EBOS Group Limited/Announcement
EBOS Group Limited logo

Acquisition of LifeHealthcare, Equity Raising

M&A9 December 2021EBOHealthcare

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Not for release to US wire services or distribution in the United States


9 December 2021


NZX / ASX Code: EBO


ACQUISITION OF LIFEHEALTHCARE, EQUITY RAISING AND TRADING UPDATE


KEY HIGHLIGHTS

• Acquisition of LifeHealthcare for total consideration of approximately A$1,167 million

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,

representing an enterprise value (EV) of approximately A$1,275 million

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on a 100% basis

• EBOS will acquire 100% of LifeHealthcare’s Australian & New Zealand subsidiaries and 51% of

LifeHealthcare’s Asian subsidiary, Transmedic, with the remaining 49% retained by the

Transmedic co-founders

• LifeHealthcare is one of the largest independent distributors of third party medical devices,

consumables and capital equipment, and inhouse manufactured allograft material in Australia,

New Zealand and South East Asia

• The Acquisition is expected to create one of the region’s leading medical device distribution

companies, providing EBOS with a platform to drive future growth

• Represents EBOS’ first material investment into South East Asia and will enable EBOS to

provide its original equipment manufacturer (OEM) partners with offerings across Australia,

New Zealand and South East Asia

• EBOS anticipates LifeHealthcare will generate A$110 million to A$114 million EBITDA in CY22

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• Acquisition values LifeHealthcare at approximately 11.5x EV / CY22F EBITDA

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• The Acquisition will be fully funded through a combination of non-underwritten retail offer to

raise up to A$100 million

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, a fully underwritten

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placement of approximately A$642 million

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,

A$540 million new term loan debt facilities and approximately 0.7 million new EBOS shares

issued to LifeHealthcare management (approximately $23 million

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)

• EBOS shareholder Sybos Holdings has committed to subscribe for its pro rata equivalent share

of the equity raising

• The Transaction is expected to deliver low double digit percentage EPS accretion in CY22 on a

pro forma basis

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• EBOS has recorded a strong start to FY22 with NPAT growth of over 14% for the four months to

31 October 2021 compared to the prior corresponding period


1

Excludes transaction costs of A$37 million.

2

On a 100% consolidated basis and excludes lease liabilities.

3

On a 100% consolidated basis. See section 7 of the investor presentation for the key risks that may impact LifeHealthcare’s ability to

achieve the CY22 forecast.

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On a 100% consolidated basis. Based on the mid-point of EBOS’ anticipated LifeHealthcare CY22 EBITDA of A$110 million - A$114 million.

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The retail offer will be in the form of a share purchase plan, pursuant to ASX Listing Rules, NZX Listing Rules, applicable ASIC Instruments

and the terms of a Retail Offer booklet, expected to be released on 15 December 2021.

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For further details regarding the nature of the underwriting arrangements, please see section 7 of the investor presentation released to

the ASX and NZX on 9 December 2021.

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If the Acquisition does not complete as a result of a failure to satisfy conditions (or otherwise), EBOS will need to consider alternative

uses for the proceeds of the placement, or ways to return the proceeds to shareholders if suitable alternatives cannot be identified.


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Subject to escrow arrangements. Scrip Consideration to be issued at the Placement Price in A$ based on the AUD NZD exchange rate as

reported by the Reserve Bank of Australia as at 4pm AEDT on 9 December 2021.

9

See section 7 of the investor presentation for the key risks that may impact LifeHealthcare’s ability to achieve the CY22 forecast. EPS

accretion includes LifeHealthcare for a full 12 months and is before amortisation of identifiable intangibles that will be recognised as a

result of the Acquisition. Excludes any impact of shares that may be issued under the Retail Offer.



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ACQUISITION OF LIFEHEALTHCARE

EBOS Group Limited (EBOS)

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has entered into a share purchase agreement to acquire

LifeHealthcare from Funds advised by Pacific Equity Partners and other minority holders, comprising

100% of LifeHealthcare’s Australian & New Zealand subsidiaries and 51% of LifeHealthcare’s Asian

subsidiary, Transmedic (together, LifeHealthcare), for total consideration of approximately A$1,167

million (representing an enterprise value of approximately A$1,275 million on a 100% basis) subject

to customary purchase price adjustments (the Acquisition or Transaction)

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. The remaining 49% of

Transmedic will be retained by the Transmedic co-founders, who will continue to manage the

business on a day-to-day basis. EBOS has entered into arrangements providing a pathway to

attaining 100% ownership of Transmedic

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in the medium term.

LifeHealthcare is one of the largest independent distributors of third party medical devices,

consumables, capital equipment, and inhouse manufactured allograft material in Australia, New

Zealand and South East Asia. LifeHealthcare comprises two primary divisions: Australia and New

Zealand (ANZ) Distribution & Allografts and Asia Distribution. For the 12 months ended 30 June

2021, LifeHealthcare generated A$326 million in pro forma revenue

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and A$92 million in pro forma

EBITDA

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. EBOS anticipates LifeHealthcare will generate between A$110 million - A$114 million

EBITDA in calendar year 2022

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.

Key investment highlights of LifeHealthcare include:

• Attractive sector / industry positions across ANZ Distribution & Allograft and Asia Distribution

• Distributes for leading global medical devices OEMs with a pipeline of new products and

technologies

• Diversification across OEMs, therapeutic areas and geographies

• Strong historical organic earnings growth

• Opportunities for further expansion across OEMs, therapeutic areas and geographies

• Experienced management team with a track record of achieving growth

The Acquisition is consistent with EBOS’ strategy of investing for growth. The strategic rationale for

the Acquisition is as follows:

• Substantially accelerates EBOS’ medical devices strategy and creates scale

• Enhances and diversifies EBOS’ existing medical devices portfolio while facilitating entry into

new therapeutic areas and introducing new OEM relationships

• Provides EBOS’ medical devices business with sufficient breadth and depth to service OEMs

across the entire Asia Pacific region

• Expands and diversifies EBOS’ earnings by segment and geography and increases exposure to

the high growth medical devices sector

• Establishes a measured entry into South East Asia for EBOS

• Creates a platform for EBOS to capitalise on additional future growth opportunities

• Expected to deliver low double digit percentage EPS accretion in CY22

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on a pro forma basis


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An Australian subsidiary of EBOS will be the acquirer of LifeHealthcare.

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On a 100% consolidated basis and excludes lease liabilities.

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There are minority shareholders holding shares in subsidiaries of Transmedic. EBOS has a pathway to acquire 100% of Transmedic

Singapore Pte Ltd, the holding company of the Transmedic group.

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On a 100% consolidated basis. Pro forma financials include financials from acquired business for FY21.

14

On a 100% consolidated basis. Pro forma financials include financials from acquired business for FY21.

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On a 100% consolidated basis. See section 7 of the investor presentation for the key risks that may impact LifeHealthcare’s ability to

achieve the CY22 forecast.

16

See section 7 of the investor presentation for the key risks that may impact LifeHealthcare’s ability to achieve the CY22 forecast. EPS

accretion includes LifeHealthcare for a full 12 months and is before amortisation of identifiable intangibles that will be recognised as a

result of the Acquisition. Excludes any impact of shares that may be issued under the Retail Offer.



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EBOS CEO, John Cullity, said “The acquisition of LifeHealthcare represents an important step in EBOS’

medical devices strategy, providing greater exposure to this high growth sector as well as providing a

measured entry into South East Asia.”

“The enlarged medical devices business will remain part of EBOS’ existing Institutional Healthcare

division, which will represent approximately 38% of EBOS’ gross operating revenue. After entering

the medical devices distribution sector in 2019, EBOS has grown its medical devices offering and

post-Acquisition, we will have created a division generating approximately A$420 million in pro

forma annualised revenue.”

“The Acquisition aligns with our strategy to build a medical devices platform, and provides an

opportunity for future growth across existing and adjacent therapeutic areas.”

“We are excited to welcome the LifeHealthcare management team and employees to EBOS and look

forward to continuing the strong growth they have achieved to date.”

In commenting on the acquisition EBOS Chair Liz Coutts said, “The continued success of EBOS is

underpinned by our adherence to a disciplined strategy that includes investing for growth and

expanding and diversifying our earnings. The acquisition of LifeHealthcare is consistent with this

strategy and part of our overall objective to deliver value for our shareholders”.

The Acquisition is subject to closing conditions including obtaining warranty & indemnity insurance,

certain OEM and key counterparty consents in relation to change of control of LifeHealthcare, as

well as regulatory approvals from FIRB and NZCC and the finalisation of certain restructuring steps in

respect of Transmedic, and is expected to complete before the end of FY22. EBOS also has a

termination right if a material adverse effect occurs prior to closing.


EBOS TRADING UPDATE

EBOS has had a pleasing start to FY22 with strong revenue and earnings growth recorded across

both the Healthcare and Animal Care segments. For the four months ended 31 October 2021,

growth compared to the prior corresponding period

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was:



Healthcare Animal Care Group

Revenue 10.4% 14.3% 10.6%

EBIT 12.7% 14.8% 13.1%

NPAT


14.2%


EBOS’ FY22 dividend is expected to be in line with EBOS’ dividend policy to declare dividends

representing between 60% and 80% of NPAT.




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The financial results underpinning this growth are unaudited. The four months ended 31 October 2021 had one less trading day than the

corresponding period in 2020.



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FUNDING

The Acquisition will be fully funded through a combination of the proceeds of a non-underwritten

retail offer to eligible existing shareholders to raise up to A$100 million, with the ability to accept

oversubscriptions at EBOS’ discretion, approximately A$642 million raised from the Placement (refer

below), a new A$540 million term loan debt facility and approximately 0.7 million new EBOS shares

issued to LifeHealthcare management (approximately $23 million

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). EBOS expects net debt / LTM

pro forma EBITDA to be below 2.25x at 30 June 2022

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.


RETAIL OFFER

EBOS intends to conduct a non-underwritten retail offer to eligible existing shareholders to raise up

to NZ$105 million (A$100 million

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), with the ability to accept oversubscriptions at EBOS’ discretion

(Retail Offer).

Eligible shareholders in New Zealand and Australia will be invited to apply for up to NZ$50,000 and

A$47,500, respectively of new shares under the Retail Offer, free of any brokerage, commission and

transaction costs.

The maximum application size has been selected with the objective of enabling as many retail

shareholders as possible to apply for their pro rata share of the equity raising via the Retail Offer

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.

New shares to be issued under the Retail Offer will be issued at the lower of the Placement Price and

the five-day VWAP of EBOS shares up to, and including, close of the Retail Offer.

New Shares to be issued under the Retail Offer will rank equally with existing EBOS shares on issue

and will be quoted on the NZX and ASX from the date of Retail Offer allotment.

If the Retail Offer is oversubscribed, applications will be scaled having regard to existing

shareholdings at 7:00pm NZDT / 5:00pm AEDT on Wednesday, 8 December 2021, and otherwise at

EBOS’ discretion.

Full details of the Retail Offer will be set out in the Retail Offer booklet, which will be released to the

NZX and ASX, and sent to eligible shareholders on Wednesday, 15 December 2021. The closing date

for applications by eligible shareholders is Monday, 17 January 2022.


PLACEMENT

EBOS is undertaking a fully underwritten

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placement of new fully paid ordinary shares to eligible

investors to raise approximately NZ$674 million / A$642 million

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(Placement).


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Subject to escrow arrangements. Scrip Consideration to be issued at the Placement Price in A$ based on the AUD NZD exchange rate as

reported by the Reserve Bank of Australia as at 4pm AEDT on 9 December 2021.

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Net debt / LTM pro forma EBITDA ratio is based on covenant definitions which excludes the impacts of IFRS 16 Leases. The expected

leverage ratio is dependent on a range of factors including Retail Offer proceeds.

20

Assumes an AUD NZD exchange rate of 1.0499 as at 8 December 2021.

21

The A$ price will be determined with reference to the AUD NZD exchange rate as reported by the Reserve Bank of Australia as at 4pm

AEDT on the date of close of the Retail Offer. Further details of the Retail Offer will be contained in the Retail Offer Booklet, which will be

sent to eligible EBOS shareholders on 15 December 2021. EBOS may decide to accept applications (in whole or in part) that result in the

Retail Offer raising more or less than A$100 million, at its absolute discretion.

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For further details regarding the nature of the underwriting arrangements, please see section 7 of the investor presentation released to

the ASX and NZX on 9 December 2021.

23

Assumes an AUD NZD exchange rate of 1.0499 as at 8 December 2021.



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The new shares under the Placement will be issued at NZ$34.50 per share

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(Placement Price),

representing a discount of 5.5% to the last close price of NZ$36.50 per share as at 8 December 2021.

The Placement will result in approximately 20 million new shares being issued, representing

approximately 11.9% of EBOS’ existing shares on issue.

New shares to be issued under the Placement will rank equally with existing EBOS shares on issue

and will be quoted on the NZX and ASX from the date of Placement allotment.

EBOS shareholder Sybos Holdings Pte Limited, holding approximately 18.9% of current EBOS shares

on issue, has provided a commitment to subscribe for its pro rata equivalent share of the equity

raising.

It is EBOS’ intention that eligible shareholders who bid for an amount less than or equal to their ‘pro

rata’ share

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of New Shares under the Placement and Retail Offer will be allocated their full bid on a

best endeavours basis.

The Placement is fully underwritten by Macquarie Securities (NZ) Limited.


KEY DATES

Description Date (NZT)

Record date (for identifying shareholders eligible to

participate in the Retail Offer)

7pm, Wednesday, 8 December

2021

Trading halt and announcement of the Placement and Retail

Offer

Thursday, 9 December 2021

Placement bookbuild and allocation Thursday, 9 December 2021

Trading halt lifted – trading resumes on the NZX and ASX Friday, 10 December 2021

ASX settlement of new shares issued under the Placement Tuesday, 14 December 2021

NZX settlement of new shares issued under the Placement Wednesday, 15 December 2021

ASX and NZX allotment and normal trading of new shares

issued under the Placement

Wednesday, 15 December 2021

Retail Offer opens and Retail Offer Booklet is dispatched Wednesday, 15 December 2021

Retail Offer closes Monday, 17 January 2022


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The prices for shares issued in A$ will be determined with reference to the AUD NZD exchange rate as reported by the Reserve Bank of

Australia as at 4pm AEDT on 9 December 2021.

