Earnings release
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Green360 Technologies Ltd. ABN 97 140 316 463 Head Office: Level 11, 40 The Esplanade, Perth, Western Australia 6000 Operations: 3610 Glenelg Highway, Pittong, Victoria 3360 ASX ANNOUNCEMENT 29 July 2026 QUARTERLY ACTIVITIES REPORT For the quarter ended 30 June 2026 HIGHLIGHTS COMMERCIAL EXECUTION • First binding commercial supply agreement executed with Holcim for up to 4,800 tonnes per annum of MKX -CC (Calcined Clay), G360’s proprietary low carbon partial cement replacement product (post quarter end).1 • First commercial production campaign completed with more than 750 tonnes of MKX produced to date. 2 • Commercial purchase order received from a national concrete supplier. • More than 1,000m³ of concrete containing MKX now placed into infrastructure projects. OPERATIONAL PERFORMANCE • Traditional kaolin sales (unaudited) increased 54% quarter-on-quarter. • Approximately $1.6 million of annualised fixed cash costs removed during quarter. • Customer price increases implemented effective 1 July 2026. • Management expects return to positive operating cash flow during FY27. STRATEGIC POSITIONING • Launch of the MKX product platform3. • Victorian Government infrastructure agencies visited Pittong operations4. • Continued development of Australia's first dedicated domestic SCM supply chain. OUTLOOK • Increase commercial customer base and deliveries of MKX. • Target a return to positive operating cash flow during FY27. • Continue building Australia's first dedicated domestic SCM supply chain. The June quarter represents the most significant strategic milestone in G360's history. The Company transition ed from a traditional kaolin producer to Australia's first commercial supplier of dedicated supplementary cementitious materials (SCMs). This was validated through commercial production, large -scale infrastructure placement, and, subsequent to quarter end, G360's inaugural binding commercial supply agreement with Holcim.
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From the Chairmans Desk - Quarterly Edition "The June quarter represents the most significant strategic milestone in G360's history. The Company completed its transition from a traditional kaolin producer to Australia's first commercial supplier of dedicated supplementary cementitious materials ("SCMs"), culminating in the execution of its inaugural binding commercial supply agreement with global construction materials leader Holcim subsequent to quarter end. This milestone represents independent commercial va lidation of G360's MKX platform and marks the Company's transition from product development to commercial supply. Importantly, we believe the opportunity before G360 extends well beyond the commercialisation of another building material. Australia's concrete industry is approaching a structural supply challenge as traditional SCMs including fly ash, blast furnace slag and silica fume become increasingly scarce while demand for lower-carbon concrete continues to accelerate. We believe this creates a significant opportunity for dedicated, domestically produced SCMs, with MKX developed specifically to address this emerging supply gap. That opportunity translated into meaningful commercial progress during the quarter. Commercial production commenced under the Company's Toll Treatment Agreement with Calix, more than 750 tonnes of MKX have now been manufactured, over 1,000 cubic metres of concrete incorporating MKX have been placed into commercial infrastructure projects throughout Victoria and, subsequent to quarter end, G360 secured Holcim as its inaugural commercial customer. Together, these milestones demonstrate increasing market accep tance of dedicated SCMs and significantly reduce the commercialisation risk associated with the Company's strategy. We also saw growing engagement from both commercial customers and Victorian Government infrastructure agencies as Australia's future SCM supply chain becomes an increasing area of focus. Together with our commercial progress, these engagements reinforce ou r belief that industry and government are increasingly recognising the need for scalable, Australian-produced SCM solutions. The Company also strengthened its underlying business during the quarter. Traditional kaolin sales (unaudited) increased 54% compared with the previous quarter, operational initiatives removed approximately $1.6 million in annualised fixed cash costs from the business, while revised customer pricing and improved contractual terms negotiated with key customers position the Company to target a return to positive operating cash flow during FY27. Twelve months ago, our focus was on demonstrating that dedicated metakaolin could be commercially manufactured and adopted by the Australian concrete industry. Today, that proposition is being validated through commercial production, customer adoption and infrastructure deployment. Our focus has now shifted to commercial execution, customer acquisition and scaling production to support what we believe is a generational change in Australia's supplementary cementitious materials supply chain.” Aaron Banks Executive Chairman
