Elica S.p.A. Via Ermanno Casoli, 2 60044 Fabriano (AN) - Italy Tel. +39 0732 6101 Fax +39 0732 610249 Certified e-mail elicaspa@sicurezzapostale.it SDI Code - Y1NM1XC COMPANIES REGISTER NO. AND TAX CODE AN 00096570429 SHARE CAPITAL EURO 12,644,560 FULLY PAID-IN AN ISO 9001 ISO 14001 ISO 45001 CERTIFIED COMPANY elica.com ELICA EXPANDS THE SCOPE OF ADVANCE PRICING AGREEMENTS WITH THE ITALIAN REVENUE AGENCY Following the finalisation of the agreements on the Group’s Mexican operations, the terms governing transactions with the Polish branch have also been defined, in support of the Group’s international development strategy Fabriano, September 16, 2026 – EMC Fime Srl, a company of the Elica Group, has signed a new advance pricing agreement on transfer pricing with the Italian Revenue Agency, pursuant to Article 31-ter of Presidential Decree 600/1973. The agreement, valid for the 2026-2030 period, sets out in advance the criteria for determining the prices applied to intercompany transactions between EMC Fime Srl and Elica Group Polska within the Motors Business Unit, helping to strengthen oversight of tax risk and alignment with international transfer pricing principles. This agreement represents the third advance pricing agreement concluded by the Group in 2026. Previously, the company had finalised an agreement relating to its operations in Mexico, covering respectively the relationship between Elica S.p.A. and its Mexican subsidiary Elicamex, and that between EMC Fime and the same subsidiary. With the signing of the new agreement, the main intercompany transactions between the Group’s Italian companies and its foreign subsidiaries in the Cooking and Motors Business Units are now covered by advance pricing agreements with the Italian Revenue Agency. This outcome reflects a constructive and ongoing dialogue with the Tax Authorities and consolidates a governance model based on transparency and the correct attribution of value. “This agreement will enable Elica to formalise the main intercompany transactions between the Group’s Italian companies and its foreign subsidiaries” said Emilio Silvi, Chief Financial Officer of Elica “A commitment that confirms the strength of our management strategy and reinforces tax certainty, transparency and the quality of governance in support of the Group’s international development”. Elica was assisted by KPMG throughout the process. IR Elica S.p.A.: Francesca Cocco Lerxi Consulting – Investor Relations Tel: +39 (0)732 610 4205 E-mail: investor-relations@elica.com Elica S.p.A.: Aliessandra Garbuglia PR & Brand Manager E-mail: a.garbuglia@elica.com Press Office: Havas PR Melissa Lovisetto M +39 334.6853262 melissa.lovisetto@havaspr.com Giulia Bertelli M +39 340.1453906 giulia.bertelli@havaspr.com
Elica S.p.A. Via Ermanno Casoli, 2 60044 Fabriano (AN) - Italy Tel. +39 0732 6101 Fax +39 0732 610249 Certified e-mail elicaspa@sicurezzapostale.it SDI Code - Y1NM1XC COMPANIES REGISTER NO. AND TAX CODE AN 00096570429 SHARE CAPITAL EURO 12,644,560 FULLY PAID-IN AN ISO 9001 ISO 14001 ISO 45001 CERTIFIED COMPANY elica.com *** Elica, Italian company standing at the forefront of cooking appliance production and design, a global leader in kitchen extraction systems with over 50 years of history. European major player in the production of electric motors for household appliances and heating boilers. Around 2500 staff employed in its Fabriano headquarters and in its seven production sites in Italy, Poland, Mexico and China: these are Elica's figures, successfully achieved under the constant guidance of the company President Francesco Casoli. Results driven by corporate values that have always inspired every single project, product and activity: design that meets aesthetics and performance for an extraordinary cooking experience, art destined as a model for creative processes and working methods, and innovation to support technological solutions capable of enhancing product functionality. .