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For this purpose, an eligible institutional shareholder’s ‘pro rata’ share of New Shares under the Placement and Retail Offer (based on

the NZ$674 million target size) will be estimated by reference to EBOS’ beneficial register on 24 November 2021, but without undertaking

any reconciliation processes. Unlike in a rights issue, this may not truly reflect the participating shareholder’s actual pro rata share of the

New Shares under the Placement and Retail Offer. Nothing in this release gives a shareholder a right or entitlement to participate in the

Placement or Retail Offer and EBOS has no obligation to reconcile assumed holdings (e.g. for recent trading or swap positions) when

determining a shareholder’s ‘pro rata’ share of New Shares under the Placement and Retail Offer. Investors who do not reside in New

Zealand or Australia or other eligible jurisdictions will not be able to participate in the Placement. EBOS and the Lead Manager disclaim

any duty or liability (including for negligence) in respect of the determination of a shareholder’s ‘pro rata’ share of New Shares under the

Placement and the Retail Offer.



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Retail Offer allotment date Monday, 24 January 2022

Commencement of normal trading of new shares issued under

the Retail Offer on NZX Main Board

Monday, 24 January 2022

Commencement of normal trading of new shares issued under

the Retail Offer on ASX

Tuesday, 25 January 2022

Despatch of holding statements Friday, 28 January 2022


All dates and times are indicative and subject to change without notice. EBOS and Macquarie

Securities (NZ) Limited reserve the right to amend any or all of these dates and times subject to the

Corporations Act, the ASX Listing Rules, the NZX Listing Rules and other applicable laws.


FURTHER INFORMATION

Further details of the Acquisition, Retail Offer and Placement are set out in the Investor Presentation

also provided to the NZX and ASX today. The Investor Presentation contains important information

including key risks and foreign selling restrictions with respect to the Placement.

Macquarie Capital (Australia) Limited and Lazard Australia have acted as financial advisers.

Macquarie Securities (NZ) Limited is acting as sole lead manager, sole bookrunner and sole

underwriter to EBOS. Chapman Tripp and King & Wood Mallesons are acting as legal advisers.

If you have any questions in relation to the Retail Offer, please contact the EBOS Offer Information

Line on 0800 650 034 (within New Zealand) or 61 3 9415 5000 (in Australia) between 8:30am and

5:00pm (NZT) Monday to Friday. For other questions, you should consult your broker, solicitor,

accountant, financial adviser, or other professional adviser.

This media release and related materials were authorised for lodgement with NZX and ASX by the

Board of EBOS.


For further information, please contact:


Investor Relations:


Martin Krauskopf

General Manager, M&A and Investor Relations

EBOS Group

martin.krauskopf@ebosgroup.com




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Media:


New Zealand:

Geoff Senescall

Senescall Akers

+64 21 481 234


Australia:

Patrick Rasmussen

PRX

+61 430 159 690


ABOUT EBOS GROUP

EBOS Group Limited NZBN 9429031998840 (NZX/ASX Code: EBO) is the largest and most diversified

Australasian marketer, wholesaler and distributor of healthcare, medical and pharmaceutical

products. It is also a leading Australasian animal care brand owner, product marketer and

distributor.


NOT FOR RELEASE OR DISTRIBUTION IN THE UNITED STATES

This market release has been prepared for publication in Australia and New Zealand and may not be

released to US wires services or distributed in the United States. This market release does not

constitute an offer to sell, or a solicitation of an offer to buy, any securities in the United States or

any other jurisdiction. The securities referred to in this release have not been, and will not be,

registered under the US Securities Act of 1933 or the securities laws of any state or other jurisdiction

of the United States and, as a result, the securities may not be offered, sold or resold, directly or

indirectly, in the United States or to persons acting for the account or benefit of a person in the

United States (to the extent such persons hold EBOS shares and are acting for the account or benefit

of a person in the United States) except in transactions exempt from, or not subject to, the

registration requirements of the US Securities Act and the applicable securities laws of any state or

other jurisdiction of the United States.

You must not send copies of this announcement or any other material relating to the Retail Offer to

any person in the United States or elsewhere outside Australia and New Zealand.


FORWARD LOOKING STATEMENTS

This market release contains forward looking statements which are identified by words such as

‘may’, ‘could’, ‘believes’, ‘estimates’, ‘expects’, ‘intends’ and other similar expressions that are

intended to identify forward-looking statements. Indications of, and guidance on, future earnings

and financial position and performance are also forward-looking statements.

Forward-looking statements, opinions and estimates provided in this announcement are based on

assumptions and contingencies that are subject to change without notice and involve known and

unknown risks, uncertainties, assumptions, contingencies and other factors, many of which are



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beyond the control of EBOS and its related bodies corporate and affiliates and each of their

respective directors, securityholders, officers, employees, partners, agents, advisers and

management. This includes statements about market and industry trends, which are based on

interpretations of market conditions.

Investors are strongly cautioned not to place undue reliance on forward-looking statements,

particularly in light of the current economic climate and the significant volatility, uncertainty and

disruption caused by the Covid pandemic. Forward-looking statements are provided as a general

guide only and should not be relied on as an indication or guarantee of future performance. Actual

results, performance or achievements may differ materially from those expressed or implied in

those statements and any projections and assumptions on which these statements are based.

These statements may assume the success of EBOS’ business strategies, the success of which may

not be realised within the period for which the forward-looking statements may have been

prepared, or at all.

No guarantee, representation or warranty, express or implied, is made as to the accuracy, likelihood

of achievement or reasonableness of any forecasts, prospects, returns, statements or tax treatment

in relation to future matters contained in this announcement.

These forward-looking statements speak only as of the date of this market release, and except as

required by applicable laws or regulations, EBOS, its representatives or advisers do not undertake to

publicly update or revise any forward- looking statement or other statements in this announcement,

whether as a result of a change in expectations or assumptions, new information, future events,

results or circumstances. Past performance and pro forma historical financial information is given for

illustrative purposes only. It should not be relied on and it is not indicative of future performance,

including future security prices.

IMPORTANT NOTICE

This market release does not constitute investment or financial product advice, nor is it a

recommendation to acquire shares in EBOS. It is not intended to be used as the basis for making a

financial decision, nor is it intended to constitute legal, tax, accounting or other advice. You should

make your own enquiries and investigations regarding any investment, and should seek your own

professional advice on the legal, financial, accounting, taxation and other consequences of investing

in EBOS.

This market release is not a prospectus, product disclosure statement or any other disclosure or

offering document under New Zealand and Australian law (and has not been, and will not be, lodged

with the Australian Securities and Investments Commission) or any other law. This market release is

for information purposes only and is not an invitation or offer of securities for subscription, purchase

or sale in any jurisdiction and neither this market release nor anything in it shall form any part of any

contract for the acquisition of EBOS shares.

---

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
ACQUISITION OF

LIFEHEALTHCARE

AND EQUITY

RAISING

INVESTOR PRESENTATION

9 December2021

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
IMPORTANT NOTICE AND DISCLAIMER

2

The following notice and disclaimer applies to this investor presentation (Presentation) and you are therefore advised to read this carefully before reading or making any

other use of this Presentation or any information contained in this Presentation. By accepting this presentation you represent and warrant that you are entitled to receive the

Presentation in accordance with the restrictions set out below and agree to be bound by the limitations contained herein.

This Presentation has been prepared by EBOS Group Limited (EBOS or the Company). This Presentation has been prepared in relation to an equity raising by EBOS comprising

a placement of new fully-paid ordinary shares in EBOS (New Shares) to eligible investors (the Placement) and a retail offer to be made to eligible shareholders and underlying

beneficial owners in Australia and New Zealand.

SUMMARY INFORMATION

This Presentation contains summary information about EBOS and its activities which is current only as at the date of this Presentation. The information in this Presentation is of

a general nature and does not purport to be complete nor does it contain all the information which a prospective investor mayre quire in evaluating a possible investment in

EBOS or that would be required to be included in a prospectus or product disclosure statement prepared in accordance with there quirements of the New Zealand Financial

Markets Conduct Act 2013 or the Australian Corporations Act 2001 (Australian Corporations Act).

EBOS' historical information in this Presentation is, or is based upon, information that has been released to the NZX Main Boardoperated by NZX Limited (NZX) and the

Australian Securities Exchange (ASX). This Presentation should be read in conjunction with EBOS' other periodic and continuous disclosure announcements lodged withthe

NZX and ASX, which are available at www.nzx.com and www.asx.com.au.

NOT AN OFFER

This Presentation is not a prospectus, product disclosure statement or other offering document under New Zealand, Australian law(and will not be lodged with the New

Zealand Companies Office or the Australian Securities and Investments Commission (ASIC)) or any other law. This Presentation is for information purposes only and is not an

invitation or offer of securities for subscription, purchase or sale in any jurisdiction.

The release, publication or distribution of this Presentation (including an electronic copy) outside New Zealand or Australiamay be restricted by law. If you come into

possession of this Presentation, you should observe such restrictions. Any non-compliance with these restrictions may contraveneapplicable securities laws. Refer to the

'International offer restrictions' section in the Appendix of this Presentation for more information.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES OF AMERICA

This Presentation may not be released to US wire services or distributed in the United States.

This Presentation does not constitute an offer to sell, or the solicitation of an offer to buy, any securities in the United States or any other jurisdiction in which such an offer

would be illegal. The New Shares have not been, and will not be, registered under the U.S. Securities Act of 1933, as amended(t he U.S Securities Act) or the securities laws of

any state or other jurisdiction of the United States. Accordingly, the new shares may not be offered or sold, directly or indirectly, to persons in the United States except in a

transaction exempt from, or not subject to, the registration requirements of the U.S. Securities Act and applicable securities laws of any state or other jurisdiction of the United

States.

NOT INVESTMENT ADVICE

This Presentation does not constitute investment or financial product advice (nor tax, accounting or legal advice) or any recommendation by EBOS or its advisers to acquire

New Shares and does not and will not form any part of any contract for the acquisition of New Shares. Each recipient of this Presentation should make its own enquiries and

investigations regarding all information in this Presentation including but not limited to the assumptions, uncertainties andcontingencies which may affect future operations

of EBOS and the impact that different future outcomes may have on EBOS.

This Presentation has been prepared without taking account of any person’s individual investment objectives, financial situationor particular needs. Before making an

investment decision, prospective investors should consider the appropriateness of the information having regard to their own investment objectives, financial situation and

needs and seek legal, accounting and taxation advice appropriate to their jurisdiction. EBOS is not licensed to provide financial product advice in respect of EBOS shares.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
IMPORTANT NOTICE AND DISCLAIMER

3

FUTURE PERFORMANCE

Certain statements made in this Presentation are forward-looking statements. These forward-looking statements are not historicalfacts but rather are based on EBOS' current

expectations, estimates and projections about the industry in which it operates, and beliefs and assumptions. Forward lookingstatements can generally be identified by the use

of forward looking words such as “anticipate“, “believe“, “expect“, “project“, “forecast“, “estimate“, “likely“, “intend“, “should“, “will“, “could“, “may“, “target“, “plan“ and other

similar expressions within the meaning of securities laws of applicable jurisdictions, and include statements regarding outcome and effects of the equity raising. Indications of,

and guidance or outlook on future earnings, distributions or financial position or performance are also forward looking statements. These statements are not guarantees of

future performance and are subject to known and unknown risks, uncertainties and other factors, some of which are beyond the EBOS' control, are difficult to predict and

could cause actual results to differ materially from those expressed or forecasted in the forward-looking statements. EBOS cautions shareholders and prospective shareholders

not to place undue reliance on these forward-looking statements, which reflect EBOS's views only as of the date of this release.There can be no assurance that actual

outcomes will not differ materially from these forward-looking statements.

The forward-looking statements made in this Presentation relate only to events as of the date on which the statements are made. EBOS will not undertake any obligation to

release publicly any revisions or updates to these forward looking statements to reflect events, circumstances or unanticipated events occurring after the date of this release

except as required by law or by any appropriate regulatory authority.

INVESTMENT RISK

An investment in EBOS shares is subject to known and unknown risks, some of which are beyond the control of EBOS. EBOS does not guarantee any particular rate of return or

the performance of EBOS. Investors should have regard to the risk factors outlined in this Presentation, including the 'Key Risks' in the Appendix when making their investment

decision.

FINANCIAL DATA

All currency amounts are in Australian dollars unless stated otherwise.

Investors should be aware that certain financial measures included in this presentation are ‘non-GAAP financial information’ under the Financial Market Authority's guidance

note and ‘non-IFRS financial information’ under ASIC Regulatory Guide 230: ‘Disclosing non-IFRS financial information’ publishedby ASIC and also 'non-GAAP financial

measures' within the meaning of Regulation G under the U.S. Securities Exchange Act of 1934, as amended, and are not recognised under NZIFRS and IFRS. The non-IFRS

financial information/non-GAAP financial measures include EBITDA, ROCE, Net Debt and Shareholder return. EBOS believes the non-IFRS financial information/non-GAAP

financial measures provide useful information to users in measuring the financial performance and condition of EBOS. The non-IFRS financial information/non-GAAP financial

measures do not have a standardised meaning prescribed by NZIFRS and IFRS. Therefore, the non-IFRS financial information is not a measure of financial performance, liquidity

or value under the IFRS and may not be comparable to similarly titled measures presented by other entities, and should not beconstrued as an alternative to other financial

measures determined in accordance with NZIFRS or IFRS. Investors are cautioned, therefore, not to place undue reliance on anynon-IFRS financial information/non-GAAP

financial measures included in this Presentation.

EFFECT OF ROUNDING

A number of figures, amounts, percentages, estimates, calculations of value and fractions in this Presentation are subject tothe effect of rounding. Accordingly, the actual

calculation of these figures may differ from the figures set out in this Presentation.

