Orano - Annual Activity Report 2025 414 6 FINANCIAL STATEMENTS Company financial statements – financial year ended December 31, 2025 Orano SA, which is the only company liable for the tax due on all of the consolidated group’s profit (loss), has assessed the future income tax expense for which it would be liable in the event of a return to profit of subsidiaries whose previous tax losses have already been included in the overall profit (loss). The risk was valued at 104,118 thousand euros at December 31, 2025. In accordance with current accounting standards, this risk is not covered by a provision in the statement of financial position. Underlying tax position As the Company does not recognize deferred taxes in the separate financial statements, information is provided on the future effects of corporate income tax arising from differences between the tax regime and the accounting treatment of income and expenses. (in thousands of euros) Notes 2025 2024 BASIS FOR INCREASE IN FUTURE TAX LIABILITIES Tax-driven provisions – – Investment subsidies – – Negative valuation difference on financial assets earmarked for end-oflifecycle operations – – Currency translation adjustments – – Other prepaid expenses – – Long-term capital gains deferred from taxation – – TOTAL BASIS FOR INCREASE IN FUTURE TAX LIABILITY – – TOTAL FUTURE TAX LIABILITIES (1) – – BASIS OF FUTURE TAX LIABILITY RELIEF Amortization of software – – Potential losses on long-term contracts – – Provisions for retirement and similar benefits 152 140 Provisions for contingencies and losses 42,786 38,216 Asset impairment – – Accrued expenses 320 296 Positive valuation differences on financial assets earmarked for end-oflifecycle operations – – Currency translation adjustments – – Other income taxed in advance 15,161 8,106 Tax loss carryforwards integration period 492,055 462,798 Tax loss carryforwards outside the integration period – – TOTAL BASIS DEFERRED TAX LIABILITY RELIEF 550,474 509,556 TOTAL FUTURE TAX ASSETS (1) 142,160 131,593 NET TAX POSITION (142,160) (131,593) (1) Tax rate 25.83% 25.83% O/w standard corporate income tax rate 25.00% 25.00% Social security contribution on tax 3.30% 3.30%
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