolution passed on 28 April 2025, as amended from time to time. The Second Amended and Restated Memorandum of Association and the Second Amended and Restated Articles of Association are filed as Exhibit 1.1 to the registration statement of which this annual report forms a part.

“B$” means Brunei dollar(s), the lawful currency of Brunei.

“Business Day” means a day (other than a Saturday, Sunday or public holiday in the U.S.) on which licensed banks in the U.S. are generally open for normal business to the public.

“Board” means the board of directors of our Company as at the date of this annual report, unless otherwise stated.

“CAGR” means compound annual growth rate.

“Company” or “our Company” means OMS Energy Technologies Inc., a company incorporated in the Cayman Islands on December 27, 2023.

“Companies Act” means the Companies Act (Revised) of the Cayman Islands.

“Directors” means the directors of our Company as at the date of this annual report, unless otherwise stated.

“Exchange Act” means the United States Securities Exchange Act of 1934, as amended.

“Executive Directors” means the executive Directors of our Company as at the date of this annual report, unless otherwise stated.

“Executive Officers” means the executive officers of our Company as at the date of this annual report, unless otherwise stated.

“Group,” “our Group,” “we,” “us,” or “our” means our Company and its subsidiaries or any of them, or where the context so requires, in respect of the period before our Company becoming the holding company of its present subsidiaries, such subsidiaries as if they were subsidiaries of our Company at the relevant time or the businesses which have since been acquired or carried on by them or as the case may be their predecessors.

“GST” means the Goods and Services Tax chargeable pursuant to the Goods and Services Tax Act 1993 of Singapore.

“IDR” means the Indonesian Rupiah, the lawful currency of Indonesia.

“Independent Directors” means the independent non-executive Directors of our Company as at the date of this annual report, unless otherwise stated.

“Independent Third Party” means a person or company who or which is independent of and is not a 5% owner of, does not control and is not controlled by or under common control with any 5% owner and is not the spouse or descendant (by birth or adoption) of any 5% owner of the Company.

“ISO 9001” means an international standard for quality management systems that helps organizations improve their performance and customer satisfaction. It is based on the principles of customer focus, top management leadership, process approach, and continual improvement.

“JTC” means JTC Corporation, the lead government agency responsible for the management and development of industrial infrastructure in Singapore.

“KSA” means the Kingdom of Saudi Arabia.

“MOM” means the Ministry of Manpower of Singapore.

“MYR” means Malaysian Ringgit, the lawful currency of Malaysia.

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“OMSET PL” means OMS Energy Technologies Pte. Ltd., a company incorporated in Singapore on July 5, 2022.

“OMS Holdings” means OMS Holdings Pte. Ltd., a company incorporated in Singapore on 4 May 2010, and a subsidiary of our Company.

“OMS (Saudi)” means OMS Oilfield Services Arabia Ltd., a company incorporated in Saudi Arabia on May 7, 2008, and a subsidiary of our Company.

“OMS (Singapore)” means OMS Oilfield Services Pte. Ltd., a company incorporated in Singapore on June 21, 1972, and a subsidiary of our Company.

“OMS (Thailand)” means OMS Oilfield Services (Thailand) Ltd., a company incorporated in Thailand on August 26, 2003, and a subsidiary of our Company.

“OMS (Malaysia Holding)” means OMS Oilfield Holdings Sdn. Bhd., a company incorporated in Malaysia on July 4, 1977, and a subsidiary of our Company.

“OMS (Malaysia OpCo)” means OMS Oilfield Services Sdn. Bhd., a company incorporated in Malaysia on August 19, 1980, and a subsidiary of our Company.

“OMS (Brunei)” means P.Y. Oiltools Sdn. Bhd., a company incorporated in Brunei on March 15, 1999, and a subsidiary of our Company.

“OMS (Indonesia)” means PT OMS Oilfield Services., a company incorporated in Indonesia on April 5, 2001 and a subsidiary of our Company.

“Ordinary Shares” means the ordinary shares of the Company, US$0.0001 par value per share, and entitled to one (1) vote per share.

“SAR” means the Saudi Riyal, the lawful currency of Saudi Arabia.

“SEC” or “Securities and Exchange Commission” means the United States Securities and Exchange Commission.

“Securities Act” means the U.S. Securities Act of 1933, as amended.

“Singapore Companies Act” means the Companies Act 1967 of Singapore, as amended, supplemented or modified from time to time.

“S$” or “SGD” or “Singapore Dollars” means Singapore dollar(s), the lawful currency of Singapore.

“THB” means the Thai Baht, the lawful currency of Thailand.

“WSH” means the Workplace Safety and Health Council of Singapore, a statutory body under the MOM.

“US$,” “$” or “USD” or “United States Dollars” means United States dollar(s), the lawful currency of the United States of America.

OMS Energy Technologies Inc. is a holding company with operations conducted through its operating subsidiaries in Singapore, Saudi Arabia, Indonesia, Malaysia, Brunei and Thailand. The reporting currency of the Company is U.S. dollars. Assets and liabilities denominated in foreign currencies are translated at year-end exchange rates, income statement accounts are translated at average rates of exchange for the year and equity is translated at historical exchange rates. Any translation gains or losses are recorded in other comprehensive income (loss). Gains or losses resulting from foreign currency transactions are included in net income (loss). For the fiscal year ended March 31, 2026, currency translations to U.S. Dollars (US$) use the following rates unless otherwise noted:

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Singapore Dollar (S$): Spot rate of S$1.2860 or average rate of S$1.2870 per US$1.00

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Malaysia Ringgit (MYR): Spot rate of MYR4.0490 or average rate of MYR4.1452 per US$1.00

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Saudi Riyal (SAR): Spot rate of SAR3.7530 or average rate of SAR3.7512 per US$1.00

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Thai Baht (THB): Spot rate of THB32.5850 or average rate of THB32.2850 per US$1.00

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Indonesian Rupiah (IDR): Spot rate of IDR16,994.50 or average rate of IDR16,603.00 per US$1.00

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