Investor Presentaiton

Contents Letter from our Chief Executive Officer and Technical Committee Letter from our Chief Financial Officer About FibraShop Our 2021 Annual Sustainability Report Chairman Assurance LETTER GRI 2-5 KPMG Independent Limited Assurance Report on Key Sustainability Performance Indicators (Non-Financial Information) To the Technical Committee FibraShop Administración, S.C.: We were engaged by the Administration of FibraShop Administración, S.C. (hereinafter "FibraShop") to report on Key Sustainability Performance Indicators (Non-Financial Information) prepared and presented by the Sustainability Area of FibraShop for the period from January 1st to December 31st, 2021 (the "Review period"), that are detailed in the Annex A attached to this report (the "Indicators"), in the form of an independent conclusion of limited assurance, regarding whether, based on the procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the Indicators are not prepared in all material respects, in accordance with the criteria defined in the International Standard on Assurance Engagements (ISAE) 3000, the Standards of the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) (collectively, the "Criteria"). Management responsibilities The Sustainability department of FibraShop is responsible for the preparation of the information subject to our review, and for ensuring that is free of material deviations, in accordance with the Criteria. The Sustainability department of FibraShop is also responsible for preventing and detecting fraud, as well as identifying and ensuring that FibraShop complies with the laws and regulations applicable to its activities. The Sustainability department of FibraShop is also responsible for ensuring that the personnel involved in the preparation of the Indicators are adequately trained, the information systems are duly updated and that any change in the presentation of data and/or in the form of reporting, include all significant reporting units. Our responsibility Our responsibility is to carry out a limited assurance engagement on the information concerning the Indicators included in the Report and to express an independent conclusion of limited assurance based on the evidence obtained. We carry out our work based on the International Standard on Assurance Engagements (ISAE) 3000, "Assurance Engagements Other than Audits or Reviews of Historical Financial Information", issued by the International Auditing and Assurance Standards Board. This standard requires that we plan and perform our procedures to obtain a limited level of security or reliability regarding whether, based on our work and the evidence obtained, 1 KPMG nothing has come to our attention that causes us to believe that the Indicators included in the Report for the period from January 1st to December 31st, 2021, are not prepared in all material respects, in accordance with the International Standard on Assurance Engagements (ISAE) 3000, the Standards of the Global Reporting Initiative (GRI), and Sustainability Accounting Standards Board (SASB). KPMG Cárdenas Dosal, S.C. (the Firm) applies the International Standard on Quality Control 1 and, accordingly, maintains a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior. The procedures selected depend on our knowledge and experience of the Indicators presented in the Report and other circumstances of the work, and our consideration of the areas in which material errors may occur. When obtaining an understanding of the Indicators included in the Report, and other work circumstances, we have considered the process used to prepare the Indicators, in order to design assurance procedures that are appropriate in the circumstances, but not for the purpose of expressing a conclusion as to the effectiveness of FibraShop's internal control over the preparation of the Indicators included in the Report. Our engagement also includes assessing the appropriateness of the main subject, the suitability of the criteria used by FibraShop in the preparation of the Indicators, assessing the appropriateness of the methods, policies and procedures, as well as models used. The procedures performed in a limited assurance engagement vary in nature, timeliness and scope than in a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained in the case of a reasonable assurance engagement. Criteria The criteria on which the preparation of the Indicators has been evaluated refer to the established requirements in the Standards of the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB). Conclusion Our conclusion has been formed based on, and is subject to, the matters outlined in this report. Sustainability approach Environment Social Governance 2 92 FIBRA SHOP LETTER OF ASSURANCE Disclosure of standards and indicators Appendix

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