Investor Presentaiton

Peak SINCE 1954 One serving only gives a portion of RDI of energy Isce nutritional table). Multiple servings advised. Peak Protein Breakfast Keeps You Going Notes to the Financial Statements For the year ended 31 December 2020 Page 1 Reporting Entity 56 2 Basis of Preparation 56 3 Significant Accounting Policies 56 4 5 Use of Judgements and Estimates Revenue 68 70 6 Finance Income and Finance Cost 71 7a Analysis of Expenses by Nature 71 7b Profit Before Taxation 72 7c Rent of Premises 72 8 Other Income 72 9 Personnel Expenses 73 10 Income Taxes 75 11 Earnings Per Share 76 56 12 Property, Plant and Equipment 77 13 34 Right of Use Asset 79 14 Biological Assets 80 15 Intangible Assets 80 16 Prepayments 81 17 Deferred Tax Liabilities 81 18 Inventories 82 19 Trade and Other Receivables 82 20a Derivatives 82 20b Cash and Cash Equivalent 83 21 Capital and Reserves 83 22 Employee Benefit Liabilities 84 23 Trade and Other Payables 87 24a Current Loans and Borrowings 88 24b Non Current Loans and Borrowings 88 25 Lease Liabilities 88 26 Financial Risk Management and Financial Instruments 89 27 Operating Leases 94 28 Contingencies 94 Peak 29 Related Parties 95 30 Subsequent Events 96 Reach for your Peak FrieslandCampina WAMCO Nigeria PLC 55

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