Current Report No.: 8/2026

Current Report No.: 8/2026

Date of Preparation: 26 February 2026

Issuer's Abbreviated Name: Enea S.A.

Subject: Information on the intention to include non-recurring operations of an accounting nature in the financial statements for 2025

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

Body of the report:

The Management Board of Enea S.A. ("Company," "Issuer") hereby reports that in connection with the preparation of (standalone and consolidated) financial statements for 2025, as a result of impairment tests and, additionally, the need to increase the provision for onerous contracts, on 26 February 2026 the Company identified the need to recognize impairment losses.

In total, all of the following events will affect:

- the standalone financial statements of Enea S.A. for 2025 by reducing the Company's EBITDA by approx. PLN 205 million, pre-tax profit by approx. PLN 763 million and net profit for the reporting period by approx. PLN 712. million.

- the consolidated financial statements of the Enea Group for 2025 by reducing EBITDA by approx. PLN 162 million, pre-tax profit by approx. PLN 1,502 million and net profit for the reporting period by approx. PLN 1,365 million.

The impairment losses recognized in the standalone financial statements for 2025 include:

- value of shares held by the Company in Enea Elektrownia Połaniec S.A. in the amount of approx. PLN 115 million,

- value of shares held by the Company in Enea Wytwarzanie sp. z o.o. in the amount of approx. PLN 381 million,

and in the consolidated financial statements for 2025, the value of generation assets of the following subsidiaries:

- Enea Wytwarzanie sp. z o.o. in the amount of approx. PLN 579 million,

- Enea Elektrownia Połaniec S.A. in the amount of approx. PLN 201 million.

Moreover, the Issuer hereby reports that it has measured the fair value of property, plant and equipment in the generation segment. The need has been identified to recognize an impairment loss on property, plant and equipment in the amount of approx. PLN 522 million in the consolidated financial statements for 2025.

The above events, relating to the impairment tests performed, will affect the standalone financial statements of Enea S.A. for 2025 by reducing the Company's pre-tax profit and net profit for the reporting period by approx. PLN 496 million PLN, and on the consolidated financial statements of the Enea Group for 2025 by reducing pre-tax profit by approx. 1,303 million PLN and net profit for the reporting period of the Enea Group by approx. 1,203 million PLN.

In addition, the Issuer also reports that a need has been identified to increase the provision for onerous contracts in the trading segment by approx. PLN 267 million in the standalone financial statements for 2025 and by approx. PLN 200 million in the consolidated financial statements of the Enea Group for 2025. The increase in the provision is aimed at reflecting the impact of anticipated future losses to be incurred in connection with the performance of comprehensive contracts entered into with prosumers whose micro-installations were connected to the grid by 31 March 2022.

The above event will affect the standalone financial statements of Enea S.A. for 2025 by reducing EBITDA by approx. PLN 205 million, pre-tax profit by approx. PLN 267 million and the Company's net profit for the reporting period by approx. PLN 216 million and the consolidated financial statements of the Enea Group for 2025 by reducing EBITDA by approx. PLN 162 million, pre-tax profit by approx. PLN 200 million and net profit for the reporting period by approx. PLN 162 million.

Please be advised that the foregoing figures are estimates and as such are subject to change. Their final value will be presented in the periodic reports of the Company and the Enea Group for 2025.

Please note that the term EBITDA is defined as the value of operating profit (loss) + depreciation and amortization + impairment losses on non-financial non-current assets (values for the reporting period).