Entrepreneurial Ambition - VIVESCIA Integrated Report 2024-2025

1 ENTREPRENEURIAL AMBITI N INTEGRATED REPORT 2024-2025

2 Integrated report VIVESCIA Group 2024-2025

TODAY MARKS THE OPENING OF A NEW CHAPTER IN OUR HISTORY, BUT OUR PURPOSE REMAINS UNCHANGED: to create sustainable value for VIVESCIA Cooperative members, and to generate maximum value from their crops, their grain, their practices, and their agricultural data. With a strong regional presence, VIVESCIA creates economic, human, and environmental value, supporting every cooperative member in the development of their entrepreneurial project. We are more committed than ever to caring for the grain, soil, ingredients and plant value chains, while actively contributing to transitions and the bioeconomy. Through its driving, innovative role, VIVESCIA intends to uphold a positive vision for tomorrow’s agriculture and value chains: productive, profitable, resilient, low-carbon, regenerative practices that promote soil health and biodiversity. Our sustainable development policy, LINK, guides our strategy and permeates all the Group’s businesses. This third integrated report is testament to that. 1

AGRICULTURAL DIVISION Consulting and services Grain trading Transport Viticulture Seeds Agricultural supplies 9 000 Cooperative members own the VIVESCIA cooperative 25 % of French malting barley million of investment €130 PROGRESS IN CSR 60 % of our sites 93 % Average score for compliance with the Environmental Management Charter obtained by VIVESCIA sites with zero lost-time workplace accidents for at least one year 81 % of our grain is collected a model cReated by fARmERS billion in revenue €3,8 2,8 million tons of grain collected on the Cooperative’s territory for the year ending 30 June 2025 ➜ a historically low harvest due to climate incidents and processed within a radius of less than 300 km of our cooperative territory. 2

GRAIN PROCeSSING DIVISION Grands Moulins de Paris, the leading French miller Délifrance, one of the leading European frozen bakery manufacturers MALTEUROP, one of the world’s leading maltsters NEALIA, a regional leader in animal nutrition KALIZEA, Europe’s second-biggest maize processor ARD, research and biotechnologies 7 000 employees divided between our agricultural and food processing businesses bakers work with Grands Moulins de Paris 1 3 In French artisan 1 purchased every second in France Francine product million d’EBITDA€184 of revenue on external markets €55 % AT 30 JUNE 2025 AT 30 JUNE 2025 SBTI certification trajectory 2030 42 % reduction in absolute scope 3 greenhouse gas emissions 29 % reduction in absolute scope 3 greenhouse gas emissions *On 28 March 2025, the Board of Directors decided on the sale of Délifrance to family-owned Vandemoortele Group. Subject to the authorization of the competition authorities, the deal is due to be finalized by the end of the 2025 calendar year. 2 000 beers / brewed with Malteurop malt are enjoyed every second worldwide. 3,4 million tons of grain processed by our businesses around the world foR fARmERS 3

FARMER- ENTREPRENEURS At THe HEART of oUR GOVeRNANCE VIVESCIA COOPERATIVE SPECIALIZED COMMITTEES The Board of Directors’ Committee Group Executive Committee Audit committees Remuneration committee Financial engagement committee VIVESCIA INDUSTRIES SICOM, the general partner Supervisory board 23 farmers on the Board 315 elected farmers (section councilors) in 18 sections 81 meetings with the Cooperative and VIVESCIA Industries’ executive teams 86 % attendance rate of directors at 16 board meetings across the year VIVESCIA’s Board of Directors, 24 October 2025. It sets the Group’s objectives and strategy and monitors their realization. Top row, from left to right: Éric Charle, Nicolas Demoury, Emmanuel Joanot, Jean-Philippe Mignot, Thierry Nice, Stéphane Borderieux, Aurélien Boyau, Jean-Marc Longuet, Sylvain Hinschberger, Mickaël Portevin, Nicolas Perardel, Damien Fosseprez, Alban Collard, Stéphane Schoumacher, Cyril Barrois, Éric Courageot, Bertrand Languillat, Alain Boynard. Bottom row, from left to right: Jacky Goubault, Louis Jaillant, Alain Deketele, Christoph Büren, Marie Gailliot, Clément Regnault (intern board member). Section councils and territorial councils CSR committee Ethics committee 4

My commitment to the Cooperative is an opportunity to step beyond the boundaries of my own farm, to engage with challenges of a very different nature and on a completely different scale, and to contribute to the functioning of a large organization. The complexity of the issues addressed at Board level and the importance of the stakes require many years of experience. At the same time, the Young Farmers’ Committee brings fresh ideas and a more uninhibited approach that challenges us — for the benefit of everyone. The Cooperative is our common asset, and we have a duty to pass it on to future generations.” 1 AlAIN DEKeTELe Farmer in Rémicourt As a board member, it takes time and energy to absorb a vast amount of information on highly complex topics in a very short space of time. It’s a bit like boarding a high-speed train already in motion. Your perspective changes when you become a board member: beforehand, you mainly see the Cooperative as a service provider — a very practical, day-to-day view. Since then, I’ve realized that governing the Cooperative also means safeguarding its future and meeting all its members expectations — and that’s the hardest part.” 3 CYRIL BaRRoIS Farmer in Villers-le-Tilleul I wanted to get involved in order to enhance and share my knowledge and the experience I have gained through my past involvement with agricultural institutions. A genuine partnership has been built between the board members and VIVESCIA’s management team. Without their expertise, we would not be able to make informed decisions. Our role is to ensure that the specific realities of the profession and the needs of farming operations are properly represented. In terms of governance, this is a real strength — it is as if a publicly listed company had direct insight into its customers and suppliers’ expectations.” 2 NICOLaS PERaRDeL Farmer since 2018 in Francheville Becoming a board member is a great opportunity to go behind the scenes and discover how a large organization really works. There are many decisions to be made, things move very quickly, and significant sums are involved. The challenges are clearly on a completely different scale from those of an individual farm. Fortunately, the meetings are meticulously organized, with files carefully prepared by the Cooperative’s expert teams.” 4 StÉPHANe ScHOUmACHER Farmer in Coeur-de-la-Vallée INTRoDUCING THe FOUR NEW BOARD MEMBeRS eleCTEd At THe 2023 ANd 2024 AGMS 1 2 3 4 5

CONTENTS PaRT LOOKING AHEAD AN ENDURING ENTREPRENEURIAL MINDSET... P. 08 COLLABORATIVE SPIRIT WHEN LINK HELPS US MOVE FORWARD P. 28 ANTICIPATE & INNOVATE THE AGRICULTURE OF TOMORROW IS ALREADY HERE P. 18 HIGHLIGHTS OF THE YEAR ACROSS OUR BUSINESS P. 50 GOING FURTHER P. 60 PaRT PaRT 04 PaRT PaRT 02 0 1 03 05 FINANCIAL AND CSR INDICATORS 6

P.P.12 INTERVIEW WITH... C. BÜREN, PRESIDENT AND G. MOTHE, MANAGING DIRECTOR TO FIND OUT MORE ABOUT OUR PROCESSING BUSINESSES, VIVESCIA INDUSTRIES, REFER TO THE SHAREHOLDERS’ NEWSLETTER P.P.24 THE AGRICULTURAL DIVISION ON THE ROAD TO 2030 7

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An enduring LOOKING AHEAD eNTRePReNEURIaL MINDSET... 01 VIVESCIA is first and foremost a collective story — a story of cooperation and of builders: a story of people, farmer- entrepreneurs who joined forces to build a sustainable business model, capable of helping them make a sustainable living from their profession and shaping the agricultural footprint and downstream processing industries. And this model remains strikingly relevant today! PaRT 9

VIVESCIA, A YOUNG COOPERATIVE GROUP WITH MORE THAN A CENTURY of HISToRY BEHIND It Published in partnership with Éditions du Cherche Midi. Prefaced by Guillaume Gomez, former Head Chef at the Élysée Palace, Meilleur Ouvrier de France, and Ambassador of French Gastronomy. Although it was created just 13 years ago, VIVESCIA is rooted in a century of history. Exploring the history of VIVESCIA means delving into the heart of regional and French agriculture and its value chains. This collective story is retraced in an original work published in February 2025: Mémoire de Grains – VIVESCIA, une histoire céréalière. The genesis of this book lies in two years of research, drawing on archives and interviews with key witnesses, driven by a strong ambition: to highlight a shared heritage — that of committed people, farmer-entrepreneurs who joined forces to build a sustainable business model, enabling them to earn a living from their profession over the long term, and to shape industries and markets. From roots to horizons: the major milestones of a cooperative history A BOOK AVAILaBLe to the general public since 20 February 2025, in bookstores and online. 1881 1945 1947 Outbreak of violent hunger riots in Paris following the government’s decision to reduce the bread ration to 250 g per person per day 1964 First French International Agricultural Show 1992 CAP: major reform aimed at aligning European market prices with world market prices 2003 New CAP reform, applicable from 2006 2020 COVID-19 pandemic 2024 Agricultural protests across Europe 1890-1938 The origins of agricultural trade unionism, cooperatives, and the wheat- flour-brand value chain 1939-1988 Modernization and major advances in agriculture and agri-food 1989-2011 Reformed CAP, globalization, societal changes: from Champagne to the world 2012 VIVESCIA is born of the merger of Champagne Céréales with Nouricia. Creation of the Ministry of Agriculture Creation of the Departmental Federations of Farmers’ Unions (FDSEA) 1894 Law authorizing the creation of local Crédit Agricole banks among members of agricul- tural trade unions 1924 Creation of the Chambers of agriculture 1946 Creation of the National Institute for Agronomic Research (INRA) 1962 Introduction of the CAP: the first common European policy dedicated to agriculture 1980 Legal recognition of the status of spouse as joint farm manager 1993 Adoption of the “bread decree” by the Balladur government to protect traditional French bread 2018 Egalim Act regulating commercial relations between suppliers and distributors in the agri-food sector (Egalim Acts 2 and 3 in 2021 and 2023) 2022 The French baguette listed by UNESCO 2025 Framework Agricultural Orientation Act for food sovereignty and generational renewal 1925 Creation of the General Association of Wheat Producers (AGPB) Launch of the book in Reims, on 18 February 2025, and in Paris during the International Agricultural Show on 24 February 2025, in the presence of the author and local institutional representatives. 1892 Méline Act establishing a dual customs tariff system 10

How did the idea for this book project come about? J-P. W. As early as 2019, during a conference organized to mark the centenary of Grands Moulins de Paris (GMP), the idea emerged to work on the history of the VIVESCIA Group. Put on hold du- ring the COVID-19 pandemic, the project was revived in 2022 with the aim of preserving historical heritage and safeguarding the company’s memory. This was fol- lowed by a hunt for archives that took me from Nancy in the east to Bordeaux in the west, Marseille in the south, Reims, Brienne- le-Château, Paris, and beyond — revealing an extraordinary trove of archives: hundreds upon hundreds of boxes of documents, often without an inventory! It is the legacy of the various cooperatives that preceded VIVESCIA over the past 130 years. Why is it important to work on a company’s history? J-P. W. The work of a historian is not simply about listing facts. The historian’s true contribution lies in the ability to shed light on past events by placing them in context, to pe- riodize phenomena, to understand how they are intertwined over time, and to reveal their role in the course of history. And, most importantly for me, as someone who studies inno- vation and change, it is about explaining how and why things came into being, and in what specific contexts. Gradually, the pieces of the puzzle come together to form a distinctive narrative. Understanding the turning points and trials an or- ganization has gone through to reach where it is today can help us better grasp its present and anticipate its future. What do oral testimonies add to the available factual material? J-P. W. They offer a different ap- proach. When a historian interviews a witness, they are not seeking facts or dates; rather, they are looking to capture representations, perceptions, and how individuals experienced events. Everyone re- counts them through their own lens, shaped by the position they held at the time. The some thirty interviews conducted with leaders and employees who have contri- buted to building the Group over the past 15 to 20 years provided an extremely valuable complementa- ry perspective, precisely because the viewpoints are so diverse. These testimonies from key actors are snapshots in the company’s life, giving depth to the various contexts and substance to the written archives, which themselves form the backbone of the narrative. Understanding the turning points and trials an organization has gone through to reach where it is today can help us better grasp its present and anticipate its future.. JEAN-PIeRRE WILLIOT Historian and Professor of Contemporary Economic History at Sorbonne Université SHEDDING LIGHT ON tHe PAST, An interview with Jean-Pierre Williot, author of Mémoire de Grains – VIVESCIA, une histoire céréalière — a project born from the discovery of exceptional archives, remarkable both for their diversity and their rarity, and from a series of interviews with key stakeholders and witnesses. bULDING THE FUTURE 11

Christoph Büren has been president of the Group since 2017. Guillaume Mothe joined VIVESCIA in May 2025. He heads up both divisions of the cooperative group: agriculture (the cooperative and its agricultural subsidiaries) and food processing (VIVESCIA Industries). We talk to both of them… CHRIStOPH BÜREN Président GUILLaUme MOTHe Managing Director 12

The title of the 2024–25 integrated report is “Entrepreneurial Ambition.” What does that mean to you? C. B. Entrepreneurial ambition is about having projects and executing them. It means daring to do. This is the mindset that has guided our work on transforming the Group for several years now. It is essential in a world that is changing extremely fast. G. M. In fact, that is precisely what convinced me to join VIVESCIA. The;entrepreneurial mindset is about changing things — and changing oneself. It is vital to anticipate the shifts underway in agriculture, industry, digital technology, the environment, society… now more than ever! The title is forwaer-looking, and yet the document starts by talking about a book: Mémoire de grains – VIVESCIA, une histoire céréalière, which looks back to the past. Isn’t that paradoxical? C. B. On the contrary. Mémoire de grains tells the story of brave farmers with an entrepreneurial mindset and a collaborative spirit, who have been innovating to create value for nearly a century. As the author Jean- Pierre Williot — whom I would like to thank once again for his work — reminds us, we must shed light on the past in order to build for the future. This book shines a light on our heritage, inspires us, and invites us to continue this collective adventure. G. M. And it also fills us all — VIVESCIA’s employees and cooperative members alike — with a profound sense of responsibility . I admit that it was a wonderful surprise to hear about this book when I joined the Group. It is an invaluable asset as we write the 2030 chapter of VIVESCIA’s story. Revisiting the past allows us understand who we are, take stock of our strengths going forward — the power of the collective, cooperation, our capacity to innovate, and the strengths we have always leveraged to create value. TaLKING TO... 13

Let’s return to 2024-2025. Do you have any comments on last year’s financial results? C. B. Our results are respectable, given the extremely challenging conditions in our malt, milling and agricultural markets, compounded by a disastrous 2024 harvest. They are not as good as the previous year’s, of course, but still among the best in the Group’s recent history. G. M. The key word is resilience. The Group’s resilience and that of our agricultural activities: we posted positive results and we continue to invest more year-on-year. VIVESCIA Industries’ various businesses have also shown resilience, despite adverse market conditions. C. B. The first stage of our growth is over, and we are now closing a cycle that began in 2019: the recovery has been completed and confidence has been restored. A new chapter of development, innovation and transformation is beginning — and Guillaume is joining us at precisely the right time to lead and orchestrate this exciting mission! So what is the ambition behind the VIVESCIA 2030 strategic plan? C. B. Over the past two years, we have been working with our teams to define a new development ambition for VIVESCIA, with a particular focus on the scope of our industrial activities. This led the Board and me, last spring, to decide to bring in the family- owned Vandemoortele Group, a recognized leader in the frozen bakery industry, as a new shareholder for our frozen bakery business, Délifrance. Thanks to this decision, we can continue playing a leading role in the grain industry as a 100 % French-controlled cooperative group. It gives us greater room for maneuver and more capacity to focus our investment where it is needed and boost our competitiveness, so that we can fully deliver on our role across our agricultural activities and in creating value from our grain through ingredients. Productivity, decarbonization, and biodiversity are categorical imperatives for the agriculture of the future… CHRIStOPH BÜREN Visit of the Vitry-le- François malting plant, September 2025. 14

G. M. Transformation is a continuous process. It’s true that the divestment of Délifrance is a major turning point, but it is also a normal stage in the life of a group. I joined VIVESCIA to help drive a new 2030 roadmap for development, alongside Christoph and the Board, one that strengthens VIVESCIA’s leadership in grain-based ingredients and sustainable plant value chains. You have chosen to call this new strategic plan “VIVESCIA 3.0, for sustainable value chains and ingredients.” What are its objectives? C. B. The name is significant. “3.0” sets our sights on 2030; it projects a “version” of a cooperative group that is more efficient, more sustainable, more connected, and more digital. It marks the opening of a third chapter, with the first being the creation of our Group in 2012 and the second the recovery and return of confidence (2019–2025). Our ambition is clear and consistent with who we are: strong and sustainable regional agriculture that extends its influence through ingredient value chains in France, across Europe, and around the world. The challenge ahead is to make our values of “Collaborative Spirit” and “Entrepreneurial Mindset” second nature for all our employees, so that they can successfully carry our new growth ambitions and the VIVESCIA 3.0 plan for sustainable grain value chains and ingredients. GUILLaUme MOTHe INTeRVIeW WITH... 15

G. M. Part of the VIVESCIA 3.0 plan is to focus on our primary processing businesses, with a targeted approach on ingredients, which are the link between agricultural crops and processed products, between farming activities and industrial operations. In the ingredients market, the challenge is to deliver more value-added products and get beyond the notion of commodities. Our portfolio includes three families of ingredients: malt for beer and whisky (Malteurop); food ingredients (Grands Moulins de Paris, KALIZEA, Diamalteria — not forgetting Francine, a staple ingredient in all French consumers’ kitchens); and biotech ingredients for the bioeconomy. Do the Cooperative’s agricultural activities also play a major role in this strategic plan? C. B. Absolutely — it is a key asset for our ingredients subsidiaries. The Cooperative is an extension of the farm. It is the beating heart of the Group – its very center of gravity. And it, too, will continue to change, just as farms themselves are changing. It is essential for VIVESCIA to ramp up support for cooperative farmers as they consider how they position their crops and which markets they want to serve. Here again, we must stay attuned to markets and to customer expectations. 16

G. M. I would add that the Cooperative is also the foundation of our innovative TRANSITIONS program. Where does the TRANSITIONS program stand today? C. B. TRANSITIONS is a source of pride for all of us. It is the biggest regenerative agriculture program in France, and likely in Europe. Today, TRANSITIONS is an engine of innovation for both our agricultural activities and our processing businesses. G. M. In that sense, TRANSITIONS is now it seen as a brand — a label that serves and benefits our cooperative farmers as much as our food manufacturing customers. Some of our customers clearly view it as an economic asset. We will continue to broaden the coalition and work together, because it is only by working together that we will find sustainable solutions for our entire value chain. Big ambitions and lots of projects — at a time when the French and international environment is, to say the least, uncertain and increasingly competitive! C. B. That may be, but the world is not going to wait for us! It is our duty to prepare and to speak openly about competitiveness. The European primary processing sector is highly competitive, fiercely competitive even. We work on competitiveness every day: by helping farmers stay competitive; by applying the same imperative to our Cooperative and our processing businesses; and by advancing on our sustainability commitments with LINK… VIVESCIA has already demonstrated that it has both the audacity and the talent to pick up market signals and be disruptive. G. M. Just a few months ago, I was looking at VIVESCIA from the outside, and — like many other people in France and around the world — I viewed it with admiration and respect for its pioneering, entrepreneurial spirit. VIVESCIA is synonymous with expertise and quality. From the inside, I can confirm that its long-standing vertically integrated business model, its work on mitigating climate change, and its recent initiatives — including TRANSITIONS — are all real strengths in terms of competitiveness. CB And we want to fight this battle for France as well. Domestic competitiveness is the first fight we need to win, because food sovereignty, through strong agriculture, value chains, and production capacity, is a national priority. Our future depends on it. Competitiveness is not optional; it is the pre-requisite if French agriculture is to serve as a global benchmark for sustainability. It can — and it deserves to. Let’s fight to ensure that ingredients made from French crops — and through them, French food and cuisine — shine all around the world. So let’s move forward with an entrepreneurial mindset! INTeRVIeW WITH... Our ambition is clear and consistent with who we are: strong and sustainable regional agriculture that extends its influence through ingredient value chains in France, across Europe, and around the world. CHRIStOPH BÜREN 17

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02 ANTICIPATE & INNOVATE PaRT Thanks to our cooperative model and our agricultural roots, we are aware of the profound changes reshaping agriculture and grain value chains. To move faster and go further, we are strengthening our partnerships and collaborating closely with all agricultural stakeholders to best meet the needs and expectations of VIVESCIA’s Cooperative members. The agriculture of tomorrow IS aLReaDY HeRe 19

UNdeRSTaNDING THe CHANGES UNdeRWAY ANd PUTTING PROGRESS INTO AcTIoN Agricultural value chains are facing unprecedented challenges: climate change, market shifts, and evolving societal expectations. To respond to these profound transformations, we favor a systemic, innovative approach within an open ecosystem that leverages all our expertise. 1. Groupe d’études et de recherches sur les mutations de l’entreprise agricole (Research Group on Transformations in Agricultural Enterprises). With support from Toulouse Midi- Pyrénées federal university, it is coordinated by Toulouse INP-ENSAT and sponsored by three cooperatives: VIVESCIA, EURALIS, and TERRENA. There is a major challenge in ensuring that public policies take these developments into account. Otherwise, French farms, which in some areas are also becoming less competitive on major international markets, may fail to implement a number of crucial changes. This loss of competitiveness is often linked to our inability to recognize and think through these structural changes.” FRANÇoIS PURSeIGLe Sociologist, author of Une agriculture sans agriculteurs, Professor at AgroToulouse and co-holder of the GERMEA Chair A farm — or rather, a modern agricultural enterprise — now shares many characteristics with companies in other sectors of the economy. In other words, these enterprises develop upstream or downstream through a variety of entrepreneurial strategies.” GENeVIÈVE N'GUYeN Agro-economist, Professor at AgroToulouse and co-holder of the GERMEA Chair VIVESCIA has been a partner of the GERMEA1 chair since its creation in 2021. It is the first teaching and research chair dedicated to transformations in farms and agribusiness. Led by a team of academic researchers from Toulouse INP, the Chair analyzes new forms of organization and their role in reshaping value chains. The originality of the project lies in com- bining perspectives from sociology, economics, and management to shed light on: • the rapid transformation of traditional farms into a wide variety of new enterprises; • emerging forms of employment, roles, workforce management methods, and managerial practices; • how new agricultural enterprises can integrate value chains and regions, locally and globally; • their performance and their capacity to reshape value chains and meet new economic, environmental, and social challenges. François Purseigle and Geneviève Nguyen, co-holders of the GERMEA research chair, presented the results of four years of research at the 2025 Paris International Agricultural Show. Structured and innovative collaborations with the academic world 20

ANTICIPaTE & INNOVaTe In 2024, VIVESCIA and UniLaSalle launched the research chair “Resilient farms, beneficial for the climate and biodiversity,” in partnership with INRAE and as part of the TRANSITIONS program. The objective was to address the challenges of the agroecological and low-carbon transition through research and innovation. Three main areas structure the work currently underway: • Biodiversity : studying the impact of landscape fea- tures (hedgerows, ponds, plots, etc.) on biodiversity, using satellite data and AI tools. A landscape-scale characterization tool is currently under develop- ment. • Climate adaptation : five-year varietal trials on wheat, barley, and rapeseed to identify the varieties best suited to future climatic conditions. • GHG reduction : identifying agroecological prac- tices to improve the carbon footprint of cropping systems. In September 2025, VIVESCIA provided support to the NEOMA Foundation as part of the development of the “Bioeconomy and Sustainable Development” Chair, through work linked to data and the TRANSITIONS program. An official signing took place in late November 2025. Developed by NEOMA Business School, the mission of this Chair is to support the ecological transition of companies and territories, notably through the bioeconomy. To achieve this, the Chair conducts research in economics and management of the ecological transition, closely aligned with the concerns of socio- economic stakeholders. Isabelle Gattin, R&D director, UniLaSalle Conference at the INRAE booth to present the TRANSITIONS program and the first research findings from the Chair conducted in partnership with UniLaSalle on 25 February 2025. 21

Toward stronger dialogue with innovative partners and start-ups At the inaugural Start Innov event held during the Châlons Fair in September 2025, the entire innovation, new technologies, and artificial intelligence start-up ecosystem gathered at the VIVESCIA Village. It was an opportunity to explore the latest innovations in this field through meetings with experts, demonstrations, and discussions during a roundtable entitled “How are start-ups helping to build the agricultural model of tomorrow?” There are all kinds of techniques around genomics, that still seemed like science fiction ten years ago, and whose costs are now falling at a staggering pace — faster even than in IT. This is what is enabling these technologies to adapt to many industries, including agriculture.” THIBAULT LECLeRCQ CEO of BioFerm'Tech The three key stages for a start-up are project structuring, financing, and support — all of which are essential. Relationships with companies and cooperatives expose start-ups to user cultures, help them build solutions with end users, and accelerate their access to the market.” CHARLES DE BOHaN Representative of INNOVACT, start-up incubator in Reims One of the difficulties agritech, companies face is that have a foot in two sectors that are not naturally inclined to understand each other: agriculture, which operates over the long term and reasons in annual or even multi-year cycles, and tech, which works on much shorter cycles of just a few weeks or months.” FÉLIX BONDUELLe Chief Executive Officer of Javelot, Spokesperson for La Ferme Digitale We are addressing a real need. Our mission is to help reduce risks to crops in a context of environmental change. And data plays a key role in this. The endorsement of institutions such as ARVALIS, or major cooperatives like VIVESCIA, has significantly boosted our development.” MaRTIN DUCRoQUeT Managing director of Sencrop¹ 1. Agrometeorology application.. 22

