INFOCUS GROUP HOLDINGS LIMITED — Earnings Release 2021

Aug 26, 2021

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APPENDIX 4E

Preliminary final report for the year ended 30 June 2021 as required by ASX listing rule 4.3A.

COMPANY DETAILS

Frugl Group Limited ACN 096 870 978

Reporting period: for the 52 weeks ended 30 June 2021 Previous reporting period: for the 52 weeks ended 30 June 2020

RESULTS FOR ANNOUNCEMENT TO THE MARKET

RESULTS FOR ANNOUNCEMENT TO THE	MARKET
(All comparisons toyear ended 30 June 2021)	$	Up/down	Movement%
Revenuesfromordinary activities	891,688	down	33%
Lossfromcontinuing operations after tax	(1,477,393)	up	8%
Profit fromdiscontinued operations after tax	247,143	up	100%
Net lossfor the yearattributabletomembers	(1,230,250)	down	11%

For further explanation of the statutory figures provided above refer to the accompanying annual report for the year ended.

For a review of the operations and activities for the year ended 30 June 2021, please refer to the Review of Operations contained on pages 10 – 16 in the annual report.

DIVIDEND INFORMATION

No dividends have been declared or paid during or since the end of the year to 30 June 2021 (2020: Nil).

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30 June 2021 30 June 2020 Net tangible assets per security – continuing 0.0010 (0.0057) Net tangible assets per security – discontinued - -

STATEMENT OF COMPREHENSIVE INCOME WITH NOTES TO THE STATEMENT

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

• Consolidated Statement of Comprehensive Income

• Notes to the financial statements.

BALANCE SHEET WITH NOTES TO THE STATEMENT

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

• Consolidated Balance Sheet

• Notes to the financial statements

STATEMENT OF CASH FLOWS WITH NOTES TO THE STATEMENT

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

• Consolidated Statement of Cash Flows

• Notes to the financial statements

STATEMENT OF CHANGES IN EQUITY

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

• Consolidated Statement of Changes in Equity

• Notes to the financial statements

AUDIT

The financial statements have been audited and an unmodified opinion with a material uncertainty related to going concern has been issued (refer to Note 2.1.3 to the financial statements section in the Annual Report where the directors have addressed this matter).

ENTITIES OVER WHICH CONTROL HAS BEEN GAINED DURING THE PERIOD

Not applicable.

DETAILS OF ASSOCIATES AND JOINT VENTURES

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

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• Note 2 of the consolidated financial statements

ANY OTHER SIGNIFICANT INFORMATION NEEDED BY AN INVESTOR TO MAKE AN INFORMED ASSESSMENT OF THE GROUP’S FINANCIAL PERFORMANCE AND FINANCIAL POSITION

All significant information has been included elsewhere in this document or in the Annual Report for the year ended 30 June 2021.

COMMENTARY ON THE RESULTS

The Appendix 4E should be read in conjunction with the Annual Report for the year ended 30 June 2021, specifically:

• • Directors’ Report and Operating and Financial Review sections

FRUGL GROUP LIMITED | 2021 APPENDIX 4E

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