Christian Dior : Statutory auditors’ report on the authorization to grant existing or newly issued bonus shares

Statutory auditors' report on the authorization to grant existing or newly issued bonus shares

Combined Shareholders' Meeting of April 18, 2024- Resolution 26

To the Shareholders' Meeting of Christian Dior SE,

In our capacity as Statutory Auditors of your Company, and pursuant to the engagement provided for in Article L.225-197-1 of the French Commercial Code (Code de commerce), we hereby report to you on the proposed authorization to grant existing or newly issued bonus shares to employees and/or senior executive officers of your Company or related entities within the meaning of Article L.225-197-2 of the French Commercial Code, or to certain categories thereof, a transaction on which you are asked to vote.

The total number of shares that may be granted under this authorization may not exceed 1% of your Company's share capital as of the date of this Shareholders' Meeting, it being specified that the amount of the capital increase will be offset against the overall amount of 120 million euros set forth in the twenty-seventh resolution passed by this Meeting.

Based on its report, your Board of Directors recommends that you authorize it, for a twenty-six months period from the date of this Shareholders' Meeting, to grant existing or newly issued bonus shares.

It is the responsibility of the Board of Directors to prepare a report on this transaction, with which it wishes to be authorized to proceed. Our responsibility is to report to you any observations we have on the information provided to you concerning the proposed transaction.

We performed those procedures which we deemed necessary in compliance with professional guidance issued by the French National Institute of Statutory Auditors (Compagnie nationale des commissaires aux comptes) relating to this engagement. These procedures consisted in verifying, in particular, that the proposed terms and conditions, as presented in the Board of Directors' report, are in compliance with the law.

We have no matters to report as to the information provided in the Board of Directors' report on the proposed authorization to grant bonus shares.

The Statutory Auditors,

Courbevoie and Paris-La Défense, February 29, 2024

French original signed by

MAZARS

ERNST & YOUNG et AutresIsabelle Sapet

Guillaume Machin

Guillaume Troussicot