Session Innovation et Agtech avec les regards d’Audrey Bourolleau, Fondatrice de l’école HECTAR, Gustaf Forsberg, CEO Nitrocapt et Alexandre Viennot, Kermap. Nitrogen fertilizer is essential to food production. In fact, it is critical for humanity as a whole, because without synthetic nitrogen fertilizer, we could only feed half of the world’s population. However, their production and use account for 2.5 % of total global greenhouse gas emissions.” GUSTAf FORSBERG CEO of NitroCapt AI is a tool; it is not an end in itself.. The challenge is having enough time to fully understand how it works. You have to accept to work in suboptimal conditions, testing models that have malfunctions and have a certain error rate — even if it’s not ideal — because if you don’t take the leap, you never learn.” AUdReY BOURolLeAU Founder of HECTAR The contribution of aerial and satellite imagery to agriculture is threefold: the objectivity of the data — since the same methodology is applied to all the plots studied — the ability to scale up and extend to other regions, and finally, data automation.” AleXANdRe VIeNNOT Commercial director, Kermap An innovation program launched in 2023 The first large-scale, impact driven program of its kind in Europe, in two years it has proved itself to be an innovative, concrete, operational model for transitioning plant and grain industries. Our agronomists, our 45 technicians, and more than 100 VIVESCIA employees have rolled out an innovative program for them, including custom training that combines theory and practice in the field to help the farmers involved transition toward regenerative, low-carbon agriculture that promotes soil health and biodiversity. The farmers have worked with our teams to inventory their crop management systems, with 500,000 data points processed this year. This data is central to a digital chain of trust, the key to the TRANSITIONS program, which measures, analyses, and proves the impact of farming practices, soil resilience, ecosystems, and farms. Over the last two years, new partners from our value chain have joined the TRANSITIONS coalition. The entire value chain is involved in TRANSITIONS. It is an ecosystem of economic, scientific and technical partners. ANTICIPaTE & INNOVaTe Innovation and agritech session at the annual TRANSITIONS seminar, 2 October 2025 TO FIND OUT MORE, READ THE SPECIAL TRANSITIONS FEATURE The collaboration between VIVESCIA and NitroCapt, a Swedish technology start-up founded in 2016, reflects a shared ambition around the reduction of greenhouse gases emissions and sustainable, high-performance solutions for the future of agriculture. NitroCapt was awarded the Food Planet Prize, the world’s largest environmental prize, in reco- gnition of its outstanding contributions and its ability to revolutionize the global nitrogen fertilizer industry. 23

THE AGRICULTURE DIVISION oN THe ROAD TO 2030 HOW WOULD YOU SUM UP 2024-2025? C. C. First and foremost, the summer 2024 harvest was very disappointing, marked by wide disparities and a 20 % decline in yields on average, combined with a sharp drop in quality, further exa- cerbated by unfavorable weather conditions during the harvest. All of this took place in a challen- ging context in which geopolitics continued to outweigh economic considerations, disrupting the ma- jor global balances of grain mar- kets. The second key take away from last year was the nine-month stakeholder consultation process we conducted, which resulted in our Ma Coop 2030 strategic plan. And, of course, there was the sca- ling-up of TRANSITIONS, which mobilized significant resources both upstream (training, skills de- velopment for teams, and sup- port for farmers) and downstream (customer engagement and negotiations with grain trading teams). This program really drives transformation for the Cooperative and increases our external visibility. What are your main sources of satisfaction? C. C. We succeeded in navigating a very difficult year for the grain sector. Technical sales representatives, agrono- mists, silo managers, market experts — every Cooperative team worked to help Cooperative farmers make the best possible technical, supply, and grain marketing decisions. Thanks to our operational excellence in grain handling, our control of logistics flows, and our ability to negotiate with customers, we were able to optimize the value of Cooperative members’ crops and thus mitigate the impact of lower volumes. The Cooperative also implemented exceptional support measures (cash-flow facilities, securing inputs, support for young farmers, etc.), while still delivering close to the expec- ted financial targets. At the same time, we did not put our ongoing projects on hold: we continued to innovate, to build partnerships, and to train our teams — clear proof of the Cooperative’s agility and resilience. What is the outlook for the months ahead? C. C. The initial rollout of the Ma Coop 2030 strategic plan and the launch of the first workstreams focused on operational excellence: driving productivity and competitiveness in order, ultimately, to reduce our intermediation costs. This will require us to review our processes and organizations to gain efficiency and agility and to deliver an improved customer experience. The deployment of artificial intelligence will profoundly transform our businesses by automating repetitive tasks and freeing up time for higher value-added activities. Mastering AI will be the key to improving our performance, while ensuring that it remains a tool that serves people and VIVESCIA’s values. A LOOK BaCK At THe yEAR WITH... CéDRIC COGNIEz Managing Director of agricultural businesses 24

Vision for 2030... How can we continue to combine customer focus, service quality, and greater efficiency as we look toward 2030? This question was examined throughout financial year 2024–2025, through a deliberately collaborative approach. The strategic development process unfolded in three phases starting with the broad consultation of all stakeholders (Cooperative members, manufacturing customers, partners); the second phase involved workshops on specific themes involving all Cooperative employees; the final phase was dedicated to structuring and consolidating the strategic and operational plan for the agricultural businesses. The challenge is to remain cooperative in a world where we are encouraged to adopt individual practices and to seek solutions on our own.” FaBIeN WaRZeE Cooperative member in Artaise-le-Vivier 9 months of listening, reflection, and strategy development with employees I want the Cooperative to continue to light the way, to anticipate and support us through the necessary transitions, to represent us within major decision-making bodies, and to help influence — if necessary — policy directions that could be unfavorable to us.” MICHAËL DIdIot Cooperative member in Condé-en-Barrois Workshop held during the Cooperative’s New Year gathering on 8 January 2025 in Saint-Mesmin. ANTICIPaTE & INNOVaTe 2024 highlight A historically poor harvest with inferior quality Grain handling and storage are key areas of expertise. Field teams from the agricultural division did their utmost to adapt to farmers’ needs (extended opening hours at silos, higher grain moisture thresholds, etc.) and to preserve grain quality by sorting and allocating batches in order to create homogeneous blends that meet market requirements. of the grain harvested is stored on the farm (3.328 farmers) 30% days of harvest, compared with 38 days in 2023 54 in financial support paid to 146 new cooperative members and young farmers (from 1 July 2024 to 30 June 2025) € 759K Workshop held during the Cooperative’s New Year gathering on 16 January 2025 in L’Épine. 25

THe FUTURE IS BUILT THROUGH VaLUe CHAINSS ANd SUPPLY AGReemeNTS WITH VIVeScIa INdUStRIeS ANd oUR INdUStRIAl ANd AGRI-FOOD CUSTomeRS Rapeseed / Sunflower 100 % of rapeseed and sunflower crops are processed into oil and meal Maize Semolina and starch supply agreements Soya Regional value chain: from production to crushing with Peas Processing industries located on the VIVESCIA Cooperative’s doorstep. Barley 100 % of barley sourced from malting varieties First supply agreement with Wheat Local value creation: – Starch and ethanol supply agreements with major manufacturing customers – Milling supply agreement with regional mills, including - Durum wheat supply agreement 26

HAUTS-DE-FRANCE BELGIUM of grain collected is processed within a radius of less than 300 km GRAND-EST Premiums paid Seed multiplier premiums Financial support Club Francine premiums € 3,4M € 1,6M € 2,1M € 400K ANTICIPaTE & INNOVaTe 81 % for farmers engaged in TRANSITIONS (cohort A) 27

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COLLABORATIVE SPIRIT When LINK DRIvES PROGReSS PaRT Climate, transitions, agricultural practices, biodiversity, environmental policy, value chains, food safety, regional economic dynamics, solidarity, social innovation… Faced with these major challenges, all of our businesses have a role to play. That is why our sustainable development approach, LINK, permeates all our activities. We are moving forward together with farmers, employees, customers and partners. And we are making progress! 03 29

CONCRETE COMmItMeNtS... 20 commitments 50 targets 100+ monitoring and management indicators A program with real commitments, launched in 2021 and rolled out to each business. CONNECTIONS ARE CENTRAL TO OUR COOPERATIVE BUSINESS MODEL CLIMATE, MITIGATION AND ADAPTATION > 29 % reduction in total greenhouse gas (GHG) emissions (scopes 1, 2, and 3), including a 42 % reduction from our direct operations (scopes 1 and 2), by 2030, to contribute to carbon neutrality by 205. (benchmark year 2021). > Evaluate the impact of climate change on crops in the Cooperative territory and our sourcing regions in France and around the world, and develop adaptation plans. AGRO-ECOLOGICAL, BIODIVERSITY AND WATER TRANSITIONS > Make proposals and drive change among VIVESCIA’s Cooperative farmers in terms of the agro-ecological, low-carbon and soil conservation transitions. > Evaluate our biodiversity footprint and aim for a positive impact through virtuous farming and industrial practices. > Build a consolidated vision of challenges related to water: evaluation of impact and dependencies, and definition of strategies for mitigation and resilience. ENVIRONMENTAL MANAGEMENT > Promote the Group Environmental Charter and ensure all sites comply with it. > Minimize the environmental footprint of our packaging by adopting eco-design approaches and developing recycling. OUR CONNECTION TO THE EARTH 30

OUR CONNECTIONS TO PEOPLE OUR CONNECTIONS TO OUR VALUE CHAINS AND REGIONS > Aim for excellence in cooperative governance to guarantee the long-term survival of our business model. > Ensure we always do business transparently and ethically. > Use effective governance and constructive dialogue with our stakeholders to make sustainable development an integral part of how we do business. HEALTH AND WELL-BEING IN THE WORKPLACE > Provide a safe workplace where well-being is paramount by preventing psychosocial hazards and creating a stronger safety culture. TALENT > Boost the Group’s employer brand and increase colleague employability. DIVERSITY AND INCLUSION > Actively promote equality of opportunity, gender equality, diversity and inclusion. CULTURE > Promote a Group culture and cultivate our unique cooperative farming DNA. GRAIN AND VALUE CHAINS > Grow our value chains by combining innovation and sustainability. > Responsible sourcing of ingredients for our products and a search for natural ingredients. FROM THE FIELD TO FORK WITH FRANCINE > Pursue the construction of an intra-group Francine sourcing chain and coordinate the brand’s global social responsibility program. VIVESCIA’S COMMITMENT TO QUALITY > Guarantee food safety at every stage of production and develop continuous improvement processes while anticipating future challenges. DEVELOPING THE LOCAL ECONOMY & SHARING KNOW-HOW > Drive a dynamic and inclusive economy in the Cooperative’s territory. > Strengthen the positive impact of our French and international production facilities on local communities. > Share our knowledge and know-how, contributing to the development of entrepreneurship and the sustainability of agricultural professions. 31

UPdaTE WITH JEANNE-MaRIe CaRRÉ VIVESCIA CSR Manager OCT. MARCH SEPT. FEB. JUNE SEPT. 2022 2021 2023 OCT. Commitment to SBTi on climate targets for 2030 MAY Launch of the TRANSITIONS program for VIVESCIA Cooperative farmers Launch of the TRANSITIONS program. Results of the socio- economic impact study of VIVESCIA on its cooperative territory Signature of a three-year partnership with Banques Alimentaires Signature of a five-year partnership with the association Symbiose on biodiversity Launch of a study on the impact of climate change on agricultural production in the cooperative territory Launch of the Environmental Charter LAUNCH OF LINK LINk SIGNIFICANT PROGRESS The rollout of LINK is continuing. What have been the most significant advances during the 2024–2025 financial year? J.-M. C. There have been several areas of progress that reflect very concrete actions, each providing evidence of growing collective awareness and a shared determination to act. There is a climate roadmap for each business line, which is being translated into tangible achievements; our Environmental Management Charter is now in place across the 132 sites concerned; and the rollout of LINK within the business lines is gaining momentum: LINK by Grands Moulins de Paris, LINK by Malteurop, and others. To ensure this progress continues, we are setting out structured and ambitious strategic frameworks across LINK’s various pillars and themes (biodiversity, water, human resources, value chains), starting from measurable elements. Our approach to every theme is the same: quantify before taking action. We rely on robust methodological frameworks aligned with external quantification standards in order to measure and monitor progress over time, while prioritizing initiatives that have the greatest impact in relation to our activities. Our approach to every theme is the same: quantify before taking action. . 2024 32

Is it fair to say that LINK drives progress within the VIVESCIA Group? J.-M. C. Absolutely. It is an engine of progress internally, as LINK permeates all business lines and all functions. LINK is not just an additional task. Our sustainable development approach makes everyone accountable and constantly encourages us to think about our work differently. This also requires training for our teams, which is why we launched the LINK School, an e-learning course accessible to all employees since June 2025. Is this also the case throughout your value chains? J.-M. C. LINK also drives progress externally, particularly across our value chains, as it helps to shed light on what drives our sustainable performance and on the opportunities to create additional value. TRANSITIONS is obviously the perfect illustration of this, upstream and downstream. Ultimately, LINK secures our activities by working toward their medium- to long-term sustainability: strengthening the resilience of their ecosystems means identifying risks in order to better anticipate and manage them, and in doing so, secure our customers’ supplies. TaKING AcTIoN WITH LINK LINK provides a robust foundation for projecting the Group’s ambitions toward 2030. ésilience APRIL 2025 LINK workshop with the Board of Directors Group LINK CSR Committee MAY FEB. JAN. APRIL MAY FEB. JUNE Launch of the VIVESCIA/UniLaSalle research chair Launch of the VIVESCIA Group’s nature footprint assessment Certification of 2030 climate targets by the SBTi Launch of LINK by Malteurop Validation of Francine’s the brand social responsibility approach September 19, 2025: LINK Workshop – Report of 2024-25 results Launch of biodiversity diagnostics for all VIVESCIA Cooperative members Renewal of the three-year partnership with Banques Alimentaires 3rd seminar dedicated to the Environmental Charter Launch of the LINK School e-learning course for all Group employees TRANSITIONS grows: 420 farmer-cooperators engaged in the program JUNE SEPT. SEPT. VaLÉRIe FRAPIER Group CSR Director and Director of the TRANSITIONS program SEPT. OCT. 33

