EXMAR report 2025

3.1 Sustainability at EXMAR 65 SHIPPING INFRASTRUCTURE EXMAR NV SUPPORTING SERVICES Very large gas carriers (VLGC) FSRU Eemshaven LNG (barge based): regasification Shipping: Multiple international players in LPG & ammonia market Engineering: EXMAR Offshore Company (EOC) holding the OPTI Supporting services: • Inhouse and external shipmanagement • Specialized travel: TravelPlus Midsize gas carriers (MGC) Technical & operational implementation partnership contract with ENI for the Marine XII Congo LNG Project, incl. FSU Excalibur Engineering: • Offshore energy clients (EOC) • Maritime and energy clients (DVO) Fully pressurized (FP) gas carriers One floating accomodation barge Infrastructure: • Regasification and technical & operational project clients • Floating accommodation barge EXMAR is active in the sectors of fossil fuels (oil & gas) and energy production and utilities – two significant ESRS sectors. We support the oil and gas sector through worldwide transportation, transformation and temporary storage of gas. In addition, we play an important role in engineering activities for the oil and gas industry, working towards a safer and more sustainable industry (e.g., by reducing steel required during construction) via two of our subsidiaries: EOC and DVO. The table below displays our revenue. Please note that ‘Other revenue’ refers to revenue from the services industry through our travel agency (Travel Plus) or internal ship manager (EXMAR Ship Management bv). REVENUE 2024 2025 Oil & Gas 73,120,122 62,672,034 Energy production & utilities 28,301,192 29,512,206 Significant ESRS sectors 101,421,304 92,184,240 Services 184,075,590 89,476,133 Engineering 63,414,556 66,480,010 Other revenue (non-ESRS sectors) 247,490,146 155,956,143 There are no additional significant ESRS sectors in which EXMAR has any material impact. Furthermore, we are not active in the coal sector, chemical production, controversial weapons or the cultivation and production of tobacco. Lastly, none of our products or services are banned in certain markets. 3.1.2.2.1 Key inputs To ensure smooth operations, EXMAR must rely on and effectively manage essential physical and human resources. Each of these inputs presents unique challenges. Hence, we apply a strategic approach to procurement, development and security to ensure operational efficiency, cost-effectiveness and resilience against disruptions. Fuel (energy resource) is the most crucial in ship operations and, therefore, a key physical input. However, EXMAR operates its fleet through time charter contracts, which places this responsibility with the charterer and not with EXMAR as a shipowner. Besides fuel, steel is a key shipbuilding material. The responsibility for steel procurement lies with the shipyard as we (shipowner) commission vessel construction rather than managing the material sourcing directly. However, EXMAR still plays a vital role in ensuring that the shipyard adheres to high- quality material standards and efficient construction practices, while minimizing waste and supply chain vulnerabilities.