PROFILE COMMERCIAL AND INDUSTRIAL INFORMATICS SOCIETE ANONYME Annual Financial Report 2025 In accordance with the International Financial Reporting Standards (IFRS) and pursuant to Law 3556/2007, as currently in force PROFILE SYSTEMS & SOFTWARE SA General Commercial Registry (GEMI) No.: 122141660000 NEA SMYRNI ΑΤΤΙCA (SYGROU AVENUE 199) It is hereby certified that the present Annual Financial Statements concerning the period 1/1/2025- 31/12/2025, is the one unanimously approved by the Board of Directors of the société anonyme under th the name “PROFILE COMMERCIAL AND INDUSTRIAL INFORMATICS S.A.” at its meeting of March 30 2026 and has been posted on the internet at the legally registered electronic address in the General Commercial Registry (G.E.MI.), www.profilesw.com, where it will remain available to the investing public for a period of at least ten (10) years from the date of its drafting and publication. (TRANSLATED FROM THE GREEK ORIGINAL) 109

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) ANNUAL MANAGEMENT REPORT OF THE BOARD OF DIRECTORS FOR THE PERIOD 1/1/2025-31/12/2025 The present Annual Management Report of the Board of Directors of the Company “PROFILE COMMERCIAL AND INDUSTRIAL INFORMATICS SOCIETE ANONYME”, which follows, (hereinafter called for short “Report” or “Annual Report”) refers to the financial year 2025 (01.01.2025 – 31.12.2025), has been prepared in compliance with the relevant provisions of l. 4548/2018 (GG A’ 104/13.06.2018), and l. 3556/2007 (GG A’ 91/30.04.2007) and particularly its article 4, as well as the delegated thereby implementing decisions of the BoD of the Capital Market Commission. The Consolidated and Corporate Financial Statements have been prepared for the financial year 2025 in accordance with the International Financial Reporting Standards (IFRS), as adopted by the European Union. The present Report contains, in a concise yet clear, substantive, complete and comprehensive manner, all the significant individual sections required under the applicable regulatory framework, and presents in a clear and accurate way all legally necessary information, in order to provide a substantial and well- founded update on the activity during the relevant reporting period of the société anonyme under the name “PROFILE COMMERCIAL AND INDUSTRIAL INFORMATICS S.A.” (hereinafter in this Report referred to for the sake of brevity as the “Company” or “PROFILE” or “Parent Company”), as well as of the PROFILE Group, which, in addition to PROFILE, also includes the affiliated companies that are set out in detail below: In particular, the PROFILE Group includes, in addition to the parent Company (the Issuer), the following affiliated companies: ✓ “GLOBALSOFT DEVELOPMENT AND MARKETING OF SOFTWARE AND COMPUTING SYSTEMS MATERIAL SOCIETE ANONYME”, with registered office in Nea Smyrni, Attica, in which the Company participates with 97.09%; ✓ “PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD”, with registered office in Cyprus, in which the Parent Company participates with 100%; ✓ “COMPUTER INTERNATIONAL FRANCHISE LIMITED LIABILITY COMPANY”, with registered office in Nea Smyrni, Attica, in which the Company participates with 50.18%; In relation to the said Limited Liability Company it is noted that by virtue of notarial deed under number 5055/01.07.2008 of the Athens Notary Public Haricleia Serveta-Phili, it has been dissolved and is currently under liquidation, which has not been yet concluded; ✓ “PROFILE SOFTWARE (UK) LTD”, with registered office in the United Kingdom, in which the above Cypriot subsidiary participates with 100%; ✓ “PROFILE DIGITAL RECORDING, STORAGE AND RELEASE OF MINUTES OF COURT MEETINGS SOCIETE ANONYME”, with registered office in Nea Smyrni, Attica, in which the Company participates with 100%; ✓ “LOGIN S.A.”, with registered office in France, in which PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD participates with 99.92% and PROFILE SOFTWARE (UK) LTD with 0.08%; ✓ “PROFILE TECHNOLOGIES COMMERCIAL AND INDUSTRIAL COMPANY SINGLE MEMBER SOCIETE ANONYME”, with registered office in Thessaloniki, in which the Company participates with 100%; 3

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) PROFILE's Registry is a highly efficient and widely adopted solution for the comprehensive management and monitoring of shareholder registries in multi-shareholder companies. It offers a user-friendly interface, high-speed data processing, and a complete set of tools, enabling effective implementation and adaptability to the specific requirements of each organization. Furthermore, Profile Vote is an innovative digital voting system designed to fully meet the advanced requirements of modern corporations. Profile Group also undertakes significant projects in the Public Sector, having made a substantial contribution to its digital transformation. In particular, and indicatively, the Group is successfully delivering a number of major projects, including the RES Integrated Information System (RES IIS) for the Ministry of Energy, Web Services for the Information Society S.A., the e-School platform for the Ministry of Education, the digitization of asylum files for the Ministry of Migration, the digitization of Mortgage Registry offices for the Hellenic Cadastre, the digitization of archives for the Ministry of Justice, the digitization of patient records for the Ministry of Health, the digitization of EOPPEP for the Ministry of Education, the expansion of the Individual Accounts Information System (OPSAL-EP) of the Auxiliary Funded Pension Insurance Fund (TEKA), the digitization of urban planning archives for municipalities, and the transcription of court proceedings for the Ministry of Justice. At the same time, the Company monitors continuously the projects announced by the various organizations and bodies of the public sector in order to participate in projects of interest, either through a company of the PROFILE Group or as a member of an Association of Companies. In addition, PROFILE Group solutions are developed in cloud technologies in accordance with international security standards. PROFILE is ISO certified. Its solutions utilize artificial intelligence (AI) tools to fully meet the evolving needs of the market. In addition, Profile Technologies S.A. will focus on developing new features primarily related to financial software, with cutting-edge technologies, adopting the latest developments in artificial intelligence (AI), machine learning (ML), robotic process automation (RPA) and blockchain, and will also invest in Augmented Reality (AR) for investment management and banking. It will also undertake part of the PROFILE Group’s development work carried out to date in Europe (Athens- Paris- Stockholm- Oslo- London- Dubai- Nicosia) as well as in Asia (India), thus allowing the other parts of the Company to focus on further specialization and project implementation. Thessaloniki is developing into one of the cities in Greece that bring out technology companies by attracting and offering unique development opportunities for new developers. Profile Technologies S.A. has attracted experienced and talented professionals from Northern Greece, computer scientists in the fields of research, as well as graduates of the universities of the region, thus enhancing the professional development of the local community. PROFILE Group also provides a range of services to its customers to fully meet their needs, from the beginning of a project to their training, in order to make full use of the available solutions and products. Implementation services cover: Project Planning and Implementation, Setup and Adaptation Services, Consulting services and Education. Furthermore, PROFILE provides reliable professional services for the effective implementation of each of its projects, with a range of services even after implementation for its international clientele such as Customer Support, Technical Support and Consulting Services. PROFILE's Customer Support department 6

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) Enterprises” of the National Recovery and Resilience Plan “Greece 2.0”, implemented by Information Society S.A. 2. Annual Ordinary General Meeting of the Company's shareholders On May 29, 2025, the Annual Ordinary General Meeting of the Company’s shareholders was held at the Company’s registered offices (199 Syngrou Avenue). Shareholders representing 15,849,412 common, registered shares, corresponding to an equal number of voting rights, i.e. a quorum of 64.96% of the total 24,400,231 shares and voting rights of the Company, were present either in person or by proxy. (The 345,703 treasury shares held by the Company on the record date were not included in the calculation). The Annual Ordinary General Meeting of the Company’s shareholders adopted the following resolutions on the items of the agenda: st 1 Item The Annual General Meeting unanimously approved the Annual Financial Statements (both corporate and consolidated) for the financial year 2024 (01.01.2024-31.12.2024), as well as the Annual Financial Report for the said year. The report was prepared in accordance with the requirements of the applicable regulatory framework and published on the Company’s official website address (http://www.profilesw.com), which is legally registered on G.E.MI.. It was also submitted to the website of the regulated market on which the Company’s shares are traded (http://www.athexgroup.gr), as well as to the Hellenic Capital Market Commission. nd 2 Item It unanimously approved the Annual Management Report of the Board of Directors, which is fully included in the Minutes of the Company’s Board of Directors dated March 26th, 2025, as well as the Report dated 26.03.2025 of the Independent Certified Public Accountant, Mr. Konstantinos Makris (SOEL Reg. No. 26771), regarding the Annual Financial Statements pertaining to the financial year 2024. rd 3 Item In accordance with the provisions of Article 44, paragraph 1, case (i) of Law 4449/2017, as in force following its amendment by Article 74, paragraph 4 of Law 4706/2020, the Annual Report on the Activities of the Audit Committee for the financial year 2024 (01.01.2024-31.12.2024) was submitted to the body of shareholders and read out, with the purpose of providing full, adequate and thorough information to the shareholders regarding the work of the Committee during said financial year. th 4 Item It unanimously approved the appropriation (distribution) of the results of the financial year ended 31.12.2024 and, in particular, approved the distribution (payment) to the Company’s shareholders of a dividend totaling €1,600,000.00 (gross amount), i.e. €0.064657 per share (gross amount), from which a 5% withholding tax is deducted, and therefore the total net dividend payable amounts to €0.061424 per share. Beneficiaries of the said dividend were determined to be the Company’s shareholders registered in the records of the Dematerialized Securities System (DSS) on Wednesday, July 2nd, 2025 (record date). The ex-dividend date for the financial year 2024 dividend was set for Tuesday, July 1st, 2025, in accordance with Article 5.2 of the Athens Stock Exchange Regulation. Payment of the dividend commenced on Tuesday, July 8th, 2025 and was effected through the credit institution under the corporate name “NATIONAL BANK OF GREECE S.A.”, in accordance with the procedure prescribed by the applicable Athens Exchange Regulation. 13

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 19 corporate actions, regulatory compliance, and reporting, featuring automated transaction recording, alerts, and secure data access, thereby enhancing transparency and operational efficiency. Furthermore, Profile, in collaboration with EY Greece, delivered to the Ministry of Environment and Energy the RELIS system, a unified digital platform for the licensing of renewable energy (RES), high- efficiency cogeneration (CHP), and energy storage projects. The system enables electronic submission and tracking of applications, digital opinions and decisions, as well as interoperability with public sector information systems, reducing bureaucracy and enhancing transparency and processing speed. 9. Significant International Distinctions The Profile Group received significant distinctions during the financial year 2025 from analysts and major industry bodies, concerning the specialization of its products and their functionality. The most important awards during the financial year 2025 include: • 2025 Gartner® Market Guide for Core Banking Systems in Europe report • 2025 Gartner® Market Guide for Core Banking Systems in MEA report • Magic Quadrant Retail Core Banking Systems Europe • IBS Market Reports (Core Banking, Digital Banking, Wealth Management and Private Banking, Treasury and Capital Markets, Risk Management) • IBSi Sales League Table (SLT) 2025 | Investment & Fund Management • WealthTech100 report | Most Innovative Companies 2025 • AI & Data Awards 2025 | Best Generative AI Solution • AI & Data Awards 2025 | Best Natural Language Processing Solution • Celent Retail Digital Banking Platforms - EMEA Edition - Noteworthy Solution • Celent Retail Digital Banking Platforms - Latin America Edition - Noteworthy Solution • Banking Tech Awards 2025 | Finalist στην κατηγορία Best Digital Solution Provider – Banking Tech • Banking Tech Awards 2025 | Finalist στην κατηγορία Best Digital Solution Provider – WealthTech • BITE Awards 2025 | Best Project/Initiative by Public Organisation for the implementation of the myTEKA digital application • FF Awards | Finalist στην κατηγορία Wealth Management • MEA Finance Awards 2025 | Best Digital Banking Innovation Provider • Global FinTech Innovation Awards 2025 | Best-in-Class Wealth & Private Banking Platform More information on the Group's international distinctions is available on the Company's website: https://www.profilesw.com/el/news.php 10. Event Organization and Participation The Profile Group participated in major financial industry events, promoting digital transformation through innovative solutions, both domestically and internationally.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 20 Specifically, the Group participated as a Sponsor in the “12th Banking Forum & FinTech EXPO 2025” held in Nicosia, Cyprus. At the conference, hosted under the theme “Beyond Banking: The Evolution of Finance,” the Profile Group presented its full portfolio of Banking and Investment Management software solutions, including its new pioneering artificial intelligence solution, AI.Adaptive, along with the recent introduction of the innovative Document Intelligence solution, which transforms document processing for organizations worldwide. Subsequently, the Group participated as a Sponsor at the 8th InsurTech Conference 2025, held on January 29th in Athens. During the conference, a Group executive took part in the panel discussion “Shaping the Future of Insurance: Smart Products, Sustainability, and Strategic Partnerships,” presenting on the topic “From Claims to Customer Service: AI Transformation in Insurance.” The presentation successfully showcased to the audience the ways in which Artificial Intelligence (AI) is revolutionizing the insurance sector, highlighting cutting-edge AI-driven innovations and applications. In addition, Profile Centevo, a subsidiary of the Profile Group, participated as a sponsor in “Fondmarknadsdagen 2025,” held on January 30th in Stockholm, Sweden. This annual event brings together investment industry executives and renowned speakers, offering the opportunity for exchange of views and networking with executives from banks, as well as fund, pension, and capital market firms. The Group then participated in the “15th Top Level Meeting” held on February 11th at a central hotel in Athens. This event constitutes the annual institutional meeting of political leadership, government and institutional officials directly responsible for the planning, tendering, implementation and productive operation of ICT projects, under the theme: “Digital Projects of the RRF: From Assignment to Productive Operation.” Group executives exchanged views with key government and institutional representatives on a series of parameters affecting ICT project implementation. Furthermore, the Group participated in “Fondsdagen 2025,” held on March 27th in Oslo, Norway, a traditional annual conference at which the company presented the upgraded solutions of the Centevo Suite, covering a wide range of Asset Management, Fund Management, Portfolio Management, Pension Funds and Family Offices needs, enabling businesses to grow efficiently in a structured and automated manner. Subsequently, Profile Centevo took part in “Baltic FinTech Days 2025,” held on April 2-3 in Vilnius, Lithuania. The event examined the rise of cognitive finance through AI-based wealth management. Company executives had the opportunity to gain insights into new trends and exchange views on the future of the sector with executives from the local and international markets. The Profile Group was a key supporter of the “10th Delphi Economic Forum,” held in Delphi between April 9th and 12th. During the conference, Group executives actively participated in high-level discussions, sharing insights on recent developments and emerging trends within the banking industry, while also engaging in discussions with government representatives on the ways digital transformation is reshaping the landscape of the Greek public sector. In addition, the Group participated in “TSAM London,” held on April 13th in London, United Kingdom. This event is the focal point of Wealth Management, representing the largest gathering of industry executives from across the UK. Profile Group executives were updated on trends and developments in

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 21 the sector, while also having the opportunity to converse and exchange views with international industry executives. Profile Centevo also participated in “Di Bank 2025,” held on May 6–7 in Stockholm, Sweden. This premier industry event was held for the 16th consecutive year and brought together decision-makers from across the banking sector. Company executives presented Group’s rich portfolio of solutions, which cover a wide range of financial institution needs and can be adapted even to their most complex and demanding requirements. Moreover, Profile Centevo executives attended the “Nordic FinTech Summit 2025,” held on May 15th in Helsinki, Finland, where they had the opportunity to interact with executives from leading financial institutions, fintech companies and regulatory authorities, to discuss the most pressing topics and share practical experiences in the rapidly evolving financial sector. Furthermore, the Group participated in the “Athens AI Summit 2025,” held on June 5th in Athens. The conference, entitled “Artificial Intelligence: The Next Day of ICT,” brought together representatives from the public and private sectors, academia and research centers. Profile Group executives had the opportunity to exchange views with prominent industry leaders regarding the adoption and application of AI technologies in Greece and internationally. Subsequently, the Group participated in the “3rd Private Wealth Management Conference 2025,” held on June 5th in Athens under the auspices of the Hellenic CFA Society. Group executives exchanged views with the financial and investment community, aiming at a holistic approach to issues in combination with the factors shaping investor decisions. In addition, the Group participated in the “9th Payments 360° Conference 2025,” held on June 11th at the Athens Concert Hall. This event is the central meeting point of the digital payments community. Profile Group executives were informed about the latest developments reshaping the landscape of real- time transactions in a new era of flexibility and cybersecurity. The first half of the year concluded with sponsorship of the “Wealth Transformation Summit,” held in London, United Kingdom. A Profile Group executive participated in the panel titled “Gen AI in Action: Integrating for Efficiency and Insight in Wealth Management,” presenting the ways in which GenAI is revolutionizing the Wealth Management sector, exploring innovations using artificial intelligence that are fully transforming the landscape of banking and wealth management. The executive also joined a roundtable discussion titled “From Challenger Banks to Super Apps - Who is Leading Digital Banking?” sharing views on how digital innovation is reshaping Wealth Management and the strategic role banks are called upon to play in order to meet evolving customer expectations. Profile Software participated as a principal sponsor at the HAT Summit 2025 in Athens, a benchmark event for the Treasury and CFO community. The conference highlighted the transformation of treasury into a strategic pillar for liquidity management, risk management, and resilience, with a focus on best practices and technological applications that enhance automation and decision-making. Furthermore, Profile Group participated as a Key Sponsor at the Middle East Banking Innovation Summit (MEBIS) 2025 in Dubai. The event brought together senior banking executives from the wider region and serves as a reference point for developments reshaping the banking sector. The agenda

