Sustainability Report 2023

Other Matters – Comparative Information With the exception of the indicators regarding “energy intensity” and “employee upskilling programs and transition assistance programs”, the comparative information for the selected indicators for the year ended 31 December 2022 was the subject to a limited assurance engagement by another independent assurance provider, whose report dated 18 September 2023, expressed an unmodified conclusion on such information. The comparative information for the selected indicators regarding “energy consumption within the Company” for the years ended 31 December 2019 and 31 December 2021 and “energy intensity” for the years ended 31 December 2019 and 31 December 2022 was not subject to limited assurance engagements in prior years and accordingly, we do not express a conclusion, or provide any assurance on such information. Restriction of Use of Our Report Our report should not be regarded as suitable to be used or relied on by other party wishing to acquire rights against us other than the Company, for any purpose or in any context. Any party other than the Company who wishes to obtain access to our report or a copy thereof and chooses to rely on our report (or any part thereof) will do so at its own risk. To the fullest extent permitted by law, we accept or assume no responsibility and deny any liability to any party other than the Company for our work, for this independent limited assurance report, or for the conclusions we have reached. For and on behalf of KPMG Audit S.R.L.: Monica-Iuliana Pungovschi KPMG Audit SRL registered in the electronic public register of financial auditors and audit firms under no AF4375 registered in the electronic public register of financial auditors and audit firms under no FA9 Bucharest, 15 November 2024 Refer to the original signed Romanian version SUSTAINABILITY REPORT PENNY ROMANIA 2023 240/256 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

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