Describe the company’s business model and value chain, including key inputs, outputs, expected benefits, and the main upstream and downstream actors (suppliers, customers, distribution channels, end-users).

1. Definition of Tobacco Cultivation and Production Activity Active in the cultivation and production of tobacco refers to the company’s involvement in: Growing tobacco (e.g., agricultural production of tobacco leaves). Manufacturing tobacco products, such as cigarettes, cigars, smokeless tobacco, and related products. Processing and distribution of tobacco products for domestic and international markets. 2. Disclosure Requirements Disclose whether the company is actively involved in the tobacco industry and provide details on: The company’s role in tobacco cultivation (e.g., owning farms, sourcing tobacco) and product production (e.g., manufacturing, processing). The geographic scope of tobacco-related activities (e.g., local, regional, or global operations). The revenue share or percentage from tobacco-related activities, if relevant. 3. Reporting Considerations Currency and Accounting Standards: Specify the currency used for revenue reporting (e.g., USD, EUR) and ensure that revenue is reported according to financial reporting standards (e.g., IFRS, GAAP). Tobacco-related Subsidiaries or Joint Ventures: If subsidiaries or joint ventures contribute to tobacco production or sales, include their revenue contributions. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4287