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 22 focused on themes such as embedded finance, real-time payments, Artificial Intelligence, open banking, data analytics, and digital security, with particular emphasis on customer experience and operational efficiency. Profile also maintained a strategic presence at Sibos 2025 in Frankfurt, a leading global forum for the banking and fintech community. Group executives held targeted meetings with existing and prospective clients, as well as partners, showcasing banking and investment solutions and contributing to discussions on Agentic AI in banking, with emphasis on secure adoption, governance, and operational efficiency. In addition, during a fireside chat, key prerequisites for leveraging Agentic AI in high-demand environments were presented, focusing on agent-ready architecture, auditability, and responsible deployment in critical banking workflows. At the Risk Management and Compliance Conference organized by Boussias Events - an annual benchmark for the greek banking community - the increasing complexity of risks and the evolving regulatory landscape were highlighted. The agenda addressed key regulatory frameworks such as DORA, MiCA, NIS2, and Basel IV, as well as the role of technology in enhancing resilience and supervisory effectiveness. In addition, Profile participated as a Gold Sponsor at Finance Malta 2025, a leading financial services event in Malta. Group executives conducted targeted meetings with existing and prospective clients, as well as advisory firms, presenting the company’s fintech portfolio across Core and Digital Banking, Payments and Embedded Finance, Wealth Management, Treasury, and Risk Management - with particular emphasis on Basel IV - as well as Agentic AI. The event’s agenda focused on developments in asset and fund management, embedded finance, and the adoption of Agentic AI, highlighting practical approaches to operational efficiency and scalability. Moreover, Profile Group participated in the ATHEX Mid Cap Conference 2025, the institutional forum organized by the Athens Exchange for listed companies and institutional investors. During the event, Profile executives held meetings with investors and provided updates on the Group’s performance and strategic priorities, within a framework that enhances visibility and engagement with the investment community. Profile also participated as a Gold Sponsor at the 15 th e-Government Forum in Athens, a key event for the digital transformation of the public sector. The conference focused on the role of Artificial Intelligence in digital governance and its contribution to efficiency, transparency, and improved citizen services. As part of the event, Apostolos Kritikopoulos, Group CTO of Profile, participated in the panel discussion titled “AI, Technological Trends and Innovation in e-Government”. The Nordic Banking Forum 2025 in Helsinki served as a reference point for the transition from risk management to resilient growth in an environment of increased volatility and cyber threats. The event brought together banking executives from the Nordic and Baltic regions, focusing on resilience strategies, risk management, and adaptation to evolving conditions. Finally, Profile Software participated as a Gold Sponsor at the Digital Economy Forum 2025: From Vision to Impact, for the fifth consecutive year- one of the leading events for the digital economy in Greece, held under the auspices of SEPE. The agenda focused on practical applications of Artificial Intelligence, the role of Greece as a digital hub in Southeast Europe, and the acceleration of digital transformation

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 23 across both the public and private sectors. During the conference, Apostolos Kritikopoulos, Group CTO of Profile, presented the AI.Adaptive platform, highlighting how Agentic AI can be integrated into critical core banking, investment, and regulatory compliance processes, enhancing efficiency and innovation in digital services. 11. Corporate Social Responsibility (CSR) Actions The Profile Group, with continuous and selfless social contribution, actively supported, within the framework of its Corporate Social Responsibility (CSR) program, The Smile of the Child, through two (2) monetary donations, strengthening the valuable work of the Organization for the protection and well- being of children in Greece. The donations were made with the aim of covering operational needs and ensuring the continuation of child support programs. Moreover, within the Group’s strategy for social contribution and sustainable development, supported initiatives that promote education, employability, and equal access to opportunities in the technology sector. In particular, Profile actively participated in its collaboration with the Coding Factory of the Athens University of Economics and Business, contributing to bridging education with technological advancement and supporting the professional development of emerging talent in the fintech sector. Furthermore, through its collaboration with Women in Tech® Greece, the Group actively supported diversity and inclusion by promoting targeted employment opportunities and fostering greater participation of women in technology roles. 12. Significant Announcements Profile Group completed two strategic acquisitions in January 2026, further strengthening its footprint and expanding the scope of its capabilities. In particular, the Group finalized the acquisition of an 87.23% majority stake in Algosystems S.A., enhancing its portfolio of cybersecurity services and ICT support for financial institutions, enterprises, and public sector organizations. In addition, the Group completed the acquisition of 100% of Contemi (UK), reinforcing its presence in the United Kingdom and enhancing its wealth management capabilities through specialized expertise and a modular end-to-end platform covering critical functions ranging from onboarding and compliance to analytics, trading, and digital client experience. SECTION C΄ Anticipated course and evolution of the Group for the financial year 2026 For the year 2026, the PROFILE Group’s strategy aims to further strengthen extroversion and continue growth in new markets as well as enhanced participation in domestic IT projects, mainly of the wider public and private sector. The Group systematically strengthens its presence and activities in foreign markets, in order to fully cover and serve the needs of the banking and investment sector, in which it has significant expertise, either through existing products - solutions of the Group, or through acquisitions in markets where the Group had no presence till now or can provide software solutions that could be combined with the existing ones.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 24 In addition, it substantially strengthens the staffing and structures of the departments of the Group's companies that monitor the tenders for public IT projects, coordinate and implement the proposals for participation in tenders and subsequently implement the realization of the projects undertaken by the Group. However, it should not be overlooked that in view of the Group's highly export-concentrated orientation, the prospects, results and course of both the Group and the Company are directly related to the situation and conditions prevailing in the global economy and market (e.g. inflation and bank interest rates as well as the development of international relations, etc.). With regard to the Greek economy, which over the past decade has experienced the more severe crisis in its post-war history, has managed to recover and enter a medium-term growth trajectory. The upgrade of Greece's debt, combined with the early repayment part of its loan obligations, the issuance of low-interest bonds, the improvement of bank financing conditions, the recovery of confidence in the banking system, the enhancement of the country’s creditworthiness as well as the recovery of the investment grade, certify the substantial progress made. According to the data to date, particularly in light of the pronounced instability in the global geopolitical, economic and energy environment - driven by international tensions and fragile balances between states - the stabilization of inflation at elevated levels, which remains disproportionately burdensome for the average consumer, are holding back global economic growth for the year 2026. The above composes a special environmental mix which is currently difficult to assess, and which in any case creates a growing insecurity as to drawing definitive conclusions about developments during the financial year 2026. In any case, the Management monitors the developments and adjusts the Group's strategy accordingly. The Group’s priorities for the current year include further improving its position in the markets of the United Kingdom, France, Cyprus, Middle Eastern countries, Singapore and Scandinavia as well as infiltrating new markets, mainly through: (a) further enhancing the Group’s activity abroad, as long as it maintains and consolidates its presence with offices, subsidiaries and other representative collaborations in Greece, France, Cyprus, the United Kingdom, the United Arab Emirates, Singapore and Scandinavia; (b) hiring of new, specialized personnel; (c) development and presentation of new operations and innovative products in domestic and foreign market; (d) further rationalization of costs, which is already being implemented through restructuring of the corporate operations and its individual directorates, in order to achieve optimal utilization of the possibilities provided within the IT industry at global level; (e) targeted approach of new projects and particularly complex information technology projects both in the domestic public and private sector and in similar projects abroad. The flexibility of the internal structure and organization that has already been created by the Group over the past years, allows it to adapt more quickly and efficiently to the market conditions that are formed each time, in order to effectively use, if presented, substantial growth opportunities and hedge the recessionary external environment which occurs due to the factors mentioned above.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 25 In addition, the investments in previous years aimed at maintaining the competitive advantage and the further development of the Group's operations in sectors with high added value, are expected to continue to have a beneficial effect on profit margins, both on Group figures and the current financial year. The Group and in particular the Company's Management are expected to maintain a developmental stance regarding the presentation of the new solutions developed and based on cutting-edge technologies. In particular, they are oriented towards the creation of innovative technologies and integrated quality solutions, with the aim of improving and constantly expanding the range of products produced, with emphasis on their competitiveness, combined with the constant and systematic monitoring of market trends and needs, using modern production and development methods in accordance with international standards. The Group systematically enhances its presence and its activities in global markets, aiming to provide integrated solutions and address the needs of the international banking and investment sectors, in which it specializes. Additionally, the Company invests in office activities in countries abroad efficiently. This includes strengthening the Group's activities both in the Asian region and in the neighboring geographical areas, increasing the number of specialized staff in the Dubai office for greater penetration into the wider region through local service and collaborations, while in general the strategy pursued aims to consolidate the presence of the Company and the Group in these markets of high interest and dynamics and to promote its specialized products in new markets. It is particularly important that these efforts are recognized by the international media by awarding business excellence awards, in connection with the development of new solutions. SECTION D΄ Main risks and uncertainties The Company and the Group operate, as is known, in a highly competitive and particularly demanding international environment, which is changing swiftly and rapidly. During the last years, the Company and the Group, systematically and with a specific development plan, try to strengthen their extroversion with steady and safe steps, not unilaterally, but in the geographical areas that are of strategic interest, with emphasis on cutting-edge technologies and continuous technological upgrade of the products and solutions they provide, while at the same time developing new activities and promoting their entry into new markets, in order to further strengthen their competitiveness. At the same time, they monitor the developments also in the domestic market. The Company’s specialized know-how, its many years of experience and presence in the field, its organization and the intense activity of all its executives, its wide renown in combination with the study, development and marketing of new products, but also the continuous improvement and upgrading of the existing ones, with emphasis on the quality and the ability of immediate satisfaction of demand but also of the changing needs of the final customers, as well as the creation of strong infrastructures and the infiltration of new markets, help the Company and the Group remain competitive, despite the inherent challenges faced by the industry, challenges which were particularly intensified during the financial crisis.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 26 The Group’s controlled financial exposure, together with and its significant qualitative and product diversification relative to the existing competition, combined with the continuous development and upgrade of its products, as well as the Group’s expansion of the Group into new, more geographically diversified markets, constitute the main assets to mitigate the adverse effects of the ongoing energy crisis resulting arising from the prevailing liquidity climate of uncertainty in the international environment, also due to geopolitical and financial instability (inflationary pressures, interest rate increases, etc.). In any case, the Management of the Group closely and systematically monitors and evaluates the evolution of the above phenomena and their impact on the Group’s financial results in general, given that their development cannot be predicted with certainty and no safe conclusion can be drawn. Therefore, depending on the intensity and duration of these phenomena, there is a possibility that part of the Group’s broad customer base may be led to suspending and/or postponing investment projects and deferring modernization programs. The usual financial and other risks to which the Group is exposed, and may also face during the financial year 2026, are as follows: 1. Risk of reduction in demand due to the general recession Although this specific risk is limited due to the special software categories developed and marketed by the Group, nevertheless, to avoid the reduction in demand due to the greater financial situation prevailing in the Greek market but also due to the global recessionary environment stemming from high inflation, and geopolitical and energy crisis, the Group develops a large and wide range of products in different categories, addressing the international market in order to offset possible losses in specific market segments. The development and evolution of software products is based on uninterrupted everyday monitoring and research of the market and new technologies, so that on entering new markets it may balance possible losses. However, in view of the negative developments and consequences arising also from the prevailing geopolitical instability due to the armed conflicts which have particularly adverse effects on the global supply chain, financial stability and economic activity, and have led to soaring prices of energy, raw materials, transportation and consumer goods in general, this risk is currently considered to be real and quite significant. For this reason, special emphasis is placed on the further strengthening of the Company’s extroversion and on the expansion of the Group’s international presence, as the geographical diversification of the Group’s activities constitutes a substantial counterbalancing factor against the emerging recessionary environment, while at the same time representing a core strategic pillar for the further growth of its financial performance. 2. Risk of increased competition from new entrant companies This specific risk is always existent and calculable in the field within which the Group operates, particularly when considering the fact that the barriers to entry are not so strong in this sector, since the majority of the technical terms used for the implementation and completion of information systems and the customization of software products are widely spread, a fact which allows foreign companies to penetrate the market with relative ease, exploiting in particular the comparative advantages they possess, mainly at the level of size. The rapid advancement of cloud, artificial intelligence and automation technologies also facilitates the emergence and entry of new companies into the market, resulting in a more competitive and demanding operating environment.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 27 The Company, having now established its strong outward-looking orientation, addresses this specific risk with emphasis on the design and development of high-quality, modular products, on the systematic and targeted improvement, on the upgrading and adaptability of the products it already markets, on the creation of lasting and trust-based relationships with its client base, and on the further expansion of its activities abroad. This specific risk remains constant over time and in this sense is addressed by the Management of the Company and the Group, always placing particular emphasis on the field of its qualitative and product differentiation, always taking into account the existing competition and in general on the provision to customers of high-level products and services, with emphasis on innovation, also exploiting new technological capabilities (artificial intelligence, machine learning, etc.), while at the same time, through the systematic strengthening of extroversion, it upgrades its role and presence in the international market, a fact which makes it more resilient in dealing with this specific risk. In addition, the constant increase in the global market size partially abates the effects of competition, so that the activity that takes place outside Greece, which constitutes a strategic orientation for the Company in recent years, compensates for the inevitable losses in the Greek market. 3. Risk of technological developments Technological advancements, which are rapidly accelerating in the modern era, significantly impact the competitiveness of companies operating within the broader information technology sector. In particular, the risks associated with the accelerating development and widespread adoption of Artificial Intelligence are assessed as elevated, given that the continuous changes in the sector require ongoing adaptation to evolving market conditions and requirements. Specifically, companies active in this sector must remain constantly informed of potential variations and developments in existing technology, particularly in today’s environment, where artificial intelligence (AI) has made a particularly strong impact, gaining an ever-increasing market share, while at the same time raising a multitude of regulatory and substantive challenges. In any case, the Company monitors technological developments in general and in particular those in the field of artificial intelligence, leveraging the opportunities it offers and making the necessary investments to ensure a consistently high technological level. Based on the above, and in order to reduce the risk of technological developments as much as possible while at the same time taking advantage of the opportunities presented, particularly through AI tools, the Group: ✓ develops products on highly efficient and internationally recognized platforms, ✓ proceeds with continuous education, training and upskilling of its personnel in technological matters, in cooperation with internationally recognized organizations specialized in high-tech sectors, ✓ offers innovative applications tailored to the complex needs and demands of the market, ✓ cooperates with the most specialized consultants in order to stay ahead of developments and fully exploit emerging opportunities, ✓ receives continuous updates on new applications of existing technologies as well as artificial intelligence, using modern technological achievements in the best possible way. For the above reasons, this specific risk is assessed as real but, in any case, fully manageable at the present time.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 28 4. Credit Risk The Management of the Company and the Group, on the basis of its internal operating principles, ensures that the sale of goods and services takes place to customers of high creditworthiness and capacity. Due to the expansion of the Company’s and the Group’s activities abroad, this risk is currently considered to be present with regard to customers originating from other countries, including different geographic regions and continents (in particular from countries in Africa, Asia, and South America), for whom it is not always easy to effectively assess their creditworthiness, solvency, and reliability. For this reason, the Company and the Group continuously develop and evolve internal operating mechanisms (with regard to the processes of negotiations, contracts, and project management), in order to more effectively address this specific risk. Within this framework and the evaluation methods available to the Group, it has not faced, to date, any significant doubtful debts for which adequate provisions have not been formed. Therefore, this risk, although present given the broader negative and uncertain economic climate, is assessed at the time of preparation of this report as controlled and manageable. However, should there be a deterioration in the prevailing conditions of economic activity development in the coming months, this risk may affect the results of the Company and the Group in general. An analysis of trade receivables is presented in Note 16 of the financial statements. 5. Liquidity Risk Management places particular importance on handling this specific risk, on monitoring through monthly and quarterly forecasting, on the continuous monitoring of cash flows (inflows and outflows), and on the ongoing evaluation and reassessment of the strategy associated with its effective management. Within the above framework and on the basis of the existing data, this risk is assessed by the Company’s Management, as fully controllable and manageable. The deterioration, however, of the economic conditions of the global market and the reversal of the forecasts for the expected economic growth, in combination with the prevailing conditions of uncertainty and insecurity at a global economic and geopolitical, may affect, albeit in a controlled manner, the liquidity of the Company and the Group. In notes 23,27 and 28 of the financial statements, a table is presented with the Group’s loans and other liabilities. 6. Exchange rate risk The Group operates at an international level and is therefore exposed to foreign exchange risk arising mainly from the US dollar and the British pound. This risk arises primarily from commercial transactions in foreign currency, as well as from net investments in foreign economic entities. The Company’s Management continuously monitors the foreign exchange risks that may arise and evaluates the potential need to take relevant measures; however, at the present time, the uncertainty prevailing in the global financial environment and the fluctuation of exchange rates render this risk existent and capable of affecting the Group’s results and performance during the second half of the current financial year. 7. Interest rate Risk Interest rate risk remains present for the Group, though at a substantially reduced level compared to previous periods and is therefore currently regarded as manageable, given that the Group has limited and, in any case, controlled exposure to bank borrowing. It is the Group’s policy to maintain the level of total borrowing at a variable interest rate and to intervene correctively whenever required, while at the

