2 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu ANY Security Printing Company Public Limited Company by Shares Audited Consolidated Financial Statements December 31, 2023 Table of content TABLE OF CONTENT .................................................................................................... 2 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2023 AND DECEMBER 31, 2022 ................................................................................... 4 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME AS AT DECEMBER 31, 2023 AND DECEMBER 31, 2022 ............................................................................. 5 CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY AS AT DECEMBER 31, 2022 AND DECEMBER 31, 2021 ........................................................ 6 CONSOLIDATED STATEMENT OF CASH-FLOW AS AT DECEMBER 31, 2023 AND DECEMBER 31, 2022 ..................................................................................................... 7 SUPPLEMENTARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DEC. 31, 2023 ................................................................................................................. 8 1 GENERAL ............................................................................................................ 8 2 SIGNIFICANT ACCOUNTING POLICIES .......................................................... 11 3 CASH AND BANK.............................................................................................. 23 4 ACCOUNTS RECEIVABLES ............................................................................. 23 5 INVENTORIES ................................................................................................... 24 6 OTHER CURRENT ASSETS AND PREPAYMENTS......................................... 24 7 PROPERTY, PLANT AND EQUIPMENT ........................................................... 25 8 RIGHT OF USE ASSETS ................................................................................... 26 9 GOODWILL ........................................................................................................ 27 10 INTANGIBLES ................................................................................................... 29

3 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 11 CONTRACTED LIABILITIES, OTHER PAYABLES TAX LIABILITIES, GOVERNMENT GRANTS AND ACCRUALS ............................................................... 29 12 SHORT TERM AND LONG TERM LOANS ....................................................... 31 13 SHARE CAPITAL ............................................................................................... 31 14 TREASURY SHARES ........................................................................................ 31 15 RETAINED EARNINGS, NON-CONTROLLING INTEREST .............................. 31 16 NET SALES........................................................................................................ 32 17 OTHER EXPENSES, NET .................................................................................. 34 18 INTEREST INCOME / EXPENDITURE .............................................................. 34 19 COST OF SALES AND SELLING GENERAL AND ADMINISTRATION COSTS 35 20 TAXATION ......................................................................................................... 36 21 OTHER COMPREHENSIVE INCOME FOR THE YEAR .................................... 38 22 EARNINGS PER SHARE ................................................................................... 38 23 CONTINGENT LIABILITIES AND PROVISIONS ............................................... 38 24 SHORT TERM AND LONG TERM PART OF LEASE LIABILITIES .................. 39 25 RELATED PARTY TRANSACTIONS ................................................................ 40 26 REMUNERATION OF THE MEMBERS OF THE SUPERVISORY BOARD AND THE BOARD OF DIRECTORS ..................................................................................... 41 27 RISK MANAGEMENT ........................................................................................ 42 28 SIGNIFICANT EVENTS AFTER THE REPORTING PERIOD ............................ 44

4 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Consolidated Statement of Financial Position as at December 31, 2023 and December 31, 2022 In HUF thousands: Notes December 31, 2023 December 31, 2022 Current assets Cash and bank 3 6,056,275 6,393,330 Accounts receivables 4 12,674,854 5,607,294 Inventories 5 6,625,554 6,487,058 Other current assets and prepayments (without current tax receivable) 6 1,826,006 982,797 Current tax receivables 6 137,847 160,315 Total current assets 27,320,536 19,630,794 Non-current assets Property, plant and equipment 7 12,839,007 13,083,997 Right of use 8 489,831 578,557 Goodwill 9 639,352 569,823 Intangibles 10 171,420 247,615 Other assets 18,223 16,914 Total non-current assets 14,157,833 14,496,906 Total assets 41,478,369 34,127,700 Current liabilities Trade accounts payables 27 5,908,538 4,326,200 Short term part of lease liabilities 24 134,219 287,807 Contracted liabilities 11 2,644,678 7,411,258 Other payables and accruals (without current tax liabilities) 11 4,614,676 2,498,326 Current tax liabilities 11 1,687,520 1,142,542 Short term loans 12 8,474,190 2,540,520 Total current liabilities 23,463,821 18,206,653 Long term liabilities Deferred tax liability 20 941,763 839,984 Long term part of lease liabilities 24 104,886 112,396 Long term loans 12 4,049,259 4,357,787 Other long term liabilities 1,978 15,444 Total long term liabilities 5,097,886 5,325,611 Shareholders' equity Share capital 13 1,449,876 1,449,876 Capital reserve 250,686 250,686 Retained earnings 15 9,845,826 7,888,003 Treasury shares 14 (455,048) (455,048) Other comprehensive income 21 224,320 232,040 Total owners' equity 11,315,660 9,365,557 Non controlling interest 15 1,601,002 1,229,879 Total shareholders’ equity 12,916,662 10,595,436 Total liabilities and shareholders' equity 41,478,369 34,127,700 The Supplementary Notes are inseparable parts of the consolidated financial statements.

5 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Consolidated Statement of Comprehensive Income as at December 31, 2023 and December 31, 2022 In HUF thousands: Notes FY 2023 FY 2022 Net sales 16 55,475,269 43,179,930 Cost of sales 19 (37,790,901) (30,555,068) Gross profit 17,684,368 12,624,862 Selling general and administration costs 19 (10,247,827) (8,830,160) Gain on sale of fixed assets (133) 227 Foreign currency (loss) / gain (178,195) 149,804 Other expense, net 17 (856,058) (358,675) Operating income 6,402,155 3,586,058 Interest income 18 158,677 45,994 Interest expense 18 (698,442) (246,169) Profit before tax and non-controlling interest 5,862,390 3,385,883 Deferred tax income / (expense) 20 (101,779) (117,722) Income tax expense 20 (1,062,974) (573,862) Total tax expense (1,164,753) (691,584) Profit after tax 4,697,637 2,694,299 Other comprehensive income for the year 21 (65,291) 205,027 out of which: effect of revaluation based on IAS 21* (65,291) 205,027 Total comprehensive income for the year 4,632,346 2,899,326 Profit after tax attributable to Shareholders of the Company 4,267,289 2,244,042 Non controlling interests 430,348 450,257 Other comprehensive income attributable to Shareholders of the Company (7,720) 137,933 Non controlling interests (57,571) 67,094 Earnings per share (EPS): Basic (HUF per share) 22 298 156 Fully diluted (HUF per share) 22 298 156 Dividend per share paid (DPS) 161 168 The Supplementary Notes are inseparable parts of the consolidated financial statements. * In case of derecognition of a foreign subsidiary the relevant part will be reclassified to profit and loss.

6 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Consolidated Statement of Changes in Shareholders’ Equity as at December 31, 2022 and December 31, 2021 Notes Issued Capital Capital Reserve Retained Earnings Treasury Shares Other comprehensive income Non controlling Interest Total January 1, 2022 1,449,876 250,686 8,054,043 (455,048) 94,107 1,048,010 10,441,674 Dividend paid (after FY 2021) - - (2,410,082) - - - (2,410,082) Dividend paid to minority shareholders (after FY 2021 income) 15 - - - - - (498,738) (498,738) Profit after tax attributable to non- controlling interests 15 - - - - - 450,257 450,257 Effect of revaluation based on IAS 21 15 - - - - 137,933 67,094 205,027 Changes connected to Atlas transaction 15 - - - - - 163,256 163,256 Profit after tax attributable to owners of the Company - - 2,244,042 - - - 2,244,042 December 31,2022 1,449,876 250,686 7,888,003 (455,048) 232,040 1,229,879 10,595,436 Dividend paid (after FY 2022) - - (2,309,466) - - - (2,309,466) Dividend paid to minority shareholders (after FY 2022 15 - - - - - (1,654) (1,654) Profit after tax attributable to non- controlling 15 - - - - - 430,348 430,348 Effect of revaluation based on IAS 21 15 - - - - (7,720) (57,571) (65,291) Profit after tax attributable to owners of the Company - - 4,267,289 - - - 4,267,289 December 31,2023 1,449,876 250,686 9,845,826 (455,048) 224,320 1,601,002 12,916,662 The Supplementary Notes are inseparable parts of the consolidated financial statements.

7 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Consolidated Statement of Cash-flow as at December 31, 2023 and December 31, 2022 In HUF thousands: Notes FY 2023 FY 2022 Cash flows from operating activities Profit before tax and non-controlling interest 5,862,390 3,385,883 of which foreign currency (loss) / gain (178,195) 149,804 Effect of revaluation based on IAS 21 (65,291) 205,027 Depreciation cost of fixed assets 7 2,296,323 1,962,562 Amortization cost of intangibles 10 76,195 84,607 Changes in provisions 17 483,055 78,012 Gain on sale of property, plant and equipment 133 (2,906) Interest expense 698,442 246,169 Interest income (158,677) (45,994) Operating cash-flow before working capital changes: 9,192,570 5,913,360 Changes in accounts receivable and other current assets 4,6 (7,915,575) 802,543 Changes in inventories 5 (595,942) (3,218,547) Changes in accounts payables, provision and accruals 11 (617,199) 8,925,226 Cash provided by operating activities 63,854 12,422,582 Interest paid (617,624) (224,054) Interest received 135,879 101,953 Taxes paid, net 20 (1,038,509) (591,855) Net cash provided by operating activities (1,456,400) 11,708,626 Cash flows from investing activities Purchase of property, plant and equipment 7 (1,963,893) (4,504,249) Gain on sale of property, plant and equipment (133) 2,906 Proceeds on sale of investments 9 - (425,016) Changes in loans to employees (1,309) (4,658) Net cash flow used in investing activities (1,965,335) (4,931,017) Cash flows from financing activities Non controlling interest changes (71,182) (498,738) Increase in short term loans 12 5,933,670 198,506 Increase in long term debt 12 - 3,330,576 Repayment of long term loans 12 (308,528) (2,060,323) Increase of lease liabilities 24 139,661 96,630 Repayment of lease liabilities 24 (299,475) (338,356) Dividend paid (2,309,466) (2,410,081) Net cash flow used in financing activities 3,084,680 (1,681,786) Changes in cash and cash equivalents (337,055) 5,095,823 Cash and cash equivalents at beginning of period 6,393,330 1,297,507 Cash and cash equivalents at end of the period 3 6,056,275 6,393,330 The Supplementary Notes are inseparable parts of the consolidated financial statements.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 Supplementary Notes to the Consolidated Financial Statements Dec. 31, 2023

1 General

ANY Security Printing Company Public Limited Company by Shares (ANY PLC or the Company) is a limited liability company incorporated under the laws of the Republic of Hungary. The Company operated as a State enterprise until 1992 when it was transformed into a limited liability company (Rt.). The Company’s registered office is located at Halom u.5, Budapest, District 10. The Company’s webpage: www.any.hu. The persons authorized to represent the Company, and to sign the annual report: Gábor Zsámboki, CEO (Address: 1056 Budapest, Belgrád rakpart 21. IV/1.). The person responsible for the accounting services registered in IFRS: Tamás Karakó, CFO (Address: 1112 Budapest, Őrség u. 9/B). The auditor of the Company Deloitte Könyvvizsgáló és Tanácsadó Kft. (Address: 1068 Budapest, Dózsa György út 84/C.), registered statutory auditor: Tamás Horváth (MKVK: 003449) (Address: 1028 Budapest, Bölény utca 16.). The audit fee in 2023 is HUF 39.1 million (HUF 31.2 million in 2022). Deloitte Üzletviteli és Vezetési Tanácsadó Zrt. provided advisory services to ANY Security Printing company Plc. in connection with taxation issues in the amount of 18,000 USD.

As of December 31, 2023 and 2022 – based on the Company’s share book – the following owners have more than 5% voting right or the following groups of investors own the Company:

	FY 2023			FY 2022
Investor	Voting right (%)	Ownership (%)		Voting right (%)	Ownership (%)
Owners above 5% share
EG CAPITAL LLC(*)	11.98%		11.62%	11.98%		11.62%
DIGITAL FOREST LLC(**)	7.11%		6.89%	6.97%		6.76%
AEGON ALFA SZÁRMAZTATOTT ALAP	5.20%		5.04%	8.87%		8.60%
Owners below 5% share
Domestic Institutional Investors	30.15%		29.23%	28.94%		28.06%
Foreign Institutional Investors	10.83%		10.50%	10.75%		10.42%
Foreign Individual Investors	0.57%		0.55%	0.54%		0.52%
Domestic Individual Investors	31.70%		30.75%	28.53%		27.66%
Management, employees	1.46%		1.42%	2.42%		2.34%
Treasury shares	0.00%		3.03%	0.00%		3.03%
Other	1.00%		0.97%	1.00%		0.99%

(*) The Chairman of the Board of Directors of ANY Security Printing Company PLC as owner of EG Capital LLC has a further indirect ownership through Fortunarum Kft. (**) Based on the AGM of March 31, 2014 the Tamás Erdős has been elected as a member of the Board of Directors of ANY Security Printing Company PLC has indirect ownership.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

The Group produces security products and solutions (tax stamps. stickers with security elements), plastic and paper cards (document cards. bank and telephone cards. as well as commercial cards), personalized business and administration forms, as well as conventional printing products. The consolidated subsidiaries of the Group at December 31, 2023 and at December 31, 2022 are as follows. The parent company primarily examines ownership when investigating control over subsidiaries based on IFRS 3.

			FY 2023		FY 2022
	Place of		Share of ownershi		Share of ownershi
Name of the	registratio	Share	Share of ownershi	Voting	Share of ownershi	Voting	Classificatio
Name of the	n and	Share		Voting		Voting	Classificatio
Company		capital	right 1	right 1	n 2
						p	p
	operation					p	p
Gyomai Kner Nyomda Zrt.	Hungary	HUF 200,000,00 0	99.48%	99.48%	99.48%	99.48%	L
Specimen Zrt.	Hungary	HUF 100,000,00 0	100.00%	100.00 %	100.00%	100.00 %	L
Techno-Progress Kft.	Hungary	HUF 5,000,000	100.00%	100.00 %	100.00%	100.00 %	L
ANY Ingatlanhasznosít ó Kft.	Hungary	HUF 3,000,000	100.00%	100.00 %	100.00%	100.00 %	L
Zipper Services SRL	Romania	RON 2,060,310	60.00%	60.00%	60.00%	60.00%	L
Tipo Direct Serv SRL	Moldova	30.308 MDL	60.00%	60.00%	60.00%	60.00%	L
ATLAS Trade Distrib. SRL	Romania	RON 1,000	60.00%	60.00%	60.00%	60.00%	L
Slovak Direct SRO	Slovakia	EUR 63,965	100.00%	100.00 %	100.00%	100.00 %	L

1 Voting rights that entitle the holder to participate in decision making at the general meeting of the company included in consolidation. 2 Fully controlled subsidiaries (L); Joint ventures (K); Associated undertakings (T)

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

	ESEF information
Homepage of parent company:	www.any.hu
LEI code of parent company:	529900YYR637SPJ0JR59
Name of parent company:	ANY Security Printing Company Plc.
Domicile of parent company:	Hungary
Legal form of parent company:	Public Limited Company by Shares
Country of incorporation:	Hungary
Address of parent company’s registered office:	H-1102, Budapest, Halom street 5., Hungary
Principal place of business:	H-1102, Budapest, Halom street 5., Hungary
	The Group produces security products and solutions (tax stamp,

Description of nature of parent company’s operation and principal

activities:	commercial cards), personalized business and administration
	forms, as well as conventional printing products.

stickers with security elements), plastic and paper cards (document cards, bank and telephone cards, as well as

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

2 Significant accounting policies Basis of preparation

The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (the “EU”). The Parent Company, ANY Security Printing company Plc. prepares its separate financial statements in accordance with International Financial Reporting Standards from January 1, 2017. Its domestic subsidiaries prepare their financial statements in accordance with Hungarian Accounting Law, while foreign subsidiaries prepare their financial statements according to accounting principles generally accepted in their own countries, that are adjusted in accordance with IFRS from the consolidation package through the consolidation process. The consolidated financial statements are mainly prepared due to the regulations related to listed companies based on the accounting act, so it contains reclassifications and adjustments through which it complies with IFRS. IFRS as adopted by the EU does not significantly differ from IFRS as issued by the International Accounting Standards Board (IASB).

The reporting currency of the Group is the Hungarian Forint (“HUF”), rounded to nearest thousand forints. The reporting period of the Group is equivalent to calendar years. Base period from 1 st January 2022 to 31 st December 2022, referred as FY 2022 in text and table headings as well, and current period from 1 st January 2023 to 31 st December 2023, referred as FY 2023 in text and table headings as well. The consolidated financial statements have been prepared on the historical cost basis except for real estates and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The principal accounting policies are set out below.

Financial Statements are prepared based on the assumption of going concern of the activity of the Group in the foreseeable future.

Basis of consolidation The consolidated financial statements include the financial statements of ANY PLC and its subsidiaries after elimination of all intercompany transactions and balances, including unrealized intercompany profits. Subsidiaries are those companies in which one company of the Group has control over the subsidiary, so the company is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to effect those returns through its power over the subsidiary.

On acquisition, the assets and liabilities of a subsidiary are measured in the consolidated financial statements at their fair values at the date of acquisition. The interest of minority shareholders is stated at the minority’s proportion of the fair values of the assets and liabilities recognized. Goodwill arising on consolidation represents the excess of the cost of acquisition over the Group’s interest in the fair value of the identifiable net assets of a subsidiary at the date of acquisition.

The results of subsidiaries acquired or disposed during the year are included in the consolidated statement of comprehensive income from the effective date of acquisition or up to the effective date of disposal, as appropriate. The transactions between the subsidiaries, including unrealized gains and losses as well as realized intra- group gains, were eliminated during consolidation. The equity and net income attributable to minority interests are shown as separate items in the consolidated financial statements.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Cash and cash equivalents Cash and cash equivalents include cash at bank in hand, balances of bank accounts and short-term deposits with an original maturity of three months or less and the risk of their impairment is not significant.

Consolidated statement of cash flows For the cash flow statement the Cash and cash equivalents include cash and the value of bank deposits, as well as other short term (a term of three months or less at the time of their purchase) liquid investments, which may be immediately exchanged for the amount indicated on them, and their conversion does not come with the risk of a change in their value. Statement of cash-flow is prepared based upon the indirect cash-flow method.

Inventory Inventory is stated at the lower of cost or net realizable value after making impairment for any obsolete or slow moving items. Cost is determined at standard cost adjusted to actual purchase price at period end. For purchased inventories cost comprises purchase price, possible additional customs, delivery costs, non- refundable taxes and any other costs related to acquiring the inventory. For finished goods and work in progress, cost comprises direct materials, direct labour and an appropriate allocation of manufacturing fixed and variable overheads.

Inventory impairment is calculated on obsolete or slow moving stocks item by item after judgement of the inventory item based on its physical status and future usage and selling opportunities. Full impairment is raised on inventories of which future usage and selling opportunities based on the unique debtors related characteristics of the inventories after the expiration of the contract or in lack of further orders are not probable. In case of inventories not connected directly to debtors, impairment on inventory is posted, if there was no consumption or sale in that item for a longer period before balance sheet day, based on individual assessment in this case as well. Furthermore the Group accounts impairment for inventories where cost of inventory is higher than the possible future net realizable value at a level until the net realizable value. Furthermore raises the Group full impairment on inventories that are falling out of production during the different technological processes, checked but proved to be not sufficient quality, and which were moved to scrap inventory location during the year, but have not been scrapped yet.

Property, plant and equipment (PP&E) Property, plant and equipment are stated at cost less accumulated depreciation less accumulated impairment losses. Freehold land is not depreciated. Depreciation is provided using the straight-line method

at rates calculated to write off the cost of the asset over its expected economic useful life. The estimated useful life and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. The rates used are as follows:

Buildings	2% to 5%
Machinery and equipment	14.5 to 33%
Vehicles	20%

At each balance sheet date, the Group reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication in accordance with internal or external information that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of such an impairment loss (if any). If the recoverable amount

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognized as an expense immediately.

An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of PP&E is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. Depreciation of assets directly attributed to operation is posted to cost of sales, depreciation of assets directly not attributed to operation is posted to selling, general and administration costs.

Right of use assets The Group recognises its assets owned in connection with lease contracts as right of use assets from 1st January 2019 based on the regulations of IFRS 16. Based on these regulations all assets are classified as right of use assets of which use is controlled through lease contracts or long term rental contracts. As there is no guaranteed residual value or lease payments due at the end of the contractual period, in the lease contracts of the Group, initial value of right of use assets are equal to initial value of the lease liabilities. The Group has three different classes of right of use assets. These are real estates, machineries and equipments and vehicles and other equipments. Depreciation is calculated on right of use assets based on

IAS 16 through the entire life of the lease contracts and long term rental contracts applying the following rates: Real estates 10.0% - 46% Machineries and equipments 14.5% - 33% Vehicles and other equipments 25.0% - 33%

Lease liabilities (as Lessee) The Group recognises its lease liabilities based on IFRS 16. In accordance with that, all liabilities are recognised as lease liabilities which are connected to lease contracts or long term rental contracts. The Group measures its lease liabilities based upon the present value of contractual net cash-flows, with incremental borrowing rate available on the market for the Group for similar periods using as a discount rate. The Group has no initial lease obligations, no dismantling or removing costs, variable lease conditions and does not receive any lease incentives. The members of the Group have no option to prolong or terminate the contracts neither in lease contracts nor in long term rental contracts, though not even the lessor has the right to change the lease conditions during the lease period. The Group has no small value or short term leases based on IFRS 16, has no sub-lease contracts and has no sale-and-lease-back type transactions. Lease interest is calculated on lease liabilities applying the interest rate implicit in the lease or incremental borrowing rate (if the implicit interest rate is not available), which is recognised in the statement of profit or loss and other comprehensive income on the line interest expense.

Intangible assets Intangible assets are considered to be definite useful life by the Group. Intangible assets can be purchesed, self produced or recognised in compliance with IFRS3 business combinations. Intangible assets with definite useful lives are carried at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with infinite useful lives that are

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

acquired separately are carried at cost less accumulated impairment losses. Amortization is provided at rates between 16.7% and 33% per year.

An item of intangible asset is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of intangible asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss.

Goodwill On acquisition, the assets and liabilities of a subsidiary are measured in the consolidated financial statements at their fair values at the date of acquisition. The interest of minority shareholders is stated at the minority’s proportion of the fair values of the assets and liabilities recognized. Goodwill arising on consolidation represents the excess of the cost of acquisition over the Group’s interest in the fair value of the identifiable net assets of a subsidiary at the date of acquisition. Goodwill is included as intangible asset

in the statement of financial position, to which impairment loss is calculated, if based on annually performed impairment test it is necessary. For the purpose of impairment test, the value of goodwill is allocated to those Cash Generating Units (hereinafter: CGU) of the Group that probably will have positive effects from the synergies. Those CGU-s, to which goodwill is allocated are subject to goodwill impairment test annually or more often if circumstances indicate any loss in the value of the Unit. If the book value of the goodwill is higher than the fair value of the CGU, impairment loss is accounted on the goodwill. The impairment loss decreases mainly the value of the goodwill allocated on the CGU, then the remaining amount decreases the net book value of the CGU’s other assets, in proportion of the book value of the asse ts. The goodwill impairment loss once accounted cannot be reversed in the future. On disposal of a CGU the attributable amount of goodwill is included in the determination of the profit or loss on disposal. The goodwill impairment calculation is based upon companies’ budgets containing more financial years. Present value of earnings before interest, tax and depreciation is calculated to the date of year end, using the companies’ expected earnings before interest, tax and depreciation ratio as a discount factor. Thus enterprise values are adjusted by cash balance and net debt balance resulting in final enterprise value. This final enterprise value is compared to the net book value of the goodwill.

