POINTERRA LIMITED — Interim / Quarterly Report 2013

Feb 27, 2013

Appendix 4D

INTERIM FINANCIAL REPORT

FOR THE HALF YEAR ENDED 31 DECEMBER 2012

SOIL SUB TECHNOLOGIES ABN 078 388 155

1. Company details

SOIL SUB TECHNOLOGIES LTD

ABN or equivalent company referenceFinancial period ended (‘current period’)078 388 15531 December 20122.Results for announcement to the market	Financial period ended (‘previous period’)
	31 December 2011
2.1.RevenueUp2.2.Profit (loss) after taxDown2.3.Net profit (loss) for the period attributable to membersDown	323% to26,94151% to(230,448)51% to(230,448)
2.4.DividendsIt is not proposed to pay dividends.
2.5.Record date for determining entitlements to the final dividend.	N/A
2.6.Brief explanation of any of the figures in 2.1 to 2.4 above necessary to enable the figures to beunderstood.The companyisperformingresearch and development into thepatent to arrive at a marketableproduct.

3. NTA Backing

3.NTA Backing
	Current Period	PreviousCorresponding Period
Net tangible asset backing per ordinary security	$0.0003	$0.002

4. Control gained over entities

Name of entity (or group of entities)	N/A
Date control gained	N/A

SOIL SUB TECHNOLOGIES ABN 078 388 155

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Appendix 4D

HALF YEAR REPORT FOR THE PERIOD ENDED 31 DECEMBER 2012

5. Dividend Reinvestment Plans

The company does not have a dividend reinvestment plan.

6. Details of associates and joint venture entities

There are no associates or joint venture entities.

7. Statement of compliance in regards to audit

If the accounts are subject to audit dispute or qualification, details are described below

The auditors will be including the following qualification into the review report for the 31 December 2012 financial statements:

“The Company has recorded intangible assets related to Licences and Patents with a carrying value of $598,761 which relates to the Company’s Nutrimix products which can be used as a soil substitute. The reasonableness of the carrying value of intangibles is intrinsically linked to the continued operation of the Company into the future and primarily dependent on the economic benefits associated with these assets being realised. Should the Company be able to successfully commercialise this product and derive a sufficient level of income, then the carrying value of the asset may be supported. However, at the date of our report the eventual outcome of these events remains uncertain. As such, we have not been able to obtain sufficient evidence to support the Company’s assessment of the carrying value of these assets.”

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Sign here:

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Date: 28 February 2013

Keong Chan

Print name: Keong Chan______

SOIL SUB TECHNOLGIES ABN 078 388 155

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