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 29 same time avoiding, to the extent permitted by overall business activity, exposure to further borrowing. Moreover, developments in international markets indicate a trend towards interest rate stabilization and gradual decline, which is expected to lead to lower financing costs. In any case, the Group’s limited exposure to loan capital constitutes the essential hedge against interest rate risk. It is noted, however, that the Group’s cash and cash equivalents more than cover the entirety of bank borrowing. 8. Risks from climate change The term “climate change” refers to the alteration of the global climate resulting from human activities and caused primarily by the increase in the concentration of greenhouse gases in the atmosphere. The Company, recognizing both the risks associated with the phenomenon of climate change, as well as its obligations, imposed both by environmental consciousness and by the new regulatory framework, especially at the level of the European Union, which gives the highest priority to the protection of the environment (a direction also reflected in Law 5164/2024, which transposed Directive (EU) 2022/2464 into Greek law), In relation to the need for continuous improvement of its environmental performance, it follows a path of sustainable development and carries out its activities in a way that ensures the protection of the environment. To address the risks arising from climate change, the Company promotes and implements a policy focused on the following pillars: ✓ drafting of an emergency plan for the management and response to extreme natural phenomena at the Group’s facilities, ✓ assessment of the environmental impacts of the Company’s activities, recording and evaluation of potential risks, adoption of necessary preventive measures, and carrying out regular inspections to confirm implementation and assess the effectiveness of the measures, ✓ replacement of energy-intensive equipment with new equipment of lower energy requirements, ✓ continuous monitoring of energy consumption and adoption of measures for its further reduction, ✓ raising awareness- and informing the Company’s employees on energy-saving matters, ✓ continuous training and awareness of staff in each area of activity, adapted to the duties and needs of each employee, in order to promote an environmentally responsible culture, ✓ motivating the Company’s partners on environmental protection issues and strengthening their environmental awareness. 9. Risks arising from the current developments in Ukraine Given that the Group has no presence in Russia and Ukraine through a subsidiary company, there does not appear to be any direct risk either at the level of production operations or to the safety of the Group’s employees. In addition, there does not appear to be any direct impact on the Group’s turnover, given that there are no significant projects under implementation in the aforementioned countries. Nevertheless, the strong outward orientation of the Group, the adverse effects of the ongoing geopolitical conflicts on global economic activity, the continued increases in raw material and energy prices, supply chain disruptions, and persistent inflationary pressures (which remain at elevated levels with no immediate signs of easing), Group’s management monitors on a continuous and systematic basis

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 30 the rapidly changing developments, in order to ensure the uninterrupted operation of both the Company and the Group. 10. Risks from the energy crisis The persistence of the energy crisis (which particularly affects the countries of Southern Europe) may lead to a further increase in the Group’s operating expenses and reduce demand for the Group’s products and services, depending on the duration and intensity of the phenomenon. Fluctuations in prices in international markets, together with ongoing geopolitical instability and uncertainty, continue to exert pressure on the operating costs of businesses. In any case, the Management of the Group closely and on a daily basis monitors developments, while also assessing and taking the measures deemed appropriate, with the objective of optimising energy efficiency. 11. Risk concerning the security of personal data Commercial entities in general, and in particular those operating with a broad client base by providing products and services to large organizations, face risks concerning the security of their systems and infrastructures, which risks may affect the integrity and security of any form of information they manage, such as personal data of customers, partners or employees and confidential corporate information. Consequently, this risk is always characterized as existent. The Group collects, stores and uses data in the ordinary course of its business and protects it in accordance with data protection legislation. To mitigate the related risks, the Group develops and continuously evolves all necessary policies and procedures, always in connection with and in application of the applicable legislative and regulatory framework, supervises their implementation, designs new security systems and infrastructures, and evaluates their effectiveness and compliance with the regulatory framework for the protection of personal data. 12. Risk of Legal & Regulatory Compliance The Company, in view also of the strong outward orientation that it systematically promotes and has developed in order to offset reduced demand in the domestic market, it operates in countries with diverse legal and regulatory frameworks, which are subject to frequent changes. As a natural result of this activity, the Company is exposed to the risk of non-compliance with the applicable legal and regulatory framework at the business, labor, social, and product level. In the event of a breach of the applicable regulations, the competent authorities may impose administrative fines or sanctions, as well as revoke or refuse to renew licenses and approvals. In order to avoid risks and penalties from the non-compliance or deficient compliance with the laws and regulations in force at any given time, the Company’s Management, in cooperation with the head of the Regulatory Compliance Unit, ensures the timely and regular briefing of the responsible persons/executives regarding the obligations arising from the implementation of the legislation and the importance of their faithful and timely observance. Furthermore, the regulatory compliance officer carries out relevant checks to ascertain the fulfillment of the related obligations.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 31 13. Macroeconomic Environment The Company’s activity is as expected, affected by the fluctuations of macroeconomic factors both of the domestic and the international market, which may significantly impact the Company’s financial results. In particular, global developments such as the increase of tariffs, imposed charges and duties on imported products and the consequent rise in prices, all types of monetary and fiscal policies, as well as, in general, any kind of macroeconomic factor (such as inflation, GDP, etc.) in the international environment may exert macroeconomic pressures on all parties transacting with the Company, thereby indirectly affecting its results. In any case, the Company’s Management systematically and closely monitors this risk in order to be in position to take the necessary measures to address the crises that may arise from time to time. SECTION Ε΄ Significant transactions with related parties The Company and the Group purchase products and services and provide services, in the ordinary course of business, to companies that are related parties. During the reporting period, transactions with related parties, within the meaning of IAS 24, were carried out under normal market conditions. In particular, this Section includes: (a) the transactions between the Company and its related parties which materially affected the financial position or performance of the Company during the fiscal year 2025 (01.01.2025–31.12.2025), and (b) any changes in transactions between the Company and its related parties as described in the latest Annual Report, which could have a material impact on the financial position or performance of the Company during the fiscal year 2025 (01.01.2025–31.12.2025). The Group's transactions with the related parties are listed below: The balances of receivables and liabilities of the Company with related parties at the end of the fiscal year 2025 are analyzed as follows: Intercompany transactions Amounts in € 1/1/2025 - 31/12/2025 1/1/2024 - 31/12/2024 1/1/2025 - 31/12/2025 1/1/2024 - 31/12/2024 GLOBAL SOFT S.A 129,873 126,723 136,580 118,000 PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD 828,019 1,029,361 140,410 - PROFILE SOFTWARE (UK) Ltd 1,177,522 1,683,344 - - PROFILE DIGITAL SERVICES S.A. 11,040 11,040 - - PROFILE TECHNOLOGIES SINGLE MEMBER S.A 241,736 212,667 1,324,968 664,364 LOGIN S.A. 422,128 376,180 22,743 57,213 CENTEVO AB 594,843 693,244 - - Total 3,405,161 4,132,559 1,624,701 839,577 Sales Purchases

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 32 The balance of the bond loan of the Parent company to its 100% subsidiary under the name “PROFILE TECHNOLOGIES MON. AEBEP” amounted on 31/12/2025 to €5,800,000 (31/12/2024: €6,400,000). By the minutes of 29/04/2025 of the Board of Directors of the Société Anonyme under the name “PROFILE TECHNOLOGIES SINGLE-MEMBER SOCIÉTÉ ANONYME COMMERCIAL AND INDUSTRIAL INFORMATION TECHNOLOGY COMPANY,” the full payment of the share capital increase of €1,036,642 was certified, as decided by the Extraordinary General Meeting of 31/03/2025. The share capital increase was carried out in order to cover the Company’s private participation, following the provisional approval of its inclusion in the Program “Development of Digital Products and Services”, Action 16706 “Digital Transformation of Small and Medium-Sized Enterprises” of the National Recovery and Resilience Plan Greece 2.0, managed by Information Society S.A. The Parent Company, as the sole shareholder of the subsidiary “PROFILE TECHNOLOGIES SINGLE-MEMBER SOCIÉTÉ ANONYME COMMERCIAL AND INDUSTRIAL INFORMATION TECHNOLOGY COMPANY,” participated and paid the corresponding consideration for the share capital increase of the subsidiary. Transactions with related natural persons, as defined by International Accounting Standard (IAS) 24, for the year 2025 are as follows: For the year 2025: Group Company Remuneration of Directors and members of Management 3,171,102 2,820,455 It is further noted that: o There are no transactions with other related parties of the Company within the meaning of International Accounting Standard (IAS) 24, other than those referred to above. o No loans or credit facilities of any kind have been granted to members of the Board of Directors or to other senior executives of the Company and their families. o The amounts referred to in the above Table relate to fees for the personal services/work provided to the Company, attendance fees, and transactions of the members of the Company’s Management and senior executives, as well as any stock option rights during the current period. o During the final year of implementation of the Share Option Plan granted to selected executives of the Company and its affiliated companies, which was established pursuant to the resolution of the Board of Directors dated 16 January 2020, following the authorization granted by the First Adjourned Annual Ordinary General Meeting of Shareholders held on 25 May 2018, and as in force following its amendment by the resolution of the Board of Directors dated 25 October 2022, Intercompany balances Amounts in € 31/12/2025 31/12/2024 31/12/2025 31/12/2024 GLOBAL SOFT S.A 22,766 18,049 315,680 146,320 PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD 983,927 253,544 140,410 42,792 COMPUTER INTERNATIONAL FRANCHISE LLC 172,519 172,519 - PROFILE SOFTWARE (UK) Ltd 633,572 1,071,560 183 183 PROFILE DIGITAL SERVICES S.A. - - 480,400 403,600 PROFILE TECHNOLOGIES SINGLE MEMBER S.A 527,895 336,151 1,580,911 2,440 LOGIN S.A. 111,969 99,453 15,588 20,000 CENTEVO AB 246,041 693,244 - Total 2,698,689 2,644,520 2,533,172 615,335 Receivables Payables

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 33 specifically during the period from 1 November 2025 to 30 November 2025, a total of 78,000 share purchase options were exercised by the beneficiaries. The issue price of the shares delivered to the beneficiaries following the exercise of the options granted to them amounted to EUR 0.85 per share. For the sake of completeness, it is noted that, following the exercise of the above options, the Share Option Plan was completed in its entirety. o These transactions do not contain any exceptional or individualized feature that would necessitate further analysis by related party. o Apart from the aforementioned remuneration, there are no other transactions between the Company and senior executives and members of the Board of Directors. o There is no transaction carried out outside and beyond the usual market terms. o There is no transaction whose value exceeds 10% of the value of the Company’s assets, as presented in its latest published financial statements. o There is no transaction that is assessed as significant, pursuant to Circular No. 45/2011 of the Hellenic Capital Market Commission. SECTION F΄ Explanatory Report of the Board of Directors The present Explanatory Report of the Board of Directors contains additional detailed information according to paragraphs 7 and 8 of article 4 of l. 3556/2007, as currently in force following l. 5164/2024, constituting a single and integrated part of the present Report of the Board of Directors. Share Capital – Equity Shares 1. Structure of the Company's share capital The Company is listed on the regulated market of the Athens Exchange and its shares are traded in their entirety on its Main Market. The Company’s shares are intangible, common, registered with voting rights, freely tradable and transferable. The most recent changes in the Company’s share capital are as follows: -Pursuant to the decision of the Company’s Board of Directors dated 06.12.2023, and in the context of the annual implementation of the Share Allocation Program to selected executives of the Company and its affiliated companies, as approved by the 1 st Repeat Annual General Meeting of shareholders held on 25 May 2018, the share capital was increased by the amount of forty-seven thousand nine hundred eighty-nine euros and seventy-three cents (€47,989.73), through the issuance of two hundred eight thousand six hundred fifty-one (208,651) new common registered shares, each with a nominal value of twenty-three eurocents (€0.23) and an issue price of eighty-five eurocents (€0.85) per share. The difference between the issue price of the new shares and their nominal value, amounting to €129,363.62, was credited to a special reserve account “Share premium”. -Pursuant to the decision of the Company’s Board of Directors dated 04.12.2024 and within the framework of the annual implementation of the Share Allocation Program to selected executives of the Company and its affiliated companies, as approved by the 1st Reiterative Annual Ordinary General Meeting of shareholders of 25 May 2018, the share capital was increased by the amount of thirty-six thousand six hundred eighty-two euros and twenty-four cents (€36,682.24) through the issuance of one hundred fifty-nine thousand four hundred eighty-eight (159,488) new common registered shares with a

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 34 nominal value of twenty-three euro cents (€0.23) each and a disposal price of eighty-five euro cents (€0.85) per share, with the difference between the disposal price of the aforementioned new shares and their nominal value, amounting to €98,822.56, being credited to a special reserve account “Share premium”. -Pursuant to the resolution of the Company’s Board of Directors dated 01.12.2025, and within the framework of the annual implementation of the Share Allocation Program as approved by 1st Reiterative Annual Ordinary General Meeting of shareholders of 25 May 2018, for selected executives of the Company and its affiliated companies, the Company’s share capital was increased by the amount of seventeen thousand nine hundred forty euros (€17,940.00) through the issuance of seventy-eight thousand (78,000) new common registered shares with a nominal value of twenty-three euro cents (€0.23) each and a disposal price of eighty-five euro cents (€0.85) per share, with the difference between the disposal price of the aforementioned new shares and their nominal value, amounting to €48,360.00, being credited to a special reserve account “Share premium”. As a result, the Company’s share capital currently amounts to five million seven hundred nine thousand five hundred four euros and eighty-two eurocents (€5,709,504.82) and is divided into twenty-four million eight hundred twenty-three thousand nine hundred thirty-four (24,823,934) common registered shares, each with a nominal value of twenty-three eurocents (€0.23). Each share carries all rights and obligations defined by law and the Company’s Articles of Association. Ownership of a share automatically entails full and unconditional acceptance of the Company’s Articles of Association and of the resolutions adopted in accordance with law and the Articles of Association by the competent corporate bodies. Each share grants one (1) voting right, subject to the provisions of Article 50 of Law 4548/2018 regarding treasury shares. As at the date of approval of this Report, the Company holds 259,574 treasury shares, with an average acquisition cost of €7.1897 per share, representing approximately 1.0457 % of its share capital and corresponding voting rights. 2. Restrictions on the transfer of shares of the Company The transfer of Company shares is conducted as defined by law and there are no restrictions in its Articles of Association in respect of their transfer, especially since these are intangible shares listed on the regulated market of the Athens Stock Exchange. 3. Significant direct or indirect holdings within the meaning of Law 3556/2007 The information regarding the number of shares and voting rights of the persons holding significant participations has been drawn from the share register maintained by the Company and from the notifications lawfully and pursuant to MAR submitted to the Company by the shareholders. The Company's significant participation is the following: • "GLOBALSOFT S.A. FOR THE DEVELOPMENT AND MARKETING OF SOFTWARE AND HARDWARE FOR COMPUTER SYSTEMS", with its registered office in Nea Smyrni, Attica, in which the parent company participates with a participation rate of 97.09%, • "PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD", with its registered office in Cyprus, in which the parent company has a 100% stake,

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 35 • "COMPUTER INTERNATIONAL FRANCE LTD", based in Nea Smyrni, Attica, in which the parent company participates with a participation rate of 50.18%. It is noted that the said Company has been dissolved and is in liquidation, which (liquidation) has not yet been concluded, • "PROFILE SOFTWARE (UK) LTD", based in the United Kingdom, in which the Cypriot subsidiary PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD participates with a 100% stake, • "PROFILE SOCIÉTÉ ANONYME FOR THE DIGITAL RECORDING, STORAGE AND DISPOSAL OF COURT PROCEEDINGS", with registered office in Nea Smyrni, Attica, in which the parent company (special purpose) participates with a 100% participation percentage, • "LOGIN S.A.", based in France, in which PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD holds a 99.92% stake and PROFILE SOFTWARE (UK) LTD holds a stake of 0.08% and • "PROFILE TECHNOLOGIES SINGLE-MEMBER COMMERCIAL & INDUSTRIAL INFORMATION TECHNOLOGY COMPANY", based in Thessaloniki and in which the parent company participates with a 100% stake, • "CENTEVO A.B.", with its registered office in Stockholm, Sweden and presence through a permanent facility-branch in Oslo, Norway, in which PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD holds a 100% stake. Furthermore, the significant direct or indirect participation in the share capital and the voting rights of the Company pursuant to the provisions of articles 9 to 11 of l. 3556/2007 are the following: • Charalambos Stasinopoulos: 6,681,472 shares and voting rights (26.92%). • Latover Holdings Limited (100% interest of Mr. Char. Stasinopoulos): 3,543,660 shares and voting rights (14.28%). 4. Shares conferring special control rights There are no shares which grant special control rights. 5. Restrictions on the right to vote The Company’s Articles of Association do not provide for any restrictions to the right of vote derived from its shares, nor has the Company been notified of such restrictions. 6. Shareholder Agreements of the Company The Company is not aware of any agreements between shareholders which entail restrictions on the transfer of shares or on the exercise of the rights of vote. 7. Rules for the appointment and replacement of members of the Board of Directors and the amendment of the Articles of Association In respect of the appointment and replacement of members of the Company’s Board of Directors and of issues related to the amendment of its Articles of Association, no rules subsist today that differ from the provisions of L. 4548/2018, as currently in force.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 36 8. Authority of the Board of Directors for the issuance of new shares or the acquisition of treasury shares There is no permanent special competence of the Board of Directors or certain members thereof for the issuance of new shares or the purchase of own shares in accordance with Article 49 of Law 4548/2018. The relevant competence and authority to the Board of Directors is always granted by a relevant resolution of the General Meeting of Shareholders of the Company. Already, the Annual Ordinary General Meeting of the Company’s shareholders of 31 May 2024 decided, among other things, the purchase by the Company, in accordance with the provisions of article 49 of Law 4548/2018, within a period of twenty-four (24) months from the date of the said resolution, i.e. no later than 31 May 2026, of up to one million (1,000,000) common registered shares, with a purchase price range of two euros (€2.00) per share (minimum limit) and eight euros (€8.00) per share (maximum limit), while at the same time granting to the Board of Directors the authorization for the proper implementation and execution of the said program within the framework defined above. During the reporting period, the Company acquired 412,048 treasury common registered shares, at an average acquisition price of €6.4905 per share, which correspond to 1.66% of its share capital. It is noted that, pursuant to the resolution of the Company’s Board of Directors dated 26.05.2025 regarding the suspension of the share buy-back programme as approved by the Annual Ordinary General Meeting of Shareholders held on 31.05.2024, the Company proceeded with the sale, through a private placement, of 350,000 treasury shares, representing 1.4143% of its paid-up share capital, at a sale price of €5.80 per share, for a total consideration of €2,030,000. The treasury shares sold had been acquired pursuant to the resolution of the Company’s General Meeting of Shareholders dated 31.05.2024. Through this transaction, the dispersion of the Company’s shares was enhanced by placement into high- quality investment portfolios, which constitutes one of the Company’s key strategic objectives, in the context of strengthening both a healthy free float and the tradability of the Company’s shares. During the current financial year 2026 and up to 30 th of March, the Company has not proceeded with the purchase of its own ordinary registered shares. 9. Important agreements that take effect, are amended or expire in the event of a change in the Company’s control, upon a public offer No important agreement exists whatsoever, entered into by the Company, which takes effect, is amended or expires in the event of a change in the Company’s control, following a public offer. 10. Important agreements with members of the BoD or the Company’s staff. Between the Company and the members of the Board of Directors or its staff, there is only one agreement (and in particular between the Company and its Managing Director and President of the BoD), which provides for special compensation, in the events of redundancy or dismissal without substantial reason or termination of office or engagement owing to any public offer. SECTION G΄ Information on labor and environmental issues (1) As of 31.12.2025, the Group employed 216 permanent full-time employees and the Company employed 132, respectively, compared to 194 and 110 persons employed on 31.12.2024. It should be

