MRM // 2022 Universal Registration Document

3

General information on the issuer and its share capital Management report for the financial year ended 31 December 2022

2.

Presentation of the annual financial statements – Results for the past financial year

2.1 Parent company financial statements The annual financial statements for the financial year ended 31 December 2022 (provided in Appendix 3 of this report), which we submit to you for approval, were drawn up according to the format and using the valuation methods prescribed by the rules and regulations in force. Presentation and valuation rules used were the same as for the previous financial year. M.R.M.’s business over the period was that of a holding company. Its 2022 earnings reflect: • revenue of €1,140 thousand (compared with €667 thousand in 2021); • expense transfers for €5 thousand; • other purchases and external expenses of €1,036 thousand (compared with €769 thousand in 2021); • taxes of €45 thousand (compared with €38 thousand in 2021); • employee benefits expense of €968 thousand (compared with €885 thousand in 2021); • a provision for depreciation of the current account of two subsidiaries, for €65 thousand; • other expenses of €64 thousand, corresponding to the annual remuneration allocated to the members of the Board of directors; • financial income of €887 thousand mainly corresponding to financial income related to investments (income from current accounts). In 2021, this item included a reversal of a provision for impairment of the shares of a subsidiary of €3,286 thousand; • financial expenses of €224 thousand, mainly corresponding to a provision for impairment of the securities of a subsidiary and a financial expense related to investments (interest on current accounts). Net income amounted to a loss of €370 thousand, compared to a profit of €2,622 thousand in 2021. At the end of the financial year total assets stood at €124,586 thousand, mostly made up of equity securities from directly or indirectly wholly owned subsidiaries, of current accounts between the Company and its subsidiaries, and of the Company’s cash assets. A table showing the Company’s results for the last five financial years is appended to this report in Appendix 1 in accordance with Article R.225-102 of the French Commercial Code.

2.2 Consolidated financial statements Pursuant to Regulation (EC) 1606/2002 of 19 July 2002, M.R.M. group’s consolidated financial statements as of 31 December 2022 were prepared in accordance with the standards and interpretations applicable on that date as published by the International Accounting Standards Board (IASB), adopted by the European Union and in force at the date of issue of the financial statements by the Board of directors. The standards, amendments to standards and interpretations published by the IASB and presented below are applicable for financial years beginning as of 1 January 2022: • Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37). These amendments specify the costs to be used in the analysis of onerous contracts; • Reference to the Conceptual Framework (Amendments to IFRS 3); • Property, Plant and Equipment – Proceeds before Intended Use (Amendments to IAS 16). These new texts had no significant impact on the Group’s results and financial position as of 31 December 2022. Standards, amendments and interpretations published but not mandatory as of 1 January 2022 Standards, amendments and interpretations for application published by the IASB and adopted by the European Union: applicable early as of 1 January 2022 and mandatory as of 1 January 2023: • Definition of Accounting Estimates (Amendments to IAS 8); • Disclosures on Accounting Principles and Methods (Amendments to IAS 1); • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12); • IFRS 17 – Insurance Contracts (replacing IFRS 4); • Initial Application of IFRS 17 and IFRS 9 – Comparative Information. The Group did not apply any of these amendments early in the 2022 financial year. Standards, amendments and interpretations applicable as of 1 January 2022

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

61