Comelf S.A.

Related Party Transaction • Jul 14, 2025

To: Financial Supervision Authority Bucharest Stock Exchange

CURRENT REPORT In accordance with Law no. 24/2017 republished and FSA Regulation no. 5/2018

Issued on: 07/14/2025

Name of the issuing company: COMELF SA Registered Office: no. 4, Industriei str., Bistrita, Bistrita-Năsăud County Phone/Fax: 0263234462/0263238092 ORC registration number: J06/2/1991 VAT code: 568656 Subscribed and paid-in share capital: 13,036,325.34 lei The regulated market on which it is traded: Bucharest Stock Exchange, standard category Market symbol: CMF

Important events to report:

SoThe company COMELF S.A. informs its shareholders and investors that the transactions reported under Art. 108 of Law no. 24/2017 republished, which took place between our company and related parties, based on the contracts and related addenda, for the period January 01, 2025 - June 30, 2025,

fall under the category of ordinary transactions taking place between traders, opinion certified by the financial auditor, as per the attached report.

No.	Contracting	Contract	Contract	Transaction value
	parties				Penalties/	Payment
			object		Liabilities	deadline
	Comelf SA	Commission	Prospecting,	5.050.378 lei without	Distinct,	+5 days
	(Seller)	contract	Promotion,	VAT	depending	beyond the
		4/06.12.2002	Sales,	6,009,950 lei	on the	collection
	Uzinsider Techno		Foreign	including VAT	customer's	deadline from
	SA (Buyer)		market		order	the client (90-
			mediation			120 days)
			(GE client,
			power plant
			division)
2	Comelf SA	Commission	Prospecting,	201.534 lei without	N/A	After
	(Buyer)	contract	Promotion,	VAT		collecting
		4/06.12.2002	Sales,	239,826 lei including		customer
	Uzinsider Techno		Foreign	VAT		receivables for
	SA (Seller)		market			which the
			mediation			transaction
			(GE client,			materialized:
			power plant
			division)

Ist QUARTER 2025

No.	Contracting	Contract	Contract	Transaction value
	parties		object		Penalties/ Liabilities	Payment deadline
3	Comelf SA (Buyer) Uzinsider General Contractor SA (Seller)	Contract 19739/ 10.10. 2018; AA12/24.11.2023 . AA 13/27.02.2023, AA14/29.03.2024 AA 15/31.07.2024	Electricity purchase, provision of services	3.698 lei without VAT 4,400 lei including VAT	0.1% per day of delay	30 days from the invoice date
4	Comelf SA (Buyer) Uzinsider SA (Seller)	Contract 15/31.12.2007, AA 735/01.03.2023	Commercial , managerial consulting services in the HR and financial fields	176.109 lei without VAT 209,570 lei including VAT	N/A	30 days from the invoice date
5	Comelf SA (Buyer) Promex SA(Seller)	Order 2140/0004/15.01. 2025	Manufactur e of steel construction , machining:	94.948 lei without VAT 112,988 lei including VAT	N/A	30 days from the invoice date
6	Comelf SA (Seller) 24 Ianuarie SA(Buyer)	Purchase Order 25323002.1;	Product manufacture 9	7.645 lei without VAT 9,098 lei including VAT	N/A	30 days from the invoice date

IInd Quarter 2025

No.	Contracting parties	Contract	Contract object	Transaction value	Penalties/ Liabilities	Payment deadline
I	Comelf SA (Seller) Uzinsider Techno SA (Buyer)	Commission contract 4/06.12.2002	Prospecting, Promotion, Sales, Foreign market mediation (GE client, power plant division)	4.800.866 lei without VAT 5,713,031 lei including VAT	Distinct, depending on the customer's order	+5 days beyond the collection deadline from the client (90- 120 days)
2	Comelf SA (Buyer) Uzinsider Techno SA (Seller)	Commission contract 4/06.12.2002	Prospecting, Promotion, Sales, Foreign market mediation (GE client, power plant division)	409.713 lei without VAT 487,558 lei including VAT	N/A	After collecting customer receivables for which the transaction materialized;
3	Comelf SA (Buyer) Uzinsider General Contractor SA (Seller)	Contract 19739/ 10.10. 2018: AA 15/31.07.2024	Electricity purchase, provision of services	1.494 lei without VAT 1,777 lei including VAT	0.1% per day of delay	30 days from the invoice date

