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