CONTENT INDEXES

2025 Integrated Annual Report · Independent External Assurance Letter

To the stakeholders of GRUPO BAFAR, S.A.B. de C.V., this letter corresponds to the opinion of Vert, Desarrollo Sustentable (Vert), regarding the 2025 Integrated Annual Report of GRUPO BAFAR, S.A.B. de C.V.

Vert’s objective is to issue an independent assurance opinion on the contents of this Report, using as reference the Global Reporting Initiative 2021 standards and the Sustainability Accounting Standards Board standards applicable to the Food and Beverage industry.

Assurance methodology

In order to fully understand the structure of the report, Vert held meetings with the sustainability coordination team of GRUPO BAFAR, S.A.B. de C.V. (responsible for preparing the Report), who in turn acted as a communication link with the Company’s other departments.

Assessments were also carried out on the information-gathering mechanisms used to collect the figures expressed in the document, examining the qualitative and quantitative information contained within this Report.

Finally, the correct application of the topics was validated based on the preparation guidelines of the GRI 2021 and SASB standards applicable to the Food and Beverage industry, verifying their truthfulness, traceability and materiality.

Conclusions

As a result of the assurance process, it was concluded that the 2025 Integrated Annual Report of GRUPO BAFAR, S.A.B. de C.V. was prepared with reference to the GRI 2021 and SASB standards applicable to the Food and Beverage industry. No evidence was found to suggest that compliance with and adherence to the GRI and SASB methodology was not carried out appropriately, nor that there are errors in the information presented or that any material topic was intentionally omitted.