Dunahouse

Audit Report / Information • Nov 7, 2025

This is a translation of the Hungarian Report

Independent Auditors' Report

To the Board of Directors of Duna House Holding Nyrt.

Opinion

We have audited the accompanying balance sheet of Duna House Holding Nyrt ("the Company"), included in the accompanying DHH_Egyedi Evkozi Penzugyi Beszamolo_20250930_alairt.pdf1 digital file as at 30 September 2025 - showing a balance sheet total of HUF 20,077,315 thousand and owners' equity of HUF 3,667,786 thousand - and the related profit and loss account for the period from 1 January 2025 to 30 September 2025 and an equity reconciliation schedule for the period and the balance sheet date and selected Notes (together "interim financial statements").

In our opinion the accompanying interim financial statements of the Company are prepared, in all material respects, in accordance with the basis of preparation disclosed to the interim financial statements.

Basis for opinion

We conducted our audit in accordance with Hungarian National Auditing Standards and with applicable laws and regulations in Hungary. Our responsibilities under those standards are further described in the "Auditor's responsibilities for the audit of the interim financial statements" section of our report.

We are independent of the Company in accordance with the applicable ethical requirements according to relevant laws in effect in Hungary and the policy of the Chamber of Hungarian Auditors on the ethical rules and disciplinary proceedings and, concerning matters not regulated by any of these, with the International Ethics Standards Board of Accountants' (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), and we have fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of matter: basis of accounting and restriction on use

We draw attention to Note 1 to the interim financial statements, which describes the basis of accounting. These interim financial statements have been prepared to comply with Act V of 2013 on the Civil Code section, which requires preparation of

¹ Digital identification of the above referred digital file, using SHA 256 HASH algorithm is C33953D59AF53C5481EAD2C378000EA444AD0D44A00912C280214AD17FAFD47B

interim balance sheet to support the decision on certain transactions concerning the Company's equity. Our auditors' report is intended solely for the information and use by the shareholders and the Board of directors of the Company for the abovedescribed purpose, and should not be distributed to or used by any parties other than the shareholder(s) and the Board of directors of the Company or for any other purpose. Our opinion is not modified in respect of this matter.

Responsibilities of management and those charged with governance for the interim financial statements

Management is responsible for the preparation of the interim financial statements in accordance with the basis of preparation disclosed in Note 1 to the interim financial statements, and for such internal control as management determines is necessary to enable the preparation of interim financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the interim financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Company's financial reporting process.

Auditor's responsibilities for the audit of the interim financial statements

Our objectives are to obtain reasonable assurance about whether the interim financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Hungarian National Auditing Standards and with applicable laws and regulations in Hungary will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these interim financial statements.

As part of an audit in accordance with Hungarian National Auditing Standards and with applicable laws and regulations in Hungary, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

► Identify and assess the risks of material misstatement of the interim financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• ► Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
• ► Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
• ► Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the interim financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Budapest, 7 November 2025

Domoszlai Rita Domoszlai Rita Ernst & Young Kft. Registered auditor Registration No. 001165

1132 Budapest, Váci út 20. Chamber membership No.:007371