1. Purpose and Scope

Sheffield Green Ltd. and its subsidiaries, collectively the Group, seek to maintain effective communication with shareholders, prospective investors, analysts, media and the broader investment community.

This policy sets out the principles and practices adopted by the Company when communicating with the investment community. The objective is to provide reliable, timely and relevant information to support well-informed investment decisions.

The Company seeks to build long-term relationships with shareholders and the investment community through transparency, accessibility and fair disclosure.

2. Communication Principles

The Company is guided by the following communication principles:

• Information disclosed by the Company should be factual, accurate, clear, balanced and timely.
• Material information will be disclosed in accordance with the Catalist Rules and applicable laws and regulations.
• The Company will not selectively disclose material non-public information to any individual or group.
• Communications with shareholders, investors, analysts and media will be conducted through authorised spokespersons or appointed investor relations representatives.
• Discussions with analysts, investors and media will be based on publicly available information.
• Where appropriate, the Company will use plain language and avoid unnecessary technical or industry jargon.

3. Disclosure of Material Information

The Company will disclose material information in a timely manner through SGXNet in accordance with the Catalist Rules and SGX-ST's Corporate Disclosure Policy.

Material information may include, among others, information relating to the Group's financial performance, business operations, contracts, corporate transactions, changes in control or management, and other developments that may materially affect the price or value of the Company's securities.

After release through SGXNet, announcements and other relevant investor materials may also be made available on the Company's corporate website.

Where material information has been inadvertently disclosed to a select group, the Company will make appropriate public disclosure as promptly as practicable through SGXNet.

4. Authorised Spokespersons

The Company's communications with shareholders, investors, analysts and media are managed by authorised representatives of the Company.

Unless otherwise authorised, employees of the Group should not respond to enquiries from shareholders, investors, analysts or media on behalf of the Company. Such enquiries should be referred to the Company's authorised spokespersons or investor relations representatives.

The Company's Executive Director and CFO are responsible for communications with shareholders, with the support of external investor relations consultants.

5. Investor Engagement Channels

The Company may engage shareholders, prospective investors, analysts and media through appropriate channels, including:

• annual general meetings and extraordinary general meetings;
• results briefings, analyst briefings and media briefings, where appropriate;
• investor meetings, conference calls and roadshows, where appropriate;
• SGXNet announcements;
• annual reports and sustainability reports;
• press releases and corporate updates;
• the Company's corporate website; and
• email enquiries directed to the Company or its investor relations representatives.

Outside financial announcement periods, the Company may meet analysts and investors who wish to understand the Group's business and operations. Such discussions will be confined to publicly available information.

6. Analyst and Media Engagement

The Company may meet analysts and media representatives from time to time to promote understanding of the Group's business, operations and financial performance.

The Company will not seek to influence analyst opinions or recommendations. Where analyst reports are reviewed by the Company, such review will be limited to correcting factual inaccuracies based on publicly available information.

The Company will not provide earnings forecasts or forward-looking financial projections unless such information has been publicly disclosed through SGXNet or is otherwise permitted under applicable rules and laws.

7. Blackout Periods

The Company observes trading restrictions and blackout periods in accordance with applicable laws, regulations, Catalist Rules and internal policies.

During blackout periods, the Company will not comment on financial performance, business outlook, earnings prospects or other matters that may have a material impact on its financial results, unless such information has already been publicly disclosed.

Directors, officers and employees who are in possession of material non-public information must not deal in the Company's securities and must comply with applicable laws, regulations and internal policies.

8. Rumours and Market Speculation

The Company does not generally comment on market rumours or speculation.

However, where rumours, reports or unusual trading activity indicate that material information may have been leaked, or where clarification is required to prevent a false market in the Company's securities, the Company will consult its sponsor and make an appropriate announcement through SGXNet where necessary.

9. Shareholder Meetings

General meetings are an important platform for communication between the Board, Management and shareholders.

At annual general meetings and extraordinary general meetings, shareholders are given opportunities to raise questions and express their views on matters relating to the Company. The Chairman of the Board, members of the Board committees, Management and external auditors will endeavour to be present to address shareholders' questions, where appropriate.

Shareholders may submit substantial and relevant questions in advance of general meetings in accordance with the instructions set out in the relevant notice of meeting. The Company will address such questions through SGXNet and the Company's website, or at the general meeting itself, as appropriate.

All resolutions at general meetings will be voted by poll. Voting results and minutes of general meetings will be made available through SGXNet and/or the Company's website in accordance with applicable requirements.

10. Corporate Website

The Company maintains a corporate website at www.sheffieldgreen.com.

The Investor Relations section provides shareholders and investors with access to relevant information, including SGXNet announcements, annual reports, sustainability reports, shareholder meeting documents, listing documents and investor relations contact information.

The Company will endeavour to keep the Investor Relations section updated in a timely manner.

11. Shareholder Privacy

The Company respects the privacy of shareholders and will not disclose shareholder information except where required or permitted by law, regulations, listing rules or applicable procedures relating to shareholder meetings, share registration, investor communications or corporate actions.

Personal data provided by shareholders, proxies or representatives may be collected, used and disclosed by the Company and/or its service providers for purposes connected with shareholder meetings, share registry administration, investor communications and compliance with applicable laws and regulations.

12. Investor Relations Contact

Shareholders and investors may direct enquiries to the Company, its investor relations consultant or share registrar using the contact details below.

For regulatory announcements and official company disclosures, investors should refer to announcements released by the Company through SGXNet.