BUA Foods Plc (?BUA Foods? or the ?Company?) was formed in November 2021 following a scheme of restructuring under
Section 711 of CAMA involving BUA Sugar Refinery Limited, IRS Flour Mills Limited, IRS Pasta Limited, BUA Rice Limited, and
BUA Oil Mills Limited, further to which BUA Sugar Refinery Limited (a private limited liability company, incorporated on 13
April 2005 and commenced business operations in September 2008) emerged as the surviving entity. As part of the
restructuring, the name of the enlarged entity was changed to BUA Foods Plc with its operations reorganised into five business
divisions: Sugar, Flour, Pasta, Rice and Edible Oils. In December 2021, the Company was converted into a public limited
liability company. BUA Foods is affiliated with diverse group companies under the BUA brand that span the food and
infrastructure sectors.