Sigma and CWG Merger Risks and Management Overview

Important Notice and Disclaimer 3 Summary information only This Presentation contains summary information about Sigma and CWG and their respective activities, current as at the date of this Presentation. This Presentation is for information purposes only and is not, and does not comprise all of the information which would be required to be disclosed in, a prospectus, product disclosure statement or other disclosure document under Australian law or any other law. The information in this Presentation should be read in conjunction with Sigma's other periodic and continuous disclosure announcements lodged with the Australian Securities Exchange (ASX), which are available at www.asx.com.au under Sigma's ticker code (ASX:SIG). Information in this Presentation is current as at the date of this Presentation (being 11 December 2023, unless otherwise indicated) and remains subject to change without notice. Release or distribution of this Presentation outside Australia The "International Offer Restrictions" in Appendix F of this Presentation are important, as the distribution of this Presentation outside Australia may be restricted by law. By accessing this Presentation you agree to comply with the restrictions in Appendix F. If you are in a jurisdiction that is not listed in Appendix F, then you are not eligible to participate in the Offer. No offers, sales, resales or delivery of any securities referred to in this Presentation or distribution of any material relating to those securities may be made in or from any jurisdiction except in circumstances which will result in compliance with any applicable laws and regulations. Not for release or distribution in the United States This Presentation may not be distributed or released in the United States or to any person acting for the account or benefit of a person in the United States. This Presentation and the information contained herein does not constitute an offer to sell, or the solicitation of an offer to buy, any securities in the United States or any other jurisdiction in which such offer would be illegal. The securities referred to in this Presentation have not been, and will not be, registered under the U.S. Securities Act of 1933, as amended (the Securities Act) or the securities laws of any state or other jurisdiction of the United States, and may not be offered or sold, directly or indirectly, in the United States or to any person acting for the account or benefit of any person in the United States unless the securities have been registered under the Securities Act (which Sigma has no obligation to do or procure) or are offered or sold pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and applicable securities laws of any state or other jurisdiction of the United States. Not an offer This Presentation is not an invitation or offer of securities for subscription, purchase or sale in any jurisdiction. This Presentation is not a prospectus, product disclosure statement or other disclosure document under the Corporations Act or any other law. This Presentation has not been, and will not be, lodged with ASIC or any foreign regulator. The retail component of the Offer will be made on the basis of the information contained a retail offer booklet to be prepared for eligible retail Shareholders in Australia and New Zealand (Retail Offer Booklet). Any eligible retail shareholder in Australia or New Zealand should consider the Retail Offer Booklet before deciding whether to apply for New Shares under the Retail Entitlement Offer. Not investment or financial product advice This Presentation is not financial product or investment advice or a recommendation to acquire Shares or accounting, legal or tax advice and does not and will not form any part of any contract or commitment for the acquisition of Shares. Each recipient of this Presentation should make its own enquiries and investigations regarding all information in this Presentation including but not limited to the assumptions, uncertainties and contingencies which may affect future operations of Sigma and the impact that different future outcomes might have on Sigma. Information in this Presentation is of a general nature, is not intended to be relied upon as advice to investors or potential investors and has been prepared without taking into account the objectives, financial situation or needs of individuals. Before making an investment decision, prospective investors should consider the appropriateness of the information having regard to their own objectives, financial situation and needs and seek financial, legal and taxation advice appropriate to their jurisdiction. Sigma is not licensed to provide financial product advice in respect of the New Shares.

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