Current Report No.: 35/2026

Date of Preparation: 11 August 2026

Issuer's Abbreviated Name: Enea S.A.

Subject: Information on preliminary financial and operating results for H1 2026 and Q2 2026

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

Body of the report:

In connection with the adoption, on 11 August 2026, by the Management Board of Enea S.A. ("Company", "Issuer"), of information on preliminary financial and operating results of the Enea Group for the first half of 2026 and the second quarter of 2026, the Company hereby publishes the said preliminary results.

Consolidated financial results of the Enea Group for H1 2026:

- Revenue from sales and other income: PLN 12,822 million,

- EBITDA: PLN 2,752 million,

- Profit before tax: PLN 1,898 million,

- Net profit for the reporting period: PLN 1,504 million,

- Net profit attributable to shareholders of the parent company: PLN 1,497 million,

- Capital expenditures on property, plant and equipment and intangible assets: PLN 2,946 million,

- Net debt / LTM EBITDA ratio: 0.46.

EBITDA in the distinct operating areas:

- Mining: PLN 107 million,

- Generation: PLN 1,101 million, of which: PLN 835 million from conventional energy sources, PLN 123 million from RES, PLN 143 million from heat,

- Distribution: PLN 1,449 million,

- Trading: PLN 95 million, of which: retail trading of PLN 84 million, wholesale trading of PLN 12 million.

Selected operating highlights:

- Net coal production: 4.4 million tons,

- Total net electricity generation: 10.5 TWh, of which 0.6 TWh from biomass and 0.3 TWh from RES,

- Sales of distribution services to end users: 10.4 TWh,

- Sales of electricity and gaseous fuel to retail customers: 11.8 TWh.

Consolidated financial results of the Enea Group for Q2 2026:

- Revenue from sales and other income: PLN 5,639 million,

- EBITDA: PLN 1,204 million,

- Profit before tax: PLN 742 million,

- Net profit for the reporting period: PLN 578 million,

- Net profit attributable to shareholders of the parent company: PLN 568 million,

- Capital expenditures on property, plant and equipment and intangible assets: PLN 1,963 million,

- Net debt / LTM EBITDA ratio: 0.46.

EBITDA in the distinct operating areas:

- Mining: PLN 81 million,

- Generation: PLN 464 million, of which: PLN 397 million from conventional energy sources, PLN 42 million from RES, PLN 25 million from heat,

- Distribution: PLN 708 million,

- Trading: PLN 24 million, of which: retail trading of PLN 11 million, wholesale trading of PLN 13 million.

Selected operating highlights:

- Net coal production: 2.3 million tons,

- Total net electricity generation: 4.5 TWh, of which 0.3 TWh from biomass and 0.2 TWh from RES,

- Sales of distribution services to end users: 5.0 TWh,

- Sales of electricity and gaseous fuel to retail customers: 5.3 TWh.

EBITDA generated by the Enea Group in Q2 2026 was driven by the following factors (as compared to Q2 2025):

- In the Mining Area, EBITDA was significantly impacted by higher extraction and production of commercial coal (resulting in higher production costs), which, given the lower ratio of sales to production during the period under review, led to the capitalization of a portion of the costs. In addition, revenue from coal sales was slightly higher (although the sales price was lower, coal sales volume was higher).

- In the Generation Area, a higher EBITDA was posted. The Conventional Energy Segment reported a decline in EBITDA, primarily due to a decrease in the margin on electricity repurchases, a decrease in the margin on the Green Unit, and lower revenues from Balancing Capacities, offset by an increase in the CDS margin and higher revenues from the Capacity Market. In the RES Segment, an increase in EBITDA was recorded, driven by stronger performance in the Wind Area (as a result of the acquisitions made). The Heat Segment saw an improvement in EBITDA, driven by an increase in the unit margin.

- The Distribution Area reported higher EBITDA, driven by a higher margin from licensed operations, despite an increase in operating costs.

- In the Trading Area, the lower EBITDA was mainly due to a decrease in the margin on the retail market.

Please be advised that the foregoing figures are estimates and as such are subject to change, and the final results will be presented in the Enea Group's periodic report for H1 2026.

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). The Net debt / LTM EBITDA ratio is equal to (loans, borrowings and non-current and current debt securities + non-current and current finance lease liabilities + non-current and current financial liabilities measured at fair value - cash and cash equivalents - non-current and current financial assets measured at fair value - non-current and current debt financial assets measured at amortized cost - other current investments) / LTM EBITDA.

LTM EBITDA means EBITDA for the last 12 months.