Logista encourages a continued, open and transparent dialogue with all of its stakeholders and society as a whole.

As such, it maintains two-way channels of communication and dialogue with all stakeholders in order to take account of both their financial and their non-financial (environmental, social and corporate governance related matters) needs and expectations.

To ensure dialogue is open and ongoing, Logista has established specific communication channels tailored to the characteristics of each stakeholder, although it also has common communication channels for all of them, for example the Company’s corporate website (www.logista.com) and the company reports it publishes each year.

Information is mostly shared or published through the following channels:

Spanish Securities Markets Commission (CNMV)

Corporate website

Other means of communication, for example, via the email address used by analysts and investors (investor.relations@logista.com)

Logista’s investor relations department and corporate communications management team

Compañía de Distribución Integral Logista Holdings, S.A.

• Compañía de Distribución Integral Logista S.A.U. (100%)

- Logista Strator, S.L.U. (100%)

• Logista Pharma, S.A.U. (100%)

- Be to Be Pharma, S.L.U (100%)

• Logista Pharma Canarias, S.A.U (100%)

• Dronas 2020, S.L.U. (100%)

• Logista-Dis, S.A.U. (100%)

• Logista Libros, S.L. (50%)

• La Mancha 2000, S.A.U. (100%)

• Logesta Gestión de Transporte, S.A.U. (100%)

- Logesta Italia, SRL (100%)

- Logesta France,SARL (50%)

- Logesta Deutschland Gmbh (100%)

- Logesta Lusa, Lda. (51%)

- Logesta Polska, sp. z o.o. (51%)

• Compañía de Distribución Integral de Publicaciones Logista, S.L.U. (100%)

- Logista Regional de Publicaciones, S.A.U. (100%)

- Distribuidora Valenciana de Ediciones, S.A. (50%)

- Distribuidora de Publicaciones del Sur, S.L. (50%)

- Distribuidora de Aragón, S.L. (5%)

- Sociedad Anónima Distribuidora de Ediciones (70%)

- Publicaciones y Libros, S.A.U. (100%)

- Distribución de Publicaciones Siglo XXI Guadalajara, S.L. (80%)

• Logista Payments, S.L.U. (100%)

• Logista France Holding S.A. (100%)

- Logista Promotion et Transport SAS (100%)

- Logesta France, SARL (50%)

• Logista France SAS (100%)

- Societé Allumetiére Francaise SAS (100%)

• Logista Italia, S.p.A. (100%)

- Terzia, S.p.A. (100%)

• CDIL Companhia de Distribuiçao Integral Logista Portugal, S.A. (100%)

- Midsid Sociedad Portuguesa de Distribuiçâo, S.A. (100%)

- LTTP - Logista Transportes Transitários e Pharma, Unipessoal, Lda. (100%)

- Logesta Lusa, Lda. (49%)

• Logesta Polska sp. z o.o (49%)

• Compañía de Distribución Integral Logista Polska, sp. z o.o (100%)

• Logista Transport Europe B.V. (100%)

- Speedlink Worldwide Express BV (70%)

- 24 Hours BV (70%)

- German-Ex BV (70%)

Set out below are the calculations for the eligibility KPIs based on Annex I to Delegated Regulation 2021/2178 of 6 July 2021, which specifies the calculation approach.

Revenue KPI

Delegated Regulation 2021/2178 defines this KPI as the ratio of revenues from eligible activities to total revenues at the group level. These are revenues recognised in accordance with International Accounting Standard (IAS) 1, paragraph 82.a), as adopted by Commission Regulation (EC) No 1126/2008.

The numerator for this KPI was calculated taking into consideration eligible revenue-generating activities. In view of the group’s business model, the Company only identified as an eligible activity: “6.6. Road freight transport services”, i.e. freight transport services categorised as under operational control and thus eligible.

Revenues from such activities (activity 6.6. according to the Taxonomy) amount to €9.5M.

The KPI denominator is include on the notes to Logista’s consolidated financial statements for the financial year ended 30 September 2022 (see the income statement line “Net turnover”).

Logista plays an important role as a wholesaler of tobacconists and other local retail establishments, which means that a large part of our turnover comes from the sale of the products we supply to our channels. This particularity of our business model explains the amount of eligibility reported.

CapEx KPI

The CapEx KPI is defined as the ratio of CapEx associated with eligible activities to total CapEx at the group level. Total CapEx covers asset additions before depreciation, amortisation, restatements and impairment losses (excluding fair value changes). The types of asset additions to be recognised, in accordance with the Taxonomy legislation, are defined by the following accounting standards:

IAS 16 Property, Plant and Equipment, paragraph 73, letter e), indents i) and iii);

IAS 38 Intangible Assets, paragraph 118, letter e), indent i);

IAS 40 Investment Property, paragraph 76, letters a) and b), (for the fair value model);

IAS 40 Investment Property, paragraph 79, letter d), indents i) e ii), (for the cost model);

IAS 41 Agriculture, paragraph 50, letters b) and e);

IFRS 16 Leases, paragraphs 53 letter h).

In Logista’s case, only asset additions associated with property, plant and equipment (IAS 16), intangible assets (IAS 38) and right-of-use assets under long-term leases (IFRS 16) were identified. These three types of assets were therefore included in the calculation of both the numerator and the denominator of the CapEx KPI.

The KPI numerator was therefore calculated based on these types of asset additions (mentioned in the previous paragraph) relating to the identified set of eligible activities. The total of this numerator amounts to €10.4 million.

The KPI denominator is directly linked to the Logista group’s consolidated financial statements for the financial year ended 30 September 2022 and is the sum of the costs reflected under “additions or charges” associated with the following headings: “Property, plant and equipment” (see the table for 2022 in Note 6.1, “Rights of use” (see the table for 2022 in Note 6.2 and “Other intangible assets” (see the table for 2022 in Note 8).

In relation to these results, it should also be noted that most of Logista’s eligible CapEx comes from activities: 7.2 Renovation of existing properties and 6.6 Road freight transport services.

OpEx KPI

Finally, the Taxonomy regulation defines the eligibility indicator KPI associated with total expenditure (OpEx) as the ratio between the operating expenditure defined by the Taxonomy (referred to below as: “Taxonomy OpEx”) associated with eligible activities and total expenditure.

According to applicable legislation (Annex I to Delegated Regulation 2021/2178), Taxonomy OpEx is limited to non-capitalised operating expenses relating to research and development, building renovation measures, short-term leases, repairs and maintenance, and other direct expenditure incurred in the daily maintenance of property, plant and equipment by the company or a subcontracted third party, which must be necessary to allow the continued, efficient use of the assets.

In view of the group’s business model and based on the provisions of paragraph 1.1.3.2 of Annex I to Delegated Regulation 2021/2178 of 6 July 2021, the Logista group reports this eligibility KPI as immaterial.

To support non-materiality, the Company calculated the ratio of the “Taxonomy OpEx” to the group’s total costs. This ratio is well below the Company’s materiality threshold of 5%. Specifically, only 0.2% of the Company’s total costs meet the Taxonomy OpEx definition, as shown in the table below.

The result obtained is consistent with the type of total costs incurred by the Company and, in particular, with the relevance of procurement expenditure compared to other operating expenses, due to the business model of Logista, which plays an important role as a wholesaler of tobacconists and other local establishments, which implies that supplies are a necessary expense for the development of its activity.

Consequently, and considering the provisions of paragraph 1.1.3.2 of Annex I to Delegated Regulation of 6 July 2021, the Company reports the numerator of the OpEx KPI to be zero.