Boyd Group

On March 17, 2026, the BGSI Board of Directors declared a cash dividend for the first quarter of 2026 of C$0.156 per common share.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

The dividend was paid on April 28, 2026 to common shareholders of record at the close of business on March 31, 2026.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

On June 17, 2026, the BGSI Board of Directors declared a cash dividend for the second quarter of 2026 of C$0.156 per common share.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

The dividend was paid on July 29, 2026 to common shareholders of record at the close of business on June 30, 2026.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

The actual cost for these expenditures agrees with the original estimate The project and realization of synergies are completed according to the estimated timeline No other new requirements are identified or required during the period All identified costs are required during the period BGSI may identify additional expenditure needs that were not originally anticipated BGSI may identify expenditure needs that were originally anticipated; however, are no longer required or required on a different timeline Stated objective to gradually increase dividends over time.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

dollars) 2026 2025 2026 2025 Sales $ 1,013,652 $ 780,407 $ 2,010,328 $ 1,558,730 Less: Sales from locations not in the comparative period (211,748) (465) (421,675) (6,276) Sales from under-performing facilities closed during the period (377) (1,240) Foreign exchange (32) (2,924) Same-store sales (excluding foreign exchange) $ 801,872 $ 779,565 $ 1,585,729 $ 1,551,214 10 Dividends BGSI declared dividends of C$0.156 per share in each of the first and second quarter of 2026 (2025 - C$0.153).

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

Given the inherent monthly and quarterly variability the Company evaluates same-store sales over longer periods and does not view any single period as indicative of sustainable market share expansion or multi-year strategic targets.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

3 Boyd remains focused on strengthening its position as a leading direct repair program multi-shop operator by deepening insurer relationships, improving opportunity capture and capacity utilization, and expanding its presence in priority markets.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

The Company expects these initiatives to support continued growth and additional share gains.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

While the transition has resulted in some temporary sales disruptions that have continued into the third quarter, initiatives focused on throughput and local market execution are driving revenue on a more profitable foundation.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

Organic expansion is expected to be complemented by single-location acquisitions, supported by the Company s strong balance sheet.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

To date, the Company has not experienced any material impact as a result of tariffs.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

and Canada, respectively (collectively, forward-looking statements ) and therefore subject to various risks and uncertainties.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

Although the Company believes the expectations, plans, intentions, and strategies reflected in these forward-looking statements and the assumptions upon which they are based are reasonable, these statements relate to future events or the Company s future financial performance, and involve known and unknown risks, uncertainties and other factors which are, in some cases, beyond the Company s control.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

If one or more of these risks or uncertainties occur, or if the Company s underlying assumptions prove to be incorrect, actual results may vary significantly from those expressed or implied in such forward-looking statements.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

A number of factors could cause actual results, performance or achievement to differ materially from those discussed or implied in the forward-looking statements, including but not limited to those described under the headings Business Risks and Uncertainties of BGSI s Annual Information Form dated March 17, 2026 for the year ended December 31, 2025 and this MD&A.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026

Readers should refer to the Business Risks and Uncertainties section of BGSI s Annual Information Form dated March 17, 2026 for the year ended December 31, 2025, the Business Risks and Uncertainties and other sections of this MD&A and our other periodic filings with Canadian and U.

SEC original ↗Boyd Group — Earnings release (6-K exhibit)EX-99Aug 12, 2026