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The Italian Sea Group

Investor Presentation May 16, 2023

4220_ip_2023-05-16_1e662f40-f6da-4d77-829c-8beddd68d02b.pdf

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INTERMONTE | NORDICS DIGITAL CONFERENCE

THE ITALIAN SEA GROUP

O PERINI NAVI $PICCHIQTTI$ $+$ ADMIRAL NCA REFIT Tecnomar

The Italian Sea Group S.p.A. is a global operator in luxury yachting, the first builder in Italy and fourth in the world for yachts over 50 metres1. TISG was listed in the Milan Stock Exchange in June 2021.

,
BRANDS
$\downdownarrows$ ADMIRAL Customised motoryachts above 50mt.
recnomar Speedy motor-yachts from 37mt to 50mt.
PERINI NAVI Large sailing yachts from 47mt.
PICCHIOTTI Gentleman Yachts from 24mt to 55mt.
NCA REFIT Refit and maintenance of motor and sailing
yachts, with a focus on yachts over 60mt.
PARTNERSHIPS
Te⊂nom Limited edition speedy motor-yachts inspired
by the Lamborghini Siàn FKP 37.
GIORGIO ARMANI Motor-yachts designed in collaboration with
designer Giorgio Armani.

STOCK PERFORMANCE FROM IPO (8 JUNE 2021)

Note: 1) Ranking base on 2022 yacht sales (source: Boat International, Global Order Book 2022).

TISG's history has been characterised by a strong focus on growth, leveraging on product quality, strategic investments on production capacity and revamping of heritage Italian brands.

Complete and differentiated product offering, with focus on custom-made yachts over 50mt, positioned on the highest segment of the market also in virtue of its distinctive and renowned partnerships.

THE ITALIAN SEA GROUP

EMARKET
SDIR

CERTIFIED

The Italian Sea Group boasts an impressive financial track record in terms of growth, profitability and cash flow generation.

The Company has a "Make-to-Order" commercial strategy and does not allow trade-ins, minimising risk of inventory and risks deriving from sale of used boats.

Perini Navi is the iconic sailing yacht brand, known for its luxurious and innovative characteristics. The Perini Navi acquisition has allowed for an increase of production capacity and the integration of two iconic brands to TISG's product offering.

GROWTH POTENTIAL FROM BRANDS

Perini Navi and Picchiotti are internationally renowned brands which are expected to boost The Italian Sea Group's growth prospects in the medium term by entering into adjacent and attractive market segments.

PRODUCTION CAPACITY & SYNERGIES

Perini's acquisition also contributed outstanding shipyards in La Spezia and Viareggio which provide much needed manufacturing and refit capacity and skills, in fact c. 50% of the Eu 80mm price reflects real estate assets.

Iconic luxury sailing yacht brand, characterized by high performance, innovation and elegance. The acquisition has allowed TISG to consolidate its positioning in the sailing yacht market with a best-known brand.

Perini Navi currently represents c. 14% of TISG's Order Book 2022.

Founded in Limite sull'Arno in 1575, Picchiotti is a heritage brand for the yachting industry.

Through the brand, TISG produces semi-custom yachts with a classical and timeless style, true Gentleman's Yachts reminiscent of the iconic American fleet in the 60s.

The La Spezia shipyard is equipped with impressive infrastructures, and is ideal for refit activities, c. 50% of the Perini fleet has already undergone refit works with NCA Refit.

The shipyard will also host the production of the Tecnomar for Lamborghini 63.

Perini Navi production is located in the Viareggio shipyard.

The recruitment of former Perini employees will foster the creation of an internal culture in the construction and refit of sailing yacht projects.

The Italian Sea Group invested Eu 68mn in its shipyards since 2018, reaching a high-quality production capacity.

MARINA DI CARRARA

The Marina di Carrara shipyard is the home of the Admiral and Tecnomar brands, and covers a total surface of 120.000 sqm.

The shipyard can contemporarily manage up to 12 production projects: 6 between 75-80mt, 4 between 40-70mt, and 2 of approx. 90mt (or one yacht > 100mt).

Additionally, the shipyard can also manage 25 refit projects up to 140mt.

