Fluidra S A : 2023 Report by the Audit Committee on the independence of the external auditor

REPORT OF THE AUDIT COMMITTEE ON THE INDEPENDENCE OF THE

AUDITOR AND ON ADDITIONAL SERVICES

1. Introduction
   In compliance with the provisions of article 529 quaterdecies 4(f) of the consolidated text of the Spanish Corporate Enterprises Act [Ley de Sociedades de Capital] approved by Spanish Royal Legislative Decree 1/2010, of 2 July (in the version approved in Spanish Law 31/2014, of 3 December) and pursuant to article 13 of the Regulations of the Board of Directors of Fluidra, S.A. (the "Company"), the Audit Committee (the "Committee") must issue a report each year before the audit report is issued expressing an opinion on the independence of the auditors or audit firms, with the obligation to issue an opinion in any event on the provision of additional services.
   This report satisfies that obligation.
2. Basis for the report
   The Audit Committee has based this report on the following background facts and information:
3. 1. To ensure the independence of the external auditor, the Committee supervised the Company and the external auditor throughout 2023 to ensure that they complied with the current regulations on providing additional services. This exercise included pre-approval of all the work performed by the auditors and subsequent formal approval in the Audit Committee.
   2. To satisfy its specific obligations, the Committee asked the auditor for information on any issues that it believes might endanger its independence, on the work it has performed for the Company in addition to its specific auditing work, and on the total amount of its fees for all charges, including for these additional services, and for information on the procedures, systems and mechanisms that the auditors use to guarantee compliance with regulations in this regard, with the information referring in all cases to both the audit firm itself and to the various individual employees who are on its staff, in order to assess the auditor's independence.
   3. The external auditor appeared at the Committee's meeting of 15 March
      2024 to:
   4. • present the conclusions from the work performed on the audited financial statements and the auditor's opinion on the Fluidra Group's individual and consolidated financial statements at 31 December 2023;
      • provide the Committee a breakdown of the agreed work, confirming that no work has been performed aside from the audit itself and the

Fluidra-Informe Independencia auditor 2023 ENG

Dear Sirs/ Madam,

In connection with the audit of the separate and consolidated financial statements of Fluidra, S.A. (hereinafter the Company) for the year ended December 31, 2023, and in compliance with Technical Auditing Standard 260 (NIA-ES 260) (Revised) "Communication with those in charge of Corporate Governance" for auditors of public interest entities (PIEs), as defined in section 4, article 529 quaterdecies of the consolidated text of the Corporate Enterprises Act, enacted by Royal Decree Law 1/2010 of July 2 (amended by final provision four of Audit Law 22/2015 of July 20), on the responsibilities of the Audit Committee, we inform you of the following:

1. The audit engagement team, the auditor or audit firm and, where appropriate, other people who are part of the audit firm or, when applicable, other network firms, including the applicable extensions, have met the applicable independence requirements in accordance with Audit Law 22/2015 of July 20 and Regulation (EU) No 537/2014 of April 16.
2. The fees by concept charged to the Company and companies related to it through a relationship of control over the period covered by the financial statements for the audit and non-audit services provided by Ernst & Young, S.L. and other network firms, so that you can evaluate them within the framework of our independence, are as follows:

1. Fees corresponding to services related to the audit of the standalone and consolidated financial statements of Fluidra, S.A.
2. Mainly includes services related to the report on the review and evaluation of the content disclosed in caption F of Fluidra's Annual Corporate Governance Report (SCIIF), procedures in relation to the verification of the Non-Financial Information Statement and the report on limited review on the Interim Condensed Consolidated Financial Statements and Interim Consolidated Management Report for the six-month period ended June 30, 2023
3. Mainly includes services on the "Declaración Annual de Envases", agreed-upon procedures on the information prepared by the Group in regard with the calculation of a royalty.

Domicilio Social: Calle de Raimundo Fernández Villaverde, 65. 28003 Madrid - Inscrita en el Registro Mercantil de Madrid, tomo 9.364 general, 8.130 de la sección 3ª del Libro de Sociedades, folio 68, hoja nº 87.690-1, inscripción 1ª. C.I.F. B-78970506.

A member firm of Ernst & Young Global Limited.