Public Joint Stock Rosinter Restaurants : 4/28/2022 2021 Audited Financial Statement

PJSC Rosinter Restaurants Holding

Consolidated financial statements prepared in accordance with IFRS

For the year ended December 31, 2021

PJSC Rosinter Restaurants Holding Consolidated financial statements

For the year ended December 31, 2021

TABLE OF CONTENTS

Statement of Management's Responsibilities

Independent Auditor's Report

Consolidated Financial Statements

Consolidated Statement of Financial Position .................................................................................................. 10

Consolidated Statement of Profit or Loss ......................................................................................................... 11

Consolidated Statement of Other Comprehensive Income .............................................................................. 12

Consolidated Statement of Cash Flows ............................................................................................................ 13

Consolidated Statement of Changes in Equity ................................................................................................. 15

Notes to Consolidated Financial Statements ................................................................................................... 16

PJSC Rosinter Restaurants Holding

Statement of management's responsibilities for the preparation and approval of consolidated financial statements for the year ended December 31, 2021

Management is responsible for the preparation of the consolidated financial statements that present fairly the financial position of PJSC Rosinter Restaurants Holding and its subsidiaries (hereinafter, the "Group") as of December 31, 2021, and the results of its operations, cash flows and changes in equity for 2021, in compliance with International Financial Reporting Standards ("IFRS").

In preparing the consolidated financial statements, management is responsible for:

• • Properly selecting and applying accounting policies;

• • Presenting information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information;

• • Providing additional disclosures when compliance with the specific requirements in IFRSs are insufficient to enable users to understand the impact of particular transactions, other events and conditions on the Group's consolidated financial position and financial performance;

• • Making an assessment of the Group's ability to continue as a going concern.

Management is also responsible for:

• • Designing, implementing and maintaining an effective and sound system of internal controls, throughout the Group;

• • Maintaining adequate accounting records that are sufficient to show and explain the Group's transactions and disclose with reasonable accuracy at any time the consolidated financial position of the Group, and which enable them to ensure that the consolidated financial statements of the Group comply with IFRS;

• • Maintaining statutory accounting records in compliance with Russian legislation and accounting standards;

• • Taking such steps as are reasonably available to them to safeguard the assets of the Group; and

• • Preventing and detecting fraud and other irregularities.

The consolidated financial statements of the Group for the year ended December 31, 2021 were approved by the President and CEO of PJSC Rosinter Restaurants Holding on April 28, 2022.