AGORA S.A.

Regulatory Filings • Nov 25, 2025

Report Content 23/2025 Registration of the agreement to extend the period of operationof the Agora Tax Capital Group for 2026Regulatoryfiling

The Management Board of Agora S.A. with itsregistered office in Warsaw ("Company", "Agora"), with reference to theregulatory filings no.35/2017ofDecember 21, 2017,6/2018ofFebruary 16, 2018,40/2020ofNovember 13, 2020,43/2020ofDecember 11, 2020,21/2021ofNovember 10, 2021,23/2021ofDecember 9, 2021,37/2022ofNovember 8, 2022,45/2022ofDecember 30, 2022,34/2023ofNovember 9, 2023,38/2023ofDecember 18, 2023,34/2024ofNovember 7, 2024, 35/2024 of November 21, 2024 and22/2025 of November 7, 2025, hereby informs that on November 25, 2025,Agora received the decision dated November 24, 2025 issued by the Headof the First Mazovian Tax Office in Warsaw on the registration of theagreement to extend the period of operation of the Agora Tax CapitalGroup ("PGK"), which includes Agora and the following subsidiaries:Grupa Radiowa Agory Sp. z o.o., Agora TC Sp. z o.o., Plan D Sp. z o.o.,Helios S.A., AMS S.A., Yieldbird Sp. z o.o. and Plan A Sp. z o.o.

In the agreement to extend the period of operation ofthe tax capital group, Agora was indicated as a company representing PGKin the scope of obligations under the Corporate Income Tax Act and theprovisions of the Tax Ordinance.

The agreement on extending the period of operation ofthe PGK was concluded for the period until December 31, 2026. TheCompany estimates that the extension of the operating period of the taxcapital group may result in a reduction of the group's tax liability byapprox. PLN 10 million in 2026.

Legal basis: Art. 17 sec. 1 of the Regulation of theEuropean Parliament and of the Council (EU) No 596/2014 of 16 April 2014on market abuse (market abuse regulation) and repealing Directive2003/6/EC of the European Parliament and of the Council and CommissionDirective 2003/124/EC, 2003/125/EC and 2004/72/EC.