1HCY21 Results Presentation

- Explanation of certain non-IFRS operating measures Appendix - Term Transacted Sales 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. Material Items EBITDA before SGARA (EBITDA-S) Net Profit after Tax before SGARA (NPAT-S) 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 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. 1HCY21 Results Presentation African Blue Driscoll's Kalady fingers LOVACADO. Aussie avos. From Costa. Morocco's finest blueberries Only the Finest Berries" MUSH BOOM! TO THE RESCUE Perino 2.PH. Vitor AUSTRALIA'S BEST > itor AUSTRALIA'S BEST 44

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