• Sigma Healthcare acquired Chemist Warehouse in February 2025
• Sigma granted ASIC relief to report on Chemist Warehouse's 30 June financial year
• FY25 results incorporate 12 months of Chemist Warehouse and 4.5 months of Sigma

Sigma Healthcare Limited has released its full year financial report for the year ended 30 June 2025. The report reflects the impact of Sigma's acquisition of 100% of the issued shares in CW Group Holdings Limited (Chemist Warehouse) by way of scheme of arrangement on 12 February 2025. As a result of the merger, the FY25 results incorporate 12 months of financial information of Chemist Warehouse and its controlled entities, as well as financial information of Sigma and its controlled entities for the period from the date of implementation of the scheme (12 February 2025) to 30 June 2025. Prior to the merger, Sigma and Chemist Warehouse had non-coterminous balance dates, with Sigma's financial year ending on 31 January and Chemist Warehouse's on 30 June. To address the complexity of reconciling the conflicting legal and accounting requirements, ASIC has granted relief to allow Sigma to meet its ongoing financial reporting obligations based on a notional financial year that runs to 30 June each year, enabling the merged group to report in accordance with Chemist Warehouse's financial year end of 30 June. In light of the ASIC relief, ASX has also provided confirmations to Sigma regarding the application of certain requirements in Chapter 4 of the ASX Listing Rules.