Medine Integrated Report 2023

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Reporting period

This integrated report presents material

information about Medine Limited

(‘Medine’)’s financial and non-financial

performance, including our business

model, operating context, strategy,

risk management, governance and

stakeholder engagement. It includes

information about Medine and its

subsidiaries for the fiscal year from

1 July 2022 to 30 June 2023. It also

includes any significant events up to

the Board’s approval of this report’s

contents on 26 September 2023.

Integrated reporting

scope and boundary

Financial reporting boundary

Value creation

Forward-looking statements

This report contains certain

assumptions and projections relating

to Medine’s strategy, operational

results, the future demand for our

products and services, and the macro-

economic context that we operate in.

These forecasts are based on currently

available information and the opinions

of the Group’s leadership. Actual results

may differ from those described in

these statements due to unexpected

risks, uncertainties and other factors,

many of which are beyond our control.

Readers are therefore advised to

use caution when interpreting these

forward-looking statements.

About this report

Reporting frameworks

We have prepared this report in

accordance with the following

standards and frameworks:

The International Integrated

Reporting Council (IIRC)’s

Integrated Reporting Framework

International Financial Reporting

Standards

The Companies Act 2001

The Financial Reporting Act 2004

Combined assurance

Medine uses a combined assurance

model, with assurance provided by

the Group’s management as well

as internal and external assurance

providers. Our external auditor, Ernst

& Young, has provided assurance on

FY 2023 financial statements. Their

external auditor’s report can be found

on pages 117 to 121.

Medine’s management and directors

have also reviewed the information

relating to Medine’s non-financial

performance, strategy, and risk

presented in this report to ensure a

fair and balanced representation of the

Group’s material concerns.

Materiality

Medine considers information to

be material when its omission or

misstatement could influence our

stakeholders’ decision-making, and

when it substantively affects our

strategy, revenue and profitability,

and ability to create value over

time. These decisions have been

guided by the IFRS’ own definition of

materiality. However, we have excluded

information that could jeopardise

Medine’s competitive advantage.

Management

Internal

assurance

providers

External

assurance

providers

Digital reporting

In line with the Practice Direction

(No. 2 of 2022) issued by the Registrar

of Companies on 21 December 2022,

and in line with our wider sustainability

efforts, Medine is distributing its

integrated report digitally for the first

time. If you would like to receive a

printed copy of this report, please

contact our company secretary via

the email address in the feedback and

comments section below.

Feedback and comments

Your feedback helps us improve our reporting. We would

welcome your comments and questions and invite you to

send them to investor.relations@medine.com.

Strategy

[page 41]

Business Model

[page 38]

Risk

Governance

[page 85]

Operating

Context

[page 70]

Short

term

< 12 months

Medium

term

1-3 years

Long

term

> 3 years

Operational

Performance

[page 72]

Financial Performance

[page 122]

Corporate

Governance

[page 94]

Subsidiaries

Connect

with us

3

About this report

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