PAST PERFORMANCE

Investors should note that past performance, including past share price performance of EBOS and pro forma historical informationin this Presentation, is given for illustrative

purposes only and cannot be relied upon as an indicator of (and provides no guidance as to) future EBOS performance includingfuture share price performance. The pro

forma historical information is not represented as being indicative of EBOS' views on its future financial condition and/or performance.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
IMPORTANT NOTICE AND DISCLAIMER

4

DISCLAIMER

The information contained in this Presentation has been prepared in good faith by EBOS. No representation or warranty, expressedor implied, is made as to the fairness,

currency, accuracy, reliability or completeness of any statements, estimates or opinions or other information contained in this Presentation, any of which may change without

notice. None of EBOS, Macquarie Capital (Australia) Limited (acting through Macquarie Securities (NZ) Limited and its affiliates) (Lead Manager), or Macquarie Securities (NZ)

Limited (Underwriter), nor their respective related companies and affiliates including, in each case, their respective shareholders, directors, officers, employees, agents and

advisers, as the case may be (Specified Persons), have independently verified or will verify any of the content of this Presentation and none of them are under any obligation

to you if they become aware of any change to or inaccuracy in the information in this Presentation.

None of the Lead Manager or Underwriter, nor their or EBOS‘ respective advisers or any of their respective affiliates or relatedbodies corporate, nor any of their respective

directors, officers, partners, employees and agents have authorised, permitted or caused the issue, submission, dispatch or provision of this Presentation and, for the avoidance

of doubt, none of them makes or purports to make any statement in this Presentation and there is no statement in this Presentati on which is based on any statement by any of

them.

To the maximum extent permitted by law, the Specified Persons exclude and disclaim all liability, including without limitation for negligence or for any expenses, losses,

damages or costs incurred by you as a result of your participation in or failure to participate in the Placement or the retail offer and the information in this Presentation being

inaccurate or incomplete in any way for any reason, whether by negligence or otherwise.

To the maximum extent permitted by law, the Specified Persons make no representation or warranty, express or implied, as to the fairness, currency, accuracy, reliability or

completeness of information in this Presentation and, with regards to the Lead Manager and Underwriter, neither they nor their r espective advisers, nor any of their respective

affiliates or related bodies corporate, or any of their respective directors, officers, partners, employees and agents take any responsibility for any part of this Presentation or the

Placement or the retail offer.

The Lead Manager and the Underwriter and their respective advisers, and each of their respective affiliates and related bodies corporate, and each of their respective directors,

officers, partners, employees and agents make no recommendations as to whether you or your related parties should participatein the Placement or the retail offer nor do

they make any representations or warranties to you concerning the Placement or the retail offer, and you represent, warrant and agree that you have not relied on any

statements made by the Lead Manager or the Underwriter, or any of their respective advisers, or any of their respective affiliat es or related bodies corporate, directors, officers,

partners, employees or agents in relation to the Placement or the retail offer and you further expressly disclaim that you are in a fiduciary relationship with any of them.

Statements made in this Presentation are made only as at the date of this Presentation. The information in this Presentation remains subject to change without notice.

EBOS reserves the right to withdraw, or vary the timetable for, the Placement or the retail offer without notice.

ACCEPTANCE

By attending an investor presentation or briefing, or accepting, accessing or reviewing this Presentation, you acknowledge and agree to the terms set out in this 'Important

Notice and Disclaimer'.

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CONTENTS

5

1

Transaction summary6

2

Overview of LifeHealthcare9

3

Accelerating EBOS’ medical devices strategy16

4

Acquisition terms and financial impact25

5

EBOS trading update29

6

Equity raising31

7

Key risks34

A

Background information on EBOS45

B

International offer restrictions55

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6

TRANSACTION

SUMMARY

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EXECUTIVE SUMMARY

EBOS has agreed to acquire LifeHealthcarefor approximately $1,167 million

1

, accelerating

EBOS’ medical devices strategy and creating an exciting platform to drive future growth

7

Notes: See section 7 for the key risks that may impact LifeHealthcare’sability to achieve the CY22 forecast. 1. Excludes transaction costs of $37million. 2. On a 100%

consolidated basis and excludes lease liabilities. 3. On a 100% consolidated basis. 4. Subject to escrow arrangements. Scrip Consideration to be issued at the Placement Price

in A$ based on the AUD NZD exchange rate as reported by the Reserve Bank of Australia as at 4pm AEDT on 9 December 2021. 5. EPS accretion includes LifeHealthcarefor a

full 12 months and is before amortisation of identifiable intangibles that will be recognised as a result of the acquisition.Excludes any impact of shares that may be issued

under the Retail Offer. 6. Net debt / LTM pro forma EBITDA ratio is based on covenant definitions and therefore excludes the impacts of IFRS 16 Leases. The expected

leverage ratio is dependent on a range of factors including Retail Offer proceeds.

Transaction details

•EBOS has entered into a share purchase agreement to acquire LifeHealthcarefor total consideration of approximately $1,167

million

1

(Transaction orAcquisition) from Funds advised by Pacific Equity Partners (PEP)

—The purchase price represents an enterprise value of approximately $1,275million

2

on a 100% basis. EBOS will

acquire 100% of LifeHealthcare’sAustralian & New Zealand subsidiaries and 51% of LifeHealthcare’sAsian subsidiary,

Transmedic(together, LifeHealthcare), with the remaining 49% retained by the Transmedicco-founders

•EBOS anticipates LifeHealthcarewill generate approximately $110 million – $114 million EBITDA

3

in CY22

•The Acquisition values LifeHealthcareat approximately 11.5x EV / CY22F EBITDA (at the mid-point of the forecast range)

Overview of

LifeHealthcare

•LifeHealthcareis one of the largest independent distributors of third party medical devices, consumables, capital equipment

and inhouse manufactured allograft material in Australia, New Zealand and South East Asia

•LifeHealthcarecomprises two divisions: Australia and New Zealand (ANZ) Distribution & Allograft and Asia Distribution

Funding

•The Acquisition will be fully funded via:

—A non-underwritten retail offer to eligible existing shareholders to raise up to $100million (with the discretion to

accept oversubscriptions above that total amount) (Retail Offer)

—$642million fully underwritten placement to eligible investors (Placement)

—Approximately 0.7 million new EBOS shares issued to LifeHealthcaremanagement (approximately $23 million) (Scrip

Consideration)

4

—$540million new term loan facility (Debt Financing)

•EBOS shareholder Sybos Holdings Pte Limited, holding approximately 18.9% of current EBOS shares on issue, has provided a

commitment to subscribe for its pro rata equivalent share of the equity raising

Financial impacts

•The Transaction is expected to deliver low double digit percentage EPS accretion in CY22 on a pro forma basis

5

pre-synergies

•Net debt/ LTM pro forma EBITDA is expected to be below 2.25x at 30 June 2022

6

Timing

•The Acquisition is subject to regulatory approvals and a number of other conditions

•Completion is expected prior to the end of FY22

Trading update

•For the four months ended 31 October 2021, EBOS’ unaudited revenue and NPAT grew at over 10% and 14% respectively

compared to the prior corresponding period

•FY22 dividend is expected to be in line with EBOS’ dividend policy to declare dividends representing between 60% and 80%

of NPAT

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ACQUISITION STRATEGIC RATIONALE

8

Notes: See section 7 for the key risks that may impact LifeHealthcare’sability to achieve the CY22 forecast. 1. EPS accretion includes LifeHealthcarefor a full 12 months and is

before amortisation of identifiable intangibles that will be recognised as a result of the acquisition. Excludes any impact of shares that may be issued under the Retail Offer.

Substantially accelerates EBOS’ medical devices strategy and creates scale


Provides EBOS’ medical devices business with sufficient breadth and depth to service

OEMs across the entire Asia Pacific region


Expands and diversifies EBOS’ earnings by segment and geography and increases

exposure to the high growth medical devices sector


Establishes a measured entry into South East Asia for EBOS


Creates a platform for EBOS to capitalise on additional future growth opportunities


Expected to deliver low double digit percentage EPS accretion in CY22 on a pro forma

basis

1

pre-synergies


Enhances and diversifies EBOS’ existing medical devices portfolio while facilitating entry

into new therapeutic areas and introducing new OEM relationships

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9

OVERVIEW OF

LIFEHEALTHCARE

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LIFEHEALTHCARE INVESTMENT HIGHLIGHTS

10

Attractive sector / industry positions across ANZ Distribution & Allograft and Asia

Distribution


Distributes for leading global medical devices OEMs with a pipeline of new products and

technologies


Diversification across OEMs, therapeutic areas and geographies


Strong historical organic earnings growth


Opportunities for further expansion across OEMs, therapeutic areas and geographies


Experienced management team with a track record of achieving growth

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MEDICAL DEVICES SECTOR OVERVIEW

11

Sustainable demand expected due to the increasing

prevalence of chronic conditions

Ageing populationscontinue to support greater surgical

volumes

Higher quality of life expectationsare resulting in people

choosing to seek corrective surgery

Medical technology advancementsare improving surgical

outcomes and extending treatable disease states

Emerging markets are delivering accelerated growth due to

rising incomes and investment in health infrastructure

Key growth drivers

Estimated market size and growth

Source: Consultant analysis and management reports. Notes: 1. CAGR FY20–25.

The medical devices sector is highly attractive, offering solid growth and diversification

A$9b+

ANZ market

size

~4 – 6%

ANZ market

growth

1

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•LifeHealthcarerepresents leading implants and specialised

consumables, with strong positions across multiple therapeutic areas

•LifeHealthcare’stwo divisions comprise ANZ Distribution & Allograft

and Asia Distribution

•LifeHealthcarerepresents over 120 OEMs. Post-Acquisition, EBOS’

enlarged medical devices distribution business will be highly diversified

by OEM

—The largest third party OEM is expected to represent ~8% of

EBOS’ medical devices GOR and ~1.5% of total EBOS GOR in

pro forma FY21

—Average relationship tenure of LifeHealthcare’stop 10 OEMs

is ~13 years

1

LIFEHEALTHCARE SNAPSHOT

Business overview

12

FY21 revenue mix

2

by division and therapeutic area

3

Therapeutic areas

Source: Management reports. Notes: 1. Top 10 OEMs based on FY21 revenue for ANZ Distribution and CY20 revenue for Asia Distribution. Considers Stryker and Stryker Asia

to be two different OEMs. 2. Figures based on pro forma adjusted financials, after Eliminations. Figures on a 100% consolidated basis. 3. Asia Distribution CY20 revenue by

therapeutic area taken as proxy for FY21 revenue. Asia Distribution “Orthopaedics” revenue categorised in “Spine”.

LifeHealthcare is one of the largest independent distributors of third party medical devices,

consumables, capital equipment and inhouse manufactured allograft material in Australia,

New Zealand and South East Asia

ANZ Distribution &

Allograft, 71%

Asia Distribution,

29%

Spine,

45%

Orthopaedics,

11%

Neurovascular

Intervention, 8%

Blood Therapy, 5%

IVD, 4%

Plastics and

Reconstruction, 4%

Other,

24%

MEDICAL CAPITAL

& CONSUMABLES

GENERAL

SURGERY

NEUROSURGERYORTHOPAEDICSSPINE

PLASTICS &

RECONSTRUCTION

ROBOTICS

NEUROVASCULAR

INTERVENTION

ALLOGRAFT

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LIFEHEALTHCARE DIVISIONS

Distribution:

•Long term distribution partner to leading device OEMs (e.g.

Stryker, Establishment Labs, MicroVention)

•Therapeutic areas include spine, orthopaedics, neurovascular

intervention, plastics and reconstructive surgery

―Spine focuses on implantable spinal devices including

segmental fixation, interbody fusion devices and biologics

―Orthopaedics focuses on implantable devices for complex

orthopaedic indications and biologics

Allograft:

•Processes and distributes allograft tissue products for use in

a variety of surgical procedures

•Strong growth profile driven by clinical preference for

advanced allografts, geographic expansion, new distribution

partners and product development

•Includes the largest minority shareholding in Origin

Biologics, a United States based manufacturer of allograft

tissue products

ANZ Distribution & Allograft

•Long term distribution partner to some of the world’s largest

device manufacturers (Johnson & Johnson, Stryker, Abbott

and others)

•Therapeutic areas covered include orthopaedics, blood

therapy, in vitro diagnostics and cardiac

•Presence in Singapore, Malaysia, Thailand, Indonesia, Hong

Kong, Philippines and Vietnam

―Largest presence in Singapore and Indonesia, which have

market size of $0.9b and $2.3b respectively

•One of a small number of diversified, pan-Asian medical

device distributors

•EBOS will indirectly acquire a 51% stake in Transmedic. The

founders of Transmedicwill continue to lead the

management team and own the remaining 49%. EBOS has

entered into arrangements providing a pathway to 100%

ownership of Transmedic

1

in the medium term

Asia Distribution

13

Notes: 1. There are minority shareholders holding shares in subsidiaries of Transmedic. EBOS has a pathway to acquire 100% of TransmedicSingapore Pte Ltd, the holding

company of the Transmedicgroup.

LifeHealthcarecomprises two divisions: ANZ Distribution & Allograft and Asia Distribution

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FINANCIAL PERFORMANCE

Historical pro forma revenue by division ($m)Historical pro forma adjusted EBITDA ($m)

14

Source: Management reports and vendor due diligence. Notes: Pro forma financials include financials from acquired business for t he full FY19–21 period shown on a 100%

consolidated basis. 1. FY19–20 figures shown on a pre-IFRS 16 basis.