Financial instruments In order to define the category of financial assets, the Group defines whether the financial asset is a debt instrument or an equity instrument. Debt instruments must be measured through fair value to profit and loss statement, though when recognizing, the Group can decide that debt instruments not held for sale can be measured through fair value to other comprehensive income. If the financial asset is a debt instrument, the following has to be considered. - Amortised cost – purpose is to have the contractual cash-flows, which contains only and only the principle part of the liability and the interests. - Fair value through other comprehensive income (FVTOCI) – purpose is to held, which achieves its goal by having contractual cash-flows and the sale of the financial instrument and the contractual conditions of the financial asset contain in defined periods cash-flows only from principle part of the liability and interests. - Fair value through profit and loss statement (FVTPL) – which do not belong into neither of the above mentioned categories, or when recognition were marked as FVTPL financial assets.

Financial liabilities must be measured at amortised cost, except for those, which must be measured FVTPL or the Group chose to measure at fair value. Financial liabilities and derivative products must be measured at FVTPL. When recognizing, the Group can mark a financial liability to be measured at FVTPL irrevocably if: - it ceases or significantly decreases a measurement inconsistency, or - a group of financial liabilities or a group of financial assets and liabilities are measured at fair value

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

in accordance with a documented risk or investment strategy.

Subsequent measurement Subsequent measurement is based upon the category of the financial instrument.

Amortised cost Financial liabilities are measured at amortized costs, so do lease liabilities as well, and also those parts of financial liabilities which are held by the Group based on the business model for collecting contractual cash- flows and contractual cash-flows consist solely payments of principle and interest on the principal amount outstanding. Amortised cost is the original historical cost of the financial asset or liability decreased by the principal payments increased or decreased by the accumulated amortised cost of the difference between the original historical cost and the maturity cost and decreased by the possible impairment costs or loss of value. Effective rate of interest method should be used, interest has to be accounted in P&L.

Debt instruments measured FVTOCI The asset must be measure at fair value. Interest income, impairment and foreign exchange differences must be accounted in P&L (similar to amortised cost assets). Fair value differences must be accounted in OCI. When derecognizing the asset, the previously accounted loss or gain must be reclassified to P&L. When reclassifying or derecognizing the asset, the previously accounted fair value differences accumulated in equity must be reclassified to P&L in a way like the asset would have been measured by amortised cost from initial recognition. Equity instrument measured FVTOCI

Dividend can be recognised, if: - the entity is eligible for that, - economic benefits will flow to the entity and can be reliably measured. Dividend has to be accounted in P&L, except when dividend is obviously partial return for the costs of the investment, in which case it has to be accounted in OCI.

Fair value differences are accounted in OCI. Fair value differences accounted in OCI cannot be reclassified to P&L later, even if the asset is impaired or sold.

Debt instruments measured FVTPL Assets must be measured at fair value, and fair value differences must be accounted in P&L.

Fair value measurement Based on market prices valid on the date of the statement of financial position without deducting transaction costs. If such cannot be found, then based upon market price of similar assets, or based upon the cash- flows deriving from the net assets of the investment.

Impairment of financial assets At each reporting date, the Group assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. When making the assessment, the Group uses the change in the risk of a default occurring over the expected life of the financial instrument instead of the change in the amount

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

of expected credit losses. To make that assessment, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and consider reasonable and supportable information, that is available without undue cost or effort, that is indicative of significant increases in credit risk since initial recognition. The Group assumes that the credit risk on a financial instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date. The Group analysed whether how much credit loss on trade receivables should be raised based on expected credit loss of IFRS 9, and found that based on the return of previous years’ trade receivables as future expected credit loss on trade receivables will account to Statement on Profit and Loss and Other Comprehensive Income (SPLOCI) 0.15% of gross value of trade receivables. The Group has significant number of trade debtors with governmental background, and the Group also ensures the inflow of trade receivables in the form of advances or other payment guarantees. General credit losses are not significant based on the Group’s assessment, although based on individual trade debtors’ assessment the necessary impairment on trade receivables is accounted. Credit-loss accounted in previous years in proportion of value of gross receivables: 2018.12.31 2019.12.31 2020.12.31 2021.12.31 2022.12.31 0.07% 0.09% 0.07% 0.07% 0.15% Receivables by due date Not overdue or 0-90 days overdue More than 90 days overdue Amount of write-off receivable 0.95% Individually measured

De-recognition of financial assets The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received.

Taxation The amount of company tax is based on the taxation obligation defined according to the law on corporate income tax and dividend taxes, which is modified by the deferred tax. Based on the decision of the Hungarian Parliament, 9% corporate tax rate has to be applied for the Hungarian companies from the calendar year of 2017. In case of the domestic subsidiaries we applied the new 9% corporate tax rate when calculating deferred tax. The tax liability of the foreign companies of the Group is taken into consideration with the effective tax legislation of their country of incorporation.

Deferred taxes are calculated using the balance sheet liability method. Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The measurement of deferred tax liabilities and deferred tax assets reflects the tax consequences that would follow from the manner in which the Group expects, at the balance sheet date, to realize or settle the carrying amount of its assets and liabilities. The conditions of netting deferred tax liabilities and deferred tax assets are met, as deferred tax arises only as deferred tax assets and deferred tax liabilities under the legislation of Hungarian tax authorities. Deferred tax assets are recognized only if it is probable that sufficient taxable profits will be available against which the deferred tax assets can be utilized. At each balance sheet date, the Group re-assesses

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

unrecognized deferred tax assets and the carrying amount of deferred tax assets. The Group recognizes a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. The Group conversely reduces the carrying amount of a deferred tax asset to the extent that it is no longer probable that sufficient taxable profit will be available to allow the benefit of part or that entire deferred tax asset to be utilized. The Company classifies the local taxes and innovation contribution to corporate tax in profit and loss statement based on IAS 12 requirement.

Treasury shares Trearury shares repurchased are included in shareholders’ equity and are measured at cost. Premiums and discounts arising on sale of treasury shares, and differences on repurchase, are credited or debited to retained earnings.

Revenue recognition IFRS 15 defines a five-step model to recognize revenue coming from the contracts with the clients, which – apart from a few exceptions – irrespectively to the type of the transaction or the industry must be applied in all cases. Rules of the standard must be applied for the sale of some non-financial assets as well, where such sale is out of the standard business activity of the company. (E.g. sale of fixed assets or intangible assets.) Revenue is recognized at the time goods are dispatched and services rendered by the Group, as this is the point at which control of the goods and services are transferred to the customer. Revenue is measured from contracts with customers at the amount of consideration to which the entity expects to be entitled in exchange for transferring promised goods or services. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue is separated into five different product segment by the Group. The management considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities. Revenue from sale of printing solutions is recognised at the point in time when control of the asset is transferred to the customer, generally on delivery of the equipment at the customer’s location. The normal credit term is 30 days upon delivery. The Group considers whether there are other promises in the contract that are separate performance obligations to which a portion of the transaction price needs to be allocated (e.g., warranties, customer loyalty points). In determining the transaction price for the sale of printing solutions, the Group considers the effects of variable consideration, existence of a significant financing component, noncash consideration (if any). Variable consideration If the consideration in a contract includes a variable amount, the Group estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved. Rights of return

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

The Group uses the expected value method to estimate the variable consideration given the large number of contracts that have similar characteristics. The Group then applies the requirements on constraining estimates of variable consideration in order to determine the amount of variable consideration that can be included in the transaction price and recognised as revenue. A refund liability is recognised for the goods that are expected to be returned (i.e., the amount not included in the transaction price). A right of return asset (and corresponding adjustment to cost of sales) is also recognised for the right to recover the goods from the customer. A refund liability is recognised for the expected future rebates (i.e., the amount not included in the transaction price).

Volume rebates The Group applies either the most likely amount method or the expected value method to estimate the variable consideration in the contract. The selected method that best predicts the amount of variable consideration is primarily driven by the number of volume thresholds contained in the contract. The most likely amount is used for those contracts with a single volume threshold, while the expected value method is used for those with more than one volume threshold. The Group then applies the requirements on constraining estimates of variable consideration in order to determine the amount of variable consideration that can be included in the transaction price and recognised as revenue.

Significant financing component The Group applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised good or service and the payment is one year or less. Non-cash consideration The fair value of such non-cash consideration received from the customer is included in the transaction price and measured when the Group obtains control of the equipment. The Group estimates the fair value of the non-cash consideration by reference to its market price. If the fair value cannot be reasonably estimated, the non-cash consideration is measured indirectly by reference to the stand-alone selling price of the fire prevention equipment. Contract balances

Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer (i.e., only the passage of time is required before payment of the consideration is due).

Contract liabilities A contract liability is recognised if a payment is received or a payment is due (whichever is earlier) from a customer before the Group transfers the related goods or services. Contract liabilities are recognised as revenue when the Group performs under the contract (i.e., transfers control of the related goods or services to the customer).

Cost to obtain a contract The Group pays sales commission to its employees for each contract that they obtain for sales of printing solutions and services. The Group applies the optional practical expedient to immediately expense costs to obtain a contract if the amortisation period of the asset that would have been recognised is one year or less. As such, sales commissions are immediately recognised as an expense and included as part of employee benefits.

Interest revenue

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Interest revenue is recognised when it is probable that the economic benefits will flow to the Group and the amount of revenue can be measured reliably. Interest revenue is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition.

Provisions The Group recognises provision in case when: - an entity has a present obligation (legal or constructive) as a result of a past event; - it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and - a reliable estimate can be made of the amount of the obligation. The Group is involved in a low number of ongoing legal disputes. Based upon historical experience and expert reports, the Group assesses the developments in these cases, and the likelihood and the amount of potential financial losses which are appropriately provided for.

Contingent liabilities acquired in a business combination Contingent liabilities acquired in a business combination are initially measured at fair value at the acquisition date. At the end of subsequent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognised in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets and the amount initially recognised less cumulative income recognised in accordance with IFRS 15 Revenue.

Government grants Assistance by the government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to operating activities of the entity. Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. Government grants are mostly used by the Group to purchase assets. In case of purchasing assets the Group accounts government grants based on income approach. Grants connected to asset purchases are accounted to the period and in that proportion, which period and which proportion the depreciation of the asset is also accounted. Grants are accounted in compliance with gross method. Grants related to income should be recognised as deferred income in the statement of profit or loss and other comprehensive income on a systematic basis that matches them with the related costs.

Segment reporting The Group does not separate different segments based on IFRS 8 – Segment reporting, but revenue is separated into five different product segment. The management of the Group considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities.

Earnings per share Basic earnings per share data is calculated based on the weighted average number of shares outstanding during the period excluding treasury held by the Company and employee shares. Fully diluted earnings per

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share is calculated based on the weighted average number of shares outstanding as calculated for basic earnings per share and as adjusted for giving effect to the assumed issuance of all potentially dilutive securities. Net income is adjusted in the fully diluted earnings per share calculation for any income or expense associated with the potentially dilutive securities.

Foreign currencies In preparing the financial statements of the individual entities, transactions in currencies other than the entity’s presentational currency (HUF) are recorded at the rates of exchange prevailing at the dates of the

transactions. At each balance sheet date, monetary items denominated in foreign currencies are retranslated at the rates prevailing at the balance sheet date. Exchange differences are recognised in profit or loss in the period in which they arise.

From the foreign subsidiaries of the Group Zipper Services S.R.L. prepares its financial statements in Romanian Lei, Tipo Direct SERV S.R.L. in Moldavian Lei, while Slovak Direct S.R.O. prepares its financial statement in EURO (presentational currency, and functional currency as well). The balances of foreign currency assets and liabilities of the foreign subsidiaries of the Group are translated at the relevant year- end MNB (National Bank of Hungary) foreign exchange rate, while incomes and expenditures are translated at the yearly average MNB rates in the consolidated financial statements in the parent company’s presentational currency (HUF), which is the functional currency of the Group at the same time. Differences arising from translation are presented in other comprehensive income. The details of the conversion have been presented in table 27 Risk Management.

The effect of adopting new and revised International Financial Reporting Standards effective from 1 January 2023. New and amended IFRS Accounting Standards that are effective for the current year In the current year, the Group has applied a number of amendments to IFRS Accounting Standards issued by the International Accounting Standards Board (IASB) and adopted by the EU that are mandatorily effective for reporting period that begins on or after 1 January 2023. Their adoption has not had any material impact on the disclosures or on the amounts reported in these financial statements. Standard Title IFRS 17 New standard IFRS 17 “Insurance Contracts” including the June 2020 and December 2021 Amendments to IFRS 17 Amendments to IAS 1 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Amendments to IAS 12 International Tax Reform — Pillar Two Model Rules* * exception specified in amendments to IAS 12 (that an entity does not recognise and does not disclose information about deferred tax assets and liabilities related to the OECD pillar two income taxes) is applicable immediately upon issuance of the amendments and retrospectively in accordance with IAS 8. The remaining disclosure requirements are required for annual reporting periods beginning on or after 1 January 2023. New and revised IFRS Accounting Standards in issue and adopted by the EU but not yet effective At the date of authorisation of these financial statements, the Group has not applied the following revised IFRS Accounting Standards that have been issued by IASB and adopted by EU but are not yet effective:

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Standard	Title		Effective date
Amendments to IFRS	Lease Liability in a Sale and Leaseback		1 January 2024
16
Amendments to IAS 1	Classification of Liabilities as Current or Non-		1 January 2024
	Current and Non-current Liabilities	with
	Covenants

New and revised IFRS Accounting Standards in issue but not adopted by the EU At present, IFRS as adopted by the EU do not significantly differ from IFRS adopted by the International Accounting Standards Board (IASB) except for the following new standards and amendments to the existing standards, which were not adopted by the EU as at 8 th March 2024:

Standard	Title		EU adoption status
Amendments to IAS 7	Supplier Finance Arrangements		Not yet adopted by EU
and IFRS 7	(IASB effective date: 1 January 2024)
Amendments to IAS	Lack of Exchangeability		Not yet adopted by EU
21	(IASB effective date: 1 January 2025)
IFRS 14	Regulatory Deferral	Accounts	the European
	(IASB effective date: 1 January 2016)		Commission has
			decided not to launch
			the endorsement
			process of this interim
			standard and to wait for
			the final standard

Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture and

further amendments (effective date deferred by	until the research project
IASB indefinitely but earlier application permitted)	on the equity method
	has been concluded

Endorsement process postponed indefinitely The Group does not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Group in future periods. Hedge accounting for a portfolio of financial assets and liabilities whose principles have not been adopted by the EU remains unregulated. According to the Group’s estimates, the application of hedge accounting to a portfolio of financial assets or liabilities pursuant to IAS 39: “Financial Instruments: Recognition and Measurement” would not significantly impact the financial statements, if applied as at the balance sheet date.

Critical accounting judgements and estimates by applying the accounting policy The process of preparing financial statements in accordance with International Financial Reporting Standards requires the use of estimates and assumptions regarding the carrying amounts of assets and liabilities presented in the consolidated financial statements and the Notes. Critical assumptions by applying the accounting policy The Management of the Group had certain assumptions when applying the accounting policy, that can influence the carrying amounts of assets and liabilities presented in the consolidated financial statements (apart from the impact of the estimates. presented at the next point). These assumptions are presented in details in the Notes, but the most important ones are the following:

22 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY SECURITY PRINTING COMPANY PLC Halom utca 5, Budapest 1102, Hungary | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu

- The temporary differences calculated with deferred tax liabilities will reverse in the foreseeable future, and the corporate tax rate is 9%, which is effective from 1 st January 2017. - The outcome of certain contingent liabilities. - Zipper Services Srl, and TipoDirect Moldva Srl are subsidiaries of the Group because the Group owns a 60% ownership interest in these companies since 31 st December 2021, while ATLAS Trade Distribution SRL is a subsidiary of the Group since 15 th February, 2022. Based on the contractual arrangements between the Group and other investors, the Group also has the power to appoint and remove the majority of the board of management of these companies that has the power to direct the relevant activities of these companies. Therefore, the management of the Company concluded that the Group had and has the practical ability to direct the relevant activities of these companies unilaterally and hence the Group has control over these companies. Since 31 st December 2021 the Group has majority ownership as well beside control through arrangements. Uncertainties in the estimates The process of preparing consolidated financial statements in accordance with International Financial Reporting Standards as adopted by EU requires the use of estimates and assumptions regarding the carrying amounts of assets and liabilities presented in the consolidated financial statements and the Notes. These estimates are based on the best knowledge of the Management, in spite of this actual results may differ from estimated amounts. These estimates are presented in details in the Notes, but the most important ones are the following: - Determining the fair value of Financial Instruments - Determining the economic useful life of fixed assets - Calculating the impairment loss on fixed assets and goodwill - Calculating provisions

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

3 Cash and bank

December 31,	December 31,
2023	2022

Cash and cash equivalents	6,056,275	6,393,330
Total cash and cash equivalents:	6,056,275	6,393,330

Balance of cash and cash equivalents at the end of the period is HUF 6,056 million, which is HUF 337 million lower than at the end of year 2022.

4 Accounts receivables

December 31,	December 31,
2023	2022

Trade receivables	12,728,095	5,634,926
Allowance for doubtful debts	(53,241)	(27,632)
Total:	12,674,854	5,607,294

The carrying value of trade receivables is fair value. Balance of trade debtors is HUF 12,675 million, which is HUF 7,068 million higher than at the end of 2022. Movement of the allowance in doubtful debts is broken down below:

December 31,	December 31,
2023	2022

Balance at the beginning of the year	27,632	3,118
Impairment losses recognised on receivables	25,545	24,514
Impairment losses reversed	64	-
De-recognition of receivables as uncollectable debt	-	-
Balance at the end of the year	53,241	27,632

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

5 Inventories

	December 31,	December 31,
	2023	2022
Raw materials	4,714,129	5,118,640
Work in progress	2,814,394	1,746,709
Finished goods	1,082,172	1,117,948
Goods	94,439	125,895
Cumulated loss in value for inventories (*)	(2,079,580)	(1,622,134)
Total:	6,625,554	6,487,058

The total amount of inventories is HUF 6,626 million, which increased by HUF 138 million (2%) compared to 31 December 2022. (*) Inventory impairment is calculated on stocks item by item after judgement of the inventory item based on its physical status and future usage and selling opportunities.

6 Other current assets and prepayments
	December 31,	December 31,
	2023	2022
Prepayments	285,772	203,400
Of which: revenue recognized but not invoiced	87,530	92,553
Of which: rental fee of softwares	127,227	76,390
Of which: other prepayment	71,015	34,457
Guarantee receivables	201,965	367,093
Advances paid	839,018	298,967
Of which: advances paid for PP&E	808,560	164,927
Of which: other advances paid	30,458	88,852
Employee loans	-	2,124
Other receivables	499,251	110,159
Total other current assets and prepayments:	1,826,006	981,473

	December 31,	December 31,
	2023	2022
Other taxes receivable	80,881	94,044
Corporate income tax receivable	9,865	34,330
VAT receivable	47,101	33,265
Total current tax receivables	137,847	161,639

Year-end balance of current tax receivables is HUF 24 million lower than in previous period.

Interest in employees loans are the same for each employee, Hungarian prime rate + 5%.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

7 Property, Plant and Equipment

		Machinery and buildings equipment		Property rights	Vehicles and other equipments	Capital Total projects
Cost:
January 1, 2022		8,062,879	13,996,109	51,119	3,747,047	76,046 25,933,200
Capitalization		1,134,946	3,274,300	1,517	410,591	5,932 4,827,286
Increase due acquisition	to	-	61,422	-	-	- 61,422
Disposals		4,801	509,780	267	79,538	- 594,386
Reclassification		-	70,445	-	-	- 70,445
December 2022	31,	9,193,026	16,892,496	52,369	4,078,100	81,977 30,297,968
January 1, 2023		9,193,026	16,892,496	52,369	4,078,100	81,977 30,297,968
Capitalization		506,654	897,273	14,746	471,016	- 1,889,689
Disposals		3,718	523,424	1,550	136,048	17,084 681,824
Reclassification		-	-	-	23,274	- 23,274
December 2023	31,	9,695,962	17,266,345	65,565	4,436,342	64,893 31,529,107
Accumulated
depreciation:
January 1, 2022		2,161,035	11,399,050	10,767	2,478,133	- 16,048,985
Charge for year		330,098	901,820	3,201	402,198	- 1,637,317
Impairment		-	-	-	-	- -
Disposals		2,400	400,725	-	69,206	- 472,331
December 2022	31,	2,488,733	11,900,145	13,968	2,811,125	- 17,213,971
January 1, 2023		2,488,733	11,900,145	13,968	2,811,125	- 17,213,971
Charge for year		287,185	1,313,177	13,178	452,762	- 2,066,302
Impairment		-	-	-	-	- -
Disposals		3,718	477,295	-	109,160	- 590,173
December 2023	31,	2,772,200	12,736,027	27,146	3,154,727	- 18,690,100
Net book value:
December 2021	31,	5,901,844	2,597,059	40,352	1,268,914	76,046 9,884,215
December 2022	31,	6,704,293	4,992,351	38,401	1,266,975	81,977 13,083,997
December 2023	31,	6.923.762	4.530.318	38.419	1.281.615	64.893 12.839.007

Fair value of the PP&E exceeds book value, therefore no impairment loss was calculated. Frame

mortgage right is registered on the real estates of ANY Ingatlanhasznosító Kft., covering the risk of

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 the loan of ANY Nyrt.

8 Right of use assets

Rights of use
movement table (values in	Property rights	Machinery and equipment	Vehicles and other equipments	Total
thousands of HUF)
Cost:
January 1, 2022	-	1,876,588	324,573	2,201,161
Additions	-	-	96,628	96,628
Disposals	-	-	-	-
December 31, 2022	-	1,876,588	421,201	2,297,789
January 1, 2023	-	1,876,588	421,201	2,297,789
Additions	-	-	139,275	139,275
Disposals	-	-	-	-
Reclassification	-	1,408,265	-	1,408,265
December 31, 2023	-	468,323	560,476	1,028,799
Accumulated
depreciation:
January 1, 2022	-	894,243	252,346	1,146,590
Charge for year	-	479,887	92,755	572,643
December 31, 2022	-	1,374,130	345,102	1,719,232
January 1, 2023	-	1,374,130	345,102	1,719,232
Charge for year	-	158,455	69,502	228,000
Reclassification	-	1,408,265	-	1,408,265
December 31, 2023	-	124,363	414,604	538,968
Net book value:
January 1, 2022	-	982,345	72,227	1,054,572
January 1, 2023	-	502,457	76,100	578,557
December 31, 2023	-	343,960	145,872	489,831

Right of use assets were increasing due to the increase of leased assets of ANY Nyrt. Further details about leases can be found in Note 24 Leases.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

9 Goodwill

	December 31,	December 31,
	2023	2022
Zipper Services SRL	276,231	276,231
ATLAS Trade SRL	233,966	233,966
Gyomai Kner Nyomda Zrt.	26,994	26,994
Techno-Progress Kft.	20,509	20,509
Specimen Zrt.	12,123	12,123
Foreign currency goodwill revaluation effect (Zipper and ATLAS)	69,529	-
Goodwill	639,352	569,823

The five year term budgets used for the evaluation of the goodwill are reflecting the management’s best knowledge and information about the expected conditions of the financial environment. The expected net sales revenue growth rate is between 4-6% based on the financial achievement and market conditions. Discount rate used is 10%. Cost

	December 31,	December 31,
	2023	2022
Balance at the beginning of the year	335,857	335,857
ATLAS transaction	233,966	233,966
Foreing currency goodwill revaluation effect (Zipper and ATLAS)	69,529	-
Balance at the end of the year	639,352	569,823

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Accumulated impairment losses At the end of the year the Group examined goodwill’s remunerative value and recognized that there was no need to account impairment losses on the goodwill. When evaluating the goodwill the Group uses 5 year plans and uses DCF method for EBITDA, which is adjusted by cash balance and net debt balance resulting in final enterprise value. When applying 5 year budgets, first year budget is approved, next years’ budgets are calculated by considering yearly 5% growth rate. This 5% growth rate is the expected growth rate of subsidiaries by the parent company. Due to the events occurred in the economy in FY 2022 discount rate was increased by the Group by 200 basis points compared to previous year. Any further 100 basis point increase in the discount rate would result in a decrease of recoverable amount by 2%. The Group considers the subsidiaries as CGU (cash-generation unit) based upon their sizes, assets and operation.

Goodwill impairment
indications calculated on	December 31,		December 31,
cash-generation units	2023		2022
(CGU) in HUF thousands:
	Recoverable amount	Proportionate part of carrying value of CGU	Recoverable amount	Proportionate part of carrying value of CGU
Zipper Services SRL	3,703,458	824,134	2,333,267	778,583
ATLAS Trade SRL	686,052	371,969	413,835	412,484
Gyomai Kner Nyomda Zrt.	734,376	746,887	1,402,914	865,692
Techno-Progress Kft.	1,273,261	76,228	485,870	119,290
Specimen Zrt.	214,865	13,785	202,545	14,395
Net value of Goodwill	6,612,012	2,033,003	4,838,431	2,190,444

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

10 Intangibles
	Research and development costs		Softwares recognised based		Total intangibles
Historical cost:
January 1, 2022		269,161	100,544	-	369,705
December 31, 2022		269,161	100,544	332,222	701,927
January 1, 2023		269,161	100,544	332,222	701,927
Additions		-	-	-	-
Revaluation		-	-	11,205	11,205
December 31, 2023		269,161	100,544	343,427	713,132
Accumulated
amortisation:
January 1, 2022		269,161	100,544	-	369,705
Amortisation		-	-	84,607	84,607
December 31, 2022		269,161	100,544	84,607	454,312
January 1, 2023		269,161	100,544	84,607	454,312
Amortisation		-	-	87,400	87,400
December 31, 2023		269,161	100,544	172,007	541,712
Net book value
January 1, 2022		-	-	-	-
December 31, 2022		-	-	247,615	247,615
December 31, 2023		-	-	171,420	171,420

11 Contracted liabilities, other payables tax liabilities, government grants and accruals

Contracted liabilities:
	December 31, 2022	Increase	Decrease	Revaluation	December 31, 2023
Contracted laibilities:	7,411,258	261,242	5,108,225	80,403	2,644,678

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Tax liabilities, other liabilities, accruals:

	December 31,	December 31,
	2023	2022
Accrued management bonuses	598,908	716,455
Other accruals	2,088,602	516,626
Of which: accrued creditors*	1,244,076	146,801
Social security	280,563	64,373
Salaries and wages	496,407	408,340
Advance payments from customers	970,802	231,903
Other short term liabilities	179,395	560,629
Other payables and accruals	4,614,676	2,498,326

* Mainly contains current year expenses occured but not invoiced connected to Angolan project

	December 31,	December 31,
	2023	2022
VAT	906,685	775,243
Personal income tax	143,838	102,583
Social contribution	56,010	109,281
Other taxes	636,997	155,435
Total current tax liabilities	1,687,520	1,142,542

Total current tax liabilities, other payables and accruals amounts to HUF 8,947 million, which decreased by HUF 2,105 million compared to December 31, 2022.

Other accruals consists government grants accrued according to the following table:

	December 31,	December 31,
	2023	2022
Opening balance of accrued government grant:	176,361	213,012
Government grant posted to other income in current year:	36,652	36,652
Closing balance of accrued government grant:	139,709	176,361
Out of which long term part::	103,057	139,709
Out of which short term part:	36,652	36,652

Support received Gyomai Kner Nyomda Zrt. won government grant in PM/3935 subsidy project for purchasing innovative, modern printing machine in 2020. The grant received was in amount of HUF 259,739 thousands in 2020, out of which was accounted to SPLOCI in 2022 in value of HUF 36,652 thousands parallel to the depreciation charged to SPLOCI in connection to the assets purchased from the grant, so accrued balance of the grant was HUF 139,709 thousands as at 31 st December 2023.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

12 Short term and long term loans
	December			December
	31,	Increase	Decrease	31,
	2022			2023
Parent company overdraft facility, HUF based	-	3,273,325	-	3,273,325
Parent company short-term loan, EUR based	-	3,827,800	-	3,827,800
Short term part of long term loan of Parent Company	2,202,009	25,775	1,125,007	1,102,777
Other short term loans of subsidiaries	338,511	112,312	180,535	270,288
Total short term loans and overdrafts	2,540,520	7,239,212	1,305,542	8,474,190
Long term loan of Parent Company	4,212,925	875,979	1,106,561	3,982,343
Long term loan of subsidiary	144,862	0	77,946	66,916
Total long term loans	4,357,787	875,979	1,184,507	4,049,259
Total loans and borrowings:	6,898,307	8,115,191	2,490,049	12,523,449

The Group has overdraft limit (market interest rate, based on 1 month BUBOR) in value of HUF 4.3 billion from which HUF 0.3 billion is secured by mortgage and sales revenue assignment. Based on the overdraft limit contracts the available amount of overdraft can be used is HUF 4.3 billion. For the long term loans mortgages of real estates and current assets were involved. For the financing of export projects parent company uses 10 million EUR revolving loan, which is covered by 11 million USD fixed-term deposit.

13 Share capital
Share capital (at par value, in HUF thousands) authorized, issued and outstanding at year-end:
	December 31, 2023	December 31, 2022
	Issued Treasury	Issued Treasury
Registered shares	1,449,876 43,986	1,449,876 43,986
Total	1,449,876 43,986	1,449,876 43,986

The number of shares issued by the Company is 14,794,650 of which par value is HUF 98 per share.

14 Treasury shares Number of treasury shares held by the Company on 31 st December 2023 is 448,842 which were purchased at an average price of HUF 1,014 per share.

15 Retained earnings, non-controlling interest Retained earnings available for distribution are based on the unconsolidated financial statements of the Company prepared in accordance with IFRS as adopted by EU and related Hungarian Accounting and Civil Law. The amount of the retained earnings in the Company’s IFRS financial statement is HUF 7,738,702 thousands of which not distributable HUF 3,395,377 thousands. Retained earnings available for distribution is HUF 4,343,324 thousands.

Non-controlling interest is a part of the Shareholders’ equity, which belongs to the owners of the subsidiaries other than the parent Company in the proportion of their ownership.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Non-controlling interest in HUF thousands	FY 2023	FY 2022
Opening balance	1,229,879	1,048,010
Dividend paid to minority shareholders (after FY 2022 income)	(1,654)	(498,738)
Profit after tax attributable to non-controlling interests	430,348	450,257
Effect of revaluation based on IAS 21	(57,571)	67,094
Changes connected to Atlas transaction	-	163,256
Closing balance	1,601,002	1,229,879

16 Net sales

Sales	2023	2022
Sales revenue from customer contracts	55,475,269	43,179,930
Total sales	55,475,269	43,179,930

Sales segments	2023	2022
Security products and solutions	29,060,715	15,292,099
Card production and personalization	12,163,248	13,302,257
Form production and personalization. data processing	11,151,497	11,366,285
Traditional printing products	1,991,933	2,106,850
Other	1,107,876	1,112,439
Total net sales	55,475,269	43,179,930

The Group does not separate different segments based on IFRS 8 – Segment reporting, but revenue is separated into five different product segment. The management of the Group considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

17 Other expenses, net
Other incomes and expenses	2023	2022
Received subsidy	40,171	38,415
Other items	62,047	27,058
Received discount	6,869	22,857
Reversed loss in value for inventories	2,545	20,257
Reversed loss in value for trade receivables	14,445	5,419
Total other incomes	126,077	114,006
Loss in value for inventories (*)	521,984	186,849
Permanent cash contribution	200,273	81,316
Fines, penalties	6,905	36,423
Building tax, land tax	33,427	29,985
Loss in value for trade receivables	8,777	24,508
Other items	210,769	113,600
Total other expenses	982,135	472,681
Total	(856,058)	(358,675)

The customers’ and inventories’ impairment haven’t been occurred in one company so the presentation of current years’ impairment and impairment reversal on a net basis is not possible. (*) Inventory impairment is calculated on stocks item by item after judgement of the inventory item based on its physical status and future usage and selling opportunities.

18 Interest income / expenditure

	2023 (thHUF)	2022 (thHUF)
Interest income	158,677	45,994
Interest expenditure	(698,442)	(246,169)
Net profit on interest	(539,765)	(200,175)

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

19 Cost of sales and selling general and administration costs Breakdown of cost of sales and selling general and administration cost is the following:

2023 (thHUF) 2022 (thHUF)

Material type expenditures	34,151,407	28,199,935
Personal type expenditures	12,716,902	9,739,651
Depreciation and amortization	2,372,518	2,047,169
Changes in inventory and own performance	(1,202,099)	(601,527)
Total cost and expenditures	48,038,728	39,385,228

Cost of sales	37,790,901	30,555,068
Selling general and administration	10,247,827	8,830,160
Total direct and indirect cost of sales	48,038,728	39,385,228

During the year 2023, 2,373 million depreciation was accounted for, which is 325 million (16%) higher than the base period value.

Cost of sales amounted to 37,791 million, compared to the last year’s figure 30,555 million. Personal type expenditures amounted to 12,717 million, compared to the last year’s figure 9,740 million.

Selling general and administration amounted to 10,248 million, compared to the last year’s figure 8,830 million.

The average number of employees of the Group during the year was 1,075 (2022: 1,082).

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

20 Taxation

	December 31,	December 31,
	2023	2022
Current year local business tax	549,852	325,380
Current year corporate income tax	430,409	199,427
Innovation contribution	82,713	49,055
Current year tax expense	1,062,974	573,862
Deferred tax (income) / expense	101,779	117,722
Total tax expense	1,164,753	691,584

Based on the decision of the Hungarian Parliament, 9% corporate tax rate has to be applied for the Hungarian companies from the calendar year of 2017. In case of the domestic subsidiaries we applied the new 9% corporate tax rate when calculating deferred tax. The tax liability of the foreign companies of the Group is taken into consideration with the effective tax legislation of their country of incorporation. Under the tax legislation the Group is allowed to establish a tax-deductible development reserve. Assets acquired using this reserve then do not qualify for tax depreciation up to the value of the reserve. Therefore this is effectively a form of accelerated depreciation. Development reserves have been established based on the Group’s current year and previous years pre-tax profit and a deferred tax liability has been recognized on the deferred tax effect of the accounting and tax depreciation difference of the assets. The Group decreased its deferred tax liabilities by the valuation difference for treasury shares based on the Hungarian Accounting Standards. Tax losses can be carried forward up to the next years offset future taxable profits (until its 50% and 5 years). Deferred tax assets relating to tax losses are netted off against deferred tax liabilities. ANY PLC and its subsidiaries are subject to periodic audits by the Hungarian Tax Authority (NAV). Since the application of tax laws and regulations may be susceptible to varying interpretations, amounts reported in the financial statements could be changed at a later date upon final determination by the tax authorities. In 2020 the Parent Company was subject to a comprehensive audit by NAV (National Tax and Customs Administration) for the years 2017 and 2018 to all kind of taxes. No material misstatement was explored by the Tax Authority.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

	December 31,	December 31,
	2023	2022
Opening deferred tax liability	852,368	682,477
Deferred tax liability due to development reserve	98,225	127,405
Deferred tax on accounting and tax depreciation difference of assets not connected to development reserve	19,738	3,979
Financial leasing	171	-
ANY Ingatlanhasznosító Kft. revaluation reserve opening balance 2016	-	-
Depreciation accounted on ANY Ingatlanhasznosító Kft. revaluation reserve between 2017 and 2021	-	-
Depreciation accounted on ANY Ingatlanhasznosító Kft. revaluation reserve in 2022	(1,556)	(1,556)
Deferred tax liability arising from ATLAS transaction	(14,611)	40,063
Closing deferred tax liability	954,337	852,368
	December 31,	December 31,
	2023	2022
Opening deferred tax assets	12,385	13,484
Deferred tax asset on write-off for bad debts	1,227	448
Deferred tax asset on deferred yearly losses	(1,038)	(1,796)
Deferred tax asset arising from ATLAS transaction	-	249
Closing deferred tax assets	12,574	12,385
	December 31,	December 31,
	2023	2022
Opening deferred tax liability net	839,984	668,993
Closing deferred tax liability net	941,763	839,984

The effective income tax rate defers from the statutory income tax rate due to the following items:

	December 31,	December 31,
	2023	2022
Profit before tax and non-controlling interest	5,862,390	3,385,883

Tax at statutory rate of 9%(*)	527,615	304,729
Effect of the development reserve raised	(181,350)	(162,000)
Other permanent differences(**)	84,144	56,698

Corporate income tax expense 430,409 199,427 * The foreign tax rules were not considered in this calculation. The differences from that method can be find in row of Other permanent differences (net). In this calculation 9% tax rate valid in 2023 has been applied. ** Other permanent differences are coming from tax base modification items, and from the different tax rates used abroad.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

21 Other comprehensive income for the year Other comprehensive income for the year 31 December, 2023 31 December, 2022

Revaluation effect of non-monetary SOFP items in other currency than HUF based on IAS 21 (*)	(65,291)	137,932
Total other comprehensive income for the year	(65,291)	137,932

* Revaluation effect of increasing RON fx exchange rate from consolidation

22 Earnings per share Weighted average shares outstanding, net income used in the calculation of earnings per share and calculated earning per share details are set out below: (number of weighted average shares and net income is the same both at ‘Basic’ and ‘Fully diluted’ EPS calculation) December 31, 2023 December 31, 2022

Weighted average shares outstanding for:	14,345,808	14,345,808
Net income used in the calculation	4,267,289	2,244,042

Basic and diluted earnings per share:
Basic (HUF per share)	298	156
Fully diluted (HUF per share)	298	156

23 Contingent liabilities and provisions The Company has arranged bank guarantees. The guarantees largely relate to commitments under Government and corporate tenders. Guarantees are provided up to a maximum limit of HUF 2,500 million. The Company uses HUF 862 million from its guarantee limit which is connected to tenders. The Group reclassified HUF 3,731 million to the restricted reserves, which has not been utilised yet. Corporate tax base was decreased by this amount in line with the relevant Hungarian regulations under the condition, that this amount will be spent for capital expenditures in the following six years, otherwise the deducted corporate tax has to be repaid to the Hungarian Tax Authority grossed up with its fines and interests. The Group does not have any provisions.

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

24 Short term and long term part of lease liabilities

Leasing liabilities expiry analysis as at 31.12.2023 (in thHUF)	Leasing liabilities related to real estates		Leasing liabilities related to machinery and equipment	Leasing liabilities related to vehicles	Total
Expired leasing liabilities in 2023:		-	88,825	45,394	134,219
Expired leasing liabilities in 2024:		-	11,515	38,357	49,872
Expired leasing liabilities in 2025:		-	8,616	38,231	46,847
Expired leasing liabilities in 2026:		-	2,216	5,950	8,166
Expired leasing liabilities in 2027:		-	-	-	-
Total:		-	111,172	127,932	239,105

Leasing liabilities expiry analysis as at 31.12.2022 (in thHUF)	Leasing liabilities related to real estates		Leasing liabilities related to machinery and equipment	Leasing liabilities related to vehicles	Total
Expired leasing liabilities in 2022:		-	229,871	57,935	287,807
Expired leasing liabilities in 2023:		-	53,007	4,875	57,882
Expired leasing liabilities in 2024:		-	24,938	1,403	26,341
Expired leasing liabilities in 2025:		-	25,616	391	26,007
Expired leasing liabilities in 2026:		-	2,166	-	2,166
Total:		-	335,599	64,604	400,203

Leasing interest analysis (in thHUF)	Leasing interest relating to real estates		Leasing interest relating to machinery and equipment	Leasing interest relating to vehicles	Total
Leasing interest in 2023		-	-	1,960		1,960
Leasing interest in 2022		-	12,031	3,630	15,661

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

Leasing obligation movement table (values in thousands of HUF)	Leasing liabilities related to real estates		Leasing liabilities related to machinery and equipment	Leasing liabilities related to vehicles	Total
January 1, 2022		-	575,333	62,635	637,967
Additions		-	-	96,630	96,630
Disposals		-	239,734	94,661	334,395
December 31, 2022		-	335,599	64,604	400,203
January 1, 2023		-	335,599	64,604	400,203
Additions		-	-	139,275	139,275
Disposals		-	224,426	75,946	300,372
December 31, 2023		-	112,383	127,576	239,958
Long term part of closing balance		-	22,770	84,573	107,343
Short term part of closing balance		-	88,825	45,394	134,219

SPLOCI items connected to leasing transaction (in HUF thousands)	2023.12.31	2022.12.31
Depreciation charged of leased assets:	228,000	502,198
Interest expenses of lease liabilities:	1,969	15,661
Total costs / expenditures:	229,969	517,859

25 Related party transactions The Group has no other partner considered to be be related party based on IAS 24 than members of the Board of Directors, members of the Supervisory Board and management personnel. The Group purchased management services from EG Capital in value of HUF 183 million in 2023 (HUF 190 million in 2022).

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ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

26 Remuneration of the members of the Supervisory Board and the Board of Directors HUF 11,436 thousands remuneration was paid to the Supervisory Board, while HUF 4,760 thousands to the Board of Directors in 2023. The following table presents the beginning and the end of the assignment of the members of the Board of Directors, the members of the Supervisory Board and the senior officers. The number of shares hold in ANY Security Printing Company PLC is also presented as at 31 December 2023.

Type 1	Name	Position	Assignment	Assignment	ANY shares
			started	ends	owned (no.)**
BD	Dr. Ákos Erdős 2	Chairman of Board of	1993*	May 1, 2028	2,297,987
		Directors
BD	Gábor Zsámboki	Deputy chairman of	August 11, 2005*	May 1, 2028	143,923
		Board of Directors**
BD	Robert Elton Brooker	Member of Board of	May 1, 2023	May 1, 2028	12,285
	III.	Directors
BD	Dr. Gábor Kepecs	Member of Board of	May 31, 2018	May 1, 2028		-
		Directors
BD	Tamás Erdős 3	Member of Board of	May 31, 2014	May 1, 2028	1,020,001
		Directors
BD	Erwin Fidelis Reisch	Member of Board of	May 31, 2014	May 1, 2028		-
		Directors
SB	Prof. Dr. István Stumpf	Chairman of	April 27, 2021***	May 31, 2024		-
		Supervisory Board
		Deputy chairman of
SB,	Dr. Istvánné Gömöri 4	Supervisory Board and	August 11, 2005*	May 31, 2024	536,703
AC		member of Audit
		Committee
SB,		Member of
	Ferenc Berkesi	Supervisory Board and	August 11, 2005*	May 31, 2024		-
AC
		Audit Committee
SB,		Member of
	Dr. Imre Repa	Supervisory Board and	March 30, 2007*	May 31, 2024		-
AC
		Audit Committee
SB	Katalin Hegedűs	Member of Supervisory Board	May 31,2020	May 31, 2024		-
SB	László Hanzsek	Member of	May 31,2020	May 31, 2024		-
		Supervisory Board
SB	Gábor Kun	Member of	May 31,2020	May 31, 2024		-
		Supervisory Board
Number of ANY shares hold, TOTAL:					4,010,899

1 Board of Directors member (BD), Supervisory Board member (SB), Audit Committee member (AC) 2 Dr. Ákos Erdős controls ANY shares indirectly through EG Capital LLC and Fortunarum Kft. 3 Tamás Erdős controls ANY shares indirectly through Digital Forest LLC. 4 Dr. Istvánné Gömöri controls ANY shares indirectly through BELU S.A.R.L. * Re-elected by the Annual General Meeting held on 31 st March, 2014 ** Gábor Zsámboki has been the deputy chairman of the Board of Directors since 11 th August, 2014. *** Elected by the Board of Directors entitled with AGM rights on 27th April. 2020

ANY SECURITY PRINTING COMPANY PLC
Halom utca 5, Budapest 1102, Hungary \| 1475 Budapest. Pf.: 116
+36 1 431 1200 \| info@any.hu \| www.any.hu
	42

ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

27 Risk management

Foreign currency risk Among foreign currency transactions of the Group EURO based transactions are the most important ones. Foreign currency liabilities mainly occur from raw material purchases, which are hedged by the receivables from the export sales in foreign currency as a natural hedge. Due to the balance of foreign currency receivables and liabilities the foreign currency risk of the Group is moderate.

ANY Group	Curre ncy	December 31, 2023		December 31, 2022
		in original	in HUF	in original	in HUF
		currency	thousands	currency	thousands
Foreign currency receivables	EUR	16,149,990	6,182,216	2,395,050	958,619
	BGN	-	-	-	-
	RON	37,833,671	2,911,301	35,250,377	2,851,050
	MDL	942,600	18,635	4,027,770	79,065
	GBP	-	-	2,167	979
	USD	825	304	117,889	44,289
Total (in HUF thousands)			9,112,457		3,934,002
Foreign currency cash	EUR	2,446,428	936,493	7,295,995	2,920,222
	USD	586,314	216,209	6,034,117	2,266,897
	GBP	1,300	587	3,236	1,463
	RON	9,998,883	769,414	9,103,299	736,275
	MDL	6,725,968	132,972	12,681,411	248,936
Total (in HUF thousands)			2,055,675		6,173,793
Foreign currency liabilities	EUR	20,021,782	7,664,338	20,376,217	8,155,581
	USD	81,100	29,906	156,062	58,629
	CHF	-	-	16,062	6,536
	SEK	-	-	44	12
	RON	28,482,231	2,192,015	34,745,978	2,810,255
	MDL	488,717	9,662	4,817,695	94,571
	GBP	15,476	6,983	-	-
	BGN	101,539	19,872	-	-
Total (in HUF thousands)			9,922,778		11,125,585
Impact of a possible
1% foreign exchange rate decrease in each foreign currency (in		December 31, 2023	December 31, 2023	December 31, 2022	December 31, 2022
HUF thousands)*
Impact on foreign currency assets			1,116,813		1,010,780
Impact on foreign currency liabilities			(992,278)		(1,112,559)
Total impact of possible
foreign exchange rate			124,535		(101,779)
change

ANY SECURITY PRINTING COMPANY PLC
Halom utca 5, Budapest 1102, Hungary \| 1475 Budapest. Pf.: 116
+36 1 431 1200 \| info@any.hu \| www.any.hu
	43

ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

In case of a same percentage forint exchange rate increase the same numbers apply like in the table up, only with opposite sign. The fair value of the financial instruments equals the book value. The Group holds no financial assets held to maturity or available for sale.