No.	Contracting parties	Contract	Contract object	Transaction value	Penalties/ Liahilities	Payment deadline
4	Comelf SA (Buyer) Uzinsider SA (Seller)	Contract 15/31.12.2007, AA 735/01.03.2023	Commercial, managerial consulting services in the HR and financial fields	176.109 lei without VAT 209,570 lei including VAT	N/A	30 days from the invoice date
5	Comelf SA (Buyer) Promex SA(Seller)	Order 2140/0004/ January 15, 2025	Manufacture of steel construction, machining;	379.886 lei without VAT 452,064 lei including VAT	N/A	30 days from the invoice date
6	Comelf SA (Seller) Promex SA(Buyer)	Order A220/24.06.2025, NCF33/ April 25, 2025	Sale of materials, quality claims:	17.571 lei without VAT 20,910 lei including VAT	N/A	30 days from the invoice date
7	Comelf SA (Seller) 24 Ianuarie SA(Buyer)	Order 17024/25.04.2025	Services stress relief:	13.688 lei without VAT 16,289 lei including VAT	N/A	30 days from the invoice date

First semester 2025

No.	Contracting	Contract	Contract	Transaction value
	parties		object		Penalties/ Liabilities	Payment deadline
1	Comelf SA (Seller) Uzinsider Techno SA (Buyer)	Commission contract 4/06.12.2002	Prospecting, Promotion. Sales, Foreign market mediation (GE client, power plant division)	9.851.244 lei without VAT 11,722,980 lei including VAT	Distinct, depending on the customer's order	+5 days beyond the collection deadline from the client (90- 120 days)
2	Comelf SA (Buyer) Üzinsider Techno SA (Seller)	Commission contract 4/06.12.2002	Prospecting, Promotion. Sales, Foreign market mediation (GE client, power plant division)	611.247 lei without VAT 727,384 lei including VAT	N/A	After collecting customer receivables for which the transaction materialized:
3	Comelf SA (Buyer) Uzinsider General Contractor SA (Seller)	Contract 19739/ 10.10. 2018: AA 15/31.07.2024	Electricity purchase, provision of services	5.191 lei without VAT 6,178 lei including VAT	0.1% per day of delay	30 days from the invoice date
4	Comelf SA (Buyer) Uzinsider SA (Seller)	Contract 15/31.12.2007, AA 735/01.03.2023	Commercial. managerial consulting services in the HR and financial fields	352.218 lei without VAT 419,139 lei including VAT	N/A	30 days from the invoice date

No.	Contracting parties	Contract	Contract object	Transaction value	Penalties/ Liabilities	Payment deadline
5	Comelf SA (Buyer) Promex SA(Seller)	Order 2140/0004/15.01. 2025	Manufacture of steel construction, machining;	474.834 lei without VAT 565,052 lei including VAT	N/A	30 days from the invoice date
6	Comelf SA (Seller) Promex SA(Buyer)	Order A220/24.06.2025, NCF33/ April 25, 2025	Sale of materials, quality claims;	17.571 lei without VAT 20,910 lei including VAT	N/A	30 days from the invoice date
7	Comelf SA (Seller) 24 Tanuarie SA(Buyer)	Order 25323002.1, 17024/25.04.2025	Product manufacture, Services stress relief:	21.333 lei without VAT 25,387 lei including VAT	N/A	30 days from the invoice date

GHEORGHE CENUSA General ManagerCOMELESA