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Christian Dior : Statutory Auditors’ report on the authorization to grant share subscription or purchase options
Christian Dior : Statutory Auditors’ report on the authorization to grant share subscription or purchase
About this update from Christian Dior Se
Christian Dior Societas Europaea (SE) 30 avenue Montaigne 75008 Paris (France) Statutory Auditors' report on the authorization to grant share subscription or purchase options Combined Shareholders' Meeting of April 23, 2026 - Twenty-third resolution BDO Paris 43-47 Avenue de la Grande Armée 75116 Paris (France) SAS with share capital of €3,000,000 B 480 307 131 00056 R.C.S Paris Statutory Auditors registered with the Compagnie Régionale de Paris DELOITTE & ASSOCIES 6 place de la Pyramide 92908 Paris-La Défense Cedex SAS with share capital of €2,201,424 RCS 572 028 041 Nanterre Statutory Auditors registered with the Compagnie Régionale de Versailles et du Centre Christian Dior Societas Europaea (SE) 30 avenue Montaigne 75008 Paris (France) Statutory Auditors' report on the authorization to grant share subscription or purchase options Combined Shareholders' Meeting of April 23, 2026 - Twenty-third resolution To the Shareholders' Meeting of Christian Dior SE, In our capacity as Statutory Auditors of your Company (the "Company"), and pursuant to the engagement provided for in Articles L. 225-177 and R. 225-144 of the French Commercial Code ( Code de commerce ), we hereby report to you on the authorization to grant share subscription or purchase options to employees and/or senior executive officers of the Company or of affiliated companies, within the meaning of Article L. 225-180 of the French Commercial Code, or to certain categories thereof, a transaction on which you are asked to vote. The total number of options granted pursuant to this authorization may not confer the right to a number of shares representing more than 1% of your Company's share capital as of the date of this Meeting, it being specified that (i) the amount of the share capital increase that may result from the exercise of options to subscribe for newly issued shares will count toward the overall limit of 120 million euros set forth in the twenty-seventh resolution of this Meeting and (ii) the total number of share subscription or purchase options granted to senior executive officers under this resolution may not exceed 15% of the total number of share subscription or purchase options granted by the Board of Directors in the course of that same fiscal year. Based on its report, your Board of Directors recommends that you authorize it, for a period of 26 months from the date of this Shareholders' Meeting, to grant share subscription or purchase options. It is the responsibility of the Board of Directors to prepare a report on the reasons for granting share subscription or purchase options and the proposed procedures for determining the subscription or purchase price. Our role is to express an opinion on the proposed procedures for determining the share subscription or purchase price. We performed those procedures which we deemed necessary in compliance with professional guidance issued by the French National Institute of Statutory Auditors ( Compagnie Nationale des Commissaires aux Comptes ) relating to this type of engagement. These procedures consisted in verifying, in particular, that the methods proposed for determining the share subscription or purchase price are specified in the Board of Directors' report and that they comply with applicable laws and regulations. We have no matters to report on the proposed procedures for determining the share subscription or purchase price. Paris and Paris-La Défense, March 16, 2026 The Statutory Auditors French original signed by BDO Paris Sébastien Haas Deloitte C Associés Guillaume Troussicot This is a free translation into English of a report issued in French and is provided solely for the convenience of English-speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France. 3 | CHRISTIAN DIOR | Statutory Auditors' report on the authorization to grant share subscription or purchase options | Combined Shareholders' Meeting of April 23, 2026 - Twenty-third resolution