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Green360 Technologies Limited (ASX:GT3) (“G T3” “G360” or “the Company”) is pleased to report on its financial performance and operational activities for the quarter ending 30 June 2026. During the June quarter, G360 completed its transition from technology development company to Australia’s first commercial supplier of dedicated supplementary cementitious materials. Throughout and following the quarter end, G360 achieved a number of milestones , achieving the Company’s goal of becoming Australia’s first commercial supplier of metakaolin as a supplementary cementitious material (SCM). Within four month s, the Company executed its strategy to establish a scalable, capital efficient commercialised supply chain for dedicated SCMs, transitioning from proof of concept to commercial production and sales. MKX is now being adopted across a range of commercial concrete applications in the Victorian construction and infrastructure sectors , with positive feedback being received f rom parties ranging from asset owners, concrete suppliers, large contractors and concreters. The commercialisation of MKX is supported by the ongoing supply of product from the Company’s Pittong Kaolin operation, Australia’s only wet kaolin processing facility, 40km from Ballarat, which continues to supply high-grade kaolin products to domestic and international industrial customers. Commercial Supply Agreement with Holcim On 23 July 2026, the Company announced the execution of its first binding commercial supply agreement with Holcim (Australia) Pty Ltd for the supply of MKX-CC (Calcined Clay), G360’s proprietary high-reactivity metakaolin and low-carbon cement replacement product. The Agreement establishes Holcim, one of the world's largest construction materials companies, as G360’s inaugural commercial customer and provides independent commercial validation of the Company’s MKX product . Under the agreement, G360 will supply up to 4,800 tonnes per year of MKX -CC (Calcined Clay) to Holcim’s Victorian operations during an initial 12-month supply period, representing an estimated revenue contribution of between $1m and $2m for the period. In addition to the Holcim agreement, the Company fulfilled an order from another large national concrete supplier for the supply of 10,000 10kg bags of MKX for the use in concrete pours in Melbourne. A number of batching plants received a collective 2,000 bags of the 10,000 -bag order with the remaining to be delivered over the coming quarter. Well over 1,000 cubic metres of concrete containing MKX has now been poured in various applications across Melbourne. Toll Treatment Agreement with Calix Limited and Commencement of Commercial Production The commercial production of MKX is facilitated by the binding Toll Treatment Agreement with Calix Limited (ASX:CXL) which was executed during the quarter . Under the agreement, kaolin from G360’s Pittong operations near Ballarat will be transported to Calix’s Bacchus Marsh facility for calcination into high-reactivity metakaolin, which can then be delivered directly into the established concrete supply chain. The agreement provides G360 with a capital -light pathway to commercial production , requiring approximately $300k of capital to upgrade Calix’s facility for large-scale commercial deliveries. Up to 30,000 tonnes per annum of calcination capacity is available 5 to G360 on a cost -plus basis, with no minimum throughput commitment. The initial term is two years, with an option for G360 to extend for a further two- year period. During the quarter t he Company completed its first commercial production run of MKX under the agreement with Calix Limited. A total of 150 tonnes of MKX was produced in a single continuous production run at Calix’s Bacchus Marsh facility, with the Company continuing to identify efficiencies at commercial scale. G360 has now manufactured over 750 tonnes of MKX in total, distributed to concrete suppliers in Victoria for customer-led, commercial-scale field validation in major infrastructure projects.
