THE SPAR GROUP LIMITED - Correction announcement: consolidated annual financial statements for the year ended 30 September 2023

Correction announcement: consolidated annual financial statements for the year ended 30 September 2023

THE SPAR GROUP LIMITED
(Incorporated in the Republic of South Africa)
(Registration number: 1967/001572/06)
JSE Code: SPP
ISIN: ZAE000058517
("SPAR" or the "Company" or the "Group")

CORRECTION ANNOUNCEMENT: CONSOLIDATED ANNUAL FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

Shareholders of SPAR ("Shareholders") are hereby advised that, in respect of the consolidated
annual financial statements for the year ended 30 September 2023 ("Annual Financial
Statements") published on SENS on Thursday, 30 November 2023, the comparative information
contained in the two below line items in the Statement of Cash Flows (page 22 of the
Annual Financial Statements) has been updated to correct a typographical error in which the 2022
comparative numbers incorrectly reflected financial information for the year ended
30 September 2021 ("Corrections"):

(i) Cash inflows on loans and investments; and
(ii) Cash outflows on loans and investments.

Further details regarding the Corrections are set out in note 43 to the revised Annual Financial
Statements.

The amended Annual Financial Statements are available via this JSE cloudlink:
https://senspdf.jse.co.za/documents/2023/jse/isse/SPP/FY23AFS.pdf and the Company's
website via the following link:
https://thespargroup.com/wp-content/uploads/2023/11/Annual_Financial_Statements_2023.pdf.

Shareholders are further advised that PricewaterhouseCoopers Inc. has reissued its audit opinion
on the amended Annual Financial Statements for the year ended 30 September 2023, including
an emphasis of matter paragraph relating to the Corrections, and have retained their unmodified
opinion expressed thereon.


Pinetown
7 December 2023

Sponsor
One Capital

Date: 07-12-2023 04:50:00
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