COLLABORATION AND LONG-TERM THINKING WILL SHAPE THE FUTURE

APPROVAL OF THE SUMMARISED FINANCIAL STATEMENTS

The preparation of the Summarised Consolidated Financial Statements that fairly represent the results of the Group in accordance with the Companies Act and IFRS is ultimately the responsibility of the Board. The Board also ensures an independent audit of the Summarised Consolidated Financial Statements by the external auditors.

PREPARATION OF THE SUMMARISED FINANCIAL STATEMENTS

Basis of preparation

The Summarised Consolidated Financial Statements have been prepared in accordance with the minimum requirements of IAS 34 Interim Financial Reporting, the SAICA Financial Reporting Guides as issued by the Accounting Practices Committee, Financial Reporting Pronouncements as issued by the Financial Reporting Standards Council and the Companies Act of South Africa requirements applicable to Summarised Financial Statements.

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COMPLIANCE STATEMENT BY THE GROUP COMPANY SECRETARY

The Group Company Secretary of Grindrod Limited certifies that, in terms of section 88(2) of the Companies Act No.71 of 2008, as amended, the Company has lodged with the Companies and Intellectual Property Commission of South Africa all such returns and notices as are required of a public company in terms of this Act and that all such returns are true, correct and up to date in respect of the financial year ended 31 December 2022.

Summarised
financial statements

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