The Consolidated Financial Statements of NORMA Group SE were prepared in accordance with Section 315e HGB on the basis of the International Financial Reporting Standards (IFRS) as applicable in the EU. The auditor issued unqualified audit opinions to NORMA Group SE for the 2025 Annual Financial Statements and for the 2025 Consolidated Financial Statements with the Condensed Management Report. The auditor also audited the Remuneration Report with no objections. The Remuneration Report is part of the Condensed Management Report. The documents relating to the financial statements and the Management Board’s proposal for the appropriation of net profit, as well as the two audit reports, were submitted to the Supervisory Board. The Audit Committee and the Supervisory Board as a whole examined the reports in detail and discussed and scrutinized them at length in the presence and with the participation of the auditor. The Supervisory Board concurred with the results of the audit by the auditor. No objections were raised.
At its meeting on March 19, 2026, the Supervisory Board then approved the Annual Financial Statements of NORMA Group SE and the Consolidated Financial Statements of NORMA Group SE as of December 31, 2025, together with the accompanying Condensed Management Report. The Annual Financial Statements of NORMA Group SE are thus adopted within the meaning of Section 172 (1) of the German Stock Corporation Act (AktG).
The Supervisory Board also endorsed the Management Board’s proposal for the appropriation of profits.
The Audit Committee and the Supervisory Board also dealt with the Separate Consolidated Non-financial Statement for NORMA Group as of December 31, 2025, prepared by the Management Board. KPMG AG Wirtschaftsprüfungsgesellschaft conducted an audit of the Statement of Limited Assurance and issued an unqualified opinion. The disclosures relating to CO2 emissions were in fact subjected to a reasonable assurance audit as part of the audit of the Consolidated Financial Statements. The Management Board explained the statement in detail at the meeting on March 19, 2026, the auditor’s representatives reported on the key findings of their audit and answered additional questions from the Supervisory Board members. The Supervisory Board had no objections after reviewing these results.
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.