Energa S.A.

Legal Proceedings Report • Oct 2, 2025

Report Content Current report No. 42/2025

Date: 2 October 2025

Subject: Creation of a provision in connection with the approval by thePresident of the Energy Regulatory Office URE of the electricity tarifffrom 1 October 2025 to 31 December 2025

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

The Management Board of Energa SA ("Issuer") informs that on 2 October2025 it received information from its subsidiary, Energa Obrót S.A.("Company"), regarding the assessment of the impact on the financialresults of:

i) the electricity tariff for customers in the G tariff group approvedon 30 September 2025 by the President of the Energy Regulatory Officefor the Company, for the period from 1 October 2025, to 31 December 2025;

ii) amendments to the Act on Emergency Measures Aimed at ReducingElectricity Prices and Supporting Certain Customers in 2023-2025.

Analyses conducted by the Company indicate the need to establish aprovision of approximately PLN 87 million due to onerous contracts,which will be included in the cost of sales in the third quarter of thisyear. The above estimates are based on the volume and price ofelectricity contracted to date under the G tariff and on forecastsregarding future contracting.