Benefit Systems S.A.

Earnings Release • Feb 19, 2025

Annex to the current report no. 9/2025 of February 19, 2025

The selected preliminary consolidated financial data of Benefit Systems Capital Group for the fourth quarter of 2024:

The preliminary consolidated financial results of Benefit Systems Capital Group for the fourth quarter of 2024 include approx. PLN 2.3mn of gain related to the Issuer's acquisition of shares in the share capital of SmartLunch S.A., inter alia, in exchange for a non-cash contribution in the form of 100% of shares in the share capital of Lunching.pl sp. z o.o in the Poland Segment, PLN 3.3 mn of negative impact on EBIT in Foreign Segment due to introduction of IAS 29 (hyperinflation) in Turkey and PLN 18.7mn employee stock option programme costs.

PLN mn 4Q24 4Q23 yoy (%) Revenues 912.6 757.5 20% Gross profit 338.6 291.0 16% EBIT 164.2 160.1 3% EBIT adj. for ESOP costs 182.9 160.1 14% EBITDA 260.7 239.6 9% EBITDA adj. for ESOP costs 279.5 239.6 17% PLN mn 31.12.2024 31.12.2023 yoy (%) Net cash 152.9 373.5 -59%

PRELIMINARY CONSOLIDATED RESULTS

PRELIMINARY RESULTS: SEGMENTS

PLN mn	4Q24	4Q23	yoy (%)
Segment Poland
Revenues	663.3	554.5	20%
Gross profit	266.7	222.0	20%
EBIT	174.3	133.2	31%
EBITDA	251.3	202.6	24%
Segment Foreign Market
Revenues	249.4	203.0	23%
Gross profit	72.0	69.0	4%
EBIT	9.4	26.7	-65%
EBITDA	29.0	36.9	-21%
Other/corporate
Revenues	0.0	-0.1	n.m.
Gross profit	0.0	-0.1	n.m.
EBIT	-19.6	0.1	n.m.
EBITDA	-19.6	0.1	n.m.