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Investor Presentaiton

ELDERS LIMITED Cost Drivers Disciplined focus on cost management in FY24 Costs ($m) FY22 Costs 420.6 People 11.8 Motor Vehicles 4.8 194 Underlying Cost Base ($m) 227 223 225 Commentary FINANCIAL RESULTS People: 65 additional FTE (29 graduates, 36 network and business growth) Wage growth Offset by lower performance incentives Motor Vehicles: FY22 FY23 " H1 H2 " 61 additional motor vehicles (non-acquisition) Rising fuel costs Property and 3.2 Lease Costs Depreciation and 0.5 Amortisation¹ " Costs held flat from FY22 H2 to FY23 H2 +7% IT Costs 0.8 Acquisitions Transformational 1. 2. Projects 9.6 " 3.2 Operating and 2 (6.4) Other Expenses FY23 Costs 448.2 Discretionary spend has been controlled through tighter management of internal travel and entertainment, as well as reliance on external consultants Acquisitions: " Nine acquisitions in FY23 94 additional FTE 52 additional motor vehicles Commitment to controlled cost base in FY24, despite inflationary cost environment, organic growth and transformational project spend Transformational Projects: Systems Modernisation +$1.2m, including +7 FTE Elders Wool Handling +$2.0m, including +18 FTE Operating and Other Expenses " Continued focus on discretionary spend Depreciation on property, plant and equipment only. Depreciation on ROU is included within Property and Lease Costs Includes Consulting, Advertising, Insurance, Legal Costs etc. 22
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