Combined Non-Financial Report

NORMA Group SE is publishing a Combined Separate Non-Financial Report for the fiscal year 2023 (January 1, 2023 – December 31, 2023) (hereinafter referred to as the Non-financial Report) in accordance with Section 315b and 315c HGB in conjunction with Sections 289b to 289e HGB (German Commercial Code (“Handelsgesetzbuch”) as well as Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088. Unless indicated otherwise, the information provided here relates to the companies included in the scope of consolidation of the consolidated financial statements. The information provided here therefore applies in equal measure to NORMA Group SE and the consolidated Group (“NORMA Group”, “the Company”), unless otherwise stated. The contents of the non-financial report can be found in the CR Report and in parts of the management report and are marked with a line next to the respective text. The unmarked sections were not subject to an audit. An overview of the compulsory components according to HGB can be found in TABLE T013: CONTENT OF NON-FINANCIAL DISCLOSURE. References to disclosures outside the Consolidated Management Report or the Consolidated Financial Statements constitute additional information and are as such not part of the non-financial report. The non-financial report has undergone an assurance engagement according to ISAE 3000 (Revised) with limited assurance. ASSURANCE REPORT

After the implementation of the net method in the determination of reportable risks according to CSR-Richtlinien- Umsetzungsgesetz (CSR-RUG), NORMA Group is not aware of any reportable net risks that are very likely to have a materially adverse effect on reportable aspects. For a description of NORMA Group's risk management system, please refer to the RISK AND OPPORTUNITY REPORT. The gross risks identified in the materiality analysis are briefly described in the subchapters of the CR Report. It should be noted that the current risk management system focuses on the management of financial sustainability-related risks (outside-in perspective) and non-financial risks from the inside-out perspective are currently identified and assessed in a separate process.

Reportable relations to the amounts of the Consolidated Financial Statements have not been determined.