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Victorian Government Infrastructure engagement During the quarter G360 welcome d more than 20 representatives from Victorian State Government infrastructure delivery bodies to its Pittong operations to discuss Australia's emerging supplementary cementitious materials (SCM) supply challenge and the Company's plans to establish a scalable domestic supply chain. Representatives from the Victorian Infrastructure Delivery Authority (VIDA) Road, VIDA Rail and the department of transport were also provided a technical presentation on the benefits of MKX and the emerging supply challenges for the industry that MKX is designed to address6. The visit enabled G360 to demonstrate the scale and manufacturing expertise of its Pittong operations and its capability to support a scalable domestic SCM supply chain as traditional sources of fly ash and slag continue to decline. Financial Position and Financial Outlook As at 3 0 June 2026, G360 had cash and cash equivalents of $ 3.2m. Cashflow for the quarter included receipts from customers of $2.5m, generated from kaolin sales to both domestic and international markets. Payments for production costs totalled $2.5m for the period and included several manufacturing runs of MKX. Unaudited sales for the quarter increased 54% to $3.3m compared to the prior quarter driven by increased demand from export customers. The Company had ~3.5 quarters of funding available based on the quarters operational cash flows however management expects this to improve going forward with the realisation of cost savings and revenue improvements outlined below. During the quarter, management implemented several operational initiatives at the Pittong plant including restructuring production planning to realise operational efficiencies which has resulted in a reduction in headcount and overtime incurred in the plant. In addition to this, approximately $1.6m of annualised fixed cash costs at both the operations and corporate level were removed from the business during the quarter. In addition to operational improvements and cost reductions, management has restructured the price list of traditional kaolin products produced by the Pittong plant with effect from 1 July 2026 which is expected to have an improvement on the profitability of the Company. Subsequent to the end of the quarter, the Company announced improved contractual terms with major customer Boyer Paper Mills Ltd implementing a take or pay commitment of 4,000 tonnes p.a. with a 19% increase on the existing contracted price. 7
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The effect of the above changes are expected to be realised over 1H27 which management expects to contribute to return the Company to positive operating cash flows during FY27. During the quarter the Company repaid $0.25m of the outstanding mortgage loan and rolled over the residual $0.25m balance for an additional 6 months. The residual mortgage loan has a n expiry of 30 November 2026 with an interest rate of 11% p.a. which was paid in advance at the rollover date. Upcoming Catalysts The Company expects to update shareholders throughout the second half of 2026 as commercial discussions with additional concrete producers continue to progress. G360 also expects to complete a scoping study during Q4 2026 assessing the scale efficiencies associated with constructing a dedicated commercial calcination facility adjacent to the Company’s existing Pittong operations. CORPORATE Related party payments During the quarter, the Company paid $106k to Directors for salaries and wages. The MKX Platform The MKX suite of products consists of: o MKX Calcined Clay (MKX CC) – previously known as Eco-Clay. Designed as a replacement of fly ash and slag, two products facing near term supply shortages; and o MKX Ultra Fine (MKX UF) - Designed as a replacement for silica fume for the use in high strength concrete Both products are produced in commercial quantities at the Company’s Pittong (VIC) kaolin operations and then calcined under a toll treatment agreement with Calix Limited (ASX:CXL)8. The Structural SCM Supply Challenge Australia’s concrete industry is approaching a structural inflection point. For decades, lower -carbon concrete has relied upon industrial by -products such as fly ash, blast furnace slag and silica fume. These materials have historically been abundant because they were produced as by - products of coal-fired electricity generation, blast furnace steelmaking and silicon metal production. However, the transition toward renewable energy and lower -emission industrial processes is fundamentally changing those supply chains. Coal-fired power stations are progressively retiring, reducing fly ash availability. Steel production is increasingly adopting lower-emission technologies that generate significantly less blast furnace slag.
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Domestic silicon metal production has declined, reducing silica fume availability and increasing reliance on imports. As a result, Australia’s concrete industry is increasingly competing for a shrinking pool of supplementary cementitious materials precisely as demand for lower-carbon concrete continues to accelerate. G360 believes this represents one of the most significant structural supply chain shifts to occur within the Australian concrete industry in decades. MKX has been specifically developed as a dedicated supplementary cementitious material to address this challenge, providing a scalable, locally produced alternative to traditional SCMs. The Holcim Agreement represents an important commercial milestone by demonstrating that the market is prepared to adopt dedicated supplementary cementitious materials as traditional industrial by-products become increasingly constrained. DISCLOSURE REQUIREMENTS (Guidance Note 23 Disclosures) Details of mining exploration activities: There were no exploration activities undertaken during the quarter ended 30 June 2026. Details of mining production and development activities: The Company spent $2.5m on kaolin mining and processing costs and $nil on development activities during the quarter ended 30 June2026. Details of tenement activities: The Company holds the following tenements at the end of the quarter: TENEMENT PROJECT OWNERSHIP CHANGE E70/5039 Gabbin Kaolin 100% Nil M5408 Pittong Kaolin 100% Nil M5409 Trawalla Kaolin 100% Nil M5365 Lal Lal Kaolin 100% Nil E = Exploration License (granted) M = Mining Lease (granted) Approved for release by the Board -ENDS- For further information, please contact Aaron Banks Executive Chairman E: aaron.banks@g360tech.au P: +61 8 9389 4495 Join G360 Technologies’ Interactive Investor Hub Visit https://investorhub.g360tech.au/auth/signup to sign up and receive updates.
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APPENDIX - RESOURCE STATEMENT As at 30 June 2025 Information on the Mineral Resources presented is contained in the ASX announcement dated 25 September 2025. G360 confirms that it is not aware of any information or data that materially affects the information included in this announcement and that all ma terial assumptions and technical parameters underpinning the estimates continue to apply and have not materially changed. The Company confirms that the form and context in which the Competent Person’s findings are presented have not been materially modified f rom the original market announcements. About Green360 Technologies Limited Green360 Technologies (ASX:GT3) is an Australian-based building materials supplying Kaolin products to blue chip customers in the concrete, paint, paper, adhesives, pharmaceuticals and cosmetics industry. G360 was the first company to commercialise metakaolin (calcined kaolin) as a supplementary cementitious material (SCM) in th e Australian concrete market. The product, known under the platform of MKX, is a low carbon partial cement replacement product which reduces the embodied carbon in concrete, the world’s second largest cause of CO2 emissions. The Australian concrete industry is facing an imminent supply shortage of existing SCMs (predominately fly ash, blast furnace slag and silica fume) and MKX is strategically positioned to replace these products in the market. Our objective is not simply to sell another SCM. It is to help build a dedicated SCM supply chain for the concrete industry. FORWARD-LOOKING STATEMENTS This release may contain certain forward -looking statements with respect to matters including but not limited to the financial condition, results of operations and business of GT3 and certain of the plans and objectives of GT3 with respect to these items. These forward-looking statements are not historical facts but rather are based on GT3’s current expectations, estimates and projections about the industry in which GT3 operates and its beliefs and assumptions. Words such as "anticipates," “considers,” "expects," "intends," "plans," "believes," "seeks," "estimates", "guidance" and similar expressions are intended to identify forward looking statements and should be considered an at -risk statement. Such statements are subject to certain risks and uncertainties, particularly those risks or uncertainties inherent in the industry in which GT3 operates. These statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties, and othe r factors, some of which are beyond the control of GT3, are difficult to predict and could cause actual results to differ materially from those expressed or forecasted in the forward -looking statements. Such risks include, but are not limited to resource risk, product price volatility, currency fluctuations, increased production costs and variances in product grade or recovery rates f rom those assumed in mining plans, as well as political and operational risks in the countries and states in which we sell our product to, and government regulation and judicial outcomes. For more detailed discussion of such risks and other factors, see the Company’s Annual Reports, as well as the Company’s other filings. Category White Kaolinised Granite (Mt) ISO Brightness % (457nm) Yield <45um % Kaolin (Mt) Gabbin Project (White Cloud Kaolin Project) Indicated 26.9 80.4 41.3 11.1 Inferred 45.6 80.6 41.1 18.8 Total 72.5 80.5 41.2 29.9 Trawalla Resource Indicated 9.9 81.0 27.7 2.8 Inferred 2.8 79.8 28.3 0.8 Total 12.7 80.8 27.8 3.6 Pittong Resource Indicated 3.5 81.2 35.4 1.2 Inferred 1.9 79.1 33.0 0.7 Total 5.4 80.5 34.6 1.9
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GT3 cautions shareholders and prospective shareholders not to place undue reliance on these forward -looking statements, which reflect the view of GT3 only as of the date of this release. The forward-looking statements made in this announcement relate only to events as of the date on which the statements are made. GT3 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 announcement except as required by law or by an y appropriate regulatory authority. 1 Refer ASX announcement 23 July 2026 2 Refer ASX announcement 20 April 2026 3 Refer ASX announcement 19 June 2026 4 Refer ASX announcement 22 June 2026 5 Refer GT3 ASX announcement 23 March 2026 . Investors are cautioned that the throughput figure is a contractual term representing the plant capacity available to G360 and is not a production target or other form of estimated forecast production. 6 Refer ASX announcement 22 June 2026 7 Refer ASX announcement 21 July 2026 8 Refer GT3 ASX announcement 23 March 2026
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Rule 5.5 ASX Listing Rules Appendix 5B (17/07/20) Page 1 + See chapter 19 of the ASX Listing Rules for defined terms. Appendix 5B Mining exploration entity or oil and gas exploration entity quarterly cash flow report Name of entity Green360 Technologies Limited ABN Quarter ended (“current quarter”) 97 140 316 463 30 June 2026 Consolidated statement of cash flows Current quarter $A’000 Year to date (12 months) $A’000 1. Cash flows from operating activities 2,503 11,956 1.1 Receipts from customers 1.2 Payments for - - (a) exploration & evaluation (b) development - - (c) production (2,541) (12,189) (d) staff costs (468) (1,803) (e) administration and corporate costs (636) (2,361) 1.3 Dividends received (see note 3) - - 1.4 Interest received 36 151 1.5 Interest and other costs of finance paid (25) (102) 1.6 Income taxes paid - - 1.7 Government grants and tax incentives - 471 1.8 Other (income tax refunds) - - 1.9 Net cash from / (used in) operating activities (1,131) (3,877) 2. Cash flows from investing activities - - 2.1 Payments to acquire or for: (a) entities (b) tenements - - (c) property, plant and equipment (585) (1,509) (d) exploration & evaluation - (66) (e) investments - - (f) other non-current assets - -
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Appendix 5B Mining exploration entity or oil and gas exploration entity quarterly cash flow report ASX Listing Rules Appendix 5B (17/07/20) Page 2 + See chapter 19 of the ASX Listing Rules for defined terms. Consolidated statement of cash flows Current quarter $A’000 Year to date (12 months) $A’000 2.2 Proceeds from the disposal of: - - (a) entities (b) tenements - - (c) property, plant and equipment - - (d) investments - - (e) other non-current assets - - 2.3 Cash flows from loans to other entities - - 2.4 Dividends received (see note 3) - - 2.5 Other - - 2.6 Net cash from / (used in) investing activities (585) (1,575) 3. Cash flows from financing activities 40 8,500 3.1 Proceeds from issues of equity securities (excluding convertible debt securities) 3.2 Proceeds from issue of convertible debt securities - - 3.3 Proceeds from exercise of options - - 3.4 Transaction costs related to issues of equity securities or convertible debt securities (47) (599) 3.5 Proceeds from borrowings - - 3.6 Repayment of borrowings (376) (841) 3.7 Transaction costs related to loans and borrowings - - 3.8 Dividends paid - - 3.9 Other (repayment of lease liabilities) (59) (225) 3.10 Net cash from / (used in) financing activities (442) 6,835 4. Net increase / (decrease) in cash and cash equivalents for the period 4.1 Cash and cash equivalents at beginning of period 5,362 1,821 4.2 Net cash from / (used in) operating activities (item 1.9 above) (1,131) (3,877) 4.3 Net cash from / (used in) investing activities (item 2.6 above) (585) (1,575) 4.4 Net cash from / (used in) financing activities (item 3.10 above) (442) 6,835
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Appendix 5B Mining exploration entity or oil and gas exploration entity quarterly cash flow report ASX Listing Rules Appendix 5B (17/07/20) Page 3 + See chapter 19 of the ASX Listing Rules for defined terms. Consolidated statement of cash flows Current quarter $A’000 Year to date (12 months) $A’000 4.5 Effect of movement in exchange rates on cash held - - 4.6 Cash and cash equivalents at end of period 3,204 3,204 5. Reconciliation of cash and cash equivalents at the end of the quarter (as shown in the consolidated statement of cash flows) to the related items in the accounts Current quarter $A’000 Previous quarter $A’000 5.1 Bank balances 3,204 5,362 5.2 Call deposits - - 5.3 Bank overdrafts - - 5.4 Other (cash held in term deposit) - - 5.5 Cash and cash equivalents at end of quarter (should equal item 4.6 above) 3,204 5,362 6. Payments to related parties of the entity and their associates Current quarter $A'000 6.1 Aggregate amount of payments to related parties and their associates included in item 1 106 6.2 Aggregate amount of payments to related parties and their associates included in item 2 - Note: if any amounts are shown in items 6.1 or 6.2, your quarterly activity report must include a description of, and an explanation for, such payments.
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Appendix 5B Mining exploration entity or oil and gas exploration entity quarterly cash flow report ASX Listing Rules Appendix 5B (17/07/20) Page 4 + See chapter 19 of the ASX Listing Rules for defined terms. 7. Financing facilities Note: the term “facility’ includes all forms of financing arrangements available to the entity. Add notes as necessary for an understanding of the sources of finance available to the entity. Total facility amount at quarter end $A’000 Amount drawn at quarter end $A’000 7.1 Loan facilities - - 7.2 Credit standby arrangements - - 7.3 Other (equipment finance facility) 1,000 280 7.4 Total financing facilities 1,000 280 - 7.5 Unused financing facilities available at quarter end 720 7.6 Include in the box below a description of each facility above, including the lender, interest rate, maturity date and whether it is secured or unsecured. If any additional financing facilities have been entered into or are proposed to be entered into after quarter end, include a note providing details of those facilities as well. The facility is an equipment finance facility provided by National Australia Bank. The rates on the existing equipment loans drawn range from 7.15% to 7.56%. The rates are specific to the prevailing rate of the day, loan amount, equipment being financed and term of the loan. The loans vary from 3-5 years. The facility is secured. 8. Estimated cash available for future operating activities $A’000 8.1 Net cash from / (used in) operating activities (item 1.9) (1,131) 8.2 (Payments for exploration & evaluation classified as investing activities) (item 2.1(d)) - 8.3 Total relevant outgoings (item 8.1 + item 8.2) (1,131) 8.4 Cash and cash equivalents at quarter end (item 4.6) 3,204 8.5 Unused finance facilities available at quarter end (item 7.5) 720 8.6 Total available funding (item 8.4 + item 8.5) 3,924 8.7 Estimated quarters of funding available (item 8.6 divided by item 8.3) 3.47 Note: if the entity has reported positive relevant outgoings (ie a net cash inflow) in item 8.3, answer item 8.7 as “N/A”. Otherwise, a figure for the estimated quarters of funding available must be included in item 8.7. 8.8 If item 8.7 is less than 2 quarters, please provide answers to the following questions: 8.8.1 Does the entity expect that it will continue to have the current level of net operating cash flows for the time being and, if not, why not? Answer: N/A 8.8.2 Has the entity taken any steps, or does it propose to take any steps, to raise further cash to fund its operations and, if so, what are those steps and how likely does it believe that they will be successful? Answer: N/A
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Appendix 5B Mining exploration entity or oil and gas exploration entity quarterly cash flow report ASX Listing Rules Appendix 5B (17/07/20) Page 5 + See chapter 19 of the ASX Listing Rules for defined terms. 8.8.3 Does the entity expect to be able to continue its operations and to meet its business objectives and, if so, on what basis? Answer: N/A Note: where item 8.7 is less than 2 quarters, all of questions 8.8.1, 8.8.2 and 8.8.3 above must be answered. Compliance statement 1 This statement has been prepared in accordance with accounting standards and policies which comply with Listing Rule 19.11A. 2 This statement gives a true and fair view of the matters disclosed. Date: 29 July 2026 Authorised by: The Board of Directors (Name of body or officer authorising release – see note 4) Notes 1. This quarterly cash flow report and the accompanying activity report provide a basis for informing the market about the entity’s activities for the past quarter , how they have been financed and the effect this has had on its cash position. An entity that wishes to disclose additional information over and above the minimum required under the Listing Rules is encouraged to do so. 2. If this quarterly cash flow report has been prepared in accordance with Australian Accounting Standards, the definitions in, and provisions of, AASB 6: Exploration for and Evaluation of Mineral Resources and AASB 107: Statement of Cash Flows apply to this report. If this quarterly cash flow report has been prepared in accordance with other accounting standards agreed by ASX pursuant to Listing Rule 19.11A, the corresponding equivalent standards apply to this report . 3. Dividends received may be classified either as cash flows from operating activities or cash flows from investing activities, depending on the accounting policy of the entity. 4. If this report has been authorised for release to the market by your board of directors, you can insert here: “By the board”. If it has been authorised for release to the market by a committee of your board of directors, you can insert here: “By the [name of board committee – eg Audit and Risk Committee]”. If it has been authorised for release to the market by a disclosure committee, you can insert here: “By the Disclosure Committee”. 5. If this report has been authorised for release to the market by your board of directors and you wish to hold yourself out as complying with recommendation 4.2 of the ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations, the board should have received a declaration from its CEO and CFO that, in their opinion, the financial records of the entity have been properly maintained, that this report complies with the appropriate accounting standards and gives a true and fair view of the cash flows of the entity , and that their opinion has been formed on the basis of a sound system of risk management and internal control which is operating effectively.