The auditor's statement regarding the statutory sustainability report

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

Assignment and division of responsibilities

The Board of Directors is responsible for the sustainability report for the year 2025 on pages 15–39 and for ensuring that it has been prepared in accordance with the Annual Accounts Act in its version applicable prior to 1 July 2024.

Scope and focus of the examination

Our examination has been conducted in accordance with FAR’s recommendation RevR 12, The auditor’s opinion on the statutory sustainability report. This means that our examination of the sustainability report has a different focus and is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and generally accepted auditing standards in Sweden. We believe that this examination provides us with a sufficient basis for our opinion.

Statement

A sustainability report has been prepared.

Malmö on April 14, 2026
Ernst & Young AB

HANNA FEHLAND

Authorized Public Accountant