SOMFY // 2022 Annual Report

07 LEGAL DOCUMENTS

07

LEGAL DOCUMENTS

STATUTORY AUDITORS’ REPORT ON THE PARENT COMPANY FINANCIAL STATEMENTS

The value of the equity investments in the jointly controlled entity Dooya, indirectly held by your company, stood at €127.0 million with total assets of €1,271.8 million at 31 December 2022. As specified in note “Equity Investments” to the parent company financial statements, the carrying value of these equity investments is determined on the basis of several measurement factors, including net assets at the year-end, the level of profitability, the future outlook, and the share price in the case of listed companies. This carrying value is then compared with the net book value, in order to assess the need to record an impairment charge or not. The work of audit teams consisted of, with the support of our valuation specialists: – reviewing the procedures for implementing the impairment test of the equity investments in the jointly controlledentity Dooya; – assessing the consistency of the assumptions in relation to the historic performances and operating budgets approved by the Board of Directors of Dooya, incorporating growth forecasts for subsequent years; – performing sensitivity analyses on impairment tests, comparing the carrying value of the equity investments in the jointly controlled entity Dooya with their net book value and, where applicable, verifying the impairment amount recorded; and – assessing the appropriateness of the information provided in the financial statements. SPECIFIC VERIFICATIONS — We have also performed the specific verifications required by law and regulations, in accordance with professional standards applicable in France. INFORMATION PROVIDED REGARDING THE FINANCIAL POSITION AND THE PARENT COMPANY FINANCIAL STATEMENTS IN THE MANAGEMENT REPORT AND IN THE OTHER DOCUMENTS SENT TO SHAREHOLDERS We have no observations to make concerning the fairness and consistency with the parent company financial statements of the information given in the Board of Directors’ management report and in the other documents sent to the shareholders concerning the financial situation and the parent company financial statements. We certify that the information relating to payment terms mentioned in Article D. 441-6 of the Commercial Code is true and fair, and consistent with the parentcompany financial statements.

To the General Meeting of SOMFY SA,

OPINION —

In compliance with the engagement entrusted to us by your General Meeting, we have audited the accompanying parent company financial statements of SOMFY SA for the year ended 31 December 2022. In our opinion, the parent company financial statements provide a true and fair view of the assets and liabilities and of the financial position of the company at 31 December 2022 and of the results of its operations for the year then ended in accordance with French accounting principles and methods. BASIS FOR OPINION — AUDIT FRAMEWORK We have performed our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under those standards are further described herein in the section “Statutory Auditors’ responsibilities for the audit of the parent company financial statements” of this report. We have conducted our audit engagement in compliance with the independence rules set out by the Commercial Code and the Code of Ethics for Statutory Auditors, for the period from 1 January 2022 to the date of our report. JUSTIFICATION OF ASSESSMENTS — In accordance with the requirements of Articles L. 823-9 and R. 823-7 of the Commercial Code relating to the justification of our assessments, we inform you of the following assessments which, in our professional judgement, were of most significance in our audit of the parent company financial statements for the financial year just ended. These matters were addressed in the context of our audit of the parent company financial statements as a whole, and in forming our opinion thereon. Accordingly, we do not provide any opinion on specific items of the parent company financial statements. INDEPENDENCE

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SOMFY – ANNUAL REPORT 2022