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CDTFAs audits administrator stated that the department repeatedly attempted to obtain documentation of the other costs, but the manufacturerdistributor was unwilling to provide them

BAT Preliminary Announcement 2025 Summary Performance Review Financial Statements Other Information Data Lake and Reconciliations 19 Financial Statements Continued Group Statement of Changes in Equity Attributable to owners of the parent Share capital Share premium, capital redemption and merger reserves Other reserves Retained earnings Total attributable to owners of parent Perpetual hybrid bonds Non- controlling interests Total equity m m m m m m m m Balance at 1 January 2025 585 26,665 (902) 21,610 47,958 1,685 352 49,995 Total comprehensive (expense)/income for the year comprising: (page 19) (3,267) 7,692 4,425 (21) 4,404 Profit for the year (page 18) 7,764 7,764 1 7,765 Other comprehensive expense for the year (page 19) (3,267) (72) (3,339) (22) (3,361) Other changes in equity Cash flow hedges reclassified and reported in total assets 21 21 21 Employee share options value of employee services 83 83 83 proceeds from new shares issued 2 2 2 Dividends and other appropriations ordinary shares (5,240) (5,240) (5,240) to non-controlling interests (108) (108) Purchase of own shares held in employee share ownership trusts (61) (61) (61) share buy-back programme, shares bought back and cancelled (8) 8 (1,114) (1,114) (1,114) Perpetual hybrid bonds proceeds, net of issuance fees 1,050 1,050 redemption of perpetual hybrid bonds, net of costs (39) (39) (844) (883) tax on issuance fees 2 2 coupons paid (55) (55) (55) tax on coupons paid 14 14 14 Non-controlling interests - acquisitions (15) (15) (4) (19) Other movements 54 54 54 Balance at 31 December 2025 577 26,675 (4,148) 22,929 46,033 1,893 219 48,145 BAT Preliminary Announcement 2025 Summary Performance Review Financial Statements Other Information Data Lake and Reconciliations 20 Financial Statements Continued Group Statement of Changes in Equity (continued) Attributable to owners of the parent Share capital Share premium, capital redemption and merger reserves Other reserves Retained earnings Total attributable to owners of parent Perpetual hybrid bonds Non- controlling interests Total equity m m m m m m m m Balance at 1 January 2024 614 26,630 (894) 24,531 50,881 1,685 368 52,934 Total comprehensive (expense)/income for the year comprising: (page 19) (21) 3,034 3,013 111 3,124 Profit for the year (page 18) 3,068 3,068 113 3,181 Other comprehensive expense for the year (page 19) (21) (34) (55) (2) (57) Other changes in equity Cash flow hedges reclassified and reported in total assets 13 13 13 Employee share options value of employee services 70 70 70 proceeds from new shares issued 6 6 6 Dividends and other appropriations ordinary shares (5,209) (5,209) (5,209) to non-controlling interests (127) (127) Purchase of own shares held in employee share ownership trusts (94) (94) (94) share buy-back programme (698) (698) (698) shares bought back and cancelled (7) 7 Treasury shares cancelled (22) 22 Perpetual hybrid bonds proceeds, net of issuance fees tax on issuance fees coupons paid (56) (56) (56) tax on coupons paid 14 14 14 Other movements 18 18 18 Balance at 31 December 2024 585 26,665 (902) 21,610 47,958 1,685 352 49,995 The accompanying notes on pages 24 to 38 form an integral part of this condensed consolidated financial information

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