Investor Presentaiton

Key risks (continued) > General risks Investment in capital markets The price of Costa Shares on the ASX may rise or fall due to numerous factors, including: I. II. III. Australian and international general economic conditions, including inflation rates, the level of economic activity, interest rates and currency exchange rates; tensions and acts of terrorism in Australia and around the world; and investor perceptions in the local and global markets for listed securities. Costa Shares may trade below the offer price and no assurances can be given that Costa's market performance will not be materially adversely affected by any such market fluctuations or factors. Neither Costa, nor any of its directors or any other person, guarantees Costa's market performance. Changes to accounting standards Australian accounting standards are set by the Australian Accounting Standards Board (AASB). Changes to accounting standards issued by the AASB could materially adversely affect Costa's reported results in any given period or Costa's financial condition from time to time. Tax changes Any change to the taxation of shares (including the taxation of dividends) and the taxation of companies (including the existing rate of company income tax) may adversely impact on Costa shareholder returns, as may a change to the tax payable by Costa shareholders in general. Any other changes to Australian tax law and practice that impact Costa, or the agriculture industry generally, could also have an adverse effect on Costa shareholder returns. General economic risks The operating and financial performance of Costa is influenced by a variety of general economic and business conditions, including inflation, interest rates and exchange rates, supply and demand, industrial disruption, access to debt and capital markets and government fiscal, monetary and regulatory policies. Changes in general economic conditions could adversely impact the operating and financial performance of Costa. Risks in connection with the Offer Funding and underwriting risk Costa intends to fund the Acquisition in part through the funds raised under the Offer. Costa has entered into an underwriting agreement under which the underwriter has agreed to underwrite the Offer. If certain conditions are not satisfied or certain customary termination events occur, the underwriter may terminate the underwriting agreement. These events include, but are not limited to, the following: Costa is removed from the official list of the ASX or its shares are delisted or suspended from quotation; *a material statement contained in the Offer materials is or becomes misleading or deceptive (including by omission); there is a delay in the Offer timetable; * there is a material adverse change, or an event occurs which is likely to give rise to a material adverse change, in the assets, liabilities, financial position, results, condition, operations or prospects of the Costa group from the position fairly disclosed by Costa to ASX before the date of the underwriting agreement or in the Offer announcements; certain material contracts to which Costa is a party are breached, terminated or amended; certain market disruption or hostility events occurring; * Costa contravenes its legal obligations; ASIC issues proceedings, or commences a formal investigation into the Offer, or * an application for an order is made to a government agency in connection with the Offer; Costa or any of its directors engage in any fraudulent conduct or activity; a director of Costa is charged with certain indictable offences; or * a change in the CEO, the CFO or the board of directors occurs. Costa Group Holdings Limited African Blue Driscoll's Kes Kersama Only the Finest Berries" lady fingers Morocco's nest bluebe LOVACADO. Aussie avos. From Costa. MUSH BOOM! Perino Vitor itor AUSTRALIA'S BEST 50 AUSTRALIA'S BEST 50 NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES TO THE RESCUE

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