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

No Sabe Fallar SA de CV

Mexico BIC CORPORATION Industrial de Cuautitlan SA de CV Mexico BIC CORPORATION No Sabe Fallar SA de CV

100.0% Manufacturing and distribution of consumer products

Industrial de Cuautitlan SA de CV

100.0% Manufacturing and distribution of consumer products

Servicios administrativos Industrial de Cuautitlán, SA de CV

Mexico

Industrial de Cuautitlan SA de CV No Sabe Fallar SA de CV

100.0%

Delivery of services

BIC Uruguay SA

Uruguay

BIC Amazonia SA

100.0%

Distribution of consumer products/Dormant Entity

Nelgor SA

Uruguay

BIC Amazonia SA

100.0%

Holding company

BIC de Venezuela CA (liquidation in progress)

Venezuela

BIC Amazonia SA

100.0% Distribution of consumer products

ASIA BIC Stationery (Shanghai) Co. Ltd. BIC Product (Korea) Ltd. (sold on October 26, 2021)

China

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

South Korea

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC (Nantong) Plastic Products Co., Ltd.

China

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

BIC Cello (India) Pvt. Ltd.

India

SOCIÉTÉ BIC SA BIC Assemblage SARL

100.0% Manufacturing and distribution of consumer products

BIC Japan Co. Ltd.

Japan

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Product (Malaysia) Sdn. Bhd. (placed in liquidation on December 30, 2020)

Malaysia

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

Bic Product (Singapore) Pte. Ltd. (struck-off on May 4, 2021)

Singapore

SOCIÉTÉ BIC SA BIC UK

100.0% Distribution of consumer products

BIC Product (Asia) Pte. Ltd.

Singapore

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Product (Thailand) Ltd. (placed in liquidation on December 30, 2020)

Thailand

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

MIDDLE-EAST AND AFRICA BIC (South Africa) (Pty.) Ltd.

South Africa BIC Holdings Southern Africa (Pty.) Ltd.

100.0% Manufacturing and distribution of consumer products

BIC Holdings Southern Africa (Pty.) Ltd.

South Africa

SOCIÉTÉ BIC SA BIC UK Ltd.

100.0%

Holding company

BICMiddle East FZ-LLC

Dubai

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BICMiddle East Trading FZE

Dubai

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BICMalawi Pty. Ltd.

Malawi

BIC Holdings Southern Africa (Pty.) Ltd. SOCIÉTÉ BIC SA BIC Assemblage SARL

100.0% Distribution of consumer products

Lucky Stationary Nigeria Ltd.

Nigeria

100.0% Distribution of consumer products

BICMozambique Ltd.

Mozambique BIC Holdings Southern Africa (Pty.) Ltd.

100.0% Distribution of consumer products

BIC Bizerte

Tunisia

SOCIÉTÉ BIC SA BIC Assemblage SARL

100.0% Manufacturing of consumer products

BIC Zambia Ltd.

Zambia BIC Holdings Southern Africa (Pty.) Ltd.

100.0% Distribution of consumer products

BICMaroc SARL

Morocco

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC EAST AFRICA Limited

Kenya

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •