Abridged unaudited consolidated financial statements for the 3 months and 9 months ended 30 Nov 2017 GO LIFE INTERNATIONAL LIMITED (Incorporated in the Republic of Mauritius) (Registration number: 098177 C1/GBL) Primary Listing SEM share code: GOLI.N0000 Secondary Listing JSE share code: GLIISIN: MU0330N00004 (“the Company” or “Go Life International”) ABRIDGED UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS AND NINE MONTHS ENDED 30 NOVEMBER 2017 DIRECTORS’ COMMENTARY The Company was incorporated on 1 October 2010 as a public company limited by shares under the Mauritian Companies Act and holds a Category 1 Global Business License (License No - C110009034) issued by the Mauritius Financial Services Commission. Go Life International is registered in the Republic of Mauritius and was listed on the Stock Exchange of Mauritius (SEM) on 07 July 2011. The Company was previously structured as a PCC under the PCC Act and was converted into a limited company and changed its name to Go Life International Limited by way of a shareholder resolution on 31 March 2015. The name change was approved on 16 June 2015 in anticipation of the inward listing on the Alternative Exchange (“AltX”) of the Johannesburg Stock Exchange (“JSE”) and the conversion to a limited company became effective on 03 June 2016. The results for the third quarter ended 30 November 2017 show an 8.7% increase in revenue compared to the comparable quarter but reflect a large increase of 281% in profit from operations. This is due to improved business and lower expenses associated with the listing in the current period. The income from associate arises from the 49% interest in associate from the frail care operations of Bon Health Operations. The year ending 28 February 2018 will be the first full year of operations since the various acquisitions were concluded in the year ended 28 February 2017 and accordingly the results for the 9 months ended 30 November 2017 are not strictly comparable to the prior 9 month period ended 30 November 2016, for this reason the comparative figures for the 9 months ended 30 November 2016, were not included. PRIMARY OBJECTIVE Go Life International was established to leverage the strength of existing South African nutraceutical companies, Go Life Healthcare (previously known as Go Life Health Products) and Gotha Health Products (collectively Go Life SA), and to drive the presence of the South African products and brands across the global nutraceutical market. Go Life product range prides itself on its natural products and supplements originated in the womb of Africa which are scientifically developed for the world and enhanced through unique technology. After the secondary listing on the AltX, new opportunities and strategic partners have come into being which have now positioned Go Life International to be a full-fledged medical and healthcare services company. COMPANY OUTLOOK Go Life Healthcare (previously known as Go Life Health Products) holds 100% of Go Life SA, Bon Health Properties (100%) and 49% of Bon Health Operations. Go Life SA focuses on nutraceuticals which aims to promote good health, aid in the prevention of certain diseases or helps with recovery from illness under two brands, namely the Gotha and Go Life brands. The products are still primarily sold in the Eastern Cape but initiatives are being pursued to expand distribution channels and areas. This will include appointing channel and other strategic partners. Bon Health Properties owns five properties, one being an office block and four frail care facilities. Bon Health Properties has a frail care and retirement village focus which also includes Alzheimer’s and dementia centres. There is an international need for such facilities and Bon Health Operations has a highly effective and successful reputation and knowledge in managing such facilities. On the 22nd of February 2017 the Company signed an agreement with Elysium Healthcare Africa, giving the Company exclusive access to a full range of health products, generic medicines, services and equipment; and also to 25 countries in which Elysium Healthcare Africa has access. This relationship has attracted significant interest and a number of activities have commenced in order to progress various opportunities. DIVIDENDS No dividends were authorized or paid during the period under review. STATEMENT OF FINANCIAL POSITION GROUP GROUP GROUP COMPANY COMPANY 30 Nov 2017 30 Nov 2016 28 Feb 2017 30 Nov 2017 30 Nov 2016 USD USD USD USD USD ASSETS Non - Current Assets 36 658 985 29 651 073 36 517 190 34 921 774 25 744 246 Investments in Associates/Subsidiary 998 538 957 205 849 095 34 921 774 25 744 246 Intangible Assets 28 857 769 22 312 860 28 857 769 - - Property Plant and Machinery 6 802 678 6 381 008 6 810 326 - - Current Assets 1 088 572 590 694 638 321 1831 13 221 Trade and other Receivables 489 287 363 285 249 120 451 10 687 Cash and Cash Equivalents 599 285 227 409 382 798 1 380 2 534 Income Tax 6 402 TOTAL ASSETS 37 747 557 30 241767 37 155 510 34 923 605 25 757 467 EQUITY Capital and Reserves 34 482 637 29 184 219 33 937 521 34 874 149 25 690 455 Share Capital 34 965 300 33 765 570 34 965 300 34 965 300 33 765 570 Accumulated Deficit (482 663) (7 186 184) (1 027 779) (71 082) (8 303 073) Non Distributable Reserves 2 376 875 Foreign Currency Translation Res 227 958 227 958 LIABILITIES Non - Current Liabilities 2 988 122 898 304 2 988 122 - - Loan - Shareholders 2 988 122 898 304 2 988 122 - - Current Liabilities 276 798 159 244 229 867 29 387 67 012 Trade and other Payables 276 798 159 244 229 867 29 387 67 012 TOTAL EQUITY AND LIABILITIES 37 747 557 30 241 767 37 155 510 34 923 605 25 757 467 STATEMENT OF PROFIT / LOSS AND OTHER COMPREHENSIVE INCOME GROUP GROUP GROUP COMPANY 9 months 3 months 3 months 3 months 30 Nov 2017 30 Nov 2017 30 Nov 2016 30 Nov 2017 USD USD USD USD Revenue 1 568 463 786 564 722 443 - Expenses (898 764) (425 047) (627 647) (36 451) PROFIT FROM OPERATIONS 669 699 361 517 94 796 325 437 Share of profits - Associates 95 612 34 984 - - Finance Income - 5 475 - 765 311 396 501 100 271 288 986 Finance costs 213 192 (71 064) (71) - PROFIT BEFORE TAXATION 552 119 325 437 100 200 288 986 Taxation - - - - TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 552 119 325 437 100 200 288 986 STATEMENT OF CASH FLOWS GROUP GROUP COMPANY COMPANY 30 Nov 2017 30 Nov 2016 30 Nov 2017 30 Nov 2016 USD USD USD USD Profit/ Loss for the Period 325 437 (14 023) 288 986 109 188 Share of profit of associate (34 984) 16 557 (34 984) (28 535) Net Cash from Operating activities 290 453 2 534 254 002 80 653 Trade and other receivables (489 287) (278 450) - - Trade and other payables 276 798 229 867 29 387 67 012 Cash movement for the period 212 489 32 826 224 615 13 641 Cash and cash equivalents - Start of period 386 796 224 875 1 380 91 Cash and cash equivalents – End of period 599 285 227 409 225 995 2 534 STATEMENT OF CHANGES IN EQUITY Accumulated Total THE GROUP Stated Capital Deficit Equity USD USD USD Consolidation adjustment on acquisition of investment 34 965 300 - 34 965 300 Total Comprehensive Income for the period - 325 437 325 437 Consolidation adjustments (918 591) (918 591) Balance as at 31 August 2017 34 965 300 (593 154) 34 372 146 Retained Income/accum Total THE COMPANY Stated capital ulated Deficit Equity USD USD USD 34 789 Balance as at 01 March 2017 34 965 300 (176 250) 050 Total Comprehensive Income for the period - 227 189 227 189 Share Capital Issued - - - Reclassification adjustment - - - 35 016 Balance as at 31 August 2017 34 965 300 50 939 239 35 016 Balance as at 01 September 2017 34 965 300 50 939 239 Total Comprehensive Income for the period - 288 986 288 986 35 305 Balance as at 31 August 2017 34 965 300 339 925 225 SEGMENTAL REPORTING – 3 MONTHS ENDED 30 November 2017 Frail care Nutraceutical Property Total Associate USD USD USD USD Statement of net profit/loss Revenue 562 742 188 838 34 984 786 564 Interest expenses - (71 064) - (71 064) Income Tax - - - - Net profit/(loss) for the period 172 679 117 774 34 