2021 Universal Registration Document

FINANCIAL STATEMENTS

Consolidated financial statements

Place of incorporation (or registration) and operation

Percentage ownership interest (direct or indirect)

Name of subsidiary

Main Shareholders

Principal activity

BIC Netherlands B.V

Netherlands

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Polska SP ZOO

Poland

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Portugal SA

Portugal

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC (Romania) Marketing & Distribution SRL

Romania

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC UK Ltd.

United Kingdom

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Slovakia s.r.o.

Slovakia

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC CIS ZAO

Russia

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Nordic AB

Sweden

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

SOCIÉTÉ BIC (Suisse) SA

Switzerland

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Pazarlama Ltd. Sti.

Turkey

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Ukraine CA

Ukraine

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Services Sofia EOOD

Bulgaria

SOCIÉTÉ BIC SA

100.0%

Delivery of services

RBTGN21, L.L.U. (incorporated May 11, 2021

Spain

BIC Iberia SAU

100.0% Industrial equipments production

NORTH AMERICA BIC Inc.

Canada

BIC CORPORATION

100.0% Distribution of consumer products

BIC CORPORATION

United States

SOCIÉTÉ BIC SA

100.0%

Holding company

BIC USA Inc.

United States

BIC CORPORATION

100.0% Distribution of consumer products

BIC Consumer Products Manufacturing Co. Inc.

United States

BIC USA Inc.

100.0% Manufacturing of consumer products

Wite-Out Products Inc.

United States – Delaware

BIC CORPORATION

100.0%

Holding company

Furtuna Holding Co. Ltd.

British Virgin Islands

BIC CORPORATION

100.0%

Holding company

SLS Insurance Company

United States

BIC CORPORATION

100.0%

Insurance company

Rocket Innovations, Inc.

United States – Delaware

BIC CORPORATION

100.0% Distribution of consumer products

BIC International Co.

United States

SOCIÉTÉ BIC SA

100.0%

Delivery of services

Wite-Out Products Inc.

United States – Marinland

Wite-Out Products Inc. – Delaware

100.0% Distribution of consumer products

OCEANIA BIC Australia Pty. Ltd.

Australia

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC (NZ) Ltd.

New Zealand

SOCIÉTÉ BIC SA

100.0% Manufacturing and distribution of consumer products

LATIN AMERICA BIC Argentina SA

Argentina

SOCIÉTÉ BIC SA BIC Assemblage SARL

100.0% Distribution of consumer products

BIC Amazonia SA

Brazil

SOCIÉTÉ BIC SA BIC Rasoirs SASU BIC Amazonia SA SOCIÉTÉ BIC SA

100.0% Manufacturing and distribution of consumer products

BIC Chile SA

Chile

100.0% Distribution of consumer products

BIC de Costa Rica SA

Costa Rica

BIC de Guatemala SA

100.0% Distribution of consumer products

PIMACO Autoadesivos Ltda. (sold on February 26, 2021)

Brazil

BIC Amazonia Nelgor SA

100.0% Manufaturing and distribution of consumer goods 100.0% Manufacturing and distribution of consumer products

BIC Ecuador SA

Ecuador

BIC Amazonia SA SOCIÉTÉ BIC SA

BIC de Guatemala SA

Guatemala

BIC CORPORATION SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •