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Independent auditor's report on the summarised consolidated financial statements

TO THE SHAREHOLDERS OF EOH HOLDINGS LIMITED

Opinion

The summary consolidated financial statements of EOH Holdings Limited, set out on summarised consolidated statement of profit or loss and other comprehensive income to notes to the summarised consolidated financial statements of the EOH Summarised Financial Results for the year ended 31 July 2021, which comprise the summarised consolidated statement of financial position as at 31 July 2021, the summarised consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for the year then ended, and related notes, are derived from the audited consolidated financial statements of EOH Holdings Limited for the year ended 31 July 2021.

In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements, in accordance with the JSE Limited’s (JSE) requirements for provisional reports, as set out in note 2 to the summary consolidated financial statements, and the requirements of the Companies Act of South Africa as applicable to summary financial statements.

Summary consolidated financial statements

The summary consolidated financial statements do not contain all the disclosures required by International Financial Reporting Standards and the requirements of the Companies Act of South Africa as applicable to annual financial statements. Reading the summary consolidated financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the audited consolidated financial statements and the auditor’s report thereon.

The audited consolidated financial statements and our report thereon

We expressed an unmodified audit opinion on the audited consolidated financial statements in our report dated 28 October 2021. That report also includes:

  • The communication of key audit matters. Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the consolidated financial statements of the current period.
  • The communication of a report on other legal and regulatory requirements. In accordance with our responsibilities in terms of Section 44(2) and 44(3) of the Auditing Profession Act, we reported that we identified a reportable irregularity in terms of the Auditing Profession Act.

Director’s responsibility for the summary consolidated financial statements

The directors are responsible for the preparation of the summary consolidated financial statements in accordance with the JSE’s requirements for summary financial statements, set out in note 2 to the summary consolidated financial statements, and the requirements of the Companies Act of South Africa as applicable to summary financial statements.

Auditor’s responsibility

Our responsibility is to express an opinion on whether the summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements based on our procedures, which were conducted in accordance with International Standard on Auditing (ISA) 810 (Revised), Engagements to Report on Summary Financial Statements.

PricewaterhouseCoopers Inc.
Director: DH Höll
Registered Auditor
Johannesburg, South Africa
28 October 2021