LA SPEZIA

TISG TURKEY

Shipyard Total Area 13876 mq

The shipyard can contemporarily manage 3 production projects up to 60mt, and approx. 12 annual deliveries of the Tecnomar for Lamborghini 63.

Additionally, the shipyard can also manage 14 refit projects up to 60mt.

TISG operates with a network of partners in Turkey, focused on the production of the frame and structure of yachts, which are subsequently towed to Italy for outfitting.

The Hercelik and Naveks shipyards, cover a total surface of 21.000 and 13.000 sqm, respectively, and can contemporarily manage 6 production projects. TISG operates on 5 shipyards in the Yalova and Antalya areas, which in their totality cover 70.000 sqm.

The Viareggio shipyard is the home of Perini Navi, and covers a total surface of 18,000 sqm.

The shipyard can contemporarily manage up to 3 projects for sailing yachts up to 60mt in length.

First Quarter Highlights

ADMIRAL / ARMANI 72 UNVEIL

February 11th, 2023

An event involving owners, brokers, authorities, celebrities, and press, where Mr. Giovanni Costantino, Founder & CEO of The Italian Sea Group, mapped out the course for the future of Italian yachting, explaining the crucial moments of TISG's success story, its excellences and the objectives for its brands.

A laser mapping show unveiled the mega yacht and left the stage to Giorgio Armani's Spring/Summer 2023 collection, ending with a traditional greeting from the designer.

LAUNCH OF THE NEW PERINI NAVI FLEET: "GENESIS"

March 15th, 2023

In March 2023, TISG presented the new Perini Navi fleet, having the objective to create a line of vessels with the characteristic and iconic Perini Navi elements revised in a modern fashion, aiming for large spaces, brightness, and comfort during sailing. There three lines of vessels of 48, 56, and 77 metres.

The fleet, called «Genesis», attests Perini Navi's ultra-high-level positioning as global player for large sailing yachts.

STRATEGY HIGHLIGHTS

TISG's commercial approach and contract structure aim at limiting risks with respect to inventory, achieve favourable working capital, and lock in expected margins.

ORDER-BASED APPROACH & BEST-IN-CLASS CONTROL SYSTEMS No risk of unsold
$\blacksquare$ No penalties for delays or quality remarks
No speculative production
inventory nor
write-offs
$\blacksquare$ Trade-ins are not accepted
No litigations with clients
FAVOURABLE ADVANCE-PAYMENTS CONTRACT STRUCTURE
ORDER TYPE ADVANCE PAYMENTS (% OF PURCHASE PRICE)
From 30 to
over 50 mt LOA
Sale contract
$[$ nsta $]$ ment# $]$
$l$ nstalment #2
$l$ nstalment #5
$l$ nstalment #3
$l$ nstalment #4
Instalment #6
Instalment #7
Delivery
Instalment #8
signature
Favourable
working capital
management
Tecnomar for
Lamborghini 63
Delivery
Mid Payment
Mid Payment
Downpayment
20%
20%
30%
30%
CAREFUL COST MANAGEMENT
Lock-in of
profitability from
Approx. 75-80% of direct costs (raw materials, engine, external suppliers, etc.) are contractualised at contract signature.
order to
The remaining 20-25% are kept as Variations to Contract, and may lead to a revision of the pricing.
completion

Growing and Unpenetrated Customer Base

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CERTIFIED

Strong opportunity due to an unpenetrated customer base, deriving from an exponential increase in the global number of UHNWIs in the past three years.

MAIN DRIVERS

  • Superyachts above 30mt grew +3% from 2010 to 2021, whereas UHNWIs with net worth above \$50mn grew at 11% CAGR, leading to a decline in the penetration rate (c. 2%).
  • UHNWIs are expected to increase at a CAGR of 8% from 2021 to 2026E (+118k). $\bullet$
  • The growth is largely driven by North America (6% CAGR, +45k) and APAC (12% CAGR, +48k). $\bullet$

Sources: Credit Suisse, Global Wealth Report 2022; SuperYacht Times, The State of Yachting The Italian Sea Group 2022.

The Italian Sea Group boasts an Order Book in excess of one billion Euros, with a surge in orders from North America, the Middle East and Asia.