CONNECTIONS ARE CENTRAL TO OUR COOPeRATIVe BUSINESS MOdeL Exemplarity, ethics, and cooperation guide our actions Excellence in governance is a guarantee of the long-term sustainability of the cooperative Group and its business model. VIVESCIA is committed to continuous improvement, it carries out self- assessments using the diagnostic tool provided by the Haut Conseil de la Coopération Agricole (HCCA), and ensures annual monitoring of compliance with its recommendations. 10 December: VIVESCIA DAY 5 September: Châlons Agricultural Show 18 September: LINK workshop – 2023/24 annual “non-financial reporting” seminar with the VIVESCIA Board of Directors in Reims SEPT. 2024 DEC. 2024 HIGHLIGHTS of THe yEAR FOR THe yOUNG FaRmeRS’ COMmItTee 84 % of the recommendations of the HCCA¹ cooperative governance guide are complied with 10 January: training session on “Human challenges within a farming operation” with Sophie Marçot JAN. 2025 1. Haut Conseil de la Coopération Agricole (High Council for Agricultural Cooperation). 2 LINK half-day sessions with the Board of Directors 3 LINK CSR committees with 4 representatives from the Board of Directors 34

THe yOUNG FaRmeRS’ COMmItTee, A DIALOGUE WITH THE NEXT GENERATION… Created in 2022 with a view to engaging dialogue with young cooperative farmers and making cooperative governance more attractive to them, the young far- mers’ committee has 23 members who volunteer for a three-year term. The first group was the class of 2023-2025. All have the same ambition: to understand their business better, but also to ensure their voices are heard, and to contribute to VIVESCIA’s future strategy: • thematic workshops — around four per year ; • regular dialogue with the Board of Directors ; • meetings with experts and access to dedicated training modules, and a study trip in the second year. It is also a chance to broaden their entrepreneurial horizons and, why not, learn more about the Board member’s role. It has maintained its momentum. The recruitment of a new cohort — around twenty farmers from across all Cooperative territories — will be completed by the end of 2025. 20 and 21 January: training session on “Finance and decision-making” with Martin Migonney 2 and 3 June : two days behind the scenes of the barley value chain, from seed to beer Visits to the seed station in Rethel, malting barley test fields in Tagnon and Heutrégiville, the malting plant in Vitry-le-François, and meetings with Malteurop’s management team 30 April: seminar with the Young Farmers’ Committee – workshops on “Ma Coop 2030” and “How to welcome a new Cooperative member within VIVESCIA” MAY 2025 JUNE 2025 35

oUR CONNecTIoN TO THE EARTH VIVESCIA is already in motion, working with farmers in their fields, as well as on our production sites, and throughout our products’ life-cycle. We are fully committed to developing the agricultural practices of the future while reinforcing the resilience of different crop systems in the face of climate incidents. The scope of this strategy spans our entire value chain, at every level, covering the regions where the Cooperative and its subsidiaries operate, all VIVESCIA Industries sites, and our raw materials supply chains. Two complementary and interdependent pillars: mitigation, by reducing the impact of our agricultural and industrial activities; and adaptation, by measuring the impacts of climate Change of indicator in order to develop action plans. Structured climate roadmaps In 2023, VIVESCIA committed to an SBTi-aligned trajectory contributing to the reduction of GHG emissions. In 2024, the certification of our 2030 climate targets by the SBTi confir- med the relevance and robustness of the course we had set for ourselves. The climate roadmaps — structured, quantified, and time-bound for all Group business lines last year — were updated during financial year 2024–2025. Climate action plans are now part of the Group companies’ medium-term plans with low-carbon grain production, collection, and sourcing; and decarbonization plans for production processes and logistics for transporting our raw materials and products. MITIGaTING GHG emISSIONS 36 Our shared objective by 2030: A 29 % decrease in total emissions! All Group companies have climate roadmaps in place to mitigate their greenhouse gas (GHG) emissions. 36

AcTING FOR THe PlANet Decarbonization of production and logistics – Malteurop is rolling out an CO₂ reduction plan for its malting plants, based on lower-emission energy systems. At its site in Seville, Malteurop has opted for biomass (wood chips, olive pits, and almond shells, depending on availability) to power its malting operations. This system, inaugurated in May 2025, reduces the site’s emissions, which is now supplied with 80 % renewable energy. 3,000 solar panels have been installed in San Adrián, covering 12 % of the malting plant’s electricity needs. For its part, Grands Moulins de Paris is adding electric vehicles to its delivery fleet. Since 2023, two electric trucks have been delivering flour from Gennevilliers across the Île-de-France region, including Paris. There are two such trucks in Bordeaux, serving the artisan bakery market since 2024. On the Cooperative side, 16 % of the VIVESCIA Transport truck fleet now runs on B100 fuel. VIVESCIA Group 2030 climate targets certified by SBTi in June 2024 29 % reduction in global emissions in absolute terms (scopes 1, 2 and 31) including - 42 % on our direct emissions (scopes 1 and 2) Baseline 2020-2021 1. The Scope 3 target is split into two components: –30 % on the FLAG perimeter and –25 % on the non-FLAG perimeter (Forest, Land and Agriculture, SBTi sector standard). Biomass power plant at Intermalta–Malteurop in Seville, inaugurated in May 2025. The commissioning of this facility will reduce the malting plant’s greenhouse gas emissions by nearly 75 %. Electric truck operated by Grands Moulins de Paris delivering artisan bakers in Bordeaux. Regenerative agriculture programs and low-carbon initiatives – The Cooperative is driving support of regenerative agriculture through its TRANSITIONS program, advancing cropping practices that are less greenhouse-gas intensive and promote soil health and biodiversity. Our processing businesses are also committed to low-carbon grain sourcing, notably Grands Moulins de Paris and Malteurop, both of which are engaged in TRANSITIONS. Malteurop has set itself the objective of sourcing 30 % of its barley from regenerative/ low-carbon agriculture programs in France and internationally by 2030. In 2024, the certification of our 2030 climate targets by the SBTi confirmed the relevance and robustness of the course we had set for ourselves. JEANNE-MaRIe CaRRÉ 37

ADAPTaTIoN OF aCTIVITIES In order to take into account local disparities in soil and climate within the Cooperative region, 20 different zones were mapped and 18 different crops analyzed. VIVESCIA’s agronomy teams are working to implement these road- maps with cooperative members. Other assessments are underway to determine the impact of climate change on the Group’s processing subsidiaries. Malteurop, for example, has initiated a comprehensive investigation into its barley sourcing. VIVESCIA continues to make progress on the second pillar of the Group’s climate strategy building on the guiding principle of the LINK approach: what is not measured cannot be improved. We are seeking to assess the impact of climate change on crops across the Cooperative’s territories and supply areas, in France and internationally, in order to develop suitable adaptation plans. 38

lINK SCHOOL by VIVeSCIa What struck me most was seeing how the way of life of certain populations has been disrupted. It was a real wake-up call that climate change is already here. We need to act now — not just adapt — in order to slow the effects of climate change and ensure better living conditions for future generations. As a professional from the agricultural sector, I see particular value in adaptation, especially changes in cultivated species — an area where studies such as those conducted by Axa Climate project significant changes over the next 20 years. The role of companies is essential. As individuals, we must act responsibly, but as managers, we bear a particular responsibility to drive this approach. ANAÏS RIGaL Human resources manager – Grands Moulins de Paris CÉLINe CaNeT Industrial Seed Production Manager – VIVESCIA Cooperative SteFANO CaTTANeO Managing Director – Diamalteria Training for everyone This e-learning course forms part of our ambition to decar- bonize by 2030. It explains climate disruption, its impacts on biodiversity, water, natural resources, and society, and pro- vides the keys to taking action both as a citizen and within one’s company. Understanding why and how to take action This multi-format training program (including 5- to 7-minute educational videos followed by a quiz) was rolled out to 200 managers and CSR specialists in November 2024 and has been accessible to all employees (at silos and production sites) since June 2025. Training and raising teams’ awareness is one of the keys to successfully fighting climate change. 39

BIODIVeRSITY PROTECTING AND RAISING AWARENESS At VIVESCIA, we are committed to assessing our impact and dependencies in order to define where our action can be the most useful and effective, to ensure the sustainability of our activities. We are making tangible progress through a continuous improvement approach, delivering ambitious projects that create positive momentum across our territories. And because biodiversity plays a central role in the resilience of agricultural systems, we are working collectively to identify the most effective levers for sustainably embedding biodiversity into agricultural practices and strengthening dialogue with economic partners and public stakeholders. Biodiversity diagnostic at farm level The innovation dynamic continues. In 2022, VIVESCIA launched a simplified carbon footprint assessment. Building on the same principle, in autumn 2024 the Group launched the Biodiversity Diagnostic. It is based on AgriBEST®, a simple, free tool deve- loped jointly in 2019 by CDC Biodiversité and La Coopération Agricole, and enhanced in terms of indicators, user experience, and data protection for Cooperative members thanks to contributions from VIVESCIA teams: 15 factors are assessed on a scale of 1 to 5, complemented by the data collec- tion on 13 additional themes specific to VIVESCIA. Accessible to all VIVESCIA Cooperative members via the ARTERRE intranet, this self-assessment tool is dedicated to evaluating the impacts of agricultural practices on biodiversity at farm level. IIt enables an initial assessment and the monito- ring of progress on practices at farm level. The analysis of all diagnostics enabled us to produce a first biodiversity baseline for all VIVESCIA farms across all our territories — an essential step in accelerating our responses and proposals to public stakeholders and processing customers. The next step will be the development of relevant biodiversity indicators that take into account agri- cultural practices, agroecological infrastructure, and local contexts, as part of the TRANSITIONS program. The Symbiose¹ Program across the VIVESCIA cooperative territory The partnership between biodiversity association Symbiose, the Cooperative, and our processing businesses (Malteurop, Délifrance, and Grands Moulins de Paris) continued. VIVESCIA Industries companies are financing three robust ecosystem preservation projects across the Cooperative’s territories. These three long-term “blue and green corridor” projects are designed, with action plans, provisio- nal five-year budgets, and monitoring indicators. They continued throughout financial year 2024– 2025. This initiative also helps to strengthen ties within the Group and reinforce its local agricultu- ral roots. 1. Symbiose, pour des paysages de biodiversité (“Symbiosis, for biodiverse landscapes”) is a non-profit umbrella group for managing biodiversity in the Champagne-Ardenne region. More than diagnostics already completed, 95 % of which involved TRANSITIONS farmers 94 000 ha concernés Près de 500 40

Building a consolidated view of water-related challenges Water consumption issues at our production sites are addressed through the Group’s Environmental Charter, with management, optimization, and withdrawal-reduction plans in place. To go further, the Group has decided first to develop a consolidated and systemic view of water-related challenges, with an initial assessment phase at Group level. This work will begin in 2026. Malting operations account for the vast majority of the Group’s water withdrawals. Over the past ten years, Malteurop has reduced its water consumption by 26 %, thanks to its Manufacturing Excellence program. To continue this progress, Malteurop launched the Jouvence program in December 2023. Its objectives are to maintain best practices in water use, optimize effluent treatment, and identify innovative solutions to go beyond the savings already achieved. Presentation of the Chaourçois ponds project, supported by VIVESCIA in partnership with the non-profit “Symbiose, pour des paysages de biodiversité”, 14 June 2023 Biodiversity event in 2025. We are all aware that, as farmers, we must make efforts and look after the environment if we want to be able to pass on our working tools to our children. I found AgriBEST® very easy to use; it’s an excellent way to see where you stand and to highlight good practices on your farm. FRANÇoIS MERCIER Cooperative farmer in Saint-Martin-sur-le-Pré ANTOINe BONTANT Cooperative farmer in Abainville 41

Annual seminar on 15 October 2024: a forum for dialogue and sharing experience Held for the third year in Reims, this seminar brought together nearly 80 participants (site managers, QHSE managers, manufacturing/technical directors, and silo managers). S ince 2023, the VIVESCIA Group’s Environmental Charter has set out core principles for environmental management across our sites. It strengthens our environmental risk management and lays out a certain number of principles connected to key themes: energy, greenhouse gas emissions, water, biodiversity, coproducts and waste, nuisances and pollution. It comprises 23 shared guiding principles and a 40-question questionnaire used for self- assessments and audits. IN 2024-2025 93 % average compliance score with the Charter across the 132 sites concerned worldwide. 10 internal audits were conducted in 2024– 2025 to assess sites and help them implement the Charter’s principles. eNVIRONmeNTaL MaNaGEMeNt HaRmoNIZING PRACTICeS & MOVING FORWARd TOGeTHeR! % 58 June 2023 % 82 June 2024 % 93 June 2025 Baseline Target % 80 Target % 100 42