LifeHealthcare has generated strong underlying growth as reflected in the combined revenues

and EBITDA since FY19 of LifeHealthcare and businesses it has acquired

269

298

326

FY19FY20FY21

ANZ Distribution & AllograftAsia Distribution

59

72

92

FY19FY20FY21

11

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EXPERIENCED MANAGEMENT TEAM

LifeHealthcare has a management team with deep industry experience that will continue as

part of the EBOS team

15

Matt Muscio

CEO, LifeHealthcare

•Led the vision for the broader LifeHealthcare group through acquisitions and organic growth

•Appointed CEO in August 2015 after serving as COO from 2013, where he was responsible for sales,

marketing, and commercial operations

•Prior to LifeHealthcare, spent 13 years working with Johnson & Johnson’s medical orthopaedic business

David Bonham

CFO and COO, LifeHealthcare

•Joined LifeHealthcare in May 2019

•Prior to LifeHealthcare, spent 11 years with Bupa Dental Corporation in the roles of CFO, COO, and

Managing Director

Simon Berry

CEO, AusBio and Origin Biologics

•Co-founded AusBio in 2000

•Currently serves as CEO of AusBio and CEO of Origin Biologics

Lee Thian Soo

Chairman, Transmedic

•Co-founded Transmedic in 2000

•Owns and serves as Chairman of several businesses with a presence in South East Asia

Seah Kerk Chuan

CEO, Transmedic

•Co-founded Transmedic in 2000

•Prior to Transmedic, spent eight years as a Project Manager with Oakwell Engineering

Teo Kee Meng

MD Business Development,

Transmedic

•Co-founded Transmedic in 2000

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16

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ACCELERATING

EBOS’ MEDICAL

DEVICES STRATEGY

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EBOS’ ORGANISATION STRUCTURE

The enlarged Medical Devices business will remain part of EBOS’ Institutional Healthcare

division

17

Healthcare

Animal Care

Community Pharmacy

Institutional

Healthcare

Contract Logistics

Primary

businesses

Pro forma GOR

contribution

1

43%38%8%12%

Pharmacy Wholesale

Pharmacy Retail

Management

Value Added

Services

Hospital Wholesale

Medical

Consumables

Hospital Pharmacy

Management

Contract LogisticsPet Brands

Vet Wholesale

Pet Retail

Consumer Products

Medical Devices

Sources: Management reports. Notes: 1. Pro forma FY21 GOR includes whole of LifeHealthcare gross profit on a fully consolidated basis.

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EBOS FY21 pre-AcquisitionEBOS FY21 pro forma post-Acquisition

Revenue$9,203m$9,529m

EBITDA$367m$459m

Revenue by geography

GOR by division

FURTHER EXPANDS AND DIVERSIFIES EBOS’ EARNINGS

18

Source: Management reports. Notes: Shown on an adjusted underlying basis and excludes one-off costs. Financials include 100% of Transmedicearnings on a fully

consolidated basis. After eliminations of intercompany sales.

Community

Pharmacy,

51%

Institutional

Healthcare, 26%

Contract

Logistics, 9%

Animal Care, 14%

Community

Pharmacy,

43%

Institutional

Healthcare, 38%

Contract

Logistics, 8%

Animal Care, 12%

Australia,

80%

New Zealand,

20%

Australia,

80%

New Zealand,

19%

Asia, 1%

Institutional Healthcare will represent approximately 38% of group pro forma GOR and the

Acquisition provides a measured entry into Asia

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INCREASES EXPOSURE TO HIGH GROWTH SECTOR

19

EBITDA

1

CAGR (FY19–21)

Source: Management reports. Notes: 1. On an underlying and pre-IFRS 16 basis. LifeHealthcareEBITDA CAGR shown on a pro forma and 100% fully consolidated basis

(includes full contribution from acquisitions over the period shown). EBOS EBITDA CAGR not adjusted for acquisitions over theperiod shown.

The Acquisition will provide greater exposure to the high growth medical devices sector

EBOS (pre-Acquisition)

22%

12%

15%

11%

LachlanHealthcare segmentAnimal Care segmentGroup

LifeHealthcare

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EBOS’ MEDICAL DEVICES BUSINESS

EBOS entered the high growth medical devices distribution sector in 2019 and, post-

Acquisition, will have created a division generating ~$420m annualised revenue

20Notes: 1. Allograft presence only in Australia. 2. Represents upfront consideration.

BrandAcquisition dateEnterprise valueRegionOperationTherapeutic area

Sep 2019ANZDistribution

Orthopaedic, spine & neurosurgery and sports

medicine

Oct 2020ANZ

Marketing and

distribution

Aesthetic procedures

Aug 2021NZDistribution

Spine and major joint, orthopaedic and

neurosurgery

Sep 2021ADistribution

Interventional oncology, urology, gynaecology,

pathology and diagnostics, gastroenterology, and

ear, nose and throat

ANZ Distribution &

Allograft

1

2022ANZ

Process and

distribution

Spine, orthopaedics, neurovascular intervention,

plastics and reconstructive surgery, dental, oral-

maxillofacial, trauma surgery and sports medicine

Asia Distribution

2022AsiaDistribution

Orthopaedic, blood therapy, point of care

diagnostics and surgical products

Combined

~$84m

2

$1,275m

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EBOS

Medical

Devices

Therapy areas

Spine /

Neuro

Gastro-

enterology

Cardiac

Blood

Therapy

Aesthetics

Plastic

Surgery

Oncology

Robotic

Surgery

Women’s

Health

Gynecology

Urology

Point of care

testing

In-vitro

Diagnostics

Orthopaedic

/ Sports

Medicine

ACCELERATES EBOS’ MEDICAL DEVICES STRATEGY

21

Create a diversified portfolio covering

attractive therapeutic areas

Become a leader across multiple

therapeutic areas over medium to long

term

Leverage EBOS’ deep healthcare

experience and trusted hospital

customer relationships

Attract new OEMs as business scales

Target accretive bolt-on acquisitions in

highly fragmented industry

The acquisition of LifeHealthcare aligns with EBOS’ medical device strategy to build a

complete medical devices offering

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ADDITIONAL DEVICES GROWTH OPPORTUNITIES

There are five main strategic opportunities for growth in medical devices

22Source: Management reports.

Australia and New ZealandExisting Asian geographiesNew Asian geographies

Existing therapeutic

areas

Adding distribution agreements with

new OEMs in existing therapeutic areas

or distributing more products from

existing OEMs

Adding distribution agreements with

new OEMs in existing therapeutic

areas or distributing more products

from existing OEMs

Leverage existing OEM relationships

in new Asian geographies

Adjacent therapeutic

areas

Leverage LifeHealthcare’s capability to

grow into new target therapeutic areas

through acquisition or new OEM supply

partnerships

Leverage LifeHealthcare’s existing footprint and capabilities to offer a true

‘pan-APAC’ single distributor proposition

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MANAGEMENT REPORTING STRUCTURE

23

LifeHealthcare will continue to be led by Matt Muscio, who will report directly to John Cullity

John Cullity

CEO

EBOS tenure: 12 years

Brett Barons

CEO – Symbion

EBOS tenure: 19 years

Simon Bunde

Executive GM –

Strategic Operations

and Innovation

EBOS tenure: 17 years

Leonard Hansen

CFO

EBOS tenure: 10 years

Janelle Cain

General Counsel

EBOS tenure: 6 years

Andrea Bell

Chief Information

Officer

EBOS tenure: 6 years

Jacinta McCarthy

Group General

Manager – Human

Resources

EBOS tenure: 2 years

David Lewis

Executive General

Manager – Strategy

EBOS tenure: 25 years

Matt Muscio

CEO – LifeHealthcare

LifeHealthcare tenure: 8 years

Julie Dillon

CEO – Animal Care

EBOS tenure: 1 month

1

Notes: 1. Julie Dillon commenced with EBOS on 1 November 2021.

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CLEAR INTEGRATION APPROACH

The integration approach leverages EBOS’ strong track record of successful business

combinations

24

Background

•EBOS will apply the same integration principles that have served it well in integrating previous acquisitions

•EBOS’ existing presence and experience in medical devices creates strong strategic alignment and reduces integration risk

Approach

•The key strengths that have made LifeHealthcaresuccessful will be safeguarded, including the retention of key management

personnel

•EBOS will indirectly acquire a 51% stake in Transmedic, with the remaining 49% interest retained by the Transmedicco-

founders with arrangements to provide EBOS with a pathway to 100% ownership of Transmedic

1

in the medium term

—During this time, EBOS will partner with the Transmedicco-founders to continue to grow the business and develop an

ownership transition plan

•The Acquisition is conditional upon key LifeHealthcareOEMs providing change of control consents

•EBOS is regarded by stakeholders as a high quality owner with reputable healthcare sector presence

Experience

•EBOS has successfully completed 20 acquisitions over the last 10 years

•In 2013, EBOS completed the transformative acquisition of Symbion, which had an enterprise value ~1.8x larger than EBOS’

enterprise value at the time

—Since that time EBOS has delivered TSR of >400% (to 30 June 2021

2

)

•EBOS has expanded its medical devices footprint since it entered into the sector in September 2019

—EBOS has successfully acquired four devices businesses and the combined division generates ~$90m annualised

revenue

Source: FactSet. Notes: 1. There are minority shareholders holding shares in subsidiaries of Transmedic. EBOS has a pathway to acquire 100% of TransmedicSingapore Pte

Ltd, the holding company of the Transmedicgroup. 2. Total Shareholder Return calculated from 28 May 2013 (day before acquisition announcement).

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25

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ACQUISITION

TERMS AND

FINANCIAL IMPACT

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ACQUISITION FUNDING AND TERMS

Acquisition terms

26

Notes: All currency amounts are in Australian dollars unless stated otherwise. 1. Excludes transaction costs of $37million. 2. Excludes lease liabilities. 3. EPS accretion includes

LifeHealthcarefor a full 12 months and is before amortisation of identifiable intangibles that will be recognised as a result of the acquisit ion. Excludes any impact of shares

that may be issued under the Retail Offer. 4. Net debt / LTM pro forma EBITDA ratio is based on covenant definitions and therefore excludes the impacts of IFRS 16 Leases.

The expected leverage ratio is dependent on a range of factors including Retail Offer proceeds. 5. Subject to escrow arrangements. Scrip Consideration to be issued at the

Placement Price in A$ based on the AUD NZD exchange rate as reported by the Reserve Bank of Australia as at 4pm AEDT on 9 December 2021. 6. Excludes proceeds to be

raised under the Retail Offer as that offer is not underwritten and the amount to be raised is not certain.

EBOS will fund the Acquisition through a combination of incremental committed debt

facilities, an equity raising and scrip consideration

Sources$m

Debt Financing

540

Placement

6

642

Scrip Consideration

23

Total sources

1,204

Uses$m

Acquisition consideration

1,167

Transaction costs

37

Total uses

1,204

Purchase price

•Total consideration of approximately $1,167million

1

, representing an EV of approximately $1,275million

2

for LifeHealthcare on a

100% basis

—EBOS will acquire 100% of LifeHealthcare’s Australia & New Zealand subsidiaries and 51% of LifeHealthcare’s Asian

subsidiary, Transmedic, with the remaining 49% retained by the Transmedic co-founders. EBOS has entered into

arrangements providing a path to 100% ownership of Transmedic in the medium term

•Customary purchase price adjustment mechanism relating to movements in working capital and debt like items (if any) at

completion

•The Transaction is expected to deliver low double digit percentage EPS accretion in CY22 on a pro forma basis

3

pre-synergies

Funding

•A non-underwritten retail offer to eligible existing shareholders to raise up to $100million (with the discretion to accept

oversubscriptions above that total amount) (Retail Offer)

•$540million new term loan facility (Debt Financing)

—Net debt/ LTM pro forma EBITDA is expected to be below 2.25x at 30 June 2022

4

•$642million fully underwritten placement to eligible investors (Placement)

•Approximately 0.7 million new EBOS shares issued to LifeHealthcaremanagement (approximately $23 million) (Scrip

Consideration)

5

Timing and

closing

conditions

•The Acquisition is subject to closing conditions including obtaining warranty & indemnity insurance, certain OEM and key

counterparty consents in relation to change of control of LifeHealthcare, as well as regulatory approvals from FIRB and NZCC

and the finalisation of certain restructuring steps in respect of Transmedic, and is expected to complete before the end of FY22.

EBOS also has a termination right if a material adverse effect occurs prior to closing

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PRO FORMA FY21 INCOME STATEMENT

27

Notes: All currency amounts are in Australian dollars unless stated otherwise. The pro forma income statement does not include the impact of EBOS’ investments completed

post 30 June 2021, which generated approximately $13million of EBITDA in FY21. 1. EBOS’ estimates of LifeHealthcareand Transmedic’snormalised tax rates have been

applied to LifeHealthcareand Transmedicprofit before tax. 2. Acquisition accounting has not be completed for the acquisition of LifeHealthcareand the EBOS acquisitions

completed post 30 June 2021 and as such, the pro forma income statement does not reflect additional depreciation or amortisationthat may eventuate from the recognition

of intangibles under purchase price accounting principles. Assumes an all-in interest rate of 1.8% on the Debt Financing.

FY21 pro forma income statement (underlying, pre one-off costs and synergies associated with the Transaction)

$m, 30 June year endEBOSLifeHealthcare

1

Adjustments

2

EBOS pro forma

Revenue

9,202.9325.8-9,528.6

EBITDA

367.192.1-459.2

Depreciation and amortisation

(72.6)(17.6)-(90.2)

EBIT

294.574.5-369.0

Interest

(27.6)(0.9)(10.7)(39.2)

PBT

266.873.6(10.7)329.8

Tax expense

(79.2)(20.6)3.2(96.6)

NPAT

187.753.0(7.5)233.2

NPAT attributable to owners of the Company

188.249.1(7.5)229.8

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PRO FORMA FY21 BALANCE SHEET

$m, 30 June year endEBOSLifeHealthcare

1

Adjustments

2

EBOS pro forma

Cash

169.06.3-175.2

Trade and other receivables and prepayments

1,170.665.2-1,235.8

Inventory

784.8114.1-898.9

Property, plant and equipment

242.642.5-285.1

Right of use asset

222.411.2-233.5

Intangibles and other assets

3

1,360.5410.4751.72,522.6

Total assets

3,949.8649.6751.75,351.1

Trade and other payables

1,627.562.5-1,690.1

Bank loans

440.25.2536.7982.1

Current

116.6--116.6

Non-current

323.65.2536.7865.4

Lease liabilities

240.111.5-251.6

Other liabilities

236.240.7-276.9

Total liabilities

2,544.1119.9536.73,200.6

Net assets

1,405.7529.8215.02,150.5

Net debt / FY21 PF EBITDAF

4

0.85x1.99x

Interest cover ratio

4

16.00x13.19x

28

Notes: All currency amounts are in Australian dollars unless stated otherwise. The pro forma balance sheet does not include the impact of EBOS’ investments completed post

30 June 2021, whereby EBOS has drawn down $101million of additional debt. 1. The pro forma balance sheet for LifeHealthcareincludes the 100% consolidation of

Transmedicwhich was acquired in July 2021. LifeHealthcarecurrently owns 51% of Transmedic. 2. The LifeHealthcarepro forma acquisition impact is based on the 30 June

2021 balance sheet adjusted to reflect the cash free / debt free transaction structure, with all consideration in excess of purchased net assets disclosed as intangibles. This

value will be subject to a formal purchase price accounting process that under Accounting Standards will be completed within 12 months of completion. Bank loans

adjustment reflects net incremental acquisition debt after capitalisation of upfront debt costs. Includes total considerationof$1,204 million including transaction costs offset

by the cash raised via the Debt Financing, Placement and Scrip Consideration. No impact of the Retail Offer is included. 3. Includes deferred tax asset adjustment relating to

transaction costs. 4. Based on covenant definitions and therefore excludes the impacts of IFRS 16 Leases.

