Annual Activity Report 2025

FINANCIAL STATEMENTS

Company fi nancial statements – fi nancial year ended December 31, 2025

6.3 Company fi nancial statements –

fi nancial year ended December 31, 2025

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

Summary Balance sheet

390 392

NOTE 4 Events after the reporting period 402 NOTE 5 Notes to the statement of fi nancial position 402 5.1 Gross values of intangible and tangible fi xed assets 402 5.2 Depreciation, amortization of intangible and tangible fi xed assets 403 5.3 Gross value of fi nancial investments 404 5.4 Impairment of fi nancial investments 405 5.5 Statement of receivables 405 5.6 Accrued income 406 5.7 Cash 407 5.8 Share structure 407 5.9 Equity 408 5.10 Provisions for contingencies and losses 409 5.11 Statement of liabilities 410 5.12 Accrued expenses 411 NOTE 6 Notes to the income statement 412 6.1 Current operating income 412 6.2 Net fi nancial income (expense) 413 6.3 Income tax 413 NOTE 7 Additional information 415 7.1 Company exposure to market risk 415 7.2 Related parties 416 7.3 Off-balance-sheet commitments 417 7.4 Compensation of corporate of fi cers 418 7.5 Disputes and contingent liabilities 418 7.6 Table of subsidiaries and associates 419

Income statement

Notes to the annual fi nancial statements

394

NOTE 1 Context of the year end statements and signi fi cant events of the period

394 394

1.1 Equity investments

1.2 Loan from the European Investment Bank (“EIB”) 1.3 Future of Reprocessing and Recycling beyond 2040

394

394

NOTE 2 Accounting policies and principles

394

2.1 Valuation of intangible and tangible fi xed assets

395 395 395 395 395 396

2.2 Financial investments 2.3 Receivables and liabilities 2.4 Financial instruments 2.5 Non-trade current accounts

2.6 Marketable securities

2.7 Bonds 396 2.8 Provisions for contingencies and losses 396 2.9 Tax information 396 2.10 Information about the entity preparing the consolidated fi nancial statements 396 3.1 Impact of the change in accounting methods on the main items of the 2025 fi nancial year 3.2 Presentation of the comparative column ( fi nancial year 2024) 3.3 Balance sheet and income statement for the fi nancial year ended December 31, 2024 approved and published 397 397 398 396

6

NOTE 3 Changes in accounting policies

389

Orano - Annual Activity Report 2025