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 37 noted that the Company’s relations with its personnel are excellent, and no labor issues have arisen, as one of the main priorities of the Company’s Management is the preservation and strengthening of industrial peace and the continuous improvement of working conditions, in order to achieve the maximum possible utilization of human resources at a productive level. The Company ensures daily that all necessary and appropriate measures are taken, and the recommended practices are adopted in each case, in order to fully comply with the applicable labor and social security legislation. One of the fundamental principles governing the operation of the Group is the continuous training of personnel and the strengthening of corporate culture at all levels of the Group’s operations and activities. (a) diversification and equal opportunities policy The Management of the Group does not discriminate on recruitments, salaries and promotions on the basis of sex, tribe, religion, skin color, nationality, religious beliefs, age, family status, sexual preferences, participation in trade unions or any other characteristics whatsoever. The only factors taken into consideration are the training, specialization, experience, efficiency and the individual’s abilities in general, while it encourages and advises all employees to respect the diversity in every employee, customer and supplier of the Group and to not tolerate any behavior which is likely to create discriminations of any form. (b) respect for employees’ rights The Management of the Group upheld, without deviation, the current labor legislation and respects the relevant provisions and stipulations on child labor, human rights and the possibility of participation of the employees in trade unions. (c) hygiene and safety at work The protection of health and safety of the employees constitutes a top priority for the Management of the Group, which monitors and systematically checks all risks that are likely to arise from its activity and takes all necessary preventive measures for the prevention of accidents, while all employees attend training seminars on issues of health and safety at work. The Group's Management also ensures the observance of fire safety rules, the response to emergency events and the training of staff in fire protection, firefighting, use of portable fire extinguishers and the preparation of readiness exercises with the aim to prevent and confront exceptional occurrences. (d) employee training and development (1) The business success of both the Group and especially the Company is based on its people. The Company provides a working environment characterized by stability, so that all employees are motivated to be productive and focused on achieving the best result, to take initiatives for the benefit of the corporate interest and to manage their personal development with zeal and integrity. Through the Human Resources Department, the Company's Management distinguishes the skills of employees and places them in positions where they will contribute to the maximum degree and will be able to be distinct. (2) The Group recognizes the need for continuous improvement of environmental performance based on the principles of sustainable development and in compliance with legislation and international standards aims at a balanced economic development in harmony with the natural environment. Following a path of sustainable development, it carries out its activities in a way that ensures on the one hand the protection of the environment and on the other hand the hygiene and safety of its employees.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 38 The Group seeks to improve the overall behavior of its employees both in terms of environmental pollution prevention and recycling and environmental management and endeavors to establish the concept of ecological sensitivity across the workers' pyramid. Within this framework, the Management has proceeded to the preparation and adoption of a Sustainability Policy, in order to integrate sustainability issues (especially environmental, social issues, governance factors, including sustainability factors) into the corporate culture and strategy, in accordance with Article 24 par.2 of the EU Regulation 2019/2088 of the European Parliament and of the Council of 27 th November 2019 and environmental, social (social responsibility) and corporate governance rules, with a view to creating long-term value and making a positive contribution to society. A detailed description of the established Policy is provided in Part G of the Corporate Governance Statement, which forms an integral part of this Report. (e) Environmental Management During the financial year 2025, the Company demonstrated its strong commitment to environmental care and protection, as well as its awareness and active response to the significant environmental impacts and risks involved. Specifically, in full and effective compliance with National Climate Law 4936/2022, as currently in force, the Company prepared and submitted the Emissions Assessment Report for the fiscal year 2024. The report provides detailed information regarding the standards, scope, and calculation methodologies adopted for the assessment, documentation, and reporting of greenhouse gas (GHG) emissions. It offers practical guidance for the management of GHG emissions in alignment with ISO 14064-1:2018 and the Greenhouse Gas Protocol, ensuring the minimization of emissions through the adoption of best practices. To support this initiative, the Company engaged Ecostart to provide an independent opinion. According to the findings, total emissions per employee for the previous year amounted to 0.7716 tCO2e, reflecting a 70.5% decrease compared to the reference year 2022. Following the above and in line with its commitments under the national climate law, the Company is currently considering a series of initiatives aimed at further reducing its carbon footprint, including: • Increasing electricity consumption from Renewable Energy Sources (RES) • Installing photovoltaic systems • Applying external thermal insulation and upgrading glazing in its office building • Procuring new, energy-efficient mechanical equipment Finally, it is noted that electricity consumption decreased from to 76.563636 (tn CO2 eq) in 2024. Moreover, the Company’s vehicle fleet is modern, contributing to lower fuel consumption measured in liters per kilometer. SECTION Η΄ Other Information - Significant events after 31 December 2025 and up to the preparation of this Annual Report

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 39 Geopolitical Developments in Iran For the financial year 2025, revenue derived from customers operating in the affected countries represents approximately 1.4% of the Group’s total turnover, while trade receivables from these customers account for approximately 0.35% of the Group’s total assets. Taking into consideration the Group’s particularly limited exposure, Management estimates that these developments are not expected to materially affect the Group’s financial position, results of operations, or cash flows. Completion of the Acquisitions of Algosystems and Contemi On 22 January 2026, the acquisition of an 87.23% majority stake in the share capital and voting rights of the société anonyme under the corporate name “ALGOSYSTEMS S.A. – Technical Commercial Company for Information Technology, Automation and Metrology” (“ALGOSYSTEMS S.A.”) was completed. Management estimates that the completion of this acquisition will contribute positively and materially to the Group’s portfolio of cybersecurity and ICT support services for financial institutions, enterprises, and public sector entities, as well as, consequently, to the Group’s financial position and results. On 30 January 2026, the acquisition of 100% of the share capital and voting rights of Indigo (London) Holdings Limited and, consequently, its wholly owned subsidiary Contemi Solutions (London) Ltd was completed. Management estimates that this acquisition, in combination with Profile’s existing activities in the respective market, will contribute positively and materially to strengthening its local presence, further expanding its operations, and generating additional cost and revenue synergies. There are no other significant events that occurred after the end of the financial year 2025 up to the date of approval of the present Report which would have a material impact on the annual financial statements and, therefore, require specific disclosure herein. SECTION I CORPORATE GOVERNANCE STATEMENT (The present Statement is drafted according to article 152 of l. 4548/2018 and forms a part of the Management Report of the Company’s BoD) CONTENTS INTRODUCTION 1. CORPORATE GOVERNANCE 1.1 Meaning 1.2 Corporate governance regulatory framework 2. HELLENIC CORPORATE GOVERNANCE CODE 2.1 Notification of voluntary compliance of the Company with the new Corporate Governance Code 2.2 Deviations from the Corporate Governance Code and reasoning thereof. Special provisions of the Code that are not applied by the Company and explanation of the reasons for non-application

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 40 2.3 Corporate governance practices applied by the Company in addition to the provisions of the law PART A - BOARD OF DIRECTORS I. Role and responsibilities of the Board of Directors II. Size and composition of the Board of Directors III. Operation of the Board of Directors IV. Information on the current Board of Directors PART B - COMMITTEES and UNITS I. Audit Committee II. Remuneration and Nomination Committee III. Corporate Announcements and Shareholder Service Unit PART C - GENERAL MEETING PART D - INTERNAL CONTROLS AND RISK MANAGEMENT SYSTEM I. Internal audit II. Risk management PART E – CORPORATE GOVERNANCE SYSTEM PART VI - ADDITIONAL INFORMATION PART VI - SPECIAL DECLARATIONS PART VII - SUSTAINABLE DEVELOPMENT POLICY INTRODUCTION 1. CORPORATE GOVERNANCE 1.1 Meaning According to the Principles of Corporate Governance of the Organisation for Economic Cooperation and Development (OECD), corporate governance means a system of relations between the Management of the Company, the shareholders, the employees and any other interested party, aiming at the creation, development and sustainability of strong, healthy and competitive businesses. As a set of principles, corporate governance is in fact a matter of self-regulation, i.e. it is not limited to the application of mandatory provisions and regulations by law, but is based on voluntary acceptance and application of rules understood as specific practices.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 41 Based on these rules, the management is exercised, monitored, organized and controlled, the corporate functions are performed, the relations with the shareholders and external actors (shareholders, suppliers, customers, public administration, etc.) that are interconnected with the Company are shaped, the objectives set are achieved, existing or potential risks are identified and managed. The promotion of corporate governance principles aims at increasing the credibility of the Greek capital market towards international and domestic investors, enhancing transparency, improving the competitiveness of Greek companies and strengthening their internal operating structures. Moreover, a framework of good and adequate corporate governance can, through the consolidation of trust in the business environment, reconcile, in an effective and beneficial way, the interests of businesses, citizens and society. 1.2 Corporate governance regulatory framework In our country, the corporate governance framework for public limited companies whose securities are listed on a regulated market consists on the one hand of the adoption of mandatory law rules, and on the other hand of the application of the principles of corporate governance, as well as the adoption of best practices and recommendations through self-regulation. In particular, this framework includes: (a) Law 4706/2020 (Government Gazette A'136/17.07.2020), as currently in force following its latest amendment by Law 5178/2025, with the provisions of which the legislative framework for corporate governance is substantially reformed and updated, taking into account the changes in the legislative and regulatory framework governing the action of listed companies at EU level, during the period since the introduction of Law 3016/2002 (initial legislation on corporate governance) until today, as well as the current trends in the issue of corporate governance. In particular, the new regulations seek to substantially upgrade the required organisational structures and corporate governance procedures of public limited liability companies, so that they meet the increased requirements of the modern capital market, while at the same time not affecting the operational and decisive autonomy of the business entity. The aim of the new legislation is to consolidate good and effective governance practices and thereby enhance the confidence of their shareholders or potential shareholders. (b) the decisions of the Hellenic Capital Market Commission issued pursuant to the aforementioned law, (c) certain provisions of l. 4548/2018 and, and (d) the principles, best practices and self-regulatory recommendations incorporated into the applicable Greek Corporate Governance Code, which was drafted by the Hellenic Corporate Governance Council (HGC) in June 2021 and replaced the Code in force since October 2013. 2. HELLENIC CORPORATE GOVERNANCE CODE 2.1 Notification of voluntary compliance of the Company with the new Corporate Governance Code The Company, in compliance and harmonization with the provisions of article 17 par. 1 of l. 4706/2020 and article 4 of decision No. 2/905/3.3.2021 of the Board of Directors of the Hellenic Capital Market Commission, proceeded by virtue of the relevant decision of its Board of Directors dated 15.07.2021 to the adoption and implementation of the new Greek Corporate Governance Code (available at

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 42 https://www.esed.org.gr), in which (Code) states that it is subject to the following detailed deviations and exceptions. 2.2 Deviations from the Corporate Governance Code and reasoning thereof. Special provisions of the Code that are not applied by the Company and explanation of the reasons for non-application The central objective of the current Greek Code of Corporate Governance (hereinafter referred to for the sake of brevity as "Code" or "KED") is the creation of an accessible and understandable reference guide, which sets in a single text, high (higher than mandatory) requirements and standards of corporate governance. In particular, the Code does not address issues that constitute mandatory legislation (laws and regulatory decisions), instead establishes principles beyond the mandatory framework of corporate governance legislation and addresses those issues that are either: (a) not regulated, or (b) regulated, but the current framework allows for choice or derogation, or (c) regulated in their minimum content. In these cases, the Code either supplements the mandatory provisions or introduces stricter principles, drawing on experience from European and international best practices, always taking into account the characteristics of the Greek business and the Greek stock market. The Code is applied on the basis of the "comply or explain" principle, in accordance with Article 4 of Decision No. 2/905/3.3.2021 of the Board of Directors of the Hellenic Capital Market Commission. This principle requires companies applying the Code either to comply with all its provisions or to explain, on justified grounds, the reasons for not complying with its specific practices. The explanation of the reasons for non-compliance should not be limited to a mere indication of the practice with which the company does not comply, but should be justified in a specific, specific, comprehensible, substantive and convincing manner. The Company first confirms with this Statement that it faithfully and unswervingly applies the applicable provisions of Greek legislation regarding corporate governance, as currently in force (Law 4706/2020, Law 4548/2018 and Law 4449/2017). However, in relation to the specific practices and principles established by the Code, there are at this point in time some deviations (including in the case of non-application), for which deviations are followed by an analysis and explanation of the reasons justifying them. In particular, the existing deviations in relation to the specific practices and principles established by the Code are the following: ➢ Non-executive members of the Management Board shall not meet at least once a year, or exceptionally when deemed appropriate without the presence of executive members, in order to discuss the performance of the latter. This deviation is justified by the fact that the Company has a Committee for the Remuneration and Nomination of Nominations (EPAAY) which consists of non-executive members of the Board of Directors and independently in their majority, which monitors and periodically evaluates the adequacy, suitability, abilities and skills, experience, individual performance and effectiveness of all members of the Board of Directors, and especially of the executive members, who are responsible for the implementation of the Company's strategy and the achievement of its objectives. Besides, among the members of the Board of Directors there is full transparency and whenever there is a relevant need or there is any weakness

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 43 or any malfunction, there are thorough discussions, in which the problems presented are analyzed and criticized in statements, actions or decisions of its members, without exception. ➢ The President shall not be chosen from among independent non-executive members. Although the President is chosen from among the non-executive members, no independent non-executive member is appointed, either as Vice-President or Senior Independent Director This deviation is justified by the desire of the Company's Management not to further burden the independent non-executive members of the Board of Directors with additional duties and responsibilities, due to the important role they are required to play in the specific Committees in which they participate (Audit Committee and Committee on Remuneration and Nomination) in the organization and operation of these Committees. Moreover, the appointment of an independent nonexecutive director as Vice-Chairman would make it necessary for the independent non-executive director to provide day-to-day and substantive assistance to the Chairman of the Management Board, in particular in the process of organisation and functioning of the Management Board, which could be a disincentive to the need and obligation for the independent non-executive director to devote sufficient and necessary time to the fulfilment of his other duties. However, it is noted that the Company complies with the provision of Article 8 par. 2 of l. 4706/2020, since the Vice Chairman of the Board of Directors is a non-executive member thereof. ➢ The maturity of the options is set (for part of them) less than three (3) years from the date they are granted to the executive members of the Board of Directors. The present deviation is due to the preparation and approval by the Board of Directors, in the context of the relevant authorization granted by the 1st Repeated Annual General Meeting of shareholders on May 25, 2018, of the existing share disposal program for specific executives, which provide services to the Company and its affiliated companies on a permanent basis, for the purpose of rewarding, on the one hand, the active participation in the achievement of the corporate purpose (especially during the current period with the particularly increased requirements of the digitisation of the economy and the action of the State) and, on the other hand, the strengthening of the long-term credit (Ioyalty scheme), in the form of an option to acquire shares, in accordance with the provisions of article 113 of Law 4548/2018, at a time prior to the entry into force of the existing Code of Corporate Governance. It is noted, for the sake of completeness of the explanation of the present deviation, that the main characteristics of the program, which was adopted pursuant to the decision of the Board of Directors of the Company dated 16.01.2020, consist of the following: • the duration of the Program is set until the year 2025, in the sense that the rights that will be granted to the Beneficiaries may be exercised until November of the year 2025, • the share capital of the Company will be adjusted accordingly and in accordance with the rights exercised by the beneficiaries by decision of the Board of Directors in accordance with the legal provisions and the terms hereof, • beneficiaries of the Program are selected executives of the Company and its affiliated companies which have been selected based on their position of responsibility, past service, achievement of goals and overall evaluation,

