Enhanced Investments - Financial Portal

Notice Of Availability Of Annual Financial Statements Of Guarantors

Published: 2025-10-29 15:20:24 ET

KAP LIMITED
(Incorporated in the Republic of South Africa)
(Registration number: 1978/000181/06)
Company Alpha Code: KAP
LEI code: 3789001F51BC0045FD42
(‘KAP’ or ‘the Company’)




NOTICE OF AVAILABILITY OF ANNUAL FINANCIAL STATEMENTS OF GUARANTORS


Further to the announcement released on SENS on 28 August 2025 regarding the availability of KAP’s annual
financial statements for the year ended 30 June 2025, debt holders are hereby advised that the audited annual
financial statements of the following guarantors of KAP:

•   Feltex Proprietary Limited (former name KAP Automotive Proprietary Limited);

•   Sleep Group Proprietary Limited (former name Restonic Proprietary Limited);

•   PG Bison Proprietary Limited;

•   Safripol Proprietary Limited;

•   Unitrans Passenger Proprietary Limited; and

•   Unitrans Supply Chain Solutions Proprietary Limited,

are available for inspection at KAP’s registered office at 3rd Floor, Building 2, The Views, Founders Hill Office
Park, 18 Centenary Street, Modderfontein, Johannesburg, 1645.

The audit reports relating to the annual financial statements of the aforementioned guarantors are unqualified.

Restatement of prior year error – Sleep Group Proprietary Limited (“Sleep Group”)

During the year ended 30 June 2025, management conducted a review of properties leased to third parties in
accordance with IAS 40: Investment Property. Based on this assessment, it was determined that certain
properties are investment property, as they are held to earn rentals and are not predominantly owner-occupied.
No formal assessment was performed previously, although the contractual leasing arrangements remained
unchanged. The properties have been reclassified from property, plant and equipment to investment property.
The error has been corrected retrospectively as at 30 June 2023. The restatement has no impact on the
statement of comprehensive income. The impact of the restatement on Sleep Group’s financial statements is
disclosed in the notes to Sleep Group’s annual financial statements for the year ended 30 June 2025.

Stellenbosch
29 October 2025

Debt Sponsor
PSG Capital

Enhanced Investments, Inc.
329 South Oyster Bay Road #2085
Plainview, NY 11803
team@eninvs.com

Important disclosures

Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.

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Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.