984 325 437 Statement of financial position Total Assets 29 582 209 6 802 678 998 538 37 383 425 Total Borrowings - (2 988 122) - (2 988 122) SEGMENTAL REPORTING – 3 MONTHS ENDED 30 November 2016 Frail care Nutraceutical Property Total Associate USD USD USD USD Statement of net profit/loss Revenue 540 463 153 745 28 235 722 443 Interest expenses - (71 064) - (71 064) Income Tax - - - - Net profit/(loss) for the period (10 716) 82 681 28 235 100 200 Statement of financial position Total Assets 29 497 923 6 806 400 957 205 37 261 528 Total Borrowings - (2 988 122) - (2 988 122) SEGMENTAL REPORTING – 9 MONTHS ENDED 30 November 2017 Frail care Nutraceutical Property Total Associate USD USD USD USD Statement of net profit/loss Revenue 926 717 546 134 95 612 1 568 463 Interest expenses 213 192 213 192 Income Tax Net profit/(loss) for the period 136 189 320 822 95 612 552 623 Statement of financial position Total Assets 29 582 209 6 802 678 998 538 37 383 425 Total Borrowings - (2 988 122) - (2 988 122) RECONCILIATION OF BASIC EARNINGS TO HEADLINE EARNINGS GROUP GROUP GROUP 9 months 3 months 3 months 30 Nov 2017 30 Nov 2017 30 Nov 2016 USD USD USD Basic earnings 515 668 287 726 100 200 Headline earnings 515 668 287 726 100 200 Weighted average number of shares 900 000 000 900 000 000 431 379 750 Basic and diluted earnings per share (USD cents) 0.0572 0.0320 0.0232 Basic and diluted headline earnings per share (USD cents) 0.0572 0.0320 0.0232 Adjusted headline earnings per share (USD cents) 0.0572 0.0320 0.0232 Notes The Company is required to publish financial results for the 3 months and 9 months ended 30 November 2017 in terms of the Listing Rule 12.19 of the SEM and the JSE Listings Requirements. The abridged unaudited consolidated financial statements for the 3 months and 9 months ended 30 November 2017 (“financial statements”) have been prepared in accordance with the measurement and recognition requirements of IFRS, the requirements of IAS 34: Interim Financial Reporting and the SEM Listing Rules and the JSE Listing requirements. The accounting policies adopted in the preparation of the financial statements are consistent with those applied in the preparation of the audited financial statements of the year ended 28 February 2017. Copies of the Abridged Unaudited Consolidated Financial Statements for the 3 Months and 9 Months Ended 30 November 2017 and the Statement of direct and indirect interests of each officer of the Company, pursuant to Rule 8(2)(m) of the Securities (Disclosure Obligations of Reporting Issuers) Rules 2007, are available free of charge, upon request to the Company Secretary at the Registered Office of the Company at Beau Plan Business Park, Pamplemousses 21001, Mauritius. This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.20 and section 88 of the Securities Act of Mauritius 2005. The Board accepts full responsibility for the accuracy of the information contained in these financial statements. The Directors are not aware of any matters or circumstances arising subsequent to the period ended 30 November 2017 that require any additional disclosure or adjustment to the financial statements. By order of the Board AceTer Global Limited Company Secretary 11 January 2018 For further information please contact: AceTer Global Limited Arbor Capital Sponsors (230) 243 5825 +27 (0) 11 480 8500 SPONSOR Arbor Capital Sponsors Proprietary Limited Date: 11/01/2018 02:14:00 Produced by the JSE SENS Department. The SENS service is an information dissemination service administered by the JSE Limited ('JSE'). The JSE does not, whether expressly, tacitly or implicitly, represent, warrant or in any way guarantee the truth, accuracy or completeness of the information published on SENS. The JSE, their officers, employees and agents accept no liability for (or in respect of) any direct, indirect, incidental or consequential loss or damage of any kind or nature, howsoever arising, from the use of SENS or the use of, or reliance on, information disseminated through SENS.