Current Report No.: 9/2026

Current Report No.: 9/2026

Date of Preparation: 10 March 2026

Issuer's Abbreviated Name: Enea S.A.

Subject: Issuance of an administrative decision 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:

With reference to Current Report No. 7/2026, the Management Board of Enea S.A. ("Company") hereby reports that, on 10 March 2026, the Company received an administrative decision ("Decision") from the President of the Energy Regulatory Office ("ERO President") on the obligation to transfer to the Price Difference Fund ("Price Difference Fund") PLN 139.9 million 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 Decision requires the Company to transfer the specified amount to the Price Difference Fund account within 30 days of the date of delivery thereof, plus statutory interest calculated from the date of receipt of the Decision.

Having regard to the foregoing and acting in accordance with IAS 37, the Company has identified the need to recognize in Q4 2025 a provision in the trading area, which has been initially estimated at approximately PLN 139.9 million. At the same time, the Company reports that the amount of the provision may change, and its final value will be presented in the Issuer's periodic report for 2025.

Also, the Company is entitled to file an appeal with the relevant court against the ERO President's Decision.