Neodecortech S p A : Investor Presentation September 2023

INVESTOR PRESENTATION

September 2023

Decors and surfaces for sustainable living.

DISCLAIMER

This document has been prepared by Neodecortech S.p.A. ("NEODECORTECH") solely for use in connection with the presentation of the Company to potential investors and shareholders and may not be

used for any other purposes.

The information contained in this document has not been independently verified and no representation or warranty express or implied is made as to, and no reliance should be placed on the fairness, accuracy, completeness or correctness of the information or opinions contained herein.

Certain information contained in this presentation may contain forward - looking statements which involve risks and uncertainties and are subject to change. Actual results may differ materially from those contained in any forward-looking statement due to a number of significant risks and future events which are outside NEODECORTECH's control and cannot be estimated in advance such as the future economic environment and the actions of competitors and others involved on the market. These forward- looking state- ments speak only as at the date of this presentation.

NEODECORTECH cautions you that forward looking-statements are not guarantees of future performance and that its actual financial position, business strategy, plans and objectives of management for future operations may differ materially from those made in or suggested by the forward-looking statements contained in this presentation.

In addition, even if NEODECORTECH's financial position, business strategy, plans and objectives of management for future operations are consistent with the forward-looking statements contained in this presentation,

those results or developments may not be indicative of results or developments in future periods.

NEODECORTECH expressly disclaims any obligation or undertak- ing to

disseminate any updates or revisions to any forward-looking statements contained herein to reflect any change in NEODE- CORTECH expectations

with regard thereto or any change in events conditions or circumstances on which any such statement is based.

The information and opinions contained in this document are provided as

at the date of this presentation and are subject to change without notice. The recipient will be solely responsible for conducting its own assessment

of the information set out in this presentation and for any underlying business decision. NEODECORTECH has not made an independent evaluation or appraisal of its own shares, assets or liabilities (contingent or

otherwise).

None of NEODECORTECH, its shareholders, or any of their respec- tive affiliates, advisers or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this document or its contents or otherwise arising in connection with this

document.

The information contained in this presentation may constitute inside information pursuant to EU Regulation n. 596/2014, therefore the recipient undertakes to comply with the applicable regulations and, in particular, to not disclose them (i.e. by transmitting, circulating or publishing) in any

way.

By accepting this presentation, you acknowledge and agree to be bound by the foregoing limitations and restrictions.

Investor Presentation

INDEX

1. Company overview	4. ESG approach
At a glance	Circular economy
Group structure	2022 Group emissions
Vertical integration benefits	2023 carbon neutrality scope 1 + 2
Intercompany flows: economics	Fully commited ESG agenda
circular economy	Sustainable development goals
Industry structure
Strategic positiong
Wide and diversifed portfolio product
Experienced managmenent team
Key financial numbers
Sales mix: product & geography
Shareholders and market data
2. Economics & financials 2019 - 2022 and H1 2023	5. Appendix
Financial results	Income statement 2022 - 2021
Net sales	Income statement H1 2023 - H1 2022
Ebitda & ebitda margin	Balance sheet statement 2022 - 2021
Ebitda & ebitda margin without Bioenergia Guarcino	Balance sheet statement H1 2023 - FY 2022
Net income	Net financial position 2022 - 2021
Net working capital	Net financial position H1 2023 - H1 2022
2022 cash flow analysis	Certifications
H1 2023 cash flow analysis	Contacts
Consolidated debt maturity
Net financial position
3. Growth strategy

Investor Presentation

INDEX

1. Company overview	4. ESG approach
At a glance	Circular economy
Group structure	2022 Group emissions
Vertical integration benefits	2023 carbon neutrality scope 1 + 2
Intercompany flows: economics	Fully commited ESG agenda
circular economy	Sustainable development goals
Industry structure
Strategic positiong
Wide and diversifed portfolio product
Experienced managmenent team
Key financial numbers
Sales mix: product & geography
Shareholders and market data
2. Economics & financials 2019 - 2022 and H1 2023	5. Appendix
Financial results	Income statement 2022 - 2021
Net sales	Income statement H1 2023 - H1 2022
Ebitda & ebitda margin	Balance sheet statement 2022 - 2021
Ebitda & ebitda margin without Bioenergia Guarcino	Balance sheet statement H1 2023 - FY 2022
Net income	Net financial position 2022 - 2021
Net working capital	Net financial position H1 2023 - H1 2022
2022 cash flow analysis	Certifications
H1 2023 cash flow analysis	Contacts
Consolidated debt maturity
Net financial position
3. Growth strategy

1. Company overview

5

Neodecortech, a group 100% Made in Italy.

4 companies sharing the same vision and a clear industrial and ESG strategy:

Providing the interior design industry with high-end decors and surfaces enhanced by distinctive

Italian flair for a sustainable living