1. Principles of Preparation

These condensed Consolidated Interim Financial Statements of NORMA Group as of June 30, 2023, have been prepared in accordance with IAS 34 “Interim Financial Reporting” as adopted by the EU (European Union).

It is recommended that these Financial Statements be read in connection with the Consolidated Interim Financial Statements in the 2022 Annual Report. These are available on the Internet at WWW.NORMAGROUP.COM. All IFRSs effective since January 1, 2023, as adopted by the EU, have been applied.

These Interim Financial Statements were approved for publication by resolution of the Management Board of NORMA Group on August 8, 2023.