Terra Group

Financial Statements

Independent Auditor’s Report

To the shareholders of TERRA Mauricia Ltd

Consolidated and Separate Statements of Financial Position

December 31, 2022

Consolidated and Separate Statements of Profit or Loss

Year ended December 31, 2022

Consolidated and Separate Statements of Profit or Loss and Other Comprehensive Income

Year ended December 31, 2022

Consolidated and Separate Statements of Changes in Equity

Year ended December 31, 2022

Consolidated and Separate Statements of Cash flows

Year ended December 31, 2022

Notes to the Consolidated and Separate Financial Statements

Year ended December 31, 2022