Derichebourg // 2020-2021 Universal Registration Document

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Financial and accounting information Consolidated financial statements at September 30, 2021

Specific verification As required by law and regulations, and in accordance with professional standards applicable in France, we have conducted the specific verifications of the information relating to the Group provided in the management report of the Board of Directors. We have no matters to report as to its fair presentation and its consistency with the consolidated financial statements. We certify that the Consolidated Statement of Extra-financial Performance stipulated in Article L. 225-102-1 of the French Commercial Code is included in the information provided about the Group in the management report, it being specified that, in accordance with the provisions of Article L. 823-10 of this code, we have not conducted verifications of fairness and consistency of the information contained in this Statement with the consolidated financial statements. The information should therefore be covered by an independent third party report. In accordance with Article 222-3 (III) of the AMF General Regulation, the Management of your Company has informed us of its decision to defer its application of the single electronic reporting format as set out by Delegated European Regulation 2019/815 of December 17, 2018 to fiscal years beginning after January 1, 2021. As a result, this report does not contain any conclusions on compliance with this format in the presentation of the consolidated financial statements intended to be included in the annual financial report mentioned in Article L. 451-1-2 (I) of the French Monetary and Financial Code. Appointment of Statutory Auditors We were appointed Statutory Auditors for Derichebourg by your General Meeting of February 7, 2018 for BM&A, February 19, 2014 for DENJEAN ET ASSOCIÉS AUDIT and March 15, 2007 for ERNST & YOUNG Audit. As of September 30, 2021, the firm BM&A was in the fourth uninterrupted year of its mission, the firm DENJEAN ET ASSOCIÉS AUDIT was in the eighth uninterrupted year of its mission and the firm ERNST & YOUNG Audit in the fifteenth uninterrupted year of its mission. Responsibilities of management and persons comprising the corporate governance with respect to the consolidated financial statements It is the responsibility of management to prepare consolidated financial statements that present a true and fair view in accordance with IFRS as adopted in the European Union and to implement the internal controls that it deems necessary for the preparation of consolidated financial statements with no material misstatements, whether due to fraud or error. In the preparation of the consolidated financial statements, management is responsible for evaluating whether the Company can continue to operate, for presenting in these financial statements, where appropriate, the necessary information relating to the continuity of operations and applying the going concern accounting convention unless there are plans to liquidate the Company or cease operations. The Audit Committee is responsible for monitoring the financial information preparation process and for monitoring the effectiveness of the internal control and risk management systems and, as needed, of the internal audit systems as regards to the procedures relating to the preparation and processing of accounting and financial information. These consolidated financial statements have been approved by the Board of Directors. Responsibilities of the Statutory Auditors related to the audit of the consolidated financial statements Purpose of audit and approach It is our responsibility to prepare a report on the consolidated financial statements. Our objective is to obtain reasonable assurance that the consolidated financial statements taken as a whole do not contain any material misstatements. Reasonable assurance corresponds to a high level of assurance but does not guarantee that an audit performed in accordance with the standards of professional practice can systematically detect any material misstatements. Misstatements may arise from fraud or error and are considered significant where it can reasonably be expected that they, taken individually or cumulatively, may influence the economic decisions that users of the financial statements make based on them. As stated in Article L. 823-10-1 of the French Commercial Code, our mission to certify the financial statements does not consist of guaranteeing the viability or quality of the Company’s management. Other verifications or information required by laws and regulations. Format of the consolidated financial statements intended to be included or included in the annual financial report

DERICHEBOURG 2020/2021 Universal Registration Document 184