SECURITIES AND EXCHANGE COMMISSIONSEC FORM 17-Q

QUARTERLY REPORT PURSUANT TO SECTION 17 OF THE SECURITIES
REGULATION CODE AND SRC RULE 17(2)(b) THEREUNDER

1. For the quarterly period ended

Sep 30, 2026

2. SEC Identification Number

AS094-8678

3. BIR Tax Identification No.

003-978-254-000

4. Exact name of issuer as specified in its charter

WATERFRONT PHILIPPINES, INCORPORATED

5. Province, country or other jurisdiction of incorporation or organization

CEBU, PHILIPPINES

6. Industry Classification Code(SEC Use Only)

7. Address of principal office

NO. 1 WATERFRONT DRIVE, OFF SALINAS DRIVE, LAHUG, CEBU CITY Postal Code 6000

8. Issuer's telephone number, including area code

0322326888

9. Former name or former address, and former fiscal year, if changed since last report

NOT APPLICABLE

10. Securities registered pursuant to Sections 8 and 12 of the SRC or Sections 4 and 8 of the RSA

Title of Each Class	Number of Shares of Common Stock Outstanding and Amount of Debt Outstanding
COMMON SHARES – P1.00 par value	2,498,991,753

11. Are any or all of registrant's securities listed on a Stock Exchange?

Yes

No

If yes, state the name of such stock exchange and the classes of securities listed therein:

The Philippine Stock Exchange/ Common Shares

12. Indicate by check mark whether the registrant:

(a) has filed all reports required to be filed by Section 17 of the SRC and SRC Rule 17 thereunder or Sections 11 of the RSA and RSA Rule 11(a)-1 thereunder, and Sections 26 and 141 of the Corporation Code of the Philippines, during the preceding twelve (12) months (or for such shorter period that the registrant was required to file such reports)

Yes

No

(b) has been subject to such filing requirements for the past ninety (90) days

Yes

No

The Exchange does not warrant and holds no responsibility for the veracity of the facts and representations contained in all corporate disclosures, including financial reports. All data contained herein are prepared and submitted by the disclosing party to the Exchange, and are disseminated solely for purposes of information. Any questions on the data contained herein should be addressed directly to the Corporate Information Officer of the disclosing party.

Waterfront Philippines, IncorporatedWPI

PSE Disclosure Form 17-2 - Quarterly Report References: SRC Rule 17 and
Sections 17.2 and 17.8 of the Revised Disclosure Rules

For the period ended	Sep 30, 2026
Currency (indicate units, if applicable)	PESO

Balance Sheet

	Period Ended	Fiscal Year Ended (Audited)
	Sep 30, 2026	Dec 31, 2025
Current Assets	3,279,285,902	2,703,747,062
Total Assets	24,776,662,936	24,590,595,007
Current Liabilities	1,987,237,800	1,640,643,532
Total Liabilities	8,005,063,878	7,983,511,950
Retained Earnings/(Deficit)	3,721,970,532	3,535,033,826
Stockholders' Equity	16,771,599,058	16,607,083,057
Stockholders' Equity - Parent	13,918,769,470	13,723,501,891
Book Value per Share	5.57	5.49

Income Statement

	Current Year (3 Months)	Previous Year (3 Months)	Current Year-To-Date	Previous Year-To-Date
Gross Revenue	497,878,091	525,765,847	1,486,418,168	1,568,157,509
Gross Expense	400,565,266	451,521,976	1,257,340,993	1,355,713,205
Non-Operating Income	36,973,750	122,033,097	108,326,945	332,613,620
Non-Operating Expense	56,791,826	168,154,690	240,793,482	429,543,096
Income/(Loss) Before Tax	97,312,824	74,243,871	229,077,175	212,444,304
Income Tax Expense	15,012,169	11,563,243	20,650,664	23,240,732
Net Income/(Loss) After Tax	82,300,655	62,680,628	208,426,511	189,203,572
Net Income Attributable to Parent Equity Holder	96,013,012	64,662,475	235,594,817	189,203,572
Earnings/(Loss) Per Share (Basic)	0.03	0.02	0.09	0.07
Earnings/(Loss) Per Share (Diluted)	0.03	0.02	0.09	0.07

	Current Year (Trailing 12 months)	Previous Year (Trailing 12 months)
Earnings/(Loss) Per Share (Basic)	0.03	0.03
Earnings/(Loss) Per Share (Diluted)	0.12	-0.05

Other Relevant Information
Please see attached signed 17Q3 Form