Interest rate risk Due to the moderate level of debts in the Group potential interest rate changes would not influence significantly the amount of interests to be paid by the Group. Based on the balance of Credits of the Group a potential interest rate increase of 100 basis points relevant to our credits would increase our interest expenses by approximately HUF 125,345 thousands in the year 2023. (This was HUF 68,754 thousands in the year 2022.)

Liquidity risk The Group manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecasts and actual cash-flows and by matching the maturity profiles of financial assets and liabilities. Liquidity risk of the Group, due to the high balance of net working capital, is low. The maturity of trade payables, lease liabilities and credits is shown in the next table (not discounted values):

ANY Group FY 2023	In 1 month	1 - 3 months	3 months - 1 year	1 - 5 years	Over 5 years		Total:
Trade payables	5,646,661	261,877	-	-		-	5,908,538
Lease liabilities	22,010	22,103	88,502	106,478		-	239,105
Credits	771,477	1,462,495	6,240,218	4,049,259		-	12,523,449
Other liabilities and accruals (without taxes)	6,795,647	23,299	440,408	-		-	7,259,354
Current tax liabilities	1,659,570	27,950	-	-		-	1,687,520
Total	14,895,365	1,797,724	6,769,129	4,155,749		-	27,617,967

ANY Group FY 2022	In 1 month	1 - 3 months	3 months - 1 year	1 - 5 years	Over 5 years		Total:
Trade payables	4,269,702	30,242	26,230	26		-	4,326,200
Lease liabilities	23,982	47,784	215,838	112,599		-	400,203
Credits	199,006	398,012	1,943,502	4,357,787		-	6,898,307
Other liabilities and accruals (without taxes)	9,774,926	13,374	120,462	822		-	9,909,584
Current tax liabilities	1,142,028	514	-	-		-	1,142,542
Total	15,409,644	489,926	2,306,032	4,471,234		-	22,676,836

Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting financial loss to the Group. The Group has adopted a policy of only dealing with creditworthy counterparties, and obtaining sufficient collateral, where appropriate, as a means of mitigating the

ANY SECURITY PRINTING COMPANY PLC
Halom utca 5, Budapest 1102, Hungary \| 1475 Budapest. Pf.: 116
+36 1 431 1200 \| info@any.hu \| www.any.hu
	44

ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED NOTES FOR THE YEAR ENDED DECEMBER 31, 2023

risk of financial loss from defaults. Trade receivables consist of a large number of costumers, spread across diverse industries and geographical areas. Ongoing credit evaluation is performed on the financial condition of accounts receivable. The financial discipline of the debtors of the Group is really good, which is also represented by the low portion of cumulated provision on trade receivables compared to the gross amount of trade receivables: 0.95%. (This was 0.15% in 2022.) (For further details see page 16.) The more than 90 days overdue receivables out of total aged receivables of the Group is 0,1%.

28 Significant events after the reporting period Decisions of the 8 th March 2024 Board of Directors’ meeting

The Consolidated Financial Statements were authorized for issue by the Board of Directors of ANY Nyrt. on 8 th

March, 2024. The Board of Directors proposes HUF 250 dividend per share to the shareholders on the annual general meeting to be held in April 2024.

Budapest, 8 March 2024 th	............................................................................
	Chief Executive Officer

46 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu General information on the Group Parent company name: ANY Security Printing Company Limited by Shares Abbreviate parent company name: ANY Plc. Tax registration number: 10793509-2-44 Seat: 1102 Budapest, Halom u. 5. Premises of the parent company: 1106 Budapest, Fátyolka utca 1-5. 3060 Pásztó, Fő utca 141. Subsidiaries Gyomai Kner Nyomda Zrt., Seat: 5500 Gyomaendrőd, Kossuth Lajos u. 10-12. Specimen Zrt., Seat: 1102 Budapest, Halom u. 5. ANY Ingatlanhasznosító Kft., Seat: 1102 Budapest, Halom u. 5. Techno-Progress Kft., Seat: 1102 Budapest, Halom u. 5. Zipper Services s.r.l., Seat: Bucuresti, Bd 1 Decembrie 1918, Nr. 1G, Sect. 3 ATLAS Trade Distribution SRL., Seat: Str. Valea Cascadelor nr. 21, cladirea 4 Sector 6, Bucuresti Slovak Direct s.r.o., Seat: Nové Záhrady I/11, 821 05 Bratislava Tipo Direct Serv SRL, Seat: Chişinău 2001, str. Tighina 49/3, ap. 41C Analysis of the Group’s performance in FY 2023 Net sales of ANY PLC for 2023 amounted to HUF 55.5 billion which is higher by HUF 12.3 billion (28%) than in the previous year. Changes in case of strategic product segments were as follows: sales of security products, solutions were HUF 29.1 billion, which is HUF 13.8 billion (90%) higher than the figure in the basis period; data processing were HUF 11.2 billion, which is HUF 0.2 billion (9%) lower than the figure in the basis period, whilst sales of card production, personalisation were HUF 12.2 billion, which is HUF 1.1 billion (9%) lower than the figure in the basis period. Ratio of strategic products segments in total net sales was 94% in 2023. Export sales amounted to HUF 30.3 billion as at December 31, 2023, which is HUF 14.2 billion higher than in the previous year, representing 55% export sales ratio. Consolidated EBITDA is HUF 8,774 million. Consolidated operating income is HUF 6,402 million. Consolidated net income after interest income, taxation and non-controlling interest is HUF 4,267 million. Income statement analysis

47 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The breakdown of net sales by segment is presented in the table below: 1. Table: Net sales by segments Sales segments 2022 HUF millions 2023 HUF millions Change Change % Security products and solutions 15,292 29,061 13,769 90.04% Card production and personalization 13,302 12,163 (1,139) -8.56% Form production and personalization, data processing 11,367 11,151 (216) -1.90% Traditional printing products 2,107 1,992 (115) -5.46% Other 1,113 1,108 (5) -0.45% Total net sales 43,181 55,475 12,294 28.47% ANY PLC had consolidated net sales of 55,475 million in Q1-Q4 2023, which is HUF 12,294 million (28%) higher than the sales for the base period. Sales of security products and solutions came to HUF 29,061 million in Q1-Q4 2023 which means an increase of HUF 13,769 million (90%) compared to the base period. The increase was mainly driven by the export projects, higher tax stamps turnover, and invoiced revenue from the roll-out of passport issuing systems. The Company’s revenues from card production and personalisation totalled HUF 12,163 million in the period of reference, a HUF 1,139 million (9%) decrease compared to similar period of year 2022. The main reason for the change is the declining turnover of other document cards. The Company’s revenues from form production, personalisation and data processing came to HUF 11,151 million in Q1-Q4 2023, HUF 216 million (2%) lower than the sales for the base period. The main reason for the change is the decrease in turnover from export form production and personalization. Sales of traditional printing products amounted to HUF 1,992 million in the period of reference, which means a HUF 115 million (5%) decrease compared to the previous year’s similar period. Lower volume of book orders is behind the change. Other sales totalled HUF 1,108 million in Q1-Q4 2023, which is a decrease of HUF 5 million compared to the correspondent period of the last year. This segment mainly comprises revenues from the sale of commercial materials and goods. Operating income came to HUF 6,402 million, an increase of HUF 2,815 million compared to the previous period. Gross profit totalled HUF 17,684 million, which means a 32% gross margin. General (SG&A) expenses amounted to HUF 10,248 million in Q1-Q4 2023, which equals to 18% of net sales.

48 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Material expenses amounted to HUF 34,151 million, higher by HUF 5,951 million (21%) in the current period due to increased raw material prices and due to services used and consignment services connected to export projects. The capitalized value of own performance line shows the capitalized value of assets produced and the change in inventories manufactured. These figures were driven mainly by the change in inventories in both periods presented; the most significant of these is the value of work-in-production (WIP) connected to security and card products. Personnel expenses totalled HUF 12,717 million, which is HUF 2,977 million higher than in the base period, due to the increase in staffing levels, the wage increase implemented and to the achievement based salaries connected to higher turnover and its contributions. EBITDA amounted to HUF 8,774 million due to the change in operating income and depreciation, which represents an increase of HUF 3,141 million compared to previous period’s EBITDA. Therefore EBITDA margin is 16%. Net interest income amounted to -540 million HUF in Q1-Q4 2023, due to higher interest rates. The foreign currency gain is HUF -178 million, which is the result of the favourable change in the foreign exchange rates. Net income – after financial operations, taxation and minority interest – came to HUF 4,269 million in Q1-Q4 2023, which is HUF 2,025 million higher in the base period. Balance sheet analysis The Company had total assets of HUF 41,478 million on 31 December 2023, which increased by HUF 7,351 million compared to the previous year-end. Receivables amounted to HUF 12,675 million which represents a HUF 7,068 million increase compared to the 2022 year-end, due to increased turnover and to the invoices of big projects issued at the end of the year. Cash and bank totalled HUF 6,056 million which represents a HUF 337 million decrease compared to the 2022 year-end balance. Inventories totalled HUF 6,626 million, which is a HUF 138 million (2%) increase compared to the 31 December 2022 figure mainly due to increased work-in progress and semi-finished products. Other current assets and prepayments amounted to HUF 1,964 million, which is increased by HUF 821 million compared to previous year-end mainly due to the increase in the paid advances related to the Angolan projects. The balance of property, plant and equipment at the end of December 2023 was HUF 12,839 million, a decrease of HUF 245 million compared to the end of 2022. Goodwill amounted to HUF 639 million which is the same as last year’s balance.

49 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Accounts payable totalled HUF 5,909 million, HUF 1,582 million (37%) higher compared to the end of December 2022, mainly due to the increase in accounts payable related to the Angolan projects. Other payables and accruals amounted to 8,944 million, which is decreased by HUF 2,105 million (23%) compared to the 31 December 2022 figure mainly due to a decrease in advances received from customers related to the Angolan projects. Lease liabilities relating to the purchase of fixed assets have a balance of HUF 239 million, from which HUF 105 million is long-term part, HUF 134 million is short-term liability. Balance of long-term loans totalled HUF 4,049 million which represents a HUF 309 million decrease compared to the 2022 year-end. The Company’s operation is financed by short term loans, which reached HUF 8,474 million on 31 December, 2023, out of which short term part of long term loan is HUF 4,930 million.

50 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Risk management Foreign currency risk Among foreign currency transactions of the Group EURO based transactions are the most important ones. Foreign currency liabilities mainly occur from raw material purchases, which are hedged by the receivables from the export sales in foreign currency as a natural hedge. The balance of foreign currency receivables and liabilities are almost the same within the Group, therefore the foreign currency risk of the Group is not significant. Interest rate risk Due to the moderate level of debts in the Group. potential interest rate changes would not influence significantly the amount of interests to be paid by the Group. Based on the balance of Credits of the Group a potential interest rate increase of 100 basis points relevant to our credits would increase our interest expenses by approximately HUF 125,345 thousands in the year 2023. (This was HUF 68,754 thousands in the year 2022.) Liquidity risk The Group manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecasts and actual cash-flows and by matching the maturity profiles of financial assets and liabilities. Liquidity risk of the Group, due to the high balance of net working capital, is low. Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting financial loss to the Group. The Group has adopted a policy of only dealing with creditworthy counterparties, and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from defaults. Trade receivables consist of a large number of costumers, spread across diverse industries and geographical areas. Ongoing credit evaluation is performed on the financial condition of accounts receivable. The financial discipline of the debtors of the Group is really good, which is also represented by the low portion of cumulated provision on trade receivables compared to the gross amount of trade receivables: 0.95%. (This was 0.15% in 2022.) The more than 90 days overdue receivables out of total aged receivables of the Group is 0.1%.

51 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Supplementary information for the business report of ANY Group The Company’s employment policy ANY Group places high priority on keeping labour law, labour safety, employment, tax and social insurance regulations connected to working. The Group considers the employees’ continuous training and education as of strategic importance in order to ensure the renewal of professional knowledge within the Group and the adaptability of employees. ANY Group gives wide scale of social benefits to its employees, helping to create the balance between private life and the workplace. The principles of benefits and wages are set out in the Collective Agreement. Besides keeping the regulations, the Group is trying to create a workplace with proper working relations, taking the family obligations into consideration which increases the Group’s profitability on the long term as well. Environment protection The parent company has ISO 14000:2015 Environmental Control System certificate audited by Det- Norske Veritas. The expiry date of the certification is January 11, 2025. The environmental certificate covers the following fields: printed products, security products, documents, development, production and personalization of plastic cards and bankcards. Research and development and production of security materials. Electronic reprocessing and delivering of printed forms. Chip embedding and encoding at smart cards. Research and development of traditional/general and mobile information technology solutions, operation and support of connected services. Electronic archiving of data, data processing, database management, setting up archives, storing of documents for fee. Dangerous waste is continuously eliminated after leaving the company sites. In 2023, 20,829 kg dangerous waste was transported and eliminated. The parent company has being awarded Green Printing House Award for thirteen consecutive years this year. Research and development The parent company has two significant R&D areas: 1, R&D projects included in the activity of the Document Security Laboratory. The nanotechnology project has a key importance in this area. Using nanotechnology in security inks may contribute to drawing back forgeries and the fight against black economy. 2, The development of products has a significant role related to new tenders. The direct cost of basic research, applied research and experimental development incurred in the current year is HUF 110 million.

52 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Significant events after the reporting period The Consolidated Financial Statements were accepted by the Board of Directors of ANY Group on 8 th March, 2024. Treasury shares in FY2023 2. Table: Treasury shares Description Number of shares Nominal value (HUF thousands) Purchase value (HUF thousands) Opening balance as at 1 January, 2023 448,842 43,987 455,048 Closing balance as at 31 December, 2023 448,842 43,987 455,048 Number of treasury shares held by the Group on 31st December 2023 is 448,842 which were purchased at an average price of HUF 1,014 per share. The Group’s total share equity was HUF 1,449,876 thousands on 31 December 2023 which consists of 14,794,650 pieces of series ‘A’ registered, dematerialized ordinary shares with a nominal value of HUF 98 each. Competence, election and removal of corporate officers Statutes effective from 31 st March 2014 of ANY Security Printing Company PLC point 10.10 prescribes the competence of the General Meeting, of which point ‘d’ regulates the election (simple majority of the votes of the shareholders present) and the removal (three-quarters of the votes of the shareholders present) of the corporate officers (Members of the Board of Directors, Members of the Supervisory Board or Members of the Audit Committee). Competence and operation is regulated in point 12 of the Statutes for the Board of Directors is, while point 14 for the Supervisory Board and point 15 for the Audit Committee. Purchase of treasury shares is regulated by point 9.3 of Statutes, according to which General Meeting authorises the Board of Directors for purchasing treasury shares of the Company by simple majority of the votes of the shareholders present. The Board of Directors authorises the management for purchasing treasury shares of the Company by simple majority of the votes of the Board members present. The regulation effective at present in connection with purchasing treasury shares is the General Meeting Resolution No 11/2015 (20th April). Statutes effective of the ANY Security Printing Company PLC can be found on the website of the Company under the link of Investors. (https://www.any.hu/wp-content/files_mf/1557324630ANY_Statutes_20200408.pdf)

53 ANY SECURITY PRINTING COMPANY PLC. CONSOLIDATED BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Modification of the Statutes Statutes effective from 31 st March 2014 of ANY Security Printing Company PLC point 10.10 prescribes the competence of the General Meeting, of which point ‘a’ regulates the modification of the Statutes, which is connected to three-quarters of the votes of the shareholders present. Statutes effective of the ANY Security Printing Company PLC can be found on the website of the Company under the link of Investors. (https://www.any.hu/wp-content/files_mf/1557324630ANY_Statutes_20200408.pdf) Structure of shareholders over 5% share 3. Table: Structure of shareholders Investor Voting right (%) Ownership (%) Owners above 5% share EG CAPITAL LLC(*) 11.98% 11.62% DIGITAL FOREST LLC(**) 7.11% 6.89% AEGON ALFA SZÁRMAZTATOTT ALAP 5.20% 5.04% Owners below 5% share Domestic Institutional Investors 30.15% 29.23% Foreign Institutional Investors 10.83% 10.50% Foreign Individual Investors 0.57% 0.55% Domestic Individual Investors 31.70% 30.75% Management, employees 1.46% 1.42% Treasury shares 0.00% 3.03% Other 1.00% 0.97% (*) The Chairman of the Board of Directors of ANY Security Printing Company PLC as owner of EG Capital LLC has a further indirect ownership through Fortunarum Kft (3.70%). (**) Indirect ownership of Tamás Erdős, member of the Board of Directors of ANY Security Printing Company PLC based on the AGM held on 31 st March, 2014. Budapest, 8 th March 2024 ............................................................................ Chief Executive Officer

55 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu ANY Security Printing Company Public Limited Company Separate Financial Statements December 31, 2023 Table of content TABLE OF CONTENT .................................................................................................. 55 STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2023 DECEMBER 31, 2022......................................................................................................................... 57 FINANCIAL STATEMENT OF COMPREHENSIVE INCOME AS AT DECEMBER 31, 2023 58 CHANGES IN SHAREHOLDERS’ EQUITY AS AT DECEMBER 31, 2023 .................. 59 CASH-FLOW AS AT DECEMBER 31, 2023................................................................. 60 SUPPLEMENTARY NOTES TO THE FINANCIAL STATEMENTS DEC. 31, 2023 ..... 61 1 GENERAL .......................................................................................................... 61 2 SIGNIFICANT ACCOUNTING POLICIES ............................................................... 64 4 ACCOUNTS RECEIVABLES .................................................................................. 76 5 INVENTORIES ........................................................................................................ 76 6 OTHER CURRENT ASSETS AND PREPAYMENTS ............................................. 77 7 PROPERTY, PLANT AND EQUIPMENT ................................................................ 79 8 RIGHT OF USE ASSET .......................................................................................... 80 9 INVESTMENTS ....................................................................................................... 81 10 INTANGIBLES ...................................................................................................... 82

56 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 11 TRADE ACCOUNTS PAYABLES......................................................................... 82 12 CONTRACTED LIABILITIES, OTHER PAYABLES AND ACCRUALS ............... 83 13 SHORT TERM AND LONG TERM LOANS .......................................................... 84 14 SHARE CAPITAL.................................................................................................. 84 15 SHAREHOLDERS' EQUITY ................................................................................. 85 16 NET SALES .......................................................................................................... 87 17 OTHER EXPENSES, NET..................................................................................... 89 18 COST OF SALES AND SELLING GENERAL AND ADMINISTRATION COSTS 90 19 DIVIDEND INCOME .............................................................................................. 90 20 TAXATION ............................................................................................................ 90 21 CONTINGENT LIABILITIES ................................................................................. 92 22 SHORT TERM AND LONG TERM PART OF LEASE LIABILITIES ..................... 92 23 RELATED PARTY TRANSACTIONS ................................................................... 95 24 REMUNERATION OF THE MEMBERS OF THE SUPERVISORY BOARD AND THE BOARD OF DIRECTORS ..................................................................................... 96 25 RISK MANAGEMENT ........................................................................................... 97 26 SIGNIFICANT EVENTS AFTER THE REPORTING PERIOD .............................. 99

57 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Statement of Financial Position as at December 31, 2023 December 31, 2022 In HUF thousands: Notes December 31, 2023 December 31, 2022 Current assets Cash and bank 3 4,883,222 5,194,455 Accounts receivables 4 9,861,212 3,395,636 Inventories 5 6,277,422 5,887,390 Other current assets and prepayments (without current tax receivable) 6 4,295,432 3,269,509 Current tax receivables 6 5,273 95,428 Total current assets 25,322,561 17,842,418 Non-current assets Property, plant and equipment 7 7,526,499 7,582,243 Right of use 8 1,990,732 2,584,834 Investments 9 1,747,819 1,747,819 Intangibles 10 - - Deferred tax assets 2,570 1,394 Other assets 9 8,200 6,029 Total non-current assets 11,275,820 11,922,319 Total assets 36,598,381 29,764,737 Current liabilities Trade accounts payables 11 4,482,509 2,968,657 Short term part of lease liabilities 22 574,277 735,137 Contracted liabilities 12 2,644,678 7,411,258 Other payables and accruals (without current tax liabilities) 12 3,893,931 1,499,519 Current tax liabilities 12 1,577,917 946,080 Short term loans 13 8,233,447 2,202,009 Total current liabilities 21,406,759 15,762,660 Long term liabilities Deferred tax liability 20 755,844 629,309 Long term part of lease liabilities 22 1,576,471 2,110,526 Long term loans 13 3,952,799 4,212,925 Total long term liabilities 6,285,114 6,952,760 Shareholders' equity Share capital 14 1,449,876 1,449,876 Capital reserve 15 250,686 250,686 Retained earnings 15 7,660,994 5,803,803 Treasury shares 15 (455,048) (455,048) Total owners' equity 15 8,906,508 7,049,317 Total liabilities and shareholders' equity 36,598,381 29,764,737

58 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Financial Statement of Comprehensive Income as at December 31, 2023 In HUF thousands: Notes FY 2023 FY 2022 Net sales 16 43,284,822 30,419,070 Cost of sales 18 (28,999,730) (21,510,866) Gross profit 14,285,092 8,908,204 Selling general and administration 18 (8,239,969) (6,987,013) Gain/(Loss) on sale of fixed assets 6 2,298 Dividend income 19 445,847 1,263,458 Foreign currency loss (105,887) (68,730) Other expense, net 17 (902,692) (248,416) Operating income 5,482,397 2,869,801 Interest income 495,386 326,968 Interest expense (729,439) (288,574) Gains on sale of investments 9 - - Profit before tax 5,248,344 2,908,195 Deferred tax expense 20 (125,358) (106,132) Income tax expense 20 (847,968) (329,854) Total tax expense (973,326) (435,986) Profit after tax 4,275,018 2,472,209 Other comprehensive income for the year - - Total comprehensive income for the year 4,275,018 2,472,209

59 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Changes in Shareholders’ Equity as at December 31, 2023 in HUF thousands Share capital Capital reserve Retained earnings Treasury shares Total 1, January 2022 1,449,876 250,686 5,741,676 (455,048) 6,987,190 Dividend paid (after FY 2021) - - (2,410,082) - (2,410,082) Total comprehensive income for the year - - 2,472,209 - 2,472,209 31, December 2022 1,449,876 250,686 5,803,803 (455,048) 7,049,317 Dividend paid (after FY 2022) - - (2,309,466) - (2,309,466) Total comprehensive income for the year - - 4,275,018 - 4,275,018 Right of use assets correction* - - (108,361) - (108,361) 31, December 2023 1,449,876 250,686 7,660,994 (455,048) 8,906,508 (*) see more information at point of 8 – table of Right of use asset

60 ANY SECURITY PRINTING COMPANY PLC. SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Cash-flow as at December 31, 2023 In HUF thousands: Notes FY 2023 FY 2022 Cash flows from operating activities Profit before tax 5,248,344 2,908,195 Depreciation cost of fixed assets 7 2,243,815 1,448,048 Amortization cost of intangibles 10 - - Changes in provisions 17 (18,994) (7) Gain/(loss) on sale of property, plant and equipment (6) (2,298) Gains on sale of investments - - Dividend income (445,847) (1,263,458) Interest expense 729,439 288,574 Interest income (495,386) (326,968) Operating cash-flow before working capital changes: 7,261,365 3,052,086 Changes in accounts receivable and other current assets 4,6 (7,466,815) 285,454 Changes in inventories 5 (390,032) (2,892,094) Changes in accounts payables, provision and accruals 12 168,628 8,535,307 Cash provided by operations (426,854) 8,980,753 Interest received 13, 22 (644,974) (363,400) Interest paid 23 100,279 331,562 Taxes paid, net 20 (847,968) (329,854) Net cash provided by operating activities (1,819,517) 8,619,061 Cash flows from investing activities Purchase of property, plant and equipment 7 (2,236,385) (4,213,420) Proceeds on sale of property, plant and equipment 6 2,298 Received dividend 19 445,847 1,263,458 Proceeds on sale of investments 9 - - Purchase of investments 9 - - Changes in loans to employees (2,171) (2,867) Net cash flow used in investing activities (1,792,703) (2,950,531) Cash flows from financing activities Increase in short term loans 13 7,156,443 428,683 Decrease in short term loans 13 (1,125,006) (208,333) Increase in long term loans 13 846,436 3,407,673 Decrease in long term loans 13 (1,106,560) (2,072,484) Repayment of lease obligations 22 (160,860) (22,348) Dividend paid (2,309,466) (2,410,082) Net cash flow used in financing activities 3,300,987 (876,891) Changes in cash and cash equivalents (311,233) 4,791,639 Cash and cash equivalents at beginning of period 5,194,455 402,816 Cash and cash equivalents at end of the period 3 4,883,222 5,194,455

61 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Supplementary Notes to the Financial Statements Dec. 31, 2023 1 General ANY Security Printing Company Public Limited Company by Shares (ANY PLC or the Company) is a limited liability company incorporated under the laws of the Republic of Hungary. The Company operated as a State enterprise until 1992 when it was transformed into a limited liability company (Rt.). The Company’s registered office is located at Halom u.5, Budapest, District 10. The Company’s webpage: www.any.hu. The persons authorized to represent the Company, and to sign the annual report: Gábor Zsámboki, CEO (Address: 1056 Budapest, Belgrád rakpart 21. IV/1.). The person responsible for the accounting services registered in IFRS: Tamás Karakó, CFO (Address: 1112 Budapest, Őrség u. 9/B). The auditor of the Company Deloitte Könyvvizsgáló és Tanácsadó Kft. (Address: 1068 Budapest, Dózsa György út 84/C.), registered statutory auditor: Tamás Horváth (MKVK: 003449) (Address: 1028 Budapest, Bölény utca 16.). The audit fee in 2023 is HUF 22.5 million. Deloitte Üzletviteli és Vezetési Tanácsadó Zrt. provided advisory services to ANY Security Printing company Plc. in connection with taxation issues in the amount of 18,000 USD. As of December 31, 2022, December 31, 2023 – based on the Company’s share book – the following owners have more than 5% voting right or the following Companys of investors own the Company: December 31, 2023 December 31, 2022 Investor Voting right (%) Ownership (%) Voting right (%) Ownership (%) Owners above 5% share EG CAPITAL LLC(*) 11.98% 11.62% 11.98% 11.62% DIGITAL FOREST LLC(**) 7.11% 6.89% 6.97% 6.76% AEGON ALFA SZÁRMAZTATOTT ALAP 5.20% 5.04% 8.87% 8.60% Owners below 5% share Domestic Institutional Investors 30.15% 29.23% 28.94% 28.06% Foreign Institutional Investors 10.83% 10.50% 10.75% 10.42% Foreign Individual Investors 0.57% 0.55% 0.54% 0.52% Domestic Individual Investors 31.70% 30.75% 28.53% 27.66% Management, employees 1.46% 1.42% 2.42% 2.34% Treasury shares 0.00% 3.03% 0.00% 3.03% Other 1.00% 0.97% 1.00% 0.99% (*) The Chairman of the Board of Directors of ANY Security Printing Company PLC as owner of EG Capital LLC has a further indirect ownership through Fortunarum Kft. (**) Based on the AGM of March 31, 2014 the Tamás Erdős has been elected as a member of the Board of Directors of ANY Security Printing Company PLC has indirect ownership.

62 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu ANY PLC produces security products and solutions (tax stamps. stickers with security elements), plastic and paper cards (document cards. bank and telephone cards. as well as commercial cards), personalized business and administration forms, as well as conventional printing products. ANY PLC preapres its separate financial statements based on IAS 27. The consolidated subsidiaries of the Company at December 31, 2022 and December 31, 2023 are as follows (except for Tipo Direct Serv SRL, all the subsidiaries are owned directly by the parent company, Tipo Direct Serv SRL owned by Zipper Services SRL). For further notes about investments see Note 9, about related party transactions Note 23. December 31, 2023 December 31, 2022 Name of the Company Place of registrati on Country Equity Share of ownership Voting right 1 Share of ownership Voting right 1 Classific ation 2 Gyomai Kner Nyomda Zrt. Hungary HUF 200,000,000 99.48% 99.48% 99.48% 99.48% L Specimen Zrt. Hungary HUF 100,000,000 100.00% 100.00% 100.00% 100.00% L Techno-progress Kft. Hungary HUF 5,000,000 100.00% 100.00% 100.00% 100.00% L ANY Ingatlanhasznosító Kft. Hungary HUF 3,000,000 100.00% 100.00% 100.00% 100.00% L Zipper Services SRL** Romania RON 2,060,310 60.00% 60.00% 60.00% 60.00% L* Tipo Direct Serv SRL ** Moldavia 30,308 MDL 60.00% 60.00% 60.00% 60.00% L* Atlas Trade Distribute SRL **** Romania RON 1,000 60.00% 60.00% 60.00% 60.00% L Slovak Direct SRO Slovakia EUR 63,965 100.00% 100.00% 100.00% 100.00% L 1 Voting rights that entitle the holder to participate in decision making at the general meeting of the company included in consolidation. 2 Fully controlled subsidiaries (L); Joint ventures (K); Associated undertakings (T) (*) Classification as subsidiary is the result of the co-operational agreement signed by the co-owner of the Company until 30 th December 2021. From 31 st December 2021 Zipper Service SRL is subsidiary based on ownership as well. Direct Services was consolidated based on the previous agreement until 31st July 2021. (**) ANY Plc. purchased 50% share quota in Zipper Services SRL previously owned by Tipo Offset SRL in value of EUR 1.8 million on 13 th December 2021, of which 40% share quota in value of EUR 1.44 million was sold to the general director of Zipper Services SRL, so the Company has 60% ownership in Zipper Services SRL as at 31 st December 2021. (***) ANY Plc. sold its 50% ownership stake in Direct Services OOD to the co-owner Power Solutions OOD on 29 th July 2021. The consideration received was EUR 2 million. The consideration received is deducted by the value of net assets derecognised, which resulted in HUF 672 million gain on gains on sale of investments line. (****) Zipper Services SRL acquired 100% share in Atlas Trade Distribute SRL, the ownership was registered by the authorities on 15th February 2022.

63 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu ESEF information Homepage of the Company: www.any.hu LEI code of the Company: 529900YYR637SPJ0JR59 Name of the Company: ANY Security Printing Company Plc. Domicile of the Company: Hungary Legal form of the Company: Public Limited Company by Shares Country of incorporation: Hungary Address of the Company’s registered office: H-1102, Budapest, Halom street 5., Hungary Principal place of business: H-1102, Budapest, Halom street 5., Hungary Description of nature of the Company’s operation and principal activities: The Company produces security products and solutions (tax stamps. stickers with security elements), plastic and paper cards (document cards. bank and telephone cards. as well as commercial cards), personalized business and administration forms, as well as conventional printing products.

64 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 2 Significant accounting policies Basis of preparation The accounting records of ANY Security Printing Plc have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by EU. The financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (the “EU”). IFRS as adopted by the EU do not currently differ from IFRS as issued by the International Accounting Standards Board (IASB). The reporting currency of the Company is the Hungarian Forint (“HUF), rounded to nearest thousand forints. The reporting period of the Group is equivalent to calendar years. Base period from 1 st January 2022 to 31 st December 2022, referred as FY2022 in text and table headings as well, and current period from 1 st January 2023 to 31 st December 2023, referred as FY2023 in text and table headings as well. The financial statements have been prepared on the historical cost basis except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The principal accounting policies are set out below. Financial Statements are prepared based on the assumption of going concern of the activity of the Company in the foreseeable future. Cash and cash equivalents Cash and cash equivalents include cash at bank in hand, balances of bank accounts and short- term deposits with an original maturity of three months or less and the risk of their impairment is not significant. Statement of cash flows For the cash flow statement the Cash and cash equivalents include cash and the value of bank deposits, as well as other short term (a term of three months or less at the time of their purchase) liquid investments, which may be immediately exchanged for the amount indicated on them, and their conversion does not come with the risk of a change in their value. Statement of cash-flow is prepared based upon the indirect cash-flow method.

65 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Inventory Inventory is stated at the lower of cost or net realizable value after making impairment for any obsolete or slow moving items. Cost is determined at standard cost adjusted to actual purchase price at period end. For purchased inventories cost comprises purchase price, possible additional customs, delivery costs, non-refundable taxes and any other costs related to acquiring the inventory. For finished goods and work in progress, cost comprises direct materials, direct labour and an appropriate allocation of manufacturing fixed and variable overheads. Inventory impairment is calculated on obsolete or slow moving stocks item by item after judgement of the inventory item based on its physical status and future usage and selling opportunities. Full impairment is raised on inventories of which future usage and selling opportunities based on the unique debtors related characteristics of the inventories after the expiration of the contract or in lack of further orders are not probable. In case of inventories not connected directly to debtors, impairment on inventory is posted, if there was no consumption or sale in that item for a longer period before balance sheet day, based on individual assessment in this case as well. Furthermore the Company accounts impairment for inventories where cost of inventory is higher than the possible future net realizable value at a level until the net realizable value. Furthermore raises the Company full impairment on inventories that are falling out of production during the different technological processes, checked but proved to be not sufficient quality, and which were moved to scrap inventory location during the year, but have not been scrapped yet. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation less accumulated impairment losses. Freehold land is not depreciated. Depreciation is provided using the straight- line method at rates calculated to write off the cost of the asset over its expected economic useful life. The rates used are as follows: Buildings 2% to 3% Leasehold improvements 6% Machinery and equipment 14.5 to 33% Vehicles 20% At each balance sheet date, the Company reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication in accordance with internal or external information that those assets have suffered an impairment loss. The estimated useful life and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of such an impairment loss (if any). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognized as an expense immediately. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of PPE is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. Depreciation of assets directly attributed to operation is posted to cost of sales, depreciation of assets directly not attributed to operation is posted to selling, general and administration costs.

66 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Right of use assets The Company evaluates its lease obligations based on the regulations of IFRS 16 from 1st January 2019, replacing the previous provisions of IAS 17. Based on these regulations, liabilities arising from lease contracts and long-term rental contracts are presented as lease liabilities. The Company recognises its assets over which it has control in connection with lease contracts as right of use assets from 1st January 2019 based on the regulations of IFRS 16. Based on these regulations all assets are classified as right of use assets which are owned or controlled through lease contracts or long term rental contracts. As there is no guaranteed residual value or lease payments due at the end of the contractual period, in the lease contracts of the Company, initial value of right of use assets are equal to initial value of the lease liabilities. The Company has three different classes of right of use assets. These are real estates, machineries and equipments and vehicles and other equipments. Depreciation is calculated on right of use assets based on IAS 16 through the entire life of the lease contracts and long term rental contracts applying the following rates, if the term of the lease at least equal to or exceeds the useful life of the right to use the asset. If the term of the lease is shorter than the two, the depreciation of the right to use the asset is amortised over the lease term. The term of the lease is the same as the term of the long-term rental contract. Buildings 10.0% - 46% Machineries and equipments 14.5% - 33% Vehicles 25.0% - 33% Leases (as Lessee) The Company recognises its lease liabilities based on IFRS 16. In accordance with that all liabilities are recognised as lease liabilities which are connected to lease contracts or long term rental contracts. The Company measures its lease liabilities based upon the present value of contractual net cash-flows, with credit interest rate available on the market for the Company for similar periods using as a nominal discount rate. The Company has no initial lease obligations, no dismantling or removing costs, variable lease conditions and does not receive any lease incentives. The members of the Company have no option to prolong or terminate the contracts neither in lease contracts nor in long term rental contracts, though not even the lessor has the right to change the lease conditions during the lease period. The Company has no small value or short term leasesbased on IFRS 16, has no sub-lease contracts and has no sale-and-lease-back type transactions. Lease interest is calculated on lease liabilities applying the interest rate implicit in the lease or incremental borrowing rate (if the implicit interest rate is not available), which is recognised in the statement of profit or loss and other comprehensive income on the line interest expense. Intangible assets Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with infinite useful lives that are acquired separately are carried at cost less accumulated impairment losses. Amortization is provided at rates 16.7-33% per year.

67 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu An item of intangible asset is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of intangible asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. Financial assets and liabilities In order to define the category of financial assets, the Company defines whether the financial asset is a debt instrument or an equity instrument. Debt instruments must be measured through fair value to profit and loss statement, though when recognizing, the Company can decide that debt instruments not held for sale can be measured through fair value to other comprehensive income. If the financial asset is a debt instrument, the following has to be considered. - Amortised cost – purpose is to have the contractual cash-flows, which contains only and only the principle part of the liability and the interests. - Fair value through other comprehensive income (FVTOCI) – purpose is to held, which achieves its goal by having contractual cash-flows and the sale of the financial instrument and the contractual conditions of the financial asset contain in defined periods cash-flows only from principle part of the liability and interests. - Fair value through profit and loss statement (FVTPL) – which do not belong into neither of the above mentioned categories, or when recognition were marked as FVTPL financial assets. Financial liabilities must be measured at amortised cost, except for those, which must be measured FVTPL or the Company chose to measure at fair value. Financial liabilities and derivative products must be measured at FVTPL. When recognizing, the Company can mark a financial liability to be measured at FVTPL irrevocably if: - it ceases or significantly decreases a measurement inconsistency, or - a Company of financial liabilities or a Company of financial assets and liabilities are measured at fair value in accordance with a documented risk or investment strategy. Subsequent measurement Subsequent measurement is based upon the category of the financial instrument. Amortised cost Financial liabilities are measured at amortized costs, so do lease liabilities as well, and also those parts of financial liabilities which are held by the Company based on the business model for collecting contractual cash-flows and contractual cash-flows consist solely payments of principle and interest on the principal amount outstanding. Amortised cost is the original historical cost of the financial asset or liability decreased by the principal payments increased or decreased by the accumulated amortised cost of the difference between the original historical cost and the maturity cost and decreased by the possible impairment costs or loss of value. Effective rate of interest method should be used, interest has to be accounted in P&L. Any difference in the fair value of the financial liability has to be accounted in the P&L when derecognizing or reclassifying the liability.

68 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Debt instruments measured FVTOCI The asset must be measure at fair value. Interest income, impairment and foreign exchange differences must be accounted in P&L (similar to amortised cost assets). Fair value differences must be accounted in OCI. When derecognizing the asset, the previously accounted loss or gain must be reclassified to P&L. When reclassifying or derecognizing the asset, the previously accounted fair value differences accumulated in equity must be reclassified to P&L in a way like the asset would have been measured by amortised cost from initial recognition. Equity instrument measured FVTOCI Dividend can be recognised, if: - the entity is eligible for that, - economic benefits will flow to the entity and can be reliably measured. Dividend has to be accounted in P&L, except when dividend is obviously partial return for the costs of the investment, in which case it has to be accounted in OCI. Fair value differences are accounted in OCI. Fair value differences accounted in OCI cannot be reclassified to P&L later, even if the asset is impaired or sold. Debt instruments measured FVTPL Assets must be measured at fair value, and fair value differences must be accounted in P&L. Fair value measurement Based on market prices valid on the date of the statement of financial position without deducting transaction costs. If such cannot be found, then based upon market price of similar assets, or based upon the cash-flows deriving from the net assets of the investment. Impairment of financial assets At each reporting date, the Company assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. When making the assessment, the Company uses the change in the risk of a default occurring over the expected life of the financial instrument instead of the change in the amount of expected credit losses. To make that assessment, the Company compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and consider reasonable and supportable information, that is available without undue cost or effort, that is indicative of significant increases in credit risk since initial recognition. The Company assumes that the credit risk on a financial instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date. The Company analysed whether how much credit loss on trade receivables should be raised based on expected credit loss of IFRS 9, and found that based on return of previous years’ trade receivables as future expected credit loss on trade receivables will account to Statement on Profit and Loss and Other Comprehensive Income (SPLOCI) 0.15% of gross value of trade receivables. The Company has significant number of trade debtors with governmental background, and the Company also ensures the inflow of trade receivables in the form of advances or other payment guarantees. General credit losses are not significant based on the Company’s assessment, although based on individual trade debtors’ assessment the necessary impairment on trade receivables is accounted.

69 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Derecognition of financial assets The Company derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Company recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of a transferred financial asset, the Company continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received. Investments In the separate financial statements investments in subsidiaries are presented at cost according to IAS 27. Cost at initial recognition is the paid amount in cash or cash equivalent, or the fair value of other consideration given by the purchaser. Cost include those costs which are directly attributable to the acquisition. Investments in subsidiaries are subject to impairment test when indicator of potential impairment exists. When an external or internal indicator of impairment exists, the recoverable amount has to be determined and compared with the net investment. If the recoverable amount is materially or permanently lower than the net investment, impairment should be recorded. If the recoverable amount is materially or permanently higher than the net investment, impairment reversal should be recorded. The 5 five year term budgets used for the evaluation of the investments are reflecting the management’s best knowledge and information about the expected conditions of the financial environment. The expected net sales revenue growth rate is between 4-6% based on the financial achievement and market conditions. Discount rate used is 10%. When evaluating the investments the Company uses 5 year plans and uses DCF method for EBITDA, which is adjusted by cash balance and net debt balance resulting in final enterprise value. The net recoverable amount is the present value of future cash flows of the investment proportioned based on ownership. Taxation The amount of company tax is based on the taxation obligation defined according to the law on corporate income tax and dividend taxes, which is modified by the deferred tax. Based on the decision of the Hungarian Parliament, 9% corporate tax rate has to be applied for the Hungarian companies from the calendar year of 2017. In case of the domestic subsidiaries we applied the new 9% corporate tax rate when calculating deferred tax. The tax liability of the foreign companies of the Company is taken into consideration with the effective tax legislation of their country of incorporation. Deferred taxes are calculated using the balance sheet liability method. Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The measurement of deferred tax liabilities and deferred tax assets reflects the tax consequences that would follow from the manner in which the Company expects, at the balance sheet date, to realize or settle the carrying amount of its assets and liabilities. Deferred tax assets are recognized only if it is probable that sufficient taxable profits will be available against which the deferred tax assets can be utilized. At each balance sheet date, the Company re-assesses unrecognized deferred tax assets and the carrying amount of deferred tax

70 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu assets. The Company recognizes a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. The Company conversely reduces the carrying amount of a deferred tax asset to the extent that it is no longer probable that sufficient taxable profit will be available to allow the benefit of part or that entire deferred tax asset to be utilized. The Company classifies the local taxes and innovation contribution to income tax in profit and loss statement based on IAS 12 requirement. Treasury shares Shares repurchased are included in shareholders’ equity and are measured at cost. Premiums and discounts arising on sale of treasury shares, and differences on repurchase, are credited or debited to retained earnings. Revenue recognition IFRS 15 establishes a five-step model that will apply to revenue earned from a contract with a customer (with limited exceptions), regardless of the type of revenue transaction or the industry. The standard’s requirements will also apply to the recognition and measurement of gains and losses on the sale of some nonfinancial assets that are not an output of the entity’s ordinary activities (e.g., sales of property, plant and equipment or intangibles). Revenue is recognized at the time goods are dispatched and services rendered by the Company, as this is the point at which the significant risks and rewards of ownership of the goods and services are transferred to the customer. Revenue is measured from contracts with customers at the amount of consideration to which the entity expects to be entitled in exchange for transferring promised goods or services. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue is separated into five different product segment by the Company. The management considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities. According to this preparation of segment reporting under IFRS 8 is not possible. Revenue from sale of printing solutions is recognised at the point in time when control of the asset is transferred to the customer, generally on delivery of the equipment at the customer’s location. The normal credit term is 30 days upon delivery. The Company considers whether there are other promises in the contract that are separate performance obligations to which a portion of the transaction price needs to be allocated (e.g., warranties, customer loyalty points). In determining the transaction price for the sale of printing solutions, the Company considers the effects of variable consideration, existence of a significant financing component, noncash consideration, (if any). Variable consideration If the consideration in a contract includes a variable amount, the Company estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved. A right of return asset (and corresponding adjustment to cost of sales) is also recognised for the right to recover the goods from the customer.

71 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Rights of return The Company uses the expected value method to estimate the variable consideration given the large number of contracts that have similar characteristics. The Company then applies the requirements on constraining estimates of variable consideration in order to determine the amount of variable consideration that can be included in the transaction price and recognised as revenue. A refund liability is recognised for the goods that are expected to be returned (i.e., the amount not included in the transaction price). Volume rebates The Company applies either the most likely amount method or the expected value method to estimate the variable consideration in the contract. The selected method that best predicts the amount of variable consideration is primarily driven by the number of volume thresholds contained in the contract. The most likely amount is used for those contracts with a single volume threshold, while the expected value method is used for those with more than one volume threshold. The Company then applies the requirements on constraining estimates of variable consideration in order to determine the amount of variable consideration that can be included in the transaction price and recognised as revenue. A refund liability is recognised for the expected future rebates (i.e., the amount not included in the transaction price). Significant financing component The Company applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised good or service and the payment is one year or less. Non-cash consideration The fair value of such non-cash consideration received from the customer is included in the transaction price and measured when the Company obtains control of the equipment. The Company estimates the fair value of the non-cash consideration by reference to its market price. Contract balances Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer (i.e., only the passage of time is required before payment of the consideration is due). Contract liabilities A contract liability is recognised if a payment is received or a payment is due (whichever is earlier) from a customer before the Company transfers the related goods or services. Contract liabilities are recognised as revenue when the Company performs under the contract (i.e., transfers control of the related goods or services to the customer). Advances paid by the customer also accounted based on the rules of contract liabilities. Cost to obtain a contract The Company pays sales commission to its employees for each contract that they obtain for sales of printing solutions and services. The Company applies the optional practical expedient to immediately expense costs to obtain a contract if the amortisation period of the asset that would have been recognised is one year or less. As such, sales commissions are immediately recognised as an expense and included as part of employee benefits.

72 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Dividend and interest revenue Interest revenue is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest revenue is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition. Provisions The Company recognises provision in case when: - an entity has a present obligation (legal or constructive) as a result of a past event; - it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and - a reliable estimate can be made of the amount of the obligation. The Company has no legal affairs. Contingent liabilities acquired in a business combination Contingent liabilities acquired in a business combination are initially measured at fair value at the acquisition date. At the end of subsequent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognised in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets and the amount initially recognised less cumulative income recognised in accordance with IFRS 15 Revenue. Government grants Assistance by the government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to operating activities of the entity. Government grants are not recognised until there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Government grants are mostly used by the Company to purchase assets.In case of purchasing assets the Company accounts government grants based on income approach. Grants connected to asset purchases are accounted to the period and in that proportion, which period and which proportion the depreciation of the asset is also accounted. Grants are accounted in compliance with gross method. Grants related to income should be recognised as deferred income in the statement of profit or loss and other comprehensive income on a systematic basis that matches them with the related costs Segment reporting The Company does not separate different segments based on IFRS 8 – Segment reporting, but revenue is separated into five different product segment. The management of the Company considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities.

