2024 Sustainability Report

Other benefits granted to our colleagues are: • the employee card, which offers discounts on each purchase in the store; In 2024, 4 130 is the average monthly number of employees who used the discount card. • holiday vouchers, depending on seniority in the company and according to the applicable legal provisions; in 2024, 2 814 PENNY employees benefited from these vouchers, accessing more than €416 000 to enjoy their holiday. • school packages for employees with children; In 2024, 1 429 school packages were offered to employees. At the same time, to ensure that we offer our employees competitive salaries, in 2024 we started an internal analysis to establish a strategic direction on the placement of our salary offer compared to the national average for the retail sector. Total annual compensation rate Due to the organizational structure based on three pillars of operations (Stores, Logistics, Headquarters), the compensation rate is presented on each pillar separately because each pillar accumulates specific business conditions, which are very different between the three pillars and cannot be compared from an operational point of view. In 2024, the highest-paid store employee had a compensation level 13.95 times higher than the annual median of all store employees except the highest-paid person. At the same time, within the Logistics Centers, the highest paid employee received compensations 6.16 times higher than the median of annual compensations in the same category, except for the highest paid individual, and in the case of the Headquarters, 4.59 times higher than the median of annual compensations in the same category, except for the highest paid individual. The data was compiled taking into account the compensation for the person with the highest position in each category, except for the positions of Logistics Director belonging to the Headquarters. They were taken into all employees during 2024, not just those active at the end of the year, excluding CxOs. The ratio of the total annual compensation for the organization's highest-paid employee to the total annual median compensation for all employees (except for the highest-paid individual) 2023 2024 PROGRESS 2024/2023 1:14.48 * 1:13.95 -3.69% The total annual compensation for the highest-paid position in the organization increased by 1.35% in 2024, compared to the previous year, while in 2023 this increase was 18.55% **. The median annual total compensation of all employees except the highest paid person increased by 5.23% in 2024 compared to the previous year, while in 2023 the median compensation increased by 21.57%*** compared to 2022. The ratio of the increase in the total annual compensation for the highest paid employee to the increase in the median total annual compensation of all employees except the highest paid person was 1:0.26 in 2024, and in 2023 it was 1:0.86****. * The ratio of the total annual compensation for the organization's highest-paid employee to the total annual median compensation for all employees (except the highest-paid individual) has been recalculated for 2023, following a revision of the calculation methodology. The value presented in 2023 was initially reported as 13.40. ** The percentage increase in the total annual compensation for the organization's highest-paid person has been recalculated for 2023, following a revision of the calculation methodology. The value of the increase in 2023 was initially reported as 18.36%. *** The median percentage increase in total annual compensation for all employees has been recalculated for 2023, following a revision of the calculation methodology. The value of the increase in 2023 was initially reported as 10.01%. **** The ratio between the percentage increase in total annual compensation for the organization's highest-paid person and the median percentage increase in total annual compensation for all employees (except the person with the highest salary) has been recalculated for 2023, following a revision of the calculation methodology. The value of the ratio in 2023 was initially reported as 1:1.83. MESSAGE FROM THE GENERAL MANAGEMENT SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES SUSTAINABILITY REPORT PENNY ROMANIA 2024 214/276

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