Orano - Annual Activity Report 2025 389 FINANCIAL STATEMENTS 6 Company financial statements – financial year ended December 31, 2025 6.3 Company financial statements – financial year ended December 31, 2025 Note: Tables are generally expressed in thousands of euros. Rounding may in some cases lead to differences in totals or in changes. Summary Balance sheet 390 Income statement 392 Notes to the annual financial statements 394 NOTE 1 Context of the year end statements and significant events of the period 394 1.1 Equity investments 394 1.2 Loan from the European Investment Bank (“EIB”) 394 1.3 Future of Reprocessing and Recycling beyond 2040 394 NOTE 2 Accounting policies and principles 394 2.1 Valuation of intangible and tangible fixed assets 395 2.2 Financial investments 395 2.3 Receivables and liabilities 395 2.4 Financial instruments 395 2.5 Non-trade current accounts 395 2.6 Marketable securities 396 2.7 Bonds 396 2.8 Provisions for contingencies and losses 396 2.9 Tax information 396 2.10 Information about the entity preparing the consolidated financial statements 396 NOTE 3 Changes in accounting policies 396 3.1 Impact of the change in accounting methods on the main items of the 2025 financial year 397 3.2 Presentation of the comparative column (financial year 2024) 397 3.3 Balance sheet and income statement for the financial year ended December 31, 2024 approved and published 398 NOTE 4 Events after the reporting period 402 NOTE 5 Notes to the statement of financial position 402 5.1 Gross values of intangible and tangible fixed assets 402 5.2 Depreciation, amortization of intangible and tangible fixed assets 403 5.3 Gross value of financial investments 404 5.4 Impairment of financial investments 405 5.5 Statement of receivables 405 5.6 Accrued income 406 5.7 Cash 407 5.8 Share structure 407 5.9 Equity 408 5.10 Provisions for contingencies and losses 409 5.11 Statement of liabilities 410 5.12 Accrued expenses 411 NOTE 6 Notes to the income statement 412 6.1 Current operating income 412 6.2 Net financial income (expense) 413 6.3 Income tax 413 NOTE 7 Additional information 415 7.1 Company exposure to market risk 415 7.2 Related parties 416 7.3 Off-balance-sheet commitments 417 7.4 Compensation of corporate officers 418 7.5 Disputes and contingent liabilities 418 7.6 Table of subsidiaries and associates 419
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