73 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Foreign currencies In preparing the financial statements of the Company, transactions in currencies other than the entity’s presentational currency (HUF) are recorded at the rates of exchange prevailing at the dates of the transactions. At each balance sheet date, monetary items denominated in foreign currencies are retranslated at the rates prevailing at the balance sheet date. Exchange differences are recognised in profit or loss in the period in which they arise. New and amended IFRS Accounting Standards that are effective for the current year In the current year, the Company has applied a number of amendments to IFRS Accounting Standards issued by the International Accounting Standards Board (IASB) and adopted by the EU that are mandatorily effective for reporting period that begins on or after 1 January 2023. Their adoption has not had any material impact on the disclosures or on the amounts reported in these financial statements. Standard Title IFRS 17 New standard IFRS 17 “Insurance Contracts” including the June 2020 and December 2021 Amendments to IFRS 17 Amendments to IAS 1 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Amendments to IAS 12 International Tax Reform — Pillar Two Model Rules* * exception specified in amendments to IAS 12 (that an entity does not recognise and does not disclose information about deferred tax assets and liabilities related to the OECD pillar two income taxes) is applicable immediately upon issuance of the amendments and retrospectively in accordance with IAS 8. The remaining disclosure requirements are required for annual reporting periods beginning on or after 1 January 2023. New and revised IFRS Accounting Standards in issue and adopted by the EU but not yet effective At the date of authorisation of these financial statements, the Company has not applied the following revised IFRS Accounting Standards that have been issued by IASB and adopted by EU but are not yet effective: Standard Title Effective date Amendments to IFRS 16 Lease Liability in a Sale and Leaseback 1 January 2024 Amendments to IAS 1 Classification of Liabilities as Current or Non- Current and Non-current Liabilities with Covenants 1 January 2024

74 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu New and revised IFRS Accounting Standards in issue but not adopted by the EU At present, IFRS as adopted by the EU do not significantly differ from IFRS adopted by the International Accounting Standards Board (IASB) except for the following new standards and amendments to the existing standards, which were not adopted by the EU as at 8 th March 2024: Standard Title EU adoption status Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements (IASB effective date: 1 January 2024) Not yet adopted by EU Amendments to IAS 21 Lack of Exchangeability (IASB effective date: 1 January 2025) Not yet adopted by EU IFRS 14 Regulatory Deferral Accounts (IASB effective date: 1 January 2016) the European Commission has decided not to launch the endorsement process of this interim standard and to wait for the final standard Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture and further amendments (effective date deferred by IASB indefinitely but earlier application permitted) Endorsement process postponed indefinitely until the research project on the equity method has been concluded The Company does not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods. Hedge accounting for a portfolio of financial assets and liabilities whose principles have not been adopted by the EU remains unregulated. According to the Company’s estimates, the application of hedge accounting to a portfolio of financial assets or liabilities pursuant to IAS 39: “Financial Instruments: Recognition and Measurement” would not significantly impact the financial statements, if applied as at the balance sheet date. Critical accounting judgements and estimates by applying the accounting policy The process of preparing financial statements in accordance with International Financial Reporting Standards requires the use of estimates and assumptions regarding the carrying amounts of assets and liabilities presented in the consolidated financial statements and the Notes. Critical assumptions by applying the accounting policy The Management of the Company had certain assumptions when applying the accounting policy, that can influence the carrying amounts of assets and liabilities presented in the financial statements (apart from the impact of the estimates. presented at the next point). These assumptions are presented in details in the Notes, but the most important ones are the following: - The temporary differences calculated with deferred tax liabilities will reverse in the foreseeable future, and the corporate tax rate is 9%, which is effective from 1 st January 2017. - The outcome of certain contingent liabilities. - Zipper Services Srl, and TipoDirect Moldva Srl are subsidiaries of the parent company because the parent company owns a 60% ownership interest in these companies since 31 st December 2021. Based on the contractual arrangements between the parent company and other investors, the parent company also has the power to appoint and remove the majority of the board of management of these companies that has the power to direct the relevant activities of these companies. Therefore, the management of the Company concluded that

75 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu the Company had and has the practical ability to direct the relevant activities of these companies unilaterally and hence the Company has control over these companies. Since 31 st December 2021 the parent company has majority ownership as well beside control through arrangements. Uncertainties in the estimates The process of preparing consolidated financial statements in accordance with International Financial Reporting Standards as adopted by the EU requires the use of estimates and assumptions regarding the carrying amounts of assets and liabilities presented in the consolidated financial statements and the Notes. These estimates are based on the best knowledge of the Management, in spite of this actual results may differ from estimated amounts. These estimates are presented in details in the Notes, but the most important ones are the following: - Determining the fair value of Financial Instruments - Determining the economic useful life of fixed assets - Calculating the impairment loss on fixed assets - Calculating provisions - Determining the impairment of investments

76 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 3 Cash and cash equivalents December 31, 2023 December 31, 2022 Cash and cash equivalents 4,883,222 5,194,455 Total cash and cash equivalents: 4,883,222 5,195,455 4 Accounts receivables December 31, 2023 December 31, 2022 Trade receivables 9,880,455 3,395,884 Allowance for doubtful debts (19,243) (248) Total: 9,861,212 3,395,636 The carrying value of trade receivables is fair value. Balance of trade debtors is HUF 9,861 million, which is HUF 6,466 million (190.4%) higher than at the end of 2022. Movement of the allowance in doubtful debts is broken down below: December 31, 2023 December 31, 2022 Balance at the beginning of the year 248 241 Impairment losses recognised on receivables 191,002 7 Impairment losses decrease (7) - Balance at the end of the year 19,243 248 5 Inventories December 31, 2023 December 31, 2022 Raw materials 4,368,935 4,515,255 Work in progress 2,805,500 1,733,174 Finished goods 1,075,891 1,114,740 Goods 89,892 119,043 Cumulated loss in value for inventories (*) (2,062,796) (1,594,822) Total: 6,277,422 5,887,390

77 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The total amount of inventories is HUF 6,277 million, which increased by HUF 390 million (7%) compared to 31 December 2022. (*) Inventory impairment is calculated on stocks item by item after judgement of the inventory item based on its physical status and future usage and selling opportunities. Movement of the allowance loss in value for inventories is broken down below: December 31, 2023 December 31, 2022 Balance at the beginning of the year 1,594,822 1,556,069 Impairment losses recognised on inventories 467,973 38,753 Impairment losses decrease - - Balance at the end of the year 2,062,795 1,594,822 6 Other current assets and prepayments December 31, 2023 December 31, 2022 Prepayments 855,972 514,486 Of which: rental fee of software’s 104,005 92,553 Of which: real estate rental 106,994 76,390 Of which: prepaid interest 644,974 345,543 Advances paid 1,265,356 283,656 Of which: advances paid for PP&E 808,560 204,249 Of which: other advances paid 456,796 79,407 Employee loans 21 63 Other receivables 24,082 66,304 Of which: accounts receivables from sales of investments - - Loan to a subsidiary 2,150,000 2,405,000 Total other current assets and prepayments: 4,295,432 3,269,509 December 31, 2023 December 31, 2022 VAT receivable 5,273 4,441 Corporate income tax receivable - 15,410 Other taxes receivable - 75,577 Total current tax receivables 5,273 95,428 Year-end balance of current tax receivables is HUF 90 million lower than in previous period. The significant increase in the amount of prepayments is caused by software, property and plant rental fee. Interest in employees loans are the same for each employee, Hungarian prime rate + 5%.

79 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 7 Property, Plant and Equipment Land and buildings Machinery and equipment Property rights Vehicles and other equipments Capital projects Total Cost: January 1, 2022 1,560,738 8,541,177 1,797,146 3,325,233 35,144 15,259,438 Capitalization 546,780 3,123,802 69,036 371,733 4,083,395 8,194,746 Reclassification - - - - 29,284 29,284 Disposals - 303,964 76 81,352 3,999,407 4,384,799 December 31, 2022 2,107,518 11,361,015 1,866,106 3,615,614 89,848 19,040,101 January 1, 2023 2,107,518 11,361,015 1,866,106 3,615,614 89,848 19,040,101 Capitalization 397,625 646,474 114,174 439,229 1,399,553 2,997,057 Reclassification - - - 23,274 - 23,274 Disposals - 213,926 137,512 116,510 1,428,218 1,896,167 December 31, 2023 2,505,143 11,793,563 1,842,768 3,961,607 61,183 20,164,264 Accumulated depreciation: January 1, 2022 445,195 6,571,836 1,512,565 2,215,232 17,314 10,762,142 Charge for year 115,990 457,370 124,446 358,974 - 1,056,781 Reclassification - - - - - - Disposals - 295,284 76 65,706 - 361,066 December 31, 2022 561,185 6,733,922 1,636,935 2,508,500 17,314 11,457,857 January 1, 2023 561,185 6,733,922 1,636,935 2,508,500 17,314 11,457,857 Charge for year 139,899 945,208 124,757 408,978 - 1,618,842 Reclassification - - - - - - Disposals - 205,464 137,512 95,957 - 438,934 December 31, 2023 701,084 7,473,666 1,624,180 2,821,521 17,314 12,637,765 Net book value: January 1, 2022 1,115,543 1,969,341 284,581 1,110,001 17,830 4,497,295 December 31, 2022 1,546,333 4,627,093 229,171 1,107,114 72,534 7,582,244 December 31, 2023 1,804,059 4,319,897 218,588 1,140,086 43,869 7,526,499 Fair value of the PP&E exceeds book value, therefore no impairment loss was calculated. Increase of fixed assets are mainly due to purchase of technical equipment and machineries.

80 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 8 Right of use asset Right of use asset movement table (values in thousands of HUF) Property rights Machinery and equipment Vehicles and other equipments Total Cost: January 1, 2022 3,396,975 2,000,555 185,872 5,583,403 Additions - - - - Disposals - - - - December 31, 2022 3,396,975 2,000,555 185,872 5,583,403 January 1, 2023 3,396,975 2,000,555 185,872 5,583,403 Additions - - 139,275 139,275 Disposals - - 185,872 185,872 Reclassification 60,715 1,408,265 - 1,468,980 December 31, 2023 3,336,260 592,290 139,275 4,067,825 Accumulated depreciation: January 1, 2022 1,015,140 994,184 123,915 2,133,239 Charge for year 390,790 433,233 41,305 865,329 December 31, 2022 1,405,931 1,427,418 165,220 2,998,568 January 1, 2023 1,405,931 1,427,418 165,220 2,998,569 Charge for year 400,983 178,761 45,274 625,018 Reclassification 47,643 - - 47,643 Derecognition - 1,408,265 185,872 1,594,137 December 31, 2023 1,854,557 197,913 24,622 2,077,092 Net book value: January 1, 2022 2,381,835 1,006,372 61,957 3,450,164 December 31, 2022 1,991,044 573,138 20,652 2,584,834 December 31, 2023 1,481,702 394,377 114,653 1,990,732

81 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 9 Investments January 1, Increase Decrease December 31, 2023 2023 Long term participations in affiliated undertakings 1,777,147 - - 1,777,147 -Gyomai Kner Nyomda Zrt. 363,596 - - 363,596 -Specimen Nyomdaipari Zrt. 180,380 - - 180,380 -ZIPPER Services 591,340 - - 591,340 -Slovak Direct 19,838 - - 19,838 -TECHNO-PROGRESS Kft. 25,000 - - 25,000 -ANY Ingatlanhasznosító Kft 596,993 - - 596,993 Other long term loan 6,029 3,000 829 8,200 Loss in value for long term participations in affiliated undertakings (29,328) - - -29,328 Net value of investments 1,753,848 3,000 829 1,756,019 At the end of the year the Company examined investments’ remunerative value and recognized that there was no need to account impairment losses on the investments. The net value of long term participations in affiliated undertakings is HUF 1,747,819 thousands. Shareholders equity of subsidiaries (in thousands of HUF) 2023.12.31 2022.12.31 Ownership (%) Equity (HUF thousands) Proportiona te equity (HUF thousands) Ownership (%) Equity (HUF thousands) Proportiona te equity (HUF thousands) Gyomai Kner Nyomda Zrt. 99.48% 629,350 626,077 99.48% 935,653 930,788 Specimen Zrt. 100.00% 171,441 171,441 100.00% 171,507 171,507 Techno-Progress Kft. 100.00% 231,939 231,939 100.00% 102,891 102,891 ANY Ingatlanhasznosító Kft. 100.00% 2,925,730 2,925,730 100.00% 2,758,192 2,758,192 Zipper Services SRL 60.00% 2,798,564 1,679,138 60.00% 2,107,882 1,264,729 Tipo Direct Serv SRL 60.00% 154,783 92,870 60.00% 155,633 93,380 Atlas Trade Distribute SRL 60.00% 315,264 189,158 60.00% 212,354 127,412 Slovak Direct SRO 100.00% 63,203 63,203 100.00% 63,181 63,181

82 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 10 Intangibles Research and development costs Historical cost: January 1, 2022 269,160 December 31, 2022 269,160 January 1, 2023 269,160 Additions - December 31, 2023 269,160 Accumulated amortisation: January 1, 2022 268,171 Amortisation 989 December 31, 2022 269,160 January 1, 2023 269,160 Amortisation - December 31, 2023 269,160 Net book value January 1, 2022 - December 31, 2022 - December 31, 2023 - 11 Trade accounts payables December 31, 2023 December 31, 2022 Trade account payables to related parties 405,522 163,538 Trade acoounts payables to third parties 4,076,987 2,805,119 Total trade accounts payables 4,482,509 2,968,657 Related party transactions are disclosed in details in point 23 of Notes. Trade payables increased due to the higher turnover.

83 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 12 Contracted liabilities, other payables and accruals Contracted liabilities: December 31, 2022 Increase Decrease Revaluation December 31, 2023 Contracted laibilities: 7,411,258 261,242 5,108,225 80,403 2,644,678 Tax liabilities, other liabilities, accruals: December 31, 2023 December 31, 2022 Accrued management bonuses 577,946 690,336 Other accruals 1,865,741 231,200 Of which: accrued creditors* 1,244,076 138,685 Salaries and wages 389,061 313,333 Advance payments from customers 916,618 117,962 Other short term liabilities 1,564 5,689 Short term loan from subsidiaries 143,000 141,000 Other payables and accruals 3,893,931 1,449,520 * Mainly contains current year expenses occured but not invoiced connected to Angolan project. December 31, 2023 December 31, 2022 VAT 737,207 639,569 Social contribution 154,485 104,044 Income tax 117,218 86,138 Other taxes 569,007 116,330 Total current tax liabilities 1,577,917 946,081 Total current tax liabilities, other payables and accruals amounts to HUF 9,366 million, which increased by HUF 5,421 million compared to December 31, 2022. Intercompany loans and their conditions at the balance sheet date were the following: Specimen Zrt– ANY Plc.: HUF 143 million, interest rate is based on 1 month BUBOR.

84 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 13 Short term and long term loans December 31, 2023 December 31, 2022 Part of a long-term loan within one year 1,132,321 2,202,009 Overdraft facility, HUF based 3,273,325 - Parent company short-term loan, EUR based 3,827,800 - Total short term loans and overdrafts 8,233,446 2,202,009 Long term loans 3,952,800 4,212,925 Total long term loans 3,952,800 4,212,925 Total loans and borrowings: 12,186,246 6,414,934 The parent company has overdraft limit (market interest rate, based on 1 month BUBOR) in value of HUF 4 billion, of which the balance used was HUF 3.3 billion at the end of 2023. Based on the overdraft limit contracts the available amount of overdraft can be used is HUF 4 billion. For the long term loans mortgages of real estates and current assets were involved. To finance the export projects, the parent company will take out a EUR 10 million revolving working capital loan, backed by a USD 11 million term deposit. 14 Share capital Share capital (at par value, in HUF thousands) authorized, issued and outstanding at year-end: December 31, 2023 December 31, 2022 Issued Treasury Issued Treasury Registered shares 1,449,876 43,986 1,449,876 43,986 Total 1,449,876 43,986 1,449,876 43,986 The number of shares issued by the Company is 14,794,650 of which par value is HUF 98 per share.

85 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 15 Shareholders' equity In HUF thousands: FY 2022 FY 2023 Section 114 B (4) Equity under IFRS Share capital 1,449,876 1,449,876 Reserves 3,181,614 3,127,232 Profit/(loss) for the year 4,275,018 2,472,209 Total equity 8,906,508 7,049,317 Section 114 B (4) a) Equity Equity under IRFS 8,906,508 7,049,317 Supplementary payments as liabilities under IFRS (+) - - Supplementary payments as assets under IFRS (-) - - Sum of the deferred income from cash, assets that received and transferred to the capital reserve under legislation (+) - - Sum of receivables from owners classified as equity instrument under capital contribution (-) - - Total equity 8,906,508 7,049,317 Section 114 B (4) b) Share capital under IFRS Share capital according to the effective articles of association if classified as an equity instrument 1,449,876 1,449,876 Total share capital 1,449,876 1,449,876 Section 114 B (4) c) Registered but unpaid capital Unpaid capital under IFRS - - Total registered but unpaid capital - - Section 114 B (4) d) Capital reserve Sum of all equity components that are not considered as share capital, registered but unpaid capital, retained earnings, revaluation reserve, profit/(loss)for the period or tied-up reserve 250,686 250,686 Total capital reserve 250,686 250,686 Section 114 B (4) e) Retained earnings Accumulated profit after taxation of previous' years under IFRS that is not yet distributed among owners and not include other comprehensive income 3,385,976 3,331,594 Supplementary payments as assets under IFRS (-) - - Unused reserve for development purposes (-) (3,731,184) (2,311,230) Unused reserve for development purposes net of deferred tax liabilities under IAS 12 (+) 335,807 208,011 Total retained earnings (9,401) 1,228,375 Section 114 B (4) f) Revaluation reserve

86 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Accumulated other comprehensive income from statement of other comprehensive income (±) - - Accumulated and current year other comprehensive income from statement of other comprehensive income (±) - - Total revaluation reserve - - Section 114 B (4) g) Profit after taxation Net profit or loss after tax from ongoing activities in the comprehensive income statement or in the statement of profit or loss (±) 4,275,018 2,472,209 Net profit or loss after tax from discontinued activities in the comprehensive income statement or in the statement of profit or loss (±) - - Total profit after taxation 4,275,018 2,472,209 Section 114 B (4) h) Tied-up reserve Supplementary payments as liabilities under IFRS (+) - - Unused reserve for development purposes (+) 3,731,184 2,311,230 Unused reserve for development purposes net of deferred tax liabilities under IAS 12 (-) (335,807) (208,011) Total tied-up reserve 3,395,377 2,103,219 Section 114 B (5) a) Reconciliation of registered capital with the share capital under IFRS Registered share capital 1,449,876 1,449,876 Share capital under IFRS 1,449,876 1,449,876 Difference (treasury shares at nominal value) - - Section 114 B (5) b) Retained earnings available for distribution Retained earnings (include the net profit after tax for last financial year closed with annual financial statements) 4,265,617 3,700,584 Accumulated, unrealised profit from the increase of fair value of investment properties under IAS 40 - - Retained earnings available for distribution 4,265,617 3,700,584 The capital share according to HAS and IFRS is the same, and its value is HUF 1,449,876 thousands. Retained earnings available for distribution are based on the unconsolidated financial statements of the Company prepared in accordance with IFRS and related Hungarian Accounting and Civil Law. The amount of the retained earnings in the Company’s IFRS financial statement is HUF 7,660,994 thousands of which not distributable HUF 3,395,377 thousands. Retained earnings available for distribution is HUF 4,265,617 thousands. Treasury shares Number of treasury shares held by the Company on 31 st December 2023 is 448,842 which were purchased at an average price of HUF 1,014 per share remained unchanged.

87 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 16 Net sales Sales 2023 2022 Sales revenue from customer contracts 43,284,822 30,419,070 Total sales 43,284,822 30,419,070 Sales segments 2023 2022 Security products and solutions 25,622,427 10,743,597 Card production and personalization 12,039,056 13,177,656 Form production and personalization. data processing 2,908,645 4,569,299 Traditional printing products - 731 Other 2,714,694 1,927,787 Total net sales 43,284,822 30,419,070 The Company does not separate different segments based on IFRS 8 – Segment reporting, but revenue is separated into five different product segment. The management of the Company considers these product segments strategically important. These segments are monitored and these are the basis of evaluating the performance. However, classification of turnover by product segments do not mean that these products can be produced in a clearly separable way in terms of assets and liabilities.

88 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Total revenue in 2023 by countries: Revenue by Countries 2023 2022 Domestic sales 23,154,695 25,128,629 Sales within the EU 3,454,522 1,672,509 Germany 2,186,429 421,422 Slovakia 327,132 325,023 Austria 322,834 337,594 Poland 166,032 129,547 Romania 113,916 164,426 Belgium 108,210 74,923 Bulgaria 85,251 116,679 Czech Republic 56,903 53,298 Croatia 31,447 15,225 Finland 29,564 7,159 France 11,267 10,002 Italy 8,780 4,425 Slovenia 6,757 7,511 Netherlands - 5,275 Other exports within the EU - - Exports outside the EU 16,675,605 3,617,932 Africa 13,116,997 2,894,648 Iraq 2,528,120 531 Turkey 743,156 165,207 Norway 103,573 235,832 Albania 52,451 57,370 Iceland 28,541 68,872 Hong Kong 27,160 52,017 United Kingdom 22,722 19,666 Pakistan 21,514 - Switzerland 13,546 5,222 Serbia 10,071 7,240 Sri Lanka 2,479 110,198 Mexico 2,073 - Thailand 1,659 - Uzbekistan 880 855 Argentina 663 - Saudi Arabia - 274 Total: 43,284,822 30,419,070

90 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 18 Cost of sales and selling general and administration costs Breakdown of cost of sales and selling general and administration cost is the following: 2023 (thHUF) 2022 (thHUF) Material type expenditures 26,173,183 20,327,264 Personal type expenditures 10,026,367 7,325,847 Depreciation and amortization 2,243,815 1,448,048 Changes in inventory and own performance -1,203,666 (603,280) Total cost and expenditures 37,239,699 28,497,879 Cost of sales 28,999,730 21,510,866 Selling general and administration 8,239,969 6,987,013 Total direct and indirect cost of sales 37,239,699 28,497,879 The average number of employees of the Company during the year was 715 (2022: 672). 19 Dividend income The approved dividends received from subsidiaries are the following: 2023 2022 Gyomai Kner Nyomda Zrt. 316,430 181,044 Techno-Progress Kft. 76,601 107,371 ANY Ingatlanhasznosító Kft. 32,570 221,938 Specimen Zrt. 20,246 2,433 Zipper Services SRL - 750,672 Total dividend income 445,847 1,263,458 20 Taxation December 31, 2023 December 31, 2022 Current year corporate income tax 275,791 13,469 Current year local business tax 497,545 275,117 Current year innovation contribution 74,632 41,268 Current year tax expense 847,968 329,854 Deferred tax (income) / expense 125,358 106,132 Total tax expense 973,327 435,986 Based on the decision of the Hungarian Parliament, 9% corporate tax rate has to be applied for the Hungarian companies.

