Fais Group — Investor Presentation 2026

May 7, 2026

Annual Analysts Conference Call, May 6th 2026

FAIS GROUP

One Group. Infinite Possibilities

FAIS GROUP S.A.
Company Presentation

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A prominent retailer and wholesaler in Greece

FAIS GROUP

45

years of solid experience of the company's shareholders in retail and wholesale operations

4

different sectors of activity (business units)

6

presence in 6 countries of Southeast and Central Europe (1)

15+

Long-term cooperations with 15+ famous international brand houses in apparel & footwear / cosmetics

100+

brands

141

131 physical and 10 digital active points of sales

700+

wholesale customers

1,250+

employees

1. In process of expanding operations of the cosmetics business unit in Slovakia

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...with strong, healthy growing performance

FAIS GROUP

| €226_{mn}
consolidated turnover
FY 2025

+7% vs FY 2024^{1} | €102.4_{mn}
consolidated gross profit
FY 2025

+7% vs FY 2024^{1} | €45.1_{mn}
a-EBITDA^{1,2}
FY 2025

+9% vs FY 2024 |
| --- | --- | --- |
| €345.2_{mn}
Total Assets FY 2025

+3.5% vs FY 2024 | €118_{mn}
Equity FY 2025

+64% vs FY 2025 | €64.7_{mn}
Net Debt FY 2025

-25% vs FY 2024 |

1 The results of FY 2024 included extraordinary revenue of €5.5 mn, related to a non-recurring sale of a yacht. This cooperation has been terminated.

2 For the 2025 fiscal year: Excluding non-operating results, namely, the loss of €1.9 million from a cost provision for the free share distribution program to Group executives, as well as advertising expenses related to the Company's public offering amounting to €0.8 million. For the 2024 fiscal year, excluding from the comparable period the EBITDA profit of approximately €500 thousand from the yacht invoicing, as well as an extraordinary expense of €630 thousand from a cost provision for the free share distribution program to Group executives.

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Well-established international footprint in SE Europe and expanding presence in CE Europe
FAIS GROUP

86%

of 12M 2025 turnover generated in Greece

14%

of FY 2025 turnover generated abroad

• Countries already present
• Countries in process of expanding operations of the cosmetics business unit, ie Slovakia

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Very broad, differentiated and well-balanced brand portfolio, comprising of best-in-class assortment of major brands capturing current trends
FAIS GROUP

1. Numerous brands' products are distributed through KALOGIROU S.A. by multi-brand stores "KALOGIROU" and "HARALAS", procured under purchase orders from Greek and foreign suppliers

Brand Portfolio
Wholesale and/or retail distribution contracts or franchise contracts

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Steady revenue growth, fueled by the expansion of operations in apparel & footwear and cosmetics business units

FAIS GROUP

Revenue evolution (€ mn)

• Apparel & footwear: Increase in FY 2025 mainly driven by (a) increased sales points (retail), (b) wholesale sales for brands PUMA, UNDER ARMOUR, UGG and NEW ERA, as well as (c) the sales of the newly-added brands Levi's, byByblos.
• Cosmetics: High-growth rates (235% in 2022, 84% in FY 2023 vs prior years and 43% in 2024) due to the rapid store and shop-in-shop network expansion in Greece and Cyprus, in late 2023 in Bulgaria and 2025 in Romania. Cosmetics stand for 13% in 2025 of revenues. Strong recovery in operating performance as stores gradually mature. H2-25 reported EBITDA +1.8% yoy (vs. H2-24), compared to 26% yoy decline in H1-25 (vs. H1-24).
• Real Estate operations: One Salonica Outlet Mall +7%, while LS Santorini +3.7 mn euro contribution due to full year consolidation.
• Other activities: Sales in FY 2025 remained relatively stable ie +4%

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Financials

FAIS GROUP

All figures are in million euros
REVENUES

The results of FY 2024 included extraordinary revenue of €5.5 mn, related to a non-recurring sale of a yacht. This cooperation has been terminated.

