onlyAppendix 4D and Half-Year

useFinancial Report

For the half-year ended 31 December 2021 personalFor

Lodged with the ASX under Listing Rule 4.2A 3P Learning Limited ABN 50 103 827 836 www.3plearning.com

3P Learning Limited Appendix 4D Half-year report

1. Company details

Name of entity:

3P Learning Limited

ABN:

50 103 827 836

only

For the half-year ended 31 December 2021

Reporting period:

Previous period:

For the half-year ended 31 December 2020

2. Results for announcement to the market

$'000

Revenues from ordinary activities

up

84.8%

to

44,355

use

Loss from ordinary activities after tax attributable to the owners of 3P

L

arning Limited

up

115.8%

to

(4,582)

Lo

for the half-year attributable to the owners of 3P Learning Limited up

115.8%

to

(4,582)

In accordance with International Financial Reporting Standards Interpretations Committee ('IFRIC') clarification, the Group retrospectively changed the accounting policy in relation to 'Software as a Service (SaaS)' arrangements. Refer to note 3 of the financial statement for further details.

Dividends

There were no dividends paid, recommended or declared during the current financial period.

Comments

The loss for the Group after providing for income tax and non-controlling interest amounted to $4,582,000 (31 December 2020: $2,123,000).

Refer to 'Review of operations' in the Directors' Report for detailed commentary.

3. Net tangible assets

Reporting

Previous

period

period

Cents

Cents

(Restated)

Net tangible assets per ordinary security

(6.06)

2.78

personal

Net tangible assets calculations exclude right-of-use assets and include lease receivables and lease liabilities.

For4. Audit qualification or review

Details of audit/review dispute or qualification (if any):

The financial statements were subject to a review by the auditors and the review report is attached as part of the Half-Year inancial Report.

5. Attachments

Details of attachments (if any):

The Half-Year Financial Report of 3P Learning Limited for the half-year ended 31 December 2021 is attached.

3P Learning Limited Appendix 4D Half-year report

6. Signed

As authorised by the Board of Directors

personalForuse only

Date: 24 February 2022

Sig ed ___________________________

Matthew Sandblom

Executive Chairman

Sydney

only3P Learning Limited

ABN 50 103 827 836

useHalf Year Financial Report - 31 December 2021 personalFor

3P Learning Limited

Contents

31 December 2021

Directors' report

Auditor's independence declaration

Statement of profit or loss and other comprehensive income Statement of financial position

onlyStatement of changes in equity Statement of cash flows

Notes to the financial statements Directors' declaration

I dependent auditor's review report to the members of 3P Learning Limited

For usepersonal

2

5

6

7

8

9

10

21

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1

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3P Learning Ltd. published this content on 23 February 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 23 February 2022 22:33:40 UTC.