A strong dynamic of best- practice sharing throughout the year, including two webinars. The rollout of a structured and documented environmental management system across all our sites, each supported by an improvement plan. Strengthened governance through auditing. The success of the annual seminars held in October 2024 and 2025. 43

Our actions are structured around four areas of focus: Safety and well-being in the workplace, Talent, Diversity and Inclusion, and Group culture. In 2025, VIVESCIA embarked on the formalization of a Group-wide Charter, involving a review of commitments and indicators for 2030, as well as a renewed commitment to social innovation. Accelerating responsible human resources management Launched in the first half of 2025, this initiative focuses on formalizing a Group-wide Charter to address two key challenges: redefining an ambition and key indicators for 2030, and promoting coherent and distinctive social innovation policies. The development process draws on the methodology adopted for the Environmental Charter: a collaborative process led by a working group featuring HR managers and decision-makers from each business. The finalization of the Charter and its indicators is scheduled for the first quarter of 2026. A new momentum for our Care program Our Care program is a major pillar of our strategy and embodies our commitment to people across the Group. Carried by the entire management chain, it is reflected in action plans rolled out across each business. Over the past twelve months, these initiatives have helped improve our safety performance indicators, with a reduction in non-lost- time accidents and lower frequency and severity rates. This framework is being consolidated by mutual trust and vigilance, in particular through the systematic identification of and communication on high-potential risk situations (HIPO). The approach promotes the deployment of improved preventive actions and the rapid handling of hazardous situations. Key indicators are monitored and managed at every level of management, ensuring continuous improvement and risk control. 60 % of our sites with zero lost- time workplace accidents for at least one year 0,70 severity rate 7,5 frequency rate OUR coNNECTIONS TO PEOPLE 44

A Groupwide Disability Policy Beyond the initiatives implemented within each business line, the VIVESCIA Group has committed to a disability policy shared across all Group com- panies. Structured around four strategic pillars (encouraging open dialogue; promoting inclusion; supporting job retention; preventing disability in the workplace), this policy aims to support every employee and to challenge misconceptions in order to remove barriers linked to visible and invi- sible disabilities. Articles on the subject are publi- shed each month on the My VIVESCIA intranet and relayed through on-site communications. VIVESCIA Safety Week: a flagship event for the last 9 years! Organized every year, simultaneously in the 25 countries where we operate, Safety Week is an important event that allows our employees to discuss real-world issues related to safety in the workplace. It is also an opportunity to recognize best practices and exemplary safety behaviors. Throughout the week, numerous workshops are organized on our sites around a wide range of topics (hazard recognition, first aid, use of defibrillators, evacuation drills with firefighters, addiction prevention, etc.). Organized from 2 to 6 June, the 2025 edition provided an opportunity to further explore the theme of Just Culture, already highlighted in the 2024 edition, with a particular focus on systematically integrating safety considerations into all our decisions. 45

oUR CONNecTIoNS TO OUR VALUE CHAINS AND REGIONS Our businesses, our cooperative DNA, and our values of solidarity also commit us to our cooperative territories and to the areas where our production sites are located. From field to fork: the future is built through value chains Our development model has been built on enhan- cing the value of locally produced crops through the creation of major processing value chains for barley, wheat, and maize, supplying high-volume markets such as malting/brewing, starch produc- tion, and ethanol, as well as more specific value chains meeting diversified specifications in milling and oilseed/protein crops. Customer expecta- tions are becoming increasingly segmented and diverse. The criteria include local sourcing, varietal selection, capacity for consistent supply, plot-level traceability, biodiversity preservation, and contri- butions to the decarbonization of supply chains. A renewed partnership: VIVESCIA – Moulin de Signy- l’Abbaye (Ardennes), a premium, 100 % local wheat– flour–bread value chain The three-year contract, recently renewed in June 2025, seals a virtuous partnership and confirms a shared commitment to a local, sustainable, and high-quality wheat–flour–bread value chain — illustrating a common strategy to support the local economy. Located in the same territory, VIVESCIA and the Moulin de Signy-l’Abbaye have been working for several years to enhance the value of pure milling wheat varieties, from strong wheat to organic milling wheat. Through this partnership, more than 130 VIVESCIA Cooperative farmers supply the mill, which supplies 250 artisan bakers every day. A short supply chain that guarantees local, high-quality products for consumers in the region. NF V30-001 46

The FRANCINE Club, the first 100 % VIVESCIA value chain from field to fork The development of vertically integrated supply chains and synergies within the Group are the strengths of our cooperative model. With the creation of the Francine supply agreement “from field to fork,” Grands Moulins de Paris’s iconic brand is committed to a more responsible future for the planet. With Club Francine, it is promoting virtuous farming practices that are in line with a minimum standard environmental standard level II (CE2). The contract guarantees a three-year commitment with the Cooperative farmer, priority support from the Cooperative’s agronomic teams, and year-round activities and meetings to bring the link from field to fork to life. Thanks to Club Francine, I have a better understanding of consumer expectations, manufacturers’ needs, and how our wheat is processed… FaBIeN DOUCe Cooperative farmer in Rethel I am proud to contribute concretely to healthy and responsible food for the French population. XaVIeR FELIX Cooperative farmer in Vassimont-et-Chapelaine 300 More than Cooperative farmers are part of Club FRANCINE. It is a real source of pride to be part of this program. It gives meaning to our profession. We produce wheat knowing its final destination for Francine, a brand that is now widely embraced by everyone. Francine gives meaning to our work. The brand speaks to our neighbors, our families… MaTHIlde JONeT Farmer in St Quentin le Petit Round-table discussion marking the 60th anniversary of Francine at the Paris International Agricultural Show on 24 February 2025. 47

With RACINE, FRANCINE is cultivating the future For more than 60 years, the brand has passio- nately cultivated expertise rooted in French rural communities, serving both present and future generations. These fundamentals are embodied in its Brand Social Responsibility (BSR) policy, RACINE, which is in line with VIVESCIA’s sustainable development strategy. Developed in 2022 fol- lowing a consultation involving more than 2,000 consumers, RACINE is structured around four key commitments: reducing products’ environmental footprint; building more sustainable and suppor- tive value chains; promoting better eating habits; and enhancing the value of every grain. Its first achievement can already be seen. Varnish has been removed from 15 SKUs packaging, to limit their environmental impact and improve recyclability, while ensuring they still protect the product and are convenient to use. This choice also reduces the weight of each pack by 1 %, representing a saving of 3.5 tons of varnish per year³. Less material, less waste, more circularity. FRANCINE, IS... 60 95 % 42 years of history brand awareness2 millions de produits achetés chaque année3 More than 1. Calculation based on 2024 volumes. 2. Source: “Marque préférée des Français” study 2025 3. Circana, unit sales, total France, 2024. 48

100 000 packs of Francine flour distributed: 1/4 of French food banks’ annual requirements “Wheat Donation” Food drive: Working together to fight food insecurity For the third consecutive year, the partnership between VIVESCIA and the Banques Alimentaires food banks has aimed to support people facing food insecurity in our territory. VIVESCIA Group has set up a veritable chain of local solidarity: wheat is donated by the Cooperative’s members, collected, turned into flour by Grands Moulins de Paris, and delivered to local food banks by VIVESCIA Transport. In 2024, despite a difficult harvest, 76 tons of wheat were transformed into 100,000 packs of Francine flour (thanks to an additional contribution from Grands Moulins de Paris) and delivered to food banks and local associations across the North-east of France. A meaningful gesture, covering one quarter of the Food Banks’ annual national needs. Passing on baking know-how This is the mission of the Paris Bakery and Patisserie School (EBP), founded by Grands Moulins de Paris in 1929. Each year, it trains between 250 and 300 apprentices, as well as more than 450 professionals in continuing education. In 2024-2025, the success rate reached 97.60 % across all eight diplomas for 250 apprentice students. EBP was voted Best Bakery School and 3rd Best Pastry School by Le Figaro in 2025. 49

PaRT 04 50 The year’s HIGHLIGHTS Consulting & services Grain trading Transport Seeds Agricultural supplies Viticulture Malting Milling Research & Biotechnologies Frozen bakery Maize processing Animal nutrition

Launch of the biodiversity diagnostic A free self-assessment tool offered to all VIVESCIA Cooperative members to raise awareness and assess the impact of their practices at farm level. The AgriBest tool, developed jointly by CDC Biodiversité and La Coopération Agricole and optimized with the help of VIVESCIA’s teams, focuses on indicators, user- friendliness, and data protection. OPERATION #WHEAT DONATION Launch of the third edition of the wheat donation drive. TRANSITIONS CELEBRATES ITS FIRST ANNIVERSARY AT THE CHÂLONS FAIR and continues to gain momentum, delivering on its ambition with 220 new farmers for the 2025 harvest, committed for three years — bringing the total to 420 farmers engaged in the program. comprendre et évaluer les effets de vos pratiques agricoles sur la biodiversité identifier et visualiser les voies de progrès pour des pratiques agricoles en faveur de la biodiversité permettre à votre Coopérative de vous proposer un accompagnement technique sur mesure et des formations adaptées • • • Ce diagnostic biodiversité est proposé gratuitement à tous les associés-coopérateurs VIVESCIA. Pour toute information, contactez votre agronome spécialisée sur l'eau et la biodiversité à biodiversite@vivescia.com *AgriBEST est un outil codéveloppé par La Coopération Agricole et CDC BIODIVERSITE LANCEZ-VOUS DES MAINTENANT DIAGNOSTIC BIODIVERSITE AVEC L’OUTIL AGRIBEST*, VOUS POURREZ et découvrez notre espace dédié sur tous les enjeux Biodiversité avec des vidéos, un tutoriel, un guide biodiversité sur Arterre. DÉMARREZ DÈS MAINTENANT EN VOUS CONNECTANT SUR SIMPLE, GRATUIT ET RAPIDE 40MIN À PARTIR DU 3 SEPTEMBRE 2024 ACCESSIBLE À TOUS LES ASSOCIÉS-COOPÉRATEURS VIVESCIA VIVESCIA_AGRIBEST_AFFICHE_IMPRIMEUR.pdf 1 19/07/2024 08:47 JULY.- AUGUST 2024 SePT.2024 A disappointing harvest with record low wheat yields Regularly disrupted by rain, just like the entire 2024 growth cycle, the summer harvest was mixed, not to say disappointing — catastrophic even in certain regions — both in terms of yield and quality. In this difficult context, the cooperative leveraged its operational excellence to implement exceptional measures to support the cooperative’s members. COOPERATIVE AND AGRICULTURAL SUBSIDIARIES VIVESCIA INDUSTRIES GROUP TOP 10 The VIVESCIA Group ranked¹ among the 10 most advanced French companies in reducing emissions linked to agriculture, forests, and soil. 1. Source : Open Climat barometer 51

Nearly 80 participants (production site managers, QSE managers, Cooperative division heads) attended this third edition. The Group’s HR teams were present throughout the day at UniLaSalle’s AgoraJob event. NoV.2024 OCT.2024 ANNUAL ENVIRONMENTAL MANAGEMENT SEMINAR COOPERATIVE AND AGRICULTURAL SUBSIDIARIES VIVESCIA INDUSTRIES GROUP VIVESCIA Group at Food Ingredients Europe 2024 For the first time, Kalizea, Grands Moulins de Paris (ID Ingredients), and Malteurop (Diamalteria) joined forces at the international ingredient trade show (FIE) to present functional and sensory ingredients from the Group’s three value chains (wheat, barley, and maize). 160 participants gathered on the UniLaSalle campus in Beauvais, near Paris, to celebrate a full-scale test year of our pioneering model. A year that saw proof of concept with concrete, robust results as well as new partners in the food and beverage industries: Puratos, Caulier and Castelain breweries, and Griffith Foods. 1st TRANSITIONS PROGRAM SEMINAR From 12 November to 4 December, the Cooperative’s section General Meetings brought together more than 1,900 participants. An opportunity for Cooperative members to engage with directors and employees, review the year, shape local governance, and look ahead. Section General Meetings: A key aspect of governance and cooperative life 52

VIVESCIA DAY 2024 – REIMS The VIVESCIA Cooperative’s Annual General Meeting was held in the morning, with VIVESCIA Industries’ Annual General Meeting in the afternoon, followed by a conference-debate on “Water challenges: new issues in agricultural and food value chains” DeC.2024 VIVESCIA, official partner of the 64th European Commodity Exchange in Paris TEMPS FORTS SCAN THE QR CODE TO SEE HIGHLIGHTS OF THE CONFERENCE TEMPS FORTS feB. - mARCH 2025 HIGHLIGHTS INAUGURATION OF THE TRANSITIONS EDUCATIONAL DEMONSTRATOR ON HECTAR’S PILOT FARM. Three rooms designed for interactive immersion of value-chain stakeholders, enabling them to explore agronomic levers and grapple with farmers’ complex technical and economic decisions. Preview launch in Reims of the book Mémoire de Grains – VIVESCIA, une histoire céréalière In the presence of members of the Board of Directors, VIVESCIA employees, contributors, and local stakeholders. 60th anniversary meetings with farmers The TRANSITIONS program was presented during the France 2030 review at the Interministerial Committee for Innovation in Paris, attended by the then Prime Minister François Bayrou, members of the Government, and key economic and innovation stakeholders. Christoph Büren, Pascal Prot, Jean-Pierre Williot, Olivier de Bohan. 53