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 44 • the number of rights to be allocated under the initial Program was to amount to six hundred thousand (600,000), for its total duration (until 2025), however, as a result of the decision of the Annual Ordinary General Meeting of shareholders dated 12.05.2022 to reduce the nominal value of the Company's shares from €0.47 to €0.23 and at the same time increase the total number of shares of the Company from 12,013,916 to 24,027,832 common, Stock Split, with the replacement of each (1) old common registered share with two (2) new common registered shares and taking into account that during the closed financial year 159,488 rights matured and were exercised, the remaining rights that have not matured or now amount to 78,452, matured and exercised, • the rights granted give each beneficiary the right to participate in the increase of the Company's share capital for a number of shares of the Company equal to the number of rights granted, • The rights are partially matured as follows: (a) on 1 st November of the first year after the grant, 33% of the granted rights mature; (b) on 1 st November of the second year after the grant, 33% of the granted rights mature; (c) on 1 st November of the third year following the grant, 34% of the rights granted mature; • executives with more than two (2) years of service receive immediately 100% of their rights, while executives with service of up to two (2) years, receive 50% of their rights until the completion of the first year of service and the remaining 50% following the fulfillment of the term of two years of service, • the disposal price of the shares that will be delivered to the beneficiaries due to the exercise of the rights granted to them, amounts to €0.85 from now on, in accordance with the decision of the Board of Directors of the Company dated 25.10.2022 on the adjustment of term 4.3 of the Program, following the decision of the Annual Ordinary General Meeting of shareholders dated 12.05.2022 on the reduction of the nominal value of the Company's shares from €0.47 to €0.23 and a simultaneous increase of the total number of shares from 12,013,916 to 24,027,832 common registered shares (stock split), replacing each one (1) old common registered share with two (2) new common registered shares, • the deadline for submitting a declaration for the exercise of the right starts on November 1 and ends on November 15 of each year of the Program starting from the year 2020, • the deadline for the payment of the price for exercising the right starts on November 16 and ends on November 30 of each year of the Program, starting from the year 2020. Finally, and following the above, the Board of Directors of the Company, during its meeting of October 25, 2022, always acting within the framework of the mandate and power of attorney initially provided to it, proceeded to amend certain terms of the program as follows: (a) the adjustment-amendment of clause 3.2 of the Program regarding the maximum number of rights to be allocated, in such a way that the number of rights that have not matured and/or been exercised by the beneficiaries (at this point in time) will henceforth rise from 398,277 to 796,554 and (b) the adjustment of clause 4.3 of the Program regarding the offer price of the shares delivered to the beneficiaries, as a result of the exercise of the rights granted to them, so that, in relation to the rights that have not matured and/or been exercised, the offer price of the shares will henceforth rise from €1.70 to €0.85 per share.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 45 ➢ The contracts of the executive members of the Board of Directors do not provide that the Board of Directors may require the return of all or part of the bonus that has been awarded, due to a breach of contractual terms or inaccurate financial statements of previous fiscal years or generally based on incorrect financial data, used for the calculation of this bonus. This deviation is justified by the fact that the Company's Financial Management takes all necessary measures in order for any rights to receive extraordinary remuneration (bonus) to mature and be paid only after the audit and final approval of the annual financial statements and to avoid the phenomenon of bonus payments based on incorrect or inaccurate financial statements. However, and for the purpose of complying with the aforementioned requirement of the CCP, the Company's Management is considering the introduction into the existing contracts of the executive members of the Board of Directors of a relevant additional provision regarding the right of the Board of Directors to demand the return of all or part of any bonus awarded due to breach of contractual terms or inaccurate financial statements or incorrect financial information. ➢ The Board of Directors does not provide under the guidance of the Nominations Committee for the annual evaluation of the CEO's performance. This deviation is justified by the existence of a Committee for the Remuneration and Nomination of Nominations, which is a more specific Committee of the Board of Directors, the main tasks and responsibilities of which include the evaluation, among others, of the performance of the existing Board of Directors and the compliance of its members with the specific criteria of individual and collective suitability of the Suitability Policy established and implemented by the Company. Taking into account that the CEO of the Company traditionally and consistently comes from the members of the Board of Directors, it is obvious that the proper fulfillment of the powers, duties and responsibilities assigned to him, the implementation of the corporate strategy and the execution of the decisions of the Board of Directors and therefore the evaluation of its performance and effectiveness is fully and thoroughly audited, in order to ensure the Company's business continuity and the Group's viability. The performance of each of the members of the Board of Directors, let alone the Chief Executive Officer, in no way escapes the attention of the Remuneration and Nomination Committee, which ensures methodically, systematically and continuously that the Board of Directors is staffed with the most fit and proper members. ➢ The Board of Directors does not describe in the Annual Report how the interests of major stakeholders have been taken into account in its discussions and decision-making. This deviation is due to the adoption and implementation of the CSR, as adopted and applied by the Company, while the Company's Management is considering the assignment of the mandate for the preparation of a relevant Corporate Responsibility/Corporate Social Responsibility Report to an Audit Company of known standing, and therefore a detailed identification of the parties of importance to the Company, a description of these interests and a reference to the Annual Report of the way in which their interests were taken into account during the decision-making process on behalf of the Board of Directors. The above, extremely limited in any case, deviations from the special practices established by the new CPC cannot be considered to be subject to any strict time limit, taking into account in addition the fact that the Code entered into force only on 17.07.2021, i.e. on the date of entry into force of Articles 1 to

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 46 24 of Law 4706/2020, as currently in force. Furthermore, such deviations do not exert any decisive influence on the best corporate governance practices adopted and applied by the Company. The Company examines with due care and diligence the aforementioned existing deviations from the special practices established by the CEA and investigates compliance with them to the extent and to the extent that compliance does not conflict with the principles, philosophy, organization and values of the Company as well as the need to ensure the effective operation and promotion of its long-term success. 2.3 Corporate governance practices applied by the Company in addition to the provisions of the law The Company faithfully and strictly administers the text provisions of the above legislative framework regarding corporate governance, while currently there are no applied practices in addition to the provisions of the law, as the main objective and priority of the Company's Management at the present time is the full and substantial assimilation and implementation of the provisions introduced by the new regulatory framework (Law no. 4706/2020 and relevant decisions of the Securities and Exchange Commission). PART A - BOARD OF DIRECTORS I. Role and responsibilities of the Board of Directors, obligations of its members 1.1 The Company is managed by the Board of Directors, which is responsible for deciding on any action related to the management of the Company, the management of its property, its judicial and extrajudicial representation and the general pursuit of its purpose. 1.2 The Company’s Board of Directors is responsible for: • the approval of the Company's overall strategy, budget and business plan; • the effective supervision and consistent monitoring of the execution of these decisions in the context of the implementation of the budget as well as the Company's business plan; • the pursuit of enhancing the long-term economic value of the Company, • promoting of the corporate interest as well as the interests of shareholders and other interested parties; • the guarantee of the Company’s compliance with the legislation in force; • defining and supervising the implementation of the corporate governance system in accordance with the applicable legal provisions, as well as the gradual adoption and implementation of best practices in corporate governance; • periodic (at least every three financial years) monitoring and evaluation of the implementation and effectiveness of the corporate governance system, as well as taking actions to address any shortcomings; • periodic monitoring and evaluation of the implementation of the budget and taking action to address any deviations and/or failures; • the preparation of the annual report of the Company, detailing all deviations from the budget; • ensuring the adequate and effective operation of the Company's Internal Audit System (I.A.S.), in particular with regard to: ✓ the consistent implementation of the business strategy with the correct and appropriate use of available resources;

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 47 ✓ the identification and management of material risks related to the operation of the Company; ✓ the proper organization and operation of the Internal Audit Unit (IU) in accordance with the applicable provisions, ✓ the completeness and reliability of the data and information for the accurate and timely determination of the Company's financial and non-financial position; • ensuring the independence of the functions constituting the Internal Audit System (IAC) from the business areas under its control, as well as the adequate staffing and funding of the Internal Audit Unit; • the consolidation of transparency, corporate values and culture across the operations and activities of the Company and broader of the Group, • identifying, monitoring, addressing and resolving any cases of conflict of interest between the members of the Board of Directors or persons to whom it has delegated duties and responsibilities, directors and shareholders and the interests of the Company, as well as establishing a procedure for the timely, appropriate and full disclosure of potential conflicts of interest; • the designation and/or delimitation of the responsibilities of the Chief Executive Officer and the Deputy Chief Executive Officer, where such a position exists; • ensuring the succession plan appropriate for the Company in order to ensure the smooth continuity of the management of the Company's affairs, • ensuring the identification of stakeholders important to the Company, as well as understanding how their interests interact with the Company's strategy through appropriate communication channels in order to achieve an open and constructive dialogue; • managing issues relating to the environment, social responsibility and governance (Environmental, Social, Governance). 1.3 The Board of Directors may assign the exercise of all or part of its powers and responsibilities (except for those that require collective action) as well as the internal control of the Company and its representation, to one or more persons, non-members or, if the law does not forbid, to members of the Board of Directors, determining at the same time the extent of this assignment. In any case, the responsibilities of the Board of Directors are without prejudice to articles 19 and 99-100 of l. 4548/2018, as in force. 1.4 Obligations of the members of the Board of Directors 1.4.1 General The members of the Board of Directors must, in the exercise of their duties and responsibilities, comply with and act in accordance with the law, the Articles of Association and the legal decisions of the General Meeting. They must do their utmost to carry out their duties, manage corporate affairs in order to promote the corporate interest, supervise the execution of the decisions of the Board of Directors and the General Meeting and inform the other members of it about corporate affairs. This care is judged on the basis of the capacity of each member and the duties assigned to him / her by law, the Articles of Association or by decision of the competent corporate bodies. 1.4.2 Obligation of loyalty - Conflicts of interest

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 48 The members of the Board of Directors have an obligation of loyalty to the Company. In particular they have the obligation: (a) Not to pursue their own interests that are contrary to the interests of the Company. (b) To disclose promptly and adequately to the other members of the Board of Directors their own interests, which may arise from transactions of the Company, which fall within their duties, as well as any conflict of their interests with those of the Company or its affiliates within the meaning of article 32 of Law 4308/2014, which arises in the exercise of their duties. They shall also reveal any conflict of the company's interests with the interests of the persons referred to in paragraph 2 of the article 99 of the Law 4548/2018, as long as they relate to these persons. An adequate reveal shall be considered the one which includes a description of both the transaction and the interests. (c) To maintain strict confidentiality regarding the Company's corporate affairs and the Company's secrets, which were made known to them due to their capacity as directors. (d) A member of the Board of Directors shall not have the rights to vote on matters in which there is a conflict of interest with his own company or with persons with whom he is related in a relationship subject to paragraph 2 of the article 99 of the l. 4548/2018. In such cases the decisions shall be taken by the other members of the Board of Directors, and if the voting power is not so many members so that the others do not form a quorum, the other members of the Board of Directors, irrespective of their number, shall convene a General Meeting for the sole purpose of making this decision. 1.4.3 Non-competition Members of the Board of Directors who participate in any manner in the management of the Company, as well as its executives, are prohibited, without prior authorization from the General Meeting or a relevant provision in the Articles of Association, from carrying out, on their own behalf or on behalf of third parties, acts that fall within the scope of the Company’s objectives. They are also prohibited from participating as general partners or as sole shareholders or partners in companies pursuing similar objectives. In the event of a culpable violation of the prohibition of the previous paragraph, the company shall have the right to claim damages. However, instead of compensation, it can require the acts taken on behalf of the director himself or the manager to be considered as having been carried out on behalf of the company and for the acts made on behalf of a third party, to be given to the company the remuneration for the intermediation or the relevant requirement be assigned to it. These claims shall lapse one (1) year after the above acts were announced at a meeting of the Board of Directors or were disclosed to the Company. The limitation period shall, however, be five (5) years after the prohibited act has taken effect. II. Size and composition of the Board of Directors 2.1 Composition of the Board of Directors 2.1.1 Pursuant to article 19 par. 1 of the Company's current Articles of Association, the Board of Directors consists of five (5) to eleven (11) members, who are elected by the General Meeting of Shareholders by an absolute majority of the votes represented at the Meeting. 2.1.2 The members of the Board of Directors may be shareholders of the Company or not. A member of the board may also be a legal person. In this case, the legal person shall be required to appoint a natural

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 49 person for the exercise of the legal person's powers as a member of the Board of Directors. The natural person shall be jointly liable with the legal person for the company's administration. 2.1.3 The members of the Board of Directors are always re-electable and freely revocable by the General Meeting, regardless of the time of expiry of their term of office. 2.1.4 The General Meeting may also elect alternate members, equal to the number of ordinary members. Alternates may only be used to replace members of the Board of Directors who have resigned, died or lost their status in any other way. 2.2 Term of the Board of Directors The term of office of the members of the Board of Directors is five years, extended until the expiry of the deadline within which the next Ordinary General Meeting must meet and until the relevant decision is taken, but in no case may it exceed six years. 2.3 Participation in the meetings of the Board of Directors 2.3.1 Each director must consistently participate in the meetings of the Board of Directors and devote the time necessary for the effective and effective performance of his duties. 2.3.2 In the event of the unjustified absence of an independent non-executive member from at least two (2) consecutive meetings of the Board of Directors, this member is considered to have resigned, in accordance with the relevant guidelines of the Hellenic Capital Market Commission. Such resignation shall be established by a decision of the Board of Directors, which shall replace the member in accordance with the procedure set out in paragraph 4 of Article 9 of Law 4706/2020. 2.4 Replacement of members of the Board of Directors 2.4.1 Without prejudice to the provisions of Law 4706/2020 on corporate governance, in the event of resignation, death or in any other way loss of membership or members of the Board of Directors, the latter may elect members to replace the deceased members. This election is permitted if the replacement is not possible by alternates, who may have been elected by the General Meeting. The election of the Board of Directors is done by decision of the remaining members, if it is at least three (3), and is valid for the remainder of the term of the Member replaced. The decision of the election is disclosed in pursuance of Article 13 of Law 4548/2018 and is announced by the Board of Directors at the next General Meeting, which can replace the elected, even if there is no relevant item on the agenda. 2.4.2 It is expressly stated that, in case of resignation, death or in any other way the loss of the membership of the Board of Directors, the remaining members may continue the management and representation of the company without replacing the missing members in accordance with the previous provided that their number exceeds half of the members, as they had before the occurrence of the above events. In any case these members may not be less than three (3). 2.4.3 The remaining members of the Board of Directors, irrespective of their number, may convene a General Meeting for the sole purpose of electing a new Board of Directors. 2.5 Distinction between executive and non-executive members of the Board of Directors 2.5.1 The executive members of the Board of Directors are responsible for the management issues related to the day-to-day operation of the Company as well as for the implementation of the strategy

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 50 determined by the Board of Directors. The executive members shall regularly consult the non-executive members of the Governing Council on the appropriateness of the strategy implemented. In the event of crises or risks, as well as when circumstances require that measures be taken which are reasonably expected to have a material effect on the Company, such as when decisions are to be taken regarding the development of the business and the risks assumed, which are expected to affect the financial situation of the Company, the executive members shall inform the Board of Directors in writing without delay, either jointly or separately, by submitting a relevant report with their assessments and proposals. 2.5.2 Non-executive members of the Board of Directors, including independent non-executive members, are responsible for promoting the corporate objectives and issues and safeguarding the interests of the Company and have, in particular, the following obligations: (a) monitor and review the Company's strategy and its implementation, as well as the achievement of its objectives; (b) ensure effective oversight of executive members, including monitoring and auditing their performance; (c) examine and express views on the proposals submitted by the executive members, on the basis of existing information; (d) contribute, through constructive criticism, to the development of strategic proposals for all the Company's affairs. 2.5.3 The Board of Directors of the Company, with regard to its independent non-executive members, takes all necessary measures to ensure compliance with the criteria and conditions of independence set by the applicable regulatory framework. With the assistance and support of the Remuneration and Nomination Committee, the Board of Directors shall review the independent non-executive directors' compliance with the independence criteria on at least an annual basis per financial year and in any case before the publication of the Annual Report, which shall include a statement to that effect. Within this framework, each independent non-executive director shall complete and submit annually to the Board of Directors a declaration of commitment regarding his or her fulfilment of the independence criteria. Following the above, the Board of Directors of the Company, after thoroughly examining whether the independent non-executive members of the Company meet the criteria set forth in the provisions of article 9, paragraph 1 and 2, establishes, declares and confirms that both during the fiscal year 2025 (01.01.2025-31.12.2025) and on the date of preparation and approval of this Statement, its independent non-executive members, in particular Mr. Theodoros Krintas and Mr. Georgios Sfyris, continue to meet in their entirety the independence requirements set by the applicable regulatory framework. 2.6 Succession of members of the Board of Directors and CEO 2.6.1 The Board of Directors of the Company at its meeting of 5 December 2022 approved the Succession Policy and Procedure for Members of the Board of Directors and CEO, which was prepared with the cooperation of the Remuneration and Nomination Committee and aims to ensure the smooth and uninterrupted operation of the Board of Directors on the one hand, and the smooth continuity of the entity and the effective implementation of its business plan and strategy on the other hand.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 51 2.6.2 The above Policy applies: (a) to all members of the Board of Directors of the Company (executive, non-executive, independent non-executive); (b) to the Chief Entrepreneur, if such status does not coincide with the Chairman of the Board of Directors,; (c) the Chief Executive Officer of the Company, and any Deputies of the Chief Executive Officer (one and/or more) and (d) the members of the special committees of the Board of Directors. 2.6.3 The Succession Policy for the members of the Board of Directors and the CEO includes the following stages: ➢ recognition of the need to fill the vacancy; ➢ identification and approval of the profile of the position to be filled; ➢ examination of the possibility of filling the position internally from the list of candidates maintained and updated by the Remuneration and Nomination Committee, ➢ activation of the possibility of selecting an external candidate, in the absence of a suitable internal candidate, either upon recommendation or by assignment to an external consultant; ➢ assessment of the main characteristics and qualifications of candidates for the position in accordance with the procedure and criteria described in particular in the Succession Policy; ➢ completion of the evaluation process and communication of the results to stakeholders. 2.6.4 The Company's Remuneration and Nomination Committee evaluates the adequacy, appropriateness and effectiveness of the Policy, monitors its application and implementation, while recording any weaknesses and shortcomings identified and makes the necessary and appropriate proposals for improvement. 2.6.5 The Policy shall be reviewed on an annual basis and its design and implementation shall be modified and reviewed whenever appropriate or necessary, upon the recommendation of the Remuneration and Nomination Committee. 2.7 Evaluation of the Board of Directors 2.7.1 The Board of Directors of the Company at its meeting of 5.12.2022, the Board of Directors approved the Policy and Procedure for the Evaluation of the Members of the Board of Directors, which was prepared with the assistance of the Remuneration and Nomination Committee and aims to ensure the quality and adequate staffing of this corporate body, through the continuous participation in it of the most fit and proper persons, with a view to optimally serving the corporate objectives and activities, defending the corporate interest and strengthening the development of the Company and the Group in general. 2.7.2 The above Procedure applies: (a) to all members of the Board of Directors of the Company (executive, non-executive, independent non-executive);

