(Formerly Rockwell Ventures Inc.)
CONSOLIDATED FINANCIAL STATEMENTS
YEARS ENDED FEBRUARY 28, 2010 AND 2009
AND NINE MONTHS ENDED FEBRUARY 29, 2008
(Expressed in Canadian Dollars)
Management’s Responsibility for Financial Reporting
To the Shareholders and Directors of Rockwell Diamonds Inc.
The accompanying consolidated financial statements, the notes thereto and other financial information contained in
the Annual Report of Rockwell Diamonds Inc. ("the Company") have been prepared in accordance with
Canadian generally accepted accounting principles and are the responsibility of the management of the Company.
The financial information presented elsewhere in the Annual Report is consistent with the data that is contained in
the consolidated financial statements. The consolidated financial statements, where necessary, include amounts
which are based on the best estimates and judgments of management.
In order to discharge management’s responsibility for the integrity of the financial statements, the Company
maintains a system of internal accounting controls. These controls are designed to provide reasonable assurance
that the Company’s assets are safeguarded, transactions are executed and recorded in accordance with
management’s authorization, proper records are maintained and relevant and reliable financial information is
produced. These controls include maintaining quality standards in hiring and training of employees, policies and
procedures manuals, a corporate code of conduct and ensuring that there is proper accountability for
performance within appropriate and well-defined areas of responsibility. The system of internal controls is further
supported by a compliance function, which is designed to ensure that we and our employees comply with
securities legislation and conflict of interest rules.
The Board of Directors is responsible for overseeing management’s performance and the fulfilment of its
responsibilities for financial reporting and internal control. The