FY23 Full-Year Results Presentation

Regis Healthcare Limited | FY23 Full-Year Results Presentation Appendix E: Deregulation of Operational Places As a result of the Australian Government's decision to discontinue operational places from 1 July 2024, and in accordance with Accounting Standards and the guidelines issued by the Australian Securities and Investments Commission ("ASIC"), Regis has reassessed and commenced amortising the value of operational places from 1 October 2021 on a straight-line basis over their remaining economic life to 30 June 2024. This has resulted in a before tax amortisation expense in the profit and loss for the full-year ended 30 June 2023 of $81.4 million with no impact to the cash flows of the Group Consolidated Statement of Profit or Loss - For the year ended 30 June 2023 $ millions Amortisation of operational places Reversal of related deferred tax liability Impact on Profit/(Loss) after tax for the Period FY23 (81.4) FY22 (61.0) 24.4 18.3 (57.0) (42.7) - 28 - regis healthcare

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