11.30 Am Review of GERMEA, the research chair supported by VIVESCIA, Terrena, and Euralis. Round table: “How can the TRANSITIONS program help address certain CSR challenges faced by manufacturers?” with Noémie Levé, Malteurop CSR manager; Valérie Frapier, VIVESCIA Director of CSR and director of the TRANSITIONS program; Isabelle Sucra, CSR director Heineken France; Adrien Trompier, Food & Beverage Sector Lead, Quantis; Julien Roy, Malteurop Strategy, development and CSR director; Olivier Hautin, Managing director of Malteurop. 12.30 PM Roundtable on the Francine value chain Perspectives on the iconic brand, consumer expectations, and challenges around competitiveness. 2 PM TRANSITIONS Forum Signature of a partnership to replicate the TRANSITIONS program, attended by Christoph Büren (President, VIVESCIA Group), David Saelens (President, Noriap Group), and Bruno Bonnell (Secretary General for Investment, France 2030). 24 FEBRUaRY 2024 AGRIDEMAIN’S BOOTH DECORATED IN VIVESCIA COLORS FOCUS oN An edition under the banner of TRANSITIONS, packed with events, exchanges, and awards. 2025 SIA 54

25 feBRUARy 2024 02 MaRCH 2024 Scientific conference at the INRAE booth with UniLaSalle: “TRANSITIONS in support of farm adaptation to climate change.” “Protecting farms from the risk of climate incidents and changing practices: what new insurance policies exist?” What new supply agreements?” OPERATION #WHEAT DONATION Thanks to farmers’ generosity and the commitment of the Cooperative, Grands Moulins de Paris, Francine, and VIVESCIA Transport, 100,000 packs of Francine flour were delivered to food banks and local associations across the North- East of France. A meaningful gesture, covering one quarter of Banques Alimentaires’ annual needs for food banks nationwide. PRESENTATION OF “MÉMOIRE DE GRAINS – VIVESCIA, UNE HISTOIRE CÉRÉALIÈRE” In the presence of the author Jean-Pierre Williot (Professor of contemporary economic history at Sorbonne Université), Guillaume Gomez (French gastronomy ambassador and former Élysée chef), Christoph Büren, President of the VIVESCIA Group; Valérie Frapier, Director of Communication and CSR at VIVESCIA; Véronique Lefèvre (Le Cherche Midi); Lise Magnier, Member of Parliament for the Marne; Anne- Sophie Romagny, Senator for the Marne; Henri Prévost, representing the Prefecture of the Marne; and Hervé Lapie, Chairman of the Marne Departmental Federation of Farmers’ Unions (FDSEA), all of whom honored the event with their presence. 27 FEBRUaRY 2024 NEW LA FERME DIGITALE ROUNDTABLE “Collaborating to innovate: when start-ups and large groups join forces for regenerative agriculture.” LA FERME DIGITALE ROUNDTABLE “ Satellite crop monitoring: when transition scales up.” HIGHLIGHTS SIA’PRO Forum The book, released in March, retraces the 130 years of history of men and women committed to growing grain in the north-east of France. 5.30 PM 55

mAY 2025 JUNe 2025 APRIl 2025 GUILLAUME MOTHE APPOINTED VIVESCIA GROUP MANAGING DIRECTOR INAUGURATION OF THE MALTEUROP BIOMASS PLANT IN SEVILLE (SPAIN) COOPERATIVE AND AGRICULTURAL SUBSIDIARIES VIVESCIA INDUSTRIES GROUP 200 farmers and around 100 VIVESCIA employees gathered on three farms long committed to functional biodiversity. The highlight of this event was the intervention of Johanna Villenave-Chasset, PhD in entomology and landscape ecology, and founder of Flor’Insectes. TRANSITIONS BIODIVERSITY DAYS THE YOUNG FARMERS’ COMMITTEE LEARNS ABOUT THE VIVESCIA SEED– BARLEY–MALT VALUE CHAIN VIVESCIA SPONSORS THE SUSTAINABLE AGRICULTURE INITIATIVE PLATFORM. A global event that brings together major food industry players to explore how to roll out regenerative, climate-friendly agricultural practices. 56

jULY.-aUGUST 2025 OPERATION WHEAT DONATION – BACK AGAIN! With a new three-year commitment signed last September, VIVESCIA continues its support for Banques Alimentaires’ attempts to combat food insecurity. HIGHLIGHTS ARD AND GENOPOLE: DRIVING THE INDUSTRIALIZATION OF BIOTECHNOLOGIES IN FRANCE A strategic partnership to offer a joint support platform for players in the bioeconomy, industrial companies, biotech start-ups and academic laboratories, with the sole objective of supporting the emergence of a sovereign, competitive French industry. FRENCH BAKING SHINES INTERNATIONALLY THANKS TO THE PARIS BAKERY AND PATISSERIE SCHOOL (EBP) ! 9TH EDITION OF VIVESCIA’S SAFETY WEEK VIVESCIA AT THE SUSTAINABLE WHEAT INITIATIVE EUROPE SYMPOSIUM (AIBI¹) The Group was in Utrecht (Netherlands) alongside Grands Moulins de Paris and Délifrance to present the TRANSITIONS program and support the Sustainable Wheat Initiative and its manifesto, which sets out ambitions and lays the foundations for a low-carbon, more sustainable wheat–flour–bread value chain in Europe by 2030. DU 1ER JUIN AU 30 SEPTEMBRE 2025 OPÉRATION DON DE BLÉ REJOIGNEZ LE COLLECTIF VIVESCIA SOLIDAIRE EN OFFRANT VOTRE BLÉ SOLIDAIRES FIERS D’ÊTRE FIERS D’ÊTRE AGRICULTEURS TONNE DE BLÉ 1 KG DE FARINE 750 POUR FAIRE UN DON, FLASHEZ Formulaire disponible sur En savoir plus : contact.dondeble@vivescia.com C M J CM MJ CJ CMJ N VIVESCIA_AFFICHES_DON ble_agri_exe copie.pdf 1 20/05/2025 06:59 JE PRENDS EN COMPTE LA SÉCURITÉ DANS MES DÉCISIONS + + = SAFETY WEEK 2 > 6 JUIN 2025 ET RETROUVONS-NOUS AUTOUR D’UN JEU EN ÉQUIPE Plus d’informations sur MyVIVESCIA #WeCareVIVESCIA LA CULTURE JUSTE ROLL-OUT OF THE LINK SCHOOL FOR ALL EMPLOYEES An e-learning training course now accessible to all Group employees, designed to raise awareness of the scientific foundations of the sustainable transition, of climate/biodiversity/natural resource interactions and their impact on our societies, and to encourage action both within the company and in employees’ personal lives. From 21 to 24 July, the final of the Best International young bakers’ awards (MJBI) was held in São Paulo (Brazil) on the theme “Tradition meets innovation”. Our young talents, Sacha Sully, 20, BP bakery student at the EBP and apprentice at Pleincoeur, and Tom Nesci, 23, former student at the EBP and baker at Pleincoeur, won second place in the competition. AN UNPRECEDENTED EARLY START FOR THE 2025 HARVEST Overall satisfactory in terms of quality, but with highly variable yields. A harvest marked by strong contrasts, where regional averages often mask major local disparities. 1. AIBI : International Association of Plant Bakers. 57

foCUS ON CONFERENCE-DEBATE Packed with meetings and discussions, different perspectives and debates with professional audiences, farmers, the general public and visits by public figures… CHÂLONS AGRICULTURAL SHOW AUGUST - SePT. 2025 “New globalization dynamics: what challenges for France and Europe?” with Christian Saint-Étienne, economist, academic and political analyst. Session followed by a discussion with Gautier Le Molgat, Director of Argus Media France, and Romain Herbelet, Director of Grain Trading at VIVESCIA. 1 SEPT. 2025 29 aUGUST 2025 INAUGURATION OF THE VIVESCIA VILLAGE Official visit by the Prime Minister and the Ministers of Agriculture, Labor and Health. 30 aUGUST 2025 Meetings and discussions between young farmers groups from eastern France and the Cooperative’s elected officials Agriculture remains strategic for France, thanks to its potential to develop industrial value chains in agri-food and energy, and thanks to its role in the fight against climate change. CHRIStIaN SaINT-ÉTIeNNE Economist, academic and political analyst 58

5 SEPT. 2025 2 SEPT. 2025 First event dedicated to innovation and the agriculture of tomorrow: Start Innov With the participation of around 10 Agtech players. ROUNDTABLE “How do start-ups/ agritech players help build the agricultural model of tomorrow?” with Martin Ducroquet, CEO of Sencrop; Thibaut Leclercq, CEO of BioFerm’Tech; Félix Bonduelle, spokesperson for La Ferme Digitale and CEO of Javelot; and Charles de Bohan, Innovact incubator Grand Est. MEETING FOR TRANSITIONS FARMERS A first review, two years after the launch of the program, with Cooperative members involved in the program (cohorts A and B and the upcoming cohort C), the program’s directors, and two manufacturing partners involved from the outset, Malteurop and Roquette. HIGHLIGHTS COOPERATIVE AND AGRICULTURAL SUBSIDIARIES VIVESCIA INDUSTRIES GROUP Xavier Albertini, Anne-Cécile Violland, Lionel Vuibert, Charles de Courson, Anne-Sophie Romagny, Maxime Michelet, Stéphane Travert, Xavier Bertrand, Franck Menonville, Arnaud Robinet, Valérie Bazin-Malgras, Laure Miller, Lise Magnier, Cédric Chevallier and Franck Leroy A week of discussions with elected officials and Christoph Büren 59

28 60 60

29 PaRTIE 61 Going fURTHeR 05 PaRT THE COOPERATIVE’S ACCOUNTS P. 62 VIVESCIA GROUP’S CONSOLIDATED RESULTS P. 64 LINK CSR INDICATORS METHODOLOGICAL NOTE REPORT FROM ONE OF OUR AUDITORS (DPEF) P. 67 61

he financial year ending 30 June 2025 was marked by a sharp contraction in the 2024 French harvest. Yields were among the lowest on record, with inferior quality due to exceptionally wet weather conditions. At the same time, grain markets continued to trend downward against a backdrop of sluggish global consumption. Conversely, tensions in the mineral fertilizer market kept prices at high levels. Across the Cooperative’s territory, 2024 saw a sharp decline in volume compared with 2023, -19 % on average, with wheat volumes down 26 % and barley volumes down 24 %. This harvest was comparable to that of 2016. The campaign was characterized by particularly poor weather conditions, which took place under very challenging conditions for maintaining grain quality during storage. The autumn harvest, however, was more favorable in terms of volumes. In this challenging environment, the Cooperative’s revenue fell to €1,034 million, down 15 % on the previous year. This decline is mainly attributable to the sharp contraction in the grain business, directly linked to the smaller harvest. The quality of the harvest required substantial grain processing, segregation and allocation efforts by operational teams, generating associated transport and handling costs in order to deliver the best possible batches to customers. Overall, in this highly volatile environment, the Cooperative adjusted its entire operational setup to maximize grain value and exercised rigorous cost control, while maintaining its policy of investment on key sites. The Cooperative’s EBITDA was €20.3 million for the 2024-2025 financial year, compared to €23.27 million in the previous year. Storage premiums, paid to 3,212 Cooperative farmers, amounted to €5.3 million, representing an average of €7.96 per ton (excluding bi-monthly bonuses)¹. Net financial income for the year rose by €3.1 million to reach €1.3 million. In line with easing inflationary pressures, interest rates declined throughout the year. As a result, the average one-month Euribor stood at 2.71 %, compared with 3.86 % the previous year, reducing the debt burden in addition to the significant decrease in capital employed due to lower grain volumes and prices. At the close of this particularly challenging financial year, VIVESCIA Cooperative recorded a positive net income of +€4.9 million. The Cooperative’s financial structure therefore remains very robust, with equity of €390.4 million financing almost all fixed assets and net debt of €3.4 million, a slight increase compared with the previous financial year. T THE COOPERATIVE’S AcCOUNTS AT 30 JUNE 2025 1. €17 bonuses for long-term storage and €8 for short-term storage are dependent on strict compliance with the grain collection schedule managed by the Cooperative 62

Revenue (in millions of euros) Net debt and cash (in millions of euros) NET CASH POSITION 2023-2024 1 034 3,4 NET DEBT 2024-2025 2024-2025 2023-2024 1 214 15,8 % Breakdown of revenue by business 27 % AGRICULTURAL SUPPLIES 1 % MISC. AND SERVICES 4 % SEEDS PRODUCED EBITDA (in millions of euros) 2023-2024 20,3 2024-2025 23,2 67 % GRAIN % GOING FURTHER 63

