PRAEMIUM LIMITED — Annual Report 2021

Aug 15, 2021

Rule 4.3A

Appendix 4E

Preliminary Final Report – Results for Announcement to the Market

Name of entity
PRAEMIUM LIMITED

ABN

74 098 405 826

1. Reporting period:

Report for the financial year ended:	30 June 2021
Previous corresponding period is the financial year ended:	30 June 2020

2. Results for announcement to the market:

Revenues from ordinary activities (item 2.1)	up	29.3% to	$64,869,420
Net Profit before income taxexpense		down 58.4% to	$3,332,032
Profitfrom ordinary activities after tax attributableto members (item 2.2)	down		68.4% to $1,536,087
NetProfitfor the period attributable to members(item 2.3)	down	64.8%	to$1,647,889

Dividends (item 2.4)	Amount persecurity	Franked amountper security
Interim dividend	-cents	-cents
Final dividend	-cents	-cents
Record date for determining entitlements to the dividend (item 2.5)

Brief explanation of any of the figures reported above necessary to enable the figures to be understood (item 2.6):

3. Statement of Comprehensive Income

Refer attached audited financial report

4. Statement of Financial Position

Refer attached audited financial report

5. Statement of Changes in Equity

Refer attached audited financial report

6. Statement of Cash Flows

Refer attached audited financial report

7. Dividends (item 7):

	Date of payment	Total amount of dividend
Interim dividend-year ended 30 June 2021	N/A	$0.00
Final dividend-year ended 30 June 2021	N/A	$0.00

Amount per security

	Amountpersecurity	Franked amount persecurity	Amount per security of foreignsourced dividend
Total dividend: Current Year	-	-	-
	cents	cents	cents
Total dividend: Previous Year	-	-	-
	cents	cents	cents

8. Details of dividend or distribution reinvestment plans in operation are described below (item 8):

Not applicable.

The last date(s) for receipt of election notices for participation in the dividend or distribution reinvestment plan Not applicable.

9. Statement of retained earnings (item 9)

Consolidated Entity	2021	2020
Balance at the beginning of the year	(39,912,140)	(44,775,507)
Net profit (loss) attributable to members of the parent entity	1,536,087	4,863,366
Adjustment on introduction to Australian Equivalent to IFRS
Total available for appropriation
Dividends paid
Lapsing of Options		1
Balance at end of year	(38,376,053)	(39,912,140)

10. Net tangible assets per security (item10**)**

	Current period	Previouscorresponding period
Net tangible asset backing per ordinary security	$0.033	$0.045

11. Details of entities over which control has been gained or lost during the period: (item 11)

Control gained over entities/acquisitions

Name of entities	Date(s) of gain of control
Powerwrap Limited	4 September 2020
MWH Capital PtyLimited	4 September 2020

Loss of control of entities/Disposals

Name of entities	Date(s) of loss of control
Not applicable

12. Details of associates and joint venture entities (item 12)

Name of associate or joint venture entity (item 12.1)	% Securities held (item 12.2)
Notapplicable

Aggregate share of profits (losses) of associates and joint venture entities (item 12.3): Not applicable

13. Details significant information relating to the entity's financial performance and financial position.

Refer attached audited financial report

14. This item relates to foreign entities and is not applicable to the company (item 14): Not applicable

15. Commentary on the results for the period (item 15).

Refer attached audited financial report for detailed commentary on the results for the period.

Basis of Preparation

This preliminary final report has been prepared in accordance with ASX Listing Rule 4.3A and the disclosure requirements of ASX Appendix 4E. The preliminary financial report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards, including Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board and the Corporations Act 2001.

The preliminary financial report covers the consolidated group of Praemium Limited and its controlled entities. Praemium Limited is a listed public company, incorporated and domiciled in Australia. The preliminary financial report of Praemium Limited and its controlled entities complies with all International Financial Reporting Standards (IFRS) in their entirety.

Reporting Basis and Conventions

The preliminary financial report has been prepared on an accruals basis and is based on historical costs modified by the revaluation of selected non-current assets, and financial assets and financial liabilities for which the fair value basis of accounting has been applied.

15. Audit of the financial report (item 15) Refer attached audited financial report.

16. Are the audited accounts subject to review and are subject to dispute or qualification? (Item 16) No.

Sign here: Date: 16 August 2021

Print name: Paul Gutteridge (CFO & Company Secretary)