Current Report No. 13/2025

Date: 4 April 2025

Subject: Update on the information on the results of impairment tests

Legal basis: Article 17 (1) of MAR - inside information

With reference to the current report No. 12/2025 of 18 March 2025 on theresults of impairment tests of the Energa Group's ("Group") fixed assetconducted as at 31 December 2024 in accordance with IAS 36, theManagement Board of Energa SA informs that on 4 April 2025 it receivedthe information about the necessity to change the assumptions adoptedfor the purposes of calculating impairment losses on the above mentionedassets, which increases the value of impairment losses by a total amountof approximately PLN 0.20 billion.

The above increase in impairment losses relates to RES assets in thearea of electricity generation, for which the Group made bindingtransaction decisions in 2023. The necessity of this increase wasidentified during the work on the consolidated financial statements for2024, as part of the audit of these statements by the auditor.

In connection with the above, the currently estimated total amount ofimpairment losses of the Group's fixed assets amounts to approximatelyPLN 0.63 billion.

The above events are of a non-cash nature. They will decrease the profitbefore tax for 2024 of the Energa Group by approximately PLN 0.63billion without affecting the EBITDA result (operating profit beforeamortization and impairment of fixed assets).

The financial data presented are estimates and may change. The finalresults of the tests and amounts of impairment losses will be presentedin the consolidated financial statements of the Energa Group for 2024.