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 52 (b) to the Chief Entrepreneur, provided that this status does not coincide with that of the Chairman of the Board of Directors, the Chief Executive Officer of the Company and his Deputies (one and/or more); and (c) to the members of the special Committees of the Board of Directors. 2.7.3 The members of the Board of Directors are assessed: (a) on a collective basis, which takes into account the overall functioning and effectiveness of the corporate body, and (b) on an individual basis concerning the assessment of the contribution and contribution of each member to the successful operation of the Board of Directors. 2.7.4 The criteria on the basis of which the suitability of the members of the Board of Directors is evaluated are set out in Law 4706/2020, as amended by Law 5178/2025, the decisions of the Hellenic Capital Market Commission issued under its delegation, as well as the applicable Suitability Policy of the Company. 2.7.5 The assessment of collective suitability includes the size and composition of the Governing Board, the diversity of its members, adequate gender representation and the non-application of obsolete criteria (e.g. gender, colour, ethnic or social origin, religion, age, sexual orientation, etc.) during the recruitment process. In any case, the assessment of the collective suitability of the Board of Directors aims to ensure the existence of a body that consists of the most capable and suitable (fit and proper) persons, operates in accordance with the applicable Articles of Association, the Greek Corporate Governance Code adopted and implemented by the Company, the Internal Rules of Procedure as well as the specific Policies and Procedures of the Company, as well as the applicable legislative and regulatory framework in general and is able to: (a) make appropriate decisions taking into account the business strategy, the development business model, the range of risks assumed, as well as the specific conditions prevailing in each market (domestic, European and international) in which the Company's activities are developed; and (b) monitor in a meaningful manner the implementation of the decisions of senior management and to exercise constructive criticism in the context of the successful promotion of corporate interests. 2.7.6 The assessment of the individual suitability of each member of the Management Board shall relate to his or her performance on an individual basis and to the assessment of his or her contribution to the effective functioning and overall performance of that collective body. When assessing the individual's suitability, the membership (executive, non-executive, independent), any participation in special Committees, the assumption of special responsibilities, the use of theoretical knowledge and professional experience for the benefit of the company's interests and activities are taken into account, the time he devotes to the performance of his duties, his overall conduct, the absence of any form of compromise, and the absence of objective and demonstrable grounds for believing that he lacks honesty, integrity and good repute. 2.7.8 The competent body for the initiation, monitoring, overall coordination of the process, as well as for the specific way of conducting it (internally or with the assistance of an external consultant), on a collective and individual level, is the Company's Remuneration and Nomination Committee.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 53 2.7.9 The evaluation of the Board of Directors at individual and collective level is carried out on the basis of questionnaires and responsible statements completed by each member of the Board of Directors or its specialised Committees separately, while in the context of the individual evaluation, private meetings of the Remuneration and Nomination Committee may take place with the members of the Board of Directors, if deemed appropriate or necessary. Members of the Management Board must answer truthfully all the questions contained in the questionnaires concerning them. 2.7.10 Upon completion of the process, the Remuneration and Nomination Committee formulates the conclusions of the evaluation in a summary report, which is submitted to the Board of Directors of the Company. The report may include recommendations and suggestions for improvement, actions to remove or correct any identified weaknesses and deficiencies of the Board members and an action plan for their implementation. If low performance is identified in the assessment of the individual suitability of a member of the Board of Directors, the Remuneration and Nomination Committee considers the possibility of an individual meeting with the member in question in order to inform him/her in person, discuss the individual weaknesses or shortcomings identified and determine further actions or procedures, the adoption of which is deemed appropriate, necessary and appropriate (e.g. provision of additional information, education and training of the member, removal of specific information, removal of specific information and training of the member, etc.). III. Operation of the Board of Directors 3.1 Establishment of a Board of Directors as a body The Board of Directors shall meet immediately after its election by the General Meeting and shall form a body, electing its Chairman and Vice-President. The Board of Directors may elect one or two Managing Directors from among its members only, at the same time determining their responsibilities. The Chairman of the Board of Directors shall direct the meetings. The Chairman, when he is absent or indisposed, is replaced throughout the scope of his responsibilities by the Vice Chairman and the Managing Director, when he is indisposed, following a decision of the Board of Directors. In the absence of a Chairman or an alternate, the shareholder with the largest number of voting shares may act as Chairman on a temporary basis. 3.2 Meetings of the Board of Directors 3.2.1 The Board of Directors meets whenever the law, the Articles of Association or the needs of the Company require it, at the Company's registered office or in the region of another Municipality within the prefecture of its office. The Board of Directors meets validly outside its seat in another place, either domestically or abroad, as long as all its members are present or represented at this meeting and no one opposes the holding of the meeting and the decision-making. 3.2.2 The Board of Directors may meet by teleconference, regarding to some or all its members. In this case, the invitation to the members of the Board of Directors includes the necessary information for their participation in the teleconference. 3.2.3 During the financial year 2025 (01.01.2025-31.12.2025) thirty-three 33 meetings of the Board of Directors took place.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 54 The participation of the members of the Board of Directors in its meetings is presented in detail in the table below. Name Capacity Participation in Board of meetings Participation rate Charalambos Stasinopoulos Chairman of the Board, Executive Member 33/33 100% Spyridon Barbatos Vice Chairman of the Board, Non-Executive Member 33/33 100% Evangelos Angelides Ceo Executive Member 33/33 100% Pascale Valerie Hertzog 1 Non-Executive Member of the Board of Directors 26/30 86.67% Aristeides Iliopoulos Non-Executive Member of the Board of Directors 33/33 100% Theodoros Krintas Independent Non-Executive Member 33/33 100% Georgios Sfyris Independent Non-Executive Member 33/33 100% Evanthia Giannakouri 2 Non-Executive Member 3/3 100% Note 1 : Term of office expires on 26.11.2025 as a result of the appointment/election of new independent non-executive members of the Board of Directors of the Company Note 2 : Commencement of office on 26.11.2025 as a result of the appointment/election of new independent non-executive members of the Board of Directors of the Company 3.3 Convening a Board of Directors 3.3.1 The Board of Directors is convened by its President or its alternate by an invitation notified to its members, in which must also clearly state the items on the agenda, otherwise decision making is allowed only if all members of the Board of Directors are present or represented and no one opposes the decision-making. 3.3.2 The Board of Directors may also be convened by its President or by at least two (2) of its members, in accordance with the provisions of Article 91 par. 3 of l. 4548/2018. 3.4 Quorum - Board of Directors Decision-Making 3.4.1 The Board of Directors is in quorum and meets validly when one-half (1/2) plus one of the directors is present or represented, but the number of present or represented directors may never be less than three (3). To find the quorum number, any resulting fraction is omitted. 3.4.2 The decisions of the Board of Directors are validly made by an absolute majority of the directors present and those represented. In the event of a tie, the vote of the President of the Board of Directors shall not prevail. Each Director shall have one (1) vote. Each director may validly represent only one director. Representation may not be delegated to persons who are not members of the Board of Directors. The vote in the Board of Directors is obvious, unless a decision is made that a secret ballot will be held on a specific issue, in which case the vote shall be taken on a ballot paper.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 55 3.5 Minutes of the Board of Directors 3.5.1 Minutes are kept for the discussions and decisions of the Board of Directors. Copies and excerpts of the minutes of the Board of Directors are validated by the President or his replacement, in case of his impediment or by a General Manager of the Company. 3.5.2 The preparation and signing of minutes by all members of the Board of Directors or their representatives is equivalent to a decision of the Board of Directors, even if no previous meeting has taken place. This arrangement also applies where all the directors or their representatives agree to record their majority decision in minutes without meeting. The relevant minutes are signed by all the directors. 3.5.3 The signatures of the consultants or their representatives in the minutes can be replaced by exchanging messages via e-mail or other electronic means. IV. Information on the Company's existing Board of Directors and Committees 4.1 In the context of the full, effective and effective compliance and alignment of the Company with the requirements and regulations of the law 4706/2020 (Government Gazette A '136/17.07.2020) on corporate governance, the Annual General Meeting of June 24, 2021 elected a new seven-member (7- member) Board of Directors with a term of office of five years, namely until 24.06.2026, extending until the expiry of the deadline within which the next Annual General Meeting must meet and until a relevant decision is taken, consisting of the following members: 1) Charalambos Stasinopoulos son of Panagiotis 2) Spyridon Barbatos son of Antonios-Ioannis 3) Evangelos Angelides son of Ioannis 4) Aikaterini Tsoura daughter of Dionysios 5) Aristeides Iliopoulos son of Spyridon 6) Antonios Roussos son of Antoniou and 7) Emmanuel Tsiritakis son of Demetriou. 4.2 Simultaneously with the same decision, the above Annual General Meeting of shareholders appointed as independent members of the Board of Directors of the Company: 1) Antonios Roussos, son of Antonios and 2) Emmanuel Tsiritakis, son of Dimitrios, who all meet the conditions and criteria of independence laid down by the applicable legislative and regulatory framework in general (Article 9 par. 1 and 2 of Law 4706/2020), namely: (a) do not hold directly or indirectly a percentage of voting rights greater than 0.5% of the Company's share capital; and (b) are free from any relationship of dependence with the Company or its affiliates and have no financial, business, family or other relationship, which may affect their decisions and their independent, objective and impartial judgment. 4.3 The Board of Directors elected at its meeting of 25 June 2021 was constituted as follows: 1) Charalambos Stasinopoulos son of Panagiotis, Chairman of the Board of Directors (Executive Member).

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 56 2) Spyridon Barbatos son of Antonios-Ioannis, Vice President of the Board of Directors (Non-Executive Member). 3) Evangelos Angelides son of Ioannis, CEO (Executive Member). 4) Aikaterini Tsoura daughter of Dionysiou, Member of the Board of Directors (Non-Executive Member). 5) Aristeides Iliopoulos son of Spyridon, Member of the Board of Directors (Non-Executive Member). 6) Antonios Roussos, son of Antonios, Member of the Board of Directors (Independent Non-Executive Member). 7) Emmanuel Tsiritakis son of Dimitrios, Member of the Board of Directors (Independent Non-Executive Member). The composition of the new Board of Directors of the Company fully covers the proper and effective exercise of its duties and responsibilities, reflects the size, organization and way of operation of the Company that requires speed and flexibility, due to its intense export orientation and particularly high rate of extroversion, achieves the adequate staffing of both existing and new Committees established to strengthen the supervisory role of the Board of Directors, and is distinguished for the diversity of knowledge, skills, qualifications and experience, which can contribute decisively to the promotion and achievement of the Company's business goals and plans. 4.4 The minutes of the Annual General Meeting of the Company's shareholders dated 24.06.2021 regarding the election of a new Board of Directors as well as the minutes of the Board of Directors dated 25.06.2021 regarding its formation in a body and the granting of rights of commitment and representation of the Company were registered in the General Commercial Registry (G.E.MI.) on 13.07.2021 with Registration Codes 2581745 and 2581746 respectively, issued in connection with the relevant announcement with protocol number 2402920/13.07.2021 of the Ministry of Development and Investments (General Secretariat of Commerce & Consumer Protection, General Directorate of Market, Directorate of Companies, Department of Supervision of Listed SA & Sports S.A.). 4.5 The Board of Directors of the Company at its meeting of 21 October 2022 elected as a new non executive member Ms. Pascale Valerie Hertzog of Paul Robert Pierre, in replacement and for the remainder of the term of office of the resigned non-executive member Ekaterini Tsoura daughter of Dionysios. 4.6 Following the above election, the Board of Directors of the Company was reconstituted as a body for the remainder of its term of office, as follows: 1) Charalambos Stasinopoulos son of Panagiotis, Chairman of the Board of Directors (Executive Member). 2) Spyridon Barbatos son of Antonios-Ioannis, Vice President of the Board of Directors (Non-Executive Member). 3) Evangelos Angelides son of Ioannis, CEO (Executive Member). 4) Pascale Valerie Hertzog daughter of Paul Robert Pierre, Member of the Board of Directors (Non- Executive Member). 5) Aristeides Iliopoulos son of Spyridon, Member of the Board of Directors (Non-Executive Member). 6) Antonios Roussos, son of Antonios, Member of the Board of Directors (Independent Non-Executive Member). 7) Emmanuel Tsiritakis son of Dimitrios, Member of the Board of Directors (Independent Non-Executive Member).

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 57 4.7 The minutes of 21.10.2022 of the Board of Directors on the election of a new member to replace a resigned member and reconstitution of the Board of Directors was registered in the General Commercial Register (G.E.M.I.) on 25.10. 2022 with Registration No. 3146357, issued in accordance with the relevant announcement of the Ministry of Development and Investments (General Secretariat of Commerce, General Directorate of Market & Consumer Protection, Directorate of Companies, Department of Listed Companies, General Directorate of Market & Consumer Protection, Directorate of Companies, Department of Listed Joint Stock Companies) under Protocol No. 2748363/25.10.2022. 4.8 The above election of a new member of the Board of Directors to replace the resigning member was announced in the context of the full and substantial compliance and harmonization of the Company with the provisions and requirements of articles 5 par. 2 of Law 4706/2020 and 82 par. 1 of Law 4548/2018, at the Annual Ordinary General Meeting of 16 May 2023 and confirmed the fulfilment of the criteria of individual and collective suitability and compliance with the approved and applicable Suitability Policy of the Company. Finally, it was confirmed that there is no impediment or incompatibility of any of the provisions of the current legislative corporate governance framework, including the Greek Corporate Governance Code applied by the Company. 4.9 Subsequently, the Annual Ordinary General Meeting of the shareholders of 31.05.2024 proceeded to the appointment/election of new independent non-executive members of the Board of Directors of the Company, replacing the existing ones, for the period until the expiry of the term of office of the members of the Board of Directors, i.e. until 24 June 2026. 1) Theodoros Krintas, son of Nikolaos and 2) Georgios Sfyris, son of Dimitrios, who fully meet the requirements and criteria for independence set by the applicable legislative and regulatory framework in general (Article 9 par. 1 and 2 of Law 4706/2020), namely: (a) do not hold directly or indirectly a percentage of voting rights greater than 0.5% of the Company's share capital; and (b) are free from any relationship of dependence with the Company or its affiliates and have no financial, business, family or other relationship, which may affect their decisions and their independent, objective and impartial judgment. The above independent non-executive members continue to meet the general requirements and criteria of independence (article 9 par. 1 and 2 of Law 4706/2020), as established by the Board of Directors of the Company, following a relevant recommendation of the EPAAY that took place prior to the publication of this document. 4.10 Finally, at its meeting held on 26.11.2025, the Company’s Board of Directors proceeded with the election of a new non-executive member of the Board of Directors, replacing the existing/departing member Ms. Pascale Valerie Herzog, daughter of Paul Robert Pierre, for the remaining term of office of the Board of Directors, i.e. until 26.06.2026, namely Ms. Evanthia Giannakouri. 4.11 Following the above election, the Company’s Board of Directors was reconstituted for the remainder of its term of office as follows: 1. Charalambos Stasinopoulos, of Panayiotis, Chairman of the Board of Directors (Executive Member).

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 58 2. Spyridon Barmpatos, of Antonios–Ioannis, Vice Chairman of the Board of Directors (Non- Executive Member). 3. Evangelos Angelides, of Ioannis, Chief Executive Officer (Executive Member). 4. Aristeides Iliopoulos, of Spyridon, Member of the Board of Directors (Non-Executive Member). 5. Evanthia Giannakouri, of Konstantinos, Member of the Board of Directors (Non-Executive Member). 6. Georgios Sfyris, of Dimitrios, Independent Non-Executive Member. 7. Theodoros Krintas, of Nikolaos, Independent Non-Executive Member. 4.12 In accordance with the above, the Board of Directors of the Company consists of: • 2/7 (28.57%) executive members • 3/7 (42.86%) non-executive members • 2/7 (28.57%) independent non-executive members 4.13 As of 31 December 2025 as well as at the date of publication of this Report, the composition of the Board of Directors is as follows: Full Name Capacity Last Date election/re- election End of Term of Office Charalambos Stasinopoulos Chairman of the Board, Executive Member 24.06.2021 24.06.2026 Spyridon Barbatos Vice Chairman of the Board, Non-Executive Member 24.06.2021 24.06.2026 Evangelos Angelides Ceo Executive Member of the Board of Directors 24.06.2021 24.06.2026 Evanthia Giannakouri Non-Executive Member of the Board of Directors 26.11.2026 24.06.2026 Aristeides Iliopoulos Non-Executive Member of the Board of Directors 24.06.2021 24.06.2026 Georgios Sfyris Independent Non-Executive Member of the Board of Directors 31.05.2024 24.06.2026 Theodoros Krintas Independent Non-Executive Member of the Board of Directors 31.05.2024 24.06.2026 4.14 Regarding the proper functioning of the Board of Directors and the day-to-day management and control of the Company's activities, there is a clear division of responsibilities at management level. The duties of the Chairman of the Board of Directors and those of the CEO are performed by different persons, while in full compliance with the provision of par. 2 of article 8 of Law 4706/2020 and taking

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 59 into account the fact that the Chairman of the Board of Directors is an executive member, the Vice Chairman of the above corporate body comes from its non-executive members. In particular and in accordance with the provisions of the Company's current Internal Rules of Procedure: 4.14.1 Chairman of the Board of Directors & Chief Entrepreneur The Chairman of the Board of Directors and Chief Entrepreneur of the Company, who is an executive member, coordinates the operation of the Board of Directors and convenes its meetings, determining the items on the agenda. The duties of the Chairman of the Board of Directors include ensuring the proper organization of his work and the effective conduct of meetings, as well as the timely and correct information of the other members of the Board of Directors, in order to ensure the legal, fair and equal treatment of the interests of all shareholders and the optimal promotion and defense of the corporate interest. The Company's Chief Entrepreneur is responsible for ensuring the business continuity of the Company and consequently of the Group, the systematic enhancement of the Company's multifaceted business activity in both the domestic and the international market, for the purpose of further development and promotion of the corporate interest, as well as the strengthening of the Company's internal value. 4.14.2 CEO The CEO of the Company carries out management duties and ensures the fulfillment of the corporate purpose, in accordance with the applicable Greek and European legislation. He heads all the Company's Divisions, Departments and Business Units, directs their work, takes the necessary decisions within the framework of the approved business plan and corporate budget, the decisions of the competent corporate bodies, and is responsible for ensuring the smooth, orderly and effective operation of the Company. Among the main responsibilities of the CEO are the following: • designing the Company's strategy and supervising its implementation; • he specification of the Company's objectives and policy, including the examination of alternative actions; • deciding on proposals and supervising their implementation; and • evaluating the results and informing the Board of Directors of the actions taken. 4.14.3 Vice-Chairman of the Board of Directors The Vice-Chairman of the Board of Directors (non-executive member of the Board of Directors) presides over the Chairman's evaluation carried out by the members of the Board of Directors and must be present at the General Meetings of the Company's shareholders insofar as the items on the agenda under discussion concern corporate governance issues. 4.14.4 Corporate Secretary According to the Greek Corporate Governance Code, it is a supporting body of the Board of Directors. It is appointed and dismissed by the Board of Directors and supports the Chairman and the other members.