FY21 pro forma balance sheet (pre one-off costs associated with the Transaction)

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EBOS TRADING

U P D AT E

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FY22 TRADING UPDATE

30

Notes: See section 7 for the key risks that may impact LifeHealthcare’sability to achieve the CY22 forecast. 1. The financial results underpinning this growth are unaudited.

The four months ended 31 October 2021 had one less trading day than the corresponding period in 2020. 2. On a 100% consolidated basis. 3. EPS accretion includes

LifeHealthcarefor a full 12 months and is before amortisation of identifiable intangibles that will be recognised as a result of the acquisition. Excludes any impact of shares

that may be issued under the Retail Offer.

•EBOS has had a pleasing start to FY22 with strong revenue and earnings growth recorded across both the Healthcare and Animal Care

segments

•For the four months ended 31 October 2021, growth compared to the prior corresponding period

1

was:

•EBOS anticipates LifeHealthcarewill generate $110million – $114million EBITDA

2

in CY22

•The Transaction is expected to deliver low double digit percentage EPS accretion in CY22 on a pro forma basis

3

pre-synergies

•EBOS’ FY22 dividend is expected to be in line with EBOS’ dividend policy to declare dividends representing between 60% and 80% of

NPAT

HealthcareAnimal CareGroup

Revenue

10.4%14.3%10.6%

EBIT

12.7%14.8%13.1%

NPAT

14.2%

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EQUITY RAISING

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EQUITY RAISING OVERVIEW

32

Retail Offer

1

•EBOS will conduct a non-underwritten retail offer to eligible existing shareholders to raise up to NZ$105 million (A$100million

1

)

(with the discretion to accept oversubscriptions above that total amount) (Retail Offer)

•Eligible shareholders in New Zealand and Australia will be invited to apply for up to NZ$50,000and A$47,500, respectively of

new shares under the Retail Offer, free of any brokerage, commission and transaction costs

•Maximum application size has been selected with the objective to enable as many retail shareholders as possible to apply for

their pro rata share of the equity raising under the Retail Offer

2

•New shares to be issued under the Retail Offer will be issued at the lower of the Placement Price and the five-day VWAP of

EBOS shares up to, and including, close of the Retail Offer

Placement

•Fully underwritten placement to eligible investors to raise approximately NZ$674 million (A$642million

1,2

) (Placement)

—Approximately 20million new shares to be issued under the Placement, representing 11.9% of EBOS’ existing shares

on issue

•New shares to be issued under the Placement will be issued at a fixed price of NZ$34.50per share

2

(Placement Price),

representing a discount of 5.5% to the last close price of NZ$36.50 per share as at 8 December 2021

•EBOS shareholder Sybos Holdings Pte Limited, holding approximately 18.9% of current EBOS shares on issue, has provided a

commitment to subscribe for its pro rata equivalent share of the equity raising

Ranking

•New shares issued under the Placement and Retail Offer will rank equally with existing EBOS shares on issue and will be quoted

on the NZX and ASX from the date of allotment

Underwriting

•The Placement is fully underwritten by Macquarie Securities (NZ) Limited

•The Retail Offer is not underwritten

Notes: 1. Assumes a AUD NZD exchange rate of 1.0499as at 8 December 2021. The ultimate A$ raising size for the Placement will be dependent on the AUD NZD exchange

rate as reported by the Reserve Bank of Australia as at 4pm AEDT on 9 December 2021 and for the Retail Offer dependent on theAUD NZD exchange rate as reported by the

Reserve Bank of Australia as at 4pm AEDT on the Retail Offer closing date. The proposed target Retail Offer size has been setatA$100 million, and has been included to

provide investors with some visibility on the expected amount to be raised and level of shares to be issued under the Retail Offer (but may be more or less). This target amount

is considered appropriate to provide the opportunity for the vast majority of shareholders to achieve a pro rata allocation (based on the proposed total size of the capital

raising) having regard to an analysis of EBOS’ share register, and precedent participation rates in other NZX and ASX share purchase plans/retail offers. Any scale back of the

Retail Offer will be conducted pro rata based on the holdings of subscribers on the record date for the Retail Offer. The newsh ares issued will have the same rights and will

rank equally with existing shares on issue. EBOS may decide to accept applications (in whole or in part) that result in the Retail Offer raising more than A$100 million, in its

absolute discretion. Further details of the Retail Offer will be contained in the Retail Offer Booklet, which will be sent toeligible EBOS shareholders on Wednesday, 15

December 2021. 2. The A$ price for the Placement will be determined with reference to the AUD NZD exchange rate as reported by the Reserve Bank of Australia as at 4pm

AEDT on 9 December 2021.

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EQUITY RAISING TIMETABLE

33

DescriptionDate (NZT)

1

Record date (for identifying shareholders eligible to participate in the Retail Offer)7pm, Wednesday, 8 December 2021

Trading halt and announcement of the Placement and Retail OfferThursday, 9 December 2021

Placement bookbuild and allocationThursday, 9 December 2021

Trading halt lifted – trading resumes on the NZX and ASXFriday, 10 December 2021

ASX settlement of new shares issued under the PlacementTuesday, 14 December 2021

NZX settlement of new shares issued under the PlacementWednesday, 15 December 2021

ASX and NZX allotment and normal trading of new shares issued under the PlacementWednesday, 15 December 2021

Retail Offer opens and Retail Offer Booklet is dispatchedWednesday, 15 December 2021

Retail Offer closesMonday, 17 January 2022

Retail Offer allotment date Monday, 24 January 2022

Commencement of normal trading of new shares issued under the Retail Offer on NZX Main BoardMonday, 24 January 2022

Commencement of normal trading of new shares issued under the Retail Offer on ASXTuesday, 25 January 2022

Despatch of holding statementsFriday, 28 January 2022

Notes: 1. All dates and times are indicative and subject to change without notice. EBOS and Macquarie Securities (NZ) Limitedre serve the right to amend any or all of these

dates and times subject to the Corporations Act, the ASX Listing Rules, the NZX Listing Rules and other applicable laws.

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34

KEY RISKS

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KEY RISKS

35

RiskDescription

COVID-19

A material amount of the products that LifeHealthcare sells are used as part of surgical or clinical procedures. The COVID-19 outbreaks to date have led

to elective surgeries in a number of the countries in which LifeHealthcare operates being cancelled which has impacted demandfor products such as

those sold by LifeHealthcare. EBOS’ earnings expectations for LifeHealthcare assume a rebound and catch-up in the volume of surgeries during the 2022

calendar year. Further significant outbreaks of COVID-19, including as a result of new variants emerging, could result in the assumed rebound and catch-

up in the volume of surgeries failing to materialise in whole or in part and, more generally, could have an adverse effect onthe financial prospects of the

business being acquired and, in turn, EBOS.

More generally, the COVID-19 pandemic has severely impacted, and will likely continue to severely impact, New Zealand and Australia and South East

Asian nations. The impact of the COVID-19 pandemic on the group may change over time and affect different parts of the group in different ways. This

could include impacting some of the group’s supply chain, operations, people and customers. By way of example, a COVID-19 outbreak at a major

operational site could lead to that site being required to cease operations for a period which would likely result in significant disruption for customers

and suppliers.

Key risks

associated with the

Transaction

Transaction due diligence and reliance on information provided

EBOS has undertaken financial, operational, business and other analysis in respect of LifeHealthcarein order to determine its attractiveness to EBOS and

whether to pursue the Transaction.

Risks may exist in relation to LifeHealthcareof which EBOS may be unaware, including latent, future or otherwise unknown claims or liabilities. The

analysis undertaken by EBOS may draw conclusions and forecasts that are inaccurate or which are not realised in due course. There is no assurance that

the due diligence conducted was conclusive and that all material issues and risks in respect of the Transaction have been identified. To the extent a risk

was identified there is no assurance that the materiality of the risk has been accurately assessed or, to the extent that a material risk has been identified,

that it is effectively mitigated.

To the extent that the actual results achieved by the Transaction are weaker than those indicated by EBOS’ analysis, there isa risk that there may be an

adverse impact on the financial position and performance of LifeHealthcare, and therefore on the return EBOS receives from its ownership of

LifeHealthcare.

The due diligence undertaken by EBOS relied partly on the review of financial and other information provided by the vendors. EBOS has not been able to

verify the accuracy, reliability or completeness of all the information which was provided to it against independent data.

LifeHealthcarehas undertaken two key material acquisitions in the last two years, including the acquisition of a majority interest in Transmedicin July

2021.

Completion risk

Completion of the Transaction is conditional on various matters, and if any of the conditions are not satisfied or waived, oran y of the completion

deliverables are not delivered, completion may be delayed or may not occur on the current terms or at all. Unless the partiesag ree otherwise, the

Acquisition may be terminated if by the final date for satisfaction of the conditions precedent, the conditions are not satisfie d or waived. EBOS has the

ability to terminate the Acquisition sale and purchase agreement if a “material adverse effect” occurs in respect of LifeHealthcare. There is a risk that such

a material adverse effect does take place and the Acquisition is terminated.

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KEY RISKS

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RiskDescription

Key risks

associated with the

Transaction

(cont’d)

Completion is conditional on the approval of, or clearance being obtained from certain regulators. In order to obtain the approval or clearance, EBOS

may be required to provide certain undertakings regarding its business (including as to divestment). If this occurred, this could result in EBOS incurring

losses or increased costs.

Capital raise risk

EBOS has entered into an underwriting agreement pursuant to which Macquarie Securities (NZ) Limited (Macquarie) has agreed tounderwrite the

Placement.

The underwriting agreement is subject to customary conditions precedent and termination events. If the customary conditions precedent are not

satisfied or the underwriting agreement is terminated, EBOS could not immediately complete the Transaction and would need to seek alternative sources

of funding.

A summary of the events which may trigger termination of the underwriting agreement include (but are not limited to) the following:

•the Acquisition sale and purchase agreement or new debt facilities entered into have become void or voidable, illegal, invalid or unenforceable

or have been amended in any material respect or materially breached, terminated or rescinded, or a circumstance exists which results in a

condition precedent being incapable of being satisfied;

•the disclosure documents or any aspect of the Placement or Retail Offer do not apply with any applicable law, or regulation, or listing rules

•the disclosure documents contain any information or statement that is or becomes misleading or deceptive or is likely to misleador deceive;

•there being a change to the to the form of the disclosure documents as required by any competent authority or EBOS;

•an obligation arises on EBOS to give ASX a correction notice in accordance with section 708A(9) of the Corporations Act 2001 (CthAustralia) and

the matters to be disclosed in that notice are adverse from the point of view of an investor;

•EBOS becomes required to give or gives a correction notice under clause 21 of schedule 8 of the Financial Markets Conduct Regulations 2014

(NZ) and the matters to be disclosed in that notice are adverse from the point of view of an investor;

•any information supplied by or on behalf of EBOS to Macquarie in relation to EBOS or the Placement and Retail Offer is, or becomes, misleading

or deceptive or likely to mislead or deceive;

•EBOS does not provide a certificate as and when required by the underwriting agreement or a statement in any certificate is misl eading,

inaccurate or untrue or incorrect;

•any event specified in the underwriting agreement (including in the timetable) is delayed for one or more business days without the prior written

consent of Macquarie, other than any delay which is solely attributable to the acts or omissions of Macquarie;

•a representation, warranty, undertaking or obligation contained in the underwriting agreement on the part of EBOS is breached, becomes not

true or correct or is not performed;

•a change in the position of the Chairperson or CEO of EBOS occurs or is announced;

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KEY RISKS

37

RiskDescription

Key risks

associated with the

Transaction

(cont’d)

•EBOS or any material subsidiary of EBOS is subject to an insolvency event, or there is an act or omission which is likely to result in EBOS or any

material subsidiary becoming subject to an insolvency event;

•EBOS or any EBOS group member, or any of their respective directors or any of John Cullityor Leonard Hansen engage, or have engaged since

the date of the underwriting agreement, in any fraudulent conduct or activity whether or not in connection with the Placementan d Retail Offer;

•any of the following regulatory matters occur:

―EBOS ceases to be admitted to the official list of ASX or NZX;

―EBOS’ shares are suspended from official quotation for one or more trading days or cease to be quoted on ASX or NZX, subject to

certain exceptions;

―ASX or NZX notifies EBOS that it will not grant permission for the official quotation of any of the New Shares;

―the permission for the official quotation of any of the shares the subject of the Placement granted is subsequently withdrawn, qualified

(other than by way of customary conditions) or withheld;

―a governmental authority withdraws, revokes or materially adversely amends any regulatory approvals required for EBOS to performits

obligations under the underwriting agreement or to carry out the transactions contemplated by the underwriting agreement, the

Acquisition sale and purchase agreement or the new debt facilities;

―there is introduced, or there is a public announcement of a proposal to introduce, adopts or announces a proposal to adopt a newlaw

or policy after the date of the underwriting agreement;

•any of the following occur:

―a director of EBOS is charged with an indictable offence or being held to have acted in breach of part 2 or subpart 2 or subpart3 of Part

5 of the Financial Markets Conduct Act 2013 (NZ);

―any governmental authority commences any public action against any of the directors of a EBOS group member in their capacity as a

director of the EBOS group member, or announces that it intends to take such action; or

