Audit Certificate for the Consolidated Non-Financial Report

Report on the Independent Audit of the Consolidated Non-Financial Report for the Fiscal Year 2024/25

Assurance Report by the Independent Auditor

We have conducted an audit to obtain limited assurance on the consolidated non-financial report of Energie AG Oberösterreich (the “Company”) for the fiscal year ending 30 September 2025.

Summary Assessment based on an Audit with Limited Assurance

Based on the audit procedures we performed and the evidence obtained, nothing has come to our attention that causes us to believe that the consolidated non-financial report is not, in all material respects, in accordance with the requirements of § 267a of the Austrian Commercial Code (UGB) (NaDiVeG).

Basis for the Summary Assessment

We conducted our audit with limited assurance in accordance with the legal provisions and relevant Austrian professional standards for other assurance engagements and supplementary statements, as well as with the International Standard on Assurance Engagements (ISAE 3000 (Revised)) applicable to such engagements. An engagement with limited assurance involves less extensive assurance procedures than an engagement with reasonable assurance, thereby resulting in a lower level of assurance.
Our responsibilities under these regulations and standards are further described in the section ‘Responsibilities of the Auditor of the Consolidated Non-Financial Report’ of our assurance report.

We are independent of the Company in accordance with the Austrian professional standards and Art. 22 ff. AP-RL, and we have fulfilled our other professional duties in accordance with these requirements.

Our audit firm is subject to the provisions of the KSW-PRL 2022, which essentially correspond to the requirements of ISQM 1, and applies a comprehensive quality management system, including documented policies and procedures to comply with ethical requirements, professional standards, and applicable legal and regulatory requirements.

We believe that the audit evidence we have obtained up to the date of the assurance report is sufficient and appropriate to provide a basis for our summary assessment as of that date.

Other information

The legal representatives are responsible for the other information. The other information comprises all information in the 2024/25 annual report of the Company, except for the consolidated non-financial report and our assurance report.

Our summary assessment of the consolidated non-financial report does not cover the other information and we will not express any form of assurance conclusion thereon. In connection with our audit of the consolidated non-financial report, our responsibility is to read the other information and, in doing so, consider whether it is materially inconsistent with the consolidated non-financial report or with our knowledge obtained during the engagement with limited assurance or otherwise appears to be materially misstated. If, based on the work we performed, we conclude that a material misstatement of the other information exists, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of the Legal Representatives and the Supervisory Board

The legal representatives are responsible for preparing a consolidated non-financial report, including developing and implementing the Materiality Assessment Process in accordance with applicable requirements and voluntarily applied standards. This responsibility includes

• identifying actual and potential impacts, risks, and opportunities related to sustainability aspects and assessing the materiality of these impacts, risks, and opportunities,
• preparing the consolidated non-financial report in compliance with the requirements of § 267a UGB (NaDiVeG),
• designing, implementing, and maintaining internal controls determined necessary by the legal representatives to enable the preparation of the consolidated non-financial report that is free from material misstatement, whether due to fraud or error.

This responsibility also includes selecting and applying appropriate methods for consolidated non-financial reporting and making assumptions and estimates about individual sustainability information, which are reasonable under the given circumstances.

The supervisory board is responsible for overseeing the Materiality Assessment Process and the preparation of the consolidated non-financial report.

Inherent limitations in the Preparation of the Consolidated Non-Financial Report

When reporting on future-oriented information, the group is required to prepare this future-oriented information based on disclosed assumptions about events that may occur in the future, as well as possible future actions of the group. Deviations are likely as expected events often do not occur as assumed.

Responsibilities of the Auditor of the Consolidated Non-Financial Report

Our objectives are to plan and conduct an audit to obtain limited assurance as to whether the consolidated non-financial report is free from material misstatement, whether due to fraud or error, in accordance with the requirements of § 267a UGB (NaDiVeG), and to issue a report that includes our summary assessment. Misstatements can result from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of intended users taken on the basis of the consolidated non-financial report.

Throughout the engagement with limited assurance, we exercise professional judgment and maintain professional skepticism.

Our responsibilities include

• performing risk-based procedures to identify and assess the risks of material misstatement in the consolidated non-financial report, whether due to fraud or error, and obtaining sufficient appropriate evidence to address those risks, but not for the purpose of expressing an opinion on the effectiveness of the group's internal controls, and
• developing and performing audit procedures related to information in the consolidated non-financial report, where material misstatements are likely. The risk of not detecting material misstatements resulting from fraud is higher than those resulting from errors, as fraudulent activities may involve collusion, forgery, intentional omissions, misleading representations, or the override of internal controls.

Summary of the work performed

An engagement with limited assurance involves performing procedures to obtain evidence about the consolidated non-financial report. The nature, timing, and extent of the procedures selected depend on professional judgment, including identifying information in the consolidated non-financial report where material misstatements could occur, whether due to fraud or error.

In performing our audit to obtain limited assurance regarding the consolidated non-financial report, we proceed as follows:

• We gain an understanding of the Company's procedures relevant to the preparation of the consolidated non-financial report.
• We assess whether all relevant information identified in the Materiality Assessment Process is included in the consolidated non-financial report.
• We conduct inquiries with relevant personnel and analytical audit procedures on selected information in the consolidated non-financial report.
• We perform sample-based outcome-oriented audit procedures on selected information in the consolidated non-financial report.
• We reconcile selected information in the consolidated non-financial report with corresponding information in the group financial reports and other sections of the group management report.
• We obtain evidence on the methods used to develop estimates and forward-looking information.

Limitation of liability and publication

The audit to obtain limited assurance of the consolidated non-financial report is a voluntary assurance engagement.

We issue this assurance report based on the engagement letter concluded with the Company, which also applies to third parties on the basis of the General Conditions of Contract for the Public Accounting Professions (AAB 2018). The AAB 2018 can be accessed online on the website of the Chamber of Tax Advisors and Auditors (under the section Berufsrecht / Mandatsverhältnis).

Concerning our responsibilities and liability arising from the engagement relationship, point 7 of the AAB 2018 applies. Consequently, our liability for slight negligence is excluded. In the case of gross negligence, the maximum liability for the Company and third parties is five times the received fee but is limited to a maximum of ten times the minimum insurance sum of the professional liability insurance according to § 11 Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017). This amount constitutes the maximum liability limit, applicable only once, even in the event of multiple claimants or grounds for claims. Compensation claims for damages is restricted to actual damage. We are liable for lost profits only in cases of intent or gross negligence, to the extent permitted by law. We are not liable for unforeseeable or atypical damages that we could not have anticipated.

The assurance report may only be disclosed to third parties in conjunction with the consolidated non-financial report and must be provided in its entirety and without any abridgement.

Responsible auditor

The auditor responsible for the audit of the Consolidated Non-Financial Report is Mag. Alfred Ripka.

Vienna

3 December 2025

Deloitte Audit Wirtschaftsprüfungs GmbH