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 60 4.15 Bios of Profile's Board of Directors and key executives 4.15.1 The brief bios of the members of the Board of Directors are as follows: Charalambos P. Stasinopoulos Chairman, President & Chief Entrepreneur (Executive Member) As the Chairman of the Board of Directors and founder of Profile Software, Mr. Charalambos Stasinopoulos has been leading the Company from the position of Chief Entrepreneur, contributing to its development with his extensive experience in the field. From the Company's foundation until the end of 2020, he held the position of CEO. Born in Chora Messinia in 1962, he studied Computer Science and Business Administration before founding Profile Software in 1990. Mr. Stasinopoulos constantly invests in enriching his knowledge and further developing his expertise not only through his active involvement in the Company, but also by attending seminars at leading educational institutions and participating in relevant conferences in Greece and abroad. Spyridon A. Barbatos Vice Chairman of the Board of Directors (Non-Executive Member) Mr. Spyridon Barbatos is the company’s Vice-Chairman. He was born in 1958 and studied Economics at Athens University of Economics and Business. Ηe has been working in the IT sector since 1986. In 1990 he joined Profile Software and has been a member of its Top Management team from 1999 until now. Mr. Barbatos was CEO of the subsidiary company BeCom before its merger & acquisition by Profile Software. Evangelos I. Angelides Chief Executive Officer (Executive Member) Mr. Evangelos Angelides is the CEO of Profile Software and President of BoD at Centevo. He was born in 1971 and holds a BA in Economics from the American College of Greece (Deree), an MSc in Money, Banking and Finance from the University of Birmingham and an Advanced Management Program certificate from Harvard Business School. He is a certified public accountant in the UK and holds the title of FCCA. He has more than 24 years of experience in managing financial operations with listed, private, regional and international companies, in the sectors of Software, IT, Services, Telecoms, Manufacturing and Logistics. He has been part of Profile Software since 2014, where he held key positions such as Group CFO & COO until 2020 and CEO of the French subsidiary of the Login SA group. Evanthia K. Giannakouri Non-Executive Member of the Board of Directors Ms. Evanthia Giannakouri is a graduate of the Law School of the National and Kapodistrian University of Athens. She also holds a postgraduate degree in Business Administration (Professional MBA) from ALBA Graduate Business School. She has substantial professional experience, having been actively involved in business management, having undertaken critical roles, designing and implementing new business models, and introducing innovative technologies in both the production sector and the field of accounting and financial monitoring. Through the multiple leadership positions and roles she has held throughout her professional career, she has structured and developed several corporate departments (indicatively marketing, human resources and sales). In addition, she has been responsible for matters

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 61 relating to legal compliance, as well as for financial and investment planning, in the companies in which she has held management roles. Aristeides S. Iliopoulos Non-Executive Member of the Board of Directors Mr. Iliopoulos is member of the Board of Directors and Group Solutions Director. He was born in 1978 and studied Business Administration at the University of Piraeus. He has been working at Profile Software since 2000 and has been a valuable and active member and successful manager of numerous large scale Financial Services projects. Dr. Theodoros Krintas Independent Non-Executive Member of the Board of Directors Dr. Krintas holds a degree in Marketing and Finance from ASOEE. He holds a master’s degree in business administration with a specialization in Marketing and Finance from ASOEE and a PhD in behavioral economics from the University of Thessaly. He is also a Visiting Professor at the Athens University of Economics and Business and Excelia Business School in France. At the same time, he is certified by Columbia Business School in digital business strategy and a founding member of AI Catalyst. He has worked as a senior executive in the investment and technology sectors for the last 30 years, having managed more than $1.7 billion. in stocks and bonds internationally. He is also the Founder and CEO of Koubaras Ltd, where he has led or contributed to many mergers and acquisitions. Georgios Sfyris Independent Non-Executive Member of the Board of Directors Mr. Georgios Sfyris is a graduate of the Law Department of the National and Kapodistrian University of Athens. He holds a Master's degree in Corporate Law with a specialization in International Commercial Law, International Commercial Arbitration and International Maritime Law as well as a Master's degree in Business Administration from the Surrey European Management School. He also has professional training in Tax Law at the Athens University of Economics and Business. He is an accredited Mediator by the Ministry of Justice in civil and commercial disputes, while he has completed specialized training in the field of Intellectual Property through the Vocational Training Center of the National and Kapodistrian University of Athens. He is an accredited Data Protection Officer and Lead Auditor holding the certification of TUV Nord ISO/IEC 27001:2022. He has attended numerous seminars on issues of commercial law in general and has participated in several legal committees, including the Standing Committee of Experts of the General Directorate of State Procurement of the General Secretariat of Trade of the Ministry of Development. He has many years of experience (30 years) in individual and team work for the provision of high quality legal services, and has assisted a variety of Companies in their activity. 4.16 The Company's senior managers are the following: 1) Charalambos Stasinopoulos, Chairman of the Board of Directors and Chief Entrepreneur 2) Evangelos Angelides, CEO of the Company and 3) Aristeides Iliopoulos, Group Solutions Director

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 62 Since the above persons also hold the position of Member of the Board of Directors, their brief biographies have already been provided above. 4.17 Professional commitments of members of the Board of Directors According to the statements of the members of the Board of Directors, the following other professional commitments have been disclosed to the Company, including significant non-executive commitments to companies and non-profit organizations: BoD member Professional commitment Charalambos Stasinopoulos • Chairman of the Board & CEO of Global Soft S.A. • Director of Profile Systems & Software (Cyprus) Ltd • Chairman of the Board & Director of Profile Software (UK) Limited • Chairman of the Board of Profile Digital Services S.A. • Director of Latover Holding Ltd • President Supervisory Board of Login S.A. • Chairman of the Board & CEO of Profile Technologies S.A. • Legal Representative of Profile Systems & Software (Cyprus) Ltd (DMCC Branch) Spyridon Barbatos • Vice Chairman of the Board of Directors & Deputy Chief Executive Officer of Global Soft S.A. • Member of the Board of Directors of Profile Digital Services S.A. • Member of the Board of Directors of Profile Technologies S.A. Evangelos Angelides • Member of the Board of Directors of Profile Technologies S.A. • Director of Profile Systems & Software (Cyprus) Ltd (DMCC Branch) • Managing Director of Login S.A. • President of Centevo AB Aristeides Iliopoulos • Director of Profile UK • Member of the Supervisory Board of Centevo AB

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 63 Theodoros Krintas • Managing Director of Koubaras LTD • Legal Representative of the Koubaras LTD branch Greece branch • Non-Executive Member of the Board of Directors of Intersalonika S.A. • Non-Executive Member of the Board of Directors of Intersalonika S.A. Life • President of the Investment Committee of the Public Sector Investment Fund, the Occupational Insurance Fund for the Assistance of Insurers and Personnel of Insurance Companies (TEA-EAPAE) Georgios Sfyris • Executive Manager of the Law firm “ G.Sfyris & Partners” Evanthia Giannakouri • Managing Director of K. Giannakouri P.C. It is noted that none of the members of the Board of Directors of the Company participates in the Boards of Directors of more than five (5) listed companies. 4.18 Board Suitability Policy 4.18.1 Since the Board of Directors is the senior management body of the Company, which is responsible for drawing up the Company's strategy, orientation and business plan, defending the general corporate interest and enhancing its long-term economic value, it is absolutely necessary for its composition to reflect the knowledge, skills and experience necessary for the exercise of its responsibilities, in accordance with the Company's business model and strategy, its size, structure, activities and operating environment, the complexity of its functions and its particular institutional role and character. 4.18.2 The Annual General Meeting of the shareholders of June 24, 2021 approved the Appropriateness Policy drawn up by the Management, which aims to ensure the quality and appropriate staffing, the smooth operation and the effective fulfillment of the role of the Board of Directors, as the Company's collective body, in order to promote the corporate purpose and defend the corporate interest. The Suitability Policy has been designed in a clear and defined manner and includes both the principles governing the selection, replacement and/or renewal of the term of office of the members of the Board of Directors, as well as the criteria for assessing their suitability, including criteria that ensure to a satisfactory degree the diversity of the composition of the Board of Directors, as well as the criteria and the procedure for the selection of the members of the Board of Directors, in compliance with the gender balance requirements for the Board of Directors, as provided for in articles 3A and 3B of Law 4706/2020, in accordance with the applicable legislation, and are in line with the operational organisation of the Company and in particular its highly extroverted nature and the Group in general, taking into account that its activities extend, apart from the European market, to international markets in which the Group has achieved a significant degree of penetration and creation of a competitive position. 4.18.3 In accordance with the approved and applicable Suitability Policy, both when electing new members of the Board of Directors, as well as in case of replacement or replacement or renewal of the

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 64 term of office of existing members, the Remuneration and Nomination Committee takes into account the criteria related to individual and collective suitability always in the light of the corporate values, strategy and the general business model that the Company has adopted and applies. I. Individual suitability In particular, individual suitability is assessed on the basis of the following criteria: (a) Adequacy of knowledge and skills The members of the Board of Directors, in order to be able to perform their duties, must have appropriate and sufficient educational background, the necessary theoretical knowledge and training, as well as previous, relevant to the Company's activities, practical/professional experience. For the judgment of practical experience, the following are in particular: • their former professional position, • their current employment, • the time and type of their service, • the requirements and responsibilities of the positions they assumed (especially for the executive members, this is a decisive criterion) • the scope and size of the companies in which they have been employed or managed, • the degree of complexity of their specific duties, • the responsibilities that they have assumed on a case-by-case basis in the context of their previous experience, • participation in group collaborations, the number of their subordinates, • the specific object of the professional/business activity they have exercised, etc. For the assessment of theoretical knowledge, the following are in particular: • the level and type of education, • their field of study, • their area of specialization, • their academic performance, etc. The above criteria are in any case taken into account in relation to the related or not to the scope of activity of the Company and the Group, while the requirements of the business strategy of the Company and the other Group companies, as well as the specific market conditions in which the Company and the Group in general operates and is addressed should be taken into account. The assessment is not limited to the academic qualifications of the candidate/member or the existence of a specific length of service, but it is judged on his actual experience and his training and generally on all his skills and abilities. Decisive criteria are, in particular: • the duties associated with the position on the Board of Directors and the skills they require (hard and soft skills),

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 65 • adequate knowledge and understanding of the activities and complexity of the business model of the Company and the Group in general, especially in light of the specific and demanding nature of the corporate activities; • adequate knowledge and understanding of the legislative framework and the Corporate Governance Code applied by the Company; • an in-depth understanding of the specific responsibilities and individual tasks and requirements of the position, • an understanding of the structure and operation of the Company and the Group, and • the general professional behavior and development of the member of the Board of Directors. (b) Guarantees of morality and reputation The members of the Board of Directors must be reliable, of good repute and morality, honest and intact and presumed to be so, when there are no objective and proven reasons to indicate a lack of honesty and good reputation such as, but not limited to, final administrative and judicial decisions, especially for offences related to the membership of the Board of Directors, non-compliance with the legislation of the Hellenic Capital Market Commission or the commission of financial crimes. In order to assess whether or not the above guarantees exist, the Company may request relevant information and supporting documents, subject to the applicable personal data protection legislation. For the formulation of its decision, the Company takes into account in particular: • the relevance of any violations to the role of the member; • their severity, • the circumstances under which they were committed (as well as any mitigating circumstances); • the specific role of the offender, • the penalty imposed, the stage at which the relevant legal procedure has been reached and any remedial measures; • the time that elapses from the offense, • the behaviour of the person being assessed after the infringement, • if there is a decision by a competent authority by which the assessee is excluded from exercising his duties as a member of the Board of Directors. (c) Conflict of interest In accordance with the Conflict of Interest Prevention and Response Procedure adopted by the Company, a conflict of interest is defined as any actual or potential situation (professional, personal or other situation or relationship) in which the private interests of the obligated person may conflict with the interests of the Company or may affect the ability of the obligated person to assess a situation or judgement of the obligated person in order to make a decision in an independent, impartial and corporate interest manner and which has the potential to jeopardize the interests of the Company. The members of the Board of Directors must strictly follow and apply the framework of policies, mechanisms and procedures for the purpose of prevention, recognition and effective treatment and

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 66 management of conflicts of interest, in accordance with the specific provisions of the aforementioned Procedure, on the one hand, and the Company's Rules of Procedure, on the other. (d) Independence of judgment The members of the Board of Directors must act with independent judgement and objectivity, which is not only ensured by the absence of conflict of interest and the fulfilment of the conditions of independence in accordance with the applicable legal provisions, but requires the active participation of the members in the meetings of the Board of Directors and the expression of independent and objective judgements. A person shall be considered objective and independent of judgement where: • discusses, decides and votes as he believes and his whole attitude to the Board of Directors is impartial, • does not compromise on its quality, • makes sure that there are no conditions that prevent it from being objective, • has courage, conviction, fortitude and critical thinking, • substantially evaluates and questions the positions of the other members of the Board, • formulates and supports his personal opinion, • asks reasonable questions to the other members of the Board of Directors, especially the executives, and criticizes these positions; • resists the phenomenon of "groupthinking". (e) Adequate time allocation The members of the Management Board, in particular the executive ones, must devote themselves adequately to their role and in any case have the necessary time for the proper and effective performance of the duties associated with their position. The time is assessed as adequate in particular in the light of: • the capacity and the specific responsibilities and duties of the member, • any participation in Committees of the Board of Directors, • any holding by him of a position on the boards of directors of other legal entities and the responsibilities arising from that position; • of his other professional obligations, • personal commitments, age, special personal circumstances. The Company provides the prospective members of the Board of Directors with information on the expected time for the proper performance of their duties, both for the meetings of the Board of Directors and for the meetings of its individual Committees, if they are members. II. Collective eligibility The Board of Directors, in its capacity as a collegiate body, must be able to: (a) take appropriate decisions taking into account the business strategy, the development business model, the extent of the risks assumed, as well as the specific conditions prevailing in each market (domestic, European and international) in which the corporate activities are developed; and

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 67 (b) monitor in a meaningful manner the decisions of senior management and to exercise constructive and substantial criticism of them in the context of the promotion of the corporate interest. In the context of the above dual mission, the Board of Directors must have a sufficient number of members, who collectively have the necessary knowledge and experience in every area related to collective responsibility, in order for the Company's management body to exercise de facto effective management, supervision and supervision of corporate affairs. All members of the Board of Directors must have a sufficient understanding of the areas for which there is collective responsibility, and in particular fully understand: • the business planning, structure, organization and operation of the Company, • the main risks faced by the Company in the exercise of its business activity, • the applicable financial reporting and reporting framework; • the generally applicable legislative, regulatory and regulatory framework, • Corporate governance, social responsibility and environmental protection issues • the impact of technology on the corporate object, especially given the Company's specific activity in the ever-changing IT industry and to be able to identify, evaluate and deal with risks, business, financial or other. III. Diversity criteria The Suitability Policy, which has been adopted and implemented by the Company in the context of the promotion of an effective model of corporate governance, promotes the diversity criteria during the selection process of the members of the Board of Directors, so that the corporate body is composed of a multi-member group based on a sufficient percentage of differentiation. The adoption of diversity criteria and the assessment of the specific qualifications and experience of each member relates in particular to: (a) the avoidance of obsolete and anachronistic social stereotypes regarding the assessment of the suitability of members; (b) promoting different views within the institution with a view to making it more effective in decision- making, and (c) seeking to integrate innovative approaches and ideas into the decision-making process. More specifically, the main criteria for the intended diversity of the composition of the Board of Directors are as follows: • the minimum percentage (25% of all members) representation by gender; • prohibiting the exclusion of a candidate or active member of the Board of Directors on the basis of a different gender, race, color, ethnic or social origin, religion or belief, property, birth, disability, age or sexual orientation. The members of the current Board of Directors cover a wide age range (between 44 and 64 years old), combine dynamics and experience, distinguish themselves for their character's ethos, reputation, reliability and integrity, have worked in senior positions and have served as senior executives of important companies and organizations, thus having a rich experience in the business sector and being