91 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Under the tax legislation the Company is allowed to establish a tax-deductible development reserve. Assets acquired using this reserve then do not qualify for tax depreciation up to the value of the reserve. Therefore this is effectively a form of accelerated depreciation. Development reserves have been established based on the Company’s current year and previous years pre - tax profit and a deferred tax liability has been recognized on the deferred tax effect of the accounting and tax depreciation difference of the assets. The Company decreased its deferred tax liabilities by the valuation difference for treasury shares based on the Hungarian Accounting Standards. Tax losses can be carried forward up to the next years offset future taxable profits (until its 50% and 5 years). Deferred tax assets relating to tax losses are netted off against deferred tax liabilities. ANY PLC and its subsidiaries are subject to periodic audits by the Hungarian Tax Authority (NAV). Since the application of tax laws and regulations may be susceptible to varying interpretations, amounts reported in the financial statements could be changed at a later date upon final determination by the tax authorities. In 2020 the Parent Company was subject to a comprehensive audit by NAV (National Tax and Customs Administration) for the years 2017 and 2018 to all kind of taxes. No material misstatement was explored by the Tax Authority. December 31, 2023 December 31, 2022 Opening deferred tax liability 629,309 523,177 Deferred tax liability due to development reserve 99,783 102,043 Deferred tax on accounting and tax depreciation difference of assets not connected to development reserve 26,751 4,089 Closing deferred tax liability 755,843 629,309 December 31, 2023 December 31, 2022 Opening deferred tax assets 1,394 1,394 Deferred tax asset on write-off for bad debts 1,176 - Closing deferred tax assets 2,570 1,394

92 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The effective income tax rate defers from the statutory income tax rate due to the following items: December 31, 2023 December 31, 2022 Profit before tax 5,248,345 2,908,195 Tax base adjustment items (572,177) (316,385) Profit before tax (corrected) 4,676,168 2,591,810 Tax at statutory rate of 9%(*) 420,885 233,263 Effect of development reserve raised (180,000) (162,000) Other permanent differences (**) 34,936 (57,794) from which: Dividend (40,126) (113,711) Other 75,062 55,917 Current year corporate tax 273,791 13,469 Deferred tax expense 125,358 106,132 Total tax expense 401,149 119,601 (*) In this calculation 9% tax rate valid in 2024 has been applied. (**) Other permanent differences arose from tax base adjustment items. 21 Contingent liabilities The Company has arranged bank guarantees. The guarantees largely relate to commitments under Government and corporate tenders. Guarantees are provided up to a maximum limit of HUF 2,500 million. The Company uses HUF 862 million from its guarantee limit which is connected to tenders. The Company raised HUF 2,000 million development reserve to finance future capital expenditures, which has 3,731 million not been utilised yet. Corporate tax base was decreased by this amount in line with the relevant Hungarian regulations under the condition, that this amount will be spent for capital expenditures in the following six years, otherwise the deducted corporate tax has to be repaid to the Hungarian Tax Authority grossed up with its fines and interests. From development reserve raised dividend cannot be paid based on the Hungarian Accounting Law. 22 Short term and long term part of lease liabilities Short term and long term financial lease principal liabilities belong to the company lease contracts for real estates, machineries and equipments and vehicles of which short term part is HUF 574,277 thousands and long term part is HUF 1,576,471 thousands, due in the next years.

93 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Leasing Obligation Maturity Analysis (in thHUF) December 31, 2023 Leasing obligations related to real estate Leasing obligations related to machinery and equipment Leasing obligations relating to vehicles Total Expired leasing liabilities in 2024: 406,856 126,418 41,003 574,277 Expired leasing liabilities in 2025: 466,289 78,743 36,660 581,692 Expired leasing liabilities in 2026: 239,225 74,671 27,948 341,844 Expired leasing liabilities in 2027: 149,972 2,166 5,950 158,088 Expired leasing liabilities in 2028: 157,900 - - 157,900 Expired leasing liabilities after 2029 166,135 - - 166,135 Expired leasing liabilities after 2030 170,812 - - 170,812 Total: 1,757,189 281,998 111,561 2,150,748 Leasing Obligation Maturity Analysis (in thHUF) December 31, 2022 Leasing obligations related to real estate Leasing obligations related to machinery and equipment Leasing obligations relating to vehicles Total Expired leasing liabilities in 2023: 450,705 272,151 12,282 735,138 Expired leasing liabilities in 2024: 578,257 80,657 - 658,914 Expired leasing liabilities in 2025: 450,237 91,228 - 541,465 Expired leasing liabilities in 2026: 140,203 70,554 - 210,757 Expired leasing liabilities in 2027: 146,146 47,782 - 193,928 Expired leasing liabilities in 2028: 152,272 31,584 - 184,126 Expired leasing liabilities after 2029 321,336 - - 321,336 Total: 2,239,156 594,226 12,282 2,845,664

94 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Leasing Obligation movement table (values in thousands of HUF) Leasing obligations related to real estate Leasing obligations related to machinery and equipment Leasing obligations relating to vehicles Total January 1, 2022 2,453,753 904,035 55,977 3,413,765 Additions - - - - Disposals 214,597 309,809 43,696 568,102 December 31, 2022 2,239,156 594,226 12,282 2,845,663 January 1, 2023 2,239,156 594,226 12,282 2,845,663 Additions - - 139,275 139,275 Disposals 481,967 312,227 39,995 834,189 December 31, 2023 1,757,189 281,999 111,561 2,150,748 Long term part of closing balance 1,350,332 155,580 70,558 1,576,471 Short term part of closing balance 406,856 126,418 41,003 574,277 Leasing interest analysis (in thHUF) Leasing interest relating to real estate Leasing interest relating to machinery and equipment Leasing interest relating to vehicles Total Lease interests in 2023: 48,614 1,580 2,987 53,181 Lease interests in 2022: 48,720 13,668 720 63,108

95 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 23 Related party transactions Related party transactions FY 2023 in HUF thousands FY 2022 in HUF thousands Total receivables and accrued assets at the end of the year 3,182,406 3,558,886 Total liabilities and accrued liabilities at the end of the year 548,553 323,999 Total revenue for the period 860,088 782,025 Total expenditures for the period 1,718,119 1,544,072 Related party transactions were made on terms equivalent to those that prevail in arm’s length transactions. Through related party transactions mainly ANY Security Printing Company PLC (the Company) sells finished goods to the other members of the Group, who resell them to third party companies. ANY Security Printing Company PLC also purchases finished goods from its subsidiaries and rents assets. Related party transactions also consist of short term intercompany loans. In 2023, the Company purchased management services from EG Capital in value of HUF 183 million.

96 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 24 Remuneration of the members of the Supervisory Board and the Board of Directors HUF 11,436 thousands remuneration was paid to the Supervisory Board, while HUF 4,760 thousands to the Board of Directors in 2023. The following table presents the beginning and the end of the assignment of the members of the Board of Directors and Supervisory Board and the number of shares hold in ANY Security Printing Company PLC is also presented as at 31 December 2023. Type 1 Name Position Assignment started Assignment ends ANY shares owned (no.)** BD Dr. Ákos Erdős 2 Chairman of Board of Directors 1993* May 1, 2028 2,297,987 BD Gábor Zsámboki Deputy chairman of Board of Directors** August 11, 2005* May 1, 2028 143,923 BD Robert Elton Brooker III. Member of Board of Directors May 1, 2023 May 1, 2028 12,285 BD Dr. Gábor Kepecs Member of Board of Directors May 31, 2021 May 1, 2028 - BD Tamás Erdős 3 Member of Board of Directors May 31, 2014 May 1, 2028 1,020,001 BD Erwin Fidelis Reisch Member of Board of Directors May 31, 2014 May 1, 2028 - SB Prof. Dr. István Stumpf Chairman of Supervisory Board April 27, 2021*** May 31, 2024 - SB, AC Dr. Istvánné Gömöri 4 Deputy chairman of Supervisory Board, Chairman of AC August 11, 2005* May 31, 2024 536,703 SB, AC Ferenc Berkesi Member of Supervisory Board, Member of AC August 11, 2005* May 31, 2024 - SB, AC Dr. Imre Repa Member of Supervisory Board, Member of AC March 30, 2007* May 31, 2024 - SB Katalin Hegedűs Member of Supervisory Board May 31, 2020 May 31, 2024 - SB László Hanzsek Member of Supervisory Board May 31, 2020 May 31, 2024 - SB Gábor Kun Member of Supervisory Board May 31, 2020 May 31, 2024 - Number of ANY shares hold, TOTAL: 4,010,899 1 Board of Directors member (BD), Supervisory Board member (SB), Audit Committee member (AC) 2 Dr. Ákos Erdős controls ANY shares indirectly through EG Capital LLC and Fortunarum Kft. 3 Tamás Erdős controls ANY shares indirectly through Digital Forest LLC. 4 Dr. Istvanné Gömöri controls ANY shares indirectly through BELU S.A.R.L. * Re-elected by the Annual General Meeting held on 31 st March, 2014 ** Gábor Zsámboki has been the deputy chairman of the Board of Directors since 11 th August, 2014 *** Elected by the Board of Directors entitled with AGM rights on 27th April, 2020

97 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu 25 Risk management Foreign currency risk Among foreign currency transactions of the Company EURO based transactions are the most important ones. Foreign currency liabilities mainly occur from raw material purchases, which are hedged by the receivables from the export sales in foreign currency as a natural hedge. Due to the balance of foreign currency receivables and liabilities the foreign currency risk of the Company is HUF -46 million in case of 10% change of EUR, USD, GBP, CHF currencies at the same time to the same direction. ANY Company Currency December 31, 2023 fair value December 31, 2023 carrying value December 31, 2022 fair value December 31, 2022 carrying value Foreign currency receivables EUR 15,886,441 15,886,441 2,172,721 2,172,721 USD 825 825 117,889 117,889 GBP - - - - Total (in HUF thousands) 6,081,634 913,920 Foreign currency cash EUR 2,185,861 2,185,861 6,818,359 6,818,359 USD 585,882 585,882 6,033,620 6,033,620 GBP 959 959 959 959 Total (in HUF thousands) 1,053,230 4,996,192 Foreign currency liabilities EUR 5,789,768 5,789,768 19,811,106 19,811,106 CHF - - 16,062 16,062 USD 81,100 81,100 156,062 156,062 GBP 13,976 13,976 - - SEK - - 44 44 BGN 101,539 101,539 - - Total (in HUF thousands) 2,272,408 7,994,573 Impact of a possible 1% foreign exchange rate decrease in each foreign currency (in HUF thousands) December 31, 2023 fair value December 31, 2023 carrying value December 31, 2022 fair value December 31, 2022 carrying value Impact on foreign currency assets 713,486 591,011 Impact on foreign currency liabilities (759,333) (799,457) Total impact of possible foreign exchange rate change (45,846) (208,446)

98 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Company measures financial instruments (cash, receivables, creditors, credit liabilities) based on amortised costs. In case of receivables and liabilities over 1 year appropriate discount rate is used for time value of money. Receivables and liabilities of the Company denominated in foreign currency were revalued based on foreign currency rates of MNB (Hungarian National Bank) as at 31 December 2023. Interest rate risk Due to the moderate level of debts in the Company potential interest rate changes would not influence significantly the amount of interests to be paid by the Company. Based on the balance of Credits of the Company. a potential interest rate increase of 100 basis points relevant to our credits would increase our interest expenses by approximately HUF 121,862 thousands in the year 2023. (This was HUF 64,149 thousands in the year 2022.) Liquidity risk The Company manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecasts and actual cash-flows and by matching the maturity profiles of financial assets and liabilities. Liquidity risk of the Company, due to the high balance of net working capital, is low. The maturity of trade payables, lease liabilities and credits is shown in the next table: ANY Company FY 2023 In 1 month 1 - 3 months 3 months - 1 year 1 - 5 years Over 5 years Total: Trade payables 4,367,884 86,324 28,301 - - 4,482,509 Lease liabilities 47,856 95,713 430,709 1,239,523 336,947 2,150,748 Credits 686,121 1,372,241 6,175,084 3,952,800 - 12,186,246 Other liabilities and accruals (without taxes) 3,893,931 - - - - 3,893,931 Current tax liabilities 1,577,917 - - - - 1,577,917 Total 10,573,709 1,554,278 6,634,093 5,192,323 336,947 24,291,350 ANY Company FY 2022 In 1 month 1 - 3 months 3 months - 1 year 1 - 5 years Over 5 years Total: Trade payables 2,967,842 815 - - - 2,968,657 Lease liabilities 61,261 122,522 551,349 1,605,070 505,461 2,845,663 Credits 183,501 367,001 1,651,507 4,212,925 - 6,414,934 Other liabilities and accruals (without taxes) 8,910,778 - - - - 8,910,778 Current tax liabilities 946,080 - - - - 946,080 Total 13,069,462 490,338 2,173,696 5,941,965 505,461 22,086,112

99 ANY SECURITY PRINTING COMPANY PLC. SEPARATE NOTES FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting financial loss to the Company. The Company has adopted a policy of only dealing with creditworthy counterparties, and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from defaults. Trade receivables consist of a large number of costumers, spread across diverse industries and geographical areas. Ongoing credit evaluation is performed on the financial condition of accounts receivable. The financial discipline of the debtors of the Company is really good, which is also represented by the low portion of cumulated provision on trade receivables compared to the gross amount of trade receivables: 0.2%. (This was 0% in 2022.) The more than 90 days overdue receivables out of total aged receivables of the Company is less than 0%. 26 Significant events after the reporting period Decisions of the 8th March 2022 Board of Directors’ meeting The Consolidated Financial Statements were accepted by the Board of Directors of ANY Nyrt. on 8 th March, 2024. The Board of Directors proposes HUF 250 dividend per share to the shareholders on the annual general meeting to be held in April 2024. Budapest, 8 th March, 2023 ............................................................................ Chief Executive Officer

101 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu General information on the Company Company name: ANY Security Printing Company Limited by Shares Abbreviate company name: ANY Plc. Tax registration number: 10793509-2-44 Seat: 1102 Budapest, Halom u. 5. Premises of the Company: 1106 Budapest, Fátyolka utca 1-5. 3060 Pásztó, Fő utca 141. Analysis of the FY 2023 achievement of the Company Net sales revenue of ANY Security Printing Company Plc amounted to HUF 43,285 million in 2023, of which export sales totalled HUF 20,130 million. Operating income came to HUF 5,482 million, an increase of HUF 2,613 million (91%) compared to the previous year. Income before tax was HUF 5,248 million while EBITDA amounted to HUF 7,726 million. Net income after financial operations and taxation was HUF 4,275 million. Analysis of profit and loss statement The breakdown of net sales by categories is presented in the table below: Table 1: Net sales by categories Sales categories FY 2022 in HUF millions FY 2023 in HUF millions Change in HUF millions Change % Security products and solutions 10,744 25,622 14,878 138.49% Card production and personalization 13,178 12,039 (1,139) -8.64% Form production and personalization, data processing 4,569 2,909 (1,661) -36.34% Traditional printing products 1 - (1) -100.00% Other 1,928 2,715 787 40.82% Total net sales 30,419 43,285 12,866 42.30% Security Printing Company Plc. had net sales of HUF 43,285 million in 2023, increase of 42.30% (HUF 12,866 million) compared to prior year figure. Sales of security products and solutions income is HUF 25,622 million in 2023 which means a year- on-year increase HUF 14,878 million (138%). The increase was mainly driven by the export projects, higher tax stamps turnover, and invoiced revenue from the roll-out of passport issuing systems.

102 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The Company’s revenues from card production and personalization totalled HUF 12,039 million in 2023, a HUF 1,139 million (9%) decrease compared to the previous year. The change was mainly due the decreasing turnover of other document cards. The Company’s revenues from form production, personalization and data processing came to HUF 2,909 million in 2023, a HUF 1,661 million (36%) decrease compared to 2022. The change derives from lower volume of printed forms in export sales. Other sales totalled HUF 2,715 million in 2023, which increased by HUF 787 million (41%) year-on- year. This segment mainly comprises revenues from the sale of commercial materials and goods. Operating income came to HUF 5,482 million, higher with HUF 2,570 million (91%) compared to the previous year. Gross profit totalled HUF 14,285 million, which means a 33% gross margin. General (SG&A) expenses amounted to HUF 8,240 million in 2023, which equals 19% of net sales. Material type expenditures increased by 28.8% (HUF 5,846 million) in 2023, due to the increased raw material prices and mediated services related to export projects. Personnel expenses totalled HUF 10,026 million, which means a 36.9% increase compared to the base period. Headcount of full time employees in ANY Security Printing Company Plc. was 715 people at the end of 2023, while it amounted to 672 persons at the end of 2022, which means a 44 person (6.51%) increase compared to the previous year. EBITDA amounted to HUF 7,726 million, which means an increase of HUF 3,408 million compared to 2022. According to EBITDA margin amounts to 17.85%. In 2023 dividends received from subsidiaries decrease by HUF 818 million. Corporate tax came to HUF 276 million in 2022, which HUF 262 million higher than last year. Profit after tax was HUF 4,275 million, which means an increase of HUF 1,803 million (73%) compared to 2022.

103 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Balance sheet analysis The Company had total assets of HUF 36,598 million at the end of 2023, which means an increase of 23% (HUF 6,834 million) compared to a year ago. This change is due to the increase of other current assets and prepayment, accounts receivables, inventories and deferred tax assets. Non-current assets totalled HUF 11,276 million at the end of 2023 which is lower than the prior year figure by HUF 647 million (5.4%). Current assets amounted to 25,323 million at the end of December 2023, an increase of HUF 7,480 million (41.9%) compared to the previous year. Shareholder’s equity was HUF 8,907 million, which increased by HUF 1,857 million. The company has HUF 6,285 million long term liabilities. Short term liabilities amounted to HUF 21,407 million which shows as increase of HUF 5,644 million mainly due to increase of other short term loans, other payables and accruals and trade accounts payables. Strategic plans of the Company ANY Security Printing Company’s strategy is focused on secure person and product identification and payment-related products. The Company’s activities are characterised by references such as the production of Hungarian electronic ID documents and the personalisation of biometric passports. As a result of our export activities, our products are well known in more than 50 countries. Its development is supported by its R&D activities and innovative in the Central and Eastern European and international markets. The Company’s employment policy Security Printing Company Plc. places high priority on keeping labour law, labour safety, employment, tax and social insurance regulations connected to working. The Company considers the employees’ continuous training and education as of strategic importance in order to ensure the renewal of professional knowledge within the Company and the adaptability of employees. Security Printing Company Plc. gives wide scale of social benefits to its employees, helping to create the balance between private life and the workplace. The principles of benefits and wages are set out in the Collective

104 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Agreement. Besides keeping the regulations, the Company is trying to create a workplace with proper working relations, taking the family obligations into consideration which increases the Company’s profitability on the long term as well. Risk management Foreign currency risk Among foreign currency transactions of the ANY Security Printing Company Plc EURO based transactions are the most important ones. Foreign currency liabilities mainly occur from raw material purchases, which are hedged by the receivables form the export sales in foreign currency as a natural hedge. The balance of foreign currency receivables and liabilities are almost the same, therefore the foreign currency risk of the Company is not significant. Interest rate risk Due to the debts in the ANY Security Printing Company Plc, potential interest rate changes would not influence significantly the amount of interests to be paid by the Company. Based on the balance of Credits of the Company, a potential interest rate increase of 100 basis points relevant to our credits would increase our interest expenses by approximately HUF 121,862 thousands in the year 2023. (This was HUF 64,149 thousands in the year 2022.) Liquidity risk The Company manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecasts and actual cash-flows and by matching the maturity profiles of financial assets and liabilities. Liquidity risk of the Company, due to the high balance of net working capital, is also low. Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting financial loss to the Company. The Company has adopted a policy of only dealing with creditworthy counterparties, and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from defaults. Trade receivables consist of a large number of costumers, spread across diverse industries and geographical areas. Ongoing credit evaluation is performed on the financial condition of accounts receivable. The financial discipline of the debtors of the ANY Security Printing Company Plc is really good, which is also represented by the low portion of cumulated provision on trade receivables compared to the gross amount of trade receivables, 0.2%. (This was 0% in 2022.) The more than 90 days overdue receivables out of total aged receivables of the Company is less than 0%.

105 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Supplementary information to the Business report of Security Printing Company Plc. Off balance sheet date events There were no significant event after year end date. Environment protection The company has ISO 14001:2015 Environmental Control System certificate audited by Det-Norske Veritas. The expiry date of the certification is January 11, 2025. The environmental certificate covers the following fields: printed products, security products, documents, development, production and personalization of plastic cards and bankcards. Research and development and production of document security and security materials. Chip embedding and encoding at smart cards. Electronic reprocessing and delivering of printed forms and data. Research and development of traditional/general and mobile IT solutions, operation and support of connected services. Electronic archiving of data, database management, setting up archives, storing of documents for fee. Dangerous waste is continuously eliminated after leaving the company sites. In 2023, 20,829 kg dangerous waste was transported and eliminated. Our Company has being awarded Green Printing House Award for thirteenth consecutive years this year. Research and development The company has two significant R&D areas: 1, R&D projects included in the activity of the Document Security Laboratory. The nanotechnology project has a key importance in this area. Using nanotechnology in security inks may contribute to drawing back forgeries and the fight against black economy. 2, The development of products has a significant role related to new tenders. The direct cost of basic research, applied research and experimental development incurred in the current year is HUF 110 million.

106 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Treasury shares in the year 2023: Table 2: Repurchased treasury shares Description Number of shares Nominal value (HUF thousands) Purchase value (HUF thousands) Opening balance January 1, 2023 448,842 43,987 455,048 Closing balance December 31, 2023 448,842 43,987 455,048 The Company’s share capital amounted to HUF 1,449,876 thousands on 31 December 2022 which consisted of 14,794,650 pieces of registered, dematerialized ordinary shares Series ‘A’ with a nominal value of HUF 98 each. Non-financial reporting Integrated management policy The long-term strategic objective of ANY Security Printing Company, one of the leading security printing companies of the Central and Eastern European region, is to provide special, high value added, original products for its business partners by applying modern information technology. Another strategic objective of the Company is to provide complete business solutions and innovative services on the market of security and traditional printing products. In order to achieve its strategic objectives, the Company operates its business processes safely, on a low risk level, in accordance with the relevant legal requirements and regulations. In order to achieve its objectives, ANY Security Printing Company has introduced an integrated management system in line with the ISO 9001, ISO 14001, ISO 27001, ISO 14298 standards, the NATOAQAP 2110 and MasterCard CQM normative requirements and the payment card production requirements of MasterCard and Visa payment systems (PCI CP). By operating and continuously developing the integrated management system, the Company ensures – the production and performance of products and services that fulfil the requirements and needs of the customers in every respect, – the improvement of business partner satisfaction and trust through quality, planning and implementation of technological processes and quality control, by applying the best technological solutions available, – product and production safety and high quality of the related physical and information security environment, – maintenance and development of an environmentally responsible operation, manifested in measures such as prevention of pollution, mitigation of environmental impacts, reasonable resource management, separate collection of waste, reduction and management of hazardous waste,

107 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu – sub-suppliers and business partners supporting performance that meet the quality, security and environmental requirements of both the Company and its customers, – reliable, suitably qualified professionals with constantly expanding knowledge, – balanced relationship and continuous dialogue with customers, authorities, the general public, partners and internal employees Code of Ethics of ANY Security Printing Company Code of Ethics of ANY Security Printing Company contains the ideas of the Company about the behaviour and processes in connection with corporate and business ethics, market competition and social environment. By publishing the Code of Ethics the Company wanted to provide an opportunity to both employees and to present and future shareholders to be familiar with the basis of the ANY Security Printing Company’s corporate culture. Employment management, social issues It is one of the strategic goals of the Company to adjust the corporate structure to the changing financial issues and to the growing market challenges. Human resources have key role in effective operation of the Company. It applies the highest level of prudence when looking for a new employee, while keeping the employees and ensuring their professional development are with high priority. Our inner policies ensure that the Company can operate with respect to the human rights.