ORDER BOOK COMPOSITION

  • Growth in demand from Americas and APAC region (from a total of 37% in FY 2020 to 64% in $1Q$ 2023). $\bullet$
  • Growth in the Order Book with visibility up to 2027. $\bullet$

Strategy and Strategic Outlook

Internalisation of Key Supply Chain Activities

TISG internalises specific phases of the production cycle which require impeccable craftmanship, in order to maintain control on the quality, the timing, and the costs of these activities in support of marginality and customer satisfaction.

ESG Roadmap

TISG has a clear roadmap to drive Sustainability with the objectives of creating long-term value for all Stakeholders and establishing itself as a benchmark for the shipbuilding sector.

EMARKET
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GERTIFIED

SUMMARY OF RESULTS

Executive Summary

1Q 2023 Results

Revenues for Eu 85mn, $+23\%$ vs $1Q$ 2022

EBITDA for Eu 13.8mn, $+35\%$ vs 1Q 2022, with an EBITDA Margin of 16.2%

Order Book (Shipbuilding and Refit) for Eu 1'097mn, with 33 yachts under construction

Resolutions of the Annual General Meeting - 27 April 2023

  • Renewal of the Board of Directors and Board of Statutory Auditors
  • Approval of the Stock Option Plan and Buyback Plan
  • Approval of the distribution of a dividend of Eu 0.272 per share

Strategic Outlook 2023 - 2024

  • Revenues for Eu 350 365mm in 2023 / Eu 400 420mm in 2024
  • EBITDA Margin between 16 16.5% in 2023 / 17 17.5% in 2024

Snapshot of Key Results

• +23% increase in Revenues due to the regular progress of the Shipbuilding and Refit activities, with an increase in order intake. • Increase in marginality over time is mainly attributable to ever-improving cost management and budget control, internalisation of key supply chain activities, and an optimal mix between the Shipbuilding and Refit divisions.

Investments for the period are mainly related to the completion of the «TISG 4.0» and «TISG 4.1» investment plans, and the progress of the works in La Spezia («TISG $(4.2)$ .

Comments

Net Debt for Eu -8.3mm is improving from a Net Debt of Eu -11.3mn recorded on 31 December 2022.

Shipbuilding & Refit - Revenues

SHIPBUILDING REVENUES BY LOA, BRAND, AND GEOGRAPHY

REFIT REVENUE EVOLUTION / 1Q 2021 - 1Q 2023

REFIT REVENUES BY LOA AND GEOGRAPHY

THE ITALIAN SEA GROUP

$\overrightarrow{ADMIRAL}$

O PERINI NAVI

TECNOMAR

NCA REFIT

Disclaimer

This document has been prepared by The Italian Sea Group S.p.A. ("TISG" or the "Company") for use during meetings with investors and financial analysts and is solely for information purposes. This presentation does not constitute a recommendation regarding the securities of the Company. This presentation does not contain an offer to sell or a solicitation of any offer to buy any securities issued by TISG.

This presentation may contain forward looking statements which reflect Management's current views with respect to future events and financial and operational performance of the Company and estimates. These forward-looking statements are based on TISG's current expectations and projections about future events.

Because these forward-looking statements are subject to risks and uncertainties, actual future results or performance may differ materially from those expressed in or implied by these statements due to any number of different factors, many of which are beyond the ability of TISG to control or estimate precisely, including changes in the regulatory environment, future market developments, fluctuations in the price, and other risks. You are cautioned not to place undue reliance on the forward-looking statements contained herein, which are made only as of the date of this presentation. TISG does not undertake any obligation to publicly release any updates or revisions to any forward-looking statements to reflect events or circumstances after the date of this presentation.

Figures as absolute values and in percentages are calculated using precise financial data. Some of the differences found in this presentation are due to rounding of the values expressed in millions of Euro. This document may not be reproduced or distributed, in whole or in part, by any person other than the Company.

The Manager in Charge of preparing the Corporate accounting documents, Marco Carniani, declares pursuant to and to the effects of article 154-bis, paragraph 2 of Legislative Decree no. 58 of 1998, as amended, that the disclosures included in this document correspond to document results, books and accounting records.

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