Investor Presentaiton

Appendix Explanation of certain non-IFRS operating measures - > Term Transacted Sales Material Items EBITDA before SGARA (EBITDA-S) Net Profit after Tax before SGARA (NPAT-S) Definition Transacted Sales is used by management as a key measure to assess Costa's sales and marketing performance and market share. Transacted Sales represent the aggregate volume of sales in which Costa is involved in various capacities (including sales of third party-grown produce marketed by Costa under agency arrangements), as well as royalty income. Transacted Sales are not considered by Costa to be a revenue measure. There are material differences between the calculation of Transacted Sales and the way in which revenue is determined under AAS. Transacted Sales comprise: • statutory revenue. • gross invoiced value of agency sales of third-party produce. • 100% of Driscoll's Australia Partnership sales after eliminating Costa produce sales to the Driscoll's Australia Partnership. Prior to the formation of Driscoll's Australia in 2010, all of Costa's domestic sales and marketing activities for the berry category were managed by Costa. Transaction and integration costs incurred on the acquisition of KW Orchards, 2PH Farms and Select Fresh. Earnings before Interest, Tax, Depreciation & Amortisation, the fair value movements in biological assets (SGARA) and Material Items. Net profit after tax attributable to shareholders but excluding the after-tax impact of the fair value movements in biological assets (SGARA) and Material Items. CY21 Results Presentation African Blue Monoon's nest hiebesies Driscoll's Klady fingers Only the Finest Berries LOVACADO. Aussie avos. From Costa. MUSH BOOM! TO THE RESCUE Perino 2.P.H. Vitor AUSTRALIA'S BEST itor AUSTRALIA'S BEST 51

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