EBITDA

CAGR +12%
29
33
39
41
45

NET DEBT

Adjusted for impairment tests
Adjusted for one-off stock award to personnel (initial distribution) and net profit of the yacht sale
Adjusted for one-off stock award to personnel (remaining distribution) and IPO marketing expenses. ie 2.7mn euro

NET PROFIT

CAGR +7%
11
15
13
14
16

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Use of Proceeds

FAIS GROUP

Capital Increase • Period 27 Mar – 31 Dec 2025

€42.77M

Total Raised

(incl. issuance costs)

€42.48M

Deployed

99.3%

0%

Utilisation rate

100%

Excellent

€0.29M

Undeployed

(IT — held in current account)

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Proceeds Allocation

FAIS GROUP

Purpose	Amount (€)	% of Total
A. Subsidiaries — equity contributions	10,317,621	26%
B. Physical store network expansion	5,500,000	13.9%
C. Real estate & fixed assets	3,218,485	8.1%
D. Debt repayment	13,490,000	34.1%
E. IT systems & software	800,000	2.0%
F. Working capital	6,286,345	15.9%
TOTAL	39,612,451	100%

A. Subsidiaries B. Stores C. Real estate D. Debt E. IT F. Working cap.

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Additional remarks

FAIS GROUP

• Proposed Dividend of 0.1555 euro/share ie DY% of 4.3% (as of close 04/30/2026)
• Signed binding agreement for the Sale of the hotel unit in Santorini for €28.3 million. This transaction is expected to generate a profit of approximately €5.5 million at the Group consolidated level.

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FAIS GROUP

Q&A

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Important Notice and Disclaimer

FAIS GROUP

THIS DOCUMENT MAY ONLY BE USED IN CONJUNCTION WITH AND SUBJECT TO THE TERMS OF THIS NOTICE

• This presentation has been prepared by, and is the sole responsibility of, FAIS GROUP S.A. (the "Company") for discussions with investors in relation to the Company and its group.
• For the purposes of this notice, "presentation" means this document and any other written materials, oral presentation, any question and answer session and any written or oral material discussed or distributed during the presentation meetings. This presentation (or any part of it) may not be reproduced or redistributed, passed on, or the contents otherwise divulged, directly or indirectly, to any other person (whether inside or outside such person's organisation or firm) or published for any purpose or under any circumstances.
• This presentation has been made to you solely for your information and background and is subject to amendment. The information contained in this presentation has not been independently verified and no representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained herein and nothing in this presentation is, or shall be interpreted as promise or representation.
• The information set out herein is as at the date hereof and is subject to updating, completion, revision, verification and amendment and such information may change materially. Neither the Company nor its affiliates or advisors is under any obligation to update or keep current the information contained in this material or in the presentation to which it relates, except where they would be required to do so under applicable law, and any opinions expressed in them is subject to change without notice. No liability whatsoever is accepted by the Company, its advisors or any of their respective directors, officers, employees or affiliates or any other person for any loss howsoever arising (in negligence or otherwise, whether direct or indirect, in contract, tort or otherwise), from any use of this presentation or such information or opinions contained herein or otherwise arising in connection herewith. Neither this presentation nor any further discussions of the Company with any of the recipients shall, under any circumstances, create any implication that there has been no change in the affairs of the Company since the date of this presentation.
• This presentation does not constitute an offer or recommendation or invitation to sell or issue, or any solicitation of an offer to purchase or subscribe for, any securities of the Company in any jurisdiction and neither it nor any part of it shall form the basis of, or be relied upon in connection with, any contract, investment decision or commitment whatsoever. This presentation is not intended to be relied upon as advice and does not contain all the information that a prospective purchaser of securities of the Company may desire or require in deciding whether or not to purchase such securities nor does it constitute a due diligence review and should not be construed as such. Any decision to purchase or subscribe for securities in any offering should be made solely on the basis of the information contained in any prospectus or offering circular that may be approved by the competent authority and published by the Company in relation to any offering and which would supersede this presentation and the information contained herein in its entirety. The Company has not made any final decision whether to proceed with any transaction.
• By attending and otherwise accessing this presentation you acknowledge that you will be solely responsible for your own assessment of the market and the market position of the Company and that you will conduct your own analysis and be solely responsible for forming your own view of the potential future performance of the Company's business. You are solely responsible for forming your own opinion on such matters. You may wish to seek independent legal, regulatory, accounting, tax and such professional advice as appropriate with regards to the contents of this presentation and/or your investments. You should not base any behaviour in relation to financial instruments related to the Company's securities or any other securities and investments on information until after it is made publicly available by the Company.
• This presentation is not directed to, or intended for distribution to or use by, any person or entity that is a citizen or resident in any jurisdiction where such distribution or use would be contrary to law or regulation or which would require any registration or licensing within such jurisdiction, including, but not limited to, the United States, Australia, Canada or Japan. Any failure to comply with these restrictions may constitute a violation of the securities laws of any such jurisdiction. Any person into whose possession this presentation comes should inform themselves about, and observe, any such restrictions.
• In the European Economic Area (the "EEA"), this presentation is only addressed to and directed to persons who are "qualified investors" within the meaning of Article 2(e) of the Regulation (EU) 2017/1129 as amended ("Qualified Investors"). The information in this presentation must not be acted on or relied on in any member state of the EEA by persons who are not Qualified Investors.
• Any investment or investment activity to which this document relates is available only to Qualified investors and will be engaged in only with such persons. In Greece, this presentation is only directed at the limited invitees who are "professional clients" (as defined in Greek Law 4514/2018 which transposed Directive 2014/65/EU on markets in financial instruments (MiFID II), including investors who, at their request, are treated as professional clients pursuant to section II of Annex II of Greek Law 4514/2018 ("professional clients").
• To the extent available, the industry, market and competitive position data contained in this presentation come from official or third party sources and there is no guarantee of the accuracy or completeness of such data. The Company has not independently verified the data contained herein and there is no guarantee of the accuracy or completeness of such data. In addition, certain of the industry, market and competitive position data contained in this presentation come from the Company's own internal research and estimates based on the knowledge and experience of the Company's management in the markets in which the Company operates. While the Company believes, acting in good faith, that such research and estimates are reasonable and reliable, they, and their underlying methodology and assumptions, have not been verified by any independent source for accuracy or completeness and are subject to change. Accordingly, you should not place reliance on any of the industry, market or competitive position data contained in this presentation.

