POINTERRA LIMITED — Interim / Quarterly Report 2014

Feb 26, 2014

Appendix 4D

INTERIM FINANCIAL REPORT

FOR THE HALF YEAR ENDED 31 DECEMBER 2013

SOIL SUB TECHNOLOGIES ABN 078 388 155

1. Company details

SOIL SUB TECHNOLOGIES LIMITED

ABN or equivalent company reference Financial period ended (‘current period’) 078 388 155 31 December 2013 2. Results for announcement to the market	Financial period ended (‘previous period’)
	31 December 2012
2.1. Revenue Down 2.2. Profit (loss) after tax Down 2.3. Net profit (loss) for the period attributable to members Down	97% to 764 89% to (434,458) 89% to (434,458)
2.4. Dividends It 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 be understood. The company is performing research and development into the patent to arrive at a marketable soil substitute product Nutrimix. In addition, the company is also assessing other investment opportunities unrelated to the Nutrimixproduct.

3. NTA Backing

3. NTA Backing
	Current Period		Previous Corresponding Period
Net tangible asset backing per ordinary security	$0.0002		$0.02
4. Control gained over entities
Name of entity (or group of entities)		N/A

SOIL SUB TECHNOLOGIES ABN 078 388 155

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Appendix 4D

HALF YEAR REPORT FOR THE PERIOD ENDED 31 DECEMBER 2013

Date control gained N/A

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 2013 financial statements:

“The Company has recorded intangible assets related to Licences and Patents with a carrying value of $532,634 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.”

Sign here:

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Date: 27 February 2014

Guy Le Page

Print name: ____

SOIL SUB TECHNOLGIES LIMITED ABN 078 388 155

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