IVESCIA has shown resilience in the face of the various impacts of the global economy and the vagaries of the climate. During the 2024–2025 financial year, the Group’s processing businesses were affected by weak overall consumption against a backdrop of geopolitical tensions and economic uncertainty. The beer market failed to show the expected signs of recovery in the geographies where we operate. For the frozen bakery business, increases in the cost of key inputs (butter and cocoa) were only partially offset by price increases. VIVESCIA’s agricultural activity was challenging: grain collected fell by 22.6 % as a result of a catastrophic, historically low 2024 harvest in France due to adverse weather conditions. Our teams were nevertheless able to implement operational and logistics action plans to deliver a respectable level of profitability, close to that of previous years, while supporting the cash flow of VIVESCIA Cooperative members. VIVESCIA Industries’ businesses, for their part, faced sluggish market conditions. Teams activated operatio- nal efficiency and cost-reduction action plans in order to maintain a satisfactory level of profitability. The project to sell Délifrance (frozen bakery business) to family-owned Vandemoortele Group was announced on 28 March 2025. Subject to the authorization of the competition authorities, the deal is due to be finalized by the end of the 2025 calendar year. In total, VIVESCIA Group’s consolidated revenue totaled €3.8206 billion, down 7.8 % compared with the 2023-2024 financial year. EBITDA stood at €183.8 million, down 18.1 % compared with 2023–2024, which was a record year. This result is still, however, the third-best in the past eight years. Working capital requirements improved as a result of declining grain markets, the smaller 2024 grain har- vest, and optimized management of trade receivables. The Group’s net debt remains under control, falling slightly to €549.9 million. During the year, the Group continued to invest, with total capital expenditure of €122.2 million. The Group proactively pursued LINK, its sustainable development policy, notably through the ongoing deployment of the TRANSITIONS (a regenerative agriculture program on soil, carbon and biodiversity) and the rollout of decarbonization investments as part of its climate strategy. V THE GROUP’S CONSOLIDATED ReSUlTS AT 30 JUNE 2025 64

Revenue (in millions of euros) EBITDA (in millions of euros) Net debt and cash (in millions of euros) 2023-2024 2023-2024 2022-2023 2021-2022 2020-2021 2023-2024 3 821 550 184 2024-2025 2024-2025 2024-2025 Breakdown of revenue by business 4 145 542 224 195 165 150 Breakdown of revenue by geographic area 6 % OTHER INDUSTRIAL BUSINESSES 23 % AGRICULTURE 27 % MALTING 6 % OTHER AGRICULTURAL BUSINESSES 13 % MILLING 55 % International 45 % France % % 25 % FROZEN BAKERY GOING FURTHER 65

65 % men Breakdown by gender Breakdown by age Breakdown by geographic area 35 % women the Americas : 3,1% Europe (including France) : 85,4 % Oceania : 1 % Champagne- Ardenne : 25,5 % Grand Est Region (including the Champagne- Ardenne) : 26,7 % France (including the Grand Est region) : 64,1 % under 25 : 8,3 % 25-34 years old : 22,3 % 45-54 years old : 28,8 % 35-44 years old : 25,2 % over 55 : 15,4 % OUR EMPLOYEES: KEY FACTS Breakdown by business 81,1 % work for processing businesses 16,5 % work for lagricultural businesses % % Asia : 10,6 % 2,5 % work for support functions 66

MATERIALITY ANALYSIS THe FIRST SteP IN DEFINING oUR CSR StRaTEGY THE PILLARS OF OUR CSR STRATEGY LINK OUR STAKEHOLDERS • Cooperative members • Employees • Governance bodies • Employee representatives • VIVESCIA Industries’ cooperative shareholders • VIVESCIA Industries’ individual shareholders • Food manufacturers • Consumers • Professional farming organizations • Banks and financial institutions • Local and national associations • Public authorities and local and national elected officials • Schools and universities • Start-ups • Media Our LINK strategy continues to be informed annually by strengthened dialogue with our stakeholders. Regular opportunities for discussion include the Châlons-en-Champagne Fair, where we meet farmers, grain industry stakeholders, and local political representatives; regular meetings with the press; field trips with customers in June; 15 section meetings; AGMs, and more. These initiatives help us deepen our dialogue and work together toward shared goals. THE FOUNDATION OF OUR CSR STRATEGY LAUNCHED, LINK, IN JUNE 2021 It reveals the convergence of internal and external stakeholders on the importance of challenges related to our environmental responsibility as a Group and on our Cooperative model. Expectations of external stakeholders Expectations of internal stakeholders MAJOR ISSUES SIGNIFICANT ISSUES INTERMEDIATE ISSUES MAJOR ISSUES SIGNIFICANT ISSUES INTERMEDIATE ISSUES • Reduction of the Group’s environmental footprint • Local development • Product quality • Traceability of value chains • Long-term vision for a farming model for tomorrow and support for future generations of farmers • Reduction of the Group’s environmental footprint • Health, safety and quality of life at work • Cooperative governance and business model • Help for farmers to reduce their environmental footprint and boost resilience to climate change • Support protecting biodiversity • Talent retention and development • Diversity and inclusion To produce this analysis, we conducted an extensive consultation with our stakeholders between February and March 2021, complemented by two additional approaches: one-hour telephone interviews and an online survey. We then prioritized the issues based on a predefined list provided by each stakeholder group consulted and conducted a detailed analysis of the results by stakeholder typology and major CSR responsibilities. The aggregated results were subsequently represented in this matrix. OUR CONNECTION TO THE EARTH > Climate, mitigation and adaptation > Agro-ecological transitions, biodiversity & water > Environmental management OUR CONNECTIONS TO PEOPLE > Safety and well-being in the workplace > Talent > Diversity and inclusion > Culture OUR CONNECTIONS TO OUR VALUE CHAINS AND REGIONS > Grain and value chains > From field to fork with Francine > VIVESCIA’s commitment to quality > Developing the local economy & sharing know-how 67

CONNecTIoNS ARe CENTRaL TO oUR COOPeRATIVe BUSINESS MOdeL oUR CONNecTIoN TO THe eaRTH Cooperative governance, ethics and CSR governance Our climate commitments SUMMARY of oUR COMmItMeNtS, oUR obJeCtIveS ANd oUR MaIN INdICaTORS C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S A t 3 0 J U N E 2 0 2 4 A t 3 0 J U N E 2 0 2 5 Aim for excellence in cooperative governance to guarantee the long-term survival of our business model % compliance with the recommendations of the HCCA governance guide for cooperatives. 100 % in 2023 84 % 84 % Ensure we always do business transparently and ethically % of targeted employees who have received training on corporate ethics 100 % on 30 Sept. 2024 78,5 % N/C Use effective governance and constructive dialogue with our stakeholders to make sustainable development an integral part of how we do business Number of group CSR committee meetings/year 3/year 3 3 Number of board CSR workshops/ year 2/year 2 2 C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Reduce scope 1 and 2 GHG emissions CO2e reduction by 2030 Baseline 2021 – 42 % by 2030 – 12,5 % vs baseline – 16,9% vs baseline Reduction of the Group’s total carbon footprint (scopes 1, 2 and 3) in accordance with the Paris climate agreement CO2e reduction by 2030 Baseline 2021 – 29 % by 2030 – 4,1 % vs baseline Based on 22/23 data – 13 % vs baseline Based on 23/24 data 68

Environmental management oUR CONNecTIoN TO THe eaRTH C O M M I T M E N T S P R O G R E S S AT 3 0 J U N E 2 0 2 5 Evaluate our biodiversity footprint and aim for a positive impact through virtuous farming and industrial practices • Assessment of the VIVESCIA Group’s nature risk mapping conducted in 2024–2025, in line with the SBTN approach (steps 1 and 2) • Launch in September 2024 of the biodiversity diagnostic at farm level for VIVESCIA Cooperative farmers. As at June 2025, 450 diagnostics had been carried out, covering nearly 94,000 hectares • 88 % of sites have implemented a local biodiversity-related initiative (scope of application of the Environmental Charter) Build a consolidated vision of challenges related to water: evaluation of impact and dependencies, and definition of strategies for mitigation and resilience. • Work to quantify the Group’s water footprint will be initiated in 2025–2026 • The initiatives launched at the end of 2023, dedicated to controlling water consumption and optimizing effluent treatment across Malteurop’s industrial scope, are ongoing C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Make proposals and drive change among VIVESCIA’s member-farmers in terms of the agro-ecological, low-carbon and soil conservation transitions Tons committed to the TRANSITIONS program 400 000 tons Number of farmers committed to the TRANSITIONS program 1 000 In 2026 196 420 Amount of training (collective or individual) each farmer benefited from on average in the TRANSITIONS program 8 half-days 4 half-days Support, training and discussions with partner customers in the coalition: - Dedicated collective working groups - Individual support (bilateral discussions, training, etc.) 4 half-days 2.5 days on average per customer (support and training) 4 days 4.5 days on average per customer (support and training) C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Promote the Group Environmental Charter and ensure all sites comply with it % of sites compliant with the Group Environmental Charter 80 % by June 2024 100 % by June 2025 78 % of sites have a score above 80 98,5 % (score >=80) 10,0 % (score of 100 %) Sites’ average compliance with the principles of the Charter 100 % by June 2025 82 % 93 % Minimize the environmental footprint of our packaging by adopting eco-design approaches and developing recycling The Cooperative and its agricultural subsidiaries Number of Adivalor collection points on our sites 95 86 The Cooperative and its agricultural subsidiaries Tons of waste collected and recycled by Adivalor. 2 500 tons 2 500 tons GMP Creation of packaging databases — covering packaging materials at product level — in 2024-2025. Based on this quantification, three main areas of focus were defined: reduction, recyclability, and origin of materials. Initial actions were launched in 2024-2025. Agro-ecological, biodiversity and water transitions 69

oUR CONNecTIoNS TO PEOPLE C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Provide a safe workplace where well-being is paramount by preventing psychosocial hazards and creating a stronger safety culture Frequency rate 11,03 7,5 Severity rate 0,79 0,7 % of our sites with zero lost-time workplace accidents for at least one year 80 % of sites 61 % 60 % % of employees having followed at least one safety training over the period1 100 % by june 2025 75,7 % % of employees made aware of psychosocial risks over the period 100 % by june 2025 12 % 13,8 % Talent C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S A U 3 0 J U I N 2 0 2 4 A U 3 0 J U I N 2 0 2 5 Boost the Group’s employer brand and increase colleague employability % of employees who have an annual appraisal and individual development plan 100 % by june 2025 38,2 % 59,5 % (excluding Délifrance: NC) % of the wage bill devoted to training 3 % by june 2025 2,2 % 2 % % of employees still present on the final day of the financial year having followed at least one training course over the period2 80 % by june 2025 96 % 93,7 % Safety and well-being in the workplace 1. CHANGE OF INDICATOR IN 24-25 2. Change of indicator in 24-25 70

oUR CONNecTIoNS TO PEOPLE C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Actively promote equality of opportunity, gender equality, diversity and inclusion Professional gender equality index Scope: France – all entities Index >= 80/100 by june 2025 Cooperative : 81 Compas : 78 Grands Moulins de Paris : 99 Délifrance : 94 ARD : 93 VIVESCIA Services : 87 Cooperative : 87 Compas : 87 Grands Moulins de Paris : 99 Délifrance : 94 Malteurop France : 86 Malteurop Group : 74 NEALIA : 81 ARD : 93 VIVESCIA Services : 81 % of women in executive positions 40 % d’ici juin 2030 32 % 29 % % of employees (including trainees and interns) still present on the final day of the financial year having a recognized disability 1,6 % 2,9 % % of entities to have implemented a disability charter 100 % d’ici juin 2025 13 % 100 % C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Develop Group culture and cultivate our cooperative farming DNA % of employees having followed the onboarding e-learning course Welcome VIVESCIA 100 % in 2025 42 % of managers 82 % of employees 75 % managers 80 % of employees % of employees targeted having followed the Route du grain onboarding session Reactivation of the Route du grain in April 2024 2 sessions Diversity and inclusion Culture 71

oUR CONNecTIoNS TO oUR VaLUe CHAINS ANd REGIoNS C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Growing our value chains by combining innovation and sustainability Cooperative % of grain sold through specific supply agreements1 — 35 % 37 % Cooperative % of grain collected and processed in short supply chains (within a radius of less than 300 km) — 80 % 81 % GMP % of grain milled through specific supply agreements1 33 % 2026 harvest 24 % 27,5 % Malteurop % of barley SAI2-certi- fied or equivalent — 35 % 30 % KALIZEA % of maize SAI2-cer- tified* — 59 % 67 % Responsible sourcing of ingredients for our products and a search for natural ingredients Délifrance % of cage-free eggs 100 % by end of 2025 3 Délifrance % RSPO palm oil 100 % segregated RSPO by end of 2024³ 54 % segregated 46 % mass balance 99,7 % segregated 0,3 % mass balance Délifrance % Rainforest Alliance- certified cacao 100 % by end of 2024 3 39 % 58,5 % Délifrance % of sustainable flour in Délifrance products 100 % by end of 2030 3 6 % 21 % GMP % of cage-free eggs 100 % by end of 2025 3 100 % of raw materials and Recettes de mon Moulin 90 % of frozen products 100 % of raw materials and Recettes de mon Moulin 91 % of frozen products Grain and value chains * at 31 December 1. Customer contracts including specific CSR-related criteria 2. International standard for evaluating agricultural practices in terms of sustainability, led by the Sustainable Agriculture Initiative (organization bringing together players from food industry value chains). 100 % for Délifrance products made in Europe 95 % of third- party products made in Europe 0 % of products made in Asia 100 % for Délifrance products made in Europe 30 % of third- party products made in Europe 0 % of products made in Asia 72