―any director of EBOS is disqualified from managing a corporation under Part 2D.6 of the Corporations Act or is disqualified frombeing

appointed as a director under section 151(2) of the Companies Act 1993 (NZ);

―EBOS is prevented from conducting or completing the Placement and Retail Offer in compliance with any applicable laws or an order of

a court of competent jurisdiction or other governmental authority, or otherwise is unable or unwilling to do any of these things; or

―there is an event or occurrence, including any statute, order, rule, regulation, directive or request of any governmental authority which

makes it illegal for Macquarie to satisfy an obligation under the underwriting agreement, or to market, promote or settle thePlacement;

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KEY RISKS

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RiskDescription

Key risks

associated with the

Transaction

(cont’d)

The underwriting agreement also prescribes a range of restructure events upon the occurrence of which if EBOS and Macquarie failto come to an

agreement to amend the underwriting agreement within one business day, Macquarie may terminate any of its obligations under the underwriting

agreement which have not been, and which are not required to be, performed at that time by notice in EBOS. These restructure events include:

•adverse change to EBOS;

•any following regulatory actions:

―an application is made by ASIC for an order under Part 9.5 of the Corporations Act or the FMA under part 8 of the Financial Markets

Conduct Act in relation to the Placement or the disclosure documents and that application becomes public or is not withdrawn within

two business days it is made or by the Placement allotment date;

―any governmental authority commences, or gives notice of an intention to hold, any investigation, proceedings or hearing in relation to

the Placement or the disclosure documents and that investigation, proceeding or hearing becomes public or is not withdrawn within

two business days after it is commenced or by the Placement allotment date;

―an application to a governmental authority for an order, declaration or other remedy in connection with the Placement or any

agreement entered into in respect of the Placement; or

―the New Zealand Commerce Commission or FIRB refuses, or indicates that it will refuse, to grant approval in relation to the Acquisition

on terms reasonably acceptable to EBOS; or

•financial market disruptions:

―a general moratorium on commercial banking activities in Australia, New Zealand, the United Kingdom, or the United States of America

or Hong Kong is declared by the relevant central banking authority in those countries;

―certain disruptions in commercial banking or security settlement or clearance services in any of those countries;

―hostilities not existing at the date of the underwriting agreement commence or a major escalation in existing hostilities occursinvolving

any one or more of Australia, New Zealand, the United Kingdom, the United States of America or the Peoples’ Republic of China

(including Hong Kong), or a terrorist act is perpetrated on any of those countries; or

•trading in all securities quoted or listed on ASX, NZX, New York Stock Exchange or London Stock Exchange is suspended or limitedin a material

respect for one or more days on which that exchange is open for trading.

If completion does not occur, EBOS will need to consider alternative uses for, or ways to return the proceeds of any subscriptions raised from EBOS

shareholders under the Retail Offer and Placement. If completion is delayed, EBOS may incur additional costs and it may take longer than anticipated for

EBOS to realise the benefits of the Transaction. Failure to complete, or delay in completing, the Transaction and/or any action required to be taken to

return capital may have a material adverse effect on EBOS’ financial performance, financial position and security price. Suchcircumstances may result in

a reduction in earnings to the extent that funds raised under the Retail Offer and Placement are retained in cash.

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KEY RISKS

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RiskDescription

Key risks

associated with the

Transaction

(cont’d)

Debt financing risk

The Acquisition sale and purchase agreement is not subject to any financing condition. EBOS has obtained $540 million of new debt facilities to partially

fund the Transaction on a customary certain funds basis (New Debt Facilities). EBOS has received legally binding commitments from certain financiers

to provide the New Debt Facilities subject to certain conditions. If certain events occur (e.g. failure to complete the Transaction, failure to agree and

deliver certain documentation and breach of certain material representations and warranties or material undertakings or materialevents of default

occur), the financiers may terminate their commitment to provide the New Debt Facilities. If so, EBOS would need to secure alternative sources of

funding. Failure to source alternative funding could result in EBOS being unable to perform its obligations to complete the Transaction.

If the Transaction occurs, there will be an increase in EBOS’ debt levels. The use of the New Debt Facilities to partially fund the Transaction means that

EBOS will be exposed to risks associated with higher interest costs and insolvency.

In addition, EBOS will be more exposed to general risks relating to any refinancing of its debt facilities. An inability to refi nance debt facilities or the risk

of increased financing costs on refinancing may adversely affect the financial performance of EBOS.

Key management

Certain key management of LifeHealthcare have been identified by EBOS. Failure to retain some or all of these individuals maymaterially adversely

impact LifeHealthcare’s financial performance.

Change of Control

The Transaction may trigger change of control clauses in some material contracts to which LifeHealthcare or its subsidiaries is a party. When triggered,

the change of control clause will often require LifeHealthcare to seek the counterparty’s consent in relation to the Transaction, or enable the

counterparty to terminate the contract. There is a risk that the counterparty will not provide their consent to the Transaction which may trigger a

termination right in favour of that counterparty or the counterparty may seek to renegotiate terms to obtain such consent which may adversely affect

LifeHealthcare’s financial performance.

W&I risk

The Acquisition sale and purchase agreement includes a condition precedent that EBOS uses its reasonable endeavours to obtainwarranty and

indemnity (W&I) insurance covering certain risks arising from breaches of the representations and warranties given in connection with the Transaction.

There is a risk that the W&I insurance cannot be obtained, or can only be obtained on terms and conditions (including price and exclusions) which are

not favourable to EBOS. There is a risk that the W&I condition precedent is not satisfied or waived, that the price of the policy will be higher than

assumed or that there will be significant exclusions to the policy that were not anticipated at the time of signing the Acquisit ion share purchase

agreement. See above under the heading “Completion risk” for further details in respect of the risk of conditions precedent not being waived or satisfied.

The W&I insurance will be the sole recourse for most warranty and indemnity claims and EBOS will have no right to make any claimagainst the vendors

for breaches of the representations and warranties given by the vendors (except in limited circumstances such as in fraud by a vendor). EBOS also has

very limited ability to make claims against the vendors in respect of certain actions by a target group member which result in abreach of vendor

warranty before the W&I insurance is obtained. There is a risk that the vendors do not have the financial capacity to meet thoseclaims, and EBOS will

not have the ability to make those claims under the W&I insurance.

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RiskDescription

Key risks

associated with the

Transaction

(cont’d)

The W&I insurance will be subject to limitations and a minimum claim deductible. There is therefore the risk that the W&I insurance will not be available,

or adequate to cover a potential loss arising from breaches of the representations and warranties or be subject to exclusionsthat may result in a material

adverse impact on the EBOS financial position.

Integration risk

The integration of a business of the size of LifeHealthcare carries numerous risks, including potential delays, potential clientattrition, loss of key staff,

additional unanticipated costs in implementing necessary changes, and difficulties in integrating various operations. These risks are particularly

accentuated by the disruptions caused by COVID-19, which may make integration difficult, delayed or in some instances unachievable.

Integration risks include:

•loss of, or reduction in, key personnel, expert capability or employee productivity, or failure to procure or retain employees;

•possible increased risk of errors or incidents such as trading errors due to inadequate or inconsistent processes or controls;

•possible difficulties in bringing together the cultures and management styles of both organisations in an effective manner; and

•disruption to the ongoing operations of both businesses, including difficulties in distribution owing to disruptions of international travel and

distribution networks as a result of COVID-19.

Any of these possibilities may have an adverse impact on EBOS’ operating and financial performance and the future price of EBOS shares.

Transmedic business risks

LifeHealthcare acquired a 51% interest in Transmedic in July 2021 (Transmedic Acquisition). In connection with the Transaction, LifeHealthcare will be

granted a call option to acquire the remaining 49% interest in Transmedic from the Transmedic founders. The Transmedic founders will also be granted a

put option to require LifeHealthcare to acquire their 49% stake.

As the Transmedic Acquisition was only recently undertaken, the same integration risks described above under the heading “Integration risk” apply to

the Transmedic Acquisition.

Foreign jurisdiction compliance risks

LifeHealthcare has significant operations in Asia (Hong Kong, Singapore, Vietnam, Malaysia, Thailand, Indonesia and the Philippines) through the

Transmedic group. The operations of the LifeHealthcare business in each of these jurisdictions is subject to extensive laws, regulatory requirements and

industry standards and codes. A failure by Transmedic group of companies to hold relevant licences or approvals could, if not rectified, result in the

relevant Transmedic group companies being liable to fines, penalties and requirements to pay compensation for damages as wellasreputational

damage and the possibility, ultimately, of revocation of licences or approvals which could have a material adverse impact on thebusiness carried out in

those jurisdictions.

If EBOS or LifeHealthcare do not have appropriate systems and procedures in place to manage its regulatory compliance, EBOS could be subject to fines,

penalties and requirements to pay compensation for damages as well as reputational damage and the possibility of revocation of licences.

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KEY RISKS

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RiskDescription

Key risks

associated with the

Transaction

(cont’d)

Economic, political and social conditions in Asia

Due to the operations in Asia through the Transmedic group of companies in Hong Kong, Singapore, Vietnam, Malaysia, Thailand,Indonesia and the

Philippines, the Lifehealthcare business, results of operations, financial condition and prospects may be influenced to a significant degree by economic,

political, social and legal conditions in those countries.

The economies of some of these countries differ from the economies of developed countries in many respects, including with respect to the amount of

government involvement, level of development, growth rate and allocation of resources.

LifeHealthcare’s operations in Asia are governed by local laws and regulations in the relevant countries and the level of sophistication of the legal and

regulatory regimes in most of those countries can be considerably lower than in more developed countries. As a result, the interpretation and

enforcement of these laws and regulations involve uncertainties and can be inconsistent and unpredictable. In addition, in certain jurisdictions the legal

system is often based in part on government policies and internal rules, some of which are not published on a timely basis oratall, and which may have

a retroactive effect.

As a result, EBOS may not be aware of any violation of laws, regulations or policies and rules by LifeHealthcare.

Product liability

exposure

EBOS and LifeHealthcare may, from time to time, experience product defects or other claims relating to its products or services.Defects in products that

EBOS or LifeHealthcare manufactures, markets, sells or distributes could be difficult or costly to correct, cause significantcustomer relations and business

reputation problems, harm EBOS or LifeHealthcare’s financial results and result in damage to or claims by their customers. Any such claim could also

result in increased challenges in obtaining insurance on comparatively reasonable terms.

Currency riskEBOS’ operations are primarily in New Zealand and Australia. Foreign exchange risk arises when future commercial transactionsan d recognised assets

and liabilities are denominated in a currency that is not the primary currency for EBOS’ operations. EBOS makes purchases in foreign currencies such as

the US dollar and the Euro and is therefore exposed to foreign exchange risk arising from movements in exchange rates. The acquisition of

LifeHealthcarewill further diversify EBOS geographically, which may also increase EBOS’ foreign exchange risk and expose EBOS to a number of

additional currencies.

To manage the currency risk in respect of both revenue and expenses, EBOS may hedge a percentage of its net foreign currency exposures using forward

foreign exchange contracts and/or foreign exchange options to reduce the variability from any changes in EBOS’ net operating income and cash flows to

acceptable parameters. Such hedging does not, however, guarantee a more favourable outcome than that achieved by not hedging.

CompetitionEBOS and LifeHealthcareoperates in a highly competitive environment. This competitive environment can be significantly affected by local market

forces, general competitive dynamics, new market entrants, changes in economic conditions and product demand. In relation to EBOS’ business,

contracts with pharmacy wholesale customers tend to be for periods of between 2 to 5 years and for this reason at any point in time EBOS is engaged in

customer negotiations and tender processes. Any increased competition from new and existing competitors can impact on EBOS’ and LifeHealthcare’s

ability to generate sales, lead to a loss of market share, and cause a decline in profitability. Such changes to the competitiveenvironment in which EBOS

and LifeHealthcareoperate may have an adverse impact on their financial position, performance and prospects.

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RiskDescription

Counterparty riskThere is a risk that counterparties (including customers) may fail to meet their contractual obligations resulting in loss toEB OS or LifeHealthcare and

impacting on EBOS’ or LifeHealthcare’s business relationships and operations. EBOS and LifeHealthcare cannot guarantee that their respective

counterparties will fulfil these obligations or that EBOS and LifeHealthcare will successfully manage counterparty risk (including credit risk). The failure of

customers to meet their obligations to EBOS or LifeHealthcare may adversely impact on revenue and the financial position, performance and prospects

of EBOS or LifeHealthcare.

Reliance on key

suppliers

EBOS’ and LifeHealthcare’s ability to supply products to its customers is highly dependent on securing products from third partysuppliers. EBOS and

LifeHealthcare would be materially impacted if any of those suppliers were unwilling or unable to provide products as contractedor made a decision to

supply products on unfavourable terms. If suppliers failed to supply the products, terminated the contracts connected with the supply of products (or

allowed them to expire without renewing them) or changed terms to be less favourable than those currently offered, and EBOS or LifeHealthcare were

unable to arrange for the supply of replacement products from another supplier on acceptable terms or at all, this change maymaterially impact EBOS

or LifeHealthcare’s financial position, performance and prospects.

LifeHealthcare also provides value-added services to bone banks by processing donor tissue into allograft and distributing it. Supply of donor tissue

relies on arrangements with two organisations. If either or both of those organisations were to reduce or stop supply of donor tissue, or if supply of

donor tissue was impacted for some other reason, that may impact LifeHealthcare’s allograft manufacture and distribution activit ies and, in turn, impact

revenue and earnings.

Impairment riskEBOS and LifeHealthcare carry significant goodwill and indefinite life intangible assets on their balance sheets. Accounting policies require that these

assets be regularly tested for impairment and that the underlying assumptions supporting their carrying value be confirmed. There is a risk that the

carrying balances for goodwill and/or intangibles may become impaired in the future, which would have an adverse impact on the financial position,

performance and prospects of EBOS or LifeHealthcare.

Regulatory risk

and changes in law

EBOS and LifeHealthcare operate in a number of highly regulated industry segments, including in relation to the distribution andsupply of

pharmaceutical, medical and related products.

EBOS and LifeHealthcare are exposed to the risk of new government policies, pricing arrangements, regulations and legislationthat may impact on both

the pricing of products and, accordingly, EBOS’ profitability.

