Christian Dior : Statutory auditor's report on the parent company financial statements

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Christian Dior European Company 30 Avenue Montaigne 75008 Paris STATUTORY AUDITORS' REPORT ON THE ANNUAL FINANCIAL STATEMENTS Year ended December 31, 2025 February 13, 2026 Christian Dior At the Annual General Meeting of the Christian Dior Company Opinion In fulfilment of the mission entrusted to us by the Shareholders' Meeting, we have audited the annual financial statements of Christian Dior for the year ended December 31, 2025 as attached to this report. We certify that the annual accounts are, in accordance with French accounting rules and principles, regular and fair and give a true and fair view of the result of operations for the past financial year as well as the financial situation and assets of the company at the end of that financial year. The above opinion is consistent with the content of our report to the Performance Audit Committee. Basis for the opinion Audit Repository We conducted our audit in accordance with the standards of professional practice applicable in France. We believe that the evidence we have gathered is sufficient and appropriate to base our opinion. Our responsibilities under these standards are set out in the "Statutory Auditors' responsibilities in relation to the audit of the annual financial statements" section of this report. Independence We carried out our audit mission in compliance with the rules of independence provided for by the Commercial Code and by the Code of Ethics of the Statutory Auditor profession over the period from January 1, 2025 to the date of issue of our report, and in particular we did not provide services prohibited by Article 5, paragraph 1 of Regulation (EU) No 537/2014. Observation Without calling into question the opinion expressed above, we draw your attention to the impact of the first application of ANC Regulation No. 2022-06 set out in note 2.1 of the notes to the annual accounts . Rationale for Assessments - Key Audit Matters Pursuant to the provisions of Articles L.821-53 and R.821-180 of the French Commercial Code relating to the justification of our assessments, we must bring to your attention the key points of the audit relating to the risks of material misstatement which, in our professional judgment, were the most important for the audit of the annual financial statements for the financial year, as well as the responses we have provided to these risks. We determined that there were no key audit issues to communicate in our report. Specific checks We have also carried out, in accordance with the standards of professional practice applicable in France, the specific verifications provided for by the legal and regulatory texts. Information provided in the annual report and other documents on the financial position and annual accounts addressed to shareholders. We have no comments to make on the fairness and consistency with the annual accounts of the information provided in the Management Report of the Board of Directors and in the other documents on the financial position and the annual accounts addressed to shareholders. We certify the sincerity and consistency with the annual accounts of the information relating to payment terms mentioned in Article D.441-6 of the Commercial Code. Corporate governance information We certify the existence, in the Board of Directors' report on corporate governance, of the information required by Articles L.225-37-4, L. 22-10-10 and L.22-10-9 of the French Commercial Code. Regarding the information provided pursuant to the provisions of Article L.22-10-9 of the French Commercial Code on the remuneration and benefits paid or awarded to the corporate officers as well as on the commitments made in their favor, we have verified their concordance with the financial statements or with the data used to establish these accounts and, where applicable, with the elements collected by your company from the companies controlled by it that are included in the scope of consolidation. On the basis of this work, we attest to the accuracy and sincerity of this information. Regarding the information relating to the elements that your company has considered likely to have an impact in the event of a takeover bid or exchange, provided pursuant to the provisions of Article L.22-10-11 of the French Commercial Code, we have verified its compliance with the documents from which it is derived and which have been communicated to us. On the basis of this work, we have no comments to make on this information. Other information In accordance with the law, we have ensured that the various information relating to the acquisition of shareholdings and control and the identity of the holders of the capital or voting rights has been communicated to you in the management report. Other verifications or information provided for by legal and regulatory texts Format for the presentation of the annual accounts to be included in the annual financial report In accordance with the standard of professional practice on the due diligence of the Statutory Auditor relating to the annual and consolidated financial statements presented in accordance with the single European electronic reporting format, we have also verified compliance with this format defined by European Delegated Regulation No. 2019/815 of 17 December 2018 in the presentation of the annual accounts intended to be included in the annual financial report referred to in I of Article L.451-1-2 of the Code established under the responsibility of the Chief Financial Officer, member of the Executive Committee, by delegation of the Chairman and Chief Executive Officer. On the basis of our work, we conclude that the presentation of the annual accounts to be included in the Annual Financial Report complies in all material respects the European single electronic reporting format. It is not up to us to verify that the annual accounts that will actually be included by your company in the annual financial report filed with the AMF correspond to those on which we carried