113 CONSOLIDATED FINANCIAL STATEMENTS112 CONSOLIDATED FINANCIAL STATEMENTS MONCLER GROUP 2022

NEW STANDARDS AND INTERPRETATIONS NOT YET EFFECTIVE AND NOT EARLY ADOPTED BY THE GROUP At the date when these annual financial statements were prepared, the European Union s competent authorities concluded the approv- al process needed for the adoption of the accounting standards and amendments described below. With reference of the applica- ble principles, the Group has decided not to exercise the option of the early adoption, if applicable.

Title Issued date Effective date Endorsment date EU regulation and date of publication IFRS 17 Insurance May 2017 1 January 2023 19 November 2021 (UE) 2021/2036 contracts (incuding June 2020 23 November 2021 amendments published on 25 June 2020) Definition of accounting February 2021 1 January 2023 2 March 2022 (UE) 2022/357 estimates (Amendments 3 March 2022 to IAS 8) Disclosure of Accounting February 2021 1 January 2023 2 March 2022 (UE) 2022/357 policies (Amendments 3 March 2022 to IAS 1 and IFRS Practice Statement 2) Deferred tax related May 2021 1 January 2023 11 August 2022 (UE) 2022/1392 to assets and liabilities 12 August 2022 arising from a single transaction (Amendments to IAS 12 Income taxes) Initial Application of IFRS 17 December 2021 1 January 2023 8 September 2022 (UE) 2022/1491 and IFRS 9 Comparative 9 September 2022 Information (Amendment to IFRS 17)

We do not expect to see any significant effects on the Group s con- solidated financial statements, from adopting these amendments.

In addition, at the date of these financial statements, the competent bodies of the European Union had not yet completed their endorsement process for the following accounting standards and amendments:

Title Issued Date Endorsment date Approval date IASB Document by EU Standards IFRS 14 Regulatory January 2014 1 January 2016 Postponed pending Deferral Accounts the conclusion of the IASB project on rate-regulated activities Amendments Sale or Contribution September 2014 Deferred until the Postponed pending of Assets between an completion of the IASB the conclusion of IASB Investor and its project on the project on the Associate or Joint equity method equity method Venture (Amendments to IFRS 10 and IAS 28) Classification of January 2020 1 January 2024 TBD Liabilities as Current July 2020 or Non-current October 2022 (Amendments to IAS 1) and Non current liabilities with covenants (Amendments to IAS 1) Lease liability in a sale September 2022 1 January 2024 TBD and leaseback (Amendments to IFRS 16)

The Group will comply with these new standards and amendments based on their relevant effective dates when endorsed by the Euro- pean Union and it will evaluate their potential impacts on the Con- solidated Financial Statements.

As at 31 December 2022 the Consolidated Financial Statements of the Moncler Group include the figures, on a line-by-line basis, of the parent company Moncler S.p.A. and 51 subsidiaries, as detailed in the following table:

