File: Attachment JEMTEC 2026 Q1 News Release.pdf

JEMTEC INC.TSX-V: JTC

Source: JEMTEC Inc.

FOR IMMEDIATE RELEASE

JEMTEC 2026 Q1 & FINANCIAL UPDATE

Dec 18, 2025, Vancouver - JEMTEC Inc. (TSX-V: JTC) (the "Company") is pleased to provide an update on its performance for the fiscal Quarter ended Oct. 31, 2025 (2026 Q1) and the Companies situation, showing a quarterly profit, no debt, strong liquidity and net worth.

Q1 Revenues Revenues have increased by 9% during the quarter ended October 31, 2025 compared to the quarter ended October 31, 2024. The Company earned revenues on its agreements with Saskatchewan, CSC, interest on cash balances and from private bail clients waiting release from court dates.

Q1 Direct costs During the quarter ended October 31, 2025, direct costs decreased by 17% compared to the quarter ended October 31, 2024 primarily due to the fluctuations in consulting fees, equipment rental and installation, monitoring and activation fees, shipping and other, director fees, and travel.

Q1 Expenses During the quarter ended October 31, 2025, expenses increased by 1% compared to the quarter ended October 31, 2024. Significant fluctuations were recorded in share-based payments, and office.

Q1 Income Tax For the quarter ended October 31, 2025, the Company recognized a current income tax expense of $34,200 (October 31, 2024 - $11,000) and a deferred income tax expense of $Nil (October 31, 2024 - $1,000). The current income tax expense was related to income tax in Canada. The deferred income tax recovery was related to unrecognized deferred tax assets.

Q1 Net Income For the quarter ended October 31, 2025, the Company recorded a net income of $92,955 compared to a net income of $25,525 during the quarter ended October 31, 2024. This increase in net income is primarily associated with the expansion of the Saskatchewan contract, and the decrease in certain expenses.

Q1 Liquidity At October 31, 2025, the Company had cash of $2,713,054 and working capital of $2,522,220. All cash are on deposit with a Schedule I bank in Canada in current or interest accruing accounts.

Eric Caton, President and CEO said, "We are pleased to record a profit and continue the process of reducing expenses and reorganizing our business model with a greater awareness on profitable contracts, we expect the results should show positive returns going forward and we continue to see the Company well positioned to grow its core business". Jemtec has provided a full spectrum of monitoring technologies and services to provincial and federal correctional and border services across Canada since 1987 and in doing so has built a reputation for offering the best technological solutions and support for use in this demanding environment. FORWARD-LOOKING STATEMENTS

This news release contains forward-looking statements, which relate to future events or future performance and reflect management's current expectations and assumptions. Such forward - looking statements reflect management's current beliefs and are based on assumptions made by and information currently available to the Company. Investors are cautioned that these forward- looking statements are neither promises nor guarantees, and are subject to risks and uncertainties that may cause future results to differ materially from those expected. These forward-looking statements are made as of the date hereof and, except as required under applicable securities legislation, the Company does not assume any obligation to update or revise them to reflect new events or circumstances.

- 30 -

For further information contact: Eric Caton, President Phone (877) 929-4559 Fax (877) 929-4198 www.jemtec.ca

Neither the TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.