Moncler - Annual Report 2022

Ancona Bari Bergamo Bologna Brescia Cagliari Firenze Genova Milano Napoli Padova Parma Roma Torino Treviso Udine Verona

Sede Legale: Via Tortona, 25 - 20144 Milano | Capitale Sociale: Euro 10.328.220,00 i.v. Codice Fiscale/Registro delle Imprese di Milano Monza Brianza Lodi n. 03049560166 - R.E.A. n. MI-1720239 | Partita IVA: IT 03049560166

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INDEPENDENT AUDITOR S REPORT PURSUANT TO ARTICLE 14 OF LEGISLATIVE DECREE No. 39 OF JANUARY 27, 2010

AND ARTICLE 10 OF THE EU REGULATION 537/2014

To the Shareholders of Moncler S.p.A. REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS Opinion We have audited the consolidated financial statements of Moncler S.p.A. and its subsidiaries (the Group ), which comprise the consolidated statement of financial position as at December 31, 2022, consolidated statement of income, consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the accompanying consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at December 31, 2022, of its consolidated financial performance and consolidated cash flows for the year then ended in accordance with International Financial Reporting Standards as adopted by the European Union and the requirements of national regulations issued pursuant to art. 9 of Italian Legislative Decree no. 38/05. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISA Italia). Our responsibilities under those standards are further described in the Auditor s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of Moncler S.p.A. (the Company ) in accordance with the ethical requirements applicable under Italian law to the audit of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

205204 MONCLER GROUP 2022

1 The undersigned, Remo Ruffini, in his capacity as the Chief Executive Officer of the Company, and Luciano Santel, as the executive officer responsible for the preparation of Moncler S.p.A. s financial statements, pursuant to the provisions of Ar- ticle 154-bis, clauses 3 and 4, of Legislative Decree no. 58 of 1998, hereby attest:

the adequacy with respect to the Company structure and the effective application

of the administrative and accounting procedures applied in the preparation of the Company s consolidated financial statements at 31 December 2022.

2 The assessment of the adequacy of the administrative and accounting procedures used for the preparation of the con- solidated financial statements at 31 December 2022 was based on a process defined by Moncler S.p.A. in accordance with the Internal Control Integrated Framework model is- sued by the Committee of Sponsoring Organizations of the Treadway Commission, an internationally-accepted refer- ence framework.

3 The undersigned moreover attest that:

3.1 the consolidated financial statements: a) have been prepared in accordance with International Fi-

nancial Reporting Standards, as endorsed by the European Union through Regulation (EC) 1606/2002 of the European Parliament and Council, dated 19 July 2002

b) correspond to the amounts shown in the Company s ac- counts, books and records; and

c) provide a fair and correct representation of the financial conditions, results of operations and cash flows of the Company and its consolidated subsidiaries as of 31 December 2022 and for the year then ended.

3.2 the director s report includes a reliable operating and finan- cial review of the Company and of the Group as well as a de- scription of the main risks and uncertainties to which they are exposed.

28 February 2023

CHAIRMAN OF THE BOARD OF DIRECTORS EXECUTIVE OFFICER RESPONSIBLE FOR THE PREPARATION AND CHIEF EXECUTIVE OFFICER OF THE COMPANY S FINANCIAL STATEMENTS

REMO RUFFINI LUCIANO SANTEL

ATTESTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS PURSUANT TO ART. 154 BIS OF LEGISLATIVE DECREE NO. 58/98