Fluidra S A : Semestral Financial Report 1st Half 2023

FLUIDRA, S.A.

AND SUBSIDIARIES

Condensed Consolidated Interim Financial Statements prepared in accordance with International Financial Reporting Standards as adopted by the European Union

30 June 2023

(Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)

Fluidra, S.A. and Subsidiaries

Condensed Consolidated Interim Financial Statements

30 June 2023 and 2022

(Expressed in thousands of euros)

• Consolidated Financial Statements
• • Consolidated Statements of Financial Position
  • Consolidated Income Statements
  • Consolidated Statements of Comprehensive Income
  • Consolidated Statements of Changes in Equity
  • Consolidated Cash Flow Statements
• Notes

• 1. Nature, principal activities and companies composing the Group
  2. Basis of presentation
  3. Relevant accounting principles applied
  4. Segment reporting
  5. Seasonal transactions
  6. Business combinations and sales of Group companies
  7. Property, plant and equipment and Other intangible assets
  8. Goodwill
  9. Current and non-current financial assets
  10. Derivative financial instruments
  11. Non-currentassets held for sale and liabilities relating to non-current assets held for sale and discontinued operations
  12. Equity
  13. Earnings per share
  14. Provisions
  15. Bank borrowings and other marketable securities
  16. Risk management policy
  17. Changes in inventories of finished goods and work in progress and raw material supplies
  18. Sales of goods and finished products
  19. Income from the rendering of services
  20. Personnel expenses
  21. Other operating expenses
  22. Finance income and cost
  23. Deferred taxes and Income tax
  24. Related party balances and transactions
  25. Other commitments and contingencies
  26. EBITDA
  27. Subsequent events
• Consolidated Directors' Report
• Appendices