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Important Notice and Disclaimer

FAIS GROUP

• This presentation includes statements that are, or may be deemed to be, "forward-looking statements" which are based on current expectations and projections about future events. In some cases, these forward-looking statements may be identified by the use of forward-looking terminology, including the terms "targets", "believes", "estimates", "anticipates", "expects", "intends", "may", "will" or "should" or, in each case, their negative or other variations or comparable terminology. They appear in a number of places throughout the materials and include statements regarding the intentions, beliefs or current expectations of the Company and/or its directors concerning, among other things, the trading performance, results of operations, financial condition, capital position, liquidity and prospects of the Company. By their nature, these forward-looking statements involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. Forward-looking statements are not guarantees of future performance. A number of important factors could cause actual results or outcomes to differ materially from those expressed, projected or implied in any forward-looking statements. No one undertakes publicly to update or revise any such forward-looking statement. In light of these risks, uncertainties and assumptions, the events or circumstances referred to in the forward-looking statements may not occur. None of the future projections, expectations, estimates or prospects in the materials should be taken as forecasts or promises nor should they be taken as implying any indication, assurance or guarantee that the assumptions on which such future projections, expectations, estimates or prospects have been prepared are correct or exhaustive or, in the case of the assumptions, fully stated in the materials. No one undertakes to publicly update or revise any such forward-looking statement, whether as a result of new information, future events or otherwise. As a result of these risks, uncertainties and assumptions, you should not place undue reliance on these forward-looking statements as a prediction of actual results or otherwise.

• This presentation contains references to certain non-International Financial Reporting Standards ("IFRS") financial measures and operating measures. These supplemental measures should not be viewed in isolation or as alternatives to measures of the Company's financial condition, results of operations or cash flows as presented in accordance with IFRS in its consolidated financial statements. The non-IFRS financial and operating measures used by the Company may differ from, and not be comparable to, similarly titled measures used by other companies. The non-IFRS adjustments for all periods presented are based upon information and assumptions available as of the date of this presentation.

• By attending, viewing or otherwise accessing this presentation you will be deemed to have represented, warranted and undertaken that: (i) you have read and agree to comply with the contents of this disclaimer including, without limitation, the obligation to keep this document and its contents confidential; (ii) if you are in a member state of the EEA, you are a Qualified Investor; if you are in Greece, you are a professional client; and (iii) you acknowledge that you understand the legal and regulatory sanctions attached to the misuse, disclosure or improper circulation of this presentation or any information contained therein.

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