For example, for EBOS, the Australian Government’s reforms to the Pharmaceutical Benefits Scheme (PBS) over many years has had and continues to

have the effect of lowering the prices paid for medicines, thereby lowering the distribution margin earned by EBOS.

Additionally, the financial performance of EBOS may be materially affected by changes in government regulations with respect to the pharmacy industry

in New Zealand and Australia, including the Community Service Obligation (CSO). Symbion Pty Ltd (a wholly-owned subsidiary of EBOS) is a signatory to

a CSO deed which governs the arrangements under which Symbion distributes PBS medicines around Australia, in return for access to a pool of funding

that subsidises the distribution of PBS medicines to rural and remote parts of Australia. Any material adverse change in the CSOarrangements could

have a material negative impact on the financial performance of EBOS. These changes could include: changes to the basis of the CSO funding (including

a reduction in the overall CSO funding pool or the way in which payments to eligible wholesalers are calculated), changes to theperformance criteria, or

the termination or expiry of Symbion’s CSO deed. In addition, Symbion could fail to achieve the performance criteria resulting in restricted or no access

to the CSO funding pool.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
KEY RISKS

43

RiskDescription

Regulatory risk

and changes in law

(cont.)

The benefit paid to medical device manufacturers and distributors such as LifeHealthcare and EBOS’ existing medical devices business by private health

insurers is determined by the Australian Government’s Prostheses List. Reforms to the Prostheses List in the past have reduced the benefit payable to

medical device manufacturers and distributors. Upcoming reforms to the Prostheses List have been flagged and are currently expected to have an

impact on LifeHealthcare’s future revenues and earnings. In particular, these changes are expected to include price reductions on some items on the

Prostheses List or removal of items from the Prostheses List altogether. There is no guarantee that LifeHealthcare will be able to mitigate the impact of

these (or other future reforms) in part or full.

More broadly, changes to government policy, law or regulations, or the introduction of new regulatory regimes (for example, in relation to climate

change), may lead to an increase in operational costs, reduce margin and may have a materially adverse effect on the financial position, performance

and prospects of EBOS or LifeHealthcare.

Failure to comply with applicable laws and regulations may result in enforcement actions, including orders issued by regulatory or judicial authorities

causing operations to cease or be curtailed, and may include civil or criminal fines or penalties.

Cyber riskEBOS and LifeHealthcare operate a number of information technology systems. These systems may be subject to internal or externalsecurity breaches. A

security breach could result in significant business disruption and cost, misappropriation of funds, loss of intellectual property and disclosure of sensitive

business information or personal data. Other consequences as a result of a security breach could include legal or regulatory liability, loss of business and

reputational damage. Any damage to EBOS’ information technology systems could lead to extended downtime of EBOS or LifeHealthcare’s websites or

corporate systems. This could adversely affect EBOS or LifeHealthcare’s operations and financial position, performance and prospects.

Privacy riskThe protection of customer, employee, third party and company data is critical to EBOS’ and LifeHealthcare’s operations. The legal and regulatory

environment surrounding information security and privacy is increasingly complex and demanding. Customers, employees and third parties such as

suppliers also have an expectation that EBOS and LifeHealthcare will adequately protect their personal information. A breach of customer, employee,

third party or company data could attract significant media attention, damage EBOS’ or LifeHealthcare’s reputation and customer or supplier

relationships and ultimately result in lost sales, legal or regulatory liability or litigation. This could have a material adverse effect on EBOS or

LifeHealthcare’s future financial position, performance and prospects.

Supply chain riskDisruptions to EBOS’ or LifeHealthcare’ssupply chains, or EBOS’ manufacturing operations, may have a material adverse effect on the productivity and

results of operations during the affected period. Any material damage or disruption to EBOS or LifeHealthcare’ssupply chains and EBOS’ manufacturing

operations may impair their ability to provide products and services and result in significant disruption to the business andcustomers.

Future dividends

and franking

No assurance can be given in relation to the payment of future dividends. Future determinations as to the payment of dividends by EBOS will be at the

discretion of the directors and will depend upon the availability of profits, the operating results and financial condition of EBOS, future capital

requirements, covenants in relevant financing agreements, general business and financial conditions and other factors consideredrelevant by the

directors. No assurance can be given in relation to the level of imputation and/or franking credits attaching to future dividendpayments. The level of

imputation and/or franking credits attaching to future dividend payments will largely depend upon the Group’s ability to carry f orward the existing

balance of imputation and franking credits, the amount of tax paid in Australia and New Zealand in the future, and other factors.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
KEY RISKS

44

RiskDescription

Health and safety

risk

Due to the nature of some of the industries in which EBOS and LifeHealthcare operate, there is a risk of accidents or unsafe operations. Notwithstanding

the preventative measures which EBOS and LifeHealthcare have taken or may take, there can be no assurance that accidents or unsafe operations will not

occur and injure EBOS’ or LifeHealthcare’s own personnel or third parties. Such events may result in additional costs and fines,and may jeopardise EBOS

or LifeHealthcare’s reputation and credibility.

Interest rate riskEBOS is subject to the risk of rising interest rates associated with borrowing on a floating rate basis. EBOS seeks to managepart of its exposure to

adverse fluctuations in floating interest rates through interest rate hedging arrangements, including derivative financial instruments. Such arrangements

involve risk, such as the risk that counterparties may fail to honour their obligations under these arrangements, and that such arrangements may not be

effective in reducing exposure to movements in interest rates. To the extent that EBOS does not hedge effectively (or at all)ag ainst movements in

interest rates, such interest rate movements may adversely affect EBOS’ results.

Litigation riskDisputes or litigation may arise from time to time in the course of the business activities of EBOS and LifeHealthcare. Thereis a risk that any material or

costly dispute or litigation could adversely affect EBOS’ or LifeHealthcare’s reputation, financial position, performance or prospects.

Insurance riskAlthough EBOS and LifeHealthcare maintain insurance coverage that it believes is appropriate to protect against major operating and other risks, not all

risks are insured or insurable. EBOS and LifeHealthcare cannot be sure that adequate insurance coverage for potential losses andliabilities will be

available in the future on commercially reasonable terms, and may also carry large deductibles and premiums. If EBOS or LifeHealthcare experiences a

loss in the future, the proceeds of the applicable insurance policies, if any, may not be adequate to cover replacement costs, lost revenues, increased

expenses or liabilities to third parties. This may have a materially adverse effect on EBOS’ or LifeHealthcare’s financial posit ion, performance and

prospects.

Taxation risksFuture changes in New Zealand or Australian taxation law, including changes in interpretation or application of the law by the courts or taxation

authorities in New Zealand or Australia, may affect the taxation treatment of an investment in EBOS shares or the holding anddisposal of those shares.

Further, changes in tax law, or changes in the way tax law is expected to be interpreted, in the jurisdictions in which EBOS or LifeHealthcareoperates,

may impact the future tax liabilities of EBOS or LifeHealthcare.

Changes to

accounting

standards

Changes to accounting standards that apply to EBOS could materially adversely affect the financial position and performance reported in EBOS’ financial

statements.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES

APPENDIX –

BACKGROUND

INFORMATION

ON EBOS

45

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS SNAPSHOT

46

Businesses

Geographies (FY21 revenue)

Segments (FY21 GOR

3

)

Source: Management reports. Notes: 1. Market capitalisation as at 8 December 2021. 2. EBIT is statutory EBIT. 3. Gross operatingrevenue.

EBOS is the largest and most diversified Australasian marketer, wholesaler and distributor of

healthcare, medical and pharmaceutical products. It is also a leading marketer and distributor of

recognised consumer products and animal care brands

NZ$6.0bn

1

market capitalisation

NZX20 / ASX listed

$9.2bn

FY21 revenue

3,700+

employees

63

locations across ANZ

Community Pharmacy

Institutional Healthcare

Contract Logistics

Pet Brands

Vet Wholesale

Pet Retail

Healthcare

Animal Care

$291m

2

FY21 EBIT

Healthcare

86%

Animal care

14%

Australia

80%

New Zealand

20%

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS has leading positions across the ANZ healthcare products supply chain

Brands and

manufacturers

Wholesalers and

distributors

Contract logistics

providers

Pharmacies

Hospitals

WHAT WE DO: HEALTHCARE

Aged care &

primary care

Pharmacy

support services

= EBOS’ primary presence in the supply chain

Medicines; consumer health

products; medical devices

Patients

Community

Pharmacy

Leading wholesaler of pharmaceutical and healthcare products to retail pharmacies

Provider of franchisor and support services to leading pharmacy banners including TerryWhite Chemmart

Owner and marketer of consumer health brands sold via pharmacy, grocery and health specialty stores

Institutional

Healthcare

Leading wholesaler of pharmaceuticals and medical consumables to hospitals, aged care, medical centres and GPs, as well

as a growing presence in medical devices distribution

Contract

Logistics

Leading 3PL/4PL provider to pharmaceutical and healthcare products manufacturers

Source: Management reports. Notes: 1. In the healthcare products supply chain, brands and manufacturers also supply directly to pharmacies, hospitals, aged care and

primary care providers (not illustrated above).

Healthcare products supply chain

1

EBOS Healthcare businesses

47

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
Pet Brands

Owner and marketer of leading premium pet food and pet treats brands

BlackHawk and Vitapet, among other pet products, to pet specialty and

grocery retailers

Vet Wholesale

Wholesaler of pet medicines, health and food products to veterinarians and

pet retailers

Pet Retail

50% joint venture partner in Animates, the leading New Zealand pet retailer

and owner of vet clinics

WHAT WE DO: ANIMAL CARE

EBOS also has leading and diverse positions within the Animal Care segment

Source: Management reports.

EBOS Animal Care businesses

48

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS INVESTMENT STRENGTHS

49

EBOS offers investors a strong track record of growth, yield and shareholder returns

Defensive growth sectors

Scale and leading positions

Diversified group

Best-in-class healthcare distribution network

Proven value creation strategy

Supportive growth drivers

Strong financial track record

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS’ TRANS-TASMAN HISTORY

EBOS’ history stretches back 100 years in New Zealand and 175 years in Australia

50

1845

Francis Hardy Faulding

opened his first

pharmacy in Adelaide,

South Australia

1922

Early Brothers

Trading Co. is

founded

2011

EBOS acquires pet

brand business,

Masterpet

EBOS merges with

Symbion, the leading

pharmaceutical

wholesaler in Australia

and lists on the ASX

2013

Early Bros Dental

& Surgical

Supplies is listed

on NZX

1960

2020

EBOS revenues

exceed $8bn

Australia

New Zealand

Symbion acquires

veterinary wholesaler,

Lyppard Australia

2011

2007

EBOS acquires

Pharmacy

Retailing New

Zealand

2021

EBOS market

capitalisation

exceeds NZ$5bn

for the first time

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
INVESTING FOR GROWTH

51

Investing in our distribution network and value accretive acquisitions is core to our strategy

Growth

capital

expenditure

Acquisitions

Sydney Contract

Logistics DC

Brisbane DC

Keysborough DC

Onelink Australia DC

FY15

FY16

FY17

FY18

FY19

FY20

FY21

VET

20

acquisitions

over last 10

years

Pet Food

Manufacturing Facility

FY22

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS’ ACQUISITION STRATEGY

52

Select areas of focus for acquisitionsStrategic focus

•Targets aligned to our strategy within healthcare, animal care

or adjacencies

•High quality, profitable and growing businesses with strong

management teams

Size

•Typically focussed on small to medium size bolt-ons

•Consider larger opportunities where there is compelling

rationale and shareholder returns

Geographic focus

•A substantial pipeline remains in ANZ

•Open minded regarding offshore opportunities (Asia)

Disciplined adherence to investment criteria

•EPS accretion and acceptable ROCE

•Maintain a strong balance sheet

Track record of growing inorganically to expand and diversify our earnings

Animal Care

Retail pharmacy

franchise

networks

Consumer brands

Medical devices

distribution

Medical

consumables

distribution

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
PROVEN VALUE CREATION STRATEGY

53

Our businesses generate organic growth and significant cash flow, which funds our strategy of

re-investing for growth, as well as dividends for shareholders

SHAREHOLDER VALUE CREATION STRATEGY

DIVIDENDS

ORGANIC GROWTH

AND DISCIPLINED CASH FLOW

MANAGEMENT

INVESTING FOR GROWTH

DPS YIELDEPS GROWTH

~70% PAYOUT RATIO

1

(IMPUTED / FRANKED)

MAXIMISING OPPORTUNITIES

FROM OUR LEADING BUSINESSES

GROWTH CAPEX AND

ACQUISITIONS

Notes: 1. 70% average payout ratio over FY14 to FY21 compared to current dividend policy of dividends between 60% and 80% of NPAT.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
EBOS’ LONG TERM TRACK RECORD

54

Return on capital employed (%)

Underlying EBIT($m)

Summary

Strong earnings growth

Stable dividend growth and payout ratio

Disciplined focus on working capital

management and cash flow generation

Disciplined focus on ROCE

Strong balance sheet with growth

headroom

DPS (NZ$ cents per share)

Gearing (Net Debt : EBITDA)

Underlying EPS($ cents per share)

EBOS has delivered consistent financial performance through the cycle

11.4% CAGR10.6% CAGR11.6% CAGR

Disciplined focusSignificant funding headroom

138

160

185

204

218

230

263

295

FY14FY15FY16FY17FY18FY19FY20FY21

57

66

77

86

90

94

101

115

FY14FY15FY16FY17FY18FY19FY20FY21

1.93x

1.59x

1.18x

1.80x

1.74x

1.41x

1.11x

0.85x

FY14FY15FY16FY17FY18FY19FY20FY21

12.9%

14.6%

16.7%

17.1%

16.3%

15.9%

17.1%

18.0%

FY14FY15FY16FY17FY18FY19FY20FY21

41

47

59

63

69

72

78

89

FY14FY15FY16FY17FY18FY19FY20FY21

Source: Management reports.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES

APPENDIX –

INTERNATIONAL

OFFER

RESTRICTIONS

55

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
INTERNATIONAL OFFER RESTRICTIONS

56

INTERNATIONAL OFFER RESTRICTIONS

AUSTRALIA

This document and the offer of New Shares under the Placement is only made available in Australia to persons to whom a disclosure document is not required to be given

under Chapter 6D of the Australian Corporations Act. This document is not a prospectus, product disclosure statement or any other form of formal “disclosure document” for

the purposes of the Australian Corporations Act, and is not required to, and does not, contain all the information which would be required in a disclosure document under the

Australian Corporations Act. If you are in Australia, this document is made available to you provided you are a person to whom an offer of securities can be made without a

disclosure document such as a professional investor, sophisticated investor or wholesale client for the purposes of Chapter 6D or Part 7.9 of the Australian Corporations Act.

