Supplementary Information

Independent Limited Assurance Statement to Almarai on selection of sustainability metrics within their Integrated Annual Report 2025

To the Management of Almarai Company, Saudi Arabia

Introduction

Intertek Saudi Arabia Ltd. ("Intertek") was engaged by Almarai Company (“Almarai”) to provide an independent limited assurance on the selection of consolidated environmental, social and General disclosures listed in the scope (‘the selected disclosures’) presented in the Integrated Annual Report for 2025 ('the Report'). In preparing and presenting the selected disclosures, Almarai applied the 2021 Global Reporting Initiative Standards (“GRI Standards”). The assurance was performed in accordance with the requirements of International Federation of Accountants' (IFAC) International Standard on Assurance Engagement (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Objective

The objectives of this limited assurance exercise were, by review of objective evidence, to confirm whether any evidence existed that the selected disclosures, as declared in the Report, were not accurate, complete, consistent, transparent, and free of material error or omission in accordance with the criteria outlined below.

Intended Users

This Assurance Statement is intended to be a part of the Integrated Annual Report for 2025.

Responsibilities

The management of Almarai is solely responsible for data collection, preparation and presentation of the selected disclosures aligned with selected criteria for reporting. Management is also responsible for the design, implementation, and maintenance of internal controls relevant to the preparation of the Report so that it is free from material misstatement, whether due to fraud or error.

Intertek’s responsibility, as agreed with the management of Almarai, is to provide assurance and express an opinion in the Assurance Statement based on our verification following the assurance scope and criteria given below. Intertek does not accept or assume any responsibility for any other purpose or to any other person or organization. This document represents Intertek’s independent and balanced opinion on the content and accuracy of the information and data held within the report.

Assurance Scope

The Assurance has been provided for selected sustainability performance disclosures presented by Almarai in the Report. The reporting boundary included data and information for the period 1st January 2025 to 31st December 2025 for the operations in Gulf Cooperation Council, (which includes Saudi Arabia, United Arab Emirates, Oman, Bahrain and Kuwait), Jordan, Egypt, Argentina, and United States of America.

Our scope of assurance included verification of data and information on the selected disclosures reported as summarized in the table below:

Topic Specific Disclosures

Assurance Criteria

Intertek conducted the assurance work in accordance with the requirements of 'Limited Assurance' procedures as per the following standards:

• International Standard on Assurance Engagements (ISAE) 3000 (revised) for ‘Assurance Engagements other than Audits or Reviews of Historical Financial Information’.

A limited assurance engagement comprises of limited depth of evidence gathering including inquiry and analytical procedures and limited sampling as per professional judgement of assurance provider.

A materiality level of 10% was applied. Assessment of compliance and materiality was undertaken against the stated calculation methodology and criteria.

Methodology

Intertek performed assurance work using a risk-based approach to obtain the information, explanations and evidence that was considered necessary to provide a limited level of assurance. The assurance was conducted by desk review with regard to the reporting and supporting records for the fiscal year 2025. Data and information supporting the Statement were historical in nature and proven by evidence. Our assurance task was planned and carried out during December 2025 to March 2026. The assessment included the following:

• Reviewed the processes and systems used to gather and consolidate data.
• Examined and reviewed documents, data, and other information made available digitally.
• Conducted virtual interviews with key personnel responsible for data management and consolidation.
• Assessed the appropriateness of various assumptions, estimations, and thresholds used by Almarai for data analysis.
• Reviewed documentation related to materiality assessment process to understand the information sources used by management and evaluate whether the process aligns with reporting requirements
• Reviewed sustainability disclosures on a sample basis for the reporting period of 1st January 2025 to 31st December 2025. This review was carried out remotely through virtual interactions and screen sharing tools.

This limited assurance engagement focused on aggregated data and processes at the corporate level rather than physically checking source data at individual sites.

Conclusions

Intertek reviewed the selected disclosures provided by Almarai in the Integrated Annual Report 2025 for the reporting period from 1st January 2025 to 31st December 2025. Based on the procedures performed and the evidence obtained, Intertek concludes with limited assurance that nothing has come to our attention that causes us to believe that the selected disclosures presented in Almarai’s Integrated Annual Report 2025, are not fairly stated, in all material aspects, based on the reporting criteria.

Intertek’s Competence and Independence

Intertek is a global provider of assurance services with a presence in more than 100 countries employing approximately 44,000 people. The Intertek assurance team included competent sustainability assurance professionals, who were not involved in the collection and collation of any data except for this Assurance Opinion. Intertek maintains complete impartiality towards any people interviewed.

For Intertek

Myvizhi Somasundaram, Verifier
Technical Manager Climate Change & Sustainability

Elizabeth Mielbrecht, Reviewer
Project Director

03^rd March 2026

No member of the verification team (stated above) has a business relationship with Almarai Company, its Directors or Managers beyond that is required of this assignment. No form of bribe has been accepted before, throughout and after performing the verification. The verification team has not been intimidated to agree to do this work, change and/or alter the results of the verification. The verification team has not participated in any form of nepotism, self-dealing and/or tampering. If any concerns or conflicts were identified, appropriate mitigation measures were put in place, documented and presented with the final report. The process followed during the verification is based on the principles of impartiality, evidence, fair presentation and documentation. The documentation received and reviewed supports the conclusion reached and stated in this opinion.