Earnings per share are calculated by dividing net income for the period attributable to NORMA Group’s shareholders – which is the profit or loss for the period from continuing and discontinued operations – by the weighted average number of shares issued during the reporting period. NORMA Group has only issued ordinary shares.

As of December 31, 2025 and 2024, there were no dilutive effects on earnings per share.

Earnings per share in the 2025 and 2024 fiscal years were as follows:

Earnings per share

2025

2024

Continuing operations

Discontinued operation

Group

Continuing operations

Discontinued operation

Group

-108,598

26,912

-81,753

-14,587

29,378

14,696

31,862,400

31,862,400

31,862,400

31,862,400

31,862,400

31,862,400

-3.41

0.84

-2.57

-0.46

0.92

0.46

Legend

These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.