No “cooling-off” regime will apply to an acquisition of any interest in the Company.

If you acquire the New Shares under the Placement in Australia then you:

•represent and warrant that you are a professional or sophisticated investor within the meaning of sections 708(11) or 708(8) of the Australian Corporations Act and a

wholesale client within the meaning of section 761G of the Australian Corporations Act; and

•agree not to sell or offer for sale any New Shares issued under the Placement in Australia within 12 months from the date of their issue under the Placement, except in

circumstances where:

―disclosure to investors would not be required under Chapter 6D of the Australian Corporations Act; or

―the sale or offer is made pursuant to a disclosure document which complies with Chapter 6D or Part 7.9 of the Australian Corporations Act.

ADDITIONAL INTERNATIONAL OFFER RESTRICTIONS

This document does not constitute an offer of New Shares of the Company in any jurisdiction in which it would be unlawful. Inparticular, this document may not be distributed

to any person, and the New Shares may not be offered or sold, in any country outside New Zealand or Australia except to the extent permitted below.

BERMUDA

No offer or invitation to subscribe for New Shares may be made to the public in Bermuda or in any manner that would constitute engaging in business in or from within

Bermuda. In addition, no invitation is being made to persons resident in Bermuda for exchange control purposes to subscribe for New Shares.

CAYMAN ISLANDS

No offer or invitation to subscribe for New Shares may be made to the public in the Cayman Islands or from within the Cayman Islands.

HONG KONG

WARNING: This document has not been, and will not be, registered as a prospectus under the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32) of

Hong Kong, nor has it been authorised by the Securities and Futures Commission in Hong Kong pursuant to the Securities and Futures Ordinance (Cap. 571) of the Laws of

Hong Kong (the "SFO"). Accordingly, this document may not be distributed, and the New Shares may not be offered or sold, in HongKong other than to "professional

investors" (as defined in the SFO and any rules made under that ordinance).

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
INTERNATIONAL OFFER RESTRICTIONS

57

HONG KONG (CONT.)

No advertisement, invitation or document relating to the New Shares has been or will be issued, or has been or will be in thepossession of any person for the purpose of issue,

in Hong Kong or elsewhere that is directed at, or the contents of which are likely to be accessed or read by, the public of HongKong (except if permitted to do so under the

securities laws of Hong Kong) other than with respect to New Shares that are or are intended to be disposed of only to persons outside Hong Kong or only to professional

investors. No person allotted New Shares may sell, or offer to sell, such securities in circumstances that amount to an offertothe public in Hong Kong within six months

following the date of issue of such securities.

The contents of this document have not been reviewed by any Hong Kong regulatory authority. You are advised to exercise caution in relation to the offer. If you are in doubt

about any contents of this document, you should obtain independent professional advice.

JAPAN

The New Shares have not been, and will not be, registered under Article 4, paragraph 1 of the Financial Instruments and ExchangeLaw of Japan (Law No. 25 of 1948), as

amended (the "FIEL") pursuant to an exemption from the registration requirements applicable to a private placement of securitiesto Qualified Institutional Investors (as defined

in and in accordance with Article 2, paragraph 3 of the FIEL and the regulations promulgated thereunder). Accordingly, the New Shares may not be offered or sold, directly or

indirectly, in Japan or to, or for the benefit of, any resident of Japan other than Qualified Institutional Investors.

Any Qualified Institutional Investor who acquires New Shares may not resell them to any person in Japan that is not a Qualified Institutional Investor, and acquisition by any

such person of New Shares is conditional upon the execution of an agreement to that effect.

LUXEMBOURG

This document has not been, and will not be, registered with or approved by any securities regulator in Luxembourg or elsewhere in the European Union. Accordingly, this

document may not be made available, nor may the New Shares be offered for sale, in Luxembourg except in circumstances that donot require a prospectus under Article 1(4)

of Regulation (EU) 2017/1129 of the European Parliament and the Council of the European Union (the "Prospectus Regulation").

In accordance with Article 1(4)(a) of the Prospectus Regulation, an offer of New Shares in Luxembourg is limited to persons who are "qualified investors" (as defined in Article

2(e) of the Prospectus Regulation).

NORWAY

This document has not been approved by, or registered with, any Norwegian securities regulator under the Norwegian SecuritiesTr ading Act of 29 June 2007 no. 75.

Accordingly, this document shall not be deemed to constitute an offer to the public in Norway within the meaning of the Norwegian Securities Trading Act. The New Shares

may not be offered or sold, directly or indirectly, in Norway except to "professional clients" (as defined in the Norwegian Securities Trading Act).

SINGAPORE

This document and any other materials relating to the New Shares have not been, and will not be, lodged or registered as a prospectus in Singapore with the Monetary

Authority of Singapore. Accordingly, this document and any other document or materials in connection with the offer or sale, or invitation for subscription or purchase, of New

Shares, may not be issued, circulated or distributed, nor may the New Shares be offered or sold, or be made the subject of aninvitation for subscription or purchase, whether

directly or indirectly, to persons in Singapore except pursuant to and in accordance with exemptions in Subdivision (4) Division1, Part XIII of the Securities and Futures Act,

Chapter 289 of Singapore (the "SFA"), or as otherwise pursuant to, and in accordance with the conditions of any other applicableprovisions of the SFA.

This document has been given to you on the basis that you are (i) an "institutional investor" (as defined in the SFA) or (ii)an"accredited investor" (as defined in the SFA). If you

are not an investor falling within one of these categories, please return this document immediately. You may not forward or circ ulate this document to any other person in

Singapore.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
INTERNATIONAL OFFER RESTRICTIONS

58

SINGAPORE (CONT.)

Any offer is not made to you with a view to the New Shares being subsequently offered for sale to any other party. There are on-sale restrictions in Singapore that may be

applicable to investors who acquire New Shares. As such, investors are advised to acquaint themselves with the SFA provisionsre lating to resale restrictions in Singapore and

comply accordingly.

SWITZERLAND

The New Shares may not be publicly offered in Switzerland and will not be listed on the SIX Swiss Exchange or on any other stockexchange or regulated trading facility in

Switzerland. Neither this document nor any other offering or marketing material relating to the New Shares constitutes a prospectus or a similar notice, as such terms are

understood under art. 35 of the Swiss Financial Services Act or the listing rules of any stock exchange or regulated trading facility in Switzerland.

No offering or marketing material relating to the New Shares has been, nor will be, filed with or approved by any Swiss regulatory authority or authorised review body. In

particular, this document will not be filed with, and the offer of New Shares will not be supervised by, the Swiss Financial Market Supervisory Authority (FINMA).

Neither this document nor any other offering or marketing material relating to the New Shares may be publicly distributed or otherwise made publicly available in Switzerland.

The New Shares will only be offered to investors who qualify as "professional clients" (as defined in the Swiss Financial Services Act). This document is personal to the recipient

and not for general circulation in Switzerland.

UNITED KINGDOM

Neither this document nor any other document relating to the offer has been delivered for approval to the Financial Conduct Authority in the United Kingdom and no

prospectus (within the meaning of section 85 of the Financial Services and Markets Act 2000, as amended ("FSMA")) has been publi shed or is intended to be published in

respect of the New Shares.

The New Shares may not be offered or sold in the United Kingdom by means of this document or any other document, except in circumstances that do not require the

publication of a prospectus under section 86(1) of the FSMA. This document is issued on a confidential basis in the United Kingdom to "qualified investors" within the meaning

of Article 2(e) of the UK Prospectus Regulation. This document may not be distributed or reproduced, in whole or in part, normay its contents be disclosed by recipients, to

any other person in the United Kingdom.

Any invitation or inducement to engage in investment activity (within the meaning of section 21 of the FSMA) received in connection with the issue or sale of the New Shares

has only been communicated or caused to be communicated and will only be communicated or caused to be communicated in the UnitedKingdom in circumstances in which

section 21(1) of the FSMA does not apply to the Company.

In the United Kingdom, this document is being distributed only to, and is directed at, persons (i) who have professional experience in matters relating to investments falling

within Article 19(5) (investment professionals) of the Financial Services and Markets Act 2000 (Financial Promotions) Order 2005("FPO"), (ii) who fall within the categories of

persons referred to in Article 49(2)(a) to (d) (high net worth companies, unincorporated associations, etc.) of the FPO or (iii) to whom it may otherwise be lawfully

communicated (together "relevant persons"). The investment to which this document relates is available only to relevant persons.Any person who is not a relevant person

should not act or rely on this document.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
INTERNATIONAL OFFER RESTRICTIONS

59

UNITED STATES

This document does not constitute an offer to sell, or a solicitation of an offer to buy, securities in the United States. The New Shares have not been, and will not be, registered

under the US Securities Act of 1933 or the securities laws of any state or other jurisdiction of the United States. Accordingly,the New Shares may not be offered or sold in the

United States except in transactions exempt from, or not subject to, the registration requirements of the US Securities Act and applicable US state securities laws.

The New Shares will only be offered and sold in the United States to:

•“qualified institutional buyers” (as defined in Rule 144A under the US Securities Act); and

•dealers or other professional fiduciaries organized or incorporated in the United States that are acting for a discretionary or similar account (other than an estate or trust)

held for the benefit or account of persons that are not US persons and for which they exercise investment discretion, within themeaning of Rule 902(k)(2)(i) of Regulation S

under the US Securities Act.

NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES
NOT FOR RELEASE TO US WIRE SERVICES OR DISTRIBUTION IN THE UNITED STATES

---

EBOS Group Limited. NZBN 9429031998840
Level 7, 737 Bourke Street, Docklands, Victoria, Australia. PO Box 7300, Melbourne, Victoria 8004, Australia.

Phone: +61 3 9918 5555, Fax: +61 3 9918 5599.

www.ebosgroup.com

Not for release to US wire services or distribution in the United States

9 December 2021

NZX / ASX Code: EBO

NZX Limited

11 Cable Street

Wellington 6011

ASX Limited

525 Collins Street

Melbourne VIC 3000, Australia

Notice pursuant to clause 20(1)(a) of Schedule 8 to the Financial Markets

Conduct Regulations 2014

1 EBOS Group Limited (NZX/ASX: EBO) (EBOS) has announced that it intends to

undertake a capital raising, comprising a placement and a retail offer to eligible

shareholders with an address in New Zealand or Australia, under each of which new

fully paid ordinary shares in EBOS of the same class as already quoted on the NZX

Main Board operated by NZX Limited and the Australian Securities Exchange

operated by ASX Limited will be offered (Offer).

2 Pursuant to clause 20(1)(a) of Schedule 8 to the Financial Markets Conduct

Regulations 2014 (FMC Regulations) and the Financial Markets Conduct Act 2013

(FMC Act), EBOS states that:

2.1 EBOS is making the Offer in reliance upon the exclusion in clause 19 of

Schedule 1 to the FMC Act and is giving this notice under clause 20(1)(a) of

Schedule 8 to the FMC Regulations.

2.2 As at the date of this notice, EBOS is in compliance with the continuous

disclosure obligations that apply to it in relation to ordinary shares in EBOS.

There is no information that is "excluded information" (as defined in clause

20(5) of Schedule 8 to the FMC Regulations) in respect of EBOS.

2.3 As at the date of the notice, EBOS is in compliance with its financial reporting

obligations (as defined in clause 20(5) of Schedule 8 to the FMC Regulations).

2.4 The Offer is not expected to have any material effect or consequence on the

“control” (as defined in clause 48 of Schedule 1 to the FMC Act) of EBOS.

3 A separate notice will be given under s 708A(5)(e) of the Corporations Act 2001

(Cth) following allotment of shares pursuant to the placement.

Yours faithfully


Janelle Cain

General Counsel

EBOS Group Limited


100501915/8979156.3

Authorised for lodgement with NZX and ASX by EBOS’ Board of Directors


For further information, please contact:

Martin Krauskopf

General Manager, Mergers & Acquisitions and Investor Relations

+61 3 9918 5555

---

Corporate Action Notice


Section 1: issuer information

Name of issuer

EBOS Group Limited

Class of Financial Product

Ordinary Shares

NZX ticker code

EBO

ISIN

NZEBOE0001S6

Name of Registry

Computershare Investor Services Limited

Type of corporate action

(Please mark with an X in the relevant

box/es)

Share purchase

plan

X

Renounceable

Rights issue


Capital

reconstruction

Non

Renounceable

Rights issue


Call Bonus issue

Record date

8/12/2021

Ex-Date (one business day before the

Record Date)

7/12/2021

Currency

NZD

Section 2: Share purchase plans

Maximum dollar amount of Financial

Products to be issued

Up to:

(a) NZ$50,000 (comprising a share purchase plan

component of NZ$15,000, with provision to apply for

up to a further NZ$35,000) per shareholder/beneficial

owner with a registered address in New Zealand; or

(b) A$47,500 per shareholder/beneficial owner with a

registered address in Australia,

for an aggregate offer size of up to NZ$105 million

(A$100 million). EBOS reserves the right to, at its absolute

discretion, allow oversubscriptions.

Minimum application amount (if any)

N/A

Exercise Price

The lower of NZ$34.50 or the five day volume weighted

average price of EBOS shares up to, and including, the

Retail Closing Date of 17 January 2022.

Scaling reference date

By reference to holdings at Record Date

Closing Date

17/01/2022

Allotment Date

24/01/2022

Section 3: Authority for this announcement

Name of person authorised to make this

announcement

Janelle Cain

Contact person for this announcement

Janelle Cain

Contact phone number

+61 3 9918 5555

Contact email address

janelle.cain@ebosgroup.com

Date of release through MAP

09/12/2021

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.