LISI GROUP - Integrated report 2022

Equity (in €’000) Share capital Capital-linked premiums Treasury shares Consolidated reserves Conversion of reserves Other income and expenses recorded directly as shareholders’ equity Profit for the period, Group share Group’s share of shareholders’ equity Minority interests Total shareholders’ equity SHAREHOLDERS’ EQUITY AS AT JANUARY 1, 2021 21,646 75,329 (19,788) 950,372 (4,757) 2,495 (37,321) 987,978 2,439 990,417 Profit (loss) for the period N (a) 44,048 44,048 314 44,362 Translation differential (b) 33,386 33,386 168 33,554 Payments in shares (c) 1,265 1,265 1,265 Capital increase Restatements of treasury shares (d) 308 88 396 396 Cumulative actuarial gains and losses on employee benefits (g) 2,105 (2,872) (767) (767) Appropriation of N-1 earnings (37,321) 37321 Change in scope (203) (203) 203 Dividends distributed (7,437) (7,437) (7,437) Restatements of financial instruments (f) (8,217) (8,217) (14) (8,232) Various (e) (67) (67) (67) SHAREHOLDERS’ EQUITY AS AT DECEMBER 31, 2021 21,646 75,329 (19,480) 908,804 28,629 (8,595) 44,048 1,050,383 3,110 1,053,493 including total revenues and expenses posted for the period (a) + (b) + (c) + (d) + (e) + (f) + (g) 33,386 (11,090) 44,048 66,344 468 66,811 SHAREHOLDERS’ EQUITY AS AT JANUARY 1, 2022 21,646 75,329 (19,480) 908,804 28,629 (8,595) 44,048 1,050,383 3,110 1,053,493 Profit (loss) for the period N (a) 56,960 56,960 (231) 56,729 Translation differential (b) 15,432 15,432 (143) 15,289 Payments in shares (c) 1,354 1,354 1,354 Restatements of treasury shares (d) (655) (39) (694) (694) Cumulative actuarial gains and losses on employee benefits (g) 3,793 3,793 3,793 Appropriation of N-1 earnings 44,048 (44,048) Dividends distributed (15,418) (15,418) (15,418) Restatements of financial instruments (f) 1,204 1,204 35 1,238 Various (e) 2,643 2,643 2,643 SHAREHOLDERS’ EQUITY AS AT DECEMBER 31, 2022 21,646 75,329 (20,135) 941,394 44,061 (3,599) 56,960 1,115,656 2,770 1,118,426 including total revenues and expenses posted for the period (a) + (b) + (c) + (d) + (e) + (f) + (g) 15,432 4,996 56,960 77,388 (339) 77,048 CREATING VALUE 87 LISI – 2022 INTEGRATED REPORT