CONSOLIDATED STATEMENT OF CHANGES IN EQUITY CONTINUED Capital Retained Non-Total S S Share Share Merger redemption Capital Translation Hedge earnings controlling Equity TR TR Consolidated Statement of Financial Position at 31 December 2023 capital premium reserve reserve reserve reserve reserves (restated*) interest (restated*) A A Group £m £m £m £m £m £m £m £m £m £m TE TE G 31 December 31 December 1 January G I I At 1 January 2022 (restated*) 11.6 1,123.4 143.9 9.3 6.6 2.7 6.7 (711.4) 18.6 611.4 C 2023 2022 (restated*) 2022 (restated*) C Total comprehensive loss for R Notes £m £m £m R E E P P the year Non-current assets O O R R (Loss)/profit for the year – – – – – – – (528.6) 0.9 (527.7) Intangible assets 12 1,577.6 1,394.6 1,384.1 T T Other comprehensive income Property, plant and equipment 14 353.7 369.9 355.5 Investments in equity interests 15 18.2 – – Foreign currency translation G G Right-of-use lease assets 16 70.4 74.4 76.0 O O differences – – – – – 3.8 – – – 3.8 Trade and other receivables 18 5.3 6.3 2.1 Fair value movement – cash flow VE VE Other financial assets – – 0.5 R R hedges (note 23) – – – – – – (6.1) – – (6.1) NAN NAN Deferred tax asset 9 156.3 133.7 156.4 Amounts reclassified to the 2,181.5 1,978.9 1,974.6 Income Statement – cash flow C C Current assets E E hedges (note 23) – – – – – – 2.9 – – 2.9 Inventories 17 272.7 286.2 196.8 Remeasurement of Defined Trade and other receivables 18 322.2 245.7 243.4 F F Benefit liability (note 26) – – – – – – – 6.8 – 6.8 I I Income tax receivable 0.9 1.4 1.5 Tax on other comprehensive NAN NAN Other financial assets 20 3.3 8.8 7.3 income (note 9) – – – – – – 0.8 (1.7) – (0.9) C C Cash and cash equivalents 19 392.4 583.3 418.9 Total other comprehensive IAL IAL 991.5 1,125.4 867.9 S S income/(loss) – – – – – 3.8 (2.4) 5.1 – 6.5 Total assets 3,173.0 3,104.3 2,842.5 T T Total comprehensive A A Current liabilities T T income/(loss) for the yeaE E r – – – – – 3.8 (2.4) (523.5) 0.9 (521.2) M M Borrowings 23 89.4 107.1 114.3 Transactions with owners, E E Trade and other payables 21 840.4 891.2 735.9 N N T T recorded directly in equity S S Income tax payable 2.1 6.3 5.5 Issuance of new shares (note 27) 58.3 574.0 – – – – – – – 632.3 Other financial liabilities 22 25.2 26.2 34.8 Credit for the year under equity-Lease liabilities 16 8.8 7.4 9.7 F F U U settled share-based payments Provisions 25 20.2 18.6 19.9 R R T T (note 29) – – – – – – – 1.0 – 1.0 986.1 1,056.8 920.1 H H E E Total transactions with owners 58.3 574.0 – – – – – 1.0 – 633.3 Non-current liabilities R R INF INF At 31 December 2022 Borrowings 23 980.3 1,104.0 1,074.9 (restated*) 69.9 1,697.4 143.9 9.3 6.6 6.5 4.3 (1,233.9) 19.5 723.5 Trade and other payables 21 122.3 43.2 43.9 OR OR Lease liabilities 16 88.5 92.4 93.7 * Detail on the restatement is disclosed in note 2. M M A A Provisions 25 23.7 22.5 19.0 T T I I Employee benefits 26 49.0 61.2 78.7 ON ON Deferred tax liabilities 9 – 0.7 0.8 1,263.8 1,324.0 1,311.0 Total liabilities 2,249.9 2,380.8 2,231.1 Net assets 923.1 723.5 611.4 Capital and reserves Share capital 27 82.4 69.9 11.6 Share premium 27 2,094.5 1,697.4 1,123.4 Merger reserve 143.9 143.9 143.9 Capital redemption reserve 9.3 9.3 9.3 Capital reserve 6.6 6.6 6.6 Translation reserve 2.5 6.5 2.7 Hedge reserves 23 0.8 4.3 6.7 Retained earnings (1,437.7) (1,233.9) (711.4) Equity attributable to owners of the Group 902.3 704.0 592.8 Non-controlling interests 20.8 19.5 18.6 Total shareholders’ equit y 923.1 723.5 611.4 * Detail on the restatement is disclosed in note 2. The Financial Statements were approved by the Board of Directors on 27 February 2024 and were signed on its behalf by AMEDEO FELISA DOUG LAFFERTY CHIEF EXECUTIVE OFFICER CHIEF FINANCIAL OFFICER Company Number: 11488166 ASTON MARTIN LAGONDA ANNUAL REPORT AND ACCOUNTS 2023 145