oUR CONNecTIoNS TO oUR VaLUe CHAINS ANd REGIoNS C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Pursue intra-group sourcing for Francine and coordinate the global brand social responsibility program Number of Cooperative members engaged in Club FRANCINE. — 318 310 % of Francine flour (Wheat, Fluide, Suprême) part of Club Francine 100 % of 2024 harvest 57 % 68 % C O M M I T M E N T S I N D I C AT O R S O B J E C T I V E S AT 3 0 J U N E 2 0 2 4 AT 3 0 J U N E 2 0 2 5 Guarantee food safety at every stage of production and develop continuous improvement processes while anticipating future challenges % of sites certified according to a food safety quality management system 100 % 100 % Meoqui malting plant underway 100 % From field to fork with Francine Quality Developing the local economy & sharing know-how 2. The Paris Bakery and Patisserie School 1. Results of a socio-economic impact study conducted in 2023 across the Cooperative’s territory (agricultural and industrial activities of the VIVESCIA Group) C O M M I T M E N T S I N D I C AT O R S A U 3 0 J U I N 2 0 2 4 A U 3 0 J U I N 2 0 2 5 Drive a positive and inclusive economy in the Cooperative’s territory Number of indirect jobs generated by VIVESCIA Group on the Cooperative’s territory. 8 000 emplois indirects et induits1 Étude menée en 2023 À renouveler tous les 3 à 5 ans Subsidies paid out to new cooperative members and young farmers 688 000 € 758 500 € Quantity of flour donated as part of the wheat donation in partnership with Banques Alimentaires 100 t 100 t ¼ des besoins des Banques Alimentaires en France Strengthen the positive impact of our French and international production facilities on local communities Number of charity initiatives implemented by the sites. 95 89 Number of charity initiatives implemented by the sites. Contribute to the development of entrepreneurship and the sustainability of agricultural professions Grands Moulins de Paris Passing on baking know-how at the EBP2 Number of apprentices trained in the year 313 353 Number of professionals who benefited from continuing professional training 460 704 Development of entrepreneurship Number of artisan bakers to receive support in starting a new business 125 116 Forward-looking — continued support for the GERMEA research chair (Groupe d’Études et de Recherches sur les Mutations de l’Entreprise Agricole), dedicated to new forms of agricultural production organization, in partnership with the cooperative groups Euralis and Terrena 73

TABLE OF CORRESPONDENCE WITH THe UN'S SUSTAINaBle DEVeLOPmeNT GOALS (SDGS) C O M M I T M E N T S S U S TA I N A B L E D E V E L O P M E N T O B J E C T I V E S TA R G E T S 29 % reduction in total GHG emissions (scopes 1, 2, and 3), including a 42 % reduction from our direct operations (scopes 1 and 2) by 2030, to contribute to carbon neutrality by 2050 (benchmark year: 2020-2021). 7.2 7.3 9.4 13.1 15.2 Evaluate the impact of climate change on crops in the Cooperative territory and our sourcing regions in France and around the world, and develop adaptation plans. 13.1 Make proposals and drive change among VIVESCIA’s Cooperative members in terms of the agro-ecological, low-carbon and soil conservation transitions - TRANSITIONS program. 2.4 2.5 6.3 6.4 6.6 12.2 15.1 15.3 15.5 15.8 Evaluate our biodiversity footprint and aim for a positive impact through virtuous farming and industrial practices 2.5 6.6 12.2 15.1 15.3 15.5 Build a consolidated vision of challenges related to water: evaluation of impact and dependencies, and definition of strategies for mitigation and resilience. 6.3 6.4 6.6 17.14 Promote the Group Environmental Charter and ensure all sites comply with it 6.3 6.4 7.1 7.2 7.3 8.4 9.4 12.3 12.5 Minimize the environmental footprint of our packaging by adopting eco-design approaches and developing recycling 12.3 12.5 oUR CONNecTIoN TO THe eaRTH 74

oUR CONNecTIoNS TO PEOPLE C O M M I T M E N T S S U S TA I N A B L E D E V E L O P M E N T O B J E C T I V E S TA R G E T S Growing our value chains by combining innovation and sustainability 2.4 12.1 12.2 Responsible sourcing of ingredients for our products and a search for natural ingredients 2.4 12.2 Pursue intra-group sourcing for Francine and coordinate the global brand social responsibility program 8.4 12.1 12.2 12.8 Guarantee food safety at every stage of production and develop continuous improvement processes while anticipating future challenges 3.d 9.4 Drive a dynamic and inclusive economy in the Cooperative’s territory 2.1 9.5 11.a Strengthen the positive impact of our French and international production facilities on local communities 4.3 4.4 4.5 11.a 12.3 Share our knowledge and know-how, contributing to the development of entrepreneurship and the sustainability of agricultural professions 4.3 4.4 4.5 4.7 17.16 C O M M I T M E N T S S U S TA I N A B L E D E V E L O P M E N T O B J E C T I V E S TA R G E T S Provide a safe workplace where well-being is paramount by preventing psychosocial hazards and creating a stronger safety culture 3.6 8.8 Boost the Group’s employer brand and increase colleague employability 4.4 Actively promote equality of opportunity, gender equality, diversity and inclusion 4.4 5.1 5.5 8.5 10.3 10.4 Develop Group culture and cultivate our unique cooperative farming DNA oUR CONNecTIoNS TO oUR VaLUe CHAINS ANd REGIoNS 75

METHODOLOGICAL NOTE The scope of non-financial reporting is based on the consolidated scope of the VIVESCIA Group. It includes companies over which the Group exercises operational control. Entities in which VIVESCIA holds minority interests are not included, nor are certain specific structures such as real estate investment companies (SCI) or holding companies. This scope is in accordance with decree no. 2017-1265 dated 9 August 2017 issued for the application of order no. 2017-1180 of 19 July 2017 on the publication of non-financial information by certain large companies and certain groups. REPORTING PERIOD The data reported for the various indicators relates to the 12-month period from 1 July 2024 to 30 June 2025, with the exception of data used for the calculation of scope 3 emissions (see paragraph below). SPECIFIC ACCOUNTING METHODOLOGY Greenhouse gas emissions. The carbon footprint for Scopes 1, 2 and 3 is prepared in accordance with the international GHG Protocol standard. All entities under the operational control of the VIVESCIA Group are included within this scope. For the 2023–2024 financial year, Scope 3 emissions amounted to 5.8 MtCO₂e. Timeframe Scope 1 and 2 emissions are calculated based on data from 1 July 2024 to 30 June 2025. Scope 3 emissions are calculated based on data from 1 July 2023 to 30 June 2024. The extensive work required to collect, verify, consolidate and analyze Scope 3 data cannot currently be carried out within a timeframe compatible with statutory financial reporting deadlines. Solutions are currently under review to accelerate the Scope 3 emissions accounting process. Waste Non-organic waste On an exceptional basis, the share of recyclable packaging waste, FSC-certified cardboard, and secondary cardboard incorporating recycled material for Délifrance could not be reported this year. Co-products and organic waste The VIVESCIA Group recovers 99.6 % of its co-products and organic waste, primarily through animal feed. 76

SCOPE OF VIVESCIA GROUP NON-FINANCIAL REPORTING 1. Given the geopolitical context, data from our Ukrainian malting plants are partially included — no data for Kharkiv, but data are included for Chernihiv. GOING FURTHER COOPÉRATIVE VIVESCIA GRANDS MOULINS STORIONE DÉLIFRANCE Hellas VIVESCIA INDUSTRIES MALTEUROP SA DÉLIFRANCE Singapore PTE VIVESCIA INNOVATIONS MALTEUROP Canada DÉLIFRANCE Hungaria AGRILIANCE MALTEUROP North America DÉLIFRANCE Iberica VIVESCIA TRANSPORT MALTEUROP New Zealand DÉLIFRANCE Italia COMPAS MALTEUROP Australia DÉLIFRANCE Norden AB MINJARD MALTEUROP Baoding DÉLIFRANCE Osterreich SEPAC COMPAGRI INTERMALTA DÉLIFRANCE Polska VAUTHIER SEPAC MALTEUROP FOOD INGREDIENT DÉLIFRANCE Roccia SEVEAL SA DIAMALTERIA Italiana DÉLIFRANCE Suisse VIVESCIA SERVICES MALTEUROP France DÉLIFRANCE UK ARD MALTEUROP Deutschland PARIS BANGKOK BAKERY WHEATOLEO MALTEUROP Pologne DÉLIFRANCE Netherlands NEALIA MALTEUROP Ukraine1 DÉLIFRANCE Belgium KALIZEA France BELGORSOLOD DÉLIFRANCE China FOOD Products KALIZEA Polska MALTEUROP Mexico DÉLIFRANCE China LA BOULANGERIE KALIZEA Boromir DÉLIFRANCE SA NUOVA COGEA GRANDS MOULINS DE PARIS DÉLIFRANCE Deutschland 77

REPORT OF ONE OF THE STATUTORY AUDITORS APPOINTED AS AN INDEPENDENT THIRD-PARTY ORGANIZATION ON THE VERIFICATION OF THE CONSOLIDATED NON-FINANCIAL PERFORMANCE STATEMENT In our capacity as an independent third-party organi- zation (hereinafter the “third party”) accredited by COFRAC (COFRAC validation/verification accredita- tion No. 3-1891, scope available at www.cofrac.fr) and a member of the network of one of the statutory audi- tors of your company (hereinafter the “Entity”), we conducted work to provide a reasoned opinion ex- pressing limited assurance on the compliance of the consolidated non-financial performance statement for the financial year ended 30 June 2025 (hereinafter the “ Statement”) with the provisions set out in Article R. 225-105 of the French Commercial Code, and on the reliability of historical information (observed or ex- trapolated) provided pursuant to item 3 of paragraph I and paragraph II of Article R. 225-105 of the French Commercial Code (hereinafter the “Information”), pre- pared in accordance with the Entity’s procedures (he- reinafter the “ Standard”), and presented in the management report in application of Articles L. 225- 102-1, R. 225-105 and R. 225-105-1 of the French Com- mercial Code. Conclusion Based on the procedures implemented, as described in the “Nature and scope of the work” section, and on the evidence we collected, we did not identify any si- gnificant anomalies that would lead us to doubt that the consolidated non-financial performance state- ment complies with the applicable regulatory provi- sions and that, taken as a whole, the Information is presented in good faith and is in line with the Standard. Comment Without prejudice to the above conclusion and in ac- cordance with the provisions of Article A. 225-3 of the French Commercial Code, we have the following re- marks: the Scope 3 emissions presented are based on 2023–2024 data, as indicated in the paragraph “Cur- rent status and areas for improvement” in the section “Methodology for calculating the key performance indicator.” For further information: the EY report is available on request from the CSR Department of the VIVESCIA Group. 78

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Registered office in Reims • 2, rue Clément Ader, 51100 Reims • +33 (0)3 26 78 62 00 • Graphic design: Anthony Texeira - DotStudio • Editorial design and copywriting: Corine Delahaye, Valerie Desprets - Sapristi Factory, Corine Delahaye, Valérie Desprets and VIVESCIA’s communication department • Photo credits: Ballade Studio, Bertrand Boissimon, Axel Coeuret, Guillaume Czerw, Stéphanie Tétu, Visu Communication, Malteurop, Grands Moulins de Paris, Francine, Campaillette, Délifrance, KALIZEA, NEALIA, VIVESCIA • Printer: Galaxy. This document is printed on paper from sustainably managed and PEFC-certified forests. Published by VIVESCIA Group’s Communication department. December 2025. READ ALL THE LATEST NEWS AND USEFUL INFORMATION ON www.vivescia.com Postal address : VIVESCIA – 2 rue Clément Ader, 51100 Reims France E-mail : contact@vivescia.com 80

THE FIRST LARGE-SCALE, IMPACT-DRIVEN PROGRAM OF ITS KIND IN FRANCE AND EUROPE #Carbon #Soil #Biodiversity #RegenerativeAgriculture Launched by the VIVESCIA Cooperative Group and its partners in 2023, the TRANSITIONS program helps farms move towards more resilient, low-carbon farming practices that promote soil health and biodiversity. To contact us: transitions@programme-transitions.com F O L L O W TRANSITIONS

OUR 2030 ROADMAP FOR TRANSFORMA- TION, GROWTH, AND INNOVATION TOGETHER WITH FOR SUSTAINABLE CROP VALUE CHAINS AND GRAIN-BASED INGREDIENTS