ORANO // Annual Activity Report 2024

FINANCIAL STATEMENTS

Company fi nancial statements - fi nancial year ended December 31, 2024

6.3 Company fi nancial statements -

fi nancial year ended December 31, 2024

Note: Tables are generally expressed in thousands of euros. Rounding may in some cases lead to differences in totals or in changes.

Summary Statement of fi nancial position Notes to the annual fi nancial statements NOTE 1 Context of the statements and signi fi cant events of the period Income statement

392 394

NOTE 5 Notes to the statement of fi nancial position 399 5.1 Gross values of property, plant and equipment and intangible assets 399 5.2 Depreciation, amortization and impairment of property, plant and equipment and intangible assets 400 5.3 Financial investments 401 5.4 Impairment of fi nancial investments 402 5.5 Statement of receivables 403 5.6 Accrued income 404 5.7 Cash 404 5.8 Share structure 405 5.9 Equity 405 5.10 Provisions for contingencies and losses 406 5.11 Statement of liabilities 407 5.12 Accrued expenses 408 NOTE 6 Notes to the income statement 409 6.1 Current operating income 409 6.2 Net fi nancial income (expense) 409 6.3 Exceptional items 409 6.4 Income tax 410 NOTE 7 Additional information 410 7.1 Workforce 410 7.2 Company exposure to market risk 410 7.3 Related parties 412 7.4 Off-balance-sheet commitments 413 7.5 Compensation of corporate of fi cers 414 7.6 Disputes and contingent liabilities 414 7.7 Table of subsidiaries and associates 414

396

396

1.1 Orano SA capital increase subscribed by the French State

396 396

1.2 Financing

NOTE 2 Accounting policies and principles

396

2.1 Valuation of property, plant and equipment and intangible assets

396 397 397 397 397 397

2.2 Financial investments

2.3 Receivables and borrowings

2.4 Financial instruments

2.5 Non-trade current accounts

2.6 Marketable securities

2.7 Bonds 397 2.8 Provisions for contingencies and losses 398 2.9 Exceptional items 398 2.10 Tax information 398

NOTE 3 Changes in accounting policies

398

NOTE 4 Events after the end of the fi nancial year

398

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391

Orano - Annual Activity Report 2024