Pascal BERENGER

I offer missions to support companies in change management, the temporary replacement of a manager to ensure the continuity of operations or in an audit mission as part of an inventory of a situation or to carry out urgent concrete actions on the ground. This is of course not exhaustive.

FOREST EXPLOITATION AND TRANSFORMATION 450 Employees 20 M Euros Restructuring of the entity Following the Group's difficulties, I led a complete reorganization involving: - the resumption of relations with the supervisory and local authorities, - the negotiation of a plan for settling unpaid debts with administrations and suppliers - the reconstitution of an administrative team at the headquarters and on the production site - the establishment of a logistics network in order to evacuate production in optimal conditions - the negotiation of new partnerships with Congolese transporters, allowing better control of flows - the renegotiation of banking agreements in order to spread the reimbursement of amounts due - the management of available resources not hindering the restart of activities while respecting the recovery plan - the financial arbitrations between the Group's requirements and the urgent needs of the plant - the establishment of a 3-year action plan to obtain certification “Legal Source”, standard obtained in March 2022

BREWERY - RETAILING OF SPIRITS Subsidiary of the CASTEL Group 250 Employees 30 M Euros Management of a production unit with an annual volume of 400,000 HL Total management of the P&L Achievements: - Installation of two new bottling lines with an investment of more than 8 M euros - Modernization of the facilities with a view to ISO certification - Redefinition of the commercial policy which allowed a significant increase in volumes - Adaptation of supply sources in order to overcome shortages linked to the security context - Development of social actions aimed at populations such as literacy, the fight against HIV, etc. - Implementation of the corporate governance defined by the group - Revitalization of the distribution activity of the Castel Group's wine products - Crisis management in a context of civil war - Maintaining a peaceful and constructive dialogue with the authorities

My position covered all the company's support functions: accounting, finance, HR, logistics, and IT. Given the insecurity that reigned in the CAR, I set up local financing for investments in order to limit the group's commitment while allowing the modernization of the industrial tool Following the departure of the CEO, I acted as interim CEO for several months During this period, I led many changes that I continued when I officially took up the position

CIVIL EXPLOSIVES - DRILLING-MINING 1700 Employees 310 M Euros Financial Management of subsidiaries in Africa and the Middle East: - Monthly group reporting - Supervision of financial information - Preparation of budgets - Implementation of accounting and financial procedures common to each entity

PORTS AND LOGISTICS MANAGEMENT 3500 Employees 860 M Euros After having been CFO of the Gabon subsidiary and then that of Guinea Conakry, I was then appointed CFO West Africa. My scope of action covered all support functions, Finance, Accounting, Management Control, HR, IS At the head of an accounting team in Gabon and Guinea: - I ensured the analysis and supervision of local accounts, Group Reporting (P&L, margins and KPIs, cash flow, debt, etc.), - I managed the budget cycle, development, landing, closing Becoming Regional CFO, in addition to these main tasks: - I also undertook to challenge the financial teams of the subsidiaries in order to achieve quality financial information To do this, I strengthened the existing management control, I developed: - "Cash culture" - a quality approach by implementing the financial procedures in place in order to make Reporting more reliable In these different subsidiaries, I ensured the negotiations of tax adjustments and implemented the resulting corrective measures.

CREATION - DEVELOPMENT - MARKETING OF VIDEO GAMES Group listed in Paris and New York 25 subsidiaries 300 employees 100 M Euros - Consolidation of 25 subsidiaries in Europe, America and Asia, assisted by a team of 25 people - Setting up market operations (Fund raising, Conversion of OC, etc.) - Relations with auditors, the AMF, Euronext - Development of management control tools and harmonization of procedures - Preparation of budgets, forecasts, cost control - Migration to international IFRS accounting standards

NDUSTRIAL WATER TREATMENT Subsidiary of IONICS CORP Boston (MA) €500M - Supervision of the administrative and financial services of the European subsidiaries, €100M, 600 people - Consolidation of the company accounts under the US GAAP standard - Creation and animation of the working group on the implementation of the IAS/IFRS standards - Preparation of budgets, forecasts, cost control - Assistance to subsidiaries in the areas of IT, legal, human resources - Analysis of potential acquisitions and determination of the purchase price, due diligence - Preparation of public and private financing files

DUSTRIAL BAKERY Subsidiary of GTB Réunion 70 Employees 12 M Euros - Supervision of monthly reporting and preparation of social accounts - Negotiation of subsidies with the administration and CEE financing - Supervision of human resources - Implementation of production management and cost control - Creation of a subsidiary abroad - Development of management control and performance analysis system - Implementation of a financial information system

ACCOUNTING AND STATUTORY AUDITING FIRM - Management and leadership of a team of auditors (growth from 2 to 5 employees - during my management) - Harmonization of audit systems - Legal and extended Statutory Auditing missions - Audit missions in the Industry, Distribution and Services sectors - Accounting supervision and preparation of the company accounts of a portfolio of 25 clients