Auditor's statement on the corporate governance report

To the Annual General Meeting of Rugvista Group AB (publ), reg. no 559037-7882

Assignment and division of responsibilities

The Board of Directors is responsible for the corporate governance report for the year 2025, which can be found on pages 41-51 and for ensuring that it has been prepared in accordance with the Annual Accounts Act.

The focus and scope of the review

Our examination has been carried out in accordance with the Swedish Institute of Authorized Public Accountants' (FAR) recommendation RevR 16 The auditor's examination of the corporate governance report. This means that our examination of the corporate governance report has a different focus and a significantly smaller scope compared to the focus and scope of an audit in accordance with International Standards on Auditing and generally accepted auditing standards in Sweden. We believe that this examination provides us with sufficient basis for our statements.

Statement

A corporate governance report has been prepared. Information in accordance with Chapter 6, Section 6, second paragraph, points 2-6 of the Annual Accounts Act and Chapter 7, Section 31, second paragraph of the same Act is consistent with the annual report and the consolidated accounts and is in accordance with the Annual Accounts Act.

Malmö on April 14, 2026
Ernst & Young AB

HANNA FEHLAND

Authorized Public Accountant