Newlat Food S p A : Half Year Financial Report as at 30 June 2023

HALF-YEAR FINANCIAL REPORT

AT 30 JUNE 2023

Half-Year Financial Report at 30 June 2023 - Newlat Food

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Half-Year Financial Report at 30 June 2023 - Newlat Food

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Half-Year Financial Report at 30 June 2023 - Newlat Food

DIRECTORS' REPORT ON OPERATING PERFORMANCE

AT 30 JUNE 2023

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Half-Year Financial Report at 30 June 2023 - Newlat Food

Contents

BOARDS AND OFFICERS	10
Board of Directors	10
Board of Statutory Auditors	10
Remuneration and Appointments Committee	11
Control and Risks Committee	11
Related Party Transactions Committee	11
Financial Reporting Officer	11
Independent Auditing Firm	11
Corporate governance	14
Group Structure	18
HALF-YEAR FINANCIAL REPORT	21
Financial statements and explanatory notes	41
Consolidated statement of financial position	42
Consolidated income statement	43
Consolidated statement of other comprehensive income	43
Consolidated statement of changes in equity	44
Consolidated cash flow statement	45
Explanatory notes	46
Explanatory notes as at 30 June 2023	49
Scope of consolidation and goodwill	50
Consolidation criteria and methodology	50
Sectoral information	50
Acquisition EM FOODS SAS	52
Current assets	57
Shareholders' equity	60
Non-current liabilities	61
Current liabilities	62
Income statement	63
Earnings per share	63
Related party transactions	64
Disputes and potential liabilities	65
CERTIFICATION OF THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
PURSUANT TO ARTICLE 154-BIS OF ITALIAN LEGISLATIVE DECREE 58/98	66
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