Investments (in associates for consolidation) Registered office Share capital Currency % of ownership Parent company Moncler S.p.A. Milan (Italy) 54,736,558 EUR Industries S.p.A. Milan (Italy) 15,000,000 EUR 100.00% Moncler S.p.A. Moncler Deutschland GmbH Munich (Germany) 700,000 EUR 100.00% Industries S.p.A. Moncler España S.L. Madrid (Spain) 50,000 EUR 100.00% Industries S.p.A. Moncler Asia Pacific Ltd Hong Kong (China) 300,000 HKD 100.00% Industries S.p.A. Moncler France S.à.r.l. Paris (France) 8,000,000 EUR 100.00% Industries S.p.A. Moncler USA Inc New York (USA) 1,000 USD 100.00% Industries S.p.A. Moncler UK Ltd London (United Kingdom) 2,000,000 GBP 100.00% Industries S.p.A. Moncler Japan Corporation (*) (**) Tokyo (Japan) 104,776,859 JPY 94.94% Industries S.p.A. Moncler Shanghai Commercial Co. Ltd Shanghai (China) 82,483,914 CNY 100.00% Industries S.p.A. Moncler Suisse SA Chiasso (Switzerland) 9,500,000 CHF 100.00% Industries S.p.A. Moncler Belgium S.p.r.l. Bruxelles (Belgium) 1,800,000 EUR 100.00% Industries S.p.A. Moncler Denmark ApS Copenhagen 2,465,000 DKK 100.00% Industries S.p.A. (Denmark) Moncler Holland B.V. Amsterdam (Holland) 18,000 EUR 100.00% Industries S.p.A. Moncler Hungary KFT Budapest (Hungary) 150,000,000 HUF 100.00% Industries S.p.A. Moncler Istanbul Giyim Istanbul (Turkey) 1,000,000 TRY 51.00% Industries S.p.A. ve Tekstil Ticaret Ltd. Sti. (*) Moncler Brasil Comércio, Sao Paulo (Brazil) 10,000,000 BRL 95.00% Industries S.p.A. de moda e acessòrios Ltda. 5.0% Moncler USA Inc Moncler Taiwan Limited Taipei (China) 10,000,000 TWD 100.00% Industries S.p.A. Moncler Rus LLC Moscow 590,000,000 RUB 99.99% Moncler Suisse SA (Russian Federation) 0.01% Moncler Canada Ltd Vancouver (Canada) 1,000 CAD 100.00% Industries S.p.A. Moncler Prague s.r.o. Prague (Czech Republic) 200,000 CZK 100.00% Industries S.p.A. White Tech Sp.zo.o. Katowice (Poland) 369,000 PLN 70.00% Industries S.p.A. Moncler Korea Inc. (*) (**) Seoul (South Korea) 2,833,000,000 KRW 90.01% Industries S.p.A. Moncler Middle East FZ-LLC Dubai 50,000 AED 100.00% Industries S.p.A. (United Arab Emirates) Moncler Singapore PTE, Limited Singapore 5,000,000 SGD 100.00% Industries S.p.A. Industries Yield S.r.l. Bacau (Romania) 25,897,000 RON 99.00% Industries S.p.A. 1.0% Moncler Deutschland GmbH Moncler UAE LLC (*) Abu Dhabi 1,000,000 AED 49.00% Moncler Middle East\FZ-LLC (United Arab Emirates) Moncler Ireland Limited Dublino (Ireland) 350,000 EUR 100.00% Industries S.p.A. Moncler Australia PTY LTD Melbourne (Australia) 2,500,000 AUD 100.00% Industries S.p.A. Moncler Kazakhstan LLP Almaty (Kazakhstan) 250,000,000 KZT 99.00% Industries S.p.A. 1.0% Moncler Rus LLC Moncler Sweden AB Stockholm (Sweden) 1,000,000 SEK 100.00% Industries S.p.A. Moncler Norway AS Oslo (Norway) 3,000,000 NOK 100.00% Industries S.p.A. Moncler Mexico, S. de R.L. de C.V. Mexico City 33,000,000 MXN 99.00% Industries S.p.A. (Mexico) 1.00% Moncler USA Inc Moncler Mexico Services, S. de R.L. de C.V. Mexico City 11,000,000 MXN 99.00% Industries S.p.A. (Mexico) 1.00% Moncler USA Inc Moncler Ukraine LLC Kiev (Ukraine) 47,367,417 UAH 99.99% Industries S.p.A. 0.01% Moncler Suisse SA Moncler New Zealand Limited Auckland 2,000,000 NZD 100.00% Industries S.p.A. (New Zealand) Moncler Malaysia Sdn. Bhd. Kuala Lumpur 1 MYR 100.00% Industries S.p.A. (Malesia) Sportswear Company S.p.A. Bologna (Italy) 10,084,166 EUR 100.00% Moncler S.p.A. Stone Island Retail S.r.l. Bologna (Italy) 99,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Germany Gmbh Monaco (Germany) 500,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Antwerp Bvba Anversa (Belgium) 400,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Amsterdam BV Amsterdam (Holland) 25,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Usa Inc New York (USA) 2,500,000 USD 100.00% Sportswear Company S.p.A. Stone Island Canada Inc Toronto (Canada) 500,000 CAD 100.00% Sportswear Company S,p,A Stone Island China Co. Ltd Shanghai (China) 2,500,000 EUR 100.00% Sportswear Company S.p.A. Stone Island France S.a.s. Saint Priest (France) 50,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Distribution S.r.l. Bologna (Italy) 50,000 EUR 100.00% Sportswear Company S.p.A. Stone Island Korea Co., Ltd. (*) Seoul (South Korea) 30,500,000 KRW 51.00% Sportswear Company S.p.A. Stone Island (UK) Retail Limited London (United Kingdom) 1,000,000 GBP 100.00% Sportswear Company S.p.A. Stone Island Japan Inc. Tokyo (Japan) 400,000,000 JPY 80.00% Sportswear Company S.p.A. Stone Island Suisse SA Chiasso (Switzerland) 3,000,000 CHF 100.00% Sportswear Company S.p.A. Stone Island Sweden AB Stockholm (Sweden) 12,000,000 SEK 100.00% Sportswear Company S.p.A.

(*) Fully consolidated (without attribution of interest to third parties). (**) Share capital value and % of ownership take into consideration the treasury shares held by the same.

3 SCOPE FOR CONSOLIDATION