Investor Presentaiton
Important Notices and Disclaimer
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Investors should be aware that certain financial measures included in this Presentation are "non-IFRS financial information" under ASIC Regulatory Guide 230. "Disclosing non-IFRS financial information" published by ASIC and also
"Non-GAAP financial measures" within the meaning of Regulation G under the US Securities Exchange Act of 1934 and are not recognised under the AAS or IFRS. Non-IFRS financial information / non-GAAP financial measures in this
Presentation EBITDA-S, EBITDA-SL, NPAT-S and free cash flow. Costa believes the non-IFRS financial information and non-GAAP financial measures provide useful information to users in measuring the financial performance and
condition of Costa. However, investors should note that the non-IFRS financial information and non-GAAP financial measures do not have standardised meanings prescribed by AAS or IFRS. Therefore, the non-IFRS financial
information and non-GAAP financial measures are not a measure of financial performance, liquidity or value under AAS or IFRS and may not be comparable to similarly titled measures presented by other entities, nor should the
information be construed as an alternative to other financial measures determined in accordance with AAS or IFRS. Investors are cautioned, therefore, not to place undue reliance on any non-IFRS financial information or non-GAAP
financial measures included in this Presentation.
FUTURE PERFORMANCE
This Presentation contains certain 'forward looking statements. Forward looking statements can generally be identified by the use of forward looking words such as, 'expect', 'anticipate', 'likely', 'intend', 'should', 'could', 'may', 'predict',
'plan', 'propose', 'will', 'believe', 'forecast', 'estimate', 'target' 'outlook', 'guidance', 'potential' and other similar expressions within the meaning of securities laws of applicable jurisdictions. Forward-looking statements in this Presentation
include statements about the future performance of Costa and 2PH, statements about the expected financial impact and benefits of the acquisition, statements about Costa's plans, objectives and strategies, statements about the
industry and the markets in which Costa and 2PH operate as well as statements about the outcome and effects of the Entitlement Offer and the use of proceeds. Indications of, and guidance on, future earnings and financial position,
distributions and performance, including the 1H21 trading update and the CY21 outlook, are also forward-looking statements. The forward-looking statements contained in this Presentation are not guarantees or predictions of future
performance and involve known and unknown risks and uncertainties and other factors, many of which are beyond the control of Costa, its directors and management, and may involve significant elements of subjective judgement and
assumptions as to future events which may or may not be correct. Refer to the 'Key Risks' section of this Presentation for a summary of certain general and Costa- specific risk factors, as well as risks relating to the acquisition of 2PH,
that may affect Costa. There can be no assurance that actual outcomes will not differ materially from these forward-looking statements. A number of important factors could cause actual results or performance to differ materially from
the forward-looking statements, including the risk factors set out in this Presentation. Investors should consider the forward-looking statements contained in this Presentation in light of those disclosures. No representation or warranty,
express or implied, is made as to the accuracy, likelihood of achievement or reasonableness of any forecasts, prospects, returns or statements in relation to future matters contained in this Presentation. The forward-looking statements
are based on information available to Costa as at the date of this Presentation. Except as required by law or regulation (including the ASX Listing Rules), Costa undertakes no obligation to provide any additional or updated information
whether as a result of new information, future events or results or otherwise. Indications of, and guidance or outlook on, future earnings or financial position or performance are also forward looking statements. To the maximum extent
permitted by law, Costa, the underwriter and each of their respective advisors, affiliates and related bodies corporate, and each of their respective directors, officers, partners, employees and agents ("Extended Parties") disclaim any
responsibility for the accuracy or completeness of any forward-looking statements whether as a result of new information, future events or results or otherwise. Costa disclaims any responsibility to update or revise any forward-looking
statement to reflect any change in Costa's financial condition, status or affairs or any change in the events, conditions or circumstances on which a statement is based, except as required by Australian law.
PAST PERFORMANCE
Past performance and pro forma historical financial information in this Presentation is given for illustrative purposes only and should not be relied on and is not an indication of future performance including future share price information.
Historical information in this Presentation relating to Costa is information that has been released to the market. For further information, please see past announcements released to the ASX.
DETERMINATION OF ELIGIBILITY
Investors acknowledge and agree that determination of eligibility of investors for the purposes of the Institutional Entitlement Offer or the Retail Entitlement Offer is determined by reference to a number of matters, including the legal and
regulatory requirements, logistical and registry constraints and the discretion of Costa and/or the underwriter. Each of Costa, the underwriter and each of their respective Extended Parties disclaim any duty or liability (including for
negligence) in respect of that determination and the exercise or otherwise of that discretion, to the maximum extent permitted by law. The underwriter may rely on information provided by or on behalf of institutional investors in
connection with managing, conducting and underwriting the Entitlement Offer without having independently verified that information and the underwriter does not assume responsibility for the currency, accuracy, reliability or
completeness of that information.
LOVACADO.
Aussie avos. From Costa.
MUSH
BOOM!
TO THE
RESCUE
Perino Vitor
AUSTRALIA'S BEST
itor
AUSTRALIA'S BEST
3
NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES
Costa Group Holdings Limited
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