Current Report No.: 7/2026

Current Report No.: 7/2026

Date of Preparation: 5 February 2026

Issuer's Abbreviated Name: Enea S.A.

Subject: Initiation of administrative proceedings by the ERO President regarding the Price Difference Fund

Legal Basis: Article 17(1) of the Market Abuse Regulation - inside information

Body of the report:

The Management Board of Enea S.A. ("Company") hereby reports that on 5 February 2026, the Company received a notification from the President of the Energy Regulatory Office ("ERO President") regarding the initiation of proceedings ("Notification") concerning the issuance of an administrative decision on the obligation to transfer to the Price Difference Fund ("Price Difference Fund") an amount representing the difference between the write-off made by the Company to the Price Difference Fund in 2023-2025 and the amount calculated by the ERO President. The legal basis for initiating the proceedings is Article 61 § 4 of the Code of Administrative Procedure, in conjunction with Article 28(7) and (10) of the Act of 27 October 2022, on emergency measures to reduce electricity prices and support certain consumers in 2023-2025 ("Act").

At the same time, the Company hereby reports that, together with the Notification, it received an inspection report concerning the verification of the correctness of the write-off value determined for the Price Difference Fund ("Report"), which, among other things, indicated the amount of PLN 139.9 million, which, in accordance with the interpretation of the Act adopted by the ERO President, the Company should transfer to the Price Difference Fund, provided that the proceedings initiated today confirm the validity of the amount calculated by the ERO President. The Company intends to lodge an objection to the Report due to its interpretation of the Act differing from that adopted by the ERO President.

At the same time, a scenario of further actions aimed at limiting the risk of an unfavorable outcome for the Company in the ongoing administrative proceedings is being analyzed.