Sigma and CWG Merger Risks and Management Overview
Important Notice and Disclaimer
Financial data
All dollar values are in Australian dollars (A$ or AUD) unless stated otherwise. This Presentation includes certain historical financial information of Sigma as at 31 July 2023 or certain financial information of CWG as at 30 June 2023 unless
stated otherwise (Financial Information). The Financial Information has been included in this Presentation in relation to the Offer and should not be used for any other purpose. The Financial Information is intended to present investors with
information to assist them in understanding the underlying historical financial position of Sigma. The directors of Sigma (the Directors) are responsible for the preparation and presentation of the Financial Information.
Please see the notes to page 42 for details about the basis of preparation of the aggregated financial information contained on that page and which is used throughout this presentation. The aggregated financial information is not pro-forma
financial information of the merged group.
The Financial Information is presented in an abbreviated form insofar as it does not include all the presentation and disclosures, statements or comparative information as required by Australian Accounting Standards and other mandatory
professional reporting requirements applicable to general purpose financial reports prepared in accordance with the Corporations Act.
Certain financial measures included in this Presentation are (i) "non-IFRS financial information" under ASIC Regulatory Guide 230: "Disclosing non-IFRS financial information" and (ii) non-GAAP financial measures under Regulation G of the
U.S. Securities Exchange Act of 1934, as amended. These measures include earnings before interest and taxes (EBIT), EBIT margin and earnings before interest, taxes, depreciation and amortisation (EBITDA). While Sigma believes that this
non-IFRS financial information provide, and these non-GAAP financial measures provide, useful information to users in measuring the financial performance and conditions of Sigma and CWG, non-IFRS and non-GAAP financial measures do
not have standardised meanings prescribed by AAS or International Financial Reporting Standards (IFRS), may not be comparable to the calculation of similar measures of other companies and, as presented, may not be permissible in a
registration statement under the U.S. Securities Act. Therefore, you should not place undue reliance on any non-IFRS financial information or non-GAAP financial measures included in this Presentation or construe them as alternatives to other
financial measures determined in accordance with AAS or IFRS
A number of figures, amounts, percentages, estimates, calculations of value and fractions in this Presentation are subject to the effect of rounding.
Future performance and forward looking statements
This Presentation contains certain "forward-looking statements" that are based on management's beliefs, assumptions and expectations and on information currently available to management. The words "expect", "likely", "should", "could",
"may", "will", "aim", "intend", "propose", "believe", "opinion", "consider", "predict", "plan", "scenario", "project", "outlook", "guidance", "forecast", "anticipates", "target" "estimate" and other similar expressions within the meaning of securities laws
of applicable jurisdictions are intended to identify forward-looking statements.
Investors are strongly cautioned not to place undue reliance on forward-looking statements, particularly in light of the current economic and geo-political climate and dynamic interest rate environment. Any forward-looking statements, opinions
and estimates in this Presentation speak only as of the date of this Presentation and are based on assumptions and contingencies subject to change without notice, as are statements about market and industry trends, projections, guidance
and estimates. Any such statements contained in this Presentation are not indications, guarantees or predictions of future performance and involve known and unknown risks, contingencies and uncertainties and other factors, many of which
are beyond the control of Sigma, CWG and their respective directors and management, and may involve significant elements of subjective judgment and assumptions as to future events, which may or may not be correct. This includes
statements about market and industry trends, which are based on interpretations of current market conditions.
No representation, warranty or assurance (express or implied) is given or made in relation to any forward-looking statement by any person (including Sigma or any of its advisers). In particular, no representation, warranty or assurance (express
or implied) is given that the occurrence of the events expressed or implied in any forward-looking statements in this Presentation will actually occur. Actual operations, results, performance, targets or achievement may vary materially from any
projections and forward-looking statements and the assumptions on which those statements are based. Except as required by law or regulation (including the ASX Listing Rules), Sigma disclaims any obligation or undertaking to update
forward-looking statements in this Presentation to reflect any changes in expectations in relation to any forward-looking statement or change in events, circumstances or conditions on which any statement is based.
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