108 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Based on the report on corporate governance the corporate management practice as follow at ANY Security Printing Company Plc. Description of governing bodies of the Company Operation of the Board of Directors The Company is managed by the Board of Directors consisting of 6 members. Members are elected by the General Meeting of Shareholders (GM) for a maximum 5 year term. Following the expiration of their mandate members can be re-elected. Members of the Board of Directors on 31 December 2023 (names of independent members are underlined and printed in italics): Name Mandate Dr. Ákos Erdős chairman 1 May 2028 Gábor Zsámboki vice-chairman 1 May 2028 Tamás Erdős member 1 May 2028 Erwin Fidelis Reisch member 1 May 2028 Robert Elton Brooker III. member 1 May 2028 Dr. Gábor Kepecs member 1 May 2028 The Board of Directors elects its chairman from among its members with a simple majority of votes. Those members who are not employees of the Company decide as a board over the assignment of the Chief Executive Officer. The President of the Board of Directors exercises the employer's rights over the Chief Executive Officer. The Board of Directors establishes its own Rules of Procedure in which it gives orders on the scope of competence and tasks among themselves. A meeting of the Board of Directors may be convened by the chairman or a member of the Board of Directors indicating the reason and purpose of the meeting. Minutes are kept of the meetings. Tasks and competence of the Board of Directors (a) Any of issues concerning the management and business operations of the Company, which do not fall within the General Meeting’s exclusive competence on the basis of the Statutes or provisions of the Civil Code. The Board of Directors is responsible for any of its decisions taken in the frame of the activities of the Company or in the frame of delegated competence and is entitled to place into its competence, decisions on issues, which do not fall within the scope of the exclusive competence of the General Meeting. (b) The Board of Directors shall present the report of the Company prepared in accordance with the Accounting Act and the proposal on the appropriation of after-tax profits and the report on corporate governance.

109 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu (c) The Board of Directors shall prepare a report on the management, the financial situation and the business policy of the Company and submit same to the annual ordinary General Meeting at least once every year, and to the Supervisory Board at least once every three months. (d) The members of the Board of Directors shall treat business secrets concerning the Company’s issues as confidential. Upon the request of the shareholders, the Board of Directors shall provide information on the affairs of the Company, and allow an inspection of its books and documents provided that business interest and business secret of the Company will not be infringed. In the event that the Board of Directors does not comply with such request, upon the request of the shareholder concerned, the Court of Registration will oblige the Company to provide information or to allow inspection. (e) The Board of Directors shall ensure that the books of the company, including accounting books and Register of Shareholders, are kept according to the applicable regulations. (f) The Board of Directors shall report to the Court of Registration in accordance with the laws and the Statutes and shall take measures on the necessary publications. (g) The Board of Directors shall convene the ordinary and the extraordinary General Meeting except the cases set out in the Civil Code. (h) The Board of Directors shall prepare and approve the proposals concerning issues in the competence of the General Meeting and present same to the General Meeting. (i) The Board of Directors shall decide with respect to the annual and mid-term business plan of the Company, the implementation of which belongs to the scope of competence of the operative management of the Company. (j) The Board of Directors shall determine the competence of the General Manager responsible for the operative management. The employer’s rights over the General Manager shall be exercised by the members of the Board of Directors who are not employed by the Company acting as a body, they shall decide on the appointment, dismissal and remuneration of the General Manager, whilst the Chairman of the Board of Directors shall exercise the employer’s rights himself/herself, in case of his/her incapacity, his/her deputy or a person appointed by the Board of Directors shall exercise such rights. (k) The Board of Directors may confer the right to sign on behalf of the Company to the employees of the Company. (l) The Board of Directors shall approve the Company's Organizational and Operational Regulations. (m) The Board of Directors shall issue and divide consolidated shares. (n) On the basis of the General Meeting's authorization, the Board of Directors shall provide for the purchase of treasury shares and shall decide on the sale of treasury shares owned by the Company.

110 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu (o) With the approval of the Supervisory Board granted in advance, the Board of Directors shall approve the interim balance sheet concerning the acquisition of treasury shares, payment of interim dividends and the increase of the share capital by its assets excessing the share capital. (p) The Board of Directors shall increase the share capital according to the Section 17.8 of the Statutes. (q) The Board of Directors shall decide on the payment of interim dividends with the approval of the Supervisory Board granted in advance. (r) The Board of Directors may set up committees, the members of which may be solely the members of the Board of Directors, and the Board of Directors can transfer a part of its competence to such committees, and the Board of Directors shall be also entitled to set up committees consisting of both the members of the Board of Directors and persons who are not members of the Board of Directors and provide such committees the appropriate authorization. (s) The Board of Directors may undertake financial obligations in the scope of ordinary business operations, the individual value of which exceeds 20% of the share capital (e.g.: guarantee, etc.). (t) The Board of Directors may undertake any transaction, financial obligation which are neither included in the annual business plan approved by the Board of Directors nor in the ordinary business operations, value of which exceeds 20% of the share capital of the Company; with respect to the threshold, the amount shall be calculated with the aggregated value of transactions concluded in one year (purchase, rental, leasing, sale, investment, sale of investment of assets, providing services which are outside of ordinary business operations, crediting, taking loans, etc.). (u) Concluding transactions between the Company and: (i) one of its shareholders holding at least ten per cent. of the voting rights or his/her close relative; or (ii) a person in which a shareholder holding at least ten per cent. of the voting rights or his/her close relative – directly or indirectly or based on an agreement – holds more than fifty per cent. of the voting rights or he/she is entitled to elect or withdraw the majority of its executive officers or its members of the Supervisory Board; (iii) a person which holds more than fifty per cent. of the voting rights – directly or indirectly or based on an agreement – in the shareholder holding at least ten per cent. of the voting rights of the Company or which is entitled to elect or withdraw the majority of the executive officers or members of the Supervisory Board of shareholder holding at least ten per cent. of the voting rights of the Company; (iv) a person in which the person set forth in point (iii) – directly or indirectly or based on an agreement – holds more than fifty per cent. of the voting rights or the majority of whose executive officers or members of the Supervisory Board may be elected or withdrawn by the person set forth in point (iii);

111 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu with the exception of transactions of ordinary value within the activities of the Company. The Board of Directors shall prepare a comprehensive annual report on transactions concluded with the persons mentioned above which also includes the transactions of ordinary value falling within the activities of the Company and it shall submit same to the Supervisory Board. (v) The members of the Board of Directors attend the General Meeting of the Company with a right of consultation and to make proposals. The Chairman of the Board of Directors or the appointed member thereof must attend the General Meeting and the meetings of the Supervisory Board to which he/she receives an invitation. The chairman of the Board of Directors convenes and conducts the meetings, appoints the keeper of the minutes from the meeting of the Board of Directors, orders voting and announces its results. The Board of Directors passes its resolutions with a simple majority of votes. Under extraordinary circumstances, when it is impossible to call for a meeting of the Board of Directors, the chairman of the Board of Directors shall order a written voting. The Rules of Procedure of the Board of Directors contains the applying rules and regulations. The Board of Directors held 6 meetings in 2022 with 6 persons present as an average.

112 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Division of responsibility and duties between the Board of Directors and the Chief Executive Officer / Management The operating activities of the Company are directed by the Chief Executive Officer. The Chief Executive Officer is personally liable for performing his/her duties within the framework defined by law, the Statutes, and in accordance with the decisions of the Board of Directors and the General Meeting. The Chief Executive Officer may delegate his authority to the Company's managers and employees in accordance with the Rules of Organization and Operation within the limits of the Company's internal regulations by means of defining job descriptions and with general or limited authorizations, but limitations on his scope of authority as a member of the Board of Directors shall have no effect with respect to third parties. The Chief Executive Officer is entitled to make decisions in all affairs not falling within the scope of authority of the General Meeting or the Board of Directors. The Chief Executive Officer concludes a labour contract with the Company, signed by the chairman of the Board of Directors. The Chief Executive Officer exercises employer's rights with respect to employees of the Company. In order to carry out the business of the Company, the Chief Executive Officer concludes contracts and represents the firm before third parties, authorities and courts. Competence and tasks of the Chief Executive Officer (a) The Chief Executive Officer shall decide with respect to all issues which do not fall within the exclusive competence of the General Meeting, the Board of Directors or the Chairman of the Board of Directors. (b) The Board of Directors may transfer any of its competence regarding the daily management to the Chief Executive Officer under the provisions and conditions established by it and the Board of Directors may withdraw or change the totality or a certain part of such competences from time to time, however, such transfer does not affect the liability of the Board of Directors. (c) The Chief Executive Officer shall conclude agreements for the purpose of performing the Company's tasks and represent the Company towards third parties, before courts and other authorities. (d) The Chief Executive Officer shall prepare the agenda of the General Meeting and the Board of Directors and he/she shall submit proposals concerning decisions. (e) The Chief Executive Officer shall execute passed resolutions and decisions, and he/she shall manage the performance of tasks within the scope of activities of the Company. (f) The Chief Executive Officer shall exercise employer’s rights over other employees of the Company. The Chief Executive Officer can delegate the exercise of employer’s rights over employees in accordance with the Organizational and Operational Regulations of the Company. (g) The Chief Executive Officer can transfer his/her competence to the executives and employees within the framework of the internal administration of the Company in accordance with the Organizational and Operational Regulations based on a general or an ad-hoc decision, by describing

114 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Members of the management on 31 December 2023: Gábor Zsámboki chief executive officer Dr. István Ignácz chief security officer Zoltán Fejes chief sales officer Gábor Péter chief IT officer Nikoletta Sajó chief operating officer Balázs Megyeri chief research and development officer Tamás Karakó chief financial officer Evaluation and remuneration of the management The Board of Directors is making a continuous assessment of the management’s activity, and makes an additional extensive performance evaluation once a year. The remuneration of managers (Chief Executive Officer) has an established system at the Company. On top of the base salary, managers are entitled to receive bonus if the development of the Company meets the long term targets and targets of the relevant business year. The bonus is linked to the fulfilment of planned sales revenues and planned earnings per share (EPS) and to the fulfilment of most important specific tasks set in advance for the business year. The Board of Directors is entitled to work out the detailed guidelines of the Management Share Option Programme according to the decision of the 2009 Annual General Meeting. The members of the management are entitled to the acquisition of the Company’s shares in a preferential way within the framework of this Programme. The Supervisory Board The Supervisory Board consists of seven members who are elected by the General Meeting for a maximum five-year term. One third of the members of the Supervisory Board is designated by the Factory Council, following a statement of opinion of the trade unions operating at the Company. The General Meeting is obliged to elect these employee members for the period unless statutory grounds for disqualification exist in respect of the nominees. The members of the Supervisory Board elect the chairman by a simple majority of votes at their first meeting. The Chairman convenes and conducts the meetings of the Supervisory Board, appoints the person keeping the minutes, orders the voting and announces its results. The meeting of the Supervisory Board may be convened by any member indicating the reason and purpose thereof if his/her request for convening the meeting has not been fulfilled by the chairman within 8 days.

115 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Tasks and competence of the Supervisory Board (a) The Supervisory Board may request information from the executive officers or employees in executive positions of the Company and may inspect the books and documents of the Company. (b) The Supervisory Board shall inspect all important business reports appearing in the agenda of the General Meeting and all other submissions concerning the issues falling within the exclusive competence of the General Meeting. (c) The General Meeting may pass resolutions on the report prepared in accordance with Accounting Act and on the appropriation of after-tax profits and on the report on corporate governance only after having the written report of the Supervisory Board. (d) Members of the Supervisory Board shall treat business secrets concerning the Company’s issues as confidential. (e) Members of the Supervisory Board shall take part at the General Meeting of the Company with a right of consultation. (f) If the Supervisory Board finds the activities of the management in violation of the laws, the Statutes or the resolutions of the General Meeting, or otherwise infringes the interests of the Company or its shareholders, the Supervisory Board shall convene an extraordinary General Meeting and shall make a proposal regarding its agenda. (g) The Supervisory Board must previously provide its consent to the interim balance sheet to be approved by the Board of Directors, concerning the acquisition of treasury shares, payment of interim dividends, increase of its share capital by its assets exceeding the share capital. The Supervisory Board defines its Rules of Procedure and submits them to the General Meeting for approval. Minutes are kept of the meetings of the Supervisory Board. Members of the SB on 31 December 2023 (names of independent members are underlined and printed in italics): Prof. Dr. István Stumpf chairman Dr. Istvánné Gömöri vice-chairman Ferenc Berkesi Dr. Imre Repa Katalin Hegedűs László Hanzsek Gábor Kun The Supervisory Board convened 4 times in 2023 and with an attendance of 6 members as an average.

116 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The Audit Committee The Audit Committee consists of three members elected by the General Meeting from the independent members of the Supervisory Board. Tasks and competence of the Audit Committee a) approval of the report prepared pursuant to the Accounting Act b) proposal on the person and remuneration of the auditor c) preparation of the contract with the auditor, signing of the contract on behalf of the Company which is authorized by the Statutes d) monitoring of enforcement of professional requirements and conflict-of-interest regulations towards the auditor, cooperation with the auditor, and – if necessary – proposal to the Board of Directors or the Supervisory Board on certain provisions e) evaluation of the operation of the financial reporting system and proposal on certain provisions, and f) assistance of the tasks of the Board of Directors and the Supervisory Board in controlling the financial reporting system properly. Members of the Audit Committee on 31 December 2023: Dr. Istvánné Gömöri chairwoman Ferenc Berkesi Dr. Imre Repa The Audit Committee convened 4 times in 2022 and full attendance was recorded at any meeting. The Company has no Nomination Committee and no Remuneration Committee, these functions are carried out by the independent members of the Board of Directors without formal setup as a committee.

117 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The Auditor The Auditor of the Company is elected following the recommendation of the Audit Committee for a maximum five-year period from among those internationally recognized auditing companies that have an office in Hungary. Tasks and competence of the auditor a) The Company shall have the auditor examine the authenticity and legal compliance of the report prepared in accordance with the Accounting Act. Without a statement of opinion by the auditor, the General Meeting may not decide on the report prepared in accordance with the Accounting Act. (b) The auditor shall examine all substantial business reports proposed to the General Meeting from the aspect of whether such reports contain true data and comply with all legal regulations. (c) The auditor may inspect the books of the Company, may request information from the members of the Board of Directors and the Supervisory Board and the employees of the Company and may examine the bank account, the petty cash, the stocks of securities and goods and the agreements of the Company. (d) The auditor shall treat all business secrets related to the operation of the Company as confidential. (e) The auditor shall participate at the General Meeting but his/her absence does not prevent the holding of the meeting. (f) If it is required, the auditor may be invited to attend the meeting of the Board of Directors with a right of consultation, or the auditor himself may initiate his/her attendance at the meetings. In this latter case, the request of the auditor may be refused only in exceptionally justified cases. (g) The auditor may attend the meeting of the Supervisory Board with a right of consultation, Upon the invitation of the Supervisory Board, the auditor is required to attend the meeting of the Supervisory Board. The Supervisory Board shall put on the agenda the issues proposed for consideration by the auditor. (h) If the auditor ascertains or otherwise learns that a considerable decrease in assets of the Company is probable, or perceives any other issue which entails the liability of the members of the Board of Directors or the Supervisory Board as set forth in the Civil Code, he/she shall request that the General Meeting be convened. If the General Meeting is not convened, or if it fails to render the resolutions required by laws, the auditor shall inform the Court of Registration exercising legal supervision. The Auditor of the Company has not carried out any activities which are not related to auditing.

118 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu Disclosure policy of the Company The Company’s disclosures are managed in compliance with the rules of the Budapest Stock Exchange. In quarterly reports, annual reports the Company publishes results, and in form of extraordinary reports makes all information public that are occurring in the operations with direct or indirect relevance to the share price or information that is necessary to the most important investment decisions of market participants. The Company participates regularly in the forums of investor coverage by way of road- shows, conferences. In addition, it keeps contact with investors continuously and is available for investors in answering their questions. The Company’s guidelines regarding insider trading ANY Security Printing Company Plc has created a regulation compulsory for all of its subsidiaries and joint ventures to execute the Capital Market Act so that the prohibition of insider trading is effective. The regulation states that it is prohibited to make trades for securities and stock exchange products concerned by the insider information using insider information, or to give a commission for such trade and to pass on the insider information to another person with the goal of trading. Based on the law’s use of terms and phrases, the Company’s regulation defines the scope of insider information and insider persons. The members of the Board of Directors, the Supervisory Board of ANY Security Printing Company Plc, its senior officers, and its employees involved in balance sheet preparation are not allowed to buy or sell shares issued by the Company in the periods defined by law, that is the period between the balance sheet date and the release date of the an annual report (in the fifteen days preceding the release date of the interim report). The insider person must publish the transaction and announce it to the Hungarian National Bank in 2 days after the transaction. In case of the Board of Directors, the Supervisory Board and senior officers, ANY Security Printing Company Plc meets these requirements based on the statement of those obliged for the announcement. Exercising shareholder rights and presentation of rules on the conducting of the general meeting The share capital of the Company consists of 14,794,650 pieces of dematerialised ordinary shares with a par value of HUF 98 each. Each shareholder who owns Series ‘A’ shares has one voting right per share at the General Meeting. The Board of Directors of the Company or its proxy assigned according to the rules of the law on capital market keeps a share ledger containing at least the following information: - shareholder's, nominee's name (company); - shareholder's, nominee's address (headquarters); - number of shares, interim shares of shareholder (shareholder's stake) as per type and series of shares.

119 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu The Register of Shareholders is accessible to anyone for inspection. Change in ownership is settled by the securities account keeper who simultaneously notifies the Board of Directors, or an entrusted organisation to register the shareholder in the Register of Shareholders, unless otherwise provided by the shareholder. A shareholder whose name does not appear in the Register of Shareholders may not exercise shareholder's rights. The supreme organ of the Company is the General Meeting consisting of all the shareholders. Invitations to the General Meeting are publicly announced in the same manner as required for announcements of the Company 30 days prior to the planned General Meeting by the Board of Directors. Separate notification of the General Meeting is sent to the members of the Board of Directors and the Supervisory Board, as well as to the auditor of the Company. All invitations to, and announcements of, the General Meeting should indicate the name and headquarters of the Company, the venue and date of the General Meeting, its agenda, the conditions of exercising voting rights, the venue and the date of the reconvened meeting if the General Meeting fails to achieve a quorum. The General Meeting has a quorum if more than half of the shareholders entitled to vote are either present in person or represented by proxy. Authorization for such representation is included in a notarial document or a private document of full force which is presented not later than at the beginning of the General Meeting to the person keeping the minutes at the place and date indicated in the invitation to the General Meeting. Authorization for representation is valid for one General Meeting, including the General Meeting reconvened due to failure to achieve a quorum. In case the General Meeting fails to achieve a quorum, the General Meeting has to be reconvened. Such a reconvened General Meeting has a quorum with respect to the issues included in the agenda of the original General Meeting irrespective of the number of shareholders present. At least 10 days may pass between the dates of the original and reconvened General Meeting. Shareholders may exercise their shareholders rights personally or through representatives. a, In case of personal attendance, shareholders must prove their identity with an ID card while their ownership is certified by their certificates of ownership of the shares. The shareholder registered in the register of shareholders who does not bring a certificate of ownership of the shares, may participate at the General Meeting but cannot exercise his/her voting right and cannot make proposals. b, In case of a mandate, authorizations shall be submitted to the Company in the form of a notarial document or private document representing conclusive evidence. The authorisation shall be given to the representative of the Board of Directors before the General Meeting. As for certificate of ownership, Section a, is governing.

120 ANY SECURITY PRINTING COMPANY PLC. SEPARATE BUSINESS REPORT FOR THE YEAR ENDED DECEMBER 31, 2023 ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu c, The securities account manager included in the Register of Shareholders as a shareholder delegate shall act as specified in the Capital Market Act in the representation of the shareholder. Shareholders may exercise their shareholders rights if the shareholder or the representative is registered in the Register of Shareholders before the date of the General Meeting. The securities account managers shall provide for the registration of the shareholder in the Register of Shareholders based on the assignment of the shareholder. Securities account managers shall give information to the shareholders on the deadline of executing the assignments of registry in the Register of Shareholders. The Company does not accept responsibility for execution of assignments given to securities account managers and for the consequences of their failures. The Chairman of the Board of Directors, or if he/she is unable to be present, the vice-Chairman of the Board of Directors, or if he/she is also unable to be present, the person appointed by the Board of Directors prior to the General Meeting shall chair the General Meeting. The appointment of the Chairman of the General Meeting shall be effectuated prior to the discussion on the agenda issues, and as long as same does not take place, the General Meeting cannot render resolutions on the merits of the agenda issues. The chairman of the General Meeting appoints the person keeping the minutes, conducts the meeting on the basis of the agenda, orders voting and announces results of voting and the resolutions of the General Meeting. In accordance with the provisions of the Company Act, minutes are kept of the General Meeting. In the above description ANY Security Printing Company Plc is providing comprehensive overview of corporate processes and practices. Detailed rules to any function summarized in this report can be found in the Statutes, freely available on the company website (www.any.hu). Budapest, 8 th March, 2024 …………………………………………………… Chief Executive Officer

121 STATEMENT OF RESPONSIBILITY ANY BIZTONSÁGI NYOMDA NYRT. 1102 Budapest, Halom utca 5. | 1475 Budapest. Pf.: 116 +36 1 431 1200 | info@any.hu | www.any.hu STATEMENT OF RESPONSIBILITY Gábor Zsámboki, as the CEO of ANY Security Printing Company Plc., I hereby declare that the consolidated annual report and the separate annual report based on the applicable accounting rules and on our best knowledge give a true and fair view about the assets, liabilities, financial position, profit and loss of the issuer and the legal entities involved into the consolidation, furthermore the consolidated management report and the separate management report give a true and fair view about the position, development, and achievement of the issuer and the legal entities involved into the consolidation while reviewing the main risks and uncertainty factors. Budapest, 8 th March 2024 ............................................................................ Chief Executive Officer

Hungary	25,182,912	27,095,453
Africa	13,116,997	2,894,648
Romania	9,723,433	10,369,121
Iraq	2,528,120	531
Germany	2,236,590	410,551
Turkey	743,156	532,657
Austria	421,463	279,714
Slovakia	413,118	448,457
Moldova	279,407	165,207
Poland	166,032	129,547
Other European countries	334,026	689,991
Other countries of the world	330,015	164,053
Total:	55,475,269	43,179,930