BioGaia Sustainability Report 2021

BIOGAIA SUSTAINABILITY REPORT 2021 41 Auditor’s report on the statutory sustainability report To the General Meeting of Shareholders in BioGaia AB (publ), corporate identity number 556380-8723 Engagement and responsibility It is the board of directors who is responsible for the statutory sustainability report for the year 2021 and that it has been prepared in accordance with the Annual Accounts Act. The scope of the audit Our examination has been conducted in accordance with FAR’s standard RevR 12 The auditor’s opinion regarding the statutory sustainability report. This means that our examination of the statutory sustainability report is substantially different and less in scope than an audit conducted in accordance with International Standards on Auditing and generally accepted auditing standards in Sweden. We believe that the examination has provided us with sufficient basis for our opinion. Opinion A statutory sustainability report has been prepared. Stockholm, 25 March 2022 Deloitte AB Birgitta Lööf Authorised Public Accountant CONTENTS

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