Sigma and CWG Merger Risks and Management Overview slide image

Sigma and CWG Merger Risks and Management Overview

NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES Sigma Equity Raising Details . Fully underwritten 1 for 1.85 pro-rata accelerated non-renounceable entitlement offer to raise gross proceeds of approximately $400 million Offer size and structure Approximately 572.6 million new Sigma ordinary shares to be issued under the Entitlement Offer, equivalent to approximately 54.1% of existing shares on issue Offer price • Entitlement Offer price of $0.70 per New Share (Offer Price), representing a: • 8.2% discount to Sigma's last traded price of $0.7625 on Wednesday, 6 December 2023; and • 5.5% discount to the theoretical ex-rights price (TERP) of $0.74061 Use of proceeds • • Proceeds from the Entitlement Offer will be used to fund increased working capital requirements in relation to the recently announced Chemist Warehouse supply contract (commencing 1 July 2024) and progress business growth initiatives including the roll-out of Sigma's private label range and investment in the pharmacy brand strategy In the event the Proposed Merger proceeds to completion, and to the extent the proceeds have not been applied to fund working capital needs and new business initiatives - some of the net proceeds from the Entitlement Offer may instead be used to partially fund the cash consideration to CWG shareholders Record date • 7:00pm (AEDT) on Wednesday, 13 December 2023 (Record Date) 37 Notes: 1. TERP is the theoretical price at which Sigma shares should trade immediately following the ex-date for the Entitlement Offer. TERP is calculated by reference to Sigma's last traded price of $0.7625/sh on 6 December 2023, being the last trading day prior to the announcement of the Entitlement Offer. TERP is a theoretical calculation only and the actual price at which Sigma shares trade immediately after the ex-date of the Entitlement Offer will depend on many factors and may not be equal to TERP
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