| Moncler Group | Annual Report 2024 Separate Financial Statements 442

The changes related to the right of use assets arising from

the application of the IFRS 16 are reported here below:

4.4 Investments in subsidiaries

Investments in subsidiaries are detailed in the following table:

Financial information related to the subsidiaries

are detailed in the following table:

ACCUMULATED DEPRECIATION AND IMPAIRMENT PPE

EUR/000 Land and

buildings

Plant and

Equipment

Fixtures and

f ittings

Leasehold

improvements

Other f ixed

assets

Assets in

progress and

advances

TOTAL

1 January 2023(1,749)(114)(171)(45)(691)0(2,770)

Depreciation(928)(4)(21)(22)(197)0(1,172)

Disposals 788 0 0 0 139 0 927

Other movements,

including transfers

0 0 0 0 0 0 0

31 DECEMBER 2023(1,889)(118)(192)(67)(749)0(3,015)

RIGHT OF USE ASSETS

EUR/000 Land and buildings Other f ixed assets TOTAL

1 January 2024 4,150 243 4,393

Acquisitions 39 237 276

Disposals(3,192)(36)(3,228)

Depreciation(784)(218)(1,002)

31 DECEMBER 2024 213 226 439

INVESTMENTS IN SUBSIDIARIES% ownership Carrying amount

EUR/000 Country 31 December 2024 31 December 2023 31 December 2024 31 December 2023

Industries S.p.A.Italy 100%100%403,370 377,045

Sportswear Company S.p.A.Italy 100%100%596,642 593,742

TOTAL 1,000,012 970,787

SUMMARY OF SUBSIDIARY’S

FINANCIAL INFORMATION

31 December 2024

EUR/000 Assets Liabilities Net equity Revenues Prof it/(Loss)

Industries SpA2375611 836959 1538652 1718529 443419

Sportswear Company SpA307512 123550 183962 317296 20442

TOTAL 2683123 960509 1722614 2035825 463861

SUMMARY OF SUBSIDIARYS

FINANCIAL INFORMATION

31 December 2023

EUR000 Assets Liabilities Net equity Revenues Prof itLoss

Industries SpA2268256 835075 1433181 1629954 305894

Sportswear Company SpA354634 91957 262677 393839 47156

TOTAL 2622890 927032 1695858 2023793 353050

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