out our work. Appointment of Statutory Auditors We were appointed Statutory Auditors of Christian Dior by the Annual General Meeting of April 21, 2022 for Deloitte & Associés and by that of April 17, 2025 for BDO. As of December 31, 2025, Deloitte & Associés was in the 4th year of its uninterrupted assignment and BDO in the 1st year. Responsibilities of management and corporate governance in relation to the annual financial statements It is the responsibility of the Management to prepare annual financial statements presenting a true and fair view in accordance with French accounting rules and principles and to put in place the internal control that it deems necessary for the preparation of annual financial statements that do not contain material misstatements, whether due to fraud or error. When preparing the annual financial statements, it is the responsibility of the Management to assess the company's ability to continue as a going concern, to present in the accounts, where appropriate, the necessary information relating to going concern and to apply the going concern accounting policy, unless it is planned to liquidate the company or cease operations. The Performance Audit Committee is responsible for monitoring the financial reporting process and monitoring the effectiveness of the internal control and risk management systems, as well as internal audit where applicable, with respect to the procedures relating to the preparation and processing of accounting and financial information. The annual accounts were approved by the Board of Directors. Statutory Auditors' responsibilities relating to the audit of the annual financial statements Audit objective and approach It is up to us to draw up a report on the annual accounts. Our objective is to obtain reasonable assurance as to whether the annual financial statements as a whole are free from material misstatement. Reasonable assurance is a high level of assurance, but does not guarantee that an audit conducted in accordance with the standards of professional practice will consistently detect material misstatement. Misstatements may result from fraud or error and are considered material where they can reasonably be expected to influence, individually or in aggregate, the economic decisions that users of the accounts make based on the accounts. As specified by Article L.821-55 of the French Commercial Code, our mission of certifying the accounts does not consist in guaranteeing the viability or quality of the management of your company. In the context of an audit carried out in accordance with the standards of professional practice applicable in France, the External Auditor exercises his professional judgment throughout this audit. In addition: It identifies and assesses the risks of material misstatement of the annual accounts, whether due to fraud or error, defines and implements audit procedures to address those risks, and collects such information as it considers sufficient and appropriate to form the basis of its opinion. The risk of non-detection of a material misstatement resulting from fraud is higher than that of a material misstatement resulting from an error, as fraud may involve collusion, falsification, wilful omissions, misrepresentation, or circumvention of internal control; it is aware of the internal control relevant to the audit in order to define audit procedures that are appropriate in the circumstances, and not for the purpose of expressing an opinion on the effectiveness of internal control; it assesses the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by management, as well as the related information provided in the annual financial statements; It assesses the appropriateness of management's application of the going concern accounting policy and, depending on the information collected, the existence or absence of a material uncertainty related to events or circumstances that may affect the Company's ability to continue as a going concern. This assessment is based on the information collected up to the date of its report, bearing in mind, however, that subsequent circumstances or events could jeopardise going concern. If it concludes that there is a material uncertainty, it draws the attention of the readers of its report to the information provided in the annual accounts about this uncertainty or, if this information is not provided or is not relevant, it makes a qualified certification or a refusal to certify; It assesses the overall presentation of the annual financial statements and assesses whether the annual financial statements reflect the underlying transactions and events in such a way as to give a true and fair view. Report to the Performance Audit Committee We submit a report to the Performance Audit Committee that includes the scope of the audit work and the work programme implemented, as well as the conclusions of our work. We also bring to its attention, where applicable, any significant weaknesses in internal control that we have identified with regard to the procedures relating to the preparation and processing of accounting and financial information. The items disclosed in the report to the Performance Audit Committee include the risks of material misstatement, which we consider to have been most significant for the audit of the annual financial statements for the year and are therefore the key audit matters that we are required to describe in this report. We also provide the Performance Audit Committee with the declaration provided for in Article 6 of Regulation (EU) No. 537-2014 confirming our independence, within the meaning of the rules applicable in France as set out in particular by Articles L.821-27 to L.821-34 of the French Commercial Code and in the Code of Ethics of the Statutory Auditor profession. Where appropriate, we discuss with the Audit Committee the performance of the risks to our independence and the safeguards applied. Paris and Paris-La Défense, February 13, 2026 The Statutory Auditors Deloitte & Associés Guillaume TROUSSICOT BDO Paris Sébastien HAAS

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