35. Additional disclosures pursuant to Section 315e (1) of the German Commercial Code (HGB)

Total remuneration of the executive bodies

The amounts presented below for the remuneration of the Management Board and the Supervisory Board of NORMA Group SE result from the valuation principles defined under German GAAP (HGB) and may differ from the amounts recognized in the IFRS Consolidated Financial Statements.

The remuneration of the Management Board and Supervisory Board was as follows:

The defined benefit obligation of pension commitments to prior members of the Management Board and their dependents as of December 31, 2025 was EUR 7,057 thousand (2024: EUR 7,106 thousand).

Further information on the remuneration of the members of the Management Board of NORMA Group SE can be found in the REMUNERATION REPORT.

Fees for the auditor

In fiscal year 2025, fees for the auditor, KPMG Wirtschaftsprüfungsgesellschaft, Frankfurt/Main, were expensed as follows:

The fee for auditing services provided by KPMG AG Wirtschaftsprüfungsgesellschaft relates to the audit of the Consolidated Financial Statements and the Annual Financial Statements together with the Combined Management Report of NORMA Group SE as well as various audits of the annual financial statements of its subsidiaries in Germany.

The other assurance services relate to the audit of US GAAP financial statements for the carve-out financials of the Water Management business intended for sale, as well as the limited assurance audit of the non-financial statement and assurance services for financial covenants. Fees for other services relate to audits in connection with regulatory requirements.

Headcount

The average headcount breaks down as follows:

Direct employees are employees who are directly involved in the production process. The number fluctuates directly with the output level. Indirect employees are not directly involved in the production process, but only in a supporting role. Salaried employees are employees who work in administrative and general functions or in sales.

Scope of consolidation

The names and registered offices as well as their share in the subsidiaries, i.e., the companies included in the Consolidated Financial Statements in accordance with Section 313 (2) (1) HGB are listed in NOTE 4 – SCOPE OF CONSOLIDATION.

Proposal on the appropriation of net profit

The Management Board of NORMA Group SE proposes to the Annual General Meeting to pay a dividend of EUR 0.14 per share to the shareholders. The total distribution amount would thus amount to EUR 4,460,736.

Statement of Compliance with the German Corporate Governance Code (Section 161 AktG)

The Management Board and Supervisory Board have issued a Statement of Compliance with the German Corporate Governance Code pursuant to Section 161 of the German Stock Corporation Act (Aktiengesetz) and made it available to shareholders on the website of NORMA Group.