MRM // 2022 Universal Registration Document

3

General information on the issuer and its share capital

Consolidated financial statements for the financial year ended 31 December 2022

Appendix 2

List of the Company’s investments as of 31 December 2022

Method of consolidation

Interest

Control

Parent company Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation Full consolidation

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

M.R.M. SA

SAS Commerces Rendement

SAS DB Neptune

SAS DB Piper

SAS Gallioules 1 SAS Gallioules 2 SAS Retail Carmes

SAS Retail Flins

SAS Retail Ollioules

SCI Galetin II SCI Immovert

All Group companies are registered in France. The address used by all Group companies is 5, avenue Kléber – 75795 Paris Cedex 16

Appendix 3 Annual financial statements of the Company as of 31 December 2022 See Section 3.11 “Separate financial statements for the financial year ended 31 December 2022” of this Universal Registration Document. Consolidated financial statements of the M.R.M. group as of 31 December 2022 See Section 3.7 “Consolidated financial statements for the financial year ended 31 December 2022” of this Universal Registration Document. Appendix 4

Appendix 5 Report on corporate governance See Section 4.1 “Report on corporate governance” of this Universal Registration Document.

Consolidated financial statements for the financial year ended 31 December 2022

3.7

Contents

Page

Page

1.

Financial statements

71

2.

Notes to the consolidated financial statements

75 76 78 80 82

1.1 1.2

Consolidated statement of financial position 71 Statement of consolidated comprehensive income 72

Note 1 Company profile and significant items

Note 2 Accounting principles Note 3 Scope of consolidation Note 4 Notes to the balance sheet

1.3 1.4

Statement of consolidated cash flows

73

Statement of changes in consolidated equity 74

Note 5 Notes to the statement of comprehensive income

99

Note 6 Taxes

102 103 103 104 104 105

Note 7 Segment information

Note 8 Exposure to risk and hedging strategy Note 9 Financing and guarantee commitments Note 10 Employee remuneration and benefits

Note 11 Additional information

M.R.M. 2022 UNIVERSAL REGISTRATION DOCUMENT

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