One-off events which impact significantly ORLEN Group results for the third quarter of 2025Regulatory announcement no 56/2025 dated 28 October 2025ORLEN S.A. ("Company", "ORLEN Group") informs that as part of its work on the consolidated financial statement for the third quarter of 2025 it has identified grounds and conducted tests for impairment of assets according to international accounting standards ("IAS 36").IAS 36 imposes an obligation to cyclical review of the present value of the future cash flows expected to be derived from the assets based on current and predicted macro and market environment conditions.Impairments of assets are non-cash and are not directly linked to the operating cash flow.As a results of the tests carried out, the Company predicts that in the consolidated financial statement for the third quarter of 2025 it will recognize impairments of assets mainly in Downstream Segment in the total amount of PLN 1,5 bn, particularly as a result of the CAPEX spent on the New Chemistry Project at ORLEN S.A. (PLN 1,1 bn) and the Hydrocracking Unit at ORLEN Lietuva (PLN 0,3 bn).At the same time, the Company predicts that in the separate financial statement for third quarter of 2025 it will include:- Impairments of assets in the total amount of PLN 1,2 bn which consists mainly of PLN 1,1 bn in the New Chemistry Project,- Impairments of shares in the total amount of PLN 2,1 bn resulting mainly from the loss of value of shares in ORLEN Lietuva and in LOTOS Upstream.CAPEX spent in 2025 on the New Chemistry Project amounted to PLN 2,7 bn (in total, since the launch of the project in 2021 to 30 September 2025, including spending on the Olefins III, total CAPEX amounted to PLN 16,8 bn).Impairments of assets related to the New Chemistry Project (formerly Olefins III) were consequently recognized since 2023 and as of 30 September 2025 amounted to PLN 16,8 bn in total.The abovementioned one-offs are currently under review by the auditor and may be subject to change in the final version of the ORLEN Group consolidated financial statements for the third quarter of 2025, which the Company will publish on 20 November 2025.