Independent assurance practitioner's report⁸

To the Supervisory Board of Norma Group SE, Maintal

We have performed a limited assurance engagement on the consolidated non-financial statement of Norma Group SE, Maintal (hereinafter the "company") and the non-financial statement of the parent company that is combined with it (hereinafter the “consolidated non-financial report”) for the period from January 1 to December 31, 2023.

Not subject to our assurance engagement are the external sources of documentation or expert opinions mentioned in the combined non-financial report, as well as sections which are not marked as assured (see annex to the assurance report).

Responsibilities of Management

The executive directors of the Company are responsible for the preparation of the Separate Non-financial Group Report in accordance with §§ (Articles) 315c in conjunction with 289c to 289e HGB ("Handelsgesetzbuch": "German Commercial Code") and Article 8 of REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18. June 2020 on establishing a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (hereinafter the "EU Taxonomy Regulation”) and the Delegated Acts adopted thereunder, as well as for making their own interpretation of the wording and terms contained in the EU Taxonomy Regulation and the Delegated Acts adopted thereunder, as set out in section “EU-Taxonomy” of the Separate Non-financial Group Report.

This responsibility includes the selection and application of appropriate non-financial reporting methods and making assumptions and estimates about individual non-financial disclosures of the Group that are reasonable in the circumstances. Furthermore, the executive directors are responsible for such internal controls as the executive directors consider necessary to enable the preparation of a Separate Non-financial Group Report that is free from material misstatement whether due to fraud or error.

The EU Taxonomy Regulation and the Delegated Acts issued thereunder contain wording and terms that are still subject to considerable interpretation uncertainties and for which clarifications have not yet been published in every case. Therefore, the executive directors have disclosed their interpretation of the EU Taxonomy Regulation and the Delegated Acts adopted thereunder in section “EU-Taxonomy” of the Separate Non-financial Group Report. They are responsible for the defensibility of this interpretation. Due to the immanent risk that indeterminate legal terms may be interpreted differently, the legal conformity of the interpretation is subject to uncertainties.

Independence and Quality Assurance of the Assurance Practitioner’s firm

We have complied with the independence and quality assurance requirements set out in the national legal provisions and professional pronouncements, in particular the Professional Code for German Public Auditors and

⁸    Our assurance engagement applies to the German version of the Norma Group SE’s combined non-financial report. This text is a translation of the authoritative German Independent assurance practitioner's report.

Chartered Accountants (in Germany) and the IDW Standard on Quality Management 1: Requirements for Quality Management in Audit Firms (IDW QMS 1).

Responsibility of the Assurance Practitioner

Our responsibility is to express a conclusion with limited assurance on the combined non-financial report based on our assurance engagement.

We conducted our assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised): "Assurance Engagements other than Audits or Reviews of Historical Financial Information" issued by the IAASB. This standard requires that we plan and perform the assurance engagement to obtain limited assurance about whether any matters have come to our attention that cause us to believe that the company's combined non-financial report, other than sections not marked as assured as well as the external sources of documentation or expert opinions mentioned in the combined non-financial report, are not prepared, in all material respects, in accordance with Sections 315c in conjunction with 289c to 289e HGB and the EU Taxonomy Regulation and the Delegated Acts issued thereunder as well as the interpretation by management disclosed in section “Combined Non-Financial Report, EU Taxonomy, GRI and UN Global Compact” of the combined non-financial report.

In a limited assurance engagement, the procedures performed are less extensive than in a reasonable assurance engagement, and accordingly, a substantially lower level of assurance is obtained. The selection of the assurance procedures is subject to the professional judgment of the assurance practitioner.

In the course of our assurance engagement we have, among other things, performed the following assurance procedures and other activities:

•Interviews with employees responsible for the materiality analysis at Group level to gain an understanding of NORMA Group SE's approach to identifying material topics and corresponding reporting boundaries.

•A risk assessment, including a media analysis, of relevant information about NORMA Group SE's sustainability performance in the reporting period.

•An assessment of the design and implementation of systems and processes for the collection, processing and monitoring of disclosures on environmental, employee and social matters, human rights and combating corruption and bribery, including the consolidation of data.

•Interviews with employees at Group level who are responsible for the determination of disclosures on concepts, due diligence processes, results and risks, the implementation of internal control procedures and the consolidation of disclosures.

•Inspection of selected internal and external documents.

•Analytical assessment of the data and trends of the quantitative disclosures reported for consolidation at Group level by all locations.

•Assessment of the local data collection, validation and reporting processes as well as the reliability of the reported data through site visits at the following NORMA Group sites: National Diversified Sales, Inc., NORMA Germany Maintal GmbH, NORMA Grupa Jugoistocna Evropa d.o.o., NORMA Pennsylvania Inc., NORMA EJT(Changzhou) Co., Ltd., NORMA Czech, s.r.o., NORMA Polska Sp. z o.o., NORMA China Co., Ltd.

•Interviews with responsible employees at Group level to gain an understanding of the procedure for identifying relevant economic activities in accordance with the EU taxonomy.

•Assessment of the design and implementation of systems and processes for the determination, processing and monitoring of information on turnover, capital expenditures and operating expenditures for taxonomy-relevant economic activities.

•Assessment of the overall presentation of the information.

In determining the disclosures in accordance with Article 8 of the EU Taxonomy Regulation, management is required to interpret undefined legal terms. Due to the immanent risk that undefined legal terms may be interpreted differently, the legal conformity of their interpretation and, accordingly, our assurance engagement thereon are subject to uncertainties.

Assurance Opinion

Based on the assurance procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the combined non-financial report of Norma Group SE, Maintal for the period from January 1 to December 31, 2023 has not been prepared, in all material respects, in accordance with Sections 315c in conjunction with 289c to 289e HGB and the EU Taxonomy Regulation and the Delegated Acts issued thereunder as well as the interpretation by management as disclosed in section “Combined Non-Financial Report, EU Taxonomy, GRI and UN Global Compact” of the combined non-financial report.

We do not express an assurance opinion on the external sources of documentation or expert opinions mentioned in the combined non-financial report, as well as sections which are not marked as assured (see annex to the assurance report).