Benefit Systems S.A. — Investor Presentation 2026

Mar 20, 2026

Report Content Updated Strategy of the Benefit Systems Capital Group valid until 2027

The Management Board of Benefit Systems S.A., with its registered seatin Warsaw (the "Company"), in reference to report No. 61/2024 ofNovember 18, 2024, hereby informs that on March 20, 2026, it adopted theupdated strategy of the Company's Capital Group valid until the end of2027 ("Updated Strategy 2027"), taking into account the impact of theacquisition of the Turkish MAC Group.

Updated Strategy 2027 assumes, among other things:

- Reaching 2.95 to 3.15 million sports card users by the end of 2027;

- Operating between 730 and 820 fitness clubs by the end of 2027;

- Achieving consolidated revenues of PLN 6.4 billion to 7.0 billion in2027;

- Achieving an operating profit margin (adjusted for one-off items,costs of the Incentive Program based on the Company's shares, thehyperinflation effect resulting from the application of IAS 29 and theamortization/settlement of intangible assets - customer relations -created in the Purchase Price Allocation process in connection with theacquisition of 100% of the shares in the share capital of the Turkishcompany Mars Spor Kulb ve Tesisleri letmecilii A.. with itsregistered seat in Turkey) of 20% to 21% in 2027.

The Company notes that the goals and objectives of Updated Strategy 2027do not constitute a forecast or estimate of results, including financialresults, and refer only to the intended directions of the BenefitSystems Capital Group in 2025-2027.

A detailed description of the initiatives of Updated Strategy 2027 willbe presented in a presentation made available on the websitecorp.benefitsystems.pl/en/for-investors/.