Inpost S.A.

Annual Report • Mar 28, 2025

1 InPost Group Integrated Annual Report 2024 Standalone Financial Statements Registered office: 70 route d’Esch     Luxembourg, 27 March, 2025 for the nancial year ended December 31, 2024 1 InPost Group Integrated Annual Report 2024 AUDIT REPORT Report on the audit of the annual accounts Audit report To the Shareholders of InPost S.A. Our opinion  accounts give a true and fair view of      to the preparation and presentation of the  Our opinion is consistent with our   What we have audited         Basis for opinion We conducted our audit in accordance with                                  The non-audit services that we have     2 InPost Group Integrated Annual Report 2024 AUDIT REPORT      of the current period. These     thereon, and we do not provide a separate opinion on these  Key audit matters Key audit matter Recoverability of Investments in shares and loans to affiliated undertakings                                                               How our audit addressed the key audit matter       thereon.    thereon.    in doing so, consider whether the other        fact. We have nothing to report in this regard. Other information Responsibilities of the Board of Directors and those charged with governance for the annual accounts  for the preparation and fair presentation         due to fraud or error.          Those charged with governance are         3 InPost Group Integrated Annual Report 2024 AUDIT REPORT Responsibilities of the “Réviseur d’entreprises agréé” for the audit of the annual accounts     fraud or error, and to issue an audit report   is not a guarantee that an audit conducted                    whether due to fraud or error, design and            audit procedures that are appropriate in the                      our audit report. However, future events or        achieves fair presentation.                            Report on other legal and regulatory requirements                            that:                Brieuc Malherbe 4 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. Contents 1 Management report 5 Important events within the 2024 period 5 Shares buyback 5 Review of the Company’s business, financial position and future developments 6 Share capital of the Company 6 Principal risks and uncertainties 6 Research and development 6 Corporate governance 7 Balance Sheet 8 Profit & Loss 10 2 Notes to the annual accounts as at December 31, 2024 11                       Creditors         Staff costs                          5 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 1 Management report        period and is registered with the              Important events within the 2024 period             outstanding shares.       number of shares Price per share Value in EUR Carry forward from previous year 182,500.00 5.17 943,873.09                                  Closing balance, as at 31.12.2024 2,313,318.00 16.72 38,684,606.47       6 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A.                        Report. Review of the Company’s business, nancial position and future developments            Share capital of the Company Principal risks and uncertainties                                      Research and development      7 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A.     and good corporate governance       Corporate governance     Name Age Nationality Position Independence Committee Member since Term             Yes        Yes        Yes         Yes          Yes              Composition of the Supervisory Board 8 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. Balance Sheet Financial year from 01.01.2024 to 31.12.2024 (in EUR) ASSETS 2024 2023 A. Subscribed capital unpaid – –       B. Formation expenses Note 2.3 4,653,499.22 8,292,819.71 C. Fixed assets 8,754,394,801.77 8,743,137,886.06                   consideration                   construction    Note 2.4 8,754,394,801.77 8,743,137,886.06           virtue of participating interests         ASSETS 2024 2023 D. Current assets 138,003,108.99 77,721,536.24                 Note 2.5 6,461,197.01 989,300.98  5,767,005.60 399,075.39                           694,191.41 590,225.59                      E. Prepayments - – TOTAL ASSETS 8,897,051,409.98 8,829,152,242.01 9 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 2024 2023 A. Capital and reserves Note 2.6 7,701,835,434.04 7,672,674,017.02                                           B. Provisions 87,815.00 58,125.00          C. Creditors Note 2.7 1,194,739,711.07 1,155,593,907.83     - -  - -  - -          2024 2023                                                                         D. Deferred income 388,449.87 826,192.16 TOTAL (CAPITAL, RESERVES, AND LIABILITIES) 8,897,051,409.98 8,829,152,242.01 10 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. Prot & Loss Financial year from 01.01.2024 to 31.12.2024 (in EUR) PROFIT AND LOSS ACCOUNT 2024 2023 1. Net turnover – – 2. Variation in stocks of finished goods and in work in progress – – 3. Work performed by the undertaking for its own purposes and capitalised purposes and capitalised – – 4. Other operating income Note 2.8 6,520,873.08 1,714,986.95 5. Raw materials and consumables and other external expenses -11,679,323.13 -7,207,589.16   Note 2.9   6. Staff costs Note 2.10 -141,930.31 -124,959.29                7. Value adjustments – –        8. Other operating expenses Note 2.11 -1,383,815.61 -1,311,237.50 9. Income from participating interests Note 2.12 69,455,698.84 57,519,160.43     - - PROFIT AND LOSS ACCOUNT 2024 2023 10. Income from other investments and loans forming part of the fixed assets 1,911,304.80 431,583.60       11. Other interest receivable and similar income Note 2.13 3 4,707,597.75 35,965,994.87       12. Share of profit or loss of undertakings accounted for under the equity method – – 13. Value adjustments in respect of financial assets and of investments held as current assets – 316,500,000.00 14. Interest payable and similar expenses Note 2.14 -70,131,016.68 -94,888,736.85       15. Tax on profit or loss Note 2.15 – – 16. Profit or loss after taxation 29,259,388.74 308,599,203.05 17. Other taxes not shown under items 1 to 16 -97,971.72 -4,815.00 18. Profit or loss for the financial year 29,161,417.02 308,594,388.05 11 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 2 Notes to the annual accounts as at December 31, 2024 2.1 General information                 corporate purpose.    2.2 Summary of signicant accounting policies General                         whether the going concern           Formation expenses    Foreign exchange              the transaction.       12 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A.              currencies other than EUR are converted at  the transactions.       2.2 Summary of signicant accounting policies (Continued) Derivative nancial instruments        accounts whereas gains are accounted  Financial xed assets            not continued if the reasons for which the   Debtors      continued if the reasons for which   Creditors     the difference is shown as an asset and is written off over the period of  2.3 Formation expenses              13 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 2.4 Financial assets Shares in afliated undertakings Name of the company Registered office % Net book value as at 01.01.2024 Additions/ (disposals) for the year (EUR) (Value adjustment/ reversal) allocations for the year (EUR) Net book value as at 31.12.2024 (EUR) Last balance sheet date Net equity at the B/S date (In local currency) Results of the last financial year (In local currency)      - -   EUR  EUR       -            - -   EUR  EUR   Total 8,214,969,001 - - 8,214,969,001             Loans to afliated companies Name of the company Registered office Loans in principal (EUR) Accrued interests as at 31.12.2024 (EUR)                Total 501,221,170.47 37,283,962.09 Details on loans to Integer.PL           Details on loans to Integer France SAS     Details on loans to Mondial Relay SASU        14 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 2.5 Debtors Trade debtors            Other debtors     2.6 Capital and reserves Subscribed capital     paid. Share premium   Legal reserve            Legal reserve Results brought forward Result for the year  -    -    - -   - - As at the end of the year - -55,092,124.31 29,161,417.02 2.7 Creditors Bonds         Bank debt              zero.         Trade creditors      Cash Pooling (bank transactions) payable              15 InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. The other operating         2.8 Other operating income 2.9 Other external expenses 2024 2023 Office rent   IT services -                             -       -            -    Other Insurance           - Sponsorship  -        -                    and one accountant. 2.10 Staff costs 2.11 Other operating expenses         2.12 Income from participating Interests    16                      accounts. InPost Group Integrated Annual Report 2024 STANDALONE FINANCIAL STATEMENTS OF INPOST S.A. 2.13 Other interest receivable and similar income 2.14 Interest payable and similar expenses         2.15 Tax on prot or loss                 2.16 Off-balance sheet commitments  into the guarantee deed as the guarantor for the purpose of providing a credit support to its         2.17 Related party transactions  significant transactions entered     2.18 Subsequent events Bank debt renancing                      