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 Key Risks - - General Investment Risks and Risks Associated with the Entitlement Offer 66 Key Risk Non-renounceable entitlement offer and future dilution risk Share price and liquidity Underwriting risk Summary Entitlements cannot be traded on ASX or privately transferred. Eligible shareholders who do not take up all of their entitlements under the Entitlement Offer will have their percentage shareholdings in Sigma diluted. Shareholders may also have their investment diluted by future capital raisings by Sigma. While Sigma will be subject to the constraints of ASX Listing Rules regarding the percentage of its capital it is able to issue within a 12-month period (other than where exceptions apply), shareholders may be diluted as a result of such fundraisings and may experience a loss in value of their equity as a result of such issues of shares and fundraisings. Sigma is subject to the general market risks inherent in all securities traded on a stock exchange. The market price for Sigma's shares may fluctuate over time as a result of a number of factors, including it financial performance and prospects, prevailing market conditions, commodity prices and foreign exchange movements, general investor sentiment, inflation, geo-political conditions, fiscal policy and interest rate rises, as well as the liquidity and volume of the shares being bought or sold at any point in time. Sigma's shares may therefore rise above or below the current share price, or the Offer Price, depending on its financial performance and various other factors which are outside of its control. The Entitlement Offer is fully underwritten by Goldman Sachs Australia Pty Ltd (Underwriter) pursuant to the terms of the underwriting agreement between Sigma and the Underwriter summarised in Appendix G of this presentation (Underwriting Agreement. Under the Underwriting Agreement, the Underwriter has agreed to manage and underwrite the Entitlement Offer, subject to the terms and conditions of that agreement. If certain conditions are not satisfied or certain customary termination events occur, the Underwriter may terminate the underwriting agreement. Those termination events are summarised in Appendix G of this presentation. Termination of the Underwriting Agreement would have an adverse impact on the amount of proceeds raised under the underwritten components of the Entitlement Offer or result in the Entitlement Offer not proceeding at all. If the Underwriting Agreement is terminated, this could result in Sigma not having access to sufficient capital to fund its near term working capital requirements or its business initiatives. In this event, Sigma would need to seek alternative sources of funding, which may result in Sigma incurring additional costs (for example, by way of interest payments on debt) and/or restrictions being imposed on the manner in which Sigma conducts its business and deals with its assets (for example, by way of restrictive covenants binding upon Sigma). There is no guarantee that alternative funding could be sourced on terms satisfactory to Sigma or at all. Failure to source alternative funding could result in Sigma being unable to perform its obligations under the CWG Supply Agreement. Any of these outcomes could have a material adverse impact on Sigma's financial position, prospects and reputation.
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