2.1 GENERAL INFORMATION

Comer Industries S.p.A. is an Italian company with headquarters and administrative offices in Via Magellano 27 in Reggiolo (RE), tax code and registration in the Company Register no. 07210440157 with resolved Share Capital of 18,487,338.60 euros fully subscribed and paid up as of December 31, 2022, divided into 28,678,090 ordinary shares.

Comer Industries is the leading global player in the design and manufacture of advanced engineering systems and mechatronics solutions for power transmissions. It operates in the agricultural machinery, construction and forestry equipment, energy and industrial sectors. The Group consists of 26 companies, including 12 production companies located in Italy, Germany, the United States, China and India, 8 trading companies operating in Germany, France, the UK, Russia, China, Brazil and the United States, and 6 holding companies.

Pursuant to Art. 2497 bis of the Italian Civil Code, note that Comer Industries S.p.A. is subject to direction and coordination by Eagles Oak S.r.l., with registered office in Modena, Viale del Sagittario 5, Share Capital 2,000,000 euros entirely paid-up, tax code and registration in the Company Register no. 03699500363, which has control over it, as holder of the absolute majority of its shares.

The consolidated financial statements as of December 31, 2022, drafted on a going concern basis, with respect to which there are no aspects of uncertainty, were approved by the Board of Directors on March 21, 2023. At the date of approval of these financial statements the share capital amounts to 18,487,338.60 euros subdivided into 28,678,090 shares.