Investor Presentaiton

Key risks (continued) ( Liquidity and funding risk Costa may need to access or raise additional financing in the future to fund its operations, to fund acquisitions or meet the cash requirements of its business. There can be no assurance that Costa will be able to obtain additional financing on terms acceptable to it, if at all. Debt financing involves increased fixed payment obligations and may involve arrangements including financial covenants that limit or restrict Costa's ability to take specific actions such as incurring debt, making capital expenditures or declaring dividends. Costa's failure to obtain sufficient funds on acceptable terms, or comply with the terms of those funding facilities, could have a material adverse effect on its business, results of operations and financial condition. Liabilities under anti-corruption laws Costa operates in an international environment including with joint venture partners in Morocco and China (as described above). Furthermore, some of Costa's and Costa's joint venture partners' activities take place in parts of the world that have a risk of corruption to varying degrees, and Costa's operations and joint ventures in those jurisdictions are subject to various anti-corruption laws, including Australian and other foreign anti-corruption laws. While Costa has an Anti-Bribery and Anti-Corruption policy, violations of such laws, including by its joint venture partners or joint venture personnel, can lead to criminal and civil penalties or sanctions under anti-corruption laws in relevant jurisdictions, which, in turn, could adversely affect Costa's reputation or financial position. Industrial instruments, disputes and wage increases Costa uses multiple employment models to meet the needs of growing and harvesting a product that is perishable. This includes using labour hire firms to meet production peaks including harvest periods. Costa has less direct control over employment arrangements for persons employed by labour hire firms than it does over its direct employees and the manner in which such third party labour hire companies provide contracted services. Should the third party labour vendors violate any relevant laws, regulations and industrial instruments in the employment or compensation of workers, or should there be any mistreatment of workers by the third party labour vendors, Costa's reputation may be adversely affected or damaged. In addition, the majority of Costa's employees are covered by enterprise bargaining agreements and other workplace agreements, which periodically require renegotiation and renewal. Disputes may arise in the course of renegotiations which have the potential to lead to strikes and other industrial action, which may disrupt Costa's operations. Any renegotiations could also result in increased labour costs. Work Health and Safety Given the nature of the industry in which Costa operates, Costa's employees are at risk of workplace accidents and incidents. In addition to the potential for harm to any employee, the occurrence of workplace accidents has the potential to harm both the reputation and financial performance of Costa. Expansion project construction Costa's current and future expansion projects depend, in part, on the development and construction of farming sites. Any significant delay in the development and construction of farming sites may place Costa at risk of not meeting its forecasts. A reduction in Costa's yield and/or production volumes in one or more produce categories may have an adverse impact on the financial performance and prospects of Costa. Costa may not be able to execute its growth strategy as planned Costa has developed a growth strategy that includes expansion projects in Australia and through expansion of the farming footprints for the Morocco and China joint ventures. There is a risk that Costa may not be able to effectively execute its growth strategy and may encounter delays in construction or execution, or operational difficulties, which may lead to increased costs and/or strain management resources or have a negative impact on Costa's brand and reputation. As a result, Costa's growth strategies may generate lower than, or later than, expected revenue or incur unforeseen costs. Costa Group Holdings Limited African Blue Morocco's Best Bluebe Only the Finest Berries" Driscoll's Kalady fingers LOVACADO. Aussie avos. From Costa. MUSH BOOM! TO THE NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES RESCUE Perino Vitor itor AUSTRALIA'S BEST AUSTRALIA'S BEST 49 49

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