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Zignago Vetro

Audit Report / Information Aug 8, 2025

4402_ir_2025-08-08_733fc2d8-b563-457b-be1c-db5d249489f9.pdf

Audit Report / Information

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Review report on the interim condensed consolidated financial statements as at June 30, 2025

The attached auditors' report and the related condensed interim consolidated financial statements are in accordance with the original version in the Italian language filed at the registered office of Zignago Vetro SpA and published in accordance with law and, subsequent to this date, EY SpA has not undertaken any further audit work.

EY S.p.A. Viale Appiani, 20/b 31100 Treviso

Tel: +39 0422 358811 Fax: +39 0422 433026 ey.com

Review report on the interim condensed consolidated financial statements (Translation from the original Italian text)

To the Shareholders of Zignago Vetro S.p.A.

Introduction

We have reviewed the accompanying half-yearly condensed consolidated financial statements of Zignago Vetro S.p.A. and subsidiaries (the "Zignago Vetro Group"), which comprise the consolidated statement of financial position as of June 30, 2025 and the income statement, statement of comprehensive income, statement of cash flow and statement of changes in equity for the six month period then ended, and the related notes to the financial statements. The Directors are responsible for the preparation of the half-yearly condensed consolidated financial statements in accordance with the International Accounting Standard applicable to the interim financial reporting (IAS 34) as issued by the International Accounting Standards Board and adopted by the European Union. Our responsibility is to express a conclusion on the half-yearly condensed consolidated financial statements based on our review.

Scope of Review

We conducted our review in accordance with the criteria recommended by the Italian Regulatory Commission for Companies and the Stock Exchange ("Consob") for the review of the half-yearly financial statements under Resolution n° 10867 of July 31, 1997. A review of half-yearly condensed consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing (ISA Italia) and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying half-yearly condensed consolidated financial statements of the Zignago Vetro Group as at 30 June, 2025 are not prepared, in all material respects, in accordance with the International Accounting Standard applicable to the interim financial reporting (IAS 34) as issued by the International Accounting Standards Board and adopted by the European Union.

Other matter

The consolidated financial statements of the Zignago Vetro Group for the period ended as of December 31, 2024 and the half-yearly condensed consolidated financial statements as at June 30, 2024 have been respectively audited and reviewed by other auditors that on March 27, 2025 and on August 6, 2024 expressed an unmodified opinion and an unmodified conclusion on those consolidated financial statements.

Treviso, August 4, 2025

EY S.p.A. Signed by: Mauro Fabbro, Statutory Auditor

This report has been translated into the English language solely for the convenience of international readers. Accordingly, only the original text in Italian language is authoritative.

ZIGNAGO VETRO S.p.A. Registered office: Fossalta di Portogruaro (VE), Via Ita Marzotto 8

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