Moncler Group | Annual Report 2024 Separate Financial Statements 455 Moncler Group | Annual Report 2024 Separate Financial Statements 454

The following tables summarise the afore-mentioned

related-party transactions that took place during 2024

and the prior year:

EUR/000 Type of relationship Note 31 December

2024

%31 December

2023

%

Industries S.p.A.Trade transactions c 427,553 86.9%403,713 85.3%

Industries S.p.A.Trade transactions b(3,864)2.3%(4,002)2.2%

Industries S.p.A.Interest income d 2,465 0.6%578 82.6%

Industries S.p.A.Interest expense a(20,810)94.8%(22,201)89.2%

Other Group companies Trade transactions b(342)0.2%(779)0.4%

Other Group companies Interest income d 0 0.0%2 0.3%

Sportswear Company S.p.A.Trade transactions c 61,790 12.6%65,597 13.9%

Sportswear Company S.p.A.Trade transactions b(64)0.0%(1,082)0.6%

Sportswear Company S.p.A.Interest income d 0 0.0%102 14.6%

Sportswear Company S.p.A.Interest expense a(632)2.9%(1,970)7.9%

Rivetex S.r.l.Trade transactions b(520)0.3%(494)0.3%

Directors and board of statutory auditors Labour services b(7,809)4.7%(9,100)5.1%

Directors Labour services b(8,638)5.2%(9,032)5.1%

TOTAL 449,129 421,332

a- % calculated based on total f inancial costs

b- % calculated on operating costs

c- % calculated on revenues

d- % calculated based on total f inancial income

EUR/000 Type of relationship Note 31 December

2024

%31 December

2023

%

Industries S.p.A.Trade payables b(44)0.1%(2,272)5.3%

Industries S.p.A.Financial debt a(350,000)99.9%(600,647)91.7%

Industries S.p.A.Financial receivables f 104,442 100.0%53,525 100.0%

Industries S.p.A.Debt from VAT consolidation d(17,991)29.8%0 0.0%

Industries S.p.A.Credit from VAT consolidation e 0 0.0%3,102 7.2%

Industries S.p.A.Trade receivables c 64,334 93.4%88,690 90.2%

Industries S.p.A.Credit from f iscal consolidation e 14,867 70.9%32,663 75.9%

Sportswear Company S.p.A.Trade receivables c 3,092 4.5%8,021 8.2%

Sportswear Company S.p.A.Trade payables b(33)0.1%(1,417)3.3%

Sportswear Company S.p.A.Financial debt a 0 0.0%(49,997)7.6%

Sportswear Company S.p.A.Credit from f iscal consolidation e 0 0.0%3,719 8.6%

Sportswear Company S.p.A.Debt from f iscal consolidation d(23,988)39.7%0 0.0%

Sportswear Company S.p.A.Debt from VAT consolidation d(3,577)5.9%(113)0.5%

Stone Island Retail S.r.l. Trade receivables c 0 0.0%3 0.0%

Stone Island Retail S.r.l. Credit from VAT consolidation e 0 0.0%283 0.7%

Stone Island Retail S.r.l. Credit from f iscal consolidation e 0 0.0%164 0.4%

Stone Island Distribution S.r.l.Credit from f iscal consolidation e 0 0.0%2,494 5.8%

Stone Island Distribution S.r.l.Debt from VAT consolidation d 0 0.0%(4,084)18.7%

Moncler USA Inc.Trade payables b(838)2.7%0 0.0%

Moncler USA Inc.Trade receivables c 75 0.1%0 0.0%

Other Group companies Trade payables b(284)0.9%(628)1.5%

Other Group companies Trade receivables c 375 0.5%58 0.1%

Directors and board of statutory

auditors

Other current liabilities d(4,013)6.6%(5,203)23.8%

TOTAL (213,583) (471,639)

a effect in % based on total f inancial debt

b effect in % based on trade payables

c effect in % based on trade receivables

d effect in % based on other current liabilities

e effect in % based on other current assets

f effect in % based on total f inancial receivables