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 68 able to contribute actively and substantially to the Group's growth prospects in its geographical areas of activity. The present composition of the Board of Directors increases the pool of skills, experience and vision available to the Company, at the level of senior executives, thus contributing to the further enhancement of its productivity, competitiveness and innovation. 4.18.4 The full text of the Suitability Policy of the members of the Board of Directors is available on the website of https://www.profilesw.com Company. 4.19 Remuneration of members of the Board of Directors 4.19.1 An essential prerequisite for long-term growth and for ensuring the Company's and the Group's stable presence in the market in which it operates is the harmonisation and alignment of the remuneration of the members of the Board of Directors with the Company's profitability, capital adequacy, competitiveness and sustainable development. In this context, the Company has established, maintains and applies basic principles and rules regarding the remuneration of the members of the Board of Directors (hereinafter referred to as the "Remuneration Policy") which contribute to the maintenance of the competitiveness of the Company and the avoidance of excessive risks, due to the payment of excessive remuneration, which is not in line with the prevailing economic conditions and the wider financial environment. The purpose of the "Remuneration Policy" is to increase corporate value by attracting and retaining the most competent, appropriate and experienced employees, who achieve the goals set by the Management and contribute to the promotion of corporate goals, interests and activities in the best possible way. 4.19.2 In particular, the Remuneration Policy aims to achieve the following aims and objectives: • maximizing efficiency, • attracting and retaining competent executives with high theoretical training, long-term professional experience and effectiveness in the performance of their duties; • aligning remuneration with profitability, risks, capital adequacy and sustainable growth; • compliance with the applicable legislative and regulatory framework, • internal transparency. 4.19.3 The Company's current Remuneration Policy was approved, in accordance with the provisions of article 110 of Law 4548/2018, by the Annual Ordinary General Meeting of Shareholders on 31 May 2024, was registered in the General Commercial Register on 25.06.2024 and its validity period is four (4) years, unless the General Meeting decides to amend it during this period. The full text of the Remuneration Policy is available on the website of https://www.profilesw.com Company. The Remuneration Policy applies to all members of the Board of Directors (executive and non-executive, with the necessary differentiations), as well as to senior management officers (Directors, Directors and Heads of Unit) (hereinafter collectively referred to as "Managers"). 4.19.4 In accordance with the provisions of the Company's Remuneration Policy in force, the executive and non-executive members of the Board of Directors shall be paid: (a) fixed remuneration; (b) variable remuneration;

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 69 (c) fixed monthly allowance (for participation in the meetings of the Board of Directors), (d) other benefits and (e) participation in the Company's share disposal programs. 4.19.4.1 Fixed remuneration of the executive and non-executive members of the Board of Directors (executive and non-executive) is related to a paid relationship (such as an employment contract, a project, a mandate, a service), which these members maintain with the Company or its affiliates, the nature of which is determined on a case-by-case basis and approved by the competent corporate bodies of the Company or its affiliates. 4.19.4.2 Variable remuneration may be paid to executive and non-executive members of the Board of Directors who maintain a paid relationship or undertake duties and responsibilities related to the day- to-day operation and organisation of the Company and its subsidiaries, as well as to the Executive Chairman and the Executive Vice Chairman of the Board of Directors, regardless of the nature of their duties and responsibilities. Variable remuneration depends on the Group's performance and in particular on the annual operating results of its companies. Variable remuneration aims to provide sufficient incentives to maintain and continuously improve the Group's sizes and operating profitability. Deferral of variable remuneration shall only be allowed where it is linked to the achievement of long- term objectives. Payment of variable remuneration shall not be sought or recovered. Variable remuneration is related to the Group's performance and in particular to the annual organic results of its companies. Variable remuneration is intended to provide adequate incentives to maintain and continuously improve the Group's size and organic profitability. Deferral of payment of variable remuneration is allowed only when it is linked to the achievement of long-term objectives. Payment of variable remuneration is not sought or recovered. The variable remuneration of the executive and non-executive members of the Board of Directors is related to both the individual performance and the course of the Company and the Group. Indicative criteria on the basis of which the amount of variable remuneration may be calculated are as follows: • personal objectives which may vary according to the position being assessed, which are agreed before the start of the assessment period (in this case, the effectiveness and commitment of the person being assessed to the agreed objectives are assessed); • operating profit for the year, • business initiative, • Personal Characteristics, Leadership Skills, Team Inspiration Effective • organization and planning of work, taking initiatives, finding • effective and/or innovative solutions, immediate crisis management, etc. The Company is entitled at any time to determine further criteria for the granting of variable remuneration. 4.19.4.3 A fixed monthly allowance (for participation in the meetings of the Board of Directors) may be paid to the executive and non-executive members of the Board of Directors for their participation in the

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 70 meetings of the Board of Directors. The above fixed allowances are approved by the Annual Ordinary General Meeting. 4.19.4.4 Other benefits mean the non-monetary benefits provided to the executive and non-executive members of the Board of Directors in order to facilitate the proper fulfillment of their duties (e.g. mobile phone, car, hospitality costs, etc.) based on the approval of the competent corporate bodies (CEO). 4.19.4.5 Participation in share disposal programs may be provided to the executive and non-executive members of the Board of Directors on the basis of the procedure provided for in Article 113 of Law 4548/2018, following the relevant recommendation of the Board of Directors. 4.19.4.6 In addition, the Company may, following a decision of the Annual General Meeting of Shareholders, apply to other members of the Board of Directors a program for the granting of variable remuneration of any kind, retirement benefit programs or share disposal programs of the Company. 4.19.5 According to the specific provisions of the Company's current Remuneration Policy, independent non-executive members of the Board of Directors may receive compensation for their participation in the meetings of the Board of Directors, which is approved by a special decision of the Ordinary General Meeting. The above compensation is paid in cash and is subject to the legal deductions according to the applicable tax and insurance legislation. Independent non-executive members of the Board of Directors are included in the executive liability insurance coverage (D&O insurance program). Independent non-executive members of the Board of Directors are obliged, as a condition for the due payment of their remuneration and allowances, to provide the Company with any documentation requested to substantiate their compliance with the statutory criteria governing their designation as independent members. Independent non-executive members shall not participate in any bonus or long-term incentive scheme and shall not be granted bonus, share options or performance-related compensation. 4.19.6 In accordance with the provisions of the Company's Remuneration Policy in force, the Company's Directors are paid: (a) fixed remuneration; and (b) variable remuneration; (c) participation in programmes for the disposal of shares of the Company; and (d) voluntary benefits. 4.19.6.1 In shaping the remuneration system of Directors, particular emphasis is placed on the adoption of the necessary principles, in order to take into account, on the one hand, the knowledge and performance of human resources, the weight, the scope of responsibility, the responsibilities and the functional requirements of the job, the wage conditions in the wider labour market, the climate that keeps in the domestic economy, and, on the other hand, the promotion of the Company's and the Group's business goals, as well as the strengthening and maximization of their long-term economic

Annual Financial Statements for the period January 1, to December 31, 2025 (Amounts in Euros) 71 value. The Company and the Group apply a remuneration framework that varies according to the hierarchical level, the position of responsibility and risk management. 4.19.6.2 Fixed remuneration shall be paid in cash and shall constitute the significantly higher proportion of the total remuneration paid to the Directors. Fixed remuneration must be competitive in order to be able to attract and retain persons who have the appropriate and appropriate abilities, skills, experiences and behaviors needed by the Company and the Group. At the same time as assessing the gravity of the post, the academic background and the previous experience of the employee are taken into account in order to determine the level of fixed remuneration. Higher remuneration is provided for specialized roles that are of major importance for the operation and development of the Company and/or the Group or constitute cases of outstanding experience and performance. 4.19.6.3 Variable remuneration is a voluntary bonus linked to a system for evaluating the performance of Directors and to the results of the Company. They aim to reward the efforts of the Directors and to enhance their efficiency and are directly dependent on their performance and their contribution to the Company's overall long-term development. The performance of the Directors shall be rewarded on the basis of predetermined measurable quantitative and qualitative criteria, both in the short and long term. Variable remuneration is related both to the individual performance and to the course of the Company and the Group. Indicative criteria on the basis of which the amount of variable remuneration may be calculated are: • personal objectives, which may vary depending on the position being evaluated and the expectations of the management, which are agreed before the start of the evaluation period (in this case, the effectiveness and commitment of the person being evaluated to the agreed objectives are assessed); • new sales for the year and/or increase in turnover for the year, • operating profit for the year, • business initiative, • Personal characteristics, leadership skills, team inspiration, effective organization and planning of tasks, undertaking initiatives, finding effective and/or innovative solutions, immediate crisis management, etc. The Company is entitled at any time to determine further criteria for the granting of variable remuneration. 4.19.6.4 Participation in stock option plans may be provided to the Directors on the basis of the procedure provided for in article 113 of Law 4548/2018, upon the relevant recommendation of the Board of Directors. 4.19.6.5 Voluntary benefits to Managers include: • Use of a company car • Travel-performance expenses • mobile telephony plans

Annual Financial Report for the year from 1 January to 31 December 2025 (Amounts in euros) STATEMENT OF FINANCIAL POSITION Amounts in € Note GROUP COMPANY ASSETS 31/12/2025 31/12/2024 31/12/2025 31/12/2024 Non-current assets Property, plant and equipment 11 4,492,382 4,741,832 4,448,563 4,680,124 Right of use assets 30 783,187 562,960 147,598 105,174 Goodwill 12 2,111,123 2,031,914 - - Intangible assets 13 14,420,259 13,765,493 3,677,234 2,779,175 Investments in Related Companies 14 - - 8,147,702 7,111,060 Deferred tax assets 9 576,267 490,415 346,109 325,119 Other non-current financial assets - 178,870 175,557 5,008,245 6,408,248 Total 22,562,088 21,768,171 21,775,451 21,408,900 Current assets Inventories 15 226,625 129,713 221,931 122,597 Trade receivables 16 12,302,875 13,865,004 7,107,038 8,507,969 Other Receivables 17 18,044,609 9,345,311 17,349,983 8,923,313 Prepaiments 17 3,392,110 1,267,194 3,384,886 1,259,909 Financial Assets at FVTPL 18 5,451,426 4,501,570 3,868,694 2,899,310 Cash and cash equivalents 19 25,745,542 16,735,111 14,521,417 6,614,000 Total 65,163,187 45,843,903 46,453,949 28,327,098 TOTAL ASSETS 87,725,275 67,612,074 68,229,400 49,735,998 EQUITY AND LIABILITIES Equity Share capital 20 5,709,505 5,691,565 5,709,505 5,691,565 Share premium 20 2,977,710 2,929,350 2,977,710 2,929,350 Treasury Shares 21 (1,867,210) (900,134) (1,866,113) (899,037) Reserves 22 17,766,465 15,709,379 17,640,708 15,584,507 Retained earnings - 15,681,235 12,965,185 3,104,693 1,490,521 Total 40,267,705 36,395,345 27,566,503 24,796,906 Non-controlling interest - (109,038) (108,718) - - Total equity 40,158,667 36,286,627 27,566,503 24,796,906 LIABILITIES Non-current liabilities Long Term Borrowings 23 6,676,214 3,550,000 6,676,214 3,550,000 Long term lease liabilities 30 205,626 299,550 116,701 72,468 Deferred tax liabilities 9 386,786 279,830 - - Employee benefit obligations 24 714,501 603,844 162,062 144,078 Government grants 26 1,223,001 247,500 - - Other non-current liabilities - - - 3,500 3,500 Long term provisions - 76,605 41,649 35,000 35,000 Total 9,282,733 5,022,373 6,993,477 3,805,046 Current liabilities Trade payables 27 5,896,325 2,063,573 6,685,801 1,924,792 Income Tax Payable - 1,571,479 1,140,564 818,495 500,547 Short Term Borrowings 23 9,294,311 6,032,099 8,055,020 4,792,163 Short term lease liabilities 30 610,855 306,610 36,660 36,824 Other Payables 28 19,130,076 14,156,929 16,928,601 11,827,160 Other tax liabilities - 1,780,829 2,603,299 1,144,843 2,052,560 Total 38,283,875 26,303,074 33,669,420 21,134,046 Total liabilities 47,566,608 31,325,447 40,662,897 24,939,092 TOTAL EQUITY AND LIABILITIES 87,725,275 67,612,074 68,229,400 49,735,998 The notes are an integral part of the annual consolidated financial statements. 118   

Annual Financial Report for the year from 1 January to 31 December 2025 (Amounts in euros) STATEMENT OF COMPREHENSIVE INCOME Amounts in € GROUP COMPANY Note 1/1/2025 - 31/12/2025 1/1/2024 - 31/12/2024 1/1/2025 - 31/12/2025 1/1/2024 - 31/12/2024 Revenue 6 47,507,820 40,093,945 34,323,287 26,183,879 Cost of Sales 7 (27,757,415) (22,369,975) (22,655,193) (17,411,116) Gross profit 19,750,405 17,723,970 11,668,094 8,772,763 Other Income 7 555,467 1,235,044 171,268 761,500 Distribution expenses 7 (4,805,211) (4,216,551) (3,382,246) (2,458,242) Administrative expenses 7 (2,762,299) (2,694,209) (1,808,261) (1,703,214) Research and developement expenses 7 (2,969,222) (2,712,262) (1,515,580) (1,454,307) Other Expenses 7 (226,275) (1,470,530) (45,632) (933,193) Operating profit 9,542,865 7,865,462 5,087,643 2,985,307 Dividends income - - - 1,800,000 1,225,000 Finance income/(expenses) net 8 (1,322,495) (612,199) (749,442) (488,888) Profit before tax 8,220,370 7,253,262 6,138,201 3,721,419 Income tax 9 (1,868,295) (1,664,563) (1,124,260) (772,531) Net profit for the year (A) 6,352,075 5,588,700 5,013,941 2,948,888 Net profit for the year from Dis-Continued Operations - - - - Non Controlling Interest (313) 515 - - Net profit for the year attributable to the Shareholders of the Parent Company 6,352,388 5,588,185 5,013,941 2,948,888 Other Comprehensive Income Items that will not be subsequently reclassified to profit and loss Foreign exchange differences from translating foreign operations (234,230) 390,937 - - DBO Revaluation (1,053) (21,991) 819 (20,563) Tax on other Comprehensive income that will not be reclassified to Insome Statement 231 4,838 (180) 4,524 Other Comprehensive Income/ (Expenses) for the period (net after taxes) (B) (235,052) 373,784 639 (16,039) Total Comprehensive Income/ (Expenses) for the period (A+B) 6,117,023 5,962,484 5,014,580 2,932,849 Shareholders of the Parent Company 6,117,343 5,961,975 - - Non Controlling Interest (320) 508 - - Basic Earnings Per Share 10 0.2577 0.2282 0.2034 0.1204 Diluted Earnings Per Share 10 0.2571 0.2265 0.2030 0.1195 The notes are an integral part of the annual consolidated financial statements. 119  

Annual Financial Report for the year from 1 January to 31 December 2025 (Amounts in euros) STATEMENT OF CHANGES IN EQUITY GROUP GROUP Amounts in € Share capital Share premium Treasury Shares Statutory reserve Other Reserves Tax Free Reserves Retained Earnings Non- controlling interest Total Equity on January 1, 2024 5,654,883 2,830,467 (313,622) 1,011,829 10,448,101 2,638,579 9,724,440 (109,226) 31,885,451 Profit after tax for the year - - - - - - 5,588,185 515 5,588,700 Other comprehensive income for the year - - - - - - 373,791 (7) 373,784 Total Comprehensive Income - - - - - - 5,961,976 508 5,962,484 Purchase of Treasury Shares (note 21) - - (586,512) - - - - - (586,512) Establishment of statutory reserve (note 22) - - - 296,246 - - (296,246) - - Share Capital Increase (note 20) 36,682 98,883 - - - - - - 135,565 Dividends for the year - - - - - - (1,199,985) - (1,199,985) Stock Option reserve (note 22) - - - - 89,624 - - - 89,624 Transfer of Intragroup dividends (note 22) - - - - 1,225,000 - (1,225,000) - - Equity on December 31, 2024 5,691,565 2,929,350 (900,134) 1,308,075 11,762,725 2,638,579 12,965,185 (108,718) 36,286,627 Equity on January 1, 2025 5,691,565 2,929,350 (900,134) 1,308,075 11,762,725 2,638,579 12,965,185 (108,718) 36,286,627 Profit after tax for the year - - - - - - 6,352,388 (313) 6,352,075 Other comprehensive income for the year - - - - - - (235,045) (7) (235,052) Total Comprehensive Income - - - - - - 6,117,343 (320) 6,117,023 Purchase of Treasury Shares (note 21) - - (2,674,198) - - - - - (2,674,198) Sale of Treasury Shares (note 20) - - 1,707,122 - - - 250,268 - 1,957,390 Establishment of statutory reserve (note 22) - - - 251,582 - - (251,582) - - Share Capital Increase (note 20) 17,940 48,360 - - - - - - 66,300 Dividends for the year - - - - - - (1,599,979) - (1,599,979) Stock Option reserve (note 22) - - - - 5,504 - - - 5,504 Transfer of Intragroup dividends (note 22) - - - - 1,800,000 - (1,800,000) - - Equity on December 31, 2025 5,709,505 2,977,710 (1,867,210) 1,559,657 13,568,229 2,638,579 15,681,235 (109,038) 40,158,667 The notes are an integral part of the annual consolidated financial statements. 120