Valsoia S p A : Condensed Interim Financial Statements at June 30, 2023

CONDENSED INTERIM FINANCIAL STATEMENTS AT JUNE 30, 2023

Contributing to people's wellbeing by helping them make informed food choices. Promoting awareness of the health benefits of plant-based foods. Spreading knowledge of healthy eating responsibly and with passion.

That's Valsoia. And that's the mission expressed in our logo with the Italian for 'goodness and health' - "bontà e salute".

A mission everyone can experience in all our deliciously healthy products.

It's this commitment to pleasure and health that has made the Valsoia brands some of Italy's leading and best-loved household names, thanks to the quality of our products and constant research and innovation.

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* Brand in exclusive distribution in the Italian territory

News:

SANTA ROSA ZERO

From Santa Rosa experience, the new line: ZERO.

A proposal for low-calorie jams,

source of fiber and no added sugar.

The range consists of 4 flavors, from classic strawberry and apricot to delicious figs and red fruits.

CONTENTS

1. GENERAL INFORMATION

5

Corporate offices and positions

Corporate data and Group structure

2. INTERIM MANAGEMENT REPORT

8

Key financial highlights

Main events for the period and business performance

Analysis of the statement of financial position

Main risks and uncertainties to which the Company is exposed

Significant events after the interim period and business outlook

Other information

Notes

3. CONDENSED FINANCIAL STATEMENTS

21

Statement of financial position

Income Statement

Statement of comprehensive income

Statement of cash flows

Statement of changes in equity

Notes to the financial statements

4. STATEMENT PURSUANT TO ART. 154 BIS
OF ITALIAN LEGISLATIVE DECREE NO. 58/98	61
5. INDEPENDENT AUDITORS REPORT	63

1 /	GENERAL INFORMATION

CONDENSED INTERIM FINANCIAL

STATEMENTS AT JUNE 30, 2023