Rebosis has not been able to publish audited annual financial statements for the year ended 31 August 2022. The fiscal year 2022 audited annual financial statements remain outstanding due to the following: the audit process in respect of the fiscal year 2022 annual financial statements is still ongoing and can only be completed on finalisation of the BR Plan, as this is an important component of the auditors' assessment of Rebosis' ability to continue as a going concern; and in order for the external auditors to finalise their opinion, they require the Company to have authorised and approved the valuations of the investment properties. These valuations have been completed by an independent 3rd party and are currently being reviewed internally.

The external audit of the FY22 annual financial statements should be completed within 60 days of the adoption of the BR Plan, whereafter Rebosis will be in a position to release its fiscal year 2022 audited annual financial statements. Further, the Company's Integrated Annual Report for fiscal year 2022 was not available by 31 December